HBSE Class 12 Question Paper 2024 Accountancy

Haryana Board

QUESTIONPDF

PAPERS
2024

HBSE PYQP

CLASS : 12th (Sr. Secondary) Code No. 1209
Series : SS/Annual Exam.-2024
Roll No. SET : A

ys[kk'kkL=
ACCOUNTANCY
[ Hindi and English Medium ]
ACADEMIC/OPEN
(Only for Fresh/Re-appear/Improvement/Additional Candidates)

Time allowed : 3 hours ] [ Maximum Marks : 60

• Ñi;k tk¡p dj ysa fd bl iz'u&i= esa eqfnzr i`"B 24 rFkk iz'u 38(22+8+8) gSaA
Please make sure that the printed pages in this question paper are 24 in number
and it contains 38(22+8+8) questions.

• iz'u&i= esa nkfgus gkFk dh vksj fn;s x;s dksM uEcj rFkk lsV dks Nk= mÙkj&iqfLrdk ds eq[;&i`"B ij
fy[ksaA
The Code No. and Set on the right side of the question paper should be written by
the candidate on the front page of the answer-book.
• Ñi;k iz'u dk mÙkj fy[kuk 'kq: djus ls igys] iz'u dk Øekad vo'; fy[ksaA
Before beginning to answer a question, its Serial Number must be written.
• mÙkj&iqfLrdk ds chp esa [kkyh iUuk@iUus u NksMas+A
Don’t leave blank page/pages in your answer-book.
• mÙkj&iqfLrdk ds vfrfjDr dksbZ vU; 'khV ugha feysxhA vr% vko';drkuqlkj gh fy[ksa vkSj fy[kk mÙkj u
dkVsaA
Except answer-book, no extra sheet will be given. Write to the point and do not
strike the written answer.

1209/(Set : A) P. T. O.

(2) 1209/(Set : A)
• ijh{kkFkhZ viuk jksy ua0 iz'u&i= ij vo'; fy[ksaA jksy ua0 ds vfrfjDr iz'u&i= ij vU; dqN Hkh u
fy[ksa vkSj oSdfYid iz'uksa ds mÙkjksa ij fdlh izdkj dk fu'kku u yxk,¡A
Candidates must write their Roll No. on the question paper. Except Roll No. do not
write anything on question paper and don't make any mark on answers of objective
type questions.
• d`i;k iz'uksa ds mÙkj nsus lss iwoZ ;g lqfuf'pr dj ysa fd iz'u&i= iw.kZ o lgh gS] ijh{kk ds mijkUr bl
lEcU/k esa dksbZ Hkh nkok Lohdkj ugha fd;k tk;sxkA
Before answering the questions, ensure that you have been supplied the correct and
complete question paper, no claim in this regard, will be entertained after
examination.
lkekU; funsZ'k %
(i) ;g iz'u&i= rhu Hkkxksa esa foHkkftr gS %
Hkkx – v % lk>snkjh Qeks± vkSj daifu;ksa ds fy, ys[kkaduA
Hkkx – c % foÙkh; fooj.kksa dk fo'ys"k.kA
Hkkx – l % dEI;wVjhÑr ys[kkaduA

(ii) Hkkx – v vfuok;Z gSA ijh{kkFkhZ viuh bPNk ls Hkkx – c rFkk Hkkx – l esa ls dksbZ ,d Hkkx gy
djsaA
(iii) lHkh iz'u gy djus gSaA

(iv) ç'u la[;k 1 ls 10 rFkk 23 ls 27 rd oLrqfu"B ç'u gSaA çR;sd ç'u 1 vad dk gSA
(v) ç'u la[;k 11 ls 15 rFkk 28 vfry?kq mÙkjh; ç'u gSaA çR;sd ç'u 2 vad dk gSA

(vi) ç'u la[;k 16 ls 20 rFkk 29 y?kq mÙkjh; ç'u gSaA çR;sd ç'u 3 vad dk gSA

(vii) ç'u la[;k 21, 22 rFkk 30 nh?kZ mÙkjh; ç'u gSaA çR;sd ç'u 5 vad dk gSA
(viii) dqN ç'uksa esa vkUrfjd fodYi miyC/k gSA ,sls ç'uksa esa ls vkidks dsoy ,d gh ç'u djuk gSA
General Instructions :
(i) This question paper is divided into three Parts :
Part – A : Accounting for Partnership Firms & Companies.

1209/(Set : A)

(3) 1209/(Set : A)
Part – B : Analysis of Financial Statements.
Part – C : Computerized Accounting.
(ii) Part – A is compulsory. Candidates have to attempt any one part from
Part – B and Part – C of their choice.
(iii) All questions are to be attempted.
(iv) Question Nos. 1 to 10 and 23 to 27 are objective type questions. Each
question carries 1 mark.
(v) Question Nos. 11 to 15 and 28 are very short answer type questions. Each
question carries 2 marks.
(vi) Question Nos. 16 to 20 and 29 are short answer type questions. Each
question carries 3 marks.
(vii) Question Nos. 21, 22 and 30 are long answer type questions. Each question
carries 5 marks.
(viii) An internal choice is available in some questions. You have to attempt only
one of the given choice in such questions.

