HBSE Class 12 Sample Paper 2023 Accountancy Set A

Class : 12th (Sr. Secondary)

Roll No. Code:A

PRACTICE PAPER

ACCOUNTANCY
[Hindi and English Medium]
ACADEMIC AND OPEN

Time allowed : 3 hours Maximum Marks: 60

* Please make sure that the printed pages in this question paper are 12 in
number and it contains 23 questions.
—i;k tkap dj ys fd bl ç'u i= esa eqfær i`"B 12 rFkk ç'u 23 gSaA
* The Code no and Set on the right side of the question paper should be
written by the candidate on the front side of the answer-book.
ç'u i= ds nkfgus gkFk dh vksj fn, x, dksM uacj rFkk lsV dks Nk= mÙkj
iqfLrdk ds eq[; i`"B ij fy[ksAa
* Before beginning to answer a question, the serial number must be written.
—i;k ç'u dk mÙkj fy[kuk 'kq: djus ls igys ç'u dk Øekad vo'; fy[ksAa
* Don’t leave blank pages/pages in your answer book.
mÙkj iqfLrdk ds chp esa [kkyh iUuk@iUus us NksMA+s
* Candidates must right their Roll Number on the question paper.
ijh{kkFkhZ viuk jksy uacj ç'u&i= ij vo'; fy[ksAa
* 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.
—i;k ç'uksa dk mÙkj nsus ls iwoZ ;g lqfuf'pr dj ysa fd ç'u i= iw.kZ o lgh
gS ijh{kk ds mijkar bl lac/a k esa dksbZ Hkh nkok Lohdkj ugha fd;k tk,xkA
* Except answer-book, no extra sheet will be given. Write to the point and
do not strike the write answer.
mÙkj iqfLrdk ds vfrfjDr dksbZ vU; 'khV ugha feysxh vr% vko’;drkuqlkj gh
fy[ksa vkSj fy[kk mÙkj u dkVsAa

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General Instructions:
a) All questions are compulsory.
lHkh ç'u vfuok;Z gSaA
b) This question paper contains three parts A, B and C. Part A is compulsory
for all the students. Candidates have to attempt anyone part from Part-B
and Part- C of their choice.
bl ç'ui= ds rhu Hkkx gSa v c ,oe~ lA Hkkx v vfuok;Z gSA ijh{kkFkhZ viuh
bPNk vuqlkj Hkkx c ÙkFkk Hkkx l esa ls dksbZ ,d Hkkx gy djsAa
PART: A
(NON-FOR-PROFIT ORGANISATION & PARTNERSHIP ACCOUNTS)

1. Define gaining ratio. 1

ykHk çkfIr vuqikr dh ifjHkk"kk fyf[k,A

2. A, B and C were partners in