Rajasthan Board Class 12 Question Paper 2024 Accountancy

RAJASTHAN BOARD

QUESTION
PAPER
2024

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RBSE

Zm_m§ H $ Roll No.

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Sl.No. :

No. of Questions – 22
No. of Printed Pages – 19
SS–30–Accountancy

Cƒ _mÜ`{_H$ narjm, 2024
SENIOR SECONDARY EXAMINATION, 2024
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 xv)
Multiple Choice Questions : (i to xv)

i) {ZåZ ‘| go H$m¡Z-gr EH$ ‘X bm^-hm{Z {d{Z¶moJ ({Z¶moOZ) ImVo go g§~§{YV Zht h¢?$ [1]
A) gmPoXmam| H$s ny§Or na ã¶mO ~) gmPoXma H$mo Xo¶ doVZ
g) gmPoXmam| Ho$ G Um| na ã¶mO X) gmPoXmam| Ho$ AmhaU na ã¶mO
Which one of the following items is not related to profit and Loss Appropriation
A/c?
A) Interest on Partners Capital B) Salary Payable to a Partner
C) Interest on Partners Loan (Debt) D) Interest on Partners Drawings
ii) g§JrVm Am¡a gw‘Z EH$ ’$‘© ‘| 5/8 : 3/8 ‘| bm^-hm{Z ~m±Q>Vr hþB© gmPrXma h¡, do 1/8 {hñgo Ho$ {bE A§ew
H$mo àdoe XoVr h¡, {Ogo dh XmoZm| go ~am~a AZwnmV ‘§o àmá H$aVm h¡& ˶mJ H$m AZwnmV hmoJm :- [1]
A) 5 : 3 ~) 1:1
g) 3:5 X) 3:1
Sangeeta and Suman are partners in a firm sharing Profit and Losses in the
ratio of 5/8 : 3/8. They admit Anshu for 1/8 share in profits, which he receives
from both of them in equal proportion. The sacrifice ratio will be :-
A) 5:3 B) 1:1
C) 3:5 D) 3 : 1
iii) Amem, gw{‘Ìm Am¡a gmo{Z¶m EH$ ’$‘© ‘| 2/8, 1/2 Am¡a 3/8 ‘| bm^ ~m±Q>Vr hþB© gmPrXma h¡& gmo{Z¶m ’$‘©
go AdH$me J«hU H$aVr h¡, A{Ybm^ (’$m¶Xo) H$m AZwnmV ³¶m hmoJm? [1]
A) 2 : 1 ~) 1:2
g) 1:3 X) 2:3
Asha, Sumitra and Sonia are partners in a firm sharing profit in the ratio of
2/8, 1/2 and 3/8. Sonia retires from the firm. What will be the Gaining ratio?
A) 2:1 B) 1:2
C) 1:3 D) 2 : 3

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iv) A{Ybm^ (’$m¶Xo) Ho$ AZwnmV H$s JUZm H$s OmVr h¡ :- [1]
A) gmPoXma H$s ‘¥Ë¶w na ~) gmPoXma Ho$ àdoe na
g) gmPoXma H$s godm{Zd¥{Îm na X) (A) d (g) XmoZm|
The Gaining ratio is calculated:-
A) On Death of a partner B) On Admission of a partner
C) On Retirement of a partner D) Both (A) and (C)
v) ’$‘© Ho$ g‘mnZ ({dKQ>Z) na H$m¡Z-gm ImVm Zht Imobm OmVm h¡ :- [1]
A) dgybr ImVm ~) ~¢H$ ImVm
g) nyZ‘y©ë¶m§H$Z ImVm X) gmPoXmam| Ho$ ny§Or ImVo
Which account is not opened on dissolution of the firm?
A) Realisation Account B) Bank Account
C) Revaluation Account D) Partners Capital Account
vi) ¶WmZwnmV (àmo-amQ>m) Am~§Q>Z {ZåZ{b{IV Ho$ ‘m‘bo ‘| bmJy hmoVm h¡ :- [1]
A) A{Y-A{^XmZ ~) ݶyZV‘ A{^XmZ
g) ݶyZ A{^XmZ X) g‘-A{^XmZ
Pro-rata allotment applies in the case of:-
A) Over-subscription B) Minimum-subscription
C) Under-subscription D) Equal-subscription
vii) g§Ord {b{‘Q>oS> Zo ^mZy {b{‘Q>oS> go EH$ ‘erZar `1,98,000 ‘| IarXr& BgHo$ nyU© ^wJVmZ ‘| `100
dmbo g‘Vm A§e 10 à{VeV àr{‘¶‘ na {ZJ©{‘V {H$E, A§em| H$s g§»¶m hmoJr :- [1]
A) 1980 A§e ~) 2200 A§e
g) 2000 A§e X) 1800 A§e
Sanjeev Limited purchased a machinery from Bhanu Limited for `1,98,000.
Its full payment is done by issuing equity share of `100 each, issued at a
premium of 10%. The number of shares will be :-
A) 1980 shares B) 2200 shares
C) 2000 shares D) 1800 shares
viii) G UnÌ Ho$ ~Xbo à¶wº$ eãX h¡ :- [1]
A) g‘Vm A§e ~) nydm©{YH$ma A§e
g) ~m§S²>g (~§YnÌ) X) (A) d (~) XmoZm|
The word used in place of Debenture is:-
A) Equity share B) Preference share
C) Bonds D) Both (A) and (B)

