HBSE Class 12 Question Paper 2023 Accountancy

CLASS : 12th (Sr. Secondary) Code No. 208
Series : SS/Annual-2023
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 16 rFkk iz'u 35(11+12+12) gSaA
Please make sure that the printed pages in this question paper are 16 in number
and it contains 35(11+12+12) 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.

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

(2) 208/(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 % 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) cgqfodYih; ç'u 1 ls 6 rd ds lgh fodYi pqfu, rFkk ç'u 12 ls 17 rd ds mÙkj ,d ;k
nks 'kCnksa ;k okD;ksa esa ;k fjDr LFkkuksa dks Hkjdj nhft,A 'ks"k ç'uksa ds mÙkj muds vadksa ds vuqlkj
nhft,A
(v) iz'u la[;k 11 rFkk 23 esa vkUrfjd NwV miyC/k gSA

208/(Set : A)

(3) 208/(Set : A)
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) Choose the correct options of the multiple choice type questions 1 to 6 and
answer of questions 12 to 17 may be given in one or two words or
sentences or by filling up the blanks. Answer the remaining questions
according to their marks.
(v) Internal choice is available in Question Nos. 11 and 23.

Hkkx – v
PART – A [ M. M. : 30

¼vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs½
(Not-for-Profit Organizations & Partnership Accounts)

1. QeZ ds lekiu dh n'kk esa lEifÙk;ksa ds foØ; ls izkIr jkf'k ls loZizFke ………… Hkqxrku fd;k tk,xkA
1

(A) lk>snkjksa dh iw¡th dk
(B) lk>snkjksa }kjk fn, x, _.k dk
(C) lk>snkj dh vfrfjDr iw¡th dk
(D) ckgjh ysunkjksa dk
208/(Set : A) P. T. O.

(4) 208/(Set : A)
On dissolution of a firm, out of the proceeds received from the sale of assets …………

will be paid first of all.

(A) Partners' Capital

(B) Partners' Loan to Firm

(C) Partner's Additional Capital

(D) Outside Creditors

2. QeZ ds lekiu ij lcls vUr esa dkSu-lk [kkrk cukuk pkfg, \ 1

(A) olwyh [kkrk
(B) lk>snkjksa ds iw¡th [kkrs

(C) jksdM+ [kkrk
(D) lk>snkj dk _.k [kkrk
On firms dissolution which one of the following account should be prepared at

the last ?

(A) Realization Account

(B) Partners' Capital Account

(C) Cash Account

(D) Partner's Loan Account

208/(Set : A)

(5) 208/(Set : A)
3. lk>snkj ds vodk'k xzg.k djus ij [;kfr dh jkf'k fdlds iw¡th [kkrs esa ØsfMV dh tk;sxh \ 1
(A) vodk'k xzg.k djus okys lk>snkj ds
(B) 'ks"k lk>snkjksa ds
(C) lHkh lk>snkjksa ds
(D) mijksDr esa ls dksbZ ugha
On retirement of a partner, goodwill will be credited to the Capital Account of :
(A) Retiring Partners
(B) Remaining Partners
(C) All Partners
(D) None of the above

4. ^v*] ^c* o ^l* 4 : 2 : 1 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA ;fn ^v* ds vodk'k xzg.k djus
ij ^c* o ^l* dk u;k vuqikr 3 : 1 gks] rks ykHk izkfIr vuqikr D;k gksxk \ 1

(A) 3 : 13

(B) 13 : 3

(C) 3:1
(D) 12 : 5
'A', 'B' and 'C' are partners sharing profits in the ratio of 4 : 2 : 1. If the new ratio
of 'B' & 'C' is 3 : 1 on A's retirement, then what will be gaining ratio ?

