CBSE Class 12 Accountancy Sample Paper 2014 Set G

Read and download PDF of CBSE Class 12 Accountancy Sample Paper 2014 Set G 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 2014 Set G

Accountancy Class 12 Sample Paper

Part–A

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


1. Give three essential features of a Receipts and Payment Account. 

2. List the items that appearance the debit side of a partner's Fixed Capital Account. 

3. What entry will be passed when the new partner brings in goodwill in cash ? 

4. Name two methods of calculating goodwill. 

5. Name the head under which the Debenture Redemption Reserve Account will appear in the Balance Sheet. 

6. How will you deal with the following items while preparing the Income and Expenditure Account of a club for the year ended 31st March, 2007 ? 

                                     April 1, 2006          March 31, 2007
Outstanding Locker Rent       230                     315
Advance Locker Rent            150                     200
Locker Rent received during the year 2006-07—Rs. 2,600.
 
7. Moon Ltd. issued 2,00,000, 8% Debentures of Rs. 10 each at a premium of 8% on 30.6.2004 redeemable, on 30th December, 2005. How much amount of Debenture Redemption Reserve is to be created before redemption of debentures ? 
 
8. Explain the provisions of Sec 79 of the Companies Act regarding issue of shares at discount.
 
9. Ram, Shyam, Mohan were partners in a firm sharing profits and losses in the ratio of 2 : 1 : 2. Their capitals were fixed at Rs. 3,00,000, Rs. 1,00,000, Rs. 2,00,000. For the year 2005, interest on capital was credited to them @ 9% instead of 10% p.a. The profits for the year before charging interest was Rs. 2,50,000. Show your notes and pass the necessary adjusting entry. 
 
10. The average net profit expected in the future by XYZ are Rs. 18,000 per year. The average capital employed in the business by the firm in Rs. 1,00,000. The rate of interest expected from capital invested in this class of business is 10%. The remuneration of the partner is estimated to be Rs. 3,000 p.a. Find out the value of goodwill on the basis of two year's purchase of super profits. 
 
11. Alok Ltd. forfeited 300 shares of Rs. 10 each fully called up held by Ram for non-payment of Allotment money of Rs. 3 per share and Final Call money of Rs. 4 per share. Out of these shares 250 were received to Shyam for a total payment of Rs. 2,000. Give journal entries for forfeiture and reissue. 
 
12. On 1.1.2005, the following : balances appear in the books of Goga Ltd :
8% Debentures                                        Rs. 4,00,000
Debenture Redemption Fund                      Rs. 3,20,000
Debenture Redemption Fund Investment     Rs. 3,20,000
Investments consisted of 4% government securities of the face value of Rs. 3,60,000.
The annual instalment added to the fund is Rs. 65,600. On 31.12.2005, the bank balance was Rs. 1,04,000 (after receipt of interest). Investment realised 92% and the Debentures were redeemed. Write 8% Debentures Account, Debenture Redemption Fund, Bank and Debenture Redemption Investment Account.

 

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Sample Paper Accountancy Class 12

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Class 12 Accountancy Sample Paper

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