Download CBSE Class 12 Accountancy Sample Papers
Explore authentic exam practice materials through the CBSE Class 12 Accountancy 2025 Sample Paper Set 02 Solved. Tailored for Class 12 learners, utilizing these Accountancy sample papers ensures thorough preparation and strengthens time management skills before final CBSE evaluations.
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Part A
Accounting for Partnership Firms and Companies
1. Maanika, Bhavi and Komal are partners sharing profits in the ratio of 6:4:1. Komal is guaranteed a minimum profit of Rs.2, 00,000. The firm incurred a loss of Rs.22, 00, 000 for the year ended 31st March, 2024. What amount will be debited to Bhavi’s Capital Account in total at the end of the year?
A. 11,00,000
B. 9,60,000
C. 14,40,000
D. 2,00,000
Answer : b
2. Assertion (A): Interest on partner’s loan is debited to Profit and Loss Account.
Reason (R): Interest on partner’s loan is a charge against profits
On the basis of the above Assertion (A) and Reason (R), choose the correct option from the following:
A. Assertion (A) is correct and Reason (R) is wrong.
B. Assertion (A) is wrong and Reason (R) is correct.
C. Both Assertion (A) and Reason (R) are correct and Reason (R) is correct explanation of Assertion (A).
D. Both Assertion (A) and Reason (R) are wrong.
Answer : c
3. Which of the following statements does not relate to ‘Reserve Capital’:
A. It is part of uncalled capital of a company.
B. It cannot be used during the lifetime of a company.
C. It can be used for writing off capital losses.
D. It is part of subscribed capital.
OR
Diksha Ltd. issued 4,000 9% Debentures of Rs.100 each at a discount of 10%, redeemable at a premium. If the amount of ‘Loss on Issue of Debentures Account’ was Rs. 60,000, then the amount of premium on redemption was:
A. Rs. 60,000
B. Rs. 1,00,000
C. Rs. 80,000
D. Rs. 20,000
Answer : c or d
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Free study material for Accountancy
Model Practice Papers & Solutions for Class 12 Accountancy
Access Sample Papers for Class 12 Accountancy
Review model practice papers for Class 12 Accountancy. Working through the CBSE Class 12 Accountancy 2025 Sample Paper Set 02 Solved under simulated test conditions at home ensures complete familiarity with upcoming school evaluations.
Maximize Your Scores with Model Papers
- Exam Blueprint: Understand mark allocations and structural guidelines relevant to Class 12 evaluations.
- Targeted Improvement: Identify weak areas in Class 12 Accountancy requiring focused revision.
- Pacing & Precision: Practice mixed question formats to build execution speed and ensure timely paper completion.
Steps to Follow After Completing CBSE Class 12 Accountancy 2025 Sample Paper Set 02 Solved
- Verify Answers: Compare your responses against professional teacher solutions provided in the sample paper keys.
- Error Analysis: Class 12 learners must review incorrect answers carefully to understand underlying mistakes.
- Concept Reinforcement: Consult the official NCERT book for Class 12 Accountancy when stuck before re-attempting problems.
FAQs
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Yes, CBSE Class 12 Accountancy 2025 Sample Paper Set 02 Solved comes with detailed, teacher-verified solutions. We have provided step-by-step answers for Accountancy to help students of Class 12 understand correct methodology and marking scheme.
Practicing this Accountancy paper helps in time management and identifying important topics. For Class 12, solving mock papers is the best way to gain confidence and reduce exam-day anxiety.
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