CBSE Class 12 Accountancy: Question Paper for 2015 (Term-II) | Toppers Answer Sheets for Class 12 PDF Download

 Page 1


67/2 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 SSO  
H$moS> Z§.    
67/2
 
 
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> 28 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 28 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-2 
Page 2


67/2 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 SSO  
H$moS> Z§.    
67/2
 
 
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> 28 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 28 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-2 
67/2 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 
Computerized 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. {Z_m©U {b{_Q>oS> Zo < 10 àË`oH$ Ho$ 50,000 g_Vm A§em| H$m {ZJ©_Z {H$`m & am{e H$m 
^wJVmZ {ZåZ àH$ma go H$aZm Wm :  
  AmdoXZ na — < 3 à{V A§e 
  Am~§Q>Z na — < 2 à{V A§e 
  àW_ Am¡a ApÝV_ `mMZm na — eof 
 45,000 A§em| Ho$ {bE AmdoXZ àmßV hþE VWm g^r AmdoXH$m| H$mo A§em| H$m Am~§Q>Z H$a 
{X`m J`m & nyOm, {Ogo 500 A§em| H$m Am~§Q>Z {H$`m J`m Wm, Zo AnZr nyar A§e am{e H$m 
^wJVmZ Am~§Q>Z Ho$ g_` H$a {X`m, O~{H$ Hw$ÝXZ Zo AnZo 300 A§em| na àW_ Am¡a ApÝV_ 
`mMZm H$m ^wJVmZ Zht {H$`m & àW_ Am¡a ApÝV_ `mMZm _m±JZo na àmßV am{e Wr : 
 (i) < 2,25,000 
 (ii) < 2,20,000 
 (iii) < 2,21,000 
 (iv) < 2,19,500  1 
Page 3


67/2 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 SSO  
H$moS> Z§.    
67/2
 
 
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> 28 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 28 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-2 
67/2 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 
Computerized 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. {Z_m©U {b{_Q>oS> Zo < 10 àË`oH$ Ho$ 50,000 g_Vm A§em| H$m {ZJ©_Z {H$`m & am{e H$m 
^wJVmZ {ZåZ àH$ma go H$aZm Wm :  
  AmdoXZ na — < 3 à{V A§e 
  Am~§Q>Z na — < 2 à{V A§e 
  àW_ Am¡a ApÝV_ `mMZm na — eof 
 45,000 A§em| Ho$ {bE AmdoXZ àmßV hþE VWm g^r AmdoXH$m| H$mo A§em| H$m Am~§Q>Z H$a 
{X`m J`m & nyOm, {Ogo 500 A§em| H$m Am~§Q>Z {H$`m J`m Wm, Zo AnZr nyar A§e am{e H$m 
^wJVmZ Am~§Q>Z Ho$ g_` H$a {X`m, O~{H$ Hw$ÝXZ Zo AnZo 300 A§em| na àW_ Am¡a ApÝV_ 
`mMZm H$m ^wJVmZ Zht {H$`m & àW_ Am¡a ApÝV_ `mMZm _m±JZo na àmßV am{e Wr : 
 (i) < 2,25,000 
 (ii) < 2,20,000 
 (iii) < 2,21,000 
 (iv) < 2,19,500  1 
67/2 3 P.T.O. 
Nirman Ltd. issued 50,000 equity shares of < 10 each. The amount was 
payable as follows : 
 On application — < 3 per share 
 On allotment — < 2 per share 
 On first and final call — The balance 
Applications for 45,000 shares were received and shares were allotted to 
all the applicants. Pooja, to whom 500 shares were allotted, paid her 
entire share money at the time of allotment, whereas Kundan did not pay 
the first and final call on his 300 shares. The amount received at the time 
of making first and final call was : 
(i) < 2,25,000 
(ii) < 2,20,000 
(iii) < 2,21,000 
(iv) < 2,19,500 
2. A§em| Ho$ haU H$m AW© Xr{OE &  1 
Give the meaning of forfeiture of shares. 
3. AZ§V, Jwbm~ VWm Iwe~y EH$ \$_© Ho$ gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^ ~m±Q>Vo 
Wo & 1.4.2014 go CÝhm|Zo bm^ ~am~a ~m±Q>Zo H$m {ZU©` {b`m & Bg CÔoí` Ho$ {bE \$_© H$s 
»`m{V H$m _yë`m§H$Z < 2,40,000 {H$`m J`m & 
 AZ§V, Jwbm~ VWm Iwe~y Ho$ bm^ gh^mOZ AZwnmV _| n[adV©Z Ho$ H$maU »`m{V Ho$ 
boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ> H$s{OE &  1 
Anant, Gulab and Khushbu were partners in a firm sharing profits in the 
ratio of 5 : 3 : 2. From 1.4.2014, they decided to share the profits equally. 
For this purpose the goodwill of the firm was valued at < 2,40,000. 
Pass necessary journal entry for the treatment of goodwill on change in 
the profit sharing ratio of Anant, Gulab and Khushbu. 
4. {H$gr gmPoXma H$s _¥Ë`w na, CgH$s _¥Ë`w H$s {V{W VH$ \$_© Ho$ bm^ _| CgHo$ ^mJ H$mo 
ñWmZmÝV[aV {H$`m OmVm h¡ :   
 (i) bm^-hm{Z ImVo Ho$ Zm_ H$s Va\$ & 
 (ii) bm^-hm{Z ImVo Ho$ O_m H$s Va\$ & 
 (iii) bm^-hm{Z CM§V ImVo Ho$ Zm_ H$s Va\$ & 
 (iv)  bm^-hm{Z CM§V ImVo Ho$ O_m H$s Va\$ & 1 
Page 4


