HBSE Class 12 Sample Paper 2024 Answers Accountancy

HBSE
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2024
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ANSWER KEY

MARKING SCHEME
CLASS – XII (2023-24)
ACCOUNTANCY (903)
Q Questions Mark
No. s
(c)Reconstitution of Partnership (स) साझेदारी का पन
ु र्गठन 1
1.
2. (a) Credited to all Partner’s capital Account in Old ratio 1
(अ) सभी साझेदारो के पूंजी खाते में परु ाने अनुपात में क्रेडिट ककया र्या।
3. (c) Capital to be called up only on liquidation of company 1
(स) कूंपनी के समापन पर मााँर्ी जाने वाली पाँजी का भार्

4. Agent. एजेंट 1
5. (a) Bank A/c Dr. 1
To Loan To Partner A/c
6. At the time of change in the profit-sharing ratio of existing partners. 1
ववद्यमान साझेदारों के लाभ-ववभाजन अनप
ु ात में पररवतगन के समय।
7. (b) Both Reason (R ) and Assertion (A ) are correct and Reason (R ) is the correct 1
explanation of Assertion (A )
(ब) कारण (R) और अभभकथन (अ) दोनों सही है और कारण (R) अभभकथन (A) की सही
व्याख्या है ।
8. (d) Assertion (A ) is not correct but the Reason (R ) is correct 1
(द) अभभकथन (A) सही नही है लेककन कारण (R) सही है।
9. Reserve Capital आरक्षित पज ाँ ी 1
10. Personal account व्यक्ततर्त खाता 1
11. 1. Shareholders are owner of company while debenture holders are lenders of 1
company. शेयरधारी कूंपनी के स्वामी होते है जबकक ऋणपत्रधारी कूंपनी के ऋणदाता होते
है
2. Shareholders receive dividend from the company while debenture holder
receive interest from company. शेयरधारी को कूंपनी से लाभाूंश भमलता है, जबकक
ऋणपत्रधारी को कूंपनी से ब्याज भमलता है।

12. Interest on capital @ 10%
W ⇒ 40,000×10/100 = Rs 4,000
S ⇒ 80,000×10/100 = Rs 8,000

1

Total Interest on Capital = 12,000
Profit wrongly distributed equal to amount of interest.
Particulars W S
Interest on capital Cr. 4,000 80,000 1
Distribution of losses in 1:1 Dr. 6,000 6, 00
Net Effect 2,000 (Dr) 2,000 (Cr.)

Date Particulars Debit Credit
(Rs.) (Rs.)
W’s Capital A/c Dr. 2,000
To S’s Capital A/c 2,000 1

OR
Features of partnership (any two) 1+1
1. Two or more persons दो या दो से अधधक व्यक्तत
2. Agreement between partners साझेदारों के बीच ठहराव
3. Sharing of profit लाभों के बूंटवारा
4. Existence of business and profit motive व्यवसाय की उपक्स्तधथ एवूं लाभ कमाने
का उद्देश्य
5. Relationship of principal and agent स्वामी और एजेंट का सूंबूंध
13. (i)Calculation of Actual Average Profit: ½
Average Profit 70,000
Less: Abnormal Profit 5,000
Actual Average Profit: 65,000

(ii) Normal Profits=Capital Invested ×Normal Rate of Return/100 ½
=5,50,000×10/100= Rs55,000

(iii)Super Profit = Actual Average Profit -Normal Profit ½
=65,000 -55,000 =Rs10,000

(iv) Goodwill = Super Profit × Number of years purchased ½
=Rs10,000×4 = Rs40,000.

OR
Factors affecting value of Goodwill (any 4 with explanation)
1. Nature of Business Any
2. Location two
3. Efficiency of Management
4. Market Situation 1+1
5. Special advantage
2

ख्यातत के मल्य को प्रभाववत करने वाले कारक (वणगन सहहत कोई 4)

1. व्यवसाय की प्रकृतत

2. स्थान

3. प्रबूंधन की दिता

4. बाज़ार पररक्स्थततयााँ

5. ववशेष लाभ
14. JOURNAL
Date Particulars L.F Debit (Rs.) Credit
(Rs.)
1. Bank A/c Dr. 1,00,000
To Premium for goodwill A/c 1,00,000 1
(For brining goodwill in cash )

