HBSE Class 12 Question Paper 2025 Accountancy

CLASS : 12th (Sr. Secondary) Code No. 2210
Series : SS/Annual Exam.-2025
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 NksMsa+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.

2210/(Set : A) P. T. O.

(2) 2210/(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;; funs'Z k %
lkekU
(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.

2210/(Set : A)

(3) 2210/(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. ^^ifjorZu'khy _.ki=** ls vki D;k le>rs gSa \ 1

What do you understand by "Convertible Debentures" ?

2210/(Set : A) P. T. O.

(4) 2210/(Set : A)
2. 'A' rFkk 'B' ykHk-gkfu dks leku ck¡Vrs gq, QeZ esa lk>snkj FksA 1 vçSy] 2024 ls os ykHk-gkfu dks
4 : 3 ds vuqikr esa ck¡Vus ij lger gq,A ykHk foHkktu ds vuqikr esa ifjorZu ds dkj.k 'A' dk ykHk
çkfIr vFkok R;kx dk fgLlk gksxk % 1
1 1
(A) ykHk çkfIr (B) R;kx
14 14
(C) ykHk çkfIr 4 (D) R;kx
3
7 7
'A' and 'B' were partners in a firm sharing profit or loss equally. With effect from
1st April, 2024 they agreed to share profits in the ratio 4 : 3, due to change in
profit sharing ratio, A's gain or sacrifice will be :
1 1
(A) Gain (B) Sacrifice
14 14
4 3
(C) Gain (D) Sacrifice
7 7

3. va'k/kkfj;ksa dks çfrQy ds :i esa daiuh ls ----------- çkIr gksrk gSA 1

Shareholders get ………… as their return from the company.

4. lafpr ykHk fdls dgrs gSa \ 1

What are Accumulated Profits ?

5. ;fn u;k lk>snkj [;kfr dh jde udn ykrk gS] rks mls iqjkus lk>snkjksa }kjk ck¡Vk tk,xk % 1

(A) R;kx vuqikr esa (B) iqjkus vuqikr esa

(C) u, vuqikr esa (D) iw¡th vuqikr esa

2210/(Set : A)

(5) 2210/(Set : A)
If the new partner brings his share of goodwill in cash, it will be shared by old
partners in :

(A) Ratio of Sacrifice (B) Old Profit Sharing Ratio

(C) New Profit Sharing Ratio (D) Capital Ratio

6. ftu _.ki=ksa/çfrHkwfr;ksa ij C;kt dh nj fu/kkZfjr ugha gksrh vfirq foØ; ewY; rFkk Ø; ewY; esa varj
dh jkf'k gh mu ij C;kt gksrk gS] ,slh çfrHkwfr;ksa dks ------------ ckW.M dgk tkrk gSA 1

The debentures/securities on which the rate of interest is not specified, instead
the difference in sale price and purchase price works as interest, such securities
are known as ………… bonds.

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

vfHkdFku (A) : lk>snkj ls _.k dks olwyh [kkrs esa gLrkarfjr ugha fd;k tkrk gSA

dkj.k (R) : lk>snkj ls _.k ,d cká nkf;Ro gS] bls lk>snkjksa dh iw¡th ds Hkqxrku ds ckn fd;k tkrk
gSA
fodYi %
(A) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gS]a ijUrq dkj.k (R), vfHkdFku (A) dh lgh O;k[;k ugha gSA
(B) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gS]a vkSj dkj.k (R), vfHkdFku (A) dh lgh O;k[;k gSA
(C) vfHkdFku (A) lR; gS] ijUrq dkj.k (R) vlR; gSA
(D) vfHkdFku (A) vlR; gS] ijUrq dkj.k (R) lR; gSA
2210/(Set : A) P. T. O.

(6) 2210/(Set : A)
On the basis of given Statements : Assertion (A) & Reason (R), choose the
correct option :

Assertion (A) : Loan from partner is not transferred to realization account.
Reason (R) : Loan from partner is a outside liability. It is paid after the payment
of partner's capital.

Options :

(A) Both Assertion (A) and Reason (R) are true, but Reason (R) is not correct
explanation of Assertion (A).

(B) Both Assertion (A) and Reason (R) are true, and Reason (R) is correct
explanation of Assertion (A).

(C) Assertion (A) is true, but Reason (R) is false.

