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Page 1
67/1 1 P.T.O.
narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
>na Adí` {bIo§ &
Candidates must write the Code on the
title page of the answer-book.
Series SGN
H$moS> Z§.
Code No.
amob Z§.
Roll No.
boImemñÌ
ACCOUNTANCY
{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 27 h¢ &
? àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Zå~a H$mo N>mÌ CÎma-nwpñVH$m Ho$ _wI-n¥ð> na
{bI| &
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| 23 àíZ h¢ &
? H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, àíZ H$m H«$_m§H$ Adí` {bI| &
? Bg àíZ-nÌ H$mo n‹T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU nydm©•
_| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-nÌ H$mo n‹T>|Jo
Am¡a Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
? Please check that this question paper contains 27 printed pages.
? Code number given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
? Please check that this question paper contains 23 questions.
? Please write down the Serial Number of the question before
attempting it.
? 15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.
SET-1
67/1
Page 2
67/1 1 P.T.O.
narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
>na Adí` {bIo§ &
Candidates must write the Code on the
title page of the answer-book.
Series SGN
H$moS> Z§.
Code No.
amob Z§.
Roll No.
boImemñÌ
ACCOUNTANCY
{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 27 h¢ &
? àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Zå~a H$mo N>mÌ CÎma-nwpñVH$m Ho$ _wI-n¥ð> na
{bI| &
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| 23 àíZ h¢ &
? H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, àíZ H$m H«$_m§H$ Adí` {bI| &
? Bg àíZ-nÌ H$mo n‹T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU nydm©•
_| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-nÌ H$mo n‹T>|Jo
Am¡a Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
? Please check that this question paper contains 27 printed pages.
? Code number given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
? Please check that this question paper contains 23 questions.
? Please write down the Serial Number of the question before
attempting it.
? 15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.
SET-1
67/1
67/1 2
gm_mÝ` {ZX}e :
(i) `h àíZ-nÌ Xmo IÊS>m| _| {d^º$ h¡ – H$ Am¡a I &
(ii) IÊS> H$ g^r Ho$ {bE A{Zdm`© h¡ &
(iii) IÊS> I Ho$ Xmo {dH$ën h¢ - {dÎmr` {ddaUm| H$m {díbofU VWm A{^H${bÌ boIm§H$Z &
(iv) IÊS> I go Ho$db EH$ hr {dH$ën Ho$ àíZm| Ho$ CÎma {b{IE &
(v) {H$gr àíZ Ho$ g^r IÊS>m| Ho$ CÎma EH$ hr ñWmZ na {bIo OmZo Mm{hE &
General Instructions :
(i) This question paper contains two parts – A and B.
(ii) Part A is compulsory for all.
(iii) Part B has two options – Analysis of Financial Statements and
Computerised Accounting.
(iv) Attempt only one option of Part B.
(v) All parts of a question should be attempted at one place.
IÊS> H$
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z)
PART A
(Accounting for Partnership Firms and Companies)
1. A{_V VWm ~rZm EH$ \$_© Ho$ gmPoXma Wo VWm 3 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo &
CÝhm|Zo bm^ Ho$
6
1
^mJ Ho$ {bE M_Z H$mo EH$ Z`m gmPoXma ~Zm`m & M_Z Zo AnZo ^mJ
H$m
5
2
^mJ A{_V go àmá {H$`m &
M_Z Zo ~rZm go {H$VZm ^mJ àmá {H$`m ? 1
Amit and Beena were partners in a firm sharing profits and losses in the
ratio of 3 : 1. Chaman was admitted as a new partner for
6
1
th
share in
the profits. Chaman acquired
5
2
th
of his share from Amit.
How much share did Chaman acquire from Beena ?
2. ZrVy, _rVy VWm Q>rQy> EH$ \$_© Ho$ gmPoXma Wo & 1 OZdar, 2018 H$mo _rVy Zo AdH$me J«hU
{H$`m & _rVy Ho$ AdH$me J«hU H$aZo na \$_© H$s »`m{V H$m _yë`m§H$Z < 4,20,000 {H$`m
J`m &
_rVy Ho$ AdH$me J«hU H$aZo na »`m{V Ho$ boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ>
H$s{OE & 1
Neetu, Meetu and Teetu were partners in a firm. On 1
st
January, 2018,
Meetu retired. On Meetu’s retirement the goodwill of the firm was valued
at < 4,20,000.