Hkkx – v
PART – A [ M. M. : 45
¼lk>snkjh Qeks± vkSj daifu;ksa ds fy, ys[kkadu½
(Accounting for Partnership Firms & Companies)

1. fuEu esa ls dkSu-lh en ykHk-gkfu fu;kstu [kkrs esa ugha fy[kh tkrh \ 1

(A) lk>snkj dk osru (B) vkgj.k ij C;kt
(C) lk>snkj }kjk fn, x, _.k ij C;kt (D) lk>snkj dk deh'ku
Which of the following items is not recorded in the Profit and Loss Appropriation
Account ?
(A) Partner's salary (B) Interest on Drawing

(C) Interest on Partner's Loan (D) Partner's commission

1209/(Set : A) P. T. O.

(4) 1209/(Set : A)
2. lk>snkj ds vodk'k xzg.k ij [;kfr dh jkf'k dkSu-ls [kkrs esa ØsfMV dh tkrh gS \ 1
(A) lHkh lk>snkjksa ds iw¡th [kkrs esa
(B) vodk'k xzg.k djus okys lk>snkj ds iw¡th [kkrs esa
(C) 'ks"k lk>snkjksa ds iw¡th [kkrs esa
(D) ljdkj ds [kkrs esa
To which account is the amount of goodwill credited in case of the retirement of
a partner ?
(A) In the capital account of all the partners
(B) In the capital account of the retiring partner
(C) In the capital account of remaining partners
(D) In the account of the government

3. lk>snkjh QeZ dk lekiu gksus ij lcls var esa dkSu-lk [kkrk cuk;k tkrk gS \ 1
(A) olwyh [kkrk (B) lk>snkjksa dk _.k [kkrk
(C) jksdM+ [kkrk (D) lk>snkjksa dk iw¡th [kkrk

In case of dissolution of a partnership firm, which of the following Account is
created at last ?
(A) Realisation Account (B) Partners' Loan Account
(C) Cash Account (D) Partners' Capital Account

4. ,d lk>snkj us QeZ dks ` 2,00,000 dk _.k fn;kA lk>snkjh lays[k ds vHkko esa _.k ij C;kt gksxk %
1
(A) ` 12,000 (B) ` 1,200
(C) ` 6,000 (D) ` 24,000
A partner gave a loan of ` 2,00,000 to the firm. In the absence of partnership
deed, the amount of interest on loan will be :
(A) ` 12,000 (B) ` 1,200
(C) ` 6,000 (D) ` 24,000

1209/(Set : A)

(5) 1209/(Set : A)
5. iw¡th lap; ---------- ykHk ls cuk;k tkrk gSA 1

Capital Reserve is created out of ………… profit.

6. fn, x, dFkuksa % vfHkdFku (A) rFkk dkj.k (R) ds vk/kkj ij lgh fodYi dk p;u dhft, % 1
vfHkdFku (A) : ^^tc O;olk; esa u;k lk>snkj 'kkfey gksrk gS] rc iquewZY;kadu [kkrk cuk;k tkrk gSA**
dkj.k (R) : ^^u, lk>snkj ds ços'k ds fy, lHkh lk>snkjksa dh lgefr vko';d gSA**
fodYi %
(A) vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh gSa vkSj dkj.k (R), vfHkdFku (A) dk lgh dkj.k gSA
(B) vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh gSa] ysfdu dkj.k (R), vfHkdFku (A) dk lgh dkj.k ugha gSA
(C) dsoy dkj.k (R) lgh gSA
(D) vfHkdFku (A) vkSj dkj.k (R) nksuksa xyr gSaA
On the basis of given Statements : Assertion (A) & Reason (R), choose the
correct option :

Assertion (A) : "Revaluation A/c is made when new partner is admitted."

Reason (R) : "Consent of all partners is required for the admission of a new
partner."

Option :
(A) Both Assertion (A) and Reason (R) are correct and Reason (R) is the correct
reason of Assertion (A).
(B) Both Assertion (A) and Reason (R) are correct, but Reason (R) is not the
correct reason of Assertion (A).
(C) Only Reason (R) is correct.
(D) Both Assertion (A) and Reason (R) are incorrect.

7. ^ifjorZu'khy _.ki=* ls D;k vk'k; gS \ 1

What is a 'Convertible Debenture' ?

1209/(Set : A) P. T. O.

(6) 1209/(Set : A)
8. va'kksa ds vfr-vfHknku ls vki D;k le>rs gSa \ 1

What do you understand by over-subscription of shares ?

