Page 1
.67/5/1. 1 P.T.O.
315A
???? ??.
Roll No.
???? NOTE
(I) ????? ???? ?? ?? ?? ?? ???-?? ?? ?????
???? 31 ?? ?
(I) Please check that this question
paper contains 31 printed pages.
(II) ???-?? ?? ?????? ??? ?? ???? ??? ?? ???? ????
??? ??? ???-??????? ?? ???-???? ?? ???? ?
(II) 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.
(III) ????? ???? ?? ?? ?? ?? ???-?? ?? 32 ???
?? ?
(III) Please check that this question
paper contains 32 questions.
(IV) ????? ??? ?? ??? ????? ??? ???? ??
????, ??? ?? ????? ???? ???? ?
(IV) Please write down the Serial
Number of the question in the
answer-book before attempting it.
(V) ?? ???-?? ??? ???? ?? ??? 15 ???? ??
??? ???? ??? ?? ? ???-?? ?? ????? ??????
?? 10.15 ??? ???? ????? ? 10.15 ??? ??
10.30 ??? ?? ??? ???? ???-?? ??? ?????
???? ?? ???? ?? ?????? ?? ???-??????? ??
????? ??? ??? ?????? ?
(V) 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.
???????
ACCOUNTANCY
{ZYm©[aV g‘¶ : 3 KÊQ>o A{YH$V‘ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
67/5/1
???? ??.
Code No.
??????? ???? ??? ???-??????? ?? ???-??? ??
???? ???? ?
Candidates must write the Code on
the title page of the answer-book.
SET – 1
Series : HMJ/5
Page 2
.67/5/1. 1 P.T.O.
315A
???? ??.
Roll No.
???? NOTE
(I) ????? ???? ?? ?? ?? ?? ???-?? ?? ?????
???? 31 ?? ?
(I) Please check that this question
paper contains 31 printed pages.
(II) ???-?? ?? ?????? ??? ?? ???? ??? ?? ???? ????
??? ??? ???-??????? ?? ???-???? ?? ???? ?
(II) 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.
(III) ????? ???? ?? ?? ?? ?? ???-?? ?? 32 ???
?? ?
(III) Please check that this question
paper contains 32 questions.
(IV) ????? ??? ?? ??? ????? ??? ???? ??
????, ??? ?? ????? ???? ???? ?
(IV) Please write down the Serial
Number of the question in the
answer-book before attempting it.
(V) ?? ???-?? ??? ???? ?? ??? 15 ???? ??
??? ???? ??? ?? ? ???-?? ?? ????? ??????
?? 10.15 ??? ???? ????? ? 10.15 ??? ??
10.30 ??? ?? ??? ???? ???-?? ??? ?????
???? ?? ???? ?? ?????? ?? ???-??????? ??
????? ??? ??? ?????? ?
(V) 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.
???????
ACCOUNTANCY
{ZYm©[aV g‘¶ : 3 KÊQ>o A{YH$V‘ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
67/5/1
???? ??.
Code No.
??????? ???? ??? ???-??????? ?? ???-??? ??
???? ???? ?
Candidates must write the Code on
the title page of the answer-book.
SET – 1
Series : HMJ/5
.67/5/1. 2
?????? ????? :
????????? ??????? ??? ??? ??????? ?? ???? ???? ???? ???? ????? ?
(i) ???-?? ??? ????? ?? ??????? ?? – ???-? ??? ???-? ?
???-?? ?? 32 ??? ?? ? ??? ??? ??????? ?? ?
(ii) ???-? ??? ??????????? ?? ??? ??????? ?? ?
(iii) ???-? ?? ??? ????? ??? ?? ?? – ????? ??????? ?? ??????? ??? ??????? ??????? ?
???–? ?? ?? ???? ?? ????? ?? ????? ?? ??? ????? ?
(iv) ????? ????? ?? ????? ?? ??? ????? ???? ?? ???? ???-??????? ?? ??? ??? ?? ????? ??
????? ???? ???? ?
(v) ??? ????? 1 ?? 13 ??? ??? ????? 23 ?? 29 ?? ???-???????? ???? ?? ??? ??, ?????