2. Premium for goodwill A/c Dr. 1,00,000
To A’s Capital A/c 40,000 1
To B’s Capital A/c 60,000
( Transfer of premium for goodwill
to sacrificing partner’s in
sacrificing ratio)
15. (Any Two) 1+1
BASIS OF
SACRIFICING RATIO GAINING RATIO
DIFFERENCE

It is the ratio in which the
It is the ratio in which old remaining partners acquire
partner surrender a part of the outgoing partner’s share.
their share in the favour of
MEANING अर्थ new partner. यह वह अनप
ु ात है क्जसमे शेष
साझेदारों द्वारा अवकाश ग्रहण
यह वो अनुपात है क्जसमे पुराने करने वाले या मत
ृ क साझेदार के
साझेदार द्वारा नए साझेदार के हहस्से को प्राप्त ककया जाता है।

3

पि में अपने हहस्से का त्यार्
ककया जाता है।

Gaining ratio is calculated at
Sacrificing ratio is calculated the time of death or
at the time of the admission retirement of the partner.
WHEN of the partner.
CALCULATED
लाभ प्राक्प्त अनप
ु ात ककसी
त्यार् अनप
ु ात नए साझेदार के
गणना का समय साझेदार के फमग से अवकाश
फमग में प्रवेश के समय तनकाला
ग्रहण अथवा मत्ृ यु के समय
जाता है।
तनकाला जाता है।

It is calculated to determine
It is calculated to determine the amount of compensation
the amount of compensation to be paid by each of the
to be paid by the incoming gaining partner to the
PURPOSE OF partner to the sacrificing
CALCULATIO outgoing partner as premium
partner as premium for for goodwill or goodwill.
N goodwill or goodwill.
अवकाश ग्रह करने वाले साझेदार
गणना का उद्देश्य नए साझेदार के हहस्से की ख्यातत
को दी र्ई ख्यातत की राभश शेष
की राभश को त्यार् अनप
ु ात में
साझेदारों द्वार लाभ प्राक्प्त
पुराने साझेदारों में बााँटा जाता है।
अनुपात में दी जाती है।

CALCULATIO
Old Ratio- New Ratio New Ratio- Old ratio
N

परु ाना अनप
ु ात- नया अनप
ु ात नया अनप
ु ात- परु ाना अनप
ु ात
गणना का सत्र
ू

4

16.
Date Particulars Debit Credit
(Rs.) (Rs.)
Share Capital A/c Dr. 4,000 1
Securities Premium Reserve A/c Dr. 1,000 mark
To share forfeiture A/c 1,500
To Calls in Arrears A/c 3,500
(Being 500 shares forfeited for non-payment of
Rs.7 including premium ‘2per share )
Bank A/c Dr. 2,700
Share Forfeiture A/c Dr. 300 1.5
To Share Capital A/c 3,000 mark
(Being 300 shares reissued at ‘9 per share as fully
paid)
Share Forfeiture A/c Dr. 600
To Capital Reserve A/c 600
(Being forfeiture money transferred money
transferred to capital reserve)

Dr. Share forfeiture A/c Cr
Date Particulars Amount Date Particulars Amount
To share Capital 300 By Share Capital 1500 ½
A/c A/c mark
To capital reserve 600
A/c
To balance c/d 600
1,500 1,500
17. JOURNAL
Date Particulars L.F Debit (Rs.) Credit (Rs.)
1. X’s Capital A/c Dr. 5,000 1
To Y’s Capital A/c 5,000 mark
(Being realization expenses to
be borne by X, paid by Y)
2. Y’s Loan A/c Dr. 50,000 1
To Bank A/c 48,000 mark
To Realisation A/c 2,000
(Y’s Loan of Rs.50,000 settled
at Rs.48,000.)
3. NO ENTRY
(When creditors take over the 1
assets no entry is to be passed). mark

