Check out CBSE Class 12 Accountancy HOTs Accounting for Not-for- Profit Organisation right here. Get complete High Order Thinking Skills (HOTS) questions and answers for Class 12 Accountancy Part 1 Chapter Accounting for Not-for-Profit Organisation. Created for the 2026-27 exam session, these analytical practice problems help learners master core ideas while following guidelines from CBSE, NCERT, and KVS.
Class 12 Accountancy Part 1 Chapter Accounting for Not-for-Profit Organisation HOTS Questions & Answers
Working through Class 12 Accountancy HOTS Questions helps you master complex topics in Accountancy. Rely on the clear explanations given below to sharpen your analytical skills and prepare well for your Class 12 evaluations.
HOTS Questions and Answers for Class 12 Accountancy Part 1 Chapter Accounting for Not-for-Profit Organisation
1. A non profit organisation follows hybrid system of accounting. Do you agree with this.
Ans.Yes. A non profit organisation follow the combina-tion of cash and accrual system ie, hybrid system.
2. Receipts and Payments Account is similar to a cash book. Do you agree? Comment.
Ans Yes, it is similar to a cash book and hence it serves the purpose of a cash book. All cash transactions, whether revenue or capital in nature are accounted for. This accounts begins with opening balance of cash and gives the cash balance at the end of the pe-riod.
HOTS (HIGHER ORDER THINKING SKILLS)
3. From the following particulars calculate the total amount of subscription to be credited to Income and Expenditure account for the year 2002.
Rs.
Subscription received during 2002 - 5,000
Subscription outstanding in 2001 - 200
Subscription outstanding in 2002 - 500
Subscription received in advance in 2001 - 400
Subscription received in advance in 2002 - 300
Solution:
4. From the following particulars, prepare a sub-scription account for the year 2001, total subscription received during the year 2001 is Rs. 10,000 (including Rs. 600 for the year 2,000 and Rs. 400 for the year 2002). Subscription received in advance in the year 2000 for the year 2001 was amounted to Rs. 500. Subscriptions outstanding during the year 2001 is Rs. 550.
ACCOUNTING FOR – NOT FOR PROFIT ORGANISATIONS
1 Mark Questions
Free study material for Accountancy
Download HOTS Questions: Class 12 Accountancy
Download Higher Order Thinking Skills: Part 1 Chapter Accounting for Not-for-Profit Organisation (Class 12 Accountancy)
Find reliable Higher Order Thinking Skills (HOTS) questions for Part 1 Chapter Accounting for Not-for-Profit Organisation designed for the CBSE syllabus. These structured exercises guide Class 12 Accountancy pupils through advanced problem-solving, building the confidence needed to score higher on difficult school tests.
NCERT-Aligned HOTS for Class 12 Accountancy
Crafted around the official NCERT book for Class 12, these Accountancy HOTS materials target critical conceptual depth. Check your responses with our provided answers. Pairing your practice with our detailed NCERT solutions for Class 12 Accountancy guarantees full mastery over Part 1 Chapter Accounting for Not-for-Profit Organisation.
Boost Academic Performance in Class 12 Accountancy
Consistent practice with these Class 12 HOTS builds robust conceptual foundations and lifts exam grades. Our sets also include a variety of MCQ questions for total chapter coverage. Follow up your practice by taking the online Accountancy MCQ test to evaluate your timing. Every resource provided online is completely free and updated for the active academic session.
FAQs
You can download the teacher-verified PDF for CBSE Class 12 Accountancy HOTs Accounting for Not-for- Profit Organisation from StudiesToday.com. These questions have been prepared for Class 12 Accountancy to help students learn high-level application and analytical skills required for the 2026-27 exams.
In the 2026 pattern, 50% of the marks are for competency-based questions. Our CBSE Class 12 Accountancy HOTs Accounting for Not-for- Profit Organisation are to apply basic theory to real-world to help Class 12 students to solve case studies and assertion-reasoning questions in Accountancy.
Unlike direct questions that test memory, CBSE Class 12 Accountancy HOTs Accounting for Not-for- Profit Organisation require out-of-the-box thinking as Class 12 Accountancy HOTS questions focus on understanding data and identifying logical errors.
After reading all conceots in Accountancy, practice CBSE Class 12 Accountancy HOTs Accounting for Not-for- Profit Organisation by breaking down the problem into smaller logical steps.
Yes, we provide detailed, step-by-step solutions for CBSE Class 12 Accountancy HOTs Accounting for Not-for- Profit Organisation. These solutions highlight the analytical reasoning and logical steps to help students prepare as per CBSE marking scheme.