9. fn, x, dFkuksa % vfHkdFku (A) rFkk dkj.k (R) ds vk/kkj ij lgh fodYi dk p;u djsa % 1

vfHkdFku (A) : ^^lk>snkj dh iRuh ls fy;k x;k _.k olwyh [kkrs esa LFkkukarfjr dj fn;k tkrk gSA**
dkj.k (R) : ^^lk>snkj dh iRuh ls fy;k x;k _.k rhljs i{k ds _.k ds :i esa ugha ekuk tkrk gS]
cfYd bls Lo;a Lkk>snkj ls fy, x, _.k ds :i esa ekuk tkrk gSA**
fodYi %
(A) vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh gSa vkSj dkj.k (R), vfHkdFku (A) dk lgh dkj.k gSA
(B) vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh gSa] ysfdu dkj.k (R), vfHkdFku (A) dk lgh dkj.k ugha gSA
(C) dsoy vfHkdFku (A) lgh gSA
(D) vfHkdFku (A) vkSj dkj.k (R) nksuksa xyr gaSA
On the basis of given Statements : Assertion (A) & Reason (R), choose the
correct option :

Assertion (A) : "Loan from wife of partner is transferred to Realisation A/c."
Reason (R) : "Loan from wife of a partner is not treated as a third party loan but
it is treated like a loan from partner himself."
Option :
(A) Both Assertion (A) and Reason (R) are correct and Reason (R) is the correct
reason of Assertion (A).
(B) Both Assertion (A) and Reason (R) are correct, but Reason (R) is not the
correct reason of Assertion (A).
(C) Only Assertion (A) is correct.
(D) Both Assertion (A) and Reason (R) are incorrect.

10. fdlh QeZ ds fo?kVu ds le;] ;fn dksbZ lk>snkj QeZ dh laifÙk ysrk gS] rks bls olwyh [kkrs ds ---------
i{k esa fy[kk tk,xkA 1
At the time of dissolution of a firm, if a partner takes an asset of the firm, it will
be recorded in the ………… side of Realisation A/c.

1209/(Set : A)

(7) 1209/(Set : A)
11. udnh ds vfrfjDr çfrQy gsrq _.ki= fuxZfer djus ij fuEufyf[kr tuZy çfof"V ikfjr dh tk,xh % 2

laifÙk [kkrk uke
----------- ls
¼laifÙk [kjhnh xbZ½
foØsrk [kkrk uke
----------- ls
----------- ls
¼_.ki= çhfe;e ij tkjh fd,½

fjDr LFkku Hkjdj mijksDr tuZy çfof"V;ksa dks iwjk djsaA
In case of issue of debentures for consideration other than Cash, following
journal entry will be passed :

Assets A/c Dr.

To ………...

(Asset purchased)

Vendor's A/c Dr.

To ………...

To ………...

(Debentures issued at premium)

Complete above journal entries by filling the blanks.

1209/(Set : A) P. T. O.

(8) 1209/(Set : A)
vFkok
OR

va'kksa ds gj.k ds fy, tuZy çfof"V dhft, ;fn vafre ;kpuk ds 30 #0 u nsus ij 100 #0 okys 300
va'kksa dk gj.k fd;k x;k gksA va'k leewY; ij tkjh fd, x, FksA 2
Write down the journal entry for forfeiture of shares if 300 shares of Rs. 100
each have been forfeited on non-payment of Final Call of Rs. 30 per share.
Shares were issued at par.

12. jksfgr vkSj eksfgr ,d O;olk; esa lk>snkj gSa tks ykHk dks 5 : 3 ds vuqikr esa ck¡Vrs gSaA os ykHk esa 1/7
Hkkx ds fy, fctkW; dks ,d u, lk>snkj ds :i esa Lohdkj djrs gSaA u;k ykHk vuqikr 4 : 2 : 1 gksxkA
jksfgr vkSj eksfgr ds R;kx vuqikr dh x.kuk djsaA 2
Rohit and Mohit are partners in a firm sharing profits in the ratio of 5 : 3. They
admit Bijoy as a new partner for 1/7 share in the profit. The new profit sharing
ratio will be 4 : 2 : 1. Calculate the sacrificing ratio of Rohit and Mohit.

13. ,d lk>snkjh QeZ dk iquxZBu fdu-fdu n'kkvksa esa gks ldrk gS \ 2
Mention the occasions of the reconstitution of a partnership firm.

14. cdqy] paid vkSj n'kZu ,d QeZ esa 5 : 4 : 1 ds vuqikr esa lk>snkj FksA 31 ekpZ] 2017 dks lekIr o"kZ
ds fy, QeZ dk ykHk 1,00,000 #i;s FkkA 30 twu] 2017 dks paid dh e`R;q gks xbZA cdqy vkSj n'kZu
us Hkfo"; esa ykHk dks leku :i ls ck¡Vus dk fu.kZ; fy;kA 1 vçSy ls 30 twu] 2017 rd dh vof/k
ds fy, paid ds ykHk ds fgLls dh x.kuk djsaA paid dks fn, tkus okys ykHk ds bl fgLls ds fy,
lk>snkjh QeZ dh iqLrdksa esa vko';d tuZy çfof"V Hkh djsaA 2
Bakul, Champak and Darshan were partners in a firm sharing profits in the
ratio of 5 : 4 : 1. The profit of the firm for the year ending on March 31, 2017
was Rs.1,00,000. Champak died on June 30, 2017. Bakul and Darshan decided
to share profits equally in future. Calculate Champak's share of profit for the
period of April 1 to June 30, 2017. Also pass the necessary journal entry in the
books of partnership firm for this share of profit to Champak.