5

TOTAL 55,000 55,000
18. JOURNAL
Date Particulars L.F Debit (Rs.) Credit (Rs.)
I. Bank A/c Dr. 2,00,000
To 12% debentures 1/2
application and allotment A/c 2,00,000
(Application money received)
12% debentures application and
2,00,000 1/2
allotment A/c Dr.
To 12% debentures A/c 2,00,000
(Transfer of application money
to debentures A/c)
II. 1,96,000
Bank A/c Dr.
½
To 12% debentures
1,96,000
application and allotment A/c
(Application money received )
12% debentures application and
1,96,000 ½
allotment A/c Dr.
Discount on issue of debentures
4,000
A/c Dr.
To 12% debentures A/c
2,00,000
(Transfer of application money
to debentures A/c issued at 2%
discount)
III. Bank A/c Dr. 2,10,000 ½
To 12% debentures 2,10,000
application and allotment A/c
(Application money received )
12% debentures application and
allotment A/c Dr. 2,10,000 ½
To 12% debentures A/c 2,00,000
To securities premium 10,000
Resereve A/c
(Transfer of application money
to debentures A/c issued at 5%
premium)
19. X’s Investment:-
Date Amount Months Product ½
1.01.2002 5,000 12 5,000 x 12 = 60,000
1.07.2002 5,000 06 5,000 x 6 = 30,000
Total 90,000

6

Y’s Investment:-
Date Amount Months Product ½
1.05.2002 10,000 08 10,000 x 08 = 80,000
1.07.2002 10,000 06 10,000 x 6 = 60,000
Total 1,40,000

Z’s Investment:-
Date Amount Months Product
1.05.2002 15,000 06 15,000 x 06= 90,000 ½
Total 90,000

The ratio of X’s, Y’s and Z’s Investment for one month
= 90,000 : 1,40,000 : 90,000
= 9 : 14 : 9
X’s share of profit = 16,000 x 9/32 = 4,500 (½+1
Y’s share of profit = 16,000 x 14/32 = 7,000 /2+1/
Z’s share of profit = 16,000 x 9/32 = 4,500 2)

OR
1. Debit of Current A/c.
2. Credit of Current A/c. (1/2
3. Credit of Current A/c. mark
4. Credit of Current A/c. each)
5. Debit of Current A/c.
6. Credit of Current A/c.

20. JOURNAL
Date Particulars L.F Debit (Rs.) Credit (Rs.)
1. A’s Capital A/c Dr. 24,000 1
B’s Capital A/c Dr. 24,000 mark
To D’s Capital A/c 48,000
(Treatment of goodwill on the
retirement of D)
2. General Reserve A/c Dr. 1,30,000 ½
To A’s Capital A/c 13,000 mark
To B’s Capital A/c 26,000
To C’s Capital A/c 39,000
To D’s Capital A/c 52,000
(General reserve distributed)
D’s Capital A/c Dr. 4,00,000 ½
3. To D’s Loan A/c 4,00,000 mark
Working Note:-

7

Value of goodwill = Rs.40,000 x 3 = Rs.1,20,000
D’s share of goodwill = Rs.1,20,000 x 4/10= Rs.48,000 1
Which is contributed by A and B in their gaining ratio i.e 1:1. mark

21. Revaluation Account
Dr. Cr.
Amount Amount 1
Particulars ` Particulars `
To Plant & machinery A/c 20,000 By land & building A/c 40,000 mark
To Profit transferred to :-
Sunaina’s Capital 36,000 By Provision for doubtful
Tamanna’s Capital 24,000 60,000 debts 40,000
30,000 30,000

Note:- Partner’s Capital and Current A/c is on next page.

8

Partner’s Capital A/c
Particulars Sunaina Tamanna Pranav Particulars Sunaina Tamanna Pranav
To Balance 60,000 80,000 1,00,000 To Balance b/d 60,000 80,000 ½
c/d To Bank A/c 1,00,000 mark

1,42,000 1,18,000 1,42,000 1,18,000

Partner’s Current A/c
Particulars Sunaina Tamanna Pranav Particulars Sunaina Tamanna Pranav
To goodwill A/c 12,000 8,000 To Balance b/d 10,000 30,000 1.5
To Balance c/d 1,30,000 1,10,000 To Premium for marks
goodwill A/c 6,000 4,000
To General
Reserve A/c 72,000 48,000
To Workmen
Compensation 18,000 12,000
Reserve A/c
To Revaluation 36,000 24,000
A/c

