CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D

Read and download the CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D, 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

1. What are the circumstances in which the capital balances of the partners fluctuate, when the capitals are fixed? 

2. In the absence of partnership Deed, what is the rule relating to interest on partner’s loan? 

3. What are the rights acquired by a new partner on his admission to a partnership Firm? 

4. Give any one difference between a share and a debenture? 

5. State any two features of a Company 

6. What is meant by allotment of shares ? 

7. P,Q and R are partners with Fixed capital balances of Rs.2,00,000,Rs.1,50,000 and Rs.1,00,000 respectively. According to partnership deed the partners are entitled for the following i) Interest on capital @10% p.a.

ii) P and Q are entitled for a salary of Rs.2,000 each per month.

iii) Profits are to be shared in the ratio of 4:3:2.

iv) Q is entitled to get a guaranteed minimum profit of Rs.12,000 annually.

8. P,Q and R are partners with Fixed capital balances of Rs.2,00,000,Rs.1,50,000 and Rs.1,00,000 respectively. According to partnership deed the partners are entitled for the following
i) Interest on capital @10% p.a.
ii) P and Q are entitled for a salary of Rs.2,000 each per month.
iii) Profits are to be shared in the ratio of 4:3:2.
iv) Q is entitled to get a guaranteed minimum profit of Rs.12,000 annually.
Profits for the year ended 31st Dec. 2007 were Rs.1,20,000 (before interest on capital and salary)
Show profit and loss appropriation account for the year 2007 
 
9. C Ltd. Redeemed 28,000, 14% Debentures of Rs 100 each which were issued at a discount of 10% by converting them into equity shares of Rs. 10 each issued at premium of 20% . Journalise the above transactions in the books of the company, showing the working clearly. 
 
10. Mittal Ltd. Issued 2,000 ; 10% Debentures of Rs 100 each on 1st January 2008. Interest on these debentures is paid yearly on 31st December. Pass necessary entries for interest on debentures for the year 2008. Assuming income tax is deducted @ 10% on amount of interest. 
 
11. A and B were partners in a firm sharing profits and losses in the ratio of 3:2. They admitted C into partnership for 1/5 share in profits of the business. He brought Rs. 1,50,000 as his share of capital and goodwill. Good will of the firm was valued at Rs. 1,50,000. Pass necessary journal entries on admission of C showing your workings clearly.
 
12. A Ltd. Company purchased a Machine costing Rs. 17,00,000 and assumed Creditors of Rs 3,00,000 of Suman Traders for a purchase consideration of Rs.15,00,000. Company paid Rs.3,00,000 immediately by cheque and for the settlement of balance amount, issued equity shares of Rs.100 each at a premium of 20%. Pass the required journal entries in the books of A Ltd.
 
13. Pass journal entries for the following transactions at the time of Dissolution of a partner
a) Realisation expenses of Rs. 5,000 paid by partner Mukesh
b) Creditors of Rs.24,000 settled by giving investment of Rs.16,000 and balance by issue of a Cheque
c) An unrecorded furniture worth Rs. 12,000 took over by a partner Guru
d) A machinery of Rs.25,000 tookover by a partner ,Ganesh at Rs. 23,000 
 
14. W. Ltd issued 2,00,000 equity shares of Rs.10 each at a premium of Rs.20 per share. The Amount was payable Rs.20 on application (including premium of Rs.15) and Rs.10 on application (including premium of Rs.5). Applications were received for 3,00,000 shares and Board of Directors decided to allot the shares on a pro-rata basis to all the applicants, excess application money being adjusted towards amount due on allotment. Pass journal entries.
 
 


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How to download CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D in PDF?

Students can easily download the CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D 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 with Marking Scheme 2013 Set D?

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 with Marking Scheme 2013 Set D?

  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 with Marking Scheme 2013 Set D?

You can download the complete PDF for CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D 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 with Marking Scheme 2013 Set D?

Yes, CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D 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 with Marking Scheme 2013 Set D 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 with Marking Scheme 2013 Set D 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 with Marking Scheme 2013 Set D on your mobile device.