1209/(Set : A)

(9) 1209/(Set : A)
vFkok
OR

lk>snkjh lays[k ds vHkko esa] fuEu ls lacaf/kr fu;e fy[ksa % 2
(i) iw¡th ij C;kt
(ii) ykHk vkSj gkfu dk c¡Vokjk
(iii) vkgj.k ij C;kt
(iv) lk>snkj dks osru
In the absence of partnership deed, specify the rules related to :
(i) Interest on capital
(ii) Sharing of Profits and Losses
(iii) Interest on drawings
(iv) Salary to partner

15. lk>snkjh dh fo'ks"krkvksa dk mYys[k djsaA 2
Describe the features of partnership.

16. ekWMuZ VwlZ ,.M VªSoYl ds ,d Hkkxhnkj tkWu bczkfge us vius O;fDrxr mi;ksx ds fy, 31 ekpZ] 2020
dks lekIr gksus okys o"kZ ds nkSjku vius iw¡th [kkrs ls iSls fudkysA fuEufyf[kr oSdfYid fLFkfr;ksa esa ls
çR;sd esa vkgj.k ij C;kt dh x.kuk djsa] ;fn C;kt nj 9 çfr'kr çfro"kZ gS % 3
(i) ;fn mlus eghus dh 'kq:vkr esa çfrekg 3,000 #i;s fudkysA
(ii) ;fn mlds }kjk çR;sd ekg ds var esa 3,000 #i;s dh jkf'k fudkyh xbZ gksA
(iii) ;fn fudkyh xbZ jkf'k Fkh % 1 twu] 2019 dks 12,000 #i;s vkSj 31 tuojh] 2020 dks
6,000 #i;sA
John Ibrahim, a partner in Modern Tours and Travels withdrew money during
the year ending March 31, 2020 from his capital account, for his personal use.
Calculate interest on drawings in each of the following alternative situations, if
rate of interest is 9 per cent per annum :

1209/(Set : A) P. T. O.

( 10 ) 1209/(Set : A)
(i) If he withdrew Rs. 3,000 per month at the beginning of the month.

(ii) If an amount of Rs. 3,000 was withdrawn by him at the end of each month.
(iii) If the amounts withdrawn were : Rs. 12,000 on June 01,2019 and Rs. 6,000
on January 31, 2020.

17. R;kx vuqikr rFkk ykHk çkfIr vuqikr dh rqyuk djsaA 3
Give a comparison of Sacrificing Ratio and Gaining Ratio.

18. lk>snkjh QeZ ds fo?kVu dh fLFkfr esa [kkrksa ds fuiVku dk Øe crk,¡A 3
State the order of settlement of accounts in case of dissolution of a partnership
firm.

19. va'k ,oa _.ki= esa vUrj crkb,A 3
Differentiate between Share and Debenture.

vFkok
OR

fuEufyf[kr ds fy, tuZy çfof"V;k¡ djsa % 3
(i) 100 #0 çR;sd ij 1,00,000 #0 ds 9% _.ki= leewY; ij fuxZfer vkSj leewY; ij
'kks/kuh;A
(ii) 100 #0 çR;sd ij 1,00,000 #0 ds 9% _.ki= leewY; ij fuxZfer] ysfdu 5% ds çhfe;e
ij 'kks/kuh;A
(iii) 100 #0 çR;sd ij 1,00,000 #0 ds 9% _.ki= 5% ds çhfe;e ij fuxZfer] 5% ds çhfe;e
ij 'kks/kuh;A
Give Journal Entries for the following :
(i) Issue of Rs. 1,00,000, 9% debentures of Rs. 100 each at par and
redeemable at par.

1209/(Set : A)

( 11 ) 1209/(Set : A)
(ii) Issue of Rs. 1,00,000, 9% debentures of Rs. 100 each at par but repayable
at a premium of 5%.
(iii) Issue of Rs. 1,00,000, 9% debentures of Rs. 100 each at premium of 5%,
redeemable at premium of 5%.

20. fofHkUu çdkj ds 'ks;jksa dh O;k[;k djs]a ftUgsa daiuh vf/kfu;e] 2013 ds rgr tkjh fd;k tk ldrk gSA
3
Discuss the various types of shares, which can be issued under the Companies
Act, 2013.