Pass necessary journal entry for the treatment of goodwill on Meetu’s
retirement.
Page 3
67/1 1 P.T.O.
narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
>na Adí` {bIo§ &
Candidates must write the Code on the
title page of the answer-book.
Series SGN
H$moS> Z§.
Code No.
amob Z§.
Roll No.
boImemñÌ
ACCOUNTANCY
{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 27 h¢ &
? àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Zå~a H$mo N>mÌ CÎma-nwpñVH$m Ho$ _wI-n¥ð> na
{bI| &
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| 23 àíZ h¢ &
? H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, àíZ H$m H«$_m§H$ Adí` {bI| &
? Bg àíZ-nÌ H$mo n‹T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU nydm©•
_| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-nÌ H$mo n‹T>|Jo
Am¡a Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
? Please check that this question paper contains 27 printed pages.
? Code number given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
? Please check that this question paper contains 23 questions.
? Please write down the Serial Number of the question before
attempting it.
? 15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.
SET-1
67/1
67/1 2
gm_mÝ` {ZX}e :
(i) `h àíZ-nÌ Xmo IÊS>m| _| {d^º$ h¡ – H$ Am¡a I &
(ii) IÊS> H$ g^r Ho$ {bE A{Zdm`© h¡ &
(iii) IÊS> I Ho$ Xmo {dH$ën h¢ - {dÎmr` {ddaUm| H$m {díbofU VWm A{^H${bÌ boIm§H$Z &
(iv) IÊS> I go Ho$db EH$ hr {dH$ën Ho$ àíZm| Ho$ CÎma {b{IE &
(v) {H$gr àíZ Ho$ g^r IÊS>m| Ho$ CÎma EH$ hr ñWmZ na {bIo OmZo Mm{hE &
General Instructions :
(i) This question paper contains two parts – A and B.
(ii) Part A is compulsory for all.
(iii) Part B has two options – Analysis of Financial Statements and
Computerised Accounting.
(iv) Attempt only one option of Part B.
(v) All parts of a question should be attempted at one place.
IÊS> H$
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z)
PART A
(Accounting for Partnership Firms and Companies)
1. A{_V VWm ~rZm EH$ \$_© Ho$ gmPoXma Wo VWm 3 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo &
CÝhm|Zo bm^ Ho$
6
1
^mJ Ho$ {bE M_Z H$mo EH$ Z`m gmPoXma ~Zm`m & M_Z Zo AnZo ^mJ
H$m
5
2
^mJ A{_V go àmá {H$`m &
M_Z Zo ~rZm go {H$VZm ^mJ àmá {H$`m ? 1
Amit and Beena were partners in a firm sharing profits and losses in the
ratio of 3 : 1. Chaman was admitted as a new partner for
6
1
th
share in
the profits. Chaman acquired
5
2
th
of his share from Amit.
How much share did Chaman acquire from Beena ?
2. ZrVy, _rVy VWm Q>rQy> EH$ \$_© Ho$ gmPoXma Wo & 1 OZdar, 2018 H$mo _rVy Zo AdH$me J«hU
{H$`m & _rVy Ho$ AdH$me J«hU H$aZo na \$_© H$s »`m{V H$m _yë`m§H$Z < 4,20,000 {H$`m
J`m &
_rVy Ho$ AdH$me J«hU H$aZo na »`m{V Ho$ boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ>
H$s{OE & 1
Neetu, Meetu and Teetu were partners in a firm. On 1
st
January, 2018,
Meetu retired. On Meetu’s retirement the goodwill of the firm was valued
at < 4,20,000.
Pass necessary journal entry for the treatment of goodwill on Meetu’s
retirement.
67/1 3 P.T.O.
3. n[agån{Îm`m| VWm Xo`VmAm| Ho$ {ZnQ>mZ Ho$ AmYma na ‘gmPoXmar Ho$ {dKQ>Z’ VWm ‘gmPoXmar
\$_© Ho$ {dKQ>Z’ _| AÝV^©oX H$s{OE & 1
Distinguish between ‘Dissolution of partnership’ and ‘Dissolution of
partnership firm’ on the basis of settlement of assets and liabilities.
