MP Board Class 12 Sample Paper 2027 Book Keeping & Accountancy

FOR MP CLASS 12 PREPARATION

MP Board Class 12
Sample Paper 2027
Book Keeping &
Accountancy
EXAM YEAR TYPE SUBJECT
MP Class 12 2027 Sample Paper Accountancy

Notes · Sample Papers · Previous Year Papers · Mock Tests

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dsoy vH;kl gsrq uewuk iz’u&i=
Sample Question Paper for Practice Only

gk;j lsds.Mjh ijh{kk & 2027

Higher Secondary Examination - 2027

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Total Total Printed Pages Time Maximum Marks

23 10 03:00 Hours 80

funs'k%
(I)
(II)
lHkh iz'u gy djuk vfuok;Z gSA m
iz'u Øekad 1 ls 5 rd oLrqfu"B iz.'cuo gSaA izR;sd mi&iz'u ds fy, 1 vad
fu/kkZfjr gSA e m
(III) iz'u Øekad 6 ls 15] izR;sdlaizs'u 2 vad] 'kCn lhek 30 'kCnA
(IV) iz'u Øekad 16 ls 19] izaRg;sd iz'u 3 vad] 'kCn lhek 75 'kCnA
(V) iz'u Øekad 20 ls 23] izR;sd iz'u 4 vad] 'kCn lhek 120 'kCnA
(VI) iz'u Øekad 16 ls 23 rd lHkh esa vkUrfjd fodYi fn;s x;s gSaA
(VII) la[;kRed iz'uksa esa 'kCn lhek dk dksbZ ca/ku ugha gSA
Instructions:

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I. All questions are compulsory.
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Questions no. 1 to 5 are objective type questions. Each sub-question
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g la III. Questions no. 6 to 15, each question 02 marks,aword limit 30 words.
a IV. Questions no. 16 to 19, each question 03 marks, word limit 75 words.
V. Questions no. 20 to 23, each question 04 marks, word limit 120 words.
VI. Questions no. 16 to 23 have internal options.
VII. There is no limit of words in numerical questions.

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Page 1 of 10

1. lgh fodYi pqudj fyf[k, & (1X6=6)
(I) A vkSj B fdlh lk>snkjh QeZ esa ykHk&gkfu 3:2 ds vuqikr esa ck¡Vrs gSaA lk>snkjh
lays[k esa _.k ij C;kt laca/kh dksbZ izko/kku ugha gSA A us ₹1]00]000 dk _.k QeZ
dks fn;k gSA A dks fdl nj ls C;kt izkIr gksxk &
(a) 6% (b) 6% okf"kZd

(c) 12% okf"kZd (d) dksbZ C;kt izkIr ugha gksxk

(II) [;kfr gS &
(a) ,d py lEifRr (b) ,d LFkkbZ lEifRr

(c) ,d ewrZ lEifRr (d) ,d d`f=e lEifRr

(III) lk>snkjh QeZ ds fo?kVu ij] laifRr;ksa dh fcØh ls izkIr jkf'k dks loZizFke fdldk
Hkqxrku djus ds fy, mi;ksx fd;k tkrk gS &
(a) lk>snkjksa dh iw¡th dk (b) lk>snkjksa ds _.k dk

(c) ckgjh nkf;Roksa dk (d) lk>snkjksa ds pkyw [kkrksa dk

(IV) lkoZtfud daiuh }kjk va'kksa ds fuxZeu ij tkjh fd;k tkus okyk izys[k gS &

(a) ik"kZn lhek fu;e (b) ik"kZn varfuZ;e

(c) lkj.kh 'F' (d) izfooj.k

(V) _.ki= ftudk gLrkarj.k dsoy lqiqnZxh ek= ls gks tkrk gS &
(a) okgd _.ki= (b) ca/kd _.ki=

(c) jftLVMZ _.ki= (d) lk/kkj.k _.ki=

(VI) fuEufyf[kr esa ls foRrh; fØ;kvksa ls jksdM+ izokg dk ,d mnkgj.k gS &
(a) fdjk;s dk Hkqxrku (b) fofu;ksx ij izkIr ykHkka'k

