Rajasthan Board Class 12 Question Paper 2025 Accountancy

RAJASTHAN BOARD

QUESTION
PAPER
2025

ANNUAL EXAMINATION

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Zm_m§ H $ Roll No.

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Sl.No. :

No. of Questions – 20
No. of Printed Pages – 19
SS–30–Accountancy

Cƒ _mÜ`{_H$ narjm, 2025
SENIOR SECONDARY EXAMINATION, 2025
boImemó

TEAR HERE TO OPEN THE QUESTION PAPER
ACCOUNTANCY
g_` : 3 KÊQ>o 15 {_{ZQ>

àíZ nÌ H$mo ImobZo Ho$ {bE `hm± \$m‹S>|
nyUmªH$ : 80

narjm{W©`m| Ho$ {bE gm_mÝ` {ZX}e …
GENERAL INSTRUCTIONS TO THE EXAMINEES :

1) narjmWu gd©àW_ AnZo àíZ nÌ na Zm_m§H$ A{Zdm`©V… {bI|&
Candidate must write first his / her Roll No. on the question paper
compulsorily.

2) g^r àíZ H$aZo A{Zdm`© h¢&
All the questions are compulsory.

3)
`hm± go H$m{Q>E

àË`oH$ àíZ H$m CÎma Xr JB© CÎma-nwpñVH$m _| hr {bI|&
Write the answer to each question in the given answer-book only.

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4) {OZ àíZmo§ _| AmÝV[aH$ IÊS> h¡§, CZ g^r Ho$ CÎma EH$ gmW hr {bI|&
For questions having more than one part, the answers to those parts are to
be written together in continuity.

5) àíZ nÌ Ho$ {hÝXr d A§J«oOr ê$nmÝVaU _o| {H$gr àH$ma H$s Ìw{Q> / AÝVa / {damoYm^mg hmoZo na {hÝXr ^mfm
Ho$ àíZ H$mo hr ghr _mZ|&
If there is any error / difference / contradiction in the Hindi & English
versions of the question paper, the question of the Hindi version should be
treated valid.

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IÊS> - A
SECTION - A

1) ~hþ{dH$ënr àíZ : (i go xviii)
{ZåZ àíZm| Ho$ CÎma H$m ghr {dH$ën M¶Z H$a CÎma-nwpñVH$m ‘| {b{IE&
Multiple Choice Questions : (i to xviii)
Answer the following questions by selecting the correct option and write them in
the answer sheet.

i) gmPoXmar {dboI Ho$ A^md ‘| gmPoXmam| Ho$ ~rM ‘| bm^-hm{Z H$m {d^mOZ {H$¶m OmVm h¢ - [1]
A) ny±Or AZwnmV ‘| ~) g‘mZ AZwnmV ‘|
g) Ag‘mZ AZwnmV ‘| X) (~) d (g) XmoZm|
In the absence of partnership deed the profit and loss is divided amongst the
partners in -
A) Capital Ratio B) Equal Ratio
C) Unequal Ratio D) Both (B) and (C)
ii) gmPoXmar g§boI gmPoXmam| Ho$ ‘ܶ ............. g‘Pm¡Vm H$hbmVm h¡ - [1]
A) {b{IV ~) ‘m¡{IH$
g) J{^©V X) BZ‘| go H$moB© Zht
Partnership deed is the agreement between the partners in -
A) Written B) Oral
C) Implied D) None of these
iii) ˶mJ AZwnmV H$~ kmV {H$¶m OmVm h¢? [1]
A) gmPoXma Ho$ àdoe na ~) gmPoXma H$s {Zd¥{V na
g) gmPoXma H$s ‘¥Ë¶w na X) Cnamo³V g^r
When sacrifice ratio is calculated?
A) Admission of a partner B) Retirement of a partner
C) Death of a partner D) All of the above