4. [aVoe VWm {hVoe ~MnZ Ho$ XmoñV h¢ & [aVoe EH$ nam_e©XmVm h¡ O~{H$ {hVoe EH$ dmñVwH$ma
h¡ & CÝhm|Zo ~am~a am{e H$m A§eXmZ H$aHo$ < 2 H$amo‹S> _| EH$ ^dZ IarXm & EH$ df©
níMmV² CÝhm|Zo Cgo < 3 H$amo‹S> _| ~oM {X`m Am¡a bm^m| H$mo ~am~a-~am~a ~m±Q> {b`m & Š`m
do gmPoXmar _| ì`dgm` H$a aho h¢ ? AnZo CÎma Ho$ g_W©Z _| H$maU Xr{OE & 1
Ritesh and Hitesh are childhood friends. Ritesh is a consultant whereas
Hitesh is an architect. They contributed equal amounts and purchased a
building for < 2 crores. After a year, they sold it for < 3 crores and
shared the profits equally. Are they doing the business in partnership ?
Give reason in support of your answer.
5. Š`m ‘g§{MV ny±Or’, ‘A-A{^XÎm ny±Or’ AWdm ‘A`m{MV ny±Or’ H$m ^mJ h¡ ? 1
Is ‘Reserve Capital’ a part of ‘Unsubscribed Capital’ or ‘Uncalled
Capital’ ?
6. ‘G$UnÌm| H$m g§nmpíd©H$ à{V^y{V Ho$ ê$n _| {ZJ©_Z’ H$m AW© ~VmBE & 1
Give the meaning of ‘Debentures issued as Collateral Security’.
7. O`ÝV, H$m{V©H$ VWm brZm EH$ \$_© Ho$ gmPoXma Wo VWm 5 : 2 : 3 Ho$ AZwnmV _| bm^-hm{Z
~m±Q>Vo Wo & H$m{V©H$ H$m XohmÝV hmo J`m VWm O`ÝV Ed§ brZm Zo ì`dgm` H$mo Mmby aIZo H$m
{ZU©` {H$`m & CZH$m A{Ybm^ AZwnmV 2 : 3 Wm &
O`ÝV VWm brZm Ho$ ZE bm^ gh^mOZ AZwnmV H$s JUZm H$s{OE & 3
Jayant, Kartik and Leena were partners in a firm sharing profits and
losses in the ratio of 5 : 2 : 3. Kartik died and Jayant and Leena decided
to continue the business. Their gaining ratio was 2 : 3.
Calculate the new profit sharing ratio of Jayant and Leena.
8. ‘A§e’ H$m Š`m AW© h¡ ? ‘nydm©{YH$mar A§em|’ d ‘g_Vm A§em|’ _| H$moB© Xmo A§Va Xr{OE & 3
What is meant by a ‘Share’ ? Give any two differences between
‘Preference Shares’ and ‘Equity Shares’.
Page 4
67/1 1 P.T.O.
narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
>na Adí` {bIo§ &
Candidates must write the Code on the
title page of the answer-book.
Series SGN
H$moS> Z§.
Code No.
amob Z§.
Roll No.
boImemñÌ
ACCOUNTANCY
{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 27 h¢ &
? àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Zå~a H$mo N>mÌ CÎma-nwpñVH$m Ho$ _wI-n¥ð> na
{bI| &
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| 23 àíZ h¢ &
? H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, àíZ H$m H«$_m§H$ Adí` {bI| &
? Bg àíZ-nÌ H$mo n‹T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU nydm©•
_| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-nÌ H$mo n‹T>|Jo
Am¡a Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
? Please check that this question paper contains 27 printed pages.
? Code number given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
? Please check that this question paper contains 23 questions.
? Please write down the Serial Number of the question before
attempting it.
? 15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.