(c) LFkkbZ tek ij cSad }kjk fn;k x;k C;kt (d) va'kksa dk fuxZeu

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s em Choose and write the correct option -
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(I) ‘A’ and ‘B’ share profits and losses in a partnership firm in the ratio of 3:2. There is no
provision regarding interest on loans in the partnership deed. ‘A’ has given a loan of
₹1,00,000 to the firm. At what rate will ‘A’ receive interest -
(a) 6% (b) 6% per annum
(c) 12% per annum (d) No interest will be received
(II) Goodwill is –
(a) A current asset (b) A fixed asset
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(c) A tangible asset (d) An artificial asset
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(III) On the dissolution of a partnership firm, the amount realised from the sale of assets is first
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used to pay —
(a) Partners' capital (b) Partners' loans ag
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(c) External liabilities (d) Partners' current accounts
(IV) The document issued by a public company for the issue of shares is –
(a) Memorandum of Association (b) Articles of Association
(c) Table 'F' (d) Prospectus
(V) Debentures that are transferable merely by delivery are –
(a) Bearer debentures (b) Mortgage debentures
(c) Registered debentures (d) Ordinary debentures
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(VI)
(a) Payment of rent m .co
Which of the following is an example of cash flow from financing activities?
(b) Dividend received on investments
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(c) Interest paid by the bank on fixed deposits (d) Issue of shares

2. fjDr LFkkuksa dh iwfrZ dhft, & a (1X6=6)

(I) ykHk&gkfu fofu;kstu [kkrk ,d …………….. [kkrk gSA
(II) u;s lk>snkj }kjk Hkkoh ykHk esa fgLlk ikus ds fy, .............................. dk
Hkqxrku fd;k tkrk gSA
(III) lsokfuo`Rr lk>snkj ds fgLls dh iwfrZ …………….. lk>snkj djrs gSaA
va'k gj.k [kkrs dk 'ks"k fpV~Bs ds .................... i{k dh vksj n'kkZ;k tkrk gSA m
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(IV)
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izfrHkwfr izhfe;e dks dEiuh ds fpV~Bs esa ................ 'kh"kZd esa fn[kk;k tkrk gSA
las ag
ag Fill in the blanks -
(I) Profit and Loss Appropriation Account is a …………….account.
(II) Payment of ……………… is made by a new partner to acquire a share in the future profits of
the firm.
(III) The share of a retiring partner is compensated by the ……………… partners.
(IV) The balance of the Share Forfeiture Account is shown on the ……………… side of the Balance
Sheet.
(V) The rate of interest is not specified in ……………… debentures.
(VI) Securities Premium is shown under the ................ heading in the Balance Sheet of a
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company.
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3- lR;@vlR; esa mRrj fyf[k, & (1X6=6)

(I) ykHkkZtu esa ifjorZu dk [;kfr ds ewY; ij izHkko ugha iM+rk gSA
(II) lk>snkjh le>kSrs esa ifjorZu ls lk>snkjh QeZ dk iquxZBu gks tkrk gSA
(III) fdlh lk>snkj ds vodk'k xzg.k djus ij iqjkuh lk>snkjh dk lekiu gks tkrk gSA
(IV) daiuh vf/kfu;e 2013 ds vuqlkj fpV~Bk dsoy yEcor izk:i esa fn;k tkrk gSA
(V) _.k&lerk vuqikr esa yxkrkj o`f) daiuh ds foRrh; tksf[ke dks c<+krk gSA
(VI) e'khujh ds cnys va'k tkjh djus ls dqy jksdM+ ,oa jksdM+ lerqY; izHkkfor gksrs gSaA

Answer the following in True/False-
(I) A change in profit-earning capacity does not affect the value of goodwill.
(II) A change in the partnership agreement results in the reconstitution of the partnership
firm.
(III) On the retirement of a partner, the old partnership comes to an end.
(IV) According to the Companies Act, 2013, the Balance Sheet is presented only in the vertical
format.
(V) A continuous increase in the debt-equity ratio increases the financial risk of the company.
(VI) The issue of shares in exchange for machinery affects the total cash and cash equivalents.