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iv) {H$gr Z¶o gmPoXma Ho$ àdoe na gån{V¶m| d Xm{¶Ëdm| Ho$ ‘yë¶ ‘| hþB© d¥{Õ/H$‘r H$mo {XIm¶m OmEJm -[1]
A) bm^-hm{Z {Z¶moOZ ImVo ‘| ~) bm^-hm{Z ImVo ‘|
g) nwZ‘y©ë¶m§H$Z ImVo ‘| X) dgybr ImVo ‘|
At the time of admission of a new partner increase/decrease in the value of
assets and liabilities will be written in the -
A) Profit & Loss Appropriation A/c B) Profit & Loss A/c
C) Revaluation A/c D) Realisation A/c
v) Z¶o gmPoXma Ûmam »¶m{V H$s am{e ZH$X bmZo H$s à{d{îQ> h¢ - [1]
A) amoH$‹S> ImVm Zm‘ ~) »¶m{V ImVm Zm‘
»¶m{V ImVo go amoH$‹S> ImVo go
g) amoH$‹S> ImVm Zm‘ X) ZE gmPoXma H$m ny±Or ImVm Zm‘
ZE gmPoXma Ho$ n±yOr ImVo go »¶m{V ImVo go
Entry for amount to goodwill bring in cash by a new partner is -
A) Cash A/c Dr. B) Goodwill A/c Dr.
To Goodwill A/c To Cash A/c
C) Cash A/c Dr. D) New Partners Capital A/c Dr.
To New Partners Capital A/c To Goodwill A/c
vi) A, ~ VWm g bm^m| H$mo 2 : 2 : 1 ‘| ~m±Q>Vo hþE gmPoXma h¢& A godm{Zd¥V hmoVm h¡ VWm CgH$m {hñgm ~ VWm
g Ûmam 3 : 2 Ho$ AZwnmV ‘| bo {b¶m OmVm h¡& Z¶m AZwnmV kmV H$s{OE& [1]
A) 16 : 9 ~) 9 : 6
g) 4 : 3 X) 1 : 1
A, B and C are partners sharing profits in the ratio of 2 : 2 : 1. A retires and his
share is taken by B and C in the ratio of 3 : 2. Find out new ratio -
A) 16 : 9 B) 9 : 6
C) 4 : 3 D) 1 : 1
vii) {H$gr gmPoXma Ho$ AdH$me J«hU na ’$‘© Ho$ {MQ²>R>o ‘| CnbãY A{dV[aV bm^m| H$m {dVaU gmPoXmam| ‘|
{H$g AZwnmV ‘| {H$¶m Om¶oJm? [1]
A) Z¶o AZwnmV ‘| ~) g‘mZ AZwnmV ‘|
g) ’$m¶Xo Ho$ AZwnmV ‘| X) nwamZo AZwnmV ‘|
On retirement of a partner the undistributed profits available in the balance
sheet of firm is distributed among the partners in the ratio of -
A) In new ratio B) In equal ratio
C) In Gaining ratio D) In old ratio

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viii) {dY‘mZ gmPoXmam| Ho$ Ûmam godm{Zd¥V/‘¥V gmPoXma Ho$ ^mJ H$m A{YJ«hU H$aZo na {H$gr ^r gyMZm Ho$
A^md ‘| ¶h ‘mZm OmEJm {H$ CÝhm|Zo AnZm ^mJ A{YJ«{hV {H$¶m h¡ - [1]
A) nwamZo bm^ {d^mOZ AZwnmV ‘| ~) ZE bm^ {d^mOZ AZwnmV ‘|
g) g‘mZ AZwnmV ‘| X) Cnamo³V ‘| go H$moB© Zht
In the absence of any information regarding the acquisition of share in profit
of the retiring/deceased partner by the remaining partners, it is assumed that
they will acquire his/her share -
A) Old profit sharing ratio B) New profit sharing ratio
C) Equal Ratio D) None of these
ix) {ZåZ{b{IV ‘| go ’$‘© Ho$ {dKQ>Z H$m àH$ma h¢ - [1]
A) g‘Pm¡Vo Ûmam {dKQ>Z ~) A{Zdm¶© {dKQ>Z
g) ݶm¶mb¶ Ûmam {dKQ>Z X) Cnamo³V g^r
Which of the following is type of dissolution of a firm?
A) Dissolution by agreement B) Compulsory dissolution
C) Dissolution by the Court D) All of the above
x) ’$‘© Ho$ {dKQ>Z na {H$gr gmPoXma Ûmam gån{V boZo na gmPoXma Ho$ ImVo H$mo {H$¶m Om¶oJm - > [1]
A) Zm‘ ~) O‘m
g) (A) d (~) XmoZm| X) Cnamo³V ‘o§ go H$moB© Zht
If a partner took asset on the dissolution of a firm, partner's capital account
will be -
A) Debit B) Credit
C) (A) and (B) both D) None of these
xi) H$ånZr Ho$ ñdm‘r H$m¡Z-go A§eYmar H$hbmVo h¢? [1]
A) g‘Vm A§eYmar ~) nydm©{YH$ma A§eYmar
g) G$UnÌYmar X) Cnamo³V ‘o§ go H$moB© Zht
Which shareholders are called owner of the company?
A) Equity shareholder B) Preference shareholder
C) Debenture holder D) None of these

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xii) E³g {b{‘Q>oS> Ûmam {dH«o$Vm go ` 6,00,000 ‘| ‘erZ H«$¶ H$a BgHo$ nwU© ^wJVmZ hoVw {dH«o$Vm H$mo
` 100 dmbo g‘Vm A§e 20% àr{‘¶‘ na Omar {H$¶o, {ZJ©{‘V A§em| H$s g§»¶m hmoJr - [1]
A) 6,000 ~) 4,000
g) 7,500 X) 5,000
X Limited purchased a machine of worth ` 6,00,000 from a vendor for it's full
payment it issued equity share of ` 100 each at 20% premium, what will be
Numbers of issued share?
A) 6,000 B) 4,000
C) 7,500 D) 5,000
xiii) A{J«‘ ‘m±J am{e àmßV H$aZo na H$m¡Zgm ImVm Zm‘ {H$¶m Om¶oJm? [1]
A) ~H$m¶m ‘m±J ImVm ~) ~¢H$ ImVm
g) A§eYmar H$m ImVm X) A{J«‘ ‘m±J ImVm
Which account is to be debited on receive of calls in advance?
A) Calls in Arrear A/c B) Bank A/c
C) Shareholder A/c D) Calls in Advance A/c
{ZåZ H$mo n{‹T>E Am¡a ZrMo {XE J¶o àíZm| (àíZ g§»¶m xiv go xvii) Ho$ CÎma Xr{OE :-
{demb {b{‘Q>oS> Zo ` 100 dmbo 2,000, 9% G$UnÌ 10% àr{‘¶‘ na Omar H$aZo Ho$ {bE AmdoXZ nÌ
Am‘§{ÌV {H$E& Hw$b AmdoXZ am{e ` 50 à{V G$UnÌ H$s Xa go (àr{‘¶‘ g{hV) ` 1,50,000 àmßV hþB©&
Read the following and give answer the following questions (Question number xiv
to xvii) :-
Vishal Limited had invited application for 2,000, 9% debenture of ` 100 each at a
premium of 10%. Total application money received at ` 50 per debenture (including
premium) is ` 1,50,000.
xiv) A{^XmZ H$m àH$ma h¢ - [1]
A) A{Y-A{^XmZ ~) ݶyZV‘-A{^XmZ
g) ݶyZ-A{^XmZ X) g‘-A{^XmZ
Type of subscription is -
A) Over-Subscription B) Minimun Subscription
C) Under Subscription D) Equal-Subscription