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ix) g‘-‘yë¶ na Omar G UnÌm| H$m àr{‘¶‘ na emoYZ (‘moMZ) {H$¶m OmVm h¡, Vmo Xo¶ àr{‘¶‘ H$s am{e H$mo
hñVm§V[aV {H$¶m OmVm h¡ :- [1]
A) G UnÌm| Ho$ {ZJ©‘Z na ~Q²>Q>m ImVo ‘|
~) G UnÌm| Ho$ {ZJ©‘Z na hm{Z ImVo ‘|
g) gm‘mݶ g§M¶ ImVo ‘|
X) à{V^y{V àr{‘¶‘ g§M¶ ImVo ‘|
Debentures issued at par are redeemable at premium, the amount of premium
payable is transferred:-
A) In discount on issue of debentures A/c
B) In Loss on issue of debentures A/c
C) In General Reserve A/c
D) In securities premium Reserve A/c
x) gyaVJ‹T> {b{‘Q>oS> Zo ^rbdm‹S>m {b{‘Q>oS> go `1,80,000 ‘| EH$ ‘erZ IarXr, {OgHo$ nyU© ^wJVmZ Ho$
~Xbo `100 dmbo 9% G UnÌ 10% ~Q²>Q>o na Omar {H$E& G UnÌm| Ho$ {ZJ©‘Z na ~Q²>Q>m ImVo ‘| {H$VZr
am{e Zm‘o (S>o{~Q>) H$s Om¶oJr? > [1]
A) `19,000 ~) `20,000
g) `28,000 X) `22,000
Suratgarh Limited purchased a machinery from Bhilwara Limited for `1,80,000
and in lieu of full payment, issued `100; 9% debentures at 10% discount.
How much amount will be debited to the discount account on the issue of
debentures?
A) `19,000 B) `20,000
C) `28,000 D) `22,000
xi) do Xm{¶Ëd, {OZH$m 12 ‘mh Ho$ ^rVa {ZnQ>mZ {H$¶m OmVm h¡, H$hbmVo h¡ :- [1]
A) Mmby gån{Îm¶m± ~) ñW{JV-H$a Xm{¶Ëd
g) J¡a-Mmby Xm{¶Ëd X) Mmby Xm{¶Ëd
Those liabilities which are settled within 12 months, are called:-
A) Current Assets B) Deferred Tax Liability
C) Non-current Liabilities D) Current Liabilities

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xii) EH$ AmXe© G U-g‘Vm AZwnmV gwa{jV ‘mZm OmVm h¡ :- [1]
A) 1 : 1 ~) 2 : 1
g) 0.5 : 1 X) 1 : 2
An ideal debt-Equity ratio is considered safe :-
A) 1 : 1 B) 2 : 1
C) 0.5 : 1 D) 1 : 2
xiii) {ZåZ{b{IV ‘| go H$m¡Z-gm EH$ amoH$‹S>-àdmh {ddaU H$m {H«$¶mH$bmn Zht h¡? [1]
A) H$mof àdmh ~) n[aMmbZ
g) {d{Îm¶ X) {Zdoe
Which one of the following is not a cash-flow statement Activity?
A) Funds-flow B) Operating
C) Financing D) Investing
xiv) ndZ {b{‘Q>oS> H$s {ZåZ gyMZmE± h¡ :- [1]
‘X| 1.4.2023 31.3.2024
H$amYmZ Ho$ {bE àmdYmZ `10,000 `15,000
Mmby df© Ho$ Xm¡amZ H$amYmZ Ho$ {bE `12,000 H$m àmdYmZ {H$¶m J¶m&
n[aMmbZ {H«$¶mH$bmn go ~{hdm©h H$s am{e hmoJr :-
A) `10,000 ~) `15,000
g) `7,000 X) `17,000
Following informations is of Pawan Limited :-
Items 1.4.2023 31.3.2024
Provision for Taxations `10,000 `15,000
During the year provision for Taxation is made of `12,000. The amount of
cash out flow from operating Activities will be:-
A) `10,000 B) `15,000
C) `7,000 D) `17,000
xv) {ZåZ ‘| go H$m¡Z-gr EH$ ‘X J¡a-amoH$‹S>r ‘X h¡ :- [1]
A) hñVñW amoH$‹S> ~) ~¢H$ O‘m
g) ‘yë¶ èhmg X) {dnUZ ¶mo½¶ à{V^y{V
Which one of the following item is non-cash item?
A) Cash in hand B) Bank deposit
C) Depreciation D) Marketable securities

