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

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

Accounting for Not for Profit Organizations, Partnership Firms and Companies


1. Name the account which shows the classified summary of transactions of a Cash Book in a not-for-profit organisation. 

2. List two items that may appear on the Credit side of a partner’s fixed capital account.

3. Give two circumstances in which sacrificing ratio may be applied. 

4. Name any two factors affecting goodwill of a partnership firm. 

5. What is the nature of Interest on Debentures? 

6. On the basis of following information, calculate the amount of stationery to be shown in Income and Expenditure Account for the year ended 31st March, 2007. 
                                                                            Rs.
Stock of stationery on 1.4.2006                            50,000
Stock of stationery on 31.3.2007                          40,000
Amount paid for stationery during the year          2,00,000
Creditors for stationery on 1.4.2006                      20,000
Creditors for stationery on 31.3.2007                    10,000
 
7. State the exceptions to the creation of Debenture Redemption Reserve as per SEBI Guidelines. 
 
8. Akash Ltd. issued 1,00,000 shares of Rs. 10 each, payable as follows :
Rs. 2 on application payable on 1st March, 2006; Rs. 3 on allotment payable on 1st May, 2006; Rs. 2 on first call payable on 1st August, 2006 and Rs. 3 on second and final call payable on 1st December, 2006. All these shares were subscribed for and amounts duly received. Akriti, who had 8,000 shares, paid the amount of both the calls alongwith allotment.

Suniti, who had 4,000 shares, paid the amount of second and final call with the first call.Calculate the amount of interest on calls-in-advance payable to Akriti and Suniti.The Company adopts Table A. 

9. X, Y and Z are partners sharing profits and losses in the ratio of 3:2:1. After the final accounts have been prepared, it was discovered that interest on drawings @ 5% p.a. had not been taken into consideration. The drawings of the Partners were : X Rs. 15,000; Y Rs. 12,600; Z Rs. 12,000.Give the necessary adjusting journal entry. 
 
10. P, Q and R are partners sharing profits and losses in the ratio of 5:3:2. From 1st January, 2006, they decide to share profits and losses in equal proportion. The partnership deed provides that in the event of any change in profit sharing ratio, the goodwill should be valued at three years’ purchase of the average of five years’ profits. The profits and losses of the preceding five years are:
Profits : 2001 - Rs. 60,000 2002 Rs. 1,50,000 2003 - Rs. 1,70,000 2004 - Rs. 1,90,000.
Loss : 2005 - Rs. 70,000.
Give the necessary journal entry to record the above change. 
 
11. A company took a loan of Rs. 5,00,000 from State Bank of India and issued 10% debentures of Rs. 8,00,000 of Rs. 100 each as a collateral security. Explain how will you deal with issue of debentures in the books of company. 
 
12. (a) Alpha Ltd. has 5,000 8% Debentures of Rs. 100 each due for redemption on March 31, 2007. Assume that Debenture Redemption Reserve has a balance of Rs. 1,90,000 on that date. Record the necessary entries at the time of redemption of debentures.
(b) What journal entries should be made for the issue of debentures in the following cases:
(i) X Limited issued 30,000 12% Debentures of Rs. 100 each at par, redeemable at a premium of 5%.
(ii) Y Limited issued 50,000 12% Debentures of Rs 100 each at a premium of 5%, redeemable at par.


Please click the link below to download full pdf file for CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set E

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

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

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 E?

  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 E?

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

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