??? 1 ??? ?? ?? ?
(vi) ??? ????? 14 ??? 30 ???????? ????-1 ?? ??? ??, ????? ??? 3 ??? ?? ?? ?
(vii) ??? ????? 15 ?? 18 ??? 31 ???????? ????-2 ?? ??? ??, ????? ??? 4 ??? ?? ?? ?
(viii) ??? ????? 19 ?? 20 ??? 32 ????????? ????-1 ?? ??? ??, ????? ??? 6 ??? ?? ?? ?
(ix) ??? ????? 21 ?? 22 ????????? ????-2 ?? ??? ??, ????? ??? 8 ??? ?? ?? ?
(x) ??? ?????? ??? ???????? ????? ????? ? ???? ??? ?? ??? ????? ?? ??? ?? ?? ???? ?? ????
???? ????? ?
(xi) ????? ??? ????? ??? ?? ? ??????? ???-??? ????? ???? 2 ????? ??, ???-??? ????? ???? 2 ?????
??, ??-?? ????? ???? 1 ??? ?? ???? ???-??? ??? ???? 2 ????? ?? ??????? ????? ???? ???
??? ? ?????? ???? ????? ?? ?? ???? ?? ????? ?? ?? ??? ???? ?? ?
(xii) ???? ???????, ?????????????, ????? ??? ???? ??? ?? ??? ???-??? ??????? ????? ???
?? ?? ?
Page 3
.67/5/1. 1 P.T.O.
315A
???? ??.
Roll No.
???? NOTE
(I) ????? ???? ?? ?? ?? ?? ???-?? ?? ?????
???? 31 ?? ?
(I) Please check that this question
paper contains 31 printed pages.
(II) ???-?? ?? ?????? ??? ?? ???? ??? ?? ???? ????
??? ??? ???-??????? ?? ???-???? ?? ???? ?
(II) 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.
(III) ????? ???? ?? ?? ?? ?? ???-?? ?? 32 ???
?? ?
(III) Please check that this question
paper contains 32 questions.
(IV) ????? ??? ?? ??? ????? ??? ???? ??
????, ??? ?? ????? ???? ???? ?
(IV) Please write down the Serial
Number of the question in the
answer-book before attempting it.
(V) ?? ???-?? ??? ???? ?? ??? 15 ???? ??
??? ???? ??? ?? ? ???-?? ?? ????? ??????
?? 10.15 ??? ???? ????? ? 10.15 ??? ??
10.30 ??? ?? ??? ???? ???-?? ??? ?????
???? ?? ???? ?? ?????? ?? ???-??????? ??
????? ??? ??? ?????? ?
(V) 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.
???????
ACCOUNTANCY
{ZYm©[aV g‘¶ : 3 KÊQ>o A{YH$V‘ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
67/5/1
???? ??.
Code No.
??????? ???? ??? ???-??????? ?? ???-??? ??
???? ???? ?
Candidates must write the Code on
the title page of the answer-book.
SET – 1
Series : HMJ/5
.67/5/1. 2
?????? ????? :
????????? ??????? ??? ??? ??????? ?? ???? ???? ???? ???? ????? ?
(i) ???-?? ??? ????? ?? ??????? ?? – ???-? ??? ???-? ?
???-?? ?? 32 ??? ?? ? ??? ??? ??????? ?? ?
(ii) ???-? ??? ??????????? ?? ??? ??????? ?? ?
(iii) ???-? ?? ??? ????? ??? ?? ?? – ????? ??????? ?? ??????? ??? ??????? ??????? ?
???–? ?? ?? ???? ?? ????? ?? ????? ?? ??? ????? ?
(iv) ????? ????? ?? ????? ?? ??? ????? ???? ?? ???? ???-??????? ?? ??? ??? ?? ????? ??
????? ???? ???? ?
(v) ??? ????? 1 ?? 13 ??? ??? ????? 23 ?? 29 ?? ???-???????? ???? ?? ??? ??, ?????
??? 1 ??? ?? ?? ?
(vi) ??? ????? 14 ??? 30 ???????? ????-1 ?? ??? ??, ????? ??? 3 ??? ?? ?? ?
