Class 12 Accountancy Previous Year Paper 2024 | Accountancy Class 12 - Commerce PDF Download

 Page 1


666 
67/1/1-11 Page 1 of 39 P.T.O.   
narjmWu àíZ-nÌ H$moS> >H$mo CÎma-nwpñVH$m Ho$ 
_wI-n¥ð >na Adí` {bIo§ & 
Candidates must write the Q.P. Code 
on the title page of the answer-book. 
 Series 
PQ1RS/1
  Set  1  
 àíZ-nÌ H$moS>   
   
 
 
Q.P. Code  
AZwH«$_m§§H$
 
Roll No. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 boImemñÌ  
ACCOUNTANCY  
 
: 3 : 80 
Time allowed : 3 hours  Maximum Marks : 80 
39 
34 
15 
10.15 10.15 10.30 
 Please check that this question paper contains 39 printed pages. 
 Please check that this question paper contains 34 questions. 
 Q.P. Code 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 write down the serial number of the question in the answer-book 
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. 
67/1/1
 
 
Page 2


666 
67/1/1-11 Page 1 of 39 P.T.O.   
narjmWu àíZ-nÌ H$moS> >H$mo CÎma-nwpñVH$m Ho$ 
_wI-n¥ð >na Adí` {bIo§ & 
Candidates must write the Q.P. Code 
on the title page of the answer-book. 
 Series 
PQ1RS/1
  Set  1  
 àíZ-nÌ H$moS>   
   
 
 
Q.P. Code  
AZwH«$_m§§H$
 
Roll No. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 boImemñÌ  
ACCOUNTANCY  
 
: 3 : 80 
Time allowed : 3 hours  Maximum Marks : 80 
39 
34 
15 
10.15 10.15 10.30 
 Please check that this question paper contains 39 printed pages. 
 Please check that this question paper contains 34 questions. 
 Q.P. Code 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 write down the serial number of the question in the answer-book 
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. 
67/1/1
 
 
666 
67/1/1-11 Page 2 of 39 
:
: 
(i) 34 
(ii)  
(iii) 
(iv) 
 I :  
II : 
(v) 1 16 27 30 
1  
(vi) 17 20 31 32 
3  
(vii) 21, 22 33 I
4 
(viii) 23 26  34 II
6 
(ix) 
^mJ> H$ 
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z) 
1. (H$)  AVwb, ~rZm VWm grVm EH$ \$_© _| gmPoXma Wo VWm 8 : 7 : 5 Ho$ AZwnmV _|  
bm^-hm{Z H$m {d^mOZ H$aVo Wo & Xm{_Zr H$mo bm^m| _| 
5
1
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m J`m, Omo CgZo nyU© ê$n go AVwb go A{YJ«{hV 
{H$`m & Xm{_Zr Ho$ àdoe Ho$ ~mX Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
         AWdm 
(I) é{eb Ed§ A^ra EH$ \$_© _| gmPoXma Wo VWm 4 : 3 Ho$ AZwnmV _| bm^-hm{Z H$m 
{d^mOZ H$aVo Wo & CÝhm|Zo gwZrb H$mo \$_© Ho$ bm^m| _| 
7
3
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m, {OgH$m 
7
2
 ^mJ CgZo é{eb go VWm 
7
1
 ^mJ A^ra go 
A{YJ«{hV {H$`m & é{eb, A^ra VWm gwZrb H$m Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
Page 3


666 
67/1/1-11 Page 1 of 39 P.T.O.   
narjmWu àíZ-nÌ H$moS> >H$mo CÎma-nwpñVH$m Ho$ 
_wI-n¥ð >na Adí` {bIo§ & 
Candidates must write the Q.P. Code 
on the title page of the answer-book. 
 Series 
PQ1RS/1
  Set  1  
 àíZ-nÌ H$moS>   
   
 
 
Q.P. Code  
AZwH«$_m§§H$
 
Roll No. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 boImemñÌ  
ACCOUNTANCY  
 
: 3 : 80 
Time allowed : 3 hours  Maximum Marks : 80 
39 
34 
15 
10.15 10.15 10.30 
 Please check that this question paper contains 39 printed pages. 
 Please check that this question paper contains 34 questions. 
 Q.P. Code 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 write down the serial number of the question in the answer-book 
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. 
67/1/1
 