SET-1
67/1
67/1 2
gm_mÝ` {ZX}e :
(i) `h àíZ-nÌ Xmo IÊS>m| _| {d^º$ h¡ – H$ Am¡a I &
(ii) IÊS> H$ g^r Ho$ {bE A{Zdm`© h¡ &
(iii) IÊS> I Ho$ Xmo {dH$ën h¢ - {dÎmr` {ddaUm| H$m {díbofU VWm A{^H${bÌ boIm§H$Z &
(iv) IÊS> I go Ho$db EH$ hr {dH$ën Ho$ àíZm| Ho$ CÎma {b{IE &
(v) {H$gr àíZ Ho$ g^r IÊS>m| Ho$ CÎma EH$ hr ñWmZ na {bIo OmZo Mm{hE &
General Instructions :
(i) This question paper contains two parts – A and B.
(ii) Part A is compulsory for all.
(iii) Part B has two options – Analysis of Financial Statements and
Computerised Accounting.
(iv) Attempt only one option of Part B.
(v) All parts of a question should be attempted at one place.
IÊS> H$
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z)
PART A
(Accounting for Partnership Firms and Companies)
1. A{_V VWm ~rZm EH$ \$_© Ho$ gmPoXma Wo VWm 3 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo &
CÝhm|Zo bm^ Ho$
6
1
^mJ Ho$ {bE M_Z H$mo EH$ Z`m gmPoXma ~Zm`m & M_Z Zo AnZo ^mJ
H$m
5
2
^mJ A{_V go àmá {H$`m &
M_Z Zo ~rZm go {H$VZm ^mJ àmá {H$`m ? 1
Amit and Beena were partners in a firm sharing profits and losses in the
ratio of 3 : 1. Chaman was admitted as a new partner for
6
1
th
share in
the profits. Chaman acquired
5
2
th
of his share from Amit.
How much share did Chaman acquire from Beena ?
2. ZrVy, _rVy VWm Q>rQy> EH$ \$_© Ho$ gmPoXma Wo & 1 OZdar, 2018 H$mo _rVy Zo AdH$me J«hU
{H$`m & _rVy Ho$ AdH$me J«hU H$aZo na \$_© H$s »`m{V H$m _yë`m§H$Z < 4,20,000 {H$`m
J`m &
_rVy Ho$ AdH$me J«hU H$aZo na »`m{V Ho$ boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ>
H$s{OE & 1
Neetu, Meetu and Teetu were partners in a firm. On 1
st
January, 2018,
Meetu retired. On Meetu’s retirement the goodwill of the firm was valued
at < 4,20,000.
Pass necessary journal entry for the treatment of goodwill on Meetu’s
retirement.
67/1 3 P.T.O.
3. n[agån{Îm`m| VWm Xo`VmAm| Ho$ {ZnQ>mZ Ho$ AmYma na ‘gmPoXmar Ho$ {dKQ>Z’ VWm ‘gmPoXmar
\$_© Ho$ {dKQ>Z’ _| AÝV^©oX H$s{OE & 1
Distinguish between ‘Dissolution of partnership’ and ‘Dissolution of
partnership firm’ on the basis of settlement of assets and liabilities.
4. [aVoe VWm {hVoe ~MnZ Ho$ XmoñV h¢ & [aVoe EH$ nam_e©XmVm h¡ O~{H$ {hVoe EH$ dmñVwH$ma
h¡ & CÝhm|Zo ~am~a am{e H$m A§eXmZ H$aHo$ < 2 H$amo‹S> _| EH$ ^dZ IarXm & EH$ df©
níMmV² CÝhm|Zo Cgo < 3 H$amo‹S> _| ~oM {X`m Am¡a bm^m| H$mo ~am~a-~am~a ~m±Q> {b`m & Š`m
do gmPoXmar _| ì`dgm` H$a aho h¢ ? AnZo CÎma Ho$ g_W©Z _| H$maU Xr{OE & 1
Ritesh and Hitesh are childhood friends. Ritesh is a consultant whereas
Hitesh is an architect. They contributed equal amounts and purchased a
building for < 2 crores. After a year, they sold it for < 3 crores and
shared the profits equally. Are they doing the business in partnership ?
Give reason in support of your answer.
5. Š`m ‘g§{MV ny±Or’, ‘A-A{^XÎm ny±Or’ AWdm ‘A`m{MV ny±Or’ H$m ^mJ h¡ ? 1
Is ‘Reserve Capital’ a part of ‘Unsubscribed Capital’ or ‘Uncalled
Capital’ ?