(vii) ??? ????? 15 ?? 18 ??? 31 ???????? ????-2 ?? ??? ??, ????? ??? 4 ??? ?? ?? ?
(viii) ??? ????? 19 ?? 20 ??? 32 ????????? ????-1 ?? ??? ??, ????? ??? 6 ??? ?? ?? ?
(ix) ??? ????? 21 ?? 22 ????????? ????-2 ?? ??? ??, ????? ??? 8 ??? ?? ?? ?
(x) ??? ?????? ??? ???????? ????? ????? ? ???? ??? ?? ??? ????? ?? ??? ?? ?? ???? ?? ????
???? ????? ?
(xi) ????? ??? ????? ??? ?? ? ??????? ???-??? ????? ???? 2 ????? ??, ???-??? ????? ???? 2 ?????
??, ??-?? ????? ???? 1 ??? ?? ???? ???-??? ??? ???? 2 ????? ?? ??????? ????? ???? ???
??? ? ?????? ???? ????? ?? ?? ???? ?? ????? ?? ?? ??? ???? ?? ?
(xii) ???? ???????, ?????????????, ????? ??? ???? ??? ?? ??? ???-??? ??????? ????? ???
?? ?? ?
.67/5/1. 3 P.T.O.
General Instructions :
Read the following instructions very carefully and strictly follow them :
(i) This question paper comprises two PARTS – A and B. There are 32
questions in the question paper. All questions are compulsory.
(ii) Part - A is compulsory for all candidates.
(iii) Part - B has two options i.e. (i) Analysis of Financial Statement and
(ii) Computerized Accounting. You have to attempt only one of the given
OPTIONS.
(iv) Heading of the option opted must be written on the Answer-Book before
attempting the questions of that particular OPTION.
(v) Question number 1 to 13 and 23 to 29 are very short answer type
questions carrying 1 mark each.
(vi) Question number 14 and 30 are short answer type-I questions carrying
3 marks each.
(vii) Question number 15 to 18 and 31 are short answer type-II questions
carrying 4 marks each.
(viii) Question number 19 to 20 and 32 are also long answer type-I questions
carrying 6 marks each.
(ix) Question number 21 and 22 are long answer type-II questions carrying
8 marks each.
(x) Answer should be brief and to the point. The answer of each part should
be written at one place.
(xi) There is no overall choice. However, an internal choice has been
provided in 2 questions of three marks, 2 questions of four marks,
1 question of six marks and 2 questions of eight marks. You have to
attempt only one of the choices in such questions.
(xii) However, separate instructions are given with each section and
question, wherever necessary.
Page 4
.67/5/1. 1 P.T.O.
315A
???? ??.
Roll No.
???? NOTE
(I) ????? ???? ?? ?? ?? ?? ???-?? ?? ?????
???? 31 ?? ?
(I) Please check that this question
paper contains 31 printed pages.
(II) ???-?? ?? ?????? ??? ?? ???? ??? ?? ???? ????
??? ??? ???-??????? ?? ???-???? ?? ???? ?
(II) 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.
(III) ????? ???? ?? ?? ?? ?? ???-?? ?? 32 ???
?? ?
(III) Please check that this question
paper contains 32 questions.
(IV) ????? ??? ?? ??? ????? ??? ???? ??
????, ??? ?? ????? ???? ???? ?
(IV) Please write down the Serial
Number of the question in the
answer-book before attempting it.
(V) ?? ???-?? ??? ???? ?? ??? 15 ???? ??
??? ???? ??? ?? ? ???-?? ?? ????? ??????
?? 10.15 ??? ???? ????? ? 10.15 ??? ??
10.30 ??? ?? ??? ???? ???-?? ??? ?????
???? ?? ???? ?? ?????? ?? ???-??????? ??
????? ??? ??? ?????? ?
(V) 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.
???????
ACCOUNTANCY
{ZYm©[aV g‘¶ : 3 KÊQ>o A{YH$V‘ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
67/5/1
???? ??.
Code No.
??????? ???? ??? ???-??????? ?? ???-??? ??
???? ???? ?
Candidates must write the Code on
the title page of the answer-book.