67/2 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 SSO  
H$moS> Z§.    
67/2
 
 
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> 28 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 28 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-2 
67/2 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 
Computerized 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. {Z_m©U {b{_Q>oS> Zo < 10 àË`oH$ Ho$ 50,000 g_Vm A§em| H$m {ZJ©_Z {H$`m & am{e H$m 
^wJVmZ {ZåZ àH$ma go H$aZm Wm :  
  AmdoXZ na — < 3 à{V A§e 
  Am~§Q>Z na — < 2 à{V A§e 
  àW_ Am¡a ApÝV_ `mMZm na — eof 
 45,000 A§em| Ho$ {bE AmdoXZ àmßV hþE VWm g^r AmdoXH$m| H$mo A§em| H$m Am~§Q>Z H$a 
{X`m J`m & nyOm, {Ogo 500 A§em| H$m Am~§Q>Z {H$`m J`m Wm, Zo AnZr nyar A§e am{e H$m 
^wJVmZ Am~§Q>Z Ho$ g_` H$a {X`m, O~{H$ Hw$ÝXZ Zo AnZo 300 A§em| na àW_ Am¡a ApÝV_ 
`mMZm H$m ^wJVmZ Zht {H$`m & àW_ Am¡a ApÝV_ `mMZm _m±JZo na àmßV am{e Wr : 
 (i) < 2,25,000 
 (ii) < 2,20,000 
 (iii) < 2,21,000 
 (iv) < 2,19,500  1 
67/2 3 P.T.O. 
Nirman Ltd. issued 50,000 equity shares of < 10 each. The amount was 
payable as follows : 
 On application — < 3 per share 
 On allotment — < 2 per share 
 On first and final call — The balance 
Applications for 45,000 shares were received and shares were allotted to 
all the applicants. Pooja, to whom 500 shares were allotted, paid her 
entire share money at the time of allotment, whereas Kundan did not pay 
the first and final call on his 300 shares. The amount received at the time 
of making first and final call was : 
(i) < 2,25,000 
(ii) < 2,20,000 
(iii) < 2,21,000 
(iv) < 2,19,500 
2. A§em| Ho$ haU H$m AW© Xr{OE &  1 
Give the meaning of forfeiture of shares. 
3. AZ§V, Jwbm~ VWm Iwe~y EH$ \$_© Ho$ gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^ ~m±Q>Vo 
Wo & 1.4.2014 go CÝhm|Zo bm^ ~am~a ~m±Q>Zo H$m {ZU©` {b`m & Bg CÔoí` Ho$ {bE \$_© H$s 
»`m{V H$m _yë`m§H$Z < 2,40,000 {H$`m J`m & 
 AZ§V, Jwbm~ VWm Iwe~y Ho$ bm^ gh^mOZ AZwnmV _| n[adV©Z Ho$ H$maU »`m{V Ho$ 
boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ> H$s{OE &  1 
Anant, Gulab and Khushbu were partners in a firm sharing profits in the 
ratio of 5 : 3 : 2. From 1.4.2014, they decided to share the profits equally. 
For this purpose the goodwill of the firm was valued at < 2,40,000. 
Pass necessary journal entry for the treatment of goodwill on change in 
the profit sharing ratio of Anant, Gulab and Khushbu. 
4. {H$gr gmPoXma H$s _¥Ë`w na, CgH$s _¥Ë`w H$s {V{W VH$ \$_© Ho$ bm^ _| CgHo$ ^mJ H$mo 
ñWmZmÝV[aV {H$`m OmVm h¡ :   
 (i) bm^-hm{Z ImVo Ho$ Zm_ H$s Va\$ & 
 (ii) bm^-hm{Z ImVo Ho$ O_m H$s Va\$ & 
 (iii) bm^-hm{Z CM§V ImVo Ho$ Zm_ H$s Va\$ & 
 (iv)  bm^-hm{Z CM§V ImVo Ho$ O_m H$s Va\$ & 1 
67/2 4 
On the death of a partner, his share in the profits of the firm till the date 
of his death is transferred to the : 
(i) Debit of Profit and Loss Account. 
(ii) Credit of Profit and Loss Account. 
(iii) Debit of Profit and Loss Suspense Account. 
(iv) Credit of Profit and Loss Suspense Account. 
 