6. ‘G$UnÌm| H$m g§nmpíd©H$ à{V^y{V Ho$ ê$n _| {ZJ©_Z’ H$m AW© ~VmBE & 1
Give the meaning of ‘Debentures issued as Collateral Security’.
7. O`ÝV, H$m{V©H$ VWm brZm EH$ \$_© Ho$ gmPoXma Wo VWm 5 : 2 : 3 Ho$ AZwnmV _| bm^-hm{Z
~m±Q>Vo Wo & H$m{V©H$ H$m XohmÝV hmo J`m VWm O`ÝV Ed§ brZm Zo ì`dgm` H$mo Mmby aIZo H$m
{ZU©` {H$`m & CZH$m A{Ybm^ AZwnmV 2 : 3 Wm &
O`ÝV VWm brZm Ho$ ZE bm^ gh^mOZ AZwnmV H$s JUZm H$s{OE & 3
Jayant, Kartik and Leena were partners in a firm sharing profits and
losses in the ratio of 5 : 2 : 3. Kartik died and Jayant and Leena decided
to continue the business. Their gaining ratio was 2 : 3.
Calculate the new profit sharing ratio of Jayant and Leena.
8. ‘A§e’ H$m Š`m AW© h¡ ? ‘nydm©{YH$mar A§em|’ d ‘g_Vm A§em|’ _| H$moB© Xmo A§Va Xr{OE & 3
What is meant by a ‘Share’ ? Give any two differences between
‘Preference Shares’ and ‘Equity Shares’.
67/1 4
9. EH$ Q´>H$ {d{Z_m©U H$ånZr EZ.Ho$. {b{_Q>oS> < 1,00,00,000 H$s A{YH¥$V n±yOr Ho$ gmW
n§OrH¥$V h¡ Omo < 100 àË`oH$ Ho$ g_Vm A§em| _| {d^º$ h¡ & H$ånZr H$s A{^XÎm VWm àXÎm
ny±Or < 50,00,000 h¡ & H$ånZr Zo amOñWmZ Ho$ Pmbmdm‹S> {Obo _| {d{eîQ> `mo½`Vm dmbo
~ƒm| H$mo à{ejU XooZo Ho$ {bE VH$ZrH$s {dÚmb` ImobZo H$m {ZU©` {b`m & `h BZH$mo
AnZr {d{^Þ {d{Z_m©U BH$mB`m| _| VWm Amgnmg Ho$ joÌ Ho$ CÚmoJm| _| amoµOJma CnbãY
H$amZo H$s `moOZm ~Zm ahr h¡ &
Bg n[a`moOZm H$s ny±OrJV Amdí`H$VmAm| H$mo nyam H$aZo Ho$ {bE H$ånZr Zo OZVm H$mo {ZJ©_Z
hoVw 20,000 A§em| H$m àñVmd {H$`m & g^r A§e nyU© ê$n go A{^XÎm VWm nyU© àXÎm hmo JE &
H$ånZr A{Y{Z`_, 2013 H$s AZwgyMr III Ho$ àmdYmZm| Ho$ AZwgma H$ånZr Ho$ pñW{V {ddaU
_| A§e ny±Or H$mo àX{e©V H$s{OE &
Eogo {H$Ýht Xmo _yë`m| H$s nhMmZ ^r H$s{OE {OZH$mo H$ånZr gåào{fV H$aZm MmhVr h¡ & 3
NK Ltd., a truck manufacturing company, is registered with an
authorised capital of < 1,00,00,000 divided into equity shares of < 100
each. The subscribed and paid up capital of the company is < 50,00,000.
The company decided to open technical schools in the Jhalawar district of
Rajasthan to train the specially abled children of the area. It is planning
to provide them employment in its various production units and
industries in the neighbourhood area.
To meet the capital expenditure requirements of the project, the company
offered 20,000 shares to the public for subscription. The shares were fully
subscribed and paid.
Present the share capital in the Balance Sheet of the company as per the
provisions of Schedule III of the Companies Act, 2013.
Also identify any two values that the company wants to communicate.
Page 5
67/1 1 P.T.O.
narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
>na Adí` {bIo§ &
Candidates must write the Code on the
title page of the answer-book.
