Official CBSE Practice Papers for Class 12 Accountancy
Review targeted exam resources with the CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set 06. 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
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PART-A
1. B and M are Partners in a firm. They withdrew Rs. 48,000 and Rs. 36,000 respectively during the year evenly at the middle of every month. According to the Partnership agreement, interest on drawing is to be charged @ 10% p.a. Calculate the interest on drawing of the partners using appropriate formula.
2. State the provision of Section 78 of Companies Act 1956, regarding the uses of Security Premium Amount.
3. How is Share Capital shown in the Company’s Balance Sheet as per Section 211 Schedule VI part I of Company’s Act 1956?
4. Excel Ltd. issued 4,00,000 9% Debentures of Rs. 50 each, payable on application, Pass journal entries at the time of following situations.
(i) Issued at par redeemable at 10% Premium
(ii) Issued at 5% discount, redeemable at 10% premium
5. What is Partnership? List any three main characteristics of Partnership.
6. What is meant by debentures? Name any four types of debentures.
7. What is meant by revaluation of assets and reassessment of liabilities on the reconstitution of the firm? What purpose does it serve at the time of reconstitution of partnership?
8. A, B and C started business on April 1, 2002 with capitals of Rs. 1,00,000, Rs. 80,000 and Rs. 60,000 respectively sharing profits (losses) in the ratio of 4:3:3. For the year ending March 31, 2003, the firm suffered a loss of Rs. 50,000. Each of the partners withdrew Rs. 10,000 during the year. On March 31, 2003 the firm was dissolved, the creditors of the firm stood at Rs. 24,000 on that date and cash in hand was Rs. 4000. The assets realised Rs. 3,00,000 and Creditors were paid Rs. 23,500 in full settlement of their claim. Prepare Realisation Account and show your workings clearly.
9. Bharat Ltd. was formed on 1.4.2003 with an authorised capital of Rs. 40,00,000 divided into Equity shares of Rs. 10 each.
1. The company issued 5,000 shares to its Promoters as the remuneration of the services rendered by them at par.
2. Company also issued shares at 10% Premium to Mr. Manoj for the Purchase of Assets of Rs. 5,50,000 from him. Pass the Journal entries for purchase of Assets and Shares issued to Promotors and Mr. Manoj. 10 Hari Om Ltd. issued 1,50,000 12% debetures of Rs. 100 each at a premium of 10% payable as Rs. 40 on application and balance on allotment. Debentures are redeemable at Par after 3 years. All the money due on allotment was called up and received. Record necessary entries at the time of issue of debentures when premium is included in application money.
Please refer to attached file for CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set F
Free study material for Accountancy
CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set 06 & Sample Question Papers for Class 12 Accountancy
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- Original Practice Material: Access unique questions for Accountancy designed to challenge your understanding.
- Self-Assessment: Evaluate scores per set to pinpoint weak zones in Class 12 Accountancy.
- Exam Completion Skills: Routine problem sets train you to manage test duration efficiently without stress.
Post-Practice Strategy for Class 12 Accountancy
- Review Solutions: Evaluate your completed papers using expert-verified guidance inside our solution sets.
- Target Weaknesses: Class 12 students should analyze missed questions to rectify conceptual misunderstandings.
- Deep Revision: Re-read sections in the NCERT book for Class 12 Accountancy to clear doubts before solving items again.
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