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2) [a³V ñWmZm| H$s ny{V© H$s{OE : (i go vii)
Fill in the blanks : (i to vii)

i) g§{MV bm^m| VWm g§M¶m| H$mo nwamZo gmPoXmam| Ho$ ny§Or ImVm| ‘| .............. AZwnmV ‘| {dV[aV {H$¶m
OmVm h¡& (˶mJ/nwamZo) [1]
Accumulated Profits and Reserve are distributed among old partners capital
account in___________ ratio. (sacrifice/old)
ii) {dY‘mZ gmPoXma {Og AZwnmV ‘| godm{Zd¥Îm gmPoXma Ho$ ^mJ H$m A{YJ«hU H$a|Jo ............. H$m
AZwnmV H$hbmVm h¡& (A{Ybm^(’$m¶Xo)/Z¶m) [1]
The ratio in which the continuing partners will acquire the share from the
retiring partner is called______ Ratio. (Gaining/New)
iii) § r `............ go A{YH$ Zht hmo gH$Vr h¡& (5 bmI/50 bmI) [1]
EH$b ì¶{º$ H$ånZr H$s àXÎm nyO
One person company's paid up Capital can not be more than `_________
(5 Lakh/50 Lakh)
iv) EH$ H$ånZr ............ g‘Vm A§em| H$mo ~Q²>Q>o na {ZJ©‘Z H$a gH$Vr h¡& (gm‘mݶ/ñdoX (ñdoQ> )) [1]
A company can issue ______equity shares at discount. (General/Sweat)
v) .............. G UnÌ, do G UnÌ h¡, Omo gwnwX©Jr ({S>brdar) Ho$ Ûmam hñVm§V[aV {H$E Om gH$Vo h¡&
(dmhH$/n§OrH¥$V) [1]
_______ debentures, are the debentures which can be transferred by way of
delivery? (Bearer/Registered)
vi) ‘X ‘w»¶ erf©H$ Cn-erf©H$ [1]
à{V^y{V àr{‘¶‘ g§M¶ ........... g§M¶ d Am{Y³¶
(Mmby Xm{¶Ëd/A§eYmar H$mof)
Item Major-Head Sub-Head
Securities premium
Reserve ........... Res. and surplus
(Current Liabilities/Shareholder's fund)
vii) ^maVr¶ H$ånZr A{Y{Z¶‘, 2013 H$s ................. Ho$ AZwgma VwbZ-nÌ ~Zm¶m OmVm h¡&
y r-VI/AZwgM
(AZwgM y r-III) [1]
According to Indian Companies Act, 2013, Balance-Sheet is prepare as
per_______ (Schedule-VI/Schedule-III)

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

i) gmPoXmam| Ho$ ‘ܶ {b{IV g‘Pm¡Vm, H$hbmVm h¡? [1]

A written agreements between partners, is called?

ii) ^mdoe Am¡a amOy EH$ ’$‘© ‘| 3 : 2 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡& do gmoZy H$mo bm^m| ‘| {hñgo Ho$ {bE àdoe XoVo
h¡, do ^{dî¶ ‘| ëmm^m| H$mo 2 : 2 : 1 ‘| ~m±Q>Zo H$m {ZU©¶ boVo h¡, ˶mJ H$m AZwnmV kmV H$s{OE& [1]

Bhavesh and Raju are partners in a firm sharing profit in the ratio of 3 : 2.
They admit to Sonu for share in profits. They decided to divide the future
profits in 2 : 2 : 1 ratio. Calculate the sacrifice ratio.

iii) E³g, dmB© Am¡a OoS> 2 : 3 : 4 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡, OoS> ’$‘© go AdH$me J«hU H$aVm h¡&
nyZ‘y©ë¶m§H$Z na hm{Z `81,000 h¡& OoS> H$m nyZ‘y©ë¶m§H$Z H$s hm{Z ‘| {hñgm kmV H$s{OE& [1]

X,Y and Z are partners sharing profit in the ratio of 2 : 3 : 4. Z retires from the
firm. Loss on revaluation is `81,000. Calculate the Z's share in loss on
revaluation.

iv) gmPoXma H$s ‘¥Ë¶w H$s Xem ‘|, nwñVH$m| ‘| {dÚ‘mZ gm‘mݶ g§M¶ H$mo {H$g AZwnmV ‘| {dV[aV {H$¶m
OmVm h¡? [1]

In case of death of a partner, the General Reserve existing in books is distributed,
in which ratio?

v) àr{V {b{‘Q>So > Zo `10 dmbo 10,000 g‘Vm A§e `1 à{V A§e àr{‘¶‘ na AmdoXZ nÌ Am‘§{ÌV {H$E&
`4 à{V A§e H$s Xa go AmdoXZ H$s Hw$b am{e `45,600 àmá hþB&© àmá AmdoXZm| H$s g§»¶m ~VmBE?[1]

Preeti limited had invited application for `10,000 equity share of `10 each at a
premium of `1 each. Total application money received at `4 per share of
`45,600. State the numbers of application that are received.

