CBSE Class 12 Accountancy Sample Paper SA2 2015 (2)

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CBSE Class 12 Accountancy Sample Paper SA2 2015 (2). 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 PARTNERSHIP FIRMS AND COMPANIES

1. LIst any two items which may appear on the credit side of a Partner's Current Account.

2. Vinod, Gaurav and Mona were partners in a firm sharing profits and losses in the ratio 5:3:2. At the time of admission of a partner, the goodwill of the firm was valued at RS. 1,50,000. The accountant of the firm passed the entry in the books of accounts and thereafter showed goodwill at RS. 1,50,000 as an asset in the Balance Sheet. Was he correct in doing so? Why?

3. Vinod, Shyam and Mohan are partners. The firm had given a loan of RS.20,000 to Shyam. They decided to dissolve the firm. In the event of dissolution, the loan will be settled by:

(a) Transferring it to debit side of Realization account.

(b) Transferring it to credit side of Realization account.

(c) Transferring it to debit side of Shyam’s capital account.

(d) Shyam paying Vinod and Mohan privately.

4. Differentiate between ‘Capital Reserve’ and ‘Reserve Capital’. 

5. State any three purposes for which securities premium can be utilized. (3)

Please click the link below to download full pdf file for CBSE Class 12 Accountancy Sample Paper SA2 2015 (2).

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