Series SGN
H$moS> Z§.
Code No.
amob Z§.
Roll No.
boImemñÌ
ACCOUNTANCY
{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV n¥ð> 27 h¢ &
? àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Zå~a H$mo N>mÌ CÎma-nwpñVH$m Ho$ _wI-n¥ð> na
{bI| &
? H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| 23 àíZ h¢ &
? H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go nhbo, àíZ H$m H«$_m§H$ Adí` {bI| &
? Bg àíZ-nÌ H$mo n‹T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU nydm©•
_| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db àíZ-nÌ H$mo n‹T>|Jo
Am¡a Bg Ad{Y Ho$ Xm¡amZ do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo &
? Please check that this question paper contains 27 printed pages.
? Code number given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
? Please check that this question paper contains 23 questions.
? Please write down the Serial Number of the question before
attempting it.
? 15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.
SET-1
67/1
67/1 2
gm_mÝ` {ZX}e :
(i) `h àíZ-nÌ Xmo IÊS>m| _| {d^º$ h¡ – H$ Am¡a I &
(ii) IÊS> H$ g^r Ho$ {bE A{Zdm`© h¡ &
(iii) IÊS> I Ho$ Xmo {dH$ën h¢ - {dÎmr` {ddaUm| H$m {díbofU VWm A{^H${bÌ boIm§H$Z &
(iv) IÊS> I go Ho$db EH$ hr {dH$ën Ho$ àíZm| Ho$ CÎma {b{IE &
(v) {H$gr àíZ Ho$ g^r IÊS>m| Ho$ CÎma EH$ hr ñWmZ na {bIo OmZo Mm{hE &
General Instructions :
(i) This question paper contains two parts – A and B.
(ii) Part A is compulsory for all.
(iii) Part B has two options – Analysis of Financial Statements and
Computerised Accounting.
(iv) Attempt only one option of Part B.
(v) All parts of a question should be attempted at one place.
IÊS> H$
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z)
PART A
(Accounting for Partnership Firms and Companies)
1. A{_V VWm ~rZm EH$ \$_© Ho$ gmPoXma Wo VWm 3 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo &
CÝhm|Zo bm^ Ho$
6
1
^mJ Ho$ {bE M_Z H$mo EH$ Z`m gmPoXma ~Zm`m & M_Z Zo AnZo ^mJ
H$m
5
2
^mJ A{_V go àmá {H$`m &
M_Z Zo ~rZm go {H$VZm ^mJ àmá {H$`m ? 1
Amit and Beena were partners in a firm sharing profits and losses in the
ratio of 3 : 1. Chaman was admitted as a new partner for
6
1
th
share in
the profits. Chaman acquired
5
2
th
of his share from Amit.
How much share did Chaman acquire from Beena ?
2. ZrVy, _rVy VWm Q>rQy> EH$ \$_© Ho$ gmPoXma Wo & 1 OZdar, 2018 H$mo _rVy Zo AdH$me J«hU
{H$`m & _rVy Ho$ AdH$me J«hU H$aZo na \$_© H$s »`m{V H$m _yë`m§H$Z < 4,20,000 {H$`m
J`m &
_rVy Ho$ AdH$me J«hU H$aZo na »`m{V Ho$ boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ>
H$s{OE & 1
Neetu, Meetu and Teetu were partners in a firm. On 1
st
January, 2018,
Meetu retired. On Meetu’s retirement the goodwill of the firm was valued
at < 4,20,000.
Pass necessary journal entry for the treatment of goodwill on Meetu’s
retirement.
67/1 3 P.T.O.
3. n[agån{Îm`m| VWm Xo`VmAm| Ho$ {ZnQ>mZ Ho$ AmYma na ‘gmPoXmar Ho$ {dKQ>Z’ VWm ‘gmPoXmar
\$_© Ho$ {dKQ>Z’ _| AÝV^©oX H$s{OE & 1
Distinguish between ‘Dissolution of partnership’ and ‘Dissolution of
partnership firm’ on the basis of settlement of assets and liabilities.
