CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D

Read and download PDF of CBSE Class 12 Accountancy Sample Paper with Marking Scheme 2013 Set D 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 with Marking Scheme 2013 Set D

Accountancy Class 12 Sample Paper

1. What are the circumstances in which the capital balances of the partners fluctuate, when the capitals are fixed? 

2. In the absence of partnership Deed, what is the rule relating to interest on partner’s loan? 

3. What are the rights acquired by a new partner on his admission to a partnership Firm? 

4. Give any one difference between a share and a debenture? 

5. State any two features of a Company 

6. What is meant by allotment of shares ? 

7. P,Q and R are partners with Fixed capital balances of Rs.2,00,000,Rs.1,50,000 and Rs.1,00,000 respectively. According to partnership deed the partners are entitled for the following i) Interest on capital @10% p.a.

ii) P and Q are entitled for a salary of Rs.2,000 each per month.

iii) Profits are to be shared in the ratio of 4:3:2.

iv) Q is entitled to get a guaranteed minimum profit of Rs.12,000 annually.

8. P,Q and R are partners with Fixed capital balances of Rs.2,00,000,Rs.1,50,000 and Rs.1,00,000 respectively. According to partnership deed the partners are entitled for the following
i) Interest on capital @10% p.a.
ii) P and Q are entitled for a salary of Rs.2,000 each per month.
iii) Profits are to be shared in the ratio of 4:3:2.
iv) Q is entitled to get a guaranteed minimum profit of Rs.12,000 annually.
Profits for the year ended 31st Dec. 2007 were Rs.1,20,000 (before interest on capital and salary)
Show profit and loss appropriation account for the year 2007 
 
9. C Ltd. Redeemed 28,000, 14% Debentures of Rs 100 each which were issued at a discount of 10% by converting them into equity shares of Rs. 10 each issued at premium of 20% . Journalise the above transactions in the books of the company, showing the working clearly. 
 
10. Mittal Ltd. Issued 2,000 ; 10% Debentures of Rs 100 each on 1st January 2008. Interest on these debentures is paid yearly on 31st December. Pass necessary entries for interest on debentures for the year 2008. Assuming income tax is deducted @ 10% on amount of interest. 
 
11. A and B were partners in a firm sharing profits and losses in the ratio of 3:2. They admitted C into partnership for 1/5 share in profits of the business. He brought Rs. 1,50,000 as his share of capital and goodwill. Good will of the firm was valued at Rs. 1,50,000. Pass necessary journal entries on admission of C showing your workings clearly.
 
12. A Ltd. Company purchased a Machine costing Rs. 17,00,000 and assumed Creditors of Rs 3,00,000 of Suman Traders for a purchase consideration of Rs.15,00,000. Company paid Rs.3,00,000 immediately by cheque and for the settlement of balance amount, issued equity shares of Rs.100 each at a premium of 20%. Pass the required journal entries in the books of A Ltd.
 
13. Pass journal entries for the following transactions at the time of Dissolution of a partner
a) Realisation expenses of Rs. 5,000 paid by partner Mukesh
b) Creditors of Rs.24,000 settled by giving investment of Rs.16,000 and balance by issue of a Cheque
c) An unrecorded furniture worth Rs. 12,000 took over by a partner Guru
d) A machinery of Rs.25,000 tookover by a partner ,Ganesh at Rs. 23,000 
 
14. W. Ltd issued 2,00,000 equity shares of Rs.10 each at a premium of Rs.20 per share. The Amount was payable Rs.20 on application (including premium of Rs.15) and Rs.10 on application (including premium of Rs.5). Applications were received for 3,00,000 shares and Board of Directors decided to allot the shares on a pro-rata basis to all the applicants, excess application money being adjusted towards amount due on allotment. Pass journal entries.
 
 


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