21. 1 tuojh] 2015 dks ^,Dl* fyfeVsM ds funs'kd us 10 #i;s ds 50,000 bfDoVh 'ks;j 12 #i;s çfr
'ks;j ij tkjh fd,A ;s bl çdkj ns; Fks %
vkosnu ij 5 #i;s ¼2 #i;s çhfe;e lfgr½]
vkcaVu ij 4 #i;s] vkSj
1 ebZ] 2015 dks dkWy ij 'ks"k jkf'k

lwfp;k¡ 10 Qjojh] 2015 dks can dj nh xb±] ftl rkjh[k rd 70,000 'ks;jksa ds fy, vkosnu çkIr
gq, FksA çkIr udnh esa ls 40,000 #i;s okil dj fn, x, vkSj 60,000 #i;s vkcaVu ij ns; jkf'k
ij yxk, x,] ftldk 'ks"k Hkqxrku 16 Qjojh] 2015 dks fd;k x;kA
500 'ks;jksa ds vkcaVu dks NksMd
+ j lHkh 'ks;j/kkjdksa us 1 ebZ] 2015 dks ns; dkWy dk Hkqxrku dj fn;kA
bu 500 'ks;jksa dks 29 flracj] 2015 dks tCr dj fy;k x;k vkSj 1 uoacj] 2015 dks 8 #i;s çfr
'ks;j ij iw.kZ Hkqxrku ds :i esa fQj ls tkjh fd;k x;kA
daiuh] uhfr ds rgr] dkWy-bu-,fj;j [kkrk ugha j[krh gSA
^,Dl* fyfeVsM dh iqLrdksa esa bu 'ks;j iw¡th ysunsu dks fjdkWMZ djus ds fy, tuZy çfof"V;k¡ djsaA 5

On January 1, 2015, the Director of 'X' Ltd. issued for public subscription
50,000 equity shares of Rs. 10 each at Rs. 12 per share. These were payable as :

Rs. 5 on application (including premium of Rs. 2),

1209/(Set : A) P. T. O.

( 12 ) 1209/(Set : A)
Rs. 4 on allotment, and

The balance on call on May 1, 2015.
The lists were closed on February 10, 2015 by which date applications for
70,000 shares were received. Of the cash received Rs. 40,000 was returned and
Rs. 60,000 was applied to the amount due on allotment, the balance of which
was paid on February 16, 2015.
All the shareholders paid the call due on May 1, 2015 with the exception of an
allottee of 500 shares. These 500 shares were forfeited on September 29, 2015
and reissued as fully paid at Rs. 8 per share on November 1, 2015.
The company, as a matter of policy, does not maintain a calls-in-arrears
account.
Give journal entries to record these share capital transactions in the books of 'X'
Ltd.

vFkok
OR
(a) mu mn~ns';ksa dk o.kZu djsa ftuds fy, dksbZ daiuh çfrHkwfr çhfe;e dh jkf'k dk mi;ksx dj ldrh
gSA 3
Describe the purposes for which a company can use the amount of
Securities Premium.
(b) mu 'krks± dks Li"V :i ls fy[ksa ftuds rgr dksbZ daiuh NwV ij 'ks;j tkjh dj ldrh gSA 2
State clearly the conditions under which a company can issue shares at a
discount.

22. O;olk; esa u, lk>snkj ds ços'k dh fLFkfr esa [;kfr ds ys[kkadu dh fofHkUu fof/k;ksa dh O;k[;k djsaA 5
Explain various methods for the treatment of goodwill in case of the admission
of a new partner specifying the required journal entries.

1209/(Set : A)

( 13 ) 1209/(Set : A)
vFkok
OR

uhps ^,* vkSj ^ch* dh cSysal 'khV nh xbZ gS] tks 31.12.2016 dks lk>snkjh O;olk; pyk jgs gSaA ^,*
vkSj ^ch* 2 : 1 ds vuqikr esa ykHk vkSj gkfu lk>k djrs gSa %
rqyu-i= 31 ekpZ] 2016
nkf;Ro /kujkf'k (`) laifÙk /kujkf'k (`)
ns; fcy 10,000 gLrLFk udn 10,000
ysunkj 58,000 cSad esa udn 40,000
cdk;k O;; 2,000 fofo/k nsunkj 60,000
iw¡th % LVkWd 40,000
^,* 1,80,000
^ch* 1,50,000 3,30,000
la;a= 1,00,000
Hkou 1,50,000
4,00,000 4,00,000

^lh* dks cSyasl 'khV dh rkjh[k ij fuEufyf[kr 'krks± ij ,d lk>snkj ds :i esa Lohdkj fd;k x;k gS %
(i) ^lh* ykHk esa 1/4 Hkkx ds fy, viuh iw¡th ds :i esa 1,00,000 #0 vkSj [;kfr ds vius fgLls
ds :i esa 60,000 #0 yk,xkA
(ii) la;a= dk ewY; 1,20,000 #0 rd c<+k;k tkuk gS vkSj Hkou dk ewY; 10% c<+k;k tkuk gSA
(iii) LVkWd dk ewY; 4,000 #i;s ls vf/kd ik;k x;kA
(iv) nsunkjksa ds 5% ij v'kks/; vkSj lafnX/k _.kksa ds fy, çko/kku cuk;k tkuk gSA
(v) 1,000 #i;s ds ysunkjksa dk fjdkWMZ ugha FkkA

iquewZY;kadu [kkrk] lk>snkjksa ds iw¡th [kkrs vkSj QeZ dh cSysal 'khV rS;kj djsaA 5

1209/(Set : A) P. T. O.