(A) 3 : 13
(B) 13 : 3

(C) 3:1

(D) 12 : 5

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

(6) 208/(Set : A)
5. fdlh u, lk>snkj dks lk>snkjh esa lfEefyr fd;k tk ldrk gS % 1

(A) fdlh ,d lk>snkj dh lgefr ls
(B) lk>snkjksa ds cgqer dh lgefr ls
(C) lHkh iqjkus lk>snkjksa dh lgefr ls
(D) mijksDr esa ls dksbZ ugha
A new partner may be admitted into a partnership :

(A) with the consent of any one partner

(B) with the consent of majority of partners

(C) with the consent of all old partners

(D) none of the above

6. ;fn u;k lk>snkj vius fgLls dh [;kfr dh jkf'k jksdM+ esa nsrk gS] rks ml jkf'k dks MsfcV djsaxs % 1
(A) [;kfr [kkrs esa
(B) u;s lk>snkj ds iw¡th [kkrs esa
(C) jksdM+ [kkrs esa
(D) iqjkus lk>snkjksa ds iw¡th [kkrs esa
When a new partner brings his share of goodwill in cash, the amount is debited
to :
(A) Goodwill Account
(B) Capital Account of New Partner
(C) Cash Account
(D) Capital Account of Old Partners

208/(Set : A)

(7) 208/(Set : A)
7. lk>snkjh lays[k dh vuqifLFkfr esa ykxw gksus okyh lk>snkjh vf/kfu;e dh fdUgha pkj O;oLFkkvksa dk mYys[k
dhft,A 2
Mention any four provisions of the Partnership Act, in the absence of
Partnership Deed.

8. fuEufyf[kr lwpukvksa ds vk/kkj ij o"kZ 2017-18 ds vk;-O;; [kkrs esa ØsfMV gksus okys pUns dh x.kuk
dhft, % 4

`

(i) o"kZ ds nkSjku izkIr pUnk % 80,000

(ii) 31-3-2017 dks vnÙk pUnk % 26,000
(iii) 31-3-2018 dks vnÙk pUnk % 6,000

(iv) 31-3-2017 dks vfxze izkIr pUnk % 15,000

(v) 31-3-2018 dks vfxze izkIr pUnk % 10,000

From the following informations calculate the amount of subscriptions to be
credited to Income and Expenditure Account for the year 2017-18 :

`

(i) Subscription received during the year : 80,000

(ii) Subscription outstanding on 31-3-2017 : 26,000

(iii) Subscription outstanding on 31-3-2018 : 6,000

(iv) Subscription received in advance on 31-3-2017 : 15,000

(v) Subscription received in advance on 31-3-2018 : 10,000

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

(8) 208/(Set : A)
9. ^ih* vkSj ^D;w* ,d QeZ ds lk>snkj gSaA mudk ykHk foHkktu vuqikr 5 : 3 gSA 1-4-2021 dks ^vkj*
dks 1/8 Hkkx ds fy, lk>snkj cuk;k x;k vkSj mls xkjaVh nh fd mls ykHk esa 75,000 ` ls de ugha
gksxkA ^ih* vkSj ^D;w* dk u;k ykHk vuqikr iqjkuk gh jgsxk rFkk ^vkj* dks nh xbZ xkjaVh dh lHkh dks ^ih*
vkSj ^D;w* 3 : 2 ds vuqikr esa ogu djus ds fy, lger gq,A 31-3-2022 dks lekIr o"kZ ds fy,
QeZ dk ykHk 4,00,000 ` FkkA
31-3-2022 dks lekIr gksus okys o"kZ ds fy, ykHk-gkfu fofu;ksx [kkrk rS;kj djsaA 4

'P' and 'Q' were partners in a firm sharing profits in the ratio of 5 : 3. On 1-4-2021
they admitted 'R' as a new partner for 1/8th share in the profits with a guaranteed
profit of ` 75,000. The new ratio between 'P' and 'Q' will be same but they agreed
to bear any deficiency on account of guarantee to 'R' in the ratio 3 : 2. The profit
of the firm for the year ended 31-3-2022 was ` 4,00,000.

Prepare Profit and Loss Appropriation A/c for the year ended 31-3-2022.