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xv) A{^XmZ Ho$ {bE {H$VZr g§»¶m ‘| AmdoXZ nÌ àmßV hþE? [1]
A) 1,000 G$UnÌ ~) 2,000 G$UnÌ
g) 3,000 G$UnÌ X) 4,000 G$UnÌ
How many numbers of applications were received for subscription?
A) 1,000 Debentures B) 2,000 Debentures
C) 3,000 Debentures D) 4,000 Debentures
xvi) AmdoXZ na àmßV Hw$b àr{‘¶‘ H$s am{e hmoJr - [1]
A) ` 25,000 ~) ` 50,000
g) ` 30,000 X) ` 1,50,000
The total amount of premium received on application is -
A) ` 25,000 B) ` 50,000
C) ` 30,000 D) ` 1,50,000
xvii) 9% G$UnÌ ImVo H$mo AmdoXZ na {H$VZr am{e go O‘m {H$¶m Om¶oJm? [1]
A) ` 1,50,000 ~) ` 1,00,000
g) ` 1,20,000 X) ` 80,000
How much amount will be credited in 9% debentures account on application?
A) ` 1,50,000 B) ` 1,00,000
C) ` 1,20,000 D) ` 80,000
xviii) {Zdoe {H«$¶mAm| go amoH$‹S> AÝVdm©h go g§~§{YV ‘X h¢ - [1]
A) ‘mb H$s ZH$X {~H«$s ~) ñWm¶r gån{V H$s ZH$X {~H«$s
g) A§em| H$m {ZJ©‘Z X) Cnamo³V ‘| go H$moB© Zht
Item which is related to cash inflow from investing activity is -
A) Cash sale of goods B) Cash sale of fixed asset
C) Issue of shares D) None of these

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2) [a³V ñWmZm| H$s ny{V© H$s{OE : (i go vi)

Fill in the blanks : (i to vi)

i) gmPoXmar ì¶dgm¶ ‘| gmPoXmam| H$s ݶyZV‘ gXñ¶ g§»¶m ................ hmoVr h¢& (EH$/Xmo) [1]

The minimum number of partners are ________ in partnership business.
(One/Two)

ii) nwZ‘w©ë¶m§H$Z ImVo go bm^ hmoZo na gmPoXmam| Ho$ ny±Or ImVm| ‘| ................ {H$¶m OmVm h¡& (Zm‘/O‘m)
[1]

Profit on revaluation account is to be __________ in partners capital account.
(Debited/Credited)

iii) gmPoXma H$s ‘¥Ë¶w Ho$ ~mX CgH$mo Xo¶ a¸$‘ CgHo$ ................. àmßV H$s OmVr h¢& (nwÌ Ûmam/
CÎmam{YH$mar Ûmam) [1]

After the death of a partner amount payable to him is received by ________.
(his son/his executor)

iv) ’$‘© Ho$ {dKQ>Z na bm^-hm{Z ImVo Ho$ Zm‘ eof H$mo .................... hñVmÝV[aV {H$¶m OmVm h¢&
(dgybr ImVo ‘|/gmPoXmam| Ho$ ny±Or ImVo ‘|) [1]

At the dissolution of a partnership firm, debit balance of profit and loss account
will be transferred to __________. (Realisation A/c/Partners Capital A/c)

v) H$ånZr Ho$ nmf©X gr‘m{Z¶‘ ‘| {b{IV A{YH$V‘ ny±Or .................... H$hbmVr h¢& (A{YH¥$V ny±Or/
{ZJ©{‘V ny±Or) [1]

The maximum capital written in memorandum of association of a company is
called _________. (Authorised Capital/Issued Capital)

vi) A‘moMZr¶ G$UnÌm| H$mo ............... G$UnÌ Ho$ Zm‘ go ^r OmZm OmVm h¢& (Mmby/ñWm¶r) [1]

Irredeemable debentures are known as ______ debentures. (Current/Perpectual)

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3) A{VbKwÎmamË_H$ àíZ : (i go xii)
Very short answer type questions : (i to xii)

i) gmPoXmar g§boI {H$VZo àH$ma Ho$ hmoVo h¡, CZHo$ Zm‘ {b{IE& [1]