 
666 
67/1/1-11 Page 2 of 39 
:
: 
(i) 34 
(ii)  
(iii) 
(iv) 
 I :  
II : 
(v) 1 16 27 30 
1  
(vi) 17 20 31 32 
3  
(vii) 21, 22 33 I
4 
(viii) 23 26  34 II
6 
(ix) 
^mJ> H$ 
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z) 
1. (H$)  AVwb, ~rZm VWm grVm EH$ \$_© _| gmPoXma Wo VWm 8 : 7 : 5 Ho$ AZwnmV _|  
bm^-hm{Z H$m {d^mOZ H$aVo Wo & Xm{_Zr H$mo bm^m| _| 
5
1
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m J`m, Omo CgZo nyU© ê$n go AVwb go A{YJ«{hV 
{H$`m & Xm{_Zr Ho$ àdoe Ho$ ~mX Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
         AWdm 
(I) é{eb Ed§ A^ra EH$ \$_© _| gmPoXma Wo VWm 4 : 3 Ho$ AZwnmV _| bm^-hm{Z H$m 
{d^mOZ H$aVo Wo & CÝhm|Zo gwZrb H$mo \$_© Ho$ bm^m| _| 
7
3
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m, {OgH$m 
7
2
 ^mJ CgZo é{eb go VWm 
7
1
 ^mJ A^ra go 
A{YJ«{hV {H$`m & é{eb, A^ra VWm gwZrb H$m Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
666 
67/1/1-11 Page 3 of 39 P.T.O.   
General Instructions : 
Read the following instructions carefully and follow them : 
(i) This question paper contains 34 questions. All questions are compulsory. 
(ii) This question paper is divided into two parts  Part A and Part B. 
(iii) Part A is compulsory for all candidates.  
(iv) Part B has two options. Candidates have to attempt only one of the given 
options. 
 Option I : Analysis of Financial Statements 
 Option II : Computerised Accounting 
(v) Questions number 1 to 16 (Part A) and Questions number 27 to 30 (Part B) are 
multiple choice questions. Each question carries 1 mark. 
(vi) Questions number 17 to 20 (Part A) and Questions number 31 and 32 (Part B) 
are short answer type questions. Each question carries 3 marks. 
(vii) Questions number 21, 22 (Part A) and Question number 33 (Part B) are Long 
answer type-I questions. Each question carries 4 marks. 
(viii) Questions number 23 to 26 (Part A) and Question number 34 (Part B) are Long 
answer type-II questions. Each question carries 6 marks. 
(ix) There is no overall choice. However, an internal choice has been provided in few 
questions in each of the parts. 
PART A  
(Accounting for Partnership Firms and Companies)  
1. (a) Atul, Beena and Sita were partners in a firm sharing profits and 
losses in the ratio of 8 : 7 : 5. Damini was admitted as a new 
partner for  
5
1
th
 share in the profits which she acquired entirely 
ission 
will be : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
 OR 
(b) Rushil and Abheer were partners in a firm sharing profits and 
losses in the ratio of 4 : 3. They admitted Sunil as a new partner 
for 
7
3
th
 share in the profits of firm, which he acquired 
7
2
th
 share 
from Rushil and 
7
1
th
 share from Abheer. The new profit sharing 
ratio of Rushil, Abheer and Sunil will be : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
Page 4


666 
67/1/1-11 Page 1 of 39 P.T.O.   
narjmWu àíZ-nÌ H$moS> >H$mo CÎma-nwpñVH$m Ho$ 
_wI-n¥ð >na Adí` {bIo§ & 
Candidates must write the Q.P. Code 
on the title page of the answer-book. 
 Series 
PQ1RS/1
  Set  1  
 àíZ-nÌ H$moS>   
   
 
 
Q.P. Code  
AZwH«$_m§§H$
 
Roll No. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 boImemñÌ  
ACCOUNTANCY  
 
: 3 : 80 
Time allowed : 3 hours  Maximum Marks : 80 
39 
34 
15 
10.15 10.15 10.30 
 Please check that this question paper contains 39 printed pages. 
 Please check that this question paper contains 34 questions. 
 Q.P. Code 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 write down the serial number of the question in the answer-book 
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. 
67/1/1
 