4- lgh tksfM+;k¡ cukb;s & (1X7=7)

(A) (B)

(I) lk>snkjh foys[k esa ifjorZu (a) lk>snkjksa ds chp lEcU/k
(II) lk>snkjh foys[k dk izk:i (b) va'k dh vafdr ewY; ls vf/kd izkIr jkf'k
(III) iz/kku ,oa ,tsaV (c) va'k/kkfj;ksa ls okLro esa izkIr jkf'k
(IV) va'k vf/keku(izhfe;e) (d) va'k/kkfj;ksa ls ;kpuk ls igys izkIr jkf'k
(V) cdk;k ek¡x (e) lHkh lk>snkjksa ds gLrk{kj
(VI) vfxze ek¡x (f) LVkEi vf/kfu;e
(VII) pqdrk iw¡th (g) ek¡xh xbZ ij vHkh izkIr u gqbZ jkf'k

Match the columns -
(A) (B)
(I) Change in Partnership Deed (a) Relationship among partners
(II) Format of Partnership Deed (b) Amount received in excess of the face value
of shares
(III) Principal and Agent (c) Amount actually received from shareholders
(IV) Share Premium (d) Amount received from shareholders before
it is called up
(V) Calls in Arrears (e) Signatures of all partners
(VI) Calls in Advance (f) Stamp Act
(VII) Paid-up Capital (g) Amount called up but not yet received

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5- ,d okD~; esa mRrj fyf[k, (1X7=7)
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(I)[;kfr dh x.kuk esa Ø; o"kZ D;k gS\
(II) okLrfod vkSlr ykHk dk lkekU; ykHk ij vkf/kD; D;k dgykrk gS\
(III) fdlh lk>snkj ds vodk'k xzg.k djus ij fuo`Rr lk>snkj dk _.k [kkrk fdl fLFkfr
esa [kksyk tkrk gS\
(IV) QeZ ds fo?kVu ij] ;fn fdlh ewRkZ lEifRr dk foØ; ewY; ugha fn;k gks rks mldk
foØ; ewY; D;k gksxk\
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(V) daiuh ds vkUrfjd izca/k ls lacaf/kr izys[k dks D;k dgrs gSa\
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(VI) daiuh ds ykHk dks fpV~Bs esa fdl 'kh"kZd ds vUrxZr fn[kk;k tkrk gS\
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(VII) ewY;âkl dks lapkyu xfrfof/k;ksa ls jksdM+ izokg dh x.kuk esa 'kq) ykHk esa okil D;ksa
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tksM+k tkrk gS\ ag
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Write answer in one sentence.
(I) What is the purchase year in the calculation of goodwill?
(II) What is the excess of actual average profit over normal profit called?
(III) Under what circumstances is the Retiring Partner’s Loan Account opened when a partner
retires?
(IV) On the dissolution of a firm, if the realised value of a tangible asset is not given, what will
be its realised value?
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(V) What is the document related to the internal management of a company called?
(VI) Under which heading is the profit of a company shown in the Balance Sheet?
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(VII)
activities?
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Why is depreciation added back to net profit while calculating cash flow from operating

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6. A vkSj B ,d QeZ esa lk>snkj gSaA A us ₹2]00]000 dh iw¡th yxkbZ rFkk B us ₹1]00]000
dh iw¡th yxkbZA B QeZ ds lapkyu esa lfØ; ls Hkkx ysrk gS] tcfd A fuf"Ø; lk>snkj
gSA ;fn lk>snkjh lays[k esa ykHk foHkktu dk dksbZ fo'ks"k izko/kku ugha gS rks ykHk fdl
vuqikr esa ck¡Vk tk;sxk\ rdZ lfgr mRrj nhft,A 2

‘A’ and ‘B’ are partners in a firm. ‘A’ contributed capital of ₹2,00,000, while ‘B’ contributed
capital of ₹1,00,000. ‘B’ actively participates in the management of the firm, whereas A is a
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sleeping partner. If there is no specific provision regarding profit-sharing in the partnership
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deed, in what ratio will the profits be distributed? Give reasons for your answer.