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vi) ¶{X 12,000 A§em| Ho$ AmdoXH$m| H$mo ¶WmZwnmV (àmo-amQ>m) AmYma na 8,000 A§e ~§{Q>V {H$E JE, Vmo
{Og A§eYmar Zo 1,500 A§emo Ho$ {bE AmdoXZ {H$E, Cgo {H$VZo A§e Am~§{Q>V {H$E hm|Jo? [1]

If applicants for 12,000 shares were allotted 8,000 shares on pro-rata basis,
how many share were allotted to a shareholder who had applied for 1,500 shares?

vii) Ad{Y/emoYZ Ho$ Ñ{ï>H$moU go G UnÌm| Ho$ àH$ma ~VmBE& [1]

State the types of debentures on the basis of period/redemption?

viii) {MQ²>R>o H$s ‘X ‘w»¶-erf©H$ Cn-erf©H$ [1]

G UnÌ ? ?

Item in Balance-Sheet Major-Head Sub-Head

Debentures ? ?

ix) G UnÌm| Ho$ g‘nmpíd©H$ à{V^y{V Ho$ ê$n ‘| {ZJ©‘Z H$s pñW{V ‘§o, ¶{X à{d{ï> H$s OmVr h¡, Vmo H$m¡Z-gm
ImVm Ho«${S>Q> (O‘m) {H$¶m OmEJm? [1]

In the case of issue of debentures as collateral securities, If entry is passed,
which account will be credited?

x) {d{Îm¶-{ddaUm| Ho$ {H$Ýht Xmo Cn¶moJH$Îmm© Ho$ Zm‘ {b{IE? [1]

Write the name of any two users of Financial-Statements?

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IÊS - ~
SECTION - B

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

4) amZy EH$ ’$‘© ‘| gmPoXma h¡, ’$‘© go à˶oH$ ‘mh Ho$ A§{V‘ {XZ `5,000 H$m AmhaU H$aVr h¡& ã¶mO 12%
dm{f©H$ Xa go dgyb {H$¶m OmVm h¡, AmhaU na ã¶mO H$s am{e H$s JUZm H$s{OE& [2]

Ranu is a partner in a firm. She withdrew `5,000 on the last day of every month.
The interest is charged @ 12% per annum. Calculate the interest on drawings.

5) EH$ ’$‘© ‘| {d{Z¶mo{OV ny§Or `4,00,000 h¡, bm^ H$s gm‘mݶ Xa 10% h¡& ’$‘© Ho$ Am¡gV bm^ `50,000
(`5,000 Agm‘mݶ hm{Z H$mo Zht KQ>m¶m J¶m) h¡& A{Ybm^ Ho$ VrZ JwZo Ho$ ~am~a »¶m{V H$s am{e kmV
H$s{OE& [2]
Invested capital is `4,00,000 in a firm. Normal rate of profit is 10% Average profit
of the firm are `50,000 (Abnormal loss of `5,000 is not deducted). Calculate the
value of goodwill at three times of the super profit.

6) H¡$bme Am¡a àH$me H«$‘e: `35,000 Am¡a `25,000 H$s ny§Or Ho$ gmW gmPoXma h¢, CÝhm|Zo ’$‘© Ho$ bm^m| ‘|
1/3 {hñgo Ho$ gmW am‘ H$mo Z¶o gmPoXma Ho$ ê$n ‘| àdoe {X¶m& am‘ AnZo {hñgo H$s ny§Or `35,000 bmVm h¡,
’$‘© H$s »¶m{V H$s am{e kmV H$s{OE& [2]
Kailash and Prakash are partners with capital of `35,000 and `25,000 respectively.
They admitted Ram as a new partner with 1/3rd share in firm's profit. Ram brings
`35,000 as his share of capital. Calculate the value of firm's goodwill.

7) ’$m¶Xo (A{Ybm^) Ho$ AZwnmV H$m gyÌ ³¶m h¡, BgH$s JUZm H$~ H$s OmVr h¡? [2]
What is the formula of Gaining ratio, when is it calculated?

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8) ~mb‘wH§w$X, {dZrV Am¡a gwYm§ew EH$ ’$‘© ‘| 2 : 3 : 4 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡& gwYm§ew ’$‘© go AdH$me
J«hU H$aVm h¡, Bgr {V{W H$mo VwbZ-nÌ (Am{W©H$-{MR²>R>m) `27,000 H$m gm‘mݶ g§M¶ Xem© ahm h¡& gwYm§ew
Ho$ AdH$me J«hU na Amdí¶H$ OZ©b à{d{ï> Xr{OE& [2]
Balmukund, Vineet and Sudhansu are partners in a firm, Sharing profits in the ratio
of 2 : 3 : 4. Sudhansu retires from the firm. On this date, Balance-Sheet is showing
General Reserve of `27,000. Pass necessary Journal Entry on retirement of Sudhansu.