 
666 
67/1/1-11 Page 2 of 39 
:
: 
(i) 34 
(ii)  
(iii) 
(iv) 
 I :  
II : 
(v) 1 16 27 30 
1  
(vi) 17 20 31 32 
3  
(vii) 21, 22 33 I
4 
(viii) 23 26  34 II
6 
(ix) 
^mJ> H$ 
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z) 
1. (H$)  AVwb, ~rZm VWm grVm EH$ \$_© _| gmPoXma Wo VWm 8 : 7 : 5 Ho$ AZwnmV _|  
bm^-hm{Z H$m {d^mOZ H$aVo Wo & Xm{_Zr H$mo bm^m| _| 
5
1
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m J`m, Omo CgZo nyU© ê$n go AVwb go A{YJ«{hV 
{H$`m & Xm{_Zr Ho$ àdoe Ho$ ~mX Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
         AWdm 
(I) é{eb Ed§ A^ra EH$ \$_© _| gmPoXma Wo VWm 4 : 3 Ho$ AZwnmV _| bm^-hm{Z H$m 
{d^mOZ H$aVo Wo & CÝhm|Zo gwZrb H$mo \$_© Ho$ bm^m| _| 
7
3
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m, {OgH$m 
7
2
 ^mJ CgZo é{eb go VWm 
7
1
 ^mJ A^ra go 
A{YJ«{hV {H$`m & é{eb, A^ra VWm gwZrb H$m Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
666 
67/1/1-11 Page 3 of 39 P.T.O.   
General Instructions : 
Read the following instructions carefully and follow them : 
(i) This question paper contains 34 questions. All questions are compulsory. 
(ii) This question paper is divided into two parts  Part A and Part B. 
(iii) Part A is compulsory for all candidates.  
(iv) Part B has two options. Candidates have to attempt only one of the given 
options. 
 Option I : Analysis of Financial Statements 
 Option II : Computerised Accounting 
(v) Questions number 1 to 16 (Part A) and Questions number 27 to 30 (Part B) are 
multiple choice questions. Each question carries 1 mark. 
(vi) Questions number 17 to 20 (Part A) and Questions number 31 and 32 (Part B) 
are short answer type questions. Each question carries 3 marks. 
(vii) Questions number 21, 22 (Part A) and Question number 33 (Part B) are Long 
answer type-I questions. Each question carries 4 marks. 
(viii) Questions number 23 to 26 (Part A) and Question number 34 (Part B) are Long 
answer type-II questions. Each question carries 6 marks. 
(ix) There is no overall choice. However, an internal choice has been provided in few 
questions in each of the parts. 
PART A  
(Accounting for Partnership Firms and Companies)  
1. (a) Atul, Beena and Sita were partners in a firm sharing profits and 
losses in the ratio of 8 : 7 : 5. Damini was admitted as a new 