(D) Assertion (A) is false, but Reason (R) is true.

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

vfHkdFku (A) : lk>snkj ds ços'k dk vFkZ QeZ dk lekiu ugha] ijUrq iqjkuh lk>snkjh dk lekiu gSA
dkj.k (R) : lk>snkj ds ços'k dk vFkZ lk>snkjh dk iquxZBu (Reconstitution) gS ftlls fd iqjkuh
lk>snkjh vfLrRo esa ugha jgrh gS vkSj ,d ubZ lk>snkjh vfLrRo esa vkrh gS] ijUrq QeZ
pkyw jgrh gSA
fodYi %
(A) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gS]a ijUrq dkj.k (R), vfHkdFku (A) dh lgh O;k[;k ugha gSA
(B) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gSa vkSj dkj.k (R), vfHkdFku (A) dh lgh O;k[;k gSA
(C) vfHkdFku (A) rFkk dkj.k (R) nksuksa vlR; gSaA
(D) vfHkdFku (A) vlR; gS] ijUrq dkj.k (R) lR; gSA

2210/(Set : A)

(7) 2210/(Set : A)
On the basis of given Statements : Assertion (A) & Reason (R), choose the
correct option :

Assertion (A) : Admission of a partner does not mean the dissolution of the firm
but the dissolution of the old partnership.

Reason (R) : Admission of a partner means reconstitution of the partnership so
that the old partnership ceases to exist and a new partnership
comes into existence but the firm continuous.

Options :

(A) Both Assertion (A) and Reason (R) are true, but Reason (R) is not correct
explanation of Assertion (A).

(B) Both Assertion (A) and Reason (R) are true and Reason (R) is correct
explanation of Assertion (A).

(C) Both Assertion (A) and Reason (R) are false.

(D) Assertion (A) is false, but Reason (R) is true.

9. vkjf{kr iw¡th gksrh gS % 1

(A) çkfFkZr iw¡th
(B) iw¡thxr lap;
(C) u ek¡xh gqbZ iw¡th
(D) u ek¡xh gqbZ iw¡th dk og Hkkx tks dsoy dEiuh ds lekiu ij gh ek¡xk tk ldrk gS

2210/(Set : A) P. T. O.

(8) 2210/(Set : A)
Reserve Capital is :
(A) Subscribed Capital
(B) Reserve Capital
(C) Uncalled Capital
(D) Part of uncalled capital with may be called only at the time of liquidation of
the company

10. _.ki=ksa dks fLFkfr fooj.k ds --------- i{k esa fn[kk;k tkrk gSA 1
Debentures are shown on ………… side of the Balance Sheet.

11. 31 ekpZ] 2024 dks lekIr gksus okys o"kZ ds fy, fe0 _"kHk ds vkgj.k ij 10% okf"kZd nj ls C;kt
dh x.kuk dhft,] ;fn mlus çR;sd frekgh ds vkjEHk 20,000 ` vkgj.k fd, gksaA 2
Calculate the interest on drawing of Mr. Rishabh @ 10% p.a. for the year ended
31 March, 2024, if he withdrew ` 20,000 in beginning of each quarter.

12. QeZ ds lekiu rFkk lk>snkjh ds lekiu esa dksbZ nks vUrj Li"V dhft,A 2

Clarify any two differences between dissolution of a firm and dissolution of
partnership.

13. ,d QeZ dk vkSlr ykHk 70,000 ` gS] blesa 5,000 ` dk ,d vlkekU; ykHk 'kkfey gSA O;olk; esa
fofu;ksftr iw¡th 5,50,000 ` gS rFkk ykHk dh lkekU; nj 10% gSA vf/kykHk ds pkj xquk ds cjkcj
[;kfr dh x.kuk dhft,A 2

A firm average profit are ` 70,000, it includes an abnormal profit of ` 5,000.
Capital invested in the business is ` 5,50,000 and the normal rate of return is
10%. Calculate goodwill at four times the super profit.

2210/(Set : A)

(9) 2210/(Set : A)
vFkok
OR

dksbZ nks ensa fyf[k, tks ykHk-gkfu fu;kstu [kkrs ds ØsfMV esa fy[kh tkrh gSaA
Name any two items which are shown on the credit of profit and loss
appropriation account.