How many types of partnership deeds are their, write names.

ii) Z¶m bm^ {d^mOZ AZwnmV kmV H$aZo H$m gyÌ {b{IE& [1]

Write formula for finding out new profit sharing ratio.

iii) EH$ ’$‘© ‘| E³g d dmB© 3 : 2 Ho$ AZwnmV ‘| bm^ {d^mOZ H$aVo hþE gmPoXma h¡& OoS> bm^m| ‘| ¼ {hñgo
Ho$ {bE àdoe H$aVm h¡ OoS> AnZm {hñgm E³g d dmB© go g‘mZ AZwnmV ‘| àmßV H$aVm h¡& Z¶m AZwnmV
kmV H$s{OE& [1]

X and Y are partners in a firm sharing profit in the ratio of 3 : 2. Z is admitted
for ¼th share Z took his share from X and Y in equal ratio. Find out new ratio.

iv) EH$ ’$‘© H$m A{Ybm^ ` 2,500 h¡ VWm gm‘mݶ à˶m¶ H$s Xa 10% h¡ Vmo A{Ybm^m| Ho$ ny±OrH$aU
{d{Y go »¶m{V H$m ‘yë¶ kmV H$s{OE& [1]

Super profit of a firm is ` 2,500 and normal rate of return is 10% then find out
the value of goodwill by capitalisation of super profit method.

2 2 1
v) A, ~ d g EH$ ’$‘© ‘| : : Ho$ AZwnmV ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡& ~ ’$‘© go AdH$me J«hU
5 5 5
H$aVm h¡, Z¶o AZwnmV H$s JUZm H$s{OE& [1]

2 2 1
A, B and C are partners in a firm sharing profit in the ratio of : : .
5 5 5
B retires from the firm. Calculate new profit ratio.

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vi) EH$ ’$‘© Ho$ g‘mnZ na J¡a A{^{b{IV gån{V Ho$ {dH«$¶ H$s à{d{îQ> Xr{OE& [1]

Give journal entry for sale of not recorded asset on dissolution of a firm.

vii) ~H$m¶m ‘m±J hoVw à{d{îQ> {b{IE& [1]

Write entry for calls in Arrear.

viii) G$UnÌ go ³¶m VmËn¶© h¢? [1]

What do you mean by debenture?

ix) {H$Ýht Xmo Mmby Xm{¶Ëdm| Ho$ Zm‘ {b{IE& [1]

Write names of any two current liabilities.

x) {ZåZ{b{IV gyMZm go Mmby gån{V¶m| H$m ‘yë¶ kmV H$s{OE - [1]

Mmby AZwnmV 2 : 1, Mmby Xm{¶Ëd ` 5,00,000

Find the value of current Assets from the following information -

Current Ratio 2 : 1, Current Liability ` 5,00,000

xi) {d{Z¶moJ {H«$¶mH$bmnm| go amoH$‹S> AÝVdm©h H$s H$moB© Xmo ‘X| {b{IE& [1]

Write any two items of cash inflow from investing activities.

xii) boIm ‘mZH$ - 3 {H$ggo g§~§{YV h¢? [1]

What does Accounting standard - 3 related to?

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IÊS - ~
SECTION - B

bKwÎmamË_H$ àíZ : (eãX gr‘m 50 eãX)
Short answer type questions : (Word Limit 50 Words)

4) EH$ ’$‘© ‘| ho‘m d ‘rZm gmPoXma h¡& ho‘m à˶oH$ ‘mh H$s àW‘ {V{W H$mo ` 2,000 VWm ‘rZm à˶oH$ ‘mh H$s
A§{V‘ {V{W H$mo ` 4,000 df© n¶©ÝV AmhaU H$aVr h¢& AmhaU na 12% dm{f©H$ Xa go ã¶mO bJm¶m OmVm h¢&
AmhaU na ã¶mO H$s JUZm H$s{OE& [2]

Hema and Meena are partners in a firm. Hema withdrew ` 2,000 at the beginning of
each month whereas, Meena withdrew ` 4,000 at the end of each month during the
whole year. Interest on drawing is charged @12% per annum. Calculate interest on
drawing.

5) EH$ ’$‘© H$s ny±Or ` 4,00,000 h¡ d Am¡gV bm^ ` 60,000 VWm gm‘mݶ à˶m¶ Xa 10% h¡& »¶m{V H$m
‘yë¶ A{Ybm^m| Ho$ VrZ dfm} Ho$ H«$¶ Ho$ AmYma na kmV H$s{O¶o& [2]

Capital of the firm is ` 4,00,000 and average profit of the firm is ` 60,000 and
Normal rate of return is 10%. Goodwill is to be valued at three years purchase of
super profits. Calculate the value of the Goodwill.

6) A, ~ d g bm^m| H$m {d^mOZ 3 : 2 : 1 Ho$ AZwnmV ‘| H$aVo hþE gmPoXma h¡& »¶m{V H$mo nwñVH$m| ‘| ` 30,000
Ho$ ‘yë¶ na Xem©¶m J¶m h¡& ~ godm{Zd¥V hmoVm h¡ VWm ~ Ho$ godm{Zd¥{V Ho$ g‘¶ »¶m{V H$m ‘yë¶m§H$Z ` 42,000
na {H$¶m J¶m& ’$‘© H$s nwñVH$m| ‘| Amdí¶H$ à{d{îQ>¶m± Xr{OE& [2]

A, B and C are partners sharing profits in the ratio of 3 : 2 : 1. Goodwill is
appearing in the books at a value of ` 30,000. B retires and at the time of B's
retirement, goodwill is valued at ` 42,000. Give necessary entries in the books of
the firm.