10. 1-4-2020 dks ,d pkyw QeZ dh lEifÙk;k¡ 2,00,000 ` Fkha ftlesa 4,000 ` dh jksdM+ Hkh 'kkfey
FkhA bl frfFk dks blds ysunkj 10,000 ` ds FksA lk>snkjksa ds iw¡th [kkrs esa 1,60,000 ` dk 'ks"k Fkk
vkSj lkekU; lap; 30,000 ` dk FkkA ;fn izR;k; dh lkekU; nj 15% gks vkSj vf/kykHkksa ds 3 o"khZ;
Ø; ij QeZ dh [;kfr dk ewY; 36,000 ` gks] rks QeZ ds vkSlr ykHk Kkr dhft,A 4

On 1-4-2020, an existing firm bad assets of ` 2,00,000 including cash of ` 4,000.
It creditors amounted to ` 10,000 on that date. The partners capital accounts
showed a balance of ` 1,60,000 while the general reserve amounted to ` 30,000. If
the normal rate of return is 15% and the goodwill of the firm is valued at ` 36,000
at 3 years purchase of super profit, find the average profits of the firm.

208/(Set : A)

(9) 208/(Set : A)
11. ^,* rFkk ^ch* tks ykHkksa dks 2 : 1 esa ck¡Vrs gSa] dk 31-3-2018 dks fLFkfr fooj.k fuEufyf[kr gS %

nkf;Ro ` lEifÙk;k¡ `

cSad vf/kfod"kZ 15,000 nsunkj 40,000

lafpr dks"k 12,000 çko/kku ?kVk;k – 3,600 36,400

ysunkj 20,000 LVkWd 20,000

iw¡th % 'A' 40,000 fcfYMax 25,000

iw¡th % 'B' 30,000 isVsUV 2,000

e'khujh 33,600

1,17,000 1,17,000

1-4-2018 dks mUgksaus ^lh* dks lk>snkjh esa lfEefyr fd;kA u;k ykHk foHkktu vuqikr 3 : 2 : 1 gksxkA
fuEukafdr lek;kstukvksa ds ckn ^lh* vkuqikfrd iw¡th ykrk gS %
(i) ^lh* 10,000 ` [;kfr ds vius fgLls ds fy, udn esa ykrk gSA
(ii) lafnX/k _.k vk;kstu dks 2,000 ` ls ?kVkuk gSA
(iii) ,d iqjkuk VkbijkbVj gS ftldk ewY; 2,600 ` gSA ;g iqLrdksa esa ugha fy[kk gqvk gSA bls vc
iqLrdksa esa fy[kuk gSA
(iv) ,dLo dk ewY; 'kwU; gSA
(v) ysunkjksa ls 2% NwV feyus dh laHkkouk gSA
iquewZY;kadu [kkrk] iw¡th [kkrs vkSj izkjafHkd fpV~Bs dks cukb,A 10

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

( 10 ) 208/(Set : A)
'A' and 'B' sharing profits and losses in 2 : 1. Their Balance Sheet as on 31-3-2018
is as under :

Liabilities ` Assets `

Bank Overdraft 15,000 Debtors 40,000

Reserve Fund 12,000 Less Provision – 3,600 36,400

Creditors 20,000 Stock 20,000

Capitals : 'A' 40,000 Building 25,000

Capitals : 'B' 30,000 Patents 2,000

Machinery 33,600

1,17,000 1,17,000

They admit 'C' into partnership on 1-4-2018. New profit sharing ratio is 3 : 2 : 1.
'C' brings in proportionate capital after the following adjustments :

(i) 'C' brings in ` 10,000 in cash as his share of Goodwill.

(ii) Provision for doubtful debts is to be reduced by ` 2,000.
(iii) There is an old typewriter valued ` 2,600. It does not appear in the books of
the firm. It is to be shown now.

(iv) Patents are valueless.

(v) 2% discount is to be received from creditors.
Prepare Revaluation A/c, Capital Accounts and Opening Balance Sheet.

vFkok
OR

208/(Set : A)

( 11 ) 208/(Set : A)
,d lk>snkj dh e`R;q dh n'kk esa mlds fgLls ds ykHkksa dh x.kuk djus dh fofHkUu fof/k;ksa dk mnkgj.k
lfgr o.kZu dhft,A
Explain with examples various methods of computing the share of profits in case
of death of a partner.

