HBSE Class 12 Question Paper 2018 Accountancy

CLASS : 12th (Sr. Secondary) Code No. 3608
Series : SS-M/2018
Roll No. SET : A

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

Time allowed : 3 hours ] [ Maximum Marks : 60

• Ñi;k tk¡p dj ysa fd bl iz'u&i= esa eqfnzr iz'u 25(11+7+7) gSaA
Please make sure that the printed question paper are contains 25(11+7+7)
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.
• ijh{kkFkhZ viuk jksy ua0 iz'u&i= ij vo'; fy[ksaA
Candidates must write their Roll Number on the question paper.
3608/(Set : A) P. T. O.

(2) 3608/(Set : A)
• d`i;k iz'uksa dk 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 question, 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 % vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrsA
Hkkx – c % dEiuh [kkrs ,oa 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 izR;sd iz'u ds vad mlds lkeus n'kkZ, x, gSaA
(iv) iz'u la[;k 1 ls 6 o 12 rFkk 13 ds mÙkj 15 ls 20 'kCnksa eas fy[ksa rFkk iz'u
la[;k 7 ls 10 o 14 ls 16 ds mÙkj 40 ls 50 'kCnksa esa fy[ksaA
(v) iz'u la[;k 11, 17 rFkk 18 esa vkUrfjd NwV miyC/k gSA
General Instructions :
(i) This question paper is divided into three Parts :
Part – A : Not for Profit Organizations & Partnership Accounts .
Part – B : Company Accounts & 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. Marks of each question are
indicated against it.
(iv) Give answer Question Nos. 1 to 6 and 12 & 13 in 15 to 20 words
and Question Nos. 7 to 10 and 14 to 16 in 40 to 50 words.
(v) Internal choice is available in Question Nos. 11, 17 and 18.

Hkkx – v
PART – A
3608/(Set : A)

(3) 3608/(Set : A)
¼vykHkdkjh laLFkk,¡
Fkk,¡ ,oa lk>snkjh [kkrs½
(Not for Profit Organizations & Partnership Accounts)

1. lefiZr fuf/k dk o.kZu dhft,A 1
Explain the Endowment Fund.

2. lk>snkjksa ds iw¡th [kkrs rFkk pkyw [kkrs esa dksbZ ,d vUrj fyf[k,A 1
Write any one difference between Partner's Capital Accounts and
Current Accounts.

3. lk>snkjh QeZ ds iquxZBu ls D;k vk'k; gS \ 1
What is meant by Reconstitution of Partnership Firm ?

4. [;kfr dh ifjHkk"kk nhft,A 1
Define Goodwill.

5. ^,* vkSj ^ch* 5 : 3 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA ^lh* dks 1 Hkkx ds fy,
4
u;s lk>snkj ds :i eas QeZ esa izos'k fn;k x;kA u;k ykHk&gkfu vuqikr Kkr dhft,A 1
'A' and 'B' are partners sharing profit & loss in the ratio of 5 : 3. 'C' is
1
admitted to the partnership for th share of future profits. Calculate
4
the new profit sharing ratio.

6. lk>snkjh dk lekiu rFkk QeZ ds lekiu eas dksbZ ,d vUrj fyf[k,A 1
Write one distinction between dissolution of partnership and
dissolution of firm.

7. uhps fn, x, ,d Dyc ds ^izkfIr o Hkqxrku* [kkrk rFkk vfrfjDr lwpukvksa ls 31 fnlEcj]
2016 dks lekIr o"kZ ds fy, ^vk;&O;;* [kkrk rS;kj dhft, %4
izkfIr o Hkqxrku [kkrk
¼31 fn fnllEc
Ecjj] 2016 dks lekIr o"kZ dk½
izkfIr ` Hkqxrku `

3608/(Set : A) P. T. O.

