Access and download CBSE Class 12 Accountancy Question Paper Outside Delhi 2013 Set 02, carefully designed as per the latest 2026-27 examination guidelines issued by CBSE, NCERT, and KVS. These Class 12 Accountancy previous year question papers include detailed solutions, helping students to assess their performance and identify and improve key areas before the final exams.
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CBSE Class 12 Accountancy Question Paper - Outside Delhi 2013 (2). Students can download the last year question papers using the link below. Free download of examination question papers with solutions.Last 10 year question papers should be practised to get better marks in examinations.
1. Distinguish between fixed and fluctuating capitals of partners.
2. 'X' Ltd. purchased land costing Rs. 9,50,00,000 from 'Y' Ltd. Rs. 50,00,000 were paid through bank and the balance by issuing equity shares of Rs. 100 each at a discount of 10%. Pass the necessary journal entries for making the payment through bank and by issue of equity shares.
3. CMC Ltd. invited applications for issuing 1,00,000 Equity Shares of Rs. 10 each at a premium of Rs. 3 per share. The whole amount was payable on application. The issue was over-subscribed by 30,000 shares and allotment was made on pro-rata basis. Pass necessary journal entries in the books of the company.
4. On 28.2.2005 BCL Ltd. converted its Rs. 1,00,000, 9% debentures issued at a premium of 10% into 8% preference shares of Rs. 100 each issued at a premium of 25%. Pass necessary journal entries on the redemption of debentures.
5. Ram and Manohar are partners in a firm sharing profits and losses in the ratio of 7 : 3. According to the partnership deed, Ram was to be paid salary of Rs. 5,000 per month and Manohar was to get a bonus of Rs. 40,000 per annum. Interest on capital was to be allowed @ 10% per annum and interest on drawings was to be charged @ 8% per annum. Interest on Ram's drawings was Rs. 3,000 and on Manohar's drawings was Rs. 2,000. Their fixed capitals were Rs. 4,00,000 and Rs. 1,50,000 respectively. The firm earned a profit of Rs. 2,50,000 for the year ended 31.3.2004. Prepare Profit and Loss Appropriation Account of Ram and Manohar.
6. What is meant by a debenture ? Distinguish between a debenture and a share. (Any two points)
7. Briefly explain the occasions when the partnership can be reconstituted.
8. State the conditions for the issue of shares at discount.
9. Journalise the following transactions in the books of the firm of Harry and Jim at the time of its dissolution. Harry and Jim shared profits in the ratio of 3 : 2. 4
(i) There was a debit balance of Rs. 7,500 in the Profit and Loss account.
(ii) Machinery of the book value of Rs. 20,000 was taken over by Harry at a discount of 10%. He also took over land and building valued at Rs. 5,00,000 for Rs. 6,00,000.
(iii) Jim agreed to pay the creditors amounting to Rs. 34,000. He also paid dissolution expenses Rs. 4,000.
(iv) Loss on dissolution was Rs. 9,000.
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Last 10 Years Question Papers for Class 12 Accountancy
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The CBSE Class 12 Accountancy Question Paper Outside Delhi 2013 Set 02 is available for download on StudiesToday.com. It includes complete set with all sections so that Class 12 students can practice with the exact same paper that came in the CBSE exams.
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