Class 12 Sample Paper 2022 Solution Accountancy Term 1
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Class 12 Sample Paper 2022 Solution Accountancy Term 1 – Text
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Page 1
MARKING SCHEME
PRACTICE PAPER (2021-22)
CLASS : XII
SUBJECT: ACCOUNTANCY (055)
Time Allowed : 90 Min. Maximum Marks : 40
le; % 90 feuV vf/dre vad & 40
1- (c) (i) Gaining (ii) Sacrificing.
2- (d) Authorised Capital
3- (c) Only (i)
4- (a) ` 15,000 Credited to the Partners capital Accounts.
5- (c) Second & final call ` 35.
6- (a) 1,60,000.
7- (c) 400
8- (b) Loss to the existing partners in their old profit sharing ratio.
9- (d) 10,000.
10- (c) ` 18]000
11- (d) Employees
12- (a) Writing off preliminary expenses of the company.
13- (b) ` 1,20,000. .
14- (c)
(ii) and (iii).
1 XII-ACCOUNTANCY
Page 2
16- (c) ` 2,00,000.
17- (a) ` 1,00,000 and Nil respectively
18- (c) ` 1,10,000.
19- (a) (A) is correct, but (R) is wrong.
20- (c) ` 10,000
21- (b) 16:4:5
22- (a) ` 2,500.
23-
(d) Mohit’s Capital A/c ...Dr 10,000
Abhay’s Capital A/c ...Dr 10,000
To Vikas’s Capital A/c 20,000
(Being adjustment entry passed)
24- (a) Both (A) and (R) are correct and (R) is the correct reason of (A).
25- (c) ` 8 Per share
26- (b) ` 20,000.
27- (c) ` 33,000
28- (b) ` 3,200; ` 2,400; ` 800 respectively.
29- (c) ` 10,000
30- (b) ` 3,87,000
2 XII-ACCOUNTANCY
Page 3
32- (a) Chetan’s Current A/c will be Credited by ` 30,000.
33- (c) ` 1,500
34- (b) ` 7,74000
35- (a) 2:1:1
36- (c) Both (A) and (R) are false.
37- (b) ` 65,00,000
38- (c) 32,000 shares.
39- (a) Profit ` 3,20,000
40- (c) ` 1]16]250
41- (d) ` 4]800
42- (d) (A) is false, but (R) is true.
43- (b) (ii) and (iv)
44- (d) Total Liabilities
45- (a) (i) and (iii)
46- (d) Common Size Balance Sheet.
47- (b) (a)-(iii), (b)-(v), (c)-(iv), (d)-(ii) and (e)-(i)
48- (a) Current ratio.
49- (b) 2:1.
50- (b) 20%
3 XII-ACCOUNTANCY
Page 4
52- (c) Only (R) is correct.
53- (a) (A) and (R) both are correct and (R) correctly explains (A).
54- (b) Only (ii) is correct
55- (d) ` 3,00,000 as Current liabilities.
4 XII-ACCOUNTANCY