9) {ed, Z§Xÿ Am¡a ‘mohZ EH$ ’$‘© ‘| 3 : 3 : 2 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡, {ed ’$‘© go AdH$me J«hU H$aVm h¡,
VWm »¶m{V H$m ‘yë¶m§H$Z `56,000 na {H$¶m J¶m& ’$‘© H$s nwñVH$m| ‘| {~Zm »¶m{V ImVm Imobo g‘m¶moOZ
à{d{ï> Xr{OE& [2]
Shiv, Nandu and Mohan are partners in a firm sharing profits in the ratio of 3 : 3 : 2.
Shiv retires from the firm and the goodwill is valued at `56,000. Give adjustment
entry in the books of firm without opening the goodwill Account.

10) ’$‘© Ho$ g‘mnZ ({dKQ>Z) Ho$ g‘¶, EH$ J¡a-A{^{b{IV (nwñVH$m§o ‘| Z XO©) Xm{¶Ëd `10,000 H$m ^wJVmZ
EH$ gmPoXma Ûmam {H$¶m J¶m& Amdí¶H$ OZ©b à{d{ï> XO© H$s{OE& [2]
At the time of dissolution of the firm, unrecorded liability of `10,000 is paid by a
partner. Record the necessary Journal Entry.

11) ""A{Y-A{^XmZ'' Am¡a ""ݶyZ-A{^XmZ'' H$mo n[a^m{fV H$s{OE& [2]
Define "Over-Subscription" and "under-subscription".

12) EH$ H$ånZr Zo 1 Aàob, 2023 H$mo `100 dmbo 5,000; 8% G UnÌ, 10 à{VeV ~Q²>Q>o na {ZJ©{‘V {H$E&
à{V^y{V àr{‘¶‘ g§M¶ ImVo H$m eof `45,000 h¡& G UnÌm| Ho$ {ZJ©‘Z na ~Q²>Q>o H$s am{e An{b{IV H$aZo
H$s Amdí¶H$ à{d{ï> Xr{OE& [2]
On 1st April, 2023 a company issued 5,000; 8% debentures of a `100 each at a
discount of 10%. The balance of securities premium Reserve is `45,000. Give
necessary entry for writting-off the amount of discount on issues of debentures.

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13) ‘YygyXZ {b{‘Q>oS> Zo Jmonmb {b{‘Q>oS> go `2,00,000 ‘| EH$ ßbm§Q> IarXm& H«$¶ à{V’$b H$s ^wJVmZ H$s
gh‘{V Ho$ {hgm~ go `10,000 H$m M¡H$ Omar {H$¶m J¶m VWm eof ~H$m¶m am{e Ho$ {bE `100 à{V G UnÌ
go 9% F UnÌ 5% ~Q²>Q>o na Omar {H$E JE& Omar {H$E JE G UnÌm| H$s g§»¶m kmV H$s{OE& [2]
Madhusudan Limited purchased a plant from Gopal Limited for `2,00,000 and
agreed to make the payment of purchase consideration by issuing cheque of `10,000
and for remaining due payment by issuing 9% debentures of `100 each at a discount
of 5%. Calculate the number of debenture that were issued.

14) ""Mmby n[agån{Îm¶m±'' VWm ""Mmby Xm{¶Ëd'' H$m ‘yë¶ kmV H$s{OE, ¶{X :- [2]
ñH§$Y (ah{V¶m±) `60,000
Vab gån{Îm¶m± `2,40,000
VabVm AZwnmV =2:1
Calculate the value of "Current Assets" and "Current Liabilites", If :-
Stock (Inventory) `60,000
Liquid Assets `2,40,000
Quick Ratio = 2:1

15) ¶wdamO {b{‘Q>oS> Zo n[agån{Îm¶m| na `26,000 H$m ‘yë¶-èhmg à^m[aV (MmO©) H$aZo Ho$ níMmV² `74,000
H$m bm^ A{O©V {H$¶m& [2]
Aݶ gyMZmE± :
Am¶H$a ^wJVmZ {H$¶m `20,000
n[aMmbZ {H«$¶mAm| Ûmam amoH$‹S>-àdmh H$s JUZm H$s{OE&
Yuvraj Limited made a net profit `74,000 after charging the depreciation of `26,000
on Assets
Other informations :
Income Tax paid `20,000.
Calculate the cash flow form operating activities.