partner for  
5
1
th
 share in the profits which she acquired entirely 
ission 
will be : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
 OR 
(b) Rushil and Abheer were partners in a firm sharing profits and 
losses in the ratio of 4 : 3. They admitted Sunil as a new partner 
for 
7
3
th
 share in the profits of firm, which he acquired 
7
2
th
 share 
from Rushil and 
7
1
th
 share from Abheer. The new profit sharing 
ratio of Rushil, Abheer and Sunil will be : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
666 
67/1/1-11 Page 4 of 39 
2. A^`, ~mo[ag VWm MoVZ EH$ \$_© _|§ gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^m| H$m 
{d^mOZ H$aVo Wo & ~mo[ag H$mo bm^ _| < 95,000 H$s Jma§Q>r Xr JB© & BgHo$ H$maU hþB© {H$gr 
^r H$_r H$mo A^` VWm MoVZ ~am~a-~am~a dhZ H$a|Jo & 31 _mM©, 2023 H$mo g_mßV hþE df© 
_|, \$_© Zo < 2,00,000 H$m bm^ A{O©V {H$`m & A^` Ûmam ~mo[ag H$mo CgH$s Jma§Q>r H$s 
am{e Ho$ ê$n _| Xr JB© am{e hmoJr :  1 
(A) < 17,500 (B) < 35,000 
(C) < 25,000 (D) < 10,000 
3. Amì`m, {_Vm§e VWm àdrZ EH$ \$_© _| gmPoXma Wo & 31 _mM©, 2023 H$mo \$_© H$m {dKQ>Z hmo 
J`m & boZXmam| Zo < 50,000 nwñVH$ _yë` Ho$ \$ZuMa H$mo CZHo$ < 60,000 H$s am{e Ho$ 
Am§{eH$ {ZnQ>mao Ho$ ê$n _| < 45,000 _| bo {b`m & eof am{e H$m ^wJVmZ CÝh| M¡H$ Ûmam 
{H$`m J`m & M¡H$ Ûmam ^wJVmZ H$s OmZo dmbr am{e hmoJr : 1 
(A) < 10,000 (B) < 50,000 
(C) < 45,000 (D) < 15,000 
4. {n`yf, amOoe VWm A{dZme EH$ \$_© _| gmPoXma Wo VWm bm^-hm{Z H$m {d^mOZ  
~am~a-~am~a H$aVo Wo & {edm H$mo ~am~a Ho$ ^mJ Ho$ {bE EH$ ZE gmPoXma Ho$ ê$n _| àdoe 
{X`m J`m & {edm AnZo ^mJ H$s ny±Or VWm »`m{V àr{_`_ ZJX bm`m & »`m{V àr{_`_ H$s 
am{e H$mo {d^m{OV {H$`m OmEJm : 1 
(A) nwamZo gmPoXmam| Ho$ ~rM nwamZo AZwnmV _| 
(B) ZE gmPoXmam| Ho$ ~rM ZE AZwnmV _| 
(C) ZE gmPoXmam| Ho$ ~rM Ë`mJ AZwnmV _| 
(D) nwamZo gmPoXmam| Ho$ ~rM Ë`mJ AZwnmV _| 
5. b EH$ \$_© _| gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _|  
bm^-hm{Z {d^m{OV H$aVo Wo & CÝhm|Zo S>moZm H$mo ^mdr bm^m| _| 
5
1
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m & S>moZm AmZwnm{VH$ n±yOr XoZoo Ho$ {bE gh_V hmo JB© & àdoe 
H$s {V{W na  
H«$_e: < 1,20,000, < 80,000 VWm < 1,00,000 Wr & S>moZm Ûmam bmB© JB© ny±Or H$s 
am{e hmoJr : 1 
(A) < 75,000 (B) < 60,000 
(C) < 65,000 (D) < 70,000 
Page 5