1,42,000 1,18,000 1,42,000 1,18,000

9

Balance Sheet
as at 1st April 2020
Liabilities Amount Assets Amount
Capital A/c Plant & Machinery 1,00,000
Sunaina 60,000 Land & Building 1,80,000 2
Tamanna 80,000 Debtors 1,90,000 marks
Pranav 1,00,000 2,40,000 Stock 40,000
Current A/c Cash 1,40,000
Sunaina 1,30,000
Tamanna 1,10,000 2,40,000
Creditors 1,50,000
Claim for workmen
compensation 20,000
6,50,000 6,50,000
OR
As per the Partnership Act, 1932, a new partner can be admitted into the firm 2
with the consent of all the existing partners, unless otherwise agreed upon. The marks
following conditions led to the addition of a new partner:
1. When the firm is in an expansion mode and requires fresh capital.
2. When the new partners possesses expertise which can be beneficial for
the business expansion of the firm.
3. When the partner in question is a person of reputation and adds goodwill
to the firm.
साझेदारी अधधतनयम, 1932 के अनुसार, एक नए साझेदार को सभी मौजदा साझेदारों की
सहमतत से फमग में प्रवेश हदया जा सकता है, जब तक कक अन्यथा सहमतत न हो।
तनम्नभलखखत शतों के कारण एक नए साथी को जोडा र्या:

1. जब फमग के ववस्तार के भलए अधधक पूंजी की आवश्यकता है।

2. जब नए साझेदारों के पास ववशेषज्ञता हो जो फमग के व्यवसाय ववस्तार के भलए
फायदे मूंद हो। 1.5
marks
3. जब ववचाराधीन साझीदार प्रभावशाली व ववख्यात व्यक्तत हो और फमग में उसके प्रवेश से
फमग की ख्यातत और प्रततष्ठा में वद्
ृ धध हो।
When the new partner brings his/her share of goodwill in cash and the 1.5
goodwill is retained in the business. marks
Accounting Entries:-
For premium or goodwill brought in cash by the new partner:

JOURNAL

10

Date Particulars L.F Debit (Rs.) Credit
(Rs.)
1. Bank A/c Dr.
To Premium for goodwill A/c
(For brining goodwill in cash )

2. Premium for goodwill A/c Dr.
To Sacrificing Partner’s
Capital A/c
( Transfer of premium for goodwill
to sacrificing partner’s in
sacrificing ratio)
22. JOURNAL
Sr. Particulars L Debit Credit
No. .
F
Bank A/c Dr. 19,80,000
To Equity Share Capital A/c 19,80,000 1/2
(Being application money received)
Equity share Application A/c Dr. 19,80,000
To Equity share capital A/c 15,00,000 1.5
To Equity share allotment A/c 3,00,000
To Bank A/c 1,80,000
(Being shares allotted and balance
refunded)
Equity share allotment A/c Dr. 25,00,000
To Equity share capital A/c 20,00,000 1/2
To securities premium reserve A/c 5,00,000
(being share allotment money including
premium due)
Bank A/c Dr. 21,99,500
Calls in arrears A/c Dr. 2,000 1/2
To Equity share allotment A/c 22,00,000
To calls in advance A/c 1,500
(being allotment money received)
Equity share capital A/c Dr. 7,000
Securities premium reserve A/c Dr. 1,000
To share forfeited A/c 6,000 1
To calls in arrears A/c 2,000
(Being 1000 share forfeited for non
payment of allotment including
premium)

11

Bank A/c Dr. 14,000 1/2
To share capital A/c 7,000
To Securities Premium Reserve A/c 7,000
(Being forfeited share reissued at Rs.14
per share) ½
Share forfeited A/c Dr. 6,000
To Capital Reserve A/c 6,000
(being share forfeited money transferred
to capital reserve A/c)
OR
i. Calls in arrears:- Calls in arrears are the amount that is called with 2.5
respect to share and if not paid before the due date. The call money can marks
also be called allotment money, and the company can call it. If any
failure or default arises to send the call money, it may be known as the
calls in arrears. For the calls in arrears, a separate account should be
opened and maintained.
The account applied in the call of arrears can be reflected in the share
capital of the balance sheet. It used to be shown as the deducted amount
of subscribed but not fully paid under-subscribed capital.
The amount is known as paid-up capital, and the charge of interest at
10% p.a is chargeable in the call of arrears. Though, it depends on the
provision of the articles of the company itself. The company directors
have the right to cut off or wave off the interest rate on arrears calls.
ii. Calls in advance:- Calls in advance are the excessive amount received
by any company in advance upon which has been called up. If a company
is allowed and authorised by its articles, it may accept the amount from
the shareholders. The advance amount can be transferred to the account 2.5
specially opened for the call in advance, known as call in the advance marks
account.
The amount that the company does not call should not be credited to the
capital account. It appears separately on the company’s balance sheet as
its liabilities. To make the shares fully paid, companies may use such
amounts. Once the amount gets transferred to the account, it can be
known as the call in advance is closed. It comes under the name of
current liabilities till the calls are made, and the amount becomes payable
by the shareholders.