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7. lfpu vkSj fojkV 2 : 1 ds vuqikr esa ,d QeZ esa lk>snkj gSaA lmUgks aus 1 vizSy 2025 dks
la vkSgj fojkV ls 3: 2 ds vuqikr
/kksuh dks 1/4 Hkkx ds fy, lk>snkj cuk;k ftls og lfpu a
ag esa izkIr djrk gSA u;k ykHk foHkktu vuqikr Kkr dhft,A 2

Sachin and Virat are partners in a firm sharing profits in the ratio of 2:1. On 1 April 2025, they
admitted Dhoni as a partner for a 1/4 share in profits, which he takes from Sachin and Virat in
the ratio of 3:2. Calculate the new profit-sharing ratio

8. ,d lk>snkj ds fuo`Rr gksus ds dksbZ nks dkj.k fyf[k,A 2

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Write any two reasons for the retirement of a partner.
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9. fuEufyf[kr n'kkvksa esa QeZ dk fo?kVu fdl jhfr ls gksxk &
(I) lHkh lk>snkjksa ds fnokfy;k gksus ijA
(II) og dk;Z ftlds fy, lk>snkjh dh xbZ Fkh] iw.kZ gks tkus ijA 2

In the following circumstances, by which mode will the firm be dissolved?
(i) When all the partners become insolvent.
(ii) When the purpose for which the partnership was formed has been accomplished.

10. va'kksa ds iqufuZxeu ls D;k vk'k; gS\ 2

What is meant by the reissue of shares?

11. _.ki= dks ifjHkkf"kr dhft,A 2

Define Debenture

12. daiuh ds fpV~Bs esa ^vewRkZ laifRr;k¡* mi&'kh"kZd dh fdUgha pkj enksa ds uke fyf[k,A 2

Name any four items under the sub-heading ‘Intangible Assets’ in the Balance Sheet of a
company.

13. ,d daiuh dh pkyw ifjlaifRr;k¡ ₹6]00]000 rFkk pkyw nkf;Ro ₹3]00]000 gSaA daiuh
₹1]00]000 dh udnh ls pkyw nsunkfj;ksa dk Hkqxrku djrh gSA u;k pkyw vuqikr Kkr
dhft,A 2

A company has current assets of ₹6,00,000 and current liabilities of ₹3,00,000. The company
pays current liabilities of ₹1,00,000 in cash. Calculate the new current ratio.

14. _.k&lerk vuqikr dk lw= vkSj bldk vkn'kZ eku fyf[k,A 2

Write the formula for “Debts Equity Ratio” and state its ideal value.

15. jksdM+ lerqY; ls D;k vk'k; gS\ 2

What is meant by cash equivalents?

16. P, Q vkSj R ,d QeZ esa leku vuqikr esa lk>snkj gSaA QeZ ls R dh lsokfuo`fRr ij [;kfr
çC;kft dk ewY; ₹36]000 fu/kkZfjr fd;k x;k gSA P vkSj Q vius ikjLifjd ykHk&foHkktu
vuqikr dks Øe'k% 3 : 2 j[kus ds fy, lger gSaA [;kfr ds lek;kstu gsrq vko';d
tuZy izfof"V dhft,A 3

P, Q and R are equal partners in a firm. Premium for goodwill has been valued at ₹36,000 on
R's retirement from the firm. P and Q agree to keep their mutual profit sharing ratio as 3:2
respectively. Give necessary journal entry for treatment of goodwill.

अथवा/OR
R;kx vuqikr vkSj izkfIr vuqikr esa dksbZ rhu varj fyf[k,A
Write any three differences between Sacrificing Ratio and Gaining Ratio.

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17. jke fyfeVsM us ,d va'k/kkjh ds ₹10 okys iw.kZ;kfpr 50 va'kksa dks tCr dj fy;kA va'k/kkjh
g
a us vkosnu ij ₹3 izfr va'k rks ns fn, Fks ysfdu vkoaVau ds ₹3 izfr va'k o vfUre ;kpuk
ds ₹4 izfr va'k ugha ns ldkA va'kksa ds gj.k dh izfof"V dhft,A 3