666 
67/1/1-11 Page 1 of 39 P.T.O.   
narjmWu àíZ-nÌ H$moS> >H$mo CÎma-nwpñVH$m Ho$ 
_wI-n¥ð >na Adí` {bIo§ & 
Candidates must write the Q.P. Code 
on the title page of the answer-book. 
 Series 
PQ1RS/1
  Set  1  
 àíZ-nÌ H$moS>   
   
 
 
Q.P. Code  
AZwH«$_m§§H$
 
Roll No. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 boImemñÌ  
ACCOUNTANCY  
 
: 3 : 80 
Time allowed : 3 hours  Maximum Marks : 80 
39 
34 
15 
10.15 10.15 10.30 
 Please check that this question paper contains 39 printed pages. 
 Please check that this question paper contains 34 questions. 
 Q.P. Code 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 write down the serial number of the question in the answer-book 
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. 
67/1/1
 
 
666 
67/1/1-11 Page 2 of 39 
:
: 
(i) 34 
(ii)  
(iii) 
(iv) 
 I :  
II : 
(v) 1 16 27 30 
1  
(vi) 17 20 31 32 
3  
(vii) 21, 22 33 I
4 
(viii) 23 26  34 II
6 
(ix) 
^mJ> H$ 
(gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z) 
1. (H$)  AVwb, ~rZm VWm grVm EH$ \$_© _| gmPoXma Wo VWm 8 : 7 : 5 Ho$ AZwnmV _|  
bm^-hm{Z H$m {d^mOZ H$aVo Wo & Xm{_Zr H$mo bm^m| _| 
5
1
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m J`m, Omo CgZo nyU© ê$n go AVwb go A{YJ«{hV 
{H$`m & Xm{_Zr Ho$ àdoe Ho$ ~mX Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
         AWdm 
(I) é{eb Ed§ A^ra EH$ \$_© _| gmPoXma Wo VWm 4 : 3 Ho$ AZwnmV _| bm^-hm{Z H$m 
{d^mOZ H$aVo Wo & CÝhm|Zo gwZrb H$mo \$_© Ho$ bm^m| _| 
7
3
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m, {OgH$m 
7
2
 ^mJ CgZo é{eb go VWm 
7
1
 ^mJ A^ra go 
A{YJ«{hV {H$`m & é{eb, A^ra VWm gwZrb H$m Z`m bm^-{d^mOZ AZwnmV hmoJm : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
666 
67/1/1-11 Page 3 of 39 P.T.O.   
General Instructions : 
Read the following instructions carefully and follow them : 
(i) This question paper contains 34 questions. All questions are compulsory. 
(ii) This question paper is divided into two parts  Part A and Part B. 
(iii) Part A is compulsory for all candidates.  
(iv) Part B has two options. Candidates have to attempt only one of the given 
options. 
 Option I : Analysis of Financial Statements 
 Option II : Computerised Accounting 
(v) Questions number 1 to 16 (Part A) and Questions number 27 to 30 (Part B) are 
multiple choice questions. Each question carries 1 mark. 
(vi) Questions number 17 to 20 (Part A) and Questions number 31 and 32 (Part B) 
are short answer type questions. Each question carries 3 marks. 
(vii) Questions number 21, 22 (Part A) and Question number 33 (Part B) are Long 
answer type-I questions. Each question carries 4 marks. 
(viii) Questions number 23 to 26 (Part A) and Question number 34 (Part B) are Long 
answer type-II questions. Each question carries 6 marks. 
(ix) There is no overall choice. However, an internal choice has been provided in few 
questions in each of the parts. 
PART A  
(Accounting for Partnership Firms and Companies)  
1. (a) Atul, Beena and Sita were partners in a firm sharing profits and 
losses in the ratio of 8 : 7 : 5. Damini was admitted as a new 
partner for  
5
1
th
 share in the profits which she acquired entirely 
ission 
will be : 1 
(A) 7 : 7 : 5 : 1 (B) 4 : 7 : 5 : 4 
(C) 8 : 7 : 5 : 4 (D) 7 : 5 : 8 : 4 
 OR 
(b) Rushil and Abheer were partners in a firm sharing profits and 
losses in the ratio of 4 : 3. They admitted Sunil as a new partner 
for 
7
3
th
 share in the profits of firm, which he acquired 
7
2
th
 share 
from Rushil and 
7
1
th
 share from Abheer. The new profit sharing 