(4) 3608/(Set : A)
'ks"k yk;k x;k 19,000 osru 33,000
pUnk izkIr fd;k 66,000 [ksy dk lkeku 40,000
fofu;ksxksa ij C;kt 4,000 'ks"k vkxs ys tk;k x;k 16,000
89,000 89,000
vfrfjDr lwpuk,¡ %
(i) Dyc us ` 2,000 dk pUnk] o"kZ 2015 esa o"kZ 2016 dk izkIr fd;k FkkA
(ii) osru 11 ekg dk gh fn;k x;k gSA
(iii) [ksy dk lkeku 31 fnlEcj] 2015 dks ` 30,000 vkSj 31 fnlEcj] 2016 dks `
65,000 dk LVkWd FkkA
From the following is the Receipts and Payment Account of a Club and
from the additional informations, prepare Income and Expenditure
Account for the year ending 31st December, 2016 :
Receipts and Payments A/c
(For the year ending 31st December, 2016)
Receipts ` Payments `
To Balance B/d 19,000 By Salaries 33,000
To Subscriptions 66,000 By Sports materials 40,000
To Interest on By Balance C/d 16,000
investment 4,000
89,000 89,000
Additional informations :
(i) The Club had received subscription in the year 2015 for 2016, `
2,000.
(ii) Salaries had been paid for 11 months only.
(iii) Stock of sports materials on 31st Dec., 2015 has ` 30,000 and on
31st, Dec., 2016 ` 65,000.
8. ^,*] ^ch* vkSj ^lh* 4 : 3 : 3 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA mudh LFkk;h
iw¡th Øe'k% ` 1,00,000, ` 2,00,000 vkSj ` 3,00,000 gSA o"kZ 2016 esa iw¡th ij
C;kt 9% okf"kZd nj ds ctk; 10% okf"kZd fn;k x;kA vko';d lek;ksftr izfof"V nhft,A
4
3608/(Set : A)

(5) 3608/(Set : A)
'A', 'B' and 'C' are partners in a firm sharing profits and losses in the
ratio of 4 : 3 : 3. Their fixed capitals were ` 1,00,000, ` 2,00,000 and
` 3,00,000 respectively. For the year 2016 interest on capital was
credited to them @ 10% instead of 9% p.a. Pass the necessary adjusting
journal entry.

9. ^lh* vkSj ^Mh* 3 : 2 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA 1 Hkkx ds fy, ^bZ* dks
4
lk>snkjh eas izos'k fn;kA ^bZ* vius fgLls dh [;kfr udn ykus eas vleFkZ gSA QeZ dh [;kfr
dk ewY;kadu ` 1,05,000 fd;k x;kA vko';d izfof"V nhft,A4
'C' and 'D' are partners sharing profits in the ratio of 3 : 2. They admit
1
'E' into partnership for th share. 'E' is unable to bring goodwill in
4
cash. The goodwill of the firm is valued at ` 1,05,000. Give necessary
journal entry.

10. fnikyh o jkts'kjh 3 : 2 ds vuqikr eas ykHk&gkfu ck¡Vrs gq, ,d QeZ esa lk>snkj gSaA mUgksaus
31 fnlEcj] 2016 dks QeZ ds lekiu dk fu.kZ; fy;k] tc mudk fLFkfr fooj.k bl izdkj
Fkk %
mÙkjnkf;Ro
mÙkjnkf;Ro ` lEifÙk;k¡ `
iw¡th [kkrs % LorU= ifjlEifÙk;k¡ 16,000

fnikyh 18,400 fofu;ksx 4,000

jkts'kjh 10,600 29,000 fofo/k nsunkj 2,000

fofo/k ysunkj 2,000 LVkWd 3,000

jksdM+ cSad 6,000

31,000 31,000

fofu;ksx ` 3,800 esa csps x,( 'ks"k lEifÙk;k¡ bl izdkj ls csph xb± % LorU= ifjlEifr;k¡ `
28,000, fofo/k nsunkj ` 1,800 o LVkWd ` 2,800A

3608/(Set : A) P. T. O.