SS–30–Accountancy 5024

13
IÊS> - g
SECTION - C

XrK© CÎmar¶ àíZ : (eãX gr‘m 100 eãX)
Long answer type questions : (Word Limit -100)

16) Z§Xm Am¡a ^§da ’$‘© ‘| gmPoXma h¡, BZH$s pñWa ny§Or H«$‘e: `3,00,000 Am¡a `4,00,000 Wr& ¶{X ny§Or na
ã¶mO d bm^-hm{Z AZwnmV na gmPoXmar g§boI ‘yH$ h¡, Am¡a df© H$m ewÕ bm^ `55,000 h¡, Vmo bm^-hm{Z
{d{Z¶moJ ({Z¶moOZ) ImVm ~ZmBE& [3]
Nanda and Bhanwar are partners in a firm. Their fixed capitals were `3,00,000 and
`4,00,000 respectively. If the partnership deed is silent as to the payment of interest
on capital and profit and losses sharing ratio's, and net profit for the year is `55,000,
prepare Profit and Loss Appropriation Account.
AWdm/OR
{dZmoX Am¡a H$mo‘b EH$ ’$‘© ‘| 2 : 3 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡, BZH$s pñWa ny§Or H«$‘e: `2,40,000 Am¡a
`2,60,000 Wr& 31 ‘mM©, 2024 H$mo nwñVHo$ ~§X H$aZo Ho$ níMmV² nm¶m {H$ CZH$mo ny§Or na 10% dm{f©H$ Xa
go ã¶mO bJmZm ^yb J¶o& g‘m¶moOZ à{d{ï> XO© H$s{OE& [3]
Vinod and Komal are partners in a firm, sharing profits in the ratio of 2 : 3. Their
fixed capitals were `2,40,000 and `2,60,000 respectively. On 31st March, 2024,
after closing the books it was found that Interest on Capital @ 10% per annum
was omitted.Record the Adjustment Entry.

17) ’$‘© Ho$ {dKQ>Z na OZ©b à{d{ï>¶m± ~ZmBE, ¶{X - [3]
i) EH$ J¡a-A{^{b{IV `5,000 H$m Q>mBnamBQ>a, EH$ gmPoXma JUoe Ûmam {b¶m&
ii) boZXma `25,000 Ho$ Wo, CÝhm|Zo AnZo nyU© ^wJVmZ ‘| `25,000 Ho$ ‘yë¶ Ho$ XoZXmam| H$mo ñdrH$ma {H$¶m&
iii) dgybr 춶 `25,000 hþE&
Pass journal Entries on the dissolution of a firm, if
i) Unrecorded Typewriter of `5,000 is taken by a partner Ganesh.
ii) Creditors were `25,000, they Accepted Debtors valued at `25,000 in full
settlement of their claim.
iii) Realisation expense amounted to H25,000.
AWdm/OR

SS–30–Accountancy 5024 [ Turn Over

14
gyMr (A) H$m gyMr (~) Ho$ gmW {‘bmZ H$s{OE : [3]
gyMr (A) - pñW{V gyMr (~) - ’$‘© Ho$ {dKQ>Z H$s ar{V¶m±
i) g^r gmPoXmam| H$s gh‘{V na& a) A{Zdm¶© g‘mnZ
ii) O~ ’$‘© H$m ì¶dgm¶ J¡a-H$mZyZr b) ݶm¶mb¶ Ûmam {dKQ>Z
(Ad¡Y) hmo OmE&
iii) O~ H$moB© gmPoXma ‘mZ{gH$ g§Vb
w Z Imo Xo& c) g‘Pm¡Vo Ûmam {dKQ>Z
Match the List (A) with List (B) :
List (A) - Conditions List (B) - Methods of
Dissolution of a firm
i) With the consent of the all a) Compulsory Dissolution
partners
ii) When the business of the b) Dissolution by Court
firm becomes illegal.
iii) When a partner becomes insance c) Dissolution by Agreement

18) {ZåZ{b{IV gyMZmAm| go ""{dH«$¶'' d ""gH$b bm^'' H$s am{e kmV H$s{OE :- [3]
ñH§$Y AmdV© AZwnmV = 6 JwZm
Am¡gV ñH§$Y = `80,000
{dH«$¶ ‘yë¶, bmJV ‘yë¶ go 25% A{YH$ h¡&
Calculate the amount of "Sales and " Gross profit" from the following informations:-
Stock Turnover Ratio = 6 times
Average Stock = `80,000
Selling Price is 25% excess on cost.
AWdm/OR
gyMr (A) H$m gyMr (~) Ho$ gmW {‘bmZ H$s{OE : [3]
gyMr (A) - boIm§H$Z AZwnmV gyMr (~) - dJ©/loUr
i) Mmby AZwnmV a) bm^Xm¶H$Vm AZwnmV
ii) ã¶mO AmdaU AZwnmV b) emoYZj‘Vm AZwnmV
iii) n[aMmbZ AZwnmV c) VabVm AZwnmV
Match the List (A) with List (B) :
List (A) - Accounting Ratio List (B) - Category
i) Current Ratio a) Profitability Ratio
ii) Interest Coverage Ratio b) Solvency Ratio
iii) Operating Ratio c) Liquidity Ratio

SS–30–Accountancy 5024

15
19) {ZåZ{b{IV gyMZmAm| Ho$ AmYma na ""{d{Îm¶-{H«$¶mAm|'' go amoH$‹S>-àdmh H$s JUZm H$s{OE : [3]
‘X| 2023 2024
g‘Vm A§e ny§Or `6,00,000 `7,50,000