5. JrVm, gwZrVm VWm AZrVm EH$ \$_© _| gmPoXma Wt VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^ ~m±Q>Vr 
Wt & 1.1.2015 H$mo CÝhmo§Zo bm^ Ho$ 1/10d| ^mJ Ho$ {bE `mo{JVm H$mo EH$ Z`m gmPoXma 
~Zm`m & `mo{JVm Ho$ àdoe Ho$ g_` \$_© H$m bm^-hm{Z ImVm Zm_ _| < 20,000 H$m eof 
Xem© ahm Wm, {OgH$s \$_© Ho$ boInmb Zo CZHo$ bm^ gh^mOZ AZwnmV _| JrVm, gwZrVm VWm 
AZrVm Ho$ ny±Or$ ImVm| Ho$ O_m _| IVm¡Zr H$a Xr & Š`m boInmb Ûmam {H$`m J`m boIm ghr 
Wm ? AnZo CÎma Ho$ g_W©Z _| H$maU Xr{OE & 1 
Geeta, Sunita and Anita were partners in a firm sharing profits in the 
ratio of 5 : 3 : 2. On 1.1.2015 they admitted Yogita as a new partner for 
1/10
th
 share in the profits. On Yogita’s admission, the Profit and Loss 
Account of the firm was showing a debit balance of < 20,000 which was 
credited by the accountant of the firm to the capital accounts of Geeta, 
Sunita and Anita in their profit sharing ratio. Did the accountant give 
correct treatment ? Give reason in support of your answer. 
 
6. gmPoXmar g§boI Ho$ A^md _| gmPoXma Ho$ G$U na ã`mO {X`m OmVm h¡ :  
 (i) 8% dm{f©H$ H$s Xa go & 
 (ii) 6% dm{f©H$ H$s Xa go & 
 (iii) H$moB© ã`mO Zht {X`m OmVm & 
 (iv) 12% dm{f©H$ H$s Xa go &  1 
In the absence of Partnership Deed, interest on loan of a partner is 
allowed : 
(i) at 8% per annum. 
(ii) at 6% per annum. 
(iii) no interest is allowed. 
(iv)  at 12% per annum. 
Page 5


67/2 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 SSO  
H$moS> Z§.    
67/2
 