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7) {ZåZ gyMZmAm| Ho$ AmYma na EH$ gmPoXma H$mo ^wJVmZ H$s OmZo dmbr am{e H$s JUZm H$s{OE Ed§ BgH$s
Amdí¶H$ OZ©b à{d{îQ> H$s{OE& CgHo$ ny±Or ImVo H$m Zm‘ eof ` 25,000, dgybr ImVo ‘| bm^ H$m {hñgm
` 60,000, CgZo ’$‘© H$s gån{V ` 13,000 ‘| IarXr& [2]

On the basis of the following information calculate the amount to be paid to a
partner and pass necessary journal entries of it. Debit balance of his capital account
is ` 25,000, his share of profit on realisation is ` 60,000, asset of the firm taken
over by him for ` 13,000.

8) Agr{‘V H$ånZr go ³¶m Ame¶ h¡? [2]

What is meant by Unlimited Company?

9) Mm¡hmZ {b{‘Q>oS> ` 50,00,000 H$s ny±Or go n§OrH¥$V h¡ Omo ` 100 dmbo g‘Vm A§em| ‘| {d^m{OV h¡& H$ånZr
` 100 dmbo 30,000 g‘Vm A§e A{^XmZ Ho$ {bE Am‘§{ÌV H$aVr h¡& g^r A§e H«$¶ H$aZo Ho$ {bE AmdoXZ
nÌ àmßV hþE VWm g‘ñV ‘m±J am{e¶m± ¶Wm g‘¶ àmßV hþB©& H$ånZr Ho$ VwbZ nÌ ‘| ny±Or H$mo Xem©BE& [2]

Chouhan Limited registered with ` 50,00,000 capital it's divided in equity share of
` 100 each. Company had invited for 30,000 equity shares of subscription
@ ` 100 each. Applications received for subscription of all shares and all call
money received on due date. Show capital in balance sheet of the company.

10) ¶{X ` 2,50,000 Ho$ 8% G$UnÌm| H$mo ` 12,500 ~Å>o na {ZJ©{‘V {H$¶m J¶m hmo Vmo G$UnÌm| Ho$ {ZJ©‘Z H$s
à{d{îQ> Xr{OE Ed§ ~Å>o H$s Xa kmV H$s{OE& [2]

If 8% debentures of worth ` 2,50,000 issued at a discount of ` 12,500. Give
journal entry for issue of debentures and find out the rate of discount.

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11) ‘hmXod {b. Zo à{V G$UnÌ ` 100 na 3,000, 9% G$UnÌm| H$mo 10% àr{‘¶‘ na {ZJ©{‘V {H$¶m Omo
{ZåZmZwgma Xo¶ h¡ - [2]
AmdoXZ na ` 50
Am~§Q>Z na ` 60 (àr{‘¶‘ g{hV)
g^r G$UnÌ A{^XÎm hþE Am¡a gånyU© am{e ¶Wmg‘¶ àmßV hþB©& H$ånZr H$s nwñVH$m| ‘| Amdí¶H$ à{d{îQ>¶m±
Xr{OE&
Mahadev Ltd. issued 3,000, 9% debentures of ` 100 each at 10% Premium.
Debenture payable are as follows :-
On application ` 50
On allotment ` 60 (including premium)
The debentures were fully subscribed and all money was duly received. Give
necessary entries in the books of the company.

12) {ZåZ{b{IV gyMZm go ì¶mnm[aH$ àm߶ AmdV© AZwnmV H$m n[aH$bZ H$s{OE :- [2]
àMmbZ go Hw$b AmJ‘ ` 2,00,000
àMmbZ go ZH$X AmJ‘ = àMmbZ go Hw$b AmJ‘ H$m 20%
1.04.2023 H$mo ì¶mnm[aH$ àm߶ ` 20,000
31.03.2024 H$mo ì¶mnm[aH$ àm߶ ` 60,000
Calculate the Trade receivables turnover ratio from the following information :-
Total Revenue from operations ` 2,00,000
Cash Revenue from operation = 20% of total Revenue from operations
Trade receivables as at 1.04.2023 ` 20,000
Trade receivables as at 31.03.2024 ` 60,000

13) {ZåZ{b{IV gyMZmAm| go H$a Am¶moOZ ImVm ~ZmH$a H$a ^wJVmZ H$s amer kmV H$a| :- [2]
H$a Am¶moOZ H$m àmapå^H$ eof ` 30,000 VWm ApÝV‘ eof ` 10,000 df© Ho$ Xm¡amZ ` 40,000 H$m H$a Ho$
{b¶o àmdYmZ {H$¶m&
Find the amount of tax paid by preparing provision for Tax Account from the
following information -
Opening balance of provision for tax ` 30,000 and closing balance ` 10,000,
during the year provision made for tax ` 40,000.