SET – 1
Series : HMJ/5
.67/5/1. 2
?????? ????? :
????????? ??????? ??? ??? ??????? ?? ???? ???? ???? ???? ????? ?
(i) ???-?? ??? ????? ?? ??????? ?? – ???-? ??? ???-? ?
???-?? ?? 32 ??? ?? ? ??? ??? ??????? ?? ?
(ii) ???-? ??? ??????????? ?? ??? ??????? ?? ?
(iii) ???-? ?? ??? ????? ??? ?? ?? – ????? ??????? ?? ??????? ??? ??????? ??????? ?
???–? ?? ?? ???? ?? ????? ?? ????? ?? ??? ????? ?
(iv) ????? ????? ?? ????? ?? ??? ????? ???? ?? ???? ???-??????? ?? ??? ??? ?? ????? ??
????? ???? ???? ?
(v) ??? ????? 1 ?? 13 ??? ??? ????? 23 ?? 29 ?? ???-???????? ???? ?? ??? ??, ?????
??? 1 ??? ?? ?? ?
(vi) ??? ????? 14 ??? 30 ???????? ????-1 ?? ??? ??, ????? ??? 3 ??? ?? ?? ?
(vii) ??? ????? 15 ?? 18 ??? 31 ???????? ????-2 ?? ??? ??, ????? ??? 4 ??? ?? ?? ?
(viii) ??? ????? 19 ?? 20 ??? 32 ????????? ????-1 ?? ??? ??, ????? ??? 6 ??? ?? ?? ?
(ix) ??? ????? 21 ?? 22 ????????? ????-2 ?? ??? ??, ????? ??? 8 ??? ?? ?? ?
(x) ??? ?????? ??? ???????? ????? ????? ? ???? ??? ?? ??? ????? ?? ??? ?? ?? ???? ?? ????
???? ????? ?
(xi) ????? ??? ????? ??? ?? ? ??????? ???-??? ????? ???? 2 ????? ??, ???-??? ????? ???? 2 ?????
??, ??-?? ????? ???? 1 ??? ?? ???? ???-??? ??? ???? 2 ????? ?? ??????? ????? ???? ???
??? ? ?????? ???? ????? ?? ?? ???? ?? ????? ?? ?? ??? ???? ?? ?
(xii) ???? ???????, ?????????????, ????? ??? ???? ??? ?? ??? ???-??? ??????? ????? ???
?? ?? ?
.67/5/1. 3 P.T.O.
General Instructions :
Read the following instructions very carefully and strictly follow them :
(i) This question paper comprises two PARTS – A and B. There are 32
questions in the question paper. All questions are compulsory.
(ii) Part - A is compulsory for all candidates.
(iii) Part - B has two options i.e. (i) Analysis of Financial Statement and
(ii) Computerized Accounting. You have to attempt only one of the given
OPTIONS.
(iv) Heading of the option opted must be written on the Answer-Book before
attempting the questions of that particular OPTION.
(v) Question number 1 to 13 and 23 to 29 are very short answer type
questions carrying 1 mark each.
(vi) Question number 14 and 30 are short answer type-I questions carrying
3 marks each.
(vii) Question number 15 to 18 and 31 are short answer type-II questions
carrying 4 marks each.
(viii) Question number 19 to 20 and 32 are also long answer type-I questions
carrying 6 marks each.
(ix) Question number 21 and 22 are long answer type-II questions carrying
8 marks each.
(x) Answer should be brief and to the point. The answer of each part should
be written at one place.
(xi) There is no overall choice. However, an internal choice has been
provided in 2 questions of three marks, 2 questions of four marks,
1 question of six marks and 2 questions of eight marks. You have to
attempt only one of the choices in such questions.
(xii) However, separate instructions are given with each section and
question, wherever necessary.
.67/5/1. 4
??? – ?
(???????? ???????, ???????? ???? ??? ???????? ?? ??? ???????)
1. ???? ??? ???? ?? ??? ?? ??????? ?? ? ??? ?? ??? ?? 1/5 ??? ?? ??? ??? ??? ?? ??? ???????
????? ??? ? ??? ???????? ????? ???? ? ??? ?????????? ?? ????? ???? ??? ???? ?? ?????