1
14. 'A' rFkk 'B' lk>snkj gSa tks ykHkksa dks 4 : 1 ds vuqikr esa ck¡Vrs gSaA 'A' vius fgLls dk rFkk 'B'
4
vius fgLls dk 1 , 'C' ds i{k esa R;kx djrs gSa tks u;k lk>snkj gSA R;kx vuqikr vkSj u, vuqikr D;k
2
gksaxs \ 2
1
'A' and 'B' are partners sharing profit in the ratio of 4 : 1. 'A' surrenders th of
4
1
his share and 'B' surrenders of his share in favour of 'C', a new partner.
2
What is the sacrificing ratio and the new ratio ?

vFkok
OR
,d lk>snkjh QeZ dh [;kfr dks çHkkfor djus okys fdUgha nks ?kVdksa dks lwphc) dhft,A 2
List any two factors affecting goodwill of a partnership firm.

15. lk>snkjh lays[k dh vuqifLFkfr esa ykxw gksus okyh lk>snkjh vf/kfu;e dh fdUgha nks O;oLFkkvksa dk mYys[k
dhft,A 2
Mention any two provisions of the Partnership Act applicable in the absence of
Partnership Deed.

16. fuEufyf[kr ij la{ksi esa fVIi.kh fyf[k, % 1×3=3
(i) 'kks/; iwokZf/kdkj va'k
(ii) lap;h iwokZf/kdkj va'k
(iii) Hkkx;qDr iwokZf/kdkj va'k

2210/(Set : A) P. T. O.

( 10 ) 2210/(Set : A)
Write short note on the following :

(i) Redeemable Preference Shares

(ii) Cumulative Preference Shares

(iii) Participating Preference Shares

17. ;fn dqy lEifÙk;k¡ 6,00,000 `; dqy nkf;Ro 1,00,000 `; lEifÙk;ksa ds foØ; ls çkIr jkf'k
4,20,000 ` rFkk olwyh O;; 5,000 ` gks] rks olwyh [kkrk cukdj ykHk/gkfu dh x.kuk dhft,A 3

If total assets are ` 6,00,000; total liabilities are ` 1,00,000; amount realized on
sale of assets is ` 4,20,000 and realization expenses are ` 5,000. Find out profit
or loss by making Realization A/c.

18. 'X' fy0 dEiuh us 'Y' fy0 dEiuh ls 9,90,000 ds iqLrd ewY; dh lEifÙk;k¡ Ø; dhA ;g lgefr gqbZ

fd 100 ` okys 11% _.ki=ksa ds fuxZeu }kjk Ø; ewY; dk Hkqxrku fd;k tk,xkA ;g ekfu, fd _.ki=
(i) leewY; ij] (ii) 10% çhfe;e ij fuxZfer fd, x,A vko';d tuZy çfof"V;k¡ dhft,A 3

'X' Ltd. Company purchase assets of the book value of ` 9,90,000 from 'Y' Ltd.

Company. It was agreed that the purchase consideration be paid issuing 11%

Debentures of 100 ` each. Assume that the Debentures have been issued

(i) at par, (ii) at a premium of 10%. Do necessary journal entries.

2210/(Set : A)

( 11 ) 2210/(Set : A)
19. 'A', 'B', 'C' rFkk 'D' ,d QeZ esa leku lk>snkj gSaA 1 vçSy] 2023 dks mudh iw¡th Øe'k% 50,000 `;
30,000 `; 25,000 ` rFkk 15,000 ` FkhA 31 ekpZ] 2024 dks lekIr o"kZ ds [kkrs cUn djus ds
i'pkr~ ;g irk pyk fd lk>snkjh lays[k ds vuqlkj ykHk ds foHkktu ds iwoZ iw¡th ij 10% çfro"kZ C;kt
dh O;oLFkk ugha dh xbZ gSA ;g ekurs gq, fd iw¡th LFkk;h ugha gS] tuZy dh vko';d çfof"V dhft,A 3
'A', 'B', 'C' and 'D' are equal partners in a firm. Their capitals on 1st April, 2023
were ` 50,000; ` 30,000; ` 25,000 and ` 15,000 respectively. After closing the
accounts for year ended 31st March, 2024 it was discovered that according to
the Partnership Deed interest @ 10% per annum on partner's capitals was not
provided before distribution of profit. Pass the necessary journal entry assuming
that the capitals are not fixed.