Hkkx – c
PART – B [ M. M. : 30

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

12. vkjf{kr iw¡th vkSj iw¡thxr lap; esa ,d vUrj nhft,A 1

Give one point of distinction between Reserves Capital and Capital Reserve.

13. U;wure vfHknku ls D;k rkRi;Z gS \ 1
What is meant by Minimum Subscription ?

14. 'kwU; dwiu ca/ki= D;k gS \ 1

What is Zero Coupon Bond ?

15. 1 vizSy] 2021, dks ^, fyfeVsM* us 100 ` okys 5,000; 8% _.ki= 5% dVkSrh ij fuxZfer fd,A
31 ekpZ] 2022 dks lekIr o"kZ ds fy, dqy C;kt fdruk gksxk \ 1
On 1st April, 2021, 'A Ltd.' issued 5,000; 8% debentures of ` 100 each at a
discount of 5%. What will the total amount of interest for the year ending
31st March, 2022 ?

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

( 12 ) 208/(Set : A)
16. ,d dEiuh ds fdUgha nks foÙkh; fooj.kksa ds uke fyf[k,A 1

Name any two financial statements of a company.

17. xSj-pkyw nkf;Roksa ds nks mnkgj.k nhft,A 1

Give two examples of non-current liabilities.

18. va'kksa o _.ki=ksa esa dksbZ nks vUrj nhft,A 2
Give any two points of distinction between a share and a debenture.

19. ^, fyfeVsM* daiuh us 25,000 ` ds vius nkos dh larqf"V ds iw¡thxr O;; ds fy, 20,000 ` ds
_.ki=ksa dk fuxZeu fd;kA tuZy izfof"V;k¡ dhft,A 2
'A Ltd.' Company issued ` 20,000 debenture for a capital expenditure in
satisfaction of his claim of ` 25,000. Pass Journal Entries.

20. dk;Z'khy iw¡th 6,00,000 `; O;kikj ns; 1,80,000 ` vkSj vU; orZeku nsunkfj;k¡ 20,000 ` gSaA
pkyw vuqikr dh x.kuk dhft,A 2
Working Capital ` 6,00,000, Trade Payables ` 1,80,000 and Other Current
Liabilities ` 20,000. Calculate Current Ratio.

21. fuEufyf[kr fooj.kksa ls fuos'k xfrfof/k;ksa ls udnh izokg dh x.kuk dhft, % 4
1-4-2020 31-3-2021

la;a= ,oa e'khujh (W.D.V.) 7,20,000 ` 8,60,000 `

lwpuk,¡ %
(i) o"kZ ds nkSjku yxk;k x;k ewY;Ðkl 85,000 `A
(ii) 1,10,000 ` dh W.D.V. okyk IykaV 1,25,000 ` esa cspk x;kA

208/(Set : A)

( 13 ) 208/(Set : A)
Calculate Cash Flow from investing activities from the following particulars :
1-4-2020 31-3-2021
Plant & Machinery (W.D.V.) ` 7,20,000 ` 8,60,000
Informations :
(i) Depreciation charged during the year ` 85,000.
(ii) Plant and machinery having Written Down Value (W.D.V.) of ` 1,10,000 was
sold for ` 1,25,000.

22. fuEufyf[kr lwpukvksa ls LVkWd vkorZ vuqikr Kkr dhft, % 4
`
(i) izkjafHkd jgfr;k : 28,000
(ii) vfUre jgfr;k : 52,000
(iii) lapkyu fØ;kvksa ls vkxe : 6,00,000
(iv) ldy ykHk : lapkyu fØ;kvksa dh ykxr dk 25%

From the following calculate inventory turnover ratio :
`
(i) Opening Inventory : 28,000
(ii) Closing Inventory : 52,000
(iii) Revenue from Operations : 6,00,000
(iv) Gross Profit : 25% on cost of revenue from operations