???? ` 64,000 ??? ` 46,000 ?? ? ??? ???? ???? ??? ????? ?? ?
(a) ` 22,000 (b) ` 27,500 (c) ` 55,000 (d) ` 28,000 1
2. ???? ?? ?? ???? ?? ??????? ????? ??? ?? ?
(a) ??????-?????????? ?? ??? ??? (b) ??? ???? ?? ??? ???
(c) ?????? ?????? ???? (d) ???? ???? 1
3. ?????? ????? ?? ??? ??? ?? ? 1
4. ?????, ????? ??? ?????? ?? ??? ?? ??????? ?? ??? 3 : 2 : 1 ?? ?????? ?? ???-???? ?????? ?? ?
?????? ?? ????? ??? ?? ???? ??? ????? ??? ????? ?? ??? ??? ??? ?????? 3 : 2 ?? ? ?????
??? ????? ?? ??? ?????? ?????? ????? ?
(a) 3 : 2 (b) 3 : 1 (c) 1 : 1 (d) 2 : 1 1
5. ?????? ??? ?????? ?? ??? ?? ??????? ?? ??? ???? ????? ??? ` 80,000 ??? ` 40,000 ?? ? ???
?? ??? ?? ` 30,000 ?? ??? ????? ???? ? ??? ?? ?????? ?? ??? ????? ?
(a) ` 20,000 (b) ` 10,000 (c) ` 15,000 (d) ` 18,000 1
6. ?? ??????? ?? ????? ??? ???? ?? ???????? ??? ???????? ?? ???????????? ?? ??? ???? ????
?? ??????? ________ ????????? ?? ??? ________ ?????? ?? ???? ????? ? 1
7. ???? ??????? ?? ` 100 ????? ?? 20,000 ???? ????? ?? ` 40 ????? ?? ??? ??? ????? ????
?? ?????? ??? ???? ?? ??? ?? ???? ? ?????? ??? ??? ?? ?? ????? ?? ?????????? ???? ??
???? ??, ????? ?
(a) ` 8,00,000 (b) ` 12,00,000 (c) ` 20,00,000 (d) ` 20,000 1
8. _________ ?? ??? ?? ?? ????? ???? ?? ?????? ???? ?? ???????? ??? ????? ????? ?? ?????
?? ?????? ?????????? ?? ????? ? 1
Page 5
.67/5/1. 1 P.T.O.
315A
???? ??.
Roll No.
???? NOTE
(I) ????? ???? ?? ?? ?? ?? ???-?? ?? ?????
???? 31 ?? ?
(I) Please check that this question
paper contains 31 printed pages.
(II) ???-?? ?? ?????? ??? ?? ???? ??? ?? ???? ????
??? ??? ???-??????? ?? ???-???? ?? ???? ?
(II) 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.
(III) ????? ???? ?? ?? ?? ?? ???-?? ?? 32 ???
?? ?
(III) Please check that this question
paper contains 32 questions.
(IV) ????? ??? ?? ??? ????? ??? ???? ??
????, ??? ?? ????? ???? ???? ?
(IV) Please write down the Serial
Number of the question in the
answer-book before attempting it.
(V) ?? ???-?? ??? ???? ?? ??? 15 ???? ??
??? ???? ??? ?? ? ???-?? ?? ????? ??????
?? 10.15 ??? ???? ????? ? 10.15 ??? ??
10.30 ??? ?? ??? ???? ???-?? ??? ?????
???? ?? ???? ?? ?????? ?? ???-??????? ??
????? ??? ??? ?????? ?
(V) 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.
???????
ACCOUNTANCY
{ZYm©[aV g‘¶ : 3 KÊQ>o A{YH$V‘ A§H$ : 80
Time allowed : 3 hours Maximum Marks : 80
67/5/1
???? ??.
Code No.
??????? ???? ??? ???-??????? ?? ???-??? ??
???? ???? ?
Candidates must write the Code on
the title page of the answer-book.
SET – 1
Series : HMJ/5
.67/5/1. 2
?????? ????? :
????????? ??????? ??? ??? ??????? ?? ???? ???? ???? ???? ????? ?
