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CBSE Class 12 Accountancy: Question Paper for 2020 (Term-II) | Toppers Answer Sheets for Class 12 PDF Download

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 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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FAQs on CBSE Class 12 Accountancy: Question Paper for 2020 (Term-II) - Toppers Answer Sheets for Class 12

1. What are the key topics covered in the CBSE Class 12 Accountancy exam for 2020 (Term-II)?
Ans. The key topics covered in the CBSE Class 12 Accountancy exam for 2020 (Term-II) include Financial Statements of Companies, Analysis of Financial Statements, Accounting Ratios, Cash Flow Statement, and Financial Statement Analysis.
2. How can students prepare effectively for the CBSE Class 12 Accountancy exam in 2020 (Term-II)?
Ans. Students can prepare effectively for the CBSE Class 12 Accountancy exam in 2020 (Term-II) by practicing previous year question papers, solving sample papers, understanding the concepts thoroughly, and seeking help from teachers or tutors if needed.
3. What is the marking scheme for the CBSE Class 12 Accountancy exam in 2020 (Term-II)?
Ans. The marking scheme for the CBSE Class 12 Accountancy exam in 2020 (Term-II) typically includes multiple-choice questions, short answer questions, long answer questions, and application-based questions. Each type of question carries a different weightage in the overall marks.
4. Are there any specific tips for scoring well in the CBSE Class 12 Accountancy exam for 2020 (Term-II)?
Ans. Some specific tips for scoring well in the CBSE Class 12 Accountancy exam for 2020 (Term-II) include practicing regularly, managing time effectively during the exam, understanding the marking scheme, and revising the concepts before the exam.
5. How important is understanding practical application in Accountancy for the CBSE Class 12 exam in 2020 (Term-II)?
Ans. Understanding practical application in Accountancy is crucial for the CBSE Class 12 exam in 2020 (Term-II) as it helps students analyze financial statements, calculate ratios, interpret cash flow statements, and make informed decisions based on the financial data provided.
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