( 14 ) 1209/(Set : A)
Given below is the Balance Sheet of 'A' and 'B', who are carrying on partnership
business on 31.12.2016. 'A' and 'B' share profits and losses in the ratio of 2 : 1 :
Balance Sheet as at March 31, 2016
Liabilities Amount (Rs.) Assets Amount (Rs.)
Bills Payable 10,000 Cash in Hand 10,000
Creditors 58,000 Cash at Bank 40,000
Outstanding Expenses 2,000 Sundry Debtors 60,000
Capitals : Stock 40,000
'A' 1,80,000
'B' 1,50,000 3,30,000
Plant 1,00,000
Buildings 1,50,000
4,00,000 4,00,000

'C' is admitted as a partner on the date of the balance sheet on the following
terms :

(i) 'C' will bring in Rs. 1,00,000 as his capital and Rs. 60,000 as his share of
goodwill for 1/4 share in the profits.
(ii) Plant is to be appreciated to Rs. 1,20,000 and the value of buildings is to be
appreciated by 10%.

(iii) Stock is found over valued by Rs. 4,000.

(iv) A provision for bad and doubtful debts is to be created at 5% of debtors.
(v) Creditors were unrecorded to the extent of Rs. 1,000.
Prepare the Revaluation Account, Partners' Capital Accounts and the Balance
Sheet of firm.

1209/(Set : A)

( 15 ) 1209/(Set : A)
Hkkx – c
PART – B [ M. M. : 15

¼ foÙkh; fooj.kksa dk fo'ys"k.k½
(Analysis of Financial Statements)

23. 'kq) ykHk vuqikr dh x.kuk djus dk lw= ------------- gSA 1

The formula to calculate Net Profit Ratio is ……….. .

24. ^^ifjpkyu xfrfof/k;ksa ls udnh** dh x.kuk djrs le; fuEufyf[kr esa ls fdls 'kq) ykHk esa tksM+k tkuk
pkfg, \ 1

(A) e'khujh dh fcØh ij ykHk
(B) pkyw ifjlaifÙk;ksa esa o`f)

(C) QuhZpj dh fcØh ij gkfu
(D) orZeku nsunkfj;ksa esa deh
Which of the following should be added to Net Profit while calculating "Cash
from Operating Activities" ?
(A) Gain on sale of machinery

(B) Increase in current assets

(C) Loss on sale of furniture
(D) Decrease in current liabilities

25. foÙkh; fooj.k rS;kj djus ds dksbZ nks mn~ns'; fyf[k,A 1
Write the two objectives of preparing Financial Statements.

1209/(Set : A) P. T. O.

( 16 ) 1209/(Set : A)
26. fn, x, dFkuksa % vfHkdFku (A) rFkk dkj.k (R) ds vk/kkj ij lgh fodYi dk p;u djsa % 1
vfHkdFku (A) : ^^rjyrk vuqikr dk lcls cM+k nks"k ;g gS fd ;s fo.Mks Mªsflax ¼Åijh fn[kkoV½ ds fy,
[kqys gSaA**
dkj.k (R) : ^^pkyw vuqikr ;k Rofjr vuqikr ds 1 ls vf/kd gksus ij pkyw/Rofjr laifÙk;ksa vkSj pkyw
nkf;Roksa esa cjkcj deh djds bls lq/kkjk tk ldrk gSA blfy,] blesa vklkuh ls gsj-Qsj
fd;k tk ldrk gSA**
fodYi %
(A) vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh gSa vkSj dkj.k (R), vfHkdFku (A) dk lgh dkj.k gSA
(B) vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh gaS] ysfdu dkj.k (R), vfHkdFku (A) dk lgh dkj.k ugha gSA
(C) dsoy dkj.k (R) lgh gSA
(D) vfHkdFku (A) vkSj dkj.k (R) nksuksa xyr gSaA
On the basis of given statements : Assertion (A) & Reason (R), choose the
correct option :

Assertion (A) : "The biggest drawback of Liquidity ratios is that these are open
to Window Dressing."
Reason (R) : "Current Ratio or Quick Ratio of more than 1 can be improved by
equal decrease in current/quick assets and current liabilities.
Therefore, it can easily be manipulated."
Option :
(A) Both Assertion (A) and Reason (R) are correct and Reason (R) is the correct
reason of Assertion (A).
(B) Both Assertion (A) and Reason (R) are correct, but Reason (R) is not the
correct reason of Assertion (A).
(C) Only Reason (R) is correct.