20. olwyh [kkrk fdls dgrs gSa \ ;g iqu% ewY;kadu [kkrs ls dSls fHkUu gS \ 3
What is Realization Account ? How does it differ from Revaluation Account ?

21. vuqjkx vkSj Hkkouk dh fLFkfr fooj.k fuEu Fkh] tks 31 ekpZ] 2024 rd ykHk dks 2 vkSj 1 ds
3 3
vuqikr esa ck¡V jgs Fks %

nsunkfj;k¡ ` lEifÙk `

ysunkj 65,900 jksdM+ 1,200

iw¡th % fofo/k nsunkj 9,700

vuqjkx 30,000 LVkWd 20,000

Hkkouk 20,000 IykaV o e'khujh 35,000

Hkou 50,000

1,15,900 1,15,900

2210/(Set : A) P. T. O.

( 12 ) 2210/(Set : A)
1 vçSy] 2024 dks fuEu 'krks± ij mUgksaus eksfudk dks lk>snkj cukus dk fu.kZ; fd;k %

(a) eksfudk dks ykHk dk 1 fgLlk feysxk vkSj mls 15,000 ` iw¡th vkSj 6,000 ` [;kfr ds ykus
3
gksaxsA

(b) LVkWd] IykaV ,oa e'khujh dk ewY; 10% de fd;k tk,xkA
(c) lafnX/k _.kksa ds fy, 5% dk çko/kku cuk;k tk,xkA
(d) Hkou dk 20% vf/kd ewY;kadu gksxkA
(e) 1,400 ` ds fofu;ksx [kkrs esa ysus gSa ¼tks fpV~Bs esa ugha fn[kk, x, gSa½A

(f) [;kfr dh jkf'k iqjkus lk>snkjksa }kjk fudky yh tk,xhA

iqu% ewY;kadu [kkrk] iw¡th [kkrk vkSj ubZ QeZ dk vkjEHk dk fpV~Bk fn[kkb,A 5

The following was the Balance Sheet of Anurag and Bhawna, who were sharing
2 1
profit in the ratio of and as at 31st March, 2024 :
3 3

Liabilities ` Assets `

Creditors 65,900 Cash 1,200

Capitals : Sundry Debtors 9,700

Anurag 30,000 Stock 20,000

Bhawna 20,000 Plants & Machinery 35,000

Building 50,000

1,15,900 1,15,900

2210/(Set : A)

( 13 ) 2210/(Set : A)
On 1st April, 2024 they agreed to admit Monika into partnership on the
following terms :
1
(a) Monika was to be given share in profits and was to bring ` 15,000 as
3
capital and ` 6,000 as share of goodwill.

(b) That the value of stock and plant & machinery were to be reduced by 10%.

(c) That a provision of 5% was to be created for doubtful debts.

(d) That the building account was to be appreciated by 20%.

(e) Investment worth ` 1,400 (not mentioned in the Balance Sheet) were to be
taken into account.

(f) That the amount of goodwill was to be withdrawn by the old partners.

Prepare the Revaluation A/c, Capital Account and Opening Balance Sheet of the
new firm.

vFkok
OR

R;kx vuqikr rFkk ykHk çkfIr vuqikr ls vki D;k le>rs gSa \ bu nksuksa esa D;k varj gS \ 5

What do you understand by Sacrificing Ratio and Gaining Ratio ? What is the
difference between two ?

22. (a) jfo fyfeVsM us 10 ` okys 800 va'kksa dk vigj.k fd;k] ftu ij 7.50 ` çkIr gks pqds gS]a ijUrq
vfUre ;kpuk ds 2.50 ` çfr va'k çkIr ugha gq,A buesa ls 600 va'kksa dks iw.kZ pqdrk ekurs gq,
bl çdkj iqu%-fuxZeu fd;k x;k fd 2,100 ` iw¡th lap; esa gLrkarfjr fd, x,A

vko';d tuZy çfof"V;k¡ nhft,A 21
2
2210/(Set : A) P. T. O.

( 14 ) 2210/(Set : A)
Ravi Ltd., forfeited 800 shares of ` 10 each ` 7.50 paid, for non-payment of
final call of ` 2.50 per share. Out of these, 600 shares were re-issued as
fully paid up in such a way that ` 2,100 were transferred to capital reserve.

