CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set C

Read and download PDF of CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set C designed as per the latest curriculum and examination pattern for Class 12 issued by CBSE, NCERT and KVS. The latest Class 12 Accountancy Sample Papers have been provided with solutions so that the students can solve these practice papers and then compare their answers. This will help them to identify mistakes and improvement areas in Accountancy Class 12 which they need to study more to get better marks in Class 12 exams. After solving these guess papers also refer to solved Class 12 Accountancy Question Papers available on our website to build strong understanding of the subject

Sample Paper for Class 12 Accountancy Pdf

Students can refer to the below Class 12 Accountancy Sample Paper designed to help students understand the pattern of questions that will be asked in Class 12 exams. Please download CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set C

Accountancy Class 12 Sample Paper

Part A

(Accounting for not for Profit Organizations, Partnership Firms & Companies)


1. What is the basis for preparing an Income and Expenditure Account in the case of Not-for-Profit Organizations. 

2. Distinguish between Fixed and Fluctuating Capital Accounts. 

3. State the two main rights that a newly admitted partner acquires in the firm.

4. How does the market situation affect the value of goodwill of a firm ? 

5. Pass the necessary Journal entry when 10,000 debentures of Rs. 100 each are issued as collateral security against a Bank loan of Rs. 8,00,000. 

6. From the following information of a club show the amounts of match expenses and match fund in the Financial Statements of the Club for the years ended on 31st March, 2009 and 31st March, 2010.

    Details                                                                                                     Amount Rs.
Match expenses (paid during the year 2009 - 2010)                                              30,000
Match Fund (as on 31-3-2009)                                                                            17,000
Donation for Match Fund (Received during the year 2009-2010)                             9,000
Proceeds from the sale of match tickets (Received during the year 2009-2010)       3,000
 
7. Y Ltd. purchased furniture costing Rs. 1,35,000 from A. B. Ltd. The payment was made by issue of Equity Shares of Rs. 10 each at a discount of Rs. 1 per share. Pass necessary Journal entries in the books of Y Ltd. 3
 
8. X Ltd. redeemed 100, 6% Debentures of Rs. 100 each by converting them into Equity Shares of Rs. 100 each. The 6% Debentures were redeemable at 10% premium for which the Equity Shares were issued at 25% premium. Pass the necessary Journal entries for the redemption of above mentioned debentures in the books of X Ltd.

9. A business has earned average profits of Rs. 1,00,000 during the last few years and the normal rate of return in similar business is 10%. Find out the value of Goodwill by

(i) Capitalisation of super profit method and
(ii) Super profit method if the goodwill is valued at 3 years purchase of super profit.
The assets of the business were Rs. 10,00,000 and its external liabilities Rs. 1,80,000. 
 
10. Pass the necessary Journal entries for the issue and redemption of Debentures in the following cases:
(i) 10,000,10% Debentures of Rs. 120 each issued at 5% premium, repayable at par.
(ii) 20,000, 9% Debentures of Rs. 200 each issued at 20% premium, repayable at 30% premium.


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Sample Paper Accountancy Class 12

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Class 12 Accountancy Sample Paper

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