(D) Both Assertion (A) and Reason (R) are incorrect .

1209/(Set : A)

( 17 ) 1209/(Set : A)
27. daiuh dh cSyasl 'khV cukrs le; fuEufyf[kr esa ls dkSu-lh en ^^pkyw nkf;Ro** 'kh"kZd ds varxZr ugha
vkrh gS \ 1

(A) O;kikj ns;rk,¡
(B) vU; pkyw nkf;Ro
(C) LFkfxr dj nkf;Ro ¼'kq)½
(D) vYikof/k çko/kku
Which of the following item does not appear under the head "Current Liabilities"
while making a Company's Balance Sheet ?
(A) Trade Payables

(B) Other Current Liabilities

(C) Deferred Tax Liabilities (Net)
(D) Short Term Provisions

28. Briefly explain any two limitations of Financial Statements. 2
foÙkh; fooj.kksa dh fdUgha nks lhekvksa dks la{ksi esa le>kb,A

29. fn, x, fooj.k ls Kkr djsa % 3
(i) bUosaVjh VuZvksoj vuqikr] vkSj
(ii) bUosaVjh dh vkSlr vk;q
fooj.k jkf'k
lapkyu ls vk; ` 4,00,000
çkjfEHkd jgfr;k ` 75,000
vafre jgfr;k ` 85,000
ldy ykHk fcØh dh ykxr ij 25%
1209/(Set : A) P. T. O.

( 18 ) 1209/(Set : A)
From the given details, find out :

(i) Inventory Turnover Ratio, and
(ii) Average Age of Inventory

Particulars Amount

Revenue from Operations ` 4,00,000

Opening Inventory ` 75,000

Closing Inventory ` 85,000

Gross Profit 25% on Cost of Revenue

vFkok
OR

fuEufyf[kr inksa dk foLr`r o.kZu djsa % 3

(i) dk;Z'khy iw¡th

(ii) fuos'k ij vk; ¼çfrQy½

(iii) _.k lerk vuqikr
Describe the following terms in detail :

(i) Working Capital

(ii) Return on Investment

(iii) Debt Equity Ratio

1209/(Set : A)

( 19 ) 1209/(Set : A)
30. fuEufyf[kr xfrfof/k;ksa ls çeq[k udnh ds lzksrksa vkSj ç;ksxksa ¼udnh varokZg vkSj udnh cfgçZokg½ dks
lwphc) djsa % 5

(i) foÙkh; xfrfof/k;k¡
(ii) fuos'k xfrfof/k;k¡
Mention the major sources and applications of Cash (Cash inflows and Outflows)
from :

(i) Financing Activities

(ii) Investing Activities

vFkok
OR

nh x;h lwpukvksa ds vk/kkj ij fuos'k laca/kh xfrfof/k;ksa ls udnh çokg dh x.kuk djsa % 5

`

e'khujh (01.04.2016) 50,000

e'khujh (31.03.2017) 60,000

lafpr ewY;Ðkl (01.04.2016) 15,000

lafpr ewY;Ðkl (31.03.2017) 25,000

o"kZ ds nkSjku ,d e'khu ftldh ykxr ` 25,000 Fkh vkSj lafpr ewY;Ðkl ` 15,000 Fkk] mls
` 13,000 esa cspk x;kA

1209/(Set : A) P. T. O.

( 20 ) 1209/(Set : A)
Calculate cash flow from Investing Activities on the basis of given information :

`

Machinery (01.04.2016) 50,000

Machinery (31.03.2017) 60,000

Accumulated Depreciation (01.04.2016) 15,000

Accumulated Depreciation (31.03.2017) 25,000

During the year, a machine costing ` 25,000 with accumulated depreciation of
` 15,000 was sold for ` 13,000.

Hkkx – l
PART – C [ M. M. : 15
¼dEI;wVjhÑr ys[kkadu½
(Computerized Accounting)

23. dksfMfQds'ku dh vko';drk gS % 1

(A) MsVk dk ,fUØI'ku
(B) Lej.kh; dksM dk l`tu
(C) [kkrksa] fjiksVks± vkfn dks lqjf{kr djuk
(D) mfpr fjdkWMZ j[krs gq, MsVk dks çkslsl djuk vklku

1209/(Set : A)

( 21 ) 1209/(Set : A)
The need of codification is :

(A) The Encryption of data

(B) The Generation of mnemonic code

(C) To secure the accounts, reports, etc.

(D) Easy to process data, keeping proper records

24. vk/kkjHkwr lwpuk çkslsl ekWMy dk xfrfof/k Øe D;k gS \ 1

(A) MsVk O;ofLFkr djuk] MsVk lalkf/kr ¼çkslsl½ djuk vkSj MsVk ,d= djuk

(B) MsVk ,d= djuk] MsVk O;ofLFkr vkSj lalkf/kr djuk] vkSj tkudkjh laçsf"kr djuk

(C) MsVk lalkf/kr djuk] MsVk O;ofLFkr djuk vkSj MsVk ,d= djuk

(D) MsVk O;ofLFkr djuk] MsVk ,d= djuk vkSj tkudkjh laçsf"kr djuk

What is the activity sequence of the basic information processing model ?