Pass necessary journal entries.

(b) 'X' fyfeVsM us 10 ` okys 800 va'kksa dk vigj.k fd;k] ftu ij 7.50 ` çfr va'k ek¡xs x, gSa
vkSj çFke ;kpuk ds 2.50 ` çfr va'k çkIr ugha gq,A buesa ls 600 va'kksa dk 6 ` çfr va'k ij
7.50 ` pqdrk ekurs gq, iqu%-fuxZeu fd;k x;kA

vko';d tuZy çfof"V;k¡ nhft,A 21
2
'X' Ltd., forfeited 800 shares of ` 10 each, ` 7.50 called-up, for non-
payment for first call of ` 2.50 per share. Out of these, 600 shares were re-
issued for ` 6 per share as ` 7.50 paid up.

Pass necessary journal entries.

vFkok
OR

fuEufyf[kr ij laf{kIr fVIi.kh fy[ksa % 21 +21 =5
2 2

(a) va'kksa dk çhfe;e ij fuxZeu

(b) vYi-vfHknku ,oa vfr-vfHknku

Write a short note on the following :

(a) Issue of Shares at Premium

(b) Under Subscription and Over Subscriptions

2210/(Set : A)

( 15 ) 2210/(Set : A)
Hkkx – c

PART – B [ M. M. : 15

¼ foÙkh; fooj.kksa dk fo'ys"k.k½

(Analysis of Financial Statements)

23. ------------- vuqikr fdlh QeZ dh nh?kZdkyhu Hkqxrku {kerk ds fo"k; esa lwpuk çnku djrs gSaA 1

(A) rjyrk

(B) fØ;k'khyrk

(C) 'kks/ku-{kerk

(D) ykHkçnrk

The ……….. ratios provide the information critical to the long run payment
ability of the firm.

(A) Liquidity

(B) Activity

(C) Solvency

(D) Profitability

2210/(Set : A) P. T. O.

( 16 ) 2210/(Set : A)
24. fn, x, dFkuksa % vfHkdFku (A) rFkk dkj.k (R) ds vk/kkj ij lgh fodYi dk p;u djsa % 1

vfHkdFku (A) : cSad ls fudkyh xbZ jkf'k jksdM+ ,oa jksdM+ rqY; ds çokg dks çHkkfor ugha djrh gSA
dkj.k (R) : cSad ls fudkyh xbZ jkf'k jksdM+ rqY; dh enksa esa vkilh ysu-nsu gSA
fodYi %
(A) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gS]a vkSj dkj.k (R), vfHkdFku (A) dh lgh O;k[;k gSA
(B) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gS]a ijUrq dkj.k (R), vfHkdFku (A) dh lgh O;k[;k ugha gSA
(C) vfHkdFku (A) rFkk dkj.k (R) nksuksa vlR; gSaA
(D) vfHkdFku (A) lR; gS] ijUrq dkj.k (R) vlR; gSA
On the basis of given Statements : Assertion (A) & Reason (R), choose the
correct option :
Assertion (A) : Amount withdrawn from the bank does not affect the flow of
cash and cash equivalents.

Reason (R) : The amount withdrawn from the bank is a transaction between
cash and cash equivalent item.

Options :

(A) Both Assertion (A) and Reason (R) are true and Reason (R) is correct
explanation of Assertion (A).

(B) Both Assertion (A) and Reason (R) are true, but Reason (R) is not correct
explanation of Assertion (A).

(C) Both Assertion (A) and Reason (R) are false.

(D) Assertion (A) is true, but Reason (R) is false.

2210/(Set : A)

( 17 ) 2210/(Set : A)
25. fuEu vk¡dM+ksa ds vk/kkj ij ,d dEiuh }kjk csps x, eky dh ykxr gksxh % 1

vkjfEHkd LVkWd 70,000 `; vafre LVkWd 80,000 `; LVkWd vkorZ vuqikr 6 xq.kkA

(A) 1,50,000 ` (B) 90,000 `

(C) 4,50,000 ` (D) 4,80,000 `

On the basis of following data, the cost of goods sold by a Company will be :

Opening Inventory ` 70,000; Closing Inventory ` 80,000; Stock Turnover Ratio 6
times.