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IÊS> - g
SECTION - C

XrK©CÎmamË‘H$ àíZ : (CÎma eãX gr‘m bJ^J 100 eãX)
Long answer type questions : (Answer word limit approx : 100 words)

14) ‘‘Vm Am¡a ‘moZy EH$ ì¶dgm¶ ‘| bm^m| H$mo 5 : 3 ‘| ~m±Q>Vo hþE gmPoXma h¡& do aoIm H$mo bm^ ‘| ¼ {hñgo Ho$ {bE
em{‘b H$aVr h¡ Omo {H$ ‘‘Vm Am¡a ‘moZy Ûmam ~am~a {X¶m Om¶oJm& aoIm Ho$ àdoe Ho$ g‘¶ ’$‘© H$m {MÆ>m {ZåZ
àH$ma Wm :- [3]
( `) (`)
‘‘Vm H$s ny±Or 1,00,000 ‘erZar 70,000
‘moZy H$s ny±Or 60,000 ’$ZuMa 30,000
gm‘mݶ g§M¶ 32,000 ah{V¶m 20,000
boZXma 8,000 ~¢H$ eof 80,000
2,00,000 2,00,000
aoIm Ho$ àdoe H$s eV} {ZåZ{b{IV Wr :-
i) aoIm AnZo {hñgo H$s ny±Or VWm »¶m{V Ho$ {bE ` 60,000 bmEJr&
ii) ’$‘© H$s »¶m{V H$m ‘yë¶m§H$Z A{Ybm^ ` 16,000 Ho$ VrZ dfm} Ho$ H«$¶ Ho$ ~am~a {H$¶m OmE&
iii) ‘erZ, ’$ZuMa Ed§ ah{V¶m Ho$ nwZ‘y©ë¶m§H$Z H«$‘e… ` 60,000, ` 24,000 Ed§ ` 16,000 na {H$¶m
J¶m h¢&
Cnamo³V gyMZmAm| go ’$‘© H$s nwñVH$m| ‘| Amdí¶H$ à{d{îQ>¶m± Xr{O¶o&
Mamta and Monu share the profits of a business in the ratio of 5 : 3. They admitted
Rekha into the firm for ¼th share in profits which is to be contributed equally by
Mamta and Monu. On the date of admission of Rekha the Balance sheet of the
firm was as follows :-
(`) (`)
Mamta's Capital 1,00,000 Machinery 70,000
Monu's Capital 60,000 Furniture 30,000
General Reserve 32,000 Stock 20,000
Creditors 8,000 Bank Balance 80,000
2,00,000 2,00,000

SS–30–Accountancy 7024

15
Terms of Rekha's admission were as follows :-

i) Rekha will bring ` 60,000 for her share of capital and goodwill.

ii) Goodwill of the firm has been valued at 3 years purchase of the super profit
of ` 16,000.

iii) Machinery, furniture and stock are revalued at ` 60,000, ` 24,000 and ` 16,000
respectively.

Give necessary journal entries in the books of the firm.
AWdm/OR
gyMr (A) H$m gyMr (~) Ho$ gmW {‘bmZ H$s{OE :- [3]
gyMr (A) ì¶dhma gyMr (~) ImVm| H$m nj
i) gån{V¶m| Ho$ ‘yë¶ ‘| d¥{Õ A) gmPoXma Ho$ ny±Or ImVo H$m O‘m nj
ii) Xm{¶Ëdm| Ho$ ‘yë¶ ‘| d¥{Õ B) gmPoXma Ho$ ny±Or ImVo H$m Zm‘ nj
iii) g§{MV bm^m| H$m ny±Or ImVo ‘| hñVmÝVaU C) nwZ‘y©ë¶m§H$Z ImVo H$m Zm‘ nj
iv) nwZ‘y©ë¶m§H$Z ImVo go hm{Z H$m ny±Or D) nwZ‘y©ë¶m§H$Z ImVo H$m O‘m nj
ImVo ‘| hñVmÝVaU
Match the list (A) with list (B) :-
List (A) Transactions List (B) Side of Accounts
i) Increase in value of Assets A) Credit side of Partners Capital A/c
ii) Increase in value of Liabilities B) Debit side of Partners Capital A/c
iii) Accumulated profits transferred C) Debit side of Revaluation A/c
into Partners Capital A/c
iv) Loss on Revaluation A/c D) Credit side of Revaluation A/c
Transferred into Partners
Capital A/c

