Class 12 Accountancy Solved Model Papers: CBSE Class 12 Accountancy 2025 Sample Paper Set 04 Solved
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PART A
(Accounting for Partnership Firms and Companies)
1. Anu and Manu share profits in the ratio of 3:2. Their capitals are ₹ 40,000 and ₹ 30,000 respectively. Sonu is admitted for 1/5 share in profits. What is the amount of capital which Sonu should bring?
(a) ₹ 17,500
(b) ₹ 16,000
(c) ₹ 1,00,000
(d) ₹ 64,000
Answer : a
2. X, Y and Z are partners sharing profits in the ratio of 4:3:2. Y retires and the goodwill of the firm is valued at ₹18,000. Y's share of goodwill will be:
(a) ₹18,000
(b) ₹8,000
(c) ₹10,000
(d) ₹6,000
Answer : d
3. A, B and C are partners in the ratio of 5:3:2. Before B's salary of ₹ 34,000 firm's profit is ₹ 1, 84,000. How much in total B will receive from the firm?
(a) ₹ 55,200
(b) ₹ 79,000
(c) ₹ 89,200
(d) (d) ₹ 45,000
Answer : b
4. Goodwill is
(a) Tangible asset
(b) Intangible asset
(c) Fictitious asset
(d) Both (b) & (c)
OR
In the absence of Partnership Agreement , interest on Drawings of a partner is charged
(a) @8% per annum
(b) @ 6 % per annum
(c) @12% per annum
(d) No interest is charged
Answer : b or d
5. Jaya Ltd. forfeited 7000 equity shares of ₹ 100 each issued at a premium of 10%, for nonpayment of first and final call of ₹ 40 per share. The maximum amount of discount at which these shares can be reissued will be:
(a) ₹ 2,80,000
(b) ₹ 3,50,000
(c) ₹ 4,90,000
(d) None of these
OR
When debentures are issued at a discount but are redeemable at a par, which of the following account will be debited at the time of issue.
(a) Discount on issue of Debentures A/c
(b) Loss on issue of Debentures A/c
(c) Premium on redemption of deb. A/c
(d) Securities Premium A/c
Answer : d or a
6. Diggi Ltd invited applications for 8,000 shares of ₹10 each at the issue price of ₹10.Applications were received for 7,600 shares. What will be the amount received on application?
(a) ₹76,000
(b) ₹72,000
(c) ₹84,000
(d) ₹80,000
Answer : a
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- Deep Revision: Re-read sections in the NCERT book for Class 12 Accountancy to clear doubts before solving items again.
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