(A) ` 1,50,000 (B) ` 90,000

(C) ` 4,50,000 (D) ` 4,80,000

26. ys[kkadu esa xq.kkRed lwpuk ls vki D;k le>rs gSa \ 1

What do you mean by Qualitative Information in Accounting ?

27. dEiuh dh fLFkfr fooj.k ------------ esa fn, x, çk:i ds vuqlkj rS;kj djuk gksrk gSA 1

(A) vuqlwph II Hkkx II

(B) vuqlwph III Hkkx I

(C) vuqlwph III Hkkx III

(D) rkfydk (A)

2210/(Set : A) P. T. O.

( 18 ) 2210/(Set : A)
Balance Sheet of a Company is required to be prepared in the format given
in ………… .

(A) Schedule II Part II

(B) Schedule III Part I

(C) Schedule III Part III

(D) Table (A)

28. foÙkh; fooj.kksa ds dksbZ nks mi;ksx nhft,A 2

Give any two uses of Financial Statements.

29. fuEufyf[kr lwpukvksa }kjk fofu;ksx lEcU/kh fØ;kvksa ls jksdM+ çokg Kkr djsa % 3

31-03-2015 31-03-2016

Hkou ¼vifyf[kr ewY;½ % 6,00,000 ` 7,50,000 `

vfrfjDr lwpuk %
(i) 1,00,000 ` ykxr dk Hkou ftl ij 30,000 ` lafpr Ðkl Fkk] mls 50,000 ` esa csp fn;k
x;kA

(ii) 31-03-2016 dks lekIr gksus okys o"kZ esa Hkou ij 50,000 ` Ðkl yxk;k x;kA

2210/(Set : A)

( 19 ) 2210/(Set : A)
Calculate Net Cash Flows from investing activities from the following informations :

31-03-2015 31-03-2016

Building (Written Down Value) : ` 6,00,000 ` 7,50,000

Additional Informations :

(i) Building costing ` 1,00,000 on which ` 30,000 has accumulated as
depreciations was sold for ` 50,000.

(ii) Depreciation charged on building for the year ended 31-03-2016 ` 50,000.

vFkok

OR

^foÙk laca/kh fØ;kvksa ls jksdM+ çokg* ds fdUgha rhu enksa dk o.kZu djsaA 3
Explain any three items of 'cash flow from financial activities'.

30. fuEu vk¡dM+ksa ls pkyw vuqikr vkSj 'kh?kz vuqikr dh x.kuk djsa % 21 +21 =5
2 2

rjy lEifÙk;k¡ : 75,000 `

LVkWd/bUosaVjh : 35,000 `

¼20,000 ` NksVs vkStkjksa ds ewY; lfgr½
2210/(Set : A) P. T. O.

( 20 ) 2210/(Set : A)
iwoZnÙk O;; : 10,000 `

dk;Z'khy iw¡th : 60,000 `

From the following data, calculate Current Ratio and Liquid Ratio :

Liquid Assets : ` 75,000

Inventories : ` 35,000

(Includes loose tools at ` 20,000)

Prepaid Expenses : ` 10,000

Working Capital : ` 60,000

vFkok

OR

jksdM+ çokg fooj.k ls D;k vk'k; gS \ bldh fdUgha pkj lhekvksa dk mYys[k djsaA 1+4=5

What is meant by Cash Flow Statement ? Mention any four limitations of it.

2210/(Set : A)

( 21 ) 2210/(Set : A)
Hkkx – l

PART – C [ M. M. : 15

¼dEI;wVjhÑr ys[kkadu½

(Computerized Accounting)

23. A1 : E2 ,Dlsy esa lanfHkZr djrk gS % 1

(A) ,Dlsy 'khV ij dkWye

(B) ,Dlsy 'khV ij iafDr

(C) ,Dlsy 'khV ds çkjEHk vkSj var fcUnqvksa ds chp lsy

(D) ,Dlsy 'khV ij A ls E ds chp v{kj

A1 : E2 in Excel refers to :

(A) Column on Excel Sheet

(B) Row on Excel Sheet

(C) Cell between start and end point of Excel Sheet

(D) Alphabets between A to E on Excel Sheet

2210/(Set : A) P. T. O.