ratio of Rushil, Abheer and Sunil will be : 1 
(A) 4 : 3 : 3 (B) 2 : 1 : 3 
(C) 2 : 2 : 3 (D) 4 : 3 : 1 
666 
67/1/1-11 Page 4 of 39 
2. A^`, ~mo[ag VWm MoVZ EH$ \$_© _|§ gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^m| H$m 
{d^mOZ H$aVo Wo & ~mo[ag H$mo bm^ _| < 95,000 H$s Jma§Q>r Xr JB© & BgHo$ H$maU hþB© {H$gr 
^r H$_r H$mo A^` VWm MoVZ ~am~a-~am~a dhZ H$a|Jo & 31 _mM©, 2023 H$mo g_mßV hþE df© 
_|, \$_© Zo < 2,00,000 H$m bm^ A{O©V {H$`m & A^` Ûmam ~mo[ag H$mo CgH$s Jma§Q>r H$s 
am{e Ho$ ê$n _| Xr JB© am{e hmoJr :  1 
(A) < 17,500 (B) < 35,000 
(C) < 25,000 (D) < 10,000 
3. Amì`m, {_Vm§e VWm àdrZ EH$ \$_© _| gmPoXma Wo & 31 _mM©, 2023 H$mo \$_© H$m {dKQ>Z hmo 
J`m & boZXmam| Zo < 50,000 nwñVH$ _yë` Ho$ \$ZuMa H$mo CZHo$ < 60,000 H$s am{e Ho$ 
Am§{eH$ {ZnQ>mao Ho$ ê$n _| < 45,000 _| bo {b`m & eof am{e H$m ^wJVmZ CÝh| M¡H$ Ûmam 
{H$`m J`m & M¡H$ Ûmam ^wJVmZ H$s OmZo dmbr am{e hmoJr : 1 
(A) < 10,000 (B) < 50,000 
(C) < 45,000 (D) < 15,000 
4. {n`yf, amOoe VWm A{dZme EH$ \$_© _| gmPoXma Wo VWm bm^-hm{Z H$m {d^mOZ  
~am~a-~am~a H$aVo Wo & {edm H$mo ~am~a Ho$ ^mJ Ho$ {bE EH$ ZE gmPoXma Ho$ ê$n _| àdoe 
{X`m J`m & {edm AnZo ^mJ H$s ny±Or VWm »`m{V àr{_`_ ZJX bm`m & »`m{V àr{_`_ H$s 
am{e H$mo {d^m{OV {H$`m OmEJm : 1 
(A) nwamZo gmPoXmam| Ho$ ~rM nwamZo AZwnmV _| 
(B) ZE gmPoXmam| Ho$ ~rM ZE AZwnmV _| 
(C) ZE gmPoXmam| Ho$ ~rM Ë`mJ AZwnmV _| 
(D) nwamZo gmPoXmam| Ho$ ~rM Ë`mJ AZwnmV _| 
5. b EH$ \$_© _| gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _|  
bm^-hm{Z {d^m{OV H$aVo Wo & CÝhm|Zo S>moZm H$mo ^mdr bm^m| _| 
5
1
 ^mJ Ho$ {bE EH$ ZE 
gmPoXma Ho$ ê$n _| àdoe {X`m & S>moZm AmZwnm{VH$ n±yOr XoZoo Ho$ {bE gh_V hmo JB© & àdoe 
H$s {V{W na  
H«$_e: < 1,20,000, < 80,000 VWm < 1,00,000 Wr & S>moZm Ûmam bmB© JB© ny±Or H$s 
am{e hmoJr : 1 
(A) < 75,000 (B) < 60,000 
(C) < 65,000 (D) < 70,000 
666 
67/1/1-11 Page 5 of 39 P.T.O.   
2. Abhay, Boris and Chetan were partners in a firm sharing profits in the 
ratio of 5 : 3 : 2. Boris was guaranteed a profit of < 95,000. Any deficiency 
on account of this was to be borne by Abhay and Chetan equally. The 
firm earned a profit of < 2,00,000 for the year ended 31
st
 March, 2023. 
The amount given by Abhay to Boris as guaranteed amount will be : 1 
(A) < 17,500 (B) < 35,000 
(C) < 25,000 (D) < 10,000 
3. Aavya, Mitansh and Praveen were partners in a firm. On 31
st
 March, 
2023, the firm was dissolved. Creditors took over furniture of book value of 
< 50,000 at < 45,000 in part settlement of their amount of < 60,000. The 
balance amount was paid to them through cheque. The amount paid 
through cheque will be :  1 
(A) < 10,000 (B) < 50,000 
(C) < 45,000 (D) < 15,000 
4. Piyush, Rajesh and Avinash were partners in a firm sharing profits and 
losses equally. Shiva was admitted as a new partner for an equal share. 
Shiva brought his share of capital and premium for goodwill in cash. The 
premium for goodwill amount will be divided among : 1 
(A) Old partners in old ratio 
(B) New partners in new ratio 
(C) New partners in sacrificing ratio 
(D) Old partners in sacrificing ratio 
5. Alex, Benn and Cole were partners in a firm sharing profits and losses in 
the ratio of 5 : 3 : 2. They admitted Dona as a new partner for 
5
1
th
 share 
in the future profits. Dona agreed to contribute proportionate capital. On 
the date of admission, capitals of Alex, Benn and Cole after all 
adjustments were < 1,20,000; < 80,000 and < 1,00,000 respectively.  
 The amount of capital brought in by Dona will be : 1 
(A) < 75,000 (B) < 60,000 
(C) < 65,000 (D) < 70,000