4. [aVoe VWm {hVoe ~MnZ Ho$ XmoñV h¢ & [aVoe EH$ nam_e©XmVm h¡ O~{H$ {hVoe EH$ dmñVwH$ma
h¡ & CÝhm|Zo ~am~a am{e H$m A§eXmZ H$aHo$ < 2 H$amo‹S> _| EH$ ^dZ IarXm & EH$ df©
níMmV² CÝhm|Zo Cgo < 3 H$amo‹S> _| ~oM {X`m Am¡a bm^m| H$mo ~am~a-~am~a ~m±Q> {b`m & Š`m
do gmPoXmar _| ì`dgm` H$a aho h¢ ? AnZo CÎma Ho$ g_W©Z _| H$maU Xr{OE & 1
Ritesh and Hitesh are childhood friends. Ritesh is a consultant whereas
Hitesh is an architect. They contributed equal amounts and purchased a
building for < 2 crores. After a year, they sold it for < 3 crores and
shared the profits equally. Are they doing the business in partnership ?
Give reason in support of your answer.
5. Š`m ‘g§{MV ny±Or’, ‘A-A{^XÎm ny±Or’ AWdm ‘A`m{MV ny±Or’ H$m ^mJ h¡ ? 1
Is ‘Reserve Capital’ a part of ‘Unsubscribed Capital’ or ‘Uncalled
Capital’ ?
6. ‘G$UnÌm| H$m g§nmpíd©H$ à{V^y{V Ho$ ê$n _| {ZJ©_Z’ H$m AW© ~VmBE & 1
Give the meaning of ‘Debentures issued as Collateral Security’.
7. O`ÝV, H$m{V©H$ VWm brZm EH$ \$_© Ho$ gmPoXma Wo VWm 5 : 2 : 3 Ho$ AZwnmV _| bm^-hm{Z
~m±Q>Vo Wo & H$m{V©H$ H$m XohmÝV hmo J`m VWm O`ÝV Ed§ brZm Zo ì`dgm` H$mo Mmby aIZo H$m
{ZU©` {H$`m & CZH$m A{Ybm^ AZwnmV 2 : 3 Wm &
O`ÝV VWm brZm Ho$ ZE bm^ gh^mOZ AZwnmV H$s JUZm H$s{OE & 3
Jayant, Kartik and Leena were partners in a firm sharing profits and
losses in the ratio of 5 : 2 : 3. Kartik died and Jayant and Leena decided
to continue the business. Their gaining ratio was 2 : 3.
Calculate the new profit sharing ratio of Jayant and Leena.
8. ‘A§e’ H$m Š`m AW© h¡ ? ‘nydm©{YH$mar A§em|’ d ‘g_Vm A§em|’ _| H$moB© Xmo A§Va Xr{OE & 3
What is meant by a ‘Share’ ? Give any two differences between
‘Preference Shares’ and ‘Equity Shares’.
67/1 4
9. EH$ Q´>H$ {d{Z_m©U H$ånZr EZ.Ho$. {b{_Q>oS> < 1,00,00,000 H$s A{YH¥$V n±yOr Ho$ gmW
n§OrH¥$V h¡ Omo < 100 àË`oH$ Ho$ g_Vm A§em| _| {d^º$ h¡ & H$ånZr H$s A{^XÎm VWm àXÎm
ny±Or < 50,00,000 h¡ & H$ånZr Zo amOñWmZ Ho$ Pmbmdm‹S> {Obo _| {d{eîQ> `mo½`Vm dmbo
~ƒm| H$mo à{ejU XooZo Ho$ {bE VH$ZrH$s {dÚmb` ImobZo H$m {ZU©` {b`m & `h BZH$mo
AnZr {d{^Þ {d{Z_m©U BH$mB`m| _| VWm Amgnmg Ho$ joÌ Ho$ CÚmoJm| _| amoµOJma CnbãY
H$amZo H$s `moOZm ~Zm ahr h¡ &
Bg n[a`moOZm H$s ny±OrJV Amdí`H$VmAm| H$mo nyam H$aZo Ho$ {bE H$ånZr Zo OZVm H$mo {ZJ©_Z
hoVw 20,000 A§em| H$m àñVmd {H$`m & g^r A§e nyU© ê$n go A{^XÎm VWm nyU© àXÎm hmo JE &
H$ånZr A{Y{Z`_, 2013 H$s AZwgyMr III Ho$ àmdYmZm| Ho$ AZwgma H$ånZr Ho$ pñW{V {ddaU
_| A§e ny±Or H$mo àX{e©V H$s{OE &
Eogo {H$Ýht Xmo _yë`m| H$s nhMmZ ^r H$s{OE {OZH$mo H$ånZr gåào{fV H$aZm MmhVr h¡ & 3
NK Ltd., a truck manufacturing company, is registered with an
authorised capital of < 1,00,00,000 divided into equity shares of < 100
each. The subscribed and paid up capital of the company is < 50,00,000.
