Sample Question Papers for Class 12 Accountancy
Review targeted exam resources with the CBSE Class 12 Accountancy 2025 Sample Paper Set 03 Solved. Built according to official CBSE standards for the 2026-27 academic year, these downloadable Class 12 Accountancy sample papers support effective revision and performance tracking.
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PART -A
ACCOUNTING FOR PARTNERSHIP FIRMS AND COMPANIES
1 Asha, Yug and Zubin were partners in a firm sharing profits and losses in the ratio of 4 : 3 : 2. Zubin retired. Zubin’s share was acquired equally by Asha and Yug. The new profit sharing ratio between Asha and Yug after Zubin’s retirement was :
(A) 3 :2
(B) 5: 4
(C) 4 :3
(D) 2:1
OR
Anu, Bina and Roy were partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1.
Roy retired and his share was acquired by Anu. The new profit sharing ratio between Anu and Bina after Roy’s retirement will be :
(A) 3 : 2
(B) 3 : 1
(C) 1 : 1
(D) 2 : 1
Answer : d or b
2 Nagar Ltd. issued 6,000, 11% Debentures of ₹ 100 each at a discount of 10% redeemable at a premium. ‘Discount on issue of debentures’ and ‘Premium on redemption of debentures’ were accounted for through ‘Loss on issue of debentures account’. If the amount of ‘Loss on issue of debentures’ was ₹ 90,000, then the amount of premium on redemption of debentures was :
(A) ₹ 60,000
(B) ₹ 90,000
(C) ₹ 1,20,000
(D) ₹ 30,000
OR
On 1st April, 2022 Surya Ltd. issued 10,000, 12% Debentures of ₹ 100 each at a premium of 5%. The total amount of interest on debentures for the year ended 31st March, 2023 will be :
(A) ₹ 1,20,000
(B) ₹ 50,000
(C) ₹ 1,00,000
(D) ₹ 1,26,000
Answer : d or a
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Free study material for Accountancy
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Access Sample Papers for Class 12 Accountancy
Access structured sample papers for Class 12 Accountancy. Solving the CBSE Class 12 Accountancy 2025 Sample Paper Set 03 Solved provided above helps students understand official exam blueprints and tackle anticipated question formats with confidence.
Why Practice Class 12 Accountancy Sample Papers?
- Curriculum Insights: Clarify chapter-wise weightage rules and question trends across Class 12.
- Gap Analysis: Check performance drops across sets to isolate specific Class 12 Accountancy topics needing extra attention.
- Time Efficiency: Working through objective and descriptive problems builds critical pacing to finish exams comfortably.
How to Analyze Your Performance in CBSE Class 12 Accountancy 2025 Sample Paper Set 03 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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