(A) Organize data, process data and collect data

(B) Collect data, organize & process data and communicate information

(C) Process data, organize data and collect data

(D) Organize data, collect data and communicate information

1209/(Set : A) P. T. O.

( 22 ) 1209/(Set : A)
25. bl lw= esa fdl Js.kh ds QaD'ku dk mi;ksx fd;k tkrk gS \ 1
PMT (C10/12, C8, C9, 1)
(A) rkfdZd (B) foÙkh;
(C) Hkqxrku (D) lkaf[;dh;
What category of functions is used in this formula ?
PMT (C10/12, C8, C9, 1)
(A) Logical (B) Financial
(C) Payment (D) Statistical

26. fdlh dk;ZiqfLrdk esa usfoxsV djrs le;] orZeku iafDr dh 'kq:vkr esa tkus ds fy, fdl dekaM dk
mi;ksx fd;k tkrk gS \ 1

(A) [Ctrl] + [gkse] (B) [ist vi]
(C) [gkse] (D) [Ctrl]+[cSdLisl]

When navigating in a workbook, which command is used to move to the
beginning of the current row ?
(A) [Ctrl] + [Home] (B) [Page Up]

(C) [Home] (D) [Ctrl]+[Backspace]

27. dkSu-lk QaD'ku Lopkfyr :i ls ekuksa ds dkWye ;k iafDr dk ;ksx djrk gS \ 1

(A) TOTAL (B) ADD

(C) SUM (D) AVG

Which function automatically totals a column or row of values ?

(A) TOTAL (B) ADD

(C) SUM (D) AVG

1209/(Set : A)

( 23 ) 1209/(Set : A)
28. odZ'khV esa rkfydk ¼Vscy½ dks QkWeZsV djus ij ,d laf{kIr uksV fy[ksaA 2

Write a short note on formatting a table in a worksheet.

29. vk'k; Li"V dhft, % 3

(i) ,Dlsy dh jSi VsDLV lqfo/kk
(ii) lsy eft±x
What is meant by :
(i) Wrap Text feature of Excel

(ii) Merging of Cells

vFkok
OR

ikbZ pkVZ cukus ds pj.kksa dk laf{kIr o.kZu dhft,A
Briefly describe the steps for creating a Pie Chart. 3

30. fuEufyf[kr funsZ'kksa ds vuqlkj] esllZ vikWpqZfuVht daiuh ds deZpkfj;ksa dk fjdkWMZ j[kus ds fy, ,d
odZ'khV cukus ds pj.kksa dh O;k[;k djsa %
(a) deZpkjh fooj.k esa] deZpkjh dk uke] inuke vkSj ewy osru 'kkfey gksuk pkfg,A
(b) eg¡xkbZ HkÙkk ¼Mh,½ ewy osru dk 40%, edku fdjk;k HkÙkk ¼,p vkj ,½ ewy osru dk 20%,
Hkfo"; fuf/k ¼ih ,Q½ ewy osru dk 12%A
(c) ldy osru] ewy osru + Mh, + ,p vkj ,A
(d) vk;dj ¼vkbZVh½ ldy osru dk 20%A
(e) 'kq) osru çR;sd deZpkjh ds fy, [ ldy osru − (ih,Q + vkbZVh)] gSA
vki fofHkUu ,Dlsy QkWewyZ ksa dk mi;ksx djds daiuh }kjk Hkqxrku fd, x, dqy osru] vkSlr osru]
vf/kdre osru vkSj U;wure osru dh x.kuk dSls djsxa s \ 5
1209/(Set : A) P. T. O.

( 24 ) 1209/(Set : A)
Write down the steps to create a worksheet to keep a record of employees of M/s
Opportunities Company as per the following instructions :
(a) Employee details should include : Name of Employee, Designation and
Basic Salary.
(b) Take Dearness Allowance (DA) is 40% of Basic Salary, House Rent
Allowance (HRA) as 20% of Basic Salary, Provident Fund (PF) as 12% of
Basic Salary.

(c) Gross Salary as Basic Salary + DA + HRA.

(d) The Income Tax (IT) as 20% of Gross Salary.

(e) Net Salary is [Gross Salary − (PF + IT)] for each employee.

How will you calculate Total Salary, Average Salary, Maximum Salary and
Minimum Salary paid by the company using various excel formulas ?

vFkok

OR

dEI;wVjhÑr ys[kkadu lkW¶Vos;j dh eq[; fo'ks"krk,¡ D;k gSa \ blds ykHk ,oa lhekvksa dk o.kZu dhft,A 5
What are the salient features of Computerised Accounting Software ? Mention
its advantages and limitations.

S
1209/(Set : A)

Haryana Board
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