CBSE Class 12 Accountancy Sample Paper 2018 Set C

Read and download the CBSE Class 12 Accountancy Sample Paper 2018 Set C, designed by expert teachers according to the latest 2025-26 curriculum and examination pattern issued by CBSE, NCERT, and KVS. These Class 12 Accountancy sample papers include detailed step-by-step solutions, helping students to practice and evaluate their performance against the most recent marking schemes.

Solved Sample Paper for Class 12 Accountancy PDF

Our Class 12 Accountancy model papers are important for understanding the weightage of different chapters and the difficulty level of expected questions. By solving these guess papers Class 12 students can identify weak areas and improve time management. We also suggest referring to our Class 12 Accountancy Question Papers of previous years to further strengthen your exam preparation.

Class 12 Accountancy Sample Paper with Solutions

Part-A

(Accountancy for Partnership firm and Companies)

1. State the need for treatment of goodwill or admission of a partner. 
 
2. What is meant by under-subscription? 
 
3. Give the meaning of Bond. 
 
4. State any one difference between fixed capital accounts and fluctuating capital of partners. 
 
5. What is meant by Sacrificing ratio? 
 
6. What is meant by Authorised capital of a company? 
 
7. What is meant by Dissolution by Notice? 
 
8. Hemant and Dinesh are partners sharing Profit & Losses in the ratio of 3:2 respectively. They admit Ansh as partner with 1/6th share in the profit of the firm. Hemant personally guaranteed that Ansh’s share of profit would not be less than Rs. 60,000 in any year. The net profit of the firm for the year ending 31st March 2014 was Rs. 1,80,000. Prepare Profit & Loss Appropriation Account. 
 
9. Kashish ltd issued Rs. 3,50,000, 12% debentures of Rs. 100 each at a premium of 10% repayable at premium of 20%. Pass necessary Journal entries at the time of issue of debentures.
 
10. P ltd. Redeemed 4,000 8% Debentures of Rs. 100 each which were issued at par by converting them into equity shares of Rs. 100 each issued at a premium of 25%.
Pass necessary journal entries in the books of P ltd. 
 
11. (a) P, Q and R are partners sharing profit in the ratio of 6:5:4 respectively. R retired surrendering 1/4th of his share in favour of P and remaining in favour of Q. Calculate the new profit sharing ratio of P and Q.
(b) X, Y and Z are partners sharing profit in the ratio of 4:3:3 respectively. Z retire and his share was taken over by the remaining partners equally. Calculate gaining ratio of X and Y.
 
12. S ltd. Was registered with an authorized capital of Rs. 10,00,000 divided into equity share of Rs.10 each. The company invited appllications for the issue of 50,000 shares. Applications for 48,000 share were received. All calls were made and were dulyreceived except the final call of Rs. 2 per share as 1000 shares. All these shares were forfeited and later on re-issued at Rs. 9,000 as fully paid.
(i) Show how share capital will appear in the Balance Sheet of B ltd. As per schedule VI Part I of the companies Act 1956.
(ii) Also prepare Notes to Accounts for the same. 
 
13. Sahaj Ltd. Purchased a running business from G ltd. For a sum of Rs. 9,00,000 payable by issue of equity shares of Rs. 100 each at a premium of Rs. 20 per share. The assets and liabilities consisted of the following:
Plant 1,75,000 land 3,00,000 Stock 2,25,000 and creditors Rs. 50,000
Pass necessary Journal entries in the books of X Ltd. For the above transactions. 
 
14. Gunjan and Akansha were partners in a firm sharing profit in the ratio of their capitals Rs.1,60,000 and Rs. 1,00,000 respectively. They admitted Seema in the firm on Jan 1, 2014 as a new partner for 1/4th share in the future profit. Seema brought Rs. 1,20,000 as her capital.
Calculate the value of goodwill of the firm and record the necessary journal entries on Seema’s admission. 
 
15. Nikhil, Rishabh and Jagat were partners. They started a business in one of the remote tribal areas of North-east India. They were interested in the development of the tribal community by providing good education and health.
On 31st March 2014 Nikhil, Rishabh and Jagat had capital of Rs. 6,00,000; Rs. 4,00,000 and Rs. 2,00,000 respectively. The partnership deed provided that interest on capital will be allowed @ 6% p.a. Drawing for the year were Nikhil Rs. 40,000; RishabhRs. 30,000; and JagatRs. 10,000. It was found that the interest on capital for the year ended 31st March 2013 was not allowed. The profit earned by the firm for the year ended 31st March 2014 were Rs. 3,60,000. Showing your workings clearly, pass necessary adjustment entry. Also identify any two values highlighted in the above question.


Please click the link below to download CBSE Class 12 Accountancy Sample Paper 2018 Set C

How to download CBSE Class 12 Accountancy Sample Paper 2018 Set C in PDF?

Students can easily download the CBSE Class 12 Accountancy Sample Paper 2018 Set C from our website to prepare for their upcoming examinations. To score high marks, it is important for Class 12 students to understand the exaact pattern as per which teachers design the question papers. We strongly suggest that you practice these latest sample papers for Accountancy and solve different types of questions that are expected to come this year. You can downloadin PDF format so that you can practice offline. We also recommend that Class 12 students solve these papers actual exam conditions at home.

Why should you solve CBSE Class 12 Accountancy Sample Paper 2018 Set C?

Practicing these model papers has several benefits for Class 12 students:

  • New Question Bank: This set has fresh questions for Accountancy which are different from previous years.
  • Exam Pattern Knowledge: Solving more sets will help you to understand the weightage of each chapter in Class 12 and also the type of questions asked.
  • Identify Weak Areas: Comparing your score in each set to find out topics in Class 12 Accountancy for which you need hard work.
  • Speed and Accuracy: Attempting MCQ questions and long-form problems for Class 12 Accountancy makes you faster and better and you will be able to finish your exam on time.

What should you do after solving CBSE Class 12 Accountancy Sample Paper 2018 Set C?

  1. Check Your Work: Match your answers with the solutions given by our teachers in the Accountancy Sample Paper PDF.
  2. Learn from Mistakes: Class 12 students should focus on the questions which you solved incorrectly and understand the error.
  3. Revision: If you find a question difficult you shoul refer to NCERT book for Class 12 Accountancy to understand concepts and then try the question again.
  4. Continuous Practice: Solve multiple sets of Accountancy sample papers from studiestoday.com to build confidence before the CBSE exams.
Where can I download the PDF for CBSE Class 12 Accountancy Sample Paper 2018 Set C?

You can download the complete PDF for CBSE Class 12 Accountancy Sample Paper 2018 Set C for free from StudiesToday.com. Our resources for Class 12 Accountancy are updated for the latest academic session and follow the official exam pattern.

Are solutions provided for CBSE Class 12 Accountancy Sample Paper 2018 Set C?

Yes, CBSE Class 12 Accountancy Sample Paper 2018 Set C 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.

How can practicing CBSE Class 12 Accountancy Sample Paper 2018 Set C help in exam preparation?

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.

Is the CBSE Class 12 Accountancy Sample Paper 2018 Set C accessible on mobile and tablets?

Yes, all our study materials for Class 12 Accountancy are provided in a mobile-friendly PDF format. You can easily download CBSE Class 12 Accountancy Sample Paper 2018 Set C on your mobile device.