# CBSE Class 12 Accountancy Sample Paper SA2 2014 (3)

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CBSE Class 12 Accountancy Sample Paper SA2 2014 (3). CBSE issues sample papers every year for students for class 12 board exams. Students should solve the CBSE issued sample papers to understand the pattern of the question paper which will come in class 12 board exams this year. The sample papers have been provided with marking scheme. It’s always recommended to practice as many CBSE sample papers as possible before the board examinations. Sample papers should be always practiced in examination condition at home or school and the student should show the answers to teachers for checking or compare with the answers provided. Students can download the sample papers in pdf format free and score better marks in examinations. Refer to other links too for latest sample papers.

Part A

Accounting for Not-for-Profit Organisations, Partnership Firms and Companies

1. Not-for-profit organisations have some distinguishing features from that of profit organisations. State any one of them.

2. Alka, Barkha and Charu are partners in a firm having no partnership agreement. Alka, Barkha and Charu contributed Rs. 2,00,000, Rs. 3,00,000 and Rs.1,00,000 respectively. Alka and Barkha desire that the profits should be divided in the ratio of capital contribution. Charu does not agree to this. Is Charu correct? Give reasoning.

3. Give the formula for calculating ‘gaining share’ of a partner in a partnership firm.

4. Pawan and Jayshree are partners. Bindu is admitted for 1/4th share. What is the ratio in which Pawan and Jayshree will sacrifice their share in favour of Bindu?

5. What is meant by ‘Convertible debentures’?

6. Show the following information in the Balance Sheet of the Cosmos Club as on 31st March, 2007:

Interest Accrued on Tournament Fund Investment Rs. 6,000.

7. Shubh Limited has the following balances appearing in its Balance Sheet :

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