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

Read and download PDF of CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set A 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 A

Accountancy Class 12 Sample Paper

 Part–A

(Accounting for Not-for-Profit Organisations, Partnership Firm and Companies)

1. What do you mean by a not for Profit Organisation ? 

2. How will you calculate interest on the drawings of equal amounts on the last day of every month of the calendar year ? 

3. What is meant by Partnership ? 

4. A, B, C were partners in a firm in the ratio of 5 : 4 : 3. They admit D with 1/4 share. What will be the sacrifice made by each partner ? 

5. State any two purpose for which the balance in share premium account can be utilised. 

6. Find the amount of 'Subscription Received' during 2001 : 

Subscriptions Income for 2001 (Creadited to Income and Expenditure A/c) Rs. 95,000

Subscriptions Receivable on : 31.12.2000    Rs. 20,000
                                           31.12.2001    Rs. 15,000
 
7. A building has been purchased for Rs. 1,10,000 from X. X has been issued 12% debentures of Rs. 100 each in purchase consideration at a premium of 10% Journalise. 
 
8. Alok forfeited 300 shares of Rs. 10 each, fully called up help by Ram for non-payment of money Rs. 3 per share and Final Call money of Rs. 4 per share. Out of these shares 250 were reissued to Shyam for a total payment of 2,000. Give journal entries for forfeiture and reissue.
 
9. P, Q, R were partners in firm in the ratio of 1 : 2 : 2. After division of profits for the year 31.3.2001 their capitals were P—Rs. 1,50,000; Q–Rs. 1,80,000; R–Rs. 2,10,000. During the year they withdraw Rs. 20,000 each. The profit of the year was Rs. 60,000. The partnership deed provided that interest on capital @ 10% p.a. While preparing the Final accounts. Interest on Capital was not allowed.Calculate the capital of P, Q, R as 1.4.2000 and pass the required entry for interest on capital.
 
10. A, B, C were partners in a firm in the ratio of 4 : 3 : 3. Their capitals were Rs. 1,00,000;
Rs. 2,00,000 and Rs. 3,00,000. For the year 2006, interest on capital was credited to them @ 10% instead of 9% p.a. Pass the necessary adjusting entry : (4)
 
11. Give four points of distinction between a share and a debenture. (4)
 
12. X Ltd. issued 6,000, 12% Deb. of Rs. 100 each at a discount of 6% on 1.1.2001. The debenture were payable in instalments of Rs. 2,00,000 starting from 31.12.2003.
Show the discount on issue of debentures for the year 2001 to 2003. Calculate debenture discount to we written off. 
 

 

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Sample Paper Accountancy Class 12

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