अदत्त याचना:- अदत्त याचना वह राभश है क्जसे शेयर के सूंबूंध में माूंर्ा जाता है और
इसका भुर्तान दे य ततधथ से पहले नहीूं ककया जाता है। याधचत पज
ाँ ी को आबूंटन
पाँजी भी कहा जा सकता है और कूंपनी इसकी माूंर् कर सकती है। यहद माूंर् राभश
भेजने में कोई ववफलता या चक उत्पन्न होती है, तो इसे अदत्त याचन कहा जा

12

सकता है। अदत्त याचन के भलए एक अलर् खाता खोला जाना चाहहए और उसका
रखरखाव ककया जाना चाहहए।
अदत्त याचना के भलए खोले र्ए खाते को तल
ु न पत्र के शेयर पूंजी में पररलक्षित
ककया जा सकता है। इस राभश को क्स्तधथ वववरण के समता एवूं दातयत्व पि में
सदै व प्राधथगत परन्तु पणगतः चुकता पाँजी नही में से घटाकर हदखाई जाती है।
इस राभश को प्रदत्त पज
ूं ी के रूप में जाना जाता है, और 10% प्रततवषग के हहसाब से
ब्याज का प्रभार अदत्त याचना में शाभमल होता है। हालााँकक, यह कूंपनी के लेखों के
प्रावधान पर ही तनभगर करता है। कूंपनी के तनदे शकों को बकाया कॉल पर ब्याज दर
में कटौती या छट देने का अधधकार रखते है।

पवगदत्त याचना:- पवगदत्त याचना ककसी भी कूंपनी द्वारा अधग्रम में प्राप्त की र्ई
अत्यधधक राभश है, क्जस पर माूंर् की र्ई है। यहद ककसी कूंपनी को उसके
अन्ततनगयमो द्वारा अनुमत और अधधकृत ककया जाता है, तो वह शेयरधारकों से राभश
स्वीकार कर सकती है। अधग्रम राभश को अधग्रम याचना के भलए ववशेष रूप से खोले
र्ए खाते में स्थानाूंतररत ककया जा सकता है, क्जसे अधग्रम याचना खाते के रूप में
जाना जाता है।
कूंपनी द्वारा कॉल नहीूं की जाने वाली राभश को पज
ूं ी खाते में जमा नहीूं ककया
जाना चाहहए। यह कूंपनी के क्स्तधथ वववरण में इसकी देनदाररयों के रूप में अलर्
से हदखाई दे ता है। शेयरों को परी तरह से भुर्तान करने के भलए, कूंपतनयाूं ऐसी
राभशयों का प्रयोर् कर सकती हैं। एक बार जब राभश खाते में स्थानाूंतररत हो जाती
है, तो इसे में पवगदत्त याचना बूंद होने के रूप में जाना जा सकता है। यह याचना
ककए जाने तक वतगमान देनदाररयों के नाम से आता है, और राभश शेयरधारकों द्वारा
दे य हो जाती है।
23. Items disclosed under ‘Short term provision’ (any two) ½+½
अल्पकाभलक प्रावधान (कोई दो) mark
1. Provision for doubtful debts. सक्न्दग्ध ऋणों के भलए आयोजन
2. Provision for employees benefits. कमगचारी कल्याण आयोजन
3. Provision for taxation. कराधान के भलए आयोजन

24. (a) Bank Charges (बैंक शल्ु क) 1m
25. Short term. अल्पकाल 1
26. (a) 1
27. (b)Inventory turnover ratio 1