Ram Limited forfeited 50 fully called shares of ₹10 each of a shareholder. The shareholder
had paid ₹3 per share on application but could not pay ₹3 per share on allotment and ₹4 per
share on the final call. Pass the journal entry for the forfeiture of shares.
अथवा/OR
X fyfeVsM us Y fyfeVsM ls ₹5]40]000 esa Hkou Ø; fd;k vkSj bldk Hkqxrku ₹100 o m
m
okys lerk vac'ok le ewY; ij fuxZfer djds fd;kA vko';d iath izfof"V;k¡ dhft,A . c
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empurchased a building from Y Limited for ₹5,40,000 and paid for it by issuing equity
l a s
s
la of ₹100 at par. Make necessary entries.
X Limited
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shares

18. fuEufyf[kr enksa dks daiuh ds fpV~Bs ds eq[; 'kh"kZdksa vkSj mi&'kh"kZdksa ds varxZr n'kkZb, &

(i) Hkou vkSj Hkwfe
(ii) okgu
(iii) pkyw dk;Z (dk;Z izxfr ij) 3

Show the following items under the main headings and sub-headings of a company's Balance
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Sheet –

(i) Land and Building
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(ii) Vehicles
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(iii) Work in progress

अथवा/OR
daiuh ds foRrh; fooj.kksa dh fdUgha rhu lhekvksa dk o.kZu dhft,A
Describe any three limitations of the financial statements of a company.

19. jksdM+ izokg fooj.k cukus ds dksbZ rhu mís'; fyf[k,A 3

Write any three objectives of preparing a Cash Flow Statement. m
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m .co अथवा/OR
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s e dhlax.kuk dhft, &
fuEu lwpukvksa ls lapkyu laca/kh fØ;kvksa ls jksdM+ izokg g
g la a
a िववरण 31-03-2024 (₹) 31-03-2025 (₹)
लाभ हािन का आिधভ 2,40,000 2,20,000

दे नदार 1,24,000 1,00,000
अद िकराया 84,000 48,000
ূाित 1,52,000 1,60,000
पूव१द बीमा 8,000 16,000
लेनदार
om
76,000 52,000
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Calculate cash flow from operating activities from the following information-

Particulars 31-03-2024 (₹) 31-03-2025 (₹)
Surplus in Profit and Loss 2,40,000 2,20,000
Debtors 1,24,000 1,00,000
Outstanding Rent 84,000 48,000
Goodwill 1,52,000 1,60,000
Prepaid Insurance 8,000 16,000
Creditors 76,000 52,000

20. lquhy vkSj dfiy ,d QeZ esa lk>snkj gSa rFkk ykHk&gkfu dks 3%2 ds vuqikr esa ck¡Vrs gSaA
mUgksaus Øe'k% ₹50]000 vkSj ₹40]000 iw¡th ds :i esa yxk;sA dfiy dks ₹10]000 okf"kZd
osru ikus dk vf/kdkj gSA iw¡th ij rFkk vkgj.k ij C;kt dh nj 5 % okf"kZd gSA lquhy
vkSj dfiy us Øe'k% ₹8]000 vkSj ₹15]000 dk vkgj.k fd;k] ftl ij C;kt dh jkf'k
Øe'k% ₹200 vkSj ₹300 FkhA mi;qZDr lek;kstu djus ls igys 31 ekpZ 2024 dks QeZ dk
ykHk ₹31]000 FkkA ykHk&gkfu lek;kstu [kkrk rS;kj dhft,A 4

Sunil and Kapil are partners in a firm sharing profits and losses in the ratio of 3:2. They
contributed capital of ₹50,000 and ₹40,000 respectively. Kapil is entitled to a salary of
₹10,000 per annum. The rate of interest on capital and drawings is 5% per annum. Sunil and
Kapil withdrew ₹8,000 and ₹15,000 respectively, on which the interest amounted to ₹200 and
₹300 respectively. The profit of the firm before making the above adjustments was ₹31,000
as on 31st March, 2024. Prepare the Profit and Loss Appropriation Account.

अथवा/OR

LFkk;h iw¡th i)fr ,oa ifjorZ'khy iw¡th i)fr esa dksbZ pkj varj fyf[k,A
Write any four difference between the Fixed Capital Method and the Fluctuating Capital
Method.