23. ^,* dEiuh us 10 ` okys 1,00,000 va'k tkjh fd, tks bl izdkj ns; Fks % 3 ` vkosnu ij] 2.50 `
vkcaVu ij] 2.50 ` izFke ;kpuk ij vkSj 2 ` vfUre ;kpuk ijA turk us 1,52,000 va'kksa ds fy,
vkosnu Hksts 1,50,000 va'kksa ds vkosndksa dks lekuqikr vk/kkj ij vkcaVu fd;k x;kA ,d va'k/kkjh
ftlds ikl 200 va'k Fks vkcaVu jkf'k dk Hkqxrku ugha dj ik;kA bu va'kksa dk vigj.k dj fy;k x;kA
blds i'pkr~ izFke ;kpuk dh xbZA vigj.k fd, x, va'kksa dks 9 ` izfr va'k ij 8 ` pqdrk ekurs gq,
iqu% fuxZeu dj fn;k x;kA vfUre ;kpuk ugha e¡xkbZ xbZ gSA tuZy izfof"V;k¡ dhft,A 10

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

( 14 ) 208/(Set : A)
'A' Company offered 1,00,000 shares of ` 10 each payable as : ` 3 on application,
` 2.50 on allotment, ` 2.50 on Ist call and ` 2 on the final call. The public applied
for 1,52,000 shares. The shares were allotted on a prorata basis to the applicants
of 1,50,000 shares. All shareholders paid the allotment money except one holder
holding 200 shares. These shares were forfeited. The first call was made
thereafter. The forfeited shares were reissued @ ` 9 per share ` 8 paid up. The
final call was not yet made. Pass Journal Entries.

vFkok
OR

va'kksa ds gj.k dk D;k vFkZ gS \ gj.k fd;s x;s va'kksa ds gj.k vkSj iqu%fuxZeu dh jkstukepk izfof"V;k¡
dhft,A mnkgj.k lfgr le>kb,A
What do you mean by Forfeiture of Shares ? What journal entries are passed for
forfeiture and reissue of forfeited shares ? Explain with an example.

Hkkx – l
PART – C [ M. M. : 30

¼dEI;wVjhÑr ys[kkadu½
(Computerized Accounting)

12. DBMS dk iw.kZ :i D;k gS \ 1

What is the full form of DBMS ?

13. MsVkcsl vkWCtsDV~l dk uke crkb, tks MsVk dks laxzg djrk gSA 1

Name of database object to hold data.

208/(Set : A)

( 15 ) 208/(Set : A)
14. VscYl ds chp laca/k esa mi;ksx fd, tkus okys lkekU; {ks=ksa dks ………… dgk tkrk gSA 1

The common fields used in a relationship between tables are called ………… .

15. Dosjh ds ifj.kke -------------- ij fDyd djds iznf'kZr fd;k tk ldrk gSA 1

The result of Query can be displayed by clicking on ……….. .

16. ys[kkadu iSdst fdl izdkj dk lkW¶Vos;j gS \ 1

What type of software is an Accounting Package ?

17. --------------- lafgrkdj.k dh vko';drk gSA 1

The need of codification is ………….. .

18. dEI;wVjhÑr ys[kkadu D;k gS \ 2

What is Computerized Accounting ?

19. MkVk dks ifjHkkf"kr dhft, rFkk blds izdkj crkb,A 2

Define Data and name its types.

20. dEI;wVjhÑr ys[kk iz.kkyh }kjk rS;kj ewy ys[kk fjiksVZ D;k gS \ 2

What are the basic accounting reports prepared by Computerized Accounting
System ?

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

( 16 ) 208/(Set : A)
21. MkVkcsl izca/ku iz.kkyh (DBMS) ds fdUgha pkj mís';ksa dk o.kZu dhft,A 4

Describe any four objectives of DBMS.

22. dEI;wVjhÑr ys[kkadu iz.kkyh esa fpëk dSls cuk;k tkrk gS \ 4

How to prepare Balance Sheet in Computerized Accounting System ?

23. LizsM'khV esa dkWye] drkjksa o lsYl dks Mkyus o gVkus dh izfØ;k dk o.kZu dhft,A 10

Explain the process of inserting and deleting a column, rows and cells in
Spreadsheet.

vFkok
OR

LizsM'khV D;k gS \ blds dk;ksZa dk o.kZu dhft,A
What is Spreadsheet ? Describe its functions.

S
208/(Set : A)