13

28. (1) Balance with Banks – Current assets ½
(2) Investment In debentures – Current liabilities mark
(3) Outstanding salary – Noncurrent liabilities each
(4)Authorised Capital – shareholder’s funds
29. Proprietary Ratio = Proprietor’s funds/ Total assets ½
Total Assets = Debts × 2
= Rs.5,00,000 × 2 = Rs.10,00,000 1
mark
Proprietor’s Funds = (Equity Share Capital) + (Preference Share Capital) +
(Surplus)
= (5,00,000 × 0.5) + (5,00,000 × 0.5 × 25%) + (10,00,000 – 40% of 10,00,000) 1
= 2,50,000 + 62,500 + 6,00,000 = Rs.9,12,500 mark

Proprietary Ratio = 9,12,500/ 10,00,000 = 0.912:1 ½
mark
OR
A mathematical expression of the mutual relation between two numbers is
called a ratio. Ratio is simply the expression of one number in terms of another 1
number. It can be expressed as a fraction, rate or percentage.. Mark

Utilities of Ratio Analysis:- (any two)
1. Easy to understand the financial position of the firm
2. Measure of expressing the financial performance and position:
3. Intra-firm analysis on the financial information over many number of years 1+1
4. Possibility for Financial planning and control.

दो सूंख्याओूं के पारस्पररक सूंबध
ूं को र्खणतीय रूप से प्रकट करना अनुपात कहलाता है।
अनुपात साधारणतया एक सूंख्या को दसरी सूंख्या के सूंदभग में प्रकट करना है। इसे अूंश
(fraction),दर (rate) अथवा प्रततशत (percentage) के रूप में दशागया जा सकता है।
अनुपात ववश्लेषण की उपयोधर्ताएाँ :- (कोई दो)
1. फमग की ववत्तीय क्स्थतत को समझने में आसानी
2. ववत्तीय प्रदशगन और क्स्थतत को व्यतत करने का उपाय:
3. कई वषों की ववत्तीय जानकारी पर अूंतर-फमग ववश्लेषण
4. ववत्तीय योजना और तनयूंत्रण की सूंभावना।

30. Cash Flow from investing activities
Particulars Amount
Purchase of Building (4,00,000) ½
Sale of Building 2,00,000 mark
Purchase of Non Current investment (2,00,000) for
Sale of Non Current Investment 3,00,000 each
14

Sale of Trade Mark 1,50,000 transa
Interest received on debentures 10,000 ction
Dividend received 5,000
Rent received 20,000
Purchase of goodwill (1,00,000)
Cash flow from investing activities 1,85,000
OR
A cash flow statement is an important tool used to manage finances by tracking
the cash flow for an organization. This statement is one of the three key reports 1
(with the income statement and the balance sheet) that help in determining a mark
company’s performance. It is usually helpful for making cash forecast to enable
short term planning.
The cash flow statement shows the source of cash and helps you monitor
incoming and outgoing money. Incoming cash for a business comes from
operating activities, investing activities and financial activities. The statement
also informs about cash outflows, expenses paid for business activities and
investment at a given point in time. The information that you get from the cash
flow statement is beneficial for the management to take informed decisions for
regulating business operations.
The various objectives of preparing cash flow statement are as follows:- (1x4)
(i) The first and most important objective of cash flow statement is that it helps
to ascertain the gross inflows and out flows of cash and cash equivalents from
operating, investing and financial activities.
(ii) A cash flow statement helps in determining the various causes for change in
the cash balances during an accounting period.
(iii) A cash flow statement is also prepared to determine the liquidity position of
the organisation.
(iv) Moreover a cash flow statement is prepared to know about the requirement
of cash in future.