8% G UnÌ `1,00,000 `50,000

Mmby df© Ho$ Xm¡amZ g‘Vm A§em| Ho$ àma§{^H$ eof na 20 à{VeV bm^m§e d G UnÌm| Ho$ àma§{^H$ eof na ã¶mO
H$m ^wJVmZ {H$¶m J¶m&
Calculate the cash flow from " Financing-Activities" from the following
informations:-
Item 2023 2024
Equity Share Capital `6,00,000 `7,50,000
8% Debentures `1,00,000 `50,000
During the year 20% dividend is paid on opening balance of Equity shares and
interest is paid on opening balance of debentures.
AWdm/OR
gyMr (A) H$m gyMr (~) Ho$ gmW {‘bmZ H$s{OE :- [3]
gyMr (A) - ì¶dhma gyMr (~) - {H«$¶mH$bmn H$m àH$ma
i) J«mhH$ H$mo ‘mb ~oMm a) {d{Îm¶ J{V{d{Y
ii) ã¶mO VWm bm^m§e go àm{á b) n[aMmbZ J{V{d{Y
iii) G UnÌm| H$m emoYZ c) {d{Z¶moJ J{V{d{Y
Match the List (A) with List (B):-
List (A) - Transactions List (B) - Types of Activity
i) Sale of goods to customer a) Financing Activity
ii) Receipts from interest and b) Operating Activity
dividend
iii) Redemption of debentures c) Investing Activity

SS–30–Accountancy 5024 [ Turn Over

16
IÊS> - X
SECTION - D

{Z~§YmË‘H$ àíZ : (eãX gr‘m - 200 eãX)
Esssy type questions : (Word Limit - 200)

20) A{dZme Am¡a ^mdoe EH$ ’$‘© ‘| 3 : 5 ‘| bm^-hm{Z ~m±Q>Vo hþE gmPoXma h¡, 31 ‘mM©, 2023 H$mo BZH$m
VwbZ-nÌ (Am{W©H$-{MR²>R>m) {ZåZ Wm : [4]

Xm{¶Ëd ` n[agån{Îm¶m± `

boZXma 4,00,000 ~¢H$ 3,60,000

gm‘mݶ g§M¶ 3,00,000 XoZXma 4,60,000

ny§Or ImVo : (–) Sy>~V G Um| Ho$ {bE

A{dZme - 5,00,000 àmdYmZ 20,000

^mdoe - 4,00,000 9,00,000 4,40,000

ßbm§Q> 8,00,000

16,00,000 16,00,000

Aݶ gyMZmE± :

do 1 Aàob, 2023 H$mo ""amhþb'' H$mo {ZåZ eVm] Ho$ gmW bm^m| ‘| 1/3 {hñgo Ho$ {bE àdoe XoVo h¡ :

i) amhþb AnZo {hñgo H$s ny§Or d »¶m{V Ho$ {bE g§¶wº$ ê$n go `4,80,000 amoH$‹S> bmVm h¡&

ii) ’$‘© H$s »¶m{V H$m ‘yë¶m§H$Z A{Ybm^ `1,20,000 Ho$ Xmo dfm] Ho$ H«$¶ Ho$ ~am~a {H$¶m J¶m&

""gmPoXmam| Ho$ ny§Or ImVo'' ~ZmBE&

SS–30–Accountancy 5024

17
Avinash and Bhavesh are partners in a firm, sharing profits in the ratio of 3 : 5, their
Balance-Sheet as at 31st March, 2023 was as follows:-
Balance-Sheet
Liabilities ` Assets `
Creditors 4,00,000 Bank 3,60,000
General Reserve 3,00,000 Debtors 4,60,000
Capital A/c's:- (–) provision
Avinash - 5,00,000 for bad debts 20,000
Bhavesh - 4,00,000 9,00,000 4,40,000
Plant 8,00,000
16,00,000 16,00,000
Other informations :-
On 1st April, 2023 they admitted "Rahul" as new partner for 1/3rd share in profit on
the following terms:-
i) Rahul will bring cash of `4,80,000 for his share of capital and goodwill Jointly.
ii) Goodwill of the firm has been valued at 2 years purchase of the super profit
of `1,20,000.
Prepare "Partners Capital Account"?
AWdm/OR
Z¶o gmPoXma Ho$ àdoe na :- [4]
""gån{Îm¶m| Am¡a Xm{¶Ëdm| Ho$ nyZ‘©yë¶m§H$Z'' go g§~§{YV OZ©b à{d{ï>¶m± Xr{OE :-
i) n[agån{V Ho$ ‘yë¶ ‘| d¥{Õ hmoZo na
ii) Xm{¶Ëdm| Ho$ ‘yë¶m| ‘| H$‘r hmoZo na
iii) J¡a A{^{b{IV Xm{¶Ëdm| Ho$ {bE
iv) J¡a A{^{b{IV n[agån{Îm¶m| Ho$ {bE
v) nyZ‘y©ë¶m§H$Z na hm{Z H$mo ny§Or ImVm| ‘| hñVm§VaU Ho$ {bE
Give journal Entries related to "Revaluation of Assets and Liabilities", at the time
of admission of a new partner :-
i) For increase in the value of an asset
ii) For reduction in the value of liabilities.
iii) For unrecorded liabilities.
iv) For unrecorded Assets
v) For transferring the loss on revaluation in partners Capital Account.