The company decided to open technical schools in the Jhalawar district of
Rajasthan to train the specially abled children of the area. It is planning
to provide them employment in its various production units and
industries in the neighbourhood area.
To meet the capital expenditure requirements of the project, the company
offered 20,000 shares to the public for subscription. The shares were fully
subscribed and paid.
Present the share capital in the Balance Sheet of the company as per the
provisions of Schedule III of the Companies Act, 2013.
Also identify any two values that the company wants to communicate.
67/1 5 P.T.O.
10. dr.Ho$. {b{_Q>oS> H$s nwñVH$m| _| [aº$ N>mo‹S>r JB© {ZåZ{b{IV amoµOZm_Mm à{dpîQ>`m| H$mo nyam H$s{OE : 3
dr.Ho$. {b{_Q>oS>
amoµOZm_Mm
{V{W {ddaU
~.n¥.
g§.
Zm_ am{e
<
O_m am{e
<
2018
........................................ Zm_
..........
\$adar 01 ........................................ ..........
(ñd`§ Ho$ 500, < 100 àË`oH$ Ho$ 9%
G$UnÌm| H$m H«$` < 97 àË`oH$ na
VwaÝV aÔ H$aZo hoVw {H$`m J`m)
\$adar 01 ........................................ Zm_
..........
........................................
........................................
..........
..........
(ñd`§ Ho$ G$UnÌm| H$mo aÔ {H$`m J`m)
.......... ........................................ Zm_
..........
........................................
(.............................................)
..........
Complete the following journal entries left blank in the books of VK Ltd. :
VK Ltd.
Journal
Date Particulars L.F.
Debit
Amount
<
Credit
Amount
<
2018
............................... Dr ..........
February 01 ............................... ..........
(Purchased own 500, 9%
debentures of < 100 each at
< 97 each for immediate
cancellation)
February 01 ............................... Dr ..........
...............................
...............................
..........
..........
(Cancelled own debentures)
.......... ............................... Dr ..........
...............................
(...................................)
..........
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FAQs on ACCOUNTANCY (Part-2) Paper - Crash Course of Accountancy - Class 12 - Commerce
| 1. What is the role of an accountant in a business? |  |
Ans. Accountants play a crucial role in businesses by preparing and analyzing financial records, ensuring financial accuracy and compliance, providing financial advice, and helping with decision-making processes to improve financial performance.
| 2. What are some common accounting principles followed by accountants? | |
Ans. Some common accounting principles followed by accountants include the accrual principle (recording transactions when they occur, not when cash is exchanged), the consistency principle (using consistent accounting methods and practices), the matching principle (matching expenses with revenues in the same accounting period), and the materiality principle (only recording significant transactions and events).
| 3. How does an accountant determine the value of an asset or liability? | |
Ans. Accountants determine the value of an asset or liability by considering factors such as historical cost, fair market value, present value, and depreciation. They may also use valuation techniques like discounted cash flow analysis or market comparables to estimate the value.
| 4. What is the difference between financial accounting and management accounting? | |
Ans. Financial accounting focuses on the preparation of financial statements for external stakeholders, such as investors and creditors, to provide an overview of a company's financial performance. On the other hand, management accounting focuses on providing financial information and analysis to internal stakeholders, such as managers, to support decision-making and improve operational efficiency.
| 5. What are some common financial statements prepared by accountants? | |
Ans. Some common financial statements prepared by accountants include the income statement (shows a company's revenues, expenses, and net income or loss), the balance sheet (provides a snapshot of a company's assets, liabilities, and shareholders' equity at a specific point in time), and the cash flow statement (tracks the inflows and outflows of cash in a company over a specific period).
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