(6) 3608/(Set : A)
QeZ ds ysunkj 5% de ysus ij lger gks x,A lEifÙk;ksa dks cspus ij olwyh O;; `
400 gSA olwyh [kkrk rS;kj dhft,A 4

Dipali and Rajeshary are partners in a firm sharing profits and losses
in the ratio of 3 : 2. They decided to dissolve their firm on 31st
December, 2016, when their Balance Sheet was as under :
Liabilities ` Assets `
Capital A/c : Freehold property 16,000
Dipali 18,400 Investment 4,000
Rajeshary 10,600 29,000 Sundry Debtors 2,000
Sundry creditors 2,000 Stock 3,000
Cash at Bank 6,000
31,000 31,000
Investment were sold at ` 3,800, other assets were realised as fallows :
Freehold property ` 28,000; Sundry Debtors ` 1,800 and Stock ` 2,800.
Creditors of the firm agreed to accept 5% less. Expenses of the
realisation of assets amounted to ` 400. Prepare a Realisation Account.
11. 31 ekpZ] 2017 dks ^,* vkSj ^ch* dk fLFkfr fooj.k bl izdkj gS %
mÙkjnkf;Ro ` lEifÙk;k¡ `
^,* dh iw¡th 60,000 LorU= lEifÙk;k¡ 20,000
^ch* dh iw¡th 30,000 QuhZpj 6,000
lkekU; lap; 24,000 LVkWd 12,000
ysunkj 16,000 nsunkj 80,000
jksdM+ 12,000
1,30,000 1,30,000
^,* vkSj ^ch* dk ykHk&gkfu vuqikr 2 : 1 gSA os ^ih* dks QeZ esa izos'k ds fy, fuEu 'krks±
ij lger gSa %
(a) ^ih* ` 21,000 yk;sxk ftlesa ` 9,000 [;kfr ds fy, le>s tk;saxsA

3608/(Set : A)

(7) 3608/(Set : A)
1
(b) Hkfo"; ds ykHkksa esa ^ih* dk fgLlk Hkkx gksxkA
4
(c) lkekU; lap; dk 50% Hkkx Mwcr o lafnX/k nsunkjksa ij vk;kstu ds fy, jgsaxsA
(d) QuhZpj ij 5% Ükl yxkuk gSA
(e) LVkWd dks ` 10,500 ij iqu% ewY;kadu fd;k x;kA
iquewZY;kadu [kkrk] iw¡th [kkrs o ubZ QeZ dk fLFkfr fooj.k rS;kj dhft,A
8
The Balance Sheet of 'A' and 'B' as on 31st March, 2017 is given below :

Liabilities ` Assets `
A's Capital 60,000 Freehold
property 20,000
B's Capital 30,000 Furniture 6,000
General Reserve 24,000 Stock 12,000
Creditors 16,000 Debtors 80,000
Cash 12,000
1,30,000 1,30,000

'A' and 'B' share profits and losses in the ratio of 2 : 1. They agree to
admit 'P' into the firm subject to the following terms and conditions :
(a) 'P' will bring in ` 21,000 of which ` 9,000 will be treated as his
share of goodwill to be retained in the business.
1
(b) 'P' is entitled to th share of profits of the firm.
4
(c) 50% of the General Reserve is to be remain as a provision for bad
and doubtful debts.
(d) Furniture is to be depreciated by 5%.
(e) Stock is to be revalued at ` 10,500.
Prepare Revaluation Account, Capital Accounts and Opening
Balance Sheet of the new firm.
vFkok
3608/(Set : A) P. T. O.

(8) 3608/(Set : A)
OR
lk>snkj dh e`R;q dh n'kk eas mlds fgLls ds ykHk dh x.kuk djus dh fof/k;ksa dks mnkgj.k
lfgr le>kb,A 8
Explain with examples various methods of computing the share of
profits in case of death of a partner.

Hkkx – c
PART – B
¼dEiuh
dEiuh [kkrs rFkk foÙkh; fooj.kksa dk fo'ys"k.k½
(Company Accounts & Analysis of Financial Statements)

12. foÙkh; [kkrksa ds fo'ys"k.k dh dksbZ nks lhek,¡ fyf[k,A 1
Write any two limitations of Financial Accounting Analysis.