SS–30–Accountancy 5024 [ Turn Over

18
21) a§Jmobr {b{‘Q>oS> Zo `10 dmbo 10,000 g‘Vm A§em| Ho$ {bE10% àr{‘¶‘ na AmdoXZ hoVw à{ddaU Omar
{H$¶m, am{e¶m± Bg àH$ma Xo¶ Wr : [4]

AmdoXZ na `3

~§Q>Z na `6 (àr{‘¶‘ g{hV)

àW‘ d A§{V‘ ‘m§J na `2

9,000 A§em| Ho$ {bE AmdoXZ nÌ àmá hþE& {ටH$m {Ogo 400 A§e ~§{Q>V {H$¶o, ‘m§J am{e H$m ~§Q>Z Ho$ gmW
^wJVmZ H$a {X¶m& a§Jmobr {b{‘Q>oS> H$s nwñVH$m| ‘| Amdí¶H$ OZ©b à{d{ï>¶m± Xr{OE (Ho$db AmdoXZ d Am~§Q>Z
Ho$ {bE) -

Rangoli Limited issued prospectus inviting applications for 10,000 Equity Share
of `10 at 10% premium, amounts payable are as follows:-
On Application `3

On Allotment `6 (Including premium)

On first and final call `2

Application were received for `9,000 Shares. Priyanka, who was allotted 400 shares
paid call money with allotment. Pass necessary Journal Entries in the books of
Rangoli Limited. (Only for Application and Allotment)
AWdm/OR
pñ‘Vm {b{‘Q>oS> Zo 500 g‘Vm A§e `100 à{V A§e dmbo H$m haU {H$¶m, {OZ na `90 à{V A§e ‘m§Jm J¶m
Wm& BZ A§em| na `40 à{V A§e àW‘ d A§{V‘ ‘m§J Ho$ ~H$m¶m Wo, H$ånZr Zo BÝh| `70 à{V A§e nyU©-àXÎm
na nwZ: {ZJ©{‘V H$a {X¶o& H$ånZr H$s nwñVH$m| ‘| Amdí¶H$ OZ©b à{d{ï>¶m± Xr{OE VWm ""A§e-haU ImVm''
~ZmBE& [4]

Smita Limited forfeited 500 equity shares of `100 each on which `90 per share
was called-up. There was a arrear of `40 each of first and final call on these shares.
Company re-issued these shares at `70 per share as fully paid-up. Give necessary
Journal Entries in the books of company and prepare "Share forfeiture A/c".

SS–30–Accountancy 5024

19
22) amOdra {b{‘Q>oS> H$s nwñVH$m| ‘o {ZåZ H$s Amdí¶H$ à{d{ï>¶m± XO© H$s{OE :- [4]

i) `100 à˶oH$ Ho$ 1,200; 9% G UnÌ g‘‘yë¶ na {ZJ©{‘V Ed§ 20% àr{‘¶‘ na emoYZr¶ h¡&

ii) `1,000 à˶oH$ 150; 8% G UnÌ 10% ~Q²>Q>o na {ZJ©{‘V Ed§ 5% àr{‘¶‘ na emoYZr¶ h¡&

Record the necessary Journal Entries in the books of Rajveer Limited for the
following :-

i) 1,200; 9% Debentures of `100 each are issued at par and redeemable at 20%
premium.

ii) 150; 8% Debenture of `1,000 each are issued at 10% discount and redeemable
at 5% premium.

AWdm/OR

AÞw {b{‘Q>oS>, n§Om~ ZoeZb ~¢H$ go `4,00,000 H$m G U boVr h¡, Am¡a g‘nmpíd©H$ à{V^y{V Ho$ ê$n ‘|
`100 à{V G UnÌ H$s Xa go 5,000; 9% G UnÌ {ZJ©{‘V H$aVr h¡& H$ånZr H$s nwñVH$m| ‘| OZ©b
à{d{ï>¶m± XO© H$s{OE VWm Amn Bgo VwbZ-nÌ (Am{W©H$ {MR²>R>o) ‘| H¡$go Xem©¶|Jo, ¶{X BZH$m nwñVH$m| ‘|
boIm {H$¶m OmVm hmo& [4]

Annu Limited took a loan of `4,00,000 from Punjab National Bank, and issued
5,000; 9% debentures of `100 each as a collateral security. Record the entries in
the books of company and how will you show in Balance-Sheet, if it will be
recorded in the books.



SS–30–Accountancy 5024

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