21. ,d O;olk; us fiNys dqN o"kksZa ds nkSjku vkSlr ₹8]00]000 okf"kZd ykHk vftZr fd;kA
blh izdkj ds O;olk; esa lkekU; ykHk dh nj 10% okf"kZd gSA O;olk; dh dqy
ifjlaifRr;ksa dk ewY; ₹22]00]000 rFkk dqy nkf;Ro ₹5]60]000 gSaA ;fn [;kfr dk ewY;kadu
vf/kykHk ds 2 o"kksZa ds Ø; ds vk/kkj ij fd;k tkrk gS] rks QeZ dh [;kfr dk ewY; Kkr
dhft,A 4

A business has earned an average annual profit of ₹8,00,000 during the last few years. The rate
of normal profit in similar businesses is 10% per annum. The total value of the assets of the
business is ₹22,00,000 and its total liabilities are ₹5,60,000. If goodwill is valued at 2 years’
purchase of super profit, calculate the value of goodwill of the firm.

अथवा/OR

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ag
X vkSj Y ,d QeZ esa 3%2 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA 31 ekpZ 2026 dks
a mudk fpV~Bk fuEukuqlkj Fkk &
nkf;Ro jkf'k (₹) सं पि यां रािश (₹)
लेनदार 20,000 दे नदार 15,000
ॉक 25,000
पूँजी -
50,000
X — 40,000 भवन
Y — 30,000 70,000
m
कुल
om
90,000 कुल 90,000
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os Z dksmykHk esa 1/5 Hkkx ds fy, lk>snkjh esa izos'k nsrs gSaA Z vius fgLls dh iw¡th as
se ₹20]000 udn ykrk gSA izos'k dh 'krsZa fuEufyf[kr Fkha &
dslafy, a g l
g
a (i) Hkou dk ewY; ₹60]000 vk¡dk x;kA
(ii) LVkWd ds ewY; esa ₹3]000 dh deh dh xbZA
(iii) nsunkjksa ij ₹1]000 dk lafnX/k _.k izko/kku cuk;k x;kA
QeZ dh iqLrdksa esa iquewZY;kadu [kkrk rS;kj dhft,A
X and Y are partners sharing profits in the ratio of 3:2. On 31st March 2026, their
Balance Sheet was as follows:
m
Liabilities Amount (₹)
c. o Assets Amount (₹)
Creditors 20,000
e m Debtors 15,000
Capitals-
l as Stock 25,000
X — 40,000
Y — 30,000
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70,000
Building 50,000

Total 90,000 Total 90,000

They admit Z into partnership for a 1/5th share in profits. Z brings ₹20,000 in cash as his
capital. The terms of admission were -
(i) Building was valued at ₹60,000.
(ii) Stock was reduced by ₹3,000.
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(iii) A provision for doubtful debts of ₹1,000 was created on debtors.
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Prepare Revaluation Account in the books of the firm.

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s e 22. va'kksa ds gj.k dh izfØ;k fyf[k,A
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a Write the procedure of forfeiture of shares.
अथवा/OR

daiuh vf/kfu;e ds vuqlkj izfrHkwfr izhfe;e dh jkf'k ds mi;ksxksa dk o.kZu dhft,A
Describe the uses of the Securities Premium as per the Companies Act.

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23. lqfo/kk fyfeVsM us ₹100 okys 2000 _.ki= 10% izhfe;e ij tkjh fd,A bu ij jkf'k;k¡
bl izdkj ns; Fkh& ₹20 vkosnu ij] ₹40 vkoaVu ij ¼izhfe;e lfgr½ ,oa 'ks"k jkf'k
izFke ,oa vafre ;kpuk ij ns; FkhA lHkh jkf'k;k¡ ;Fkk le; izkIr gks xbZA vko';d iath
izfof"V;k¡ dhft,A 4

Suvidha Limited issued 2,000 debentures of ₹100 each at a premium of 10%. The amount
was payable as follows - ₹20 on application, ₹40 on allotment (including premium), and the
remaining amount on the first and final call. All amounts were duly received on time. Pass
the necessary journal entries.
अथवा/OR
fuEufyf[kr vk/kkj ij _.ki=ksa ds izdkjksa dk o.kZu dhft, &
(I) 'kks/ku ds vk/kkj ij
(II) lqj{kk ds vk/kkj ij

Describe the types of debentures on the following bases:
(I) On the basis of redemption
(II) On the basis of security

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