(i) ???-?? ??? ????? ?? ??????? ?? – ???-? ??? ???-? ?
???-?? ?? 32 ??? ?? ? ??? ??? ??????? ?? ?
(ii) ???-? ??? ??????????? ?? ??? ??????? ?? ?
(iii) ???-? ?? ??? ????? ??? ?? ?? – ????? ??????? ?? ??????? ??? ??????? ??????? ?
???–? ?? ?? ???? ?? ????? ?? ????? ?? ??? ????? ?
(iv) ????? ????? ?? ????? ?? ??? ????? ???? ?? ???? ???-??????? ?? ??? ??? ?? ????? ??
????? ???? ???? ?
(v) ??? ????? 1 ?? 13 ??? ??? ????? 23 ?? 29 ?? ???-???????? ???? ?? ??? ??, ?????
??? 1 ??? ?? ?? ?
(vi) ??? ????? 14 ??? 30 ???????? ????-1 ?? ??? ??, ????? ??? 3 ??? ?? ?? ?
(vii) ??? ????? 15 ?? 18 ??? 31 ???????? ????-2 ?? ??? ??, ????? ??? 4 ??? ?? ?? ?
(viii) ??? ????? 19 ?? 20 ??? 32 ????????? ????-1 ?? ??? ??, ????? ??? 6 ??? ?? ?? ?
(ix) ??? ????? 21 ?? 22 ????????? ????-2 ?? ??? ??, ????? ??? 8 ??? ?? ?? ?
(x) ??? ?????? ??? ???????? ????? ????? ? ???? ??? ?? ??? ????? ?? ??? ?? ?? ???? ?? ????
???? ????? ?
(xi) ????? ??? ????? ??? ?? ? ??????? ???-??? ????? ???? 2 ????? ??, ???-??? ????? ???? 2 ?????
??, ??-?? ????? ???? 1 ??? ?? ???? ???-??? ??? ???? 2 ????? ?? ??????? ????? ???? ???
??? ? ?????? ???? ????? ?? ?? ???? ?? ????? ?? ?? ??? ???? ?? ?
(xii) ???? ???????, ?????????????, ????? ??? ???? ??? ?? ??? ???-??? ??????? ????? ???
?? ?? ?
.67/5/1. 3 P.T.O.
General Instructions :
Read the following instructions very carefully and strictly follow them :
(i) This question paper comprises two PARTS – A and B. There are 32
questions in the question paper. All questions are compulsory.
(ii) Part - A is compulsory for all candidates.
(iii) Part - B has two options i.e. (i) Analysis of Financial Statement and
(ii) Computerized Accounting. You have to attempt only one of the given
OPTIONS.
(iv) Heading of the option opted must be written on the Answer-Book before
attempting the questions of that particular OPTION.
(v) Question number 1 to 13 and 23 to 29 are very short answer type
questions carrying 1 mark each.
(vi) Question number 14 and 30 are short answer type-I questions carrying
3 marks each.
(vii) Question number 15 to 18 and 31 are short answer type-II questions
carrying 4 marks each.
(viii) Question number 19 to 20 and 32 are also long answer type-I questions
carrying 6 marks each.
(ix) Question number 21 and 22 are long answer type-II questions carrying
8 marks each.
(x) Answer should be brief and to the point. The answer of each part should
be written at one place.
(xi) There is no overall choice. However, an internal choice has been
provided in 2 questions of three marks, 2 questions of four marks,
1 question of six marks and 2 questions of eight marks. You have to
attempt only one of the choices in such questions.
(xii) However, separate instructions are given with each section and
question, wherever necessary.
.67/5/1. 4
??? – ?
(???????? ???????, ???????? ???? ??? ???????? ?? ??? ???????)
1. ???? ??? ???? ?? ??? ?? ??????? ?? ? ??? ?? ??? ?? 1/5 ??? ?? ??? ??? ??? ?? ??? ???????
????? ??? ? ??? ???????? ????? ???? ? ??? ?????????? ?? ????? ???? ??? ???? ?? ?????
???? ` 64,000 ??? ` 46,000 ?? ? ??? ???? ???? ??? ????? ?? ?
