CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set 01

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Official CBSE Practice Papers for Class 12 Accountancy

Review targeted exam resources with the CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set 01. 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.

Solved Model Papers for Accountancy

Access the complete sample paper PDF for Class 12 Accountancy below. Regular practice with these targeted mock exams builds familiarity with expected question patterns and chapter weightage to help secure higher marks.

 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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Class 12 Accountancy CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set 01 PDF Download Guide

Access structured sample papers for Class 12 Accountancy. Solving the CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set 01 provided above helps students understand official exam blueprints and tackle anticipated question formats with confidence.

Key Advantages of Solving CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2014 Set 01

  • 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 Sample Paper with Marking Scheme 2014 Set 01

  1. Verify Answers: Compare your responses against professional teacher solutions provided in the sample paper keys.
  2. Error Analysis: Class 12 learners must review incorrect answers carefully to understand underlying mistakes.
  3. Concept Reinforcement: Consult the official NCERT book for Class 12 Accountancy when stuck before re-attempting problems.

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