 
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> 28 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 28 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-2 
67/2 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 
Computerized 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. {Z_m©U {b{_Q>oS> Zo < 10 àË`oH$ Ho$ 50,000 g_Vm A§em| H$m {ZJ©_Z {H$`m & am{e H$m 
^wJVmZ {ZåZ àH$ma go H$aZm Wm :  
  AmdoXZ na — < 3 à{V A§e 
  Am~§Q>Z na — < 2 à{V A§e 
  àW_ Am¡a ApÝV_ `mMZm na — eof 
 45,000 A§em| Ho$ {bE AmdoXZ àmßV hþE VWm g^r AmdoXH$m| H$mo A§em| H$m Am~§Q>Z H$a 
{X`m J`m & nyOm, {Ogo 500 A§em| H$m Am~§Q>Z {H$`m J`m Wm, Zo AnZr nyar A§e am{e H$m 
^wJVmZ Am~§Q>Z Ho$ g_` H$a {X`m, O~{H$ Hw$ÝXZ Zo AnZo 300 A§em| na àW_ Am¡a ApÝV_ 
`mMZm H$m ^wJVmZ Zht {H$`m & àW_ Am¡a ApÝV_ `mMZm _m±JZo na àmßV am{e Wr : 
 (i) < 2,25,000 
 (ii) < 2,20,000 
 (iii) < 2,21,000 
 (iv) < 2,19,500  1 
67/2 3 P.T.O. 
Nirman Ltd. issued 50,000 equity shares of < 10 each. The amount was 
payable as follows : 
 On application — < 3 per share 
 On allotment — < 2 per share 
 On first and final call — The balance 
Applications for 45,000 shares were received and shares were allotted to 
all the applicants. Pooja, to whom 500 shares were allotted, paid her 
entire share money at the time of allotment, whereas Kundan did not pay 
the first and final call on his 300 shares. The amount received at the time 
of making first and final call was : 
(i) < 2,25,000 
(ii) < 2,20,000 
(iii) < 2,21,000 
(iv) < 2,19,500 
2. A§em| Ho$ haU H$m AW© Xr{OE &  1 
Give the meaning of forfeiture of shares. 
3. AZ§V, Jwbm~ VWm Iwe~y EH$ \$_© Ho$ gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^ ~m±Q>Vo 
Wo & 1.4.2014 go CÝhm|Zo bm^ ~am~a ~m±Q>Zo H$m {ZU©` {b`m & Bg CÔoí` Ho$ {bE \$_© H$s 
»`m{V H$m _yë`m§H$Z < 2,40,000 {H$`m J`m & 
 AZ§V, Jwbm~ VWm Iwe~y Ho$ bm^ gh^mOZ AZwnmV _| n[adV©Z Ho$ H$maU »`m{V Ho$ 
boIm§H$Z Ho$ {bE Amdí`H$ amoµOZm_Mm à{dpîQ> H$s{OE &  1 
Anant, Gulab and Khushbu were partners in a firm sharing profits in the 
ratio of 5 : 3 : 2. From 1.4.2014, they decided to share the profits equally. 
For this purpose the goodwill of the firm was valued at < 2,40,000. 
Pass necessary journal entry for the treatment of goodwill on change in 
the profit sharing ratio of Anant, Gulab and Khushbu. 
4. {H$gr gmPoXma H$s _¥Ë`w na, CgH$s _¥Ë`w H$s {V{W VH$ \$_© Ho$ bm^ _| CgHo$ ^mJ H$mo 
ñWmZmÝV[aV {H$`m OmVm h¡ :   
 (i) bm^-hm{Z ImVo Ho$ Zm_ H$s Va\$ & 
 (ii) bm^-hm{Z ImVo Ho$ O_m H$s Va\$ & 
 (iii) bm^-hm{Z CM§V ImVo Ho$ Zm_ H$s Va\$ & 
 (iv)  bm^-hm{Z CM§V ImVo Ho$ O_m H$s Va\$ & 1 
67/2 4 
On the death of a partner, his share in the profits of the firm till the date 
of his death is transferred to the : 
(i) Debit of Profit and Loss Account. 
(ii) Credit of Profit and Loss Account. 
(iii) Debit of Profit and Loss Suspense Account. 
(iv) Credit of Profit and Loss Suspense Account. 
 
5. JrVm, gwZrVm VWm AZrVm EH$ \$_© _| gmPoXma Wt VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^ ~m±Q>Vr 
Wt & 1.1.2015 H$mo CÝhmo§Zo bm^ Ho$ 1/10d| ^mJ Ho$ {bE `mo{JVm H$mo EH$ Z`m gmPoXma 
~Zm`m & `mo{JVm Ho$ àdoe Ho$ g_` \$_© H$m bm^-hm{Z ImVm Zm_ _| < 20,000 H$m eof 
Xem© ahm Wm, {OgH$s \$_© Ho$ boInmb Zo CZHo$ bm^ gh^mOZ AZwnmV _| JrVm, gwZrVm VWm 
AZrVm Ho$ ny±Or$ ImVm| Ho$ O_m _| IVm¡Zr H$a Xr & Š`m boInmb Ûmam {H$`m J`m boIm ghr 
Wm ? AnZo CÎma Ho$ g_W©Z _| H$maU Xr{OE & 1 
Geeta, Sunita and Anita were partners in a firm sharing profits in the 
ratio of 5 : 3 : 2. On 1.1.2015 they admitted Yogita as a new partner for 
1/10
th
 share in the profits. On Yogita’s admission, the Profit and Loss 
Account of the firm was showing a debit balance of < 20,000 which was 
credited by the accountant of the firm to the capital accounts of Geeta, 
Sunita and Anita in their profit sharing ratio. Did the accountant give 
correct treatment ? Give reason in support of your answer. 
 