(a) ` 22,000 (b) ` 27,500 (c) ` 55,000 (d) ` 28,000 1
2. ???? ?? ?? ???? ?? ??????? ????? ??? ?? ?
(a) ??????-?????????? ?? ??? ??? (b) ??? ???? ?? ??? ???
(c) ?????? ?????? ???? (d) ???? ???? 1
3. ?????? ????? ?? ??? ??? ?? ? 1
4. ?????, ????? ??? ?????? ?? ??? ?? ??????? ?? ??? 3 : 2 : 1 ?? ?????? ?? ???-???? ?????? ?? ?
?????? ?? ????? ??? ?? ???? ??? ????? ??? ????? ?? ??? ??? ??? ?????? 3 : 2 ?? ? ?????
??? ????? ?? ??? ?????? ?????? ????? ?
(a) 3 : 2 (b) 3 : 1 (c) 1 : 1 (d) 2 : 1 1
5. ?????? ??? ?????? ?? ??? ?? ??????? ?? ??? ???? ????? ??? ` 80,000 ??? ` 40,000 ?? ? ???
?? ??? ?? ` 30,000 ?? ??? ????? ???? ? ??? ?? ?????? ?? ??? ????? ?
(a) ` 20,000 (b) ` 10,000 (c) ` 15,000 (d) ` 18,000 1
6. ?? ??????? ?? ????? ??? ???? ?? ???????? ??? ???????? ?? ???????????? ?? ??? ???? ????
?? ??????? ________ ????????? ?? ??? ________ ?????? ?? ???? ????? ? 1
7. ???? ??????? ?? ` 100 ????? ?? 20,000 ???? ????? ?? ` 40 ????? ?? ??? ??? ????? ????
?? ?????? ??? ???? ?? ??? ?? ???? ? ?????? ??? ??? ?? ?? ????? ?? ?????????? ???? ??
???? ??, ????? ?
(a) ` 8,00,000 (b) ` 12,00,000 (c) ` 20,00,000 (d) ` 20,000 1
8. _________ ?? ??? ?? ?? ????? ???? ?? ?????? ???? ?? ???????? ??? ????? ????? ?? ?????
?? ?????? ?????????? ?? ????? ? 1
.67/5/1. 5 P.T.O.
PART – A
(Accounting for Not-For-Profit-Organisations, Partnership Firms
and Companies)
1. Disha and Abha were partners in a firm. Farad was admitted as a new
partner for 1/5
th
share in the profits of the firm. Farad brought
proportionate capital. Capitals of Disha and Abha after all adjustments
were ` 64,000 and ` 46,000 respectively. Capital brought by Farad was :
(a) ` 22,000 (b) ` 27,500 (c) ` 55,000 (d) ` 28,000 1
2. Which of the following is not a capital receipt ?
(a) Donations for tournament (b) Donations for building fund
(c) Life membership fee (d) Entrance fees 1
3. What is meant by ‘Authorised Capital’ ? 1
4. Saurabh, Shirin and Somesh are partners in a firm sharing profits and
losses in the ratio of 3:2:1. Somesh retires and the new profit sharing ratio
between Saurabh and Shirin is 3:2. The gaining ratio between Saurabh
and Shirin will be :
(a) 3:2 (b) 3:1 (c) 1:1 (d) 2:1 1
5. Mohit and Rohit were partners in a firm with capitals of ` 80,000 and
` 40,000 respectively. The firm earned a profit of ` 30,000 during the year.
Mohit’s share in the profit will be :
(a) ` 20,000 (b) ` 10,000 (c) ` 15,000 (d) ` 18,000 1
6. In case of retirement of a partner, profit or loss on revaluation of assets
and re-assessment of liabilities is distributed among _______ partners in
_______ ratio. 1
7. Vanya Ltd. forfeited 20,000 equity shares of ` 100 each for non-payment
of first and final call of ` 40 per share. The maximum amount of discount
at which these shares can be re-issued will be :
(a) ` 8,00,000 (b) ` 12,00,000 (c) ` 20,00,000 (d) ` 20,000 1
8. _________ means any offer of securities to a select group of persons by a
company other than by way of public offer. 1
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