( 22 ) 2210/(Set : A)
24. fuEufyf[kr esa ls dkSu dEI;wVjhÑr ys[kkadu ç.kkyh dh lhek ugha gS \ 1

(A) fctyh dh #dkoV ds dkj.k MsVk [kks ;k nwf"kr gks ldrk gSA
(B) MsVk gSfdax ds fy, ço.k gSA
(C) MsVk gj fdlh ds fy, miyC/k ugha djk;k tkrk gSA
(D) vfu;ksftr vkSj vfufnZ"V fjiksVZ mRiUu ugha dh tk ldrh gSA
Which of the following is not a limitation of Computerized Accounting System ?

(A) Data may be lost or corrupted due to power interruptions.

(B) Data is prone to hacking.

(C) Data is not made available to everybody.

(D) Unprogrammed and un-specified reports cannot be generated.

25. jke dEI;wVjhÑr ys[kkadu ç.kkyh dks viukuk pkgrk gS] ijUrq mldk ctV de gSA mls buesa ls dkSu-lh
ç.kkyh pquuh pkfg, \ 1
(A) mi;ksx ds fy, rS;kj lkW¶Vos;j (B) vuqdwfyr lkW¶Vos;j
(C) Vsyj-esM lkW¶Vos;j (D) mijksDr esa ls dksbZ Hkh [kjhnsa] lHkh dh ykxr leku gS

Ram wants to install a Computerized Accounting System, but his budget is low.
Which software he should opt for ?

(A) Ready to use Software (B) Customized Software

(C) Tailor-made Software (D) Buy any of above, all cost same

26. fdl fodYi ds ç;ksx ls ge pkVZ ds Lo:i esa ifjorZu dj ldrs gSa \ 1

Using which option/view, we can change the look of a chart ?

2210/(Set : A)

( 23 ) 2210/(Set : A)
27. fn, x, dFkuksa % vfHkdFku (A) rFkk dkj.k (R) ds vk/kkj ij lgh fodYi dk p;u djsa % 1

vfHkdFku (A) : vyx :i vkSj mn~ns'; ikus ds fy, ,d pkVZ dks nwljs çdkj ds pkVZ esa cnyk tk
ldrk gSA

dkj.k (R) : ,d ikbZ pkVZ esa 10 ls vf/kd Jsf.k;k¡ gks ldrh gSaA

fodYi %
(A) vfHkdFku (A) lR; gS] ijUrq dkj.k (R) vlR; gSA

(B) vfHkdFku (A) vlR; gS] ijUrq dkj.k (R) lR; gSA

(C) vfHkdFku (A) vkSj dkj.k (R) nksuksa lR; gS]a ijUrq dkj.k (R), vfHkdFku (A) dh lgh O;k[;k ugha gSA

(D) vfHkdFku (A) vkSj dkj.k (R) nksuksa vlR; gSAa

On the basis of given Statements : Assertion (A) & Reason (R), choose the
correct option :
Assertion (A) : A chart can be changed to another type of chart to get different
look and purpose.
Reason (R) : A Pie chart can have more than 10 categories in it.

Option :
(A) Assertion (A) is true, but Reason (R) is false.

(B) Assertion (A) is false, but Reason (R) is true.
(C) Both Assertion (A) and Reason (R) are true, but Reason (R) is not correct
explanation of Assertion (A).

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

2210/(Set : A) P. T. O.

( 24 ) 2210/(Set : A)
28. vifyf[kr ewY; i)fr ls D;k vfHkçk; gS \ 2

What is meant by Written Down Value Method ?

29. xzkQ dk D;k vFkZ gS \ blds dksbZ nks ykHkksa dk o.kZu djsaA 3

What is meant by Graph ? Explain any two advantages of it.

30. dEI;wVjhÑr ys[kkadu ç.kkyh ls D;k vfHkçk; gS \ eSuqvy ys[kkadu ç.kkyh dh vis{kk blds pkj ykHk
crkb,A 5
What is meant by Computerized Accounting System ? Give four advantages over
Manual Accounting System.

vFkok
OR

fuEufyf[kr ij laf{kIr fVIi.kh fyf[k, % 21 +21 =5
2 2
(a) bysDVªkWfud LçsM'khV dh fo'ks"krk,¡
(b) bysDVªkWfud LçsM'khV ds mi;ksx
Write short notes on the following :

(a) Features of Electronic Spreadsheet

(b) Application of Electronic Spreadsheet

S
2210/(Set : A)