13. foÙkh; fooj.k fo'ys"k.k ds dksbZ nks egÙo fyf[k,A
1
Write any two significance of Financial Statement Analysis.

14. uhps nh xbZ lwpukvksa ls ^rjy vuqikr* Kkr dhft, % 4
` `
cSad _.k 1,00,000
fofo/k ysunkj 1,50,000 fofo/k nsunkj
` 72,000
ns; fcy 20,000 ?kVk;k %
lafnX/k MsCV~l
ij vk;kstu 2,000 70,000
O;;ksa ds fy, ysunkj 10,000 gkFk esa jksdM+ 15,000
6% _.ki= 2,00,000 cSad esa jksdM+ 1,10,000
Iyk.V o e'khujh 3,00,000 vYidkyhu fofu;ksx 1,50,000
O;kikfjd LdU/k 1,35,000 iwoZnÙk chek 5,000

Calculate 'Quick Ratio' from the following informations given below :
` `

Bank Loan 1,00,000

3608/(Set : A)

(9) 3608/(Set : A)
Sundry Creditors 1,50,000 Sundry debtors
` 72,000
Bills payable 20,000 Less : provision for
Creditors for doubtful debts
expenses 10,000 2,000 70,000
Cash in hand 15,000
6% Debentures 2,00,000 Cash at bank 1,10,000
Plant & Machinery 3,00,000 Short-term investment 1,50,000
Stock in trade 1,35,000 Prepaid insurance 5,000

15. tc va'kksa dks izhfe;e ij fuxZfer fd;k x;k gks] rks va'kksa ds gj.k dh izfof"V;k¡ dhft,( tc
izhfe;e dh jkf'k % 4
(i) izkIr ugha gqbZ]
(ii) izkIr gks xbZA
Write journal entries of share forfeiture when the share have been
issued at premium; when amount of premium :
(i) not received,
(ii) received.

16. va'kksa dh dVkSrh ij fuxZeu ls lEcfU/kr D;k izko/kku gSa \ fyf[k,A 4
What are the provisions regarding issue of share at discount ? Write.

17. ^,chlh* fyfeVsM dk vkfFkZd fpëk bl izdkj gS %
mÙkjnkf;Ro 1-1-16 31-12-16 lEifÙk;k¡ 1-1-16 31-12-16
` ` ` `

lerk va'k iw¡th 1,00,000 1,00,000 jksdM+ 10,000 7,200

lkekU; lap; 1,00,000 1,00,000 nsunkj 70,000 76,800

ykHk&gkfu [kkrk 96,000 98,000 LVkWd 50,000 44,000

pkyw nkf;Ro 72,000 82,000 Hkwfe 40,000 60,000

lgk;d dEiuh ls _.k – 40,000 Hkou 1,00,000 1,10,000

3608/(Set : A) P. T. O.

( 10 ) 3608/(Set : A)
cSad ls _.k 62,000 50,000 e'khujh 1,60,000 1,72,000

4,30,000 4,70,000 4,30,000 4,70,000

o"kZ esa ` 52,000 ykHkka'k dk Hkqxrku fd;k x;kA e'khujh ij Ükl dk vk;kstu 1-1-16
dks ` 54,000 o 31-12-16 dks ` 72,000 dk FkkA vkidks jksdM+ izokg fooj.k rS;kj
djuk gSA 8
The Balance Sheet of 'ABC' Ltd. is as follows :
Liabilities 1-1-16 31-12-16 Assets 1-1-16 31-12-16
` ` ` `