6. gmPoXmar g§boI Ho$ A^md _| gmPoXma Ho$ G$U na ã`mO {X`m OmVm h¡ :  
 (i) 8% dm{f©H$ H$s Xa go & 
 (ii) 6% dm{f©H$ H$s Xa go & 
 (iii) H$moB© ã`mO Zht {X`m OmVm & 
 (iv) 12% dm{f©H$ H$s Xa go &  1 
In the absence of Partnership Deed, interest on loan of a partner is 
allowed : 
(i) at 8% per annum. 
(ii) at 6% per annum. 
(iii) no interest is allowed. 
(iv)  at 12% per annum. 
67/2 5 P.T.O. 
7. ‘~moZg A§em| Ho$ {ZJ©_Z’ Ho$ A{V[aº$ H$moB© VrZ à`moOZ ~VmBE {OZHo$ {bE à{V^y{V àr{_`_ 
H$m Cn`moJ {H$`m Om gH$Vm h¡ &  3 
State any three purposes other than ‘issue of bonus shares’ for which 
securities premium can be utilized.  
 
8. 1.4.2013 H$mo ~¥O VWm ZÝXZ Zo CÎmamIÊS> Ho$ XÿadVu joÌm| Ho$ gaH$mar H$Ý`m {dÚmb`m| _| 
em¡Mmb`m| H$m {Z_m©U H$aZo hoVw gmPoXmar \$_© ~ZmB© & CÝhm|Zo H«$_e… < 10,00,000 VWm  
< 15,00,000 H$s ny°§Or bJmB© & CZH$m bm^ gh^mOZ AZwnmV 2 : 3 Wm VWm gmPoXmar 
g§boI Ho$ AZwgma ny±Or na 12% à{V df© H$s Xa go ã`mO Xo` Wm & 31.3.2014 H$mo g_mßV 
hþE df© _| \$_© Zo < 2,00,000 H$m bm^ H$_m`m & 
 31.3.2014 H$mo g_mßV hþE df© Ho$ {bE ~¥O VWm ZÝXZ H$m bm^-hm{Z {d{Z`moOZ ImVm 
V¡`ma H$s{OE &  3 
On 1.4.2013, Brij and Nandan entered into partnership to construct 
toilets in government girls schools in the remote areas of Uttarakhand. 
They contributed capitals of < 10,00,000 and < 15,00,000 respectively. 
Their profit sharing ratio was 2 : 3 and interest allowed on capital as 
provided in the Partnership Deed was 12% per annum. During the year 
ended 31.3.2014, the firm earned a profit of < 2,00,000. 
Prepare Profit and Loss Appropriation Account of Brij and Nandan for 
the year ended 31.3.2014. 
 
9. ‘B§{S>`m Am°Q>mo {b{_Q>oS>’ < 7,00,00,000 H$s A{YH¥$V ny±Or Ho$ gmW n§OrH¥$V h¡, Omo  
< 100 àË`oH$ Ho$ 7,00,000 A§em| _| {d^º$ h¡ & H$ånZr Zo 50,000 A§em| H$m {ZJ©_Z H«$` 
{H$E JE ^dZ Ho$ {dH«o$Vm H$mo {H$`m VWm 2,00,000 A§em| H$m {ZJ©_Z OZVm H$mo {H$`m & 
am{e {ZåZ àH$ma go Xo` Wr : 
  AmdoXZ VWm Am~§Q>Z na – < 20 à{V A§e 
  àW_ `mMZm na – < 50 à{V A§e 
  Xÿgar VWm ApÝV_ `mMZm na – eof 
 g^r `mMZmE± _m±J br JBª VWm {_b JBª Ho$db aOZr Ho$ 100 A§em| H$mo N>mo‹S>H$a, {OgZo 
Xÿgar VWm ApÝV_ `mMZm H$m ^wJVmZ Zht {H$`m Wm & CgHo$ A§em| H$m haU H$a {b`m  
J`m &  
 "A§e ny±Or' H$mo H$ånZr A{Y{Z`_, 1956 H$s gyMr VI ^mJ I Ho$ AZwgma H$ånZr Ho$ pñW{V 
{ddaU _| àñVwV H$s{OE & ‘ImVm| Ho$ ZmoQ²>g’ ^r V¡`ma H$s{OE &  3