CBSE Class 12 Accountancy Sample Paper 2014 Set I

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

Accountancy Class 12 Sample Paper

 

PART A

(Accounting for Partnership Firms and Companies)

1.In the absence of a Partnership Deed how interest on capital is allowed to partners? 

2. List out any two factors affecting goodwill 

3. What journal entry will you pass when a partner agrees to pay the realization expenses on behalf of the firm ? 

4. A and B share profits and losses in the ratio of 4:3. They admit C with 3/7th share, which he gets 2/7th from A and 1/7th from B. What is the new ratio ? 

5. What is Calls-in-arrears ? 

6. What is meant by ‘Under subscription of shares’? 

7.Give the meaning of ‘Irredeemable debenture’. 

8. A firm earns Rs.60,000 as its annual profits, the normal profits being 10%. The assets of the firm amount to Rs.7,20,000 (excluding goodwill) and Liabilities to Rs.2,40,000. Find out the value of goodwill by Capitalisation Method. 

9. Show by means of journal entry, how you would record the following issue.

B Ltd issues 30,000; 10% Debentures of Rs.100 each at a discount of 5% to be repaid at par at the end of 5years. 

10. X Ltd took over assets of Rs.7,00,000 and liabilities of Rs.60,000 of W Ltd for the purchase consideration of Rs.6,60,000. X Ltd paid the purchase consideration by issuing debentures of Rs.100 each at 10% premium. Give journal entries in the books of X Ltd. 

11.Pass journal entries for the following transactions on the Dissolution of the firm of T and P after the various assets (other than Cash) and outside liabilities have been transferred to Realisation a/c:

(a) Bank loan Rs.34,000 was paid.

(b) Furniture worth Rs.70,000 was taken over by partner T at Rs.43,000.

(c) Partner P agreed to pay a creditor Rs.7,500

(d) Partner’s loan was paid off Rs.10,000 

12.A and B are partners in a firm sharing profits and losses in the ratio of 3:2. They admit C into partnership for 1/5th share. C brings in Rs.30,000 as capital and Rs.10,000 as goodwill. At the time of admission of C, goodwill appears in the Balance sheet of A and B at Rs.3,000. The new ratio of the partners will be 5:3:2. Pass necessary entries.

 

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Sample Paper Accountancy Class 12

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Class 12 Accountancy Sample Paper

The latest Sample Paper CBSE Class 12 Accountancy Sample Paper 2014 Set I covers all the topics which have been suggested by CBSE in their Class 12 Accountancy syllabus for the current year. By doing CBSE Class 12 Accountancy Sample Paper 2014 Set I you will understand the regular questions and MCQ questions for Class 12 Accountancy which are always asked and learn them so that you can get full marks in those questions.

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