रोकड प्रवाह वववरण एक महत्वपणग उपकरण है क्जसका उपयोर् ककसी सूंर्ठन के भलए रोकड
प्रवाह को दे खकर ववत्त का प्रबूंधन करने के भलए ककया जाता है। यह वववरण तीन प्रमुख
ररपोटों (आय वववरण और तुलन पत्र के साथ) में से एक है जो कूंपनी के प्रदशगन को
तनधागररत करने में मदद करता है। यह आमतौर पर अल्पावधध तनयोजन को सिम करने के
भलए नकद पवागनुमान बनाने में सहायक होता है।
रोकड प्रवाह वववरण नकदी के स्रोत को हदखाता है और प्राप्त और भुर्तान रोकड पर नजर
रखने में आपकी मदद करता है। ककसी व्यवसाय के भलए आने वाली नकदी पररचालन
र्ततववधधयों, तनवेश र्ततववधधयों और ववत्तीय र्ततववधधयों से आती है। वववरण, नकदी के
बहहवागह, व्यावसातयक र्ततववधधयों के भलए भुर्तान ककए र्ए खचों और एक तनक्श्चत समय
पर तनवेश के बारे में भी सधचत करता है। रोकड प्रवाह वववर से आपको जो जानकारी

15

भमलती है, वह व्यवसाय सूंचालन को ववतनयभमत करने के भलए उधचत तनणगय लेने के भलए
प्रबूंधन के भलए फायदे मूंद होती है।
रोकड प्रवाह वववरण तैयार करने के ववभभन्न उद्दे श्य इस प्रकार हैं: -

(i)रोकड प्रवाह वववरण का पहला और सबसे महत्वपणग उद्दे श्य यह है कक यह पररचालन,
तनवेश और ववत्तीय र्ततववधधयों से नकदी और नकद समकिों के सकल अूंतवागह और
बहहवागह का पता लर्ाने में मदद करता है।

(ii) रोकड प्रवाह वववरण एक लेखा अवधध के दौरान कैश बैलेंस में बदलाव के ववभभन्न
कारणों को तनधागररत करने में मदद करता है।
(iii) सूंर्ठन की तरलता क्स्थतत तनधागररत करने के भलए एक नकदी प्रवाह वववरण भी तैयार
ककया जाता है।
(iv) इसके अलावा भववष्य में नकदी की आवश्यकता के बारे में जानने के भलए एक रोकड
प्रवाह वववरण तैयार ककया जाता है।
COMPUTERIZED ACCOUNTING
23 Data, Report, Ledger, Hardware, Software. (any two) ½
marks
each
24 (i) Accounting transactions ½
(ii) Accounting software marks
each
25 (C) Assets, Capital, Liabilities, Revenue and Expenses 1
26 (C) Column between start and end points of Excel sheet 1
27 (C) Data is not made available to everybody. 1
28 Sequential codes:- Sequential codes are those codes in which the numbers or 1
letters are arranged in a consecutive order.These types of codes are mostly
applied in source documents such as cheques, invoices.
It also helps in document search by tracking a relevant document based on the
code or by identifying the missing codes in a document based on the numbers.
Mnemonic codes:- Mnemonic codes are those codes that consist of alphabets 1
or abbreviations as symbols for codifying a piece of information. E.g. HQ for
headquarters, DLI for Delhi in train bookings.
29 A graph is defined as a diagram or a pictorial representation that represents the 1
interrelation between data or values in an organized manner.

The three advantages of graphs are as follows: (any two) 1+1
1. It makes data presentable and easy to understand.
2. It helps in summarizing the data in a crisp manner.
3. It helps in the comparison of data in a better way.
OR

16

Types of vouchers (any three):
(i) Contra voucher: Used for fund transfer between cash and Bank A/c only. 1+1+1
This voucher is used if cash is withdrawn from Bank for office or deposited in
the Bank from office.
(ii) Receipt Voucher: All the inflow of money is recorded through receipt
voucher. Such receipts may be towards any income such as receipts from
Debtors, loan/advance taken or refund of loan/advance etc.
(iii) Payment Voucher: All outflow of money is recorded through payment
voucher such payments may be towards any purchases, Expenses, due to
creditors, loan/advance etc.
(iv) Journal Voucher: It is an adjustment voucher, normally used for non-cash
transactions like adjustment between ledgers.
30 The error is #NUM! Error. The steps to correct it are: 1
1. Optionally, click the cell that displays the error, click the button that
appears and then click show calculation steps. 1
2. Review the following causes and solutions: Using an unacceptable
argument in the function that requires anumeric argument. Make sure
that the arguments used in the function are numbers. Using a worksheet 2
function that iterates, such as IRR or RATE, and the function cannot find
the result. Use a different starting value for the worksheet function.

3. Then click the Microsoft button > Excel option and then click the formulas
category. 1
OR

5

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