Equity Capital 1,00,000 1,00,000 Cash 10,000 7,200

General Reserve 1,00,000 1,00,000 Debtors 70,000 76,800

Profit & Loss A/c 96,000 98,000 Stock 50,000 44,000

Current Liabilities 72,000 82,000 Land 40,000 60,000

Loan from Associate Building 1,00,000 1,10,000
company – 40,000

Loan from Bank 62,000 50,000 Machinery 1,60,000 1,72,000

4,30,000 4,70,000 4,30,000 4,70,000

During the year ` 52,000 was paid as dividends. The provision for
depreciation against Machinery as on 1-1-16 was ` 54,000 and on 31-
12-16 ` 72,000. You are required to prepare the Cash Flow Statement.
vFkok
OR
jksdM+ izokg fooj.k rS;kj djus dk iz;kstu D;k gS \ ;g dSls rS;kj fd;k tkrk gS \
le>kb;sA 4, 4
What is the purpose of preparing a Cash Flow Statement ? How is it
prepared ? Explain.

18. fuEu n'kkvksa esa _.ki=ksa ds fuxZeu ds le; tuZy izfof"V;k¡ dhft, %

3608/(Set : A)

( 11 ) 3608/(Set : A)
(a) 40,000, 10% _.ki= izR;sd ` 10 dk leewY; ij fuxZfer fd, x, ftudk 'kks/ku
5% izhfe;e ij fd;k tk;sxkA
(b) 7,000, 9% _.ki= izR;sd ` 100 dk 4% dVkSrh ij fuxZfer fd, x, ftudk
'kks/ku 6% izhfe;e ij fd;k tk;sxkA
(c) 40,000, 9% _.ki= izR;sd ` 50 dk leewY; ij fuxZfer fd, x, ftudk 'kks/ku
leewY; ij fd;k tk;sxkA
(d) 25,000, 8% _.ki= izR;sd ` 10 dk 3% izhfe;e ij fuxZfer fd, x, ftudk
'kks/ku 2% izhfe;e ij fd;k tk;sxkA 2, 2, 2, 2
Pass journal entries at the time of issue of Debentures in the following
cases :
(a) Issued 40,000, 10% debentures of ` 10 each at par, redeemable at
a premium of 5%.
(b) Issued 7,000, 9% debentures of ` 100 each at 4% discount and
redeemable at a premium of 6%.
(c) Issued 40,000, 9% debentures of ` 50 each at par and redeemable
at par.
(d) Issued 25,000, 8% debentures of ` 10 each at a premium of 3%
and redeemable at a premium of 2%.
vFkok
OR
ifjorZu }kjk _.ki=ksa ds 'kks/ku ls vki D;k le>rs gSa \ tuZy izfof"V;ksa }kjk le>kb;sA
4, 4
What do you mean by Redemption of Debentures by Conversion ?
Explain with the help of journal entries.
Hkkx – l
PART – C
¼dEI;wVjhÑr ys[kkadu½
(Computerized Accounting)

3608/(Set : A) P. T. O.

( 12 ) 3608/(Set : A)
12. ysunsu izlaLdj.k iz.kkyh dk mís'; le>k,¡A 1
Mention the purpose of Transaction Process System.

13. MkVk izkslsflax D;k gS \ 1
What is data processing ?

14. dEI;wVjhd`r ys[kkadu iz.kkyh dh fofHkUu fo'ks"krk,¡ fyf[k,A 4
Explain the different features of Computerised Accounting System.

15. oSfyMs'ku vkSj osjhfQds'ku dks le>k,¡A 4
Explain Validation & Verification.

16. MkVkcsl izcU/k iz.kkyh ds mi;ksx D;k gSa \ 4
What are the uses of Database Management System ?

17. fjiksVZ D;k gS \ fjiksVZ cukus ds D;k rjhds gSa \ 2, 6
What is Report ? What are the methods of creating a report ?
vFkok
OR
^iwNrkN* cukus ds fofHkUu rjhdksa dk o.kZu dhft,A 8
Explain the different methods of creating 'Query'.

18. LizsM'khV D;k gS \ blds dk;ks± dk o.kZu dhft,A 2, 6
What is spreadsheet ? Give its functions.
vFkok
OR
LizsM'khV ds mi;ksxksa dk o.kZu dhft,A 8
Explain the application of spreadsheet.

s
3608/(Set : A)