SS–30–Accountancy 7024 [ Turn Over

16
15) H$ånZr A{Y{Z¶‘ 2013 H$s AZwgyMr III Ho$ ^mJ I Ho$ AZwgma {ZåZ ‘Xm| H$mo H$ånZr Ho$ {MQ²>R>o ‘| Xem©BE :-
[3]
g‘Vm A§e ny±Or ` 1,00,000
ny±Or g§M¶ ` 35,000
H$a Ho$ {bE Am¶moOZ ` 15,000
8% G$UnÌ ` 50,000
ah{V¶m ` 40,000
^dZ ` 1,60,000
Show the following items in balance sheet according to company Act, 2013 Schedule III
of Part I :-
Equity Share Capital ` 1,00,000
Capital Reserve ` 35,000
Provision for Taxation ` 15,000
8% Debenture ` 50,000
Inventory ` 40,000
Building ` 1,60,000
AWdm/OR
^maVr¶ H$ånZr A{Y{Z¶‘ 2013 H$s AZwgyMr III Ho$ ^mJ I Ho$ AZwgma {ZåZ ‘Xm| Ho$ ‘w»¶ erf©H$ VWm Cn
erf©H$ {b{IE :- [3]
‘X| ‘w»¶ erf©H$ Cn erf©H$
i) AënH$mbrZ {d{Z¶moJ ........................ ........................
ii) XrK©H$mbrZ G$U ........................ ........................
iii) Iwbo Am¡Oma ........................ ........................
Write the major head and sub-head the following items, according to Company
Act 2013 as per Schedule III of Part I :-
Items Major Head Sub Head
i) Short term Investment ______________ ______________
ii) Long term Borrowings ______________ ______________
iii) Loose and Tools ______________ ______________

SS–30–Accountancy 7024

17
16) {ZåZ gyMZmAm| go (i) gH$b bm^ AZwnmV (ii) n[aMmbZ AZwnmV (iii) ewÕ bm^ AZwnmV kmV H$s{OE :-[3]
{dH«$¶ ` 4,00,000, ~oMo J¶o ‘mb H$s bmJV ` 2,40,000, àemg{ZH$ 춶 ` 50,000, {~H«$s 춶
` 30,000, A{½Z go hm{Z ` 30,000, {d{Z¶moJ go Am¶ ` 10,000.
Calculate : (i) Gross Profit ratio (ii) Operating ratio (iii) Net Profit ratio from the
following informations :-
Sales ` 4,00,000, Cost of goods sold ` 2,40,000, Administrative expenses ` 50,000,
Selling expenses ` 30,000, Loss by fire ` 30,000, Income from investment ` 10,000.
AWdm/OR
{ZåZ gyMZmAm| go {Zdoe na à˶m¶ VWm A§eYmaH$ {Z{Y na à˶m¶ H$s Xa kmV H$s{OE :- [3]
g‘Vm A§e ny±Or (@ ` 100 à{V A§e) ` 8,00,000
8% G$UnÌ ` 10,00,000
gm‘mݶ g§M¶ ` 2,00,000
H$a Ho$ níMmV ewÕ bm^ ` 1,20,000
H$a H$s Xa = 40%
Calculate of Return on Investment and Return on net worth (Shareholder Fund)
from the following informations :-
Equity share capital (@ ` 100 per share) ` 8,00,000
8% Debenture ` 10,00,000
General Reserve ` 2,00,000
Net Profit after Tax ` 1,20,000
Rate of Tax = 40%

17) d{f©Vm {b{‘Q>oS> Zo gån{V¶m| na ` 5,000 H$m øg à^m[aV H$aZo Ho$ níMmV d gm‘mݶ g§M¶ ‘| ` 7,000
hñVmÝVaU Ho$ ~mX> ` 43,000 H$m bm^ A{O©V {H$¶m& [3]
Aݶ gyMZmE± :-
i) àmapå^H$ 춶 ` 4,000 H$mo An{b{IV {H$¶m J¶m&
ii) Cnm{O©V Am¶ ‘| d¥{Õ ` 10,000
àMmbZ {H«$¶mAm| go amoH$‹S> àdmh kmV H$s{OE&
Varshita Limited made a profit of ` 43,000 after charging depreciation of ` 5,000
on assets and a transfer to general reserve of ` 7,000.
Other Informations :-
i) The preliminary expenses amortised was ` 4,000.
ii) Accrued income increased by ` 10,000
Ascertain cash flow from operating activities.
AWdm/OR

SS–30–Accountancy 7024 [ Turn Over

18
{ZåZ{b{IV gyMZmAm| Ho$ AmYma na ""{d{Z¶moJ {H«$¶mAm|'' go amoH$‹S> àdmh H$s JUZm H$s{OE :- [3]
2023 (`) 2024 (`)
‘erZ 5,00,000 3,00,000
’$ZuMa 2,00,000 2,50,000
Mmby df© ‘| {Zdoe na ã¶mO àmßV {H$¶m ` 20,000.
Calculate the cash flow from "Investing Activities" from the following informations :-
2023 (`) 2024 (`)
Machine 5,00,000 3,00,000
Furniture 2,00,000 2,50,000
` 20,000 interest received on investment during the current year.

IÊS> - X
SECTION - D

{Z~ÝYmË‘H$ àíZ : (eãX gr‘m 200 eãX)
Essay type questions : (Word Limit 200 words)

18) nr, ³¶y Am¡a Ama gmPoXmar ‘| 2 : 3 : 1 AZwnmV ‘| bm^-hm{Z ~m±Q>Vo h¢& df© Ho$ àmaå^ ‘| nr AdH$me J«hU
H$aVm h¢ Am¡a AnZo {hñgo H$mo ³¶y Am¡a Ama H$mo ` 80,000 ‘| ~oM XoVm h¡, {Og‘| go ` 30,000 ³¶y XoVm h¡ Am¡a
` 50,000 Ama XoVm h¡& nr Ho$ AdH$me J«hU Ho$ ~mX ’$‘© H$m bm^ ` 1,20,000 Wm& [4]
Z¶o bm^-hm{Z ~§Q>Z AZwnmV H$s JUZm H$a| Ed§ {hñgm ~oMZo VWm bm^ ~m±Q>Zo H$s à{d{îQ>¶m± H$s{OE&
P, Q and R are partners sharing profits and losses in the ratio of 2 : 3 : 1. At the
beginning of the year P retires after selling his share to Q and R for ` 80,000, out of
which ` 30,000 being paid by Q and ` 50,000 by R. The profit of the firm for the
year after P's retirement is ` 1,20,000.
Calculate new Profit & Loss sharing ratio and pass entries for sales of share and
distribution of profit.
AWdm/OR
gw‘oe, Zrb‘ d Jm¶Ìr 3 : 2: 1 ‘| bm^ {d^mOZ H$aVo h¢& Jm¶Ìr AdH$me J«hU H$aVr h¢& Jm¶Ìr H$mo ZH$X
^wJVmZ {H$¶m OmVm h¡& AdH$me J«hU H$s {V{W H$mo CZH$s g‘m¶mo{OV ny±Or H«$‘e… ` 60,000, ` 80,000
d ` 60,000 Wr& {MQ²>R>o ‘| amoH$‹S> eof ` 40,000 Wm& amoH$‹S> eof ` 20,000 aIZm h¡& eof gmPoXmam| Ûmam
bm¶r AWdm bo Om¶r OmZo dmbr am{e kmV H$s{OE& VWm ’$‘© H$s nwñVH$m| ‘| Amdí¶H$ à{d{îQ>¶m± Xr{OE&
[4]
Sumesh, Neelam and Gayatri are partners sharing profit in 3 : 2: 1 ratio. Gayatri
retires and cash is paid to Gayatri. Their adjusted capital on the date of retirement
is ` 60,000, ` 80,000 and ` 60,000 respectively. Cash balance was ` 40,000 in
balance sheet. Cash balance is to be kept of ` 20,000. Calculate the actual cash to
be paid or bought in by remaining partners and give necessary entries in the books
of the firm.

SS–30–Accountancy 7024

19
19) Vwfma {b{‘Q>oS> Zo 20,000 g‘Vm A§e Omo {H$ ` 10 à˶oH$ Ho$ h¢, {ZJ©{‘V {H$E& BZ na Xo¶ am{e¶m± Bg àH$ma
h¢ :- [4]
AmdoXZ na ` 2.50, Am~§Q>Z na ` 3, àW‘ ‘m±J na ` 2 VWm eof {ÛVr¶ Ed§ A§{V‘ ‘m±J na& g^r A§em| na
nyU© ê$n go A{^XmZ ñdrH$ma {H$¶m J¶m {gdm¶ EH$ A§eYmar Ho$, {OgZo 200 A§em| Ho$ {bE AmdoXZ {H$¶m
bo{H$Z {ÛVr¶ Ed§ A§{V‘ ‘m±J am{e H$m ^wJVmZ Zht {H$¶m& Cnamo³V boZXoZm| go amoOZm‘Mm à{d{îQ>¶m± H$s{OE&
Tushar Limited issued 20,000 equity shares of ` 10 each payable as ` 2.50 on
application, ` 3 on allotment, ` 2 on first call and the balance on second and final
call. All the shares were fully subscribed and paid except of a shareholder having
applied for 200 shares who could not pay for second and final call. Give journal
entries from the above transactions.
AWdm/OR
n[ahma {b{‘Q>oS> Ûmam ` 100 dmbo 500 g‘Vm A§em| H$mo {ÛVr¶ Am¡a A§{V‘ ‘m±J am{e ` 30 à{V A§e H$m
^wJVmZ Z hmoZo na OãV H$a {b¶m J¶m& BZ A§em| ‘| go 400 A§e {Xì¶m§ew H$mo ` 60 à{V A§e (nwU© àXV) na
nwZ… {ZJ©{‘V {H$¶m J¶m& n[ahma {b{‘Q>oS> H$s nwñVH$m| ‘| Amdí¶H$ à{d{îQ>¶m± Xr{OE& [4]
Parihar Limited forfeited 500 equity shares of ` 100 each for non payment of the
second and final call of ` 30 per share out of these, 400 shares were re-issued at
` 60 per share to Divyanshu as (fully paid). Give necessary journal entries in the
books of Parihar Limited.

20) am‘oída {b{‘Q>So > Zo ` 100 dmbo 20,000, 9% G$UnÌm| H$mo 5% ~Å>o na {ZJ©{‘V {H$E Omo {ZåZmZwgma Xo¶ h¢ -[4]
AmdoXZ na ` 30
Am~§Q>Z na ` 65
g‘ñV am{e¶m± ¶WmZwgma àmßV hþB©, BgH$s amoOZm‘Mm à{d{îQ>¶m± H$s{OE&
Rameshwar Limited issued 20,000, 9% debentures of ` 100 each at 5% discount
which is payable as follows :-
On application ` 30
On allotment ` 65
All amount received as follows. Give journal entries.
AWdm/OR
A§e Ed§ G$UnÌ Ho$ ~rM H$moB© Mma AÝVa {b{IE& [4]
Write any four difference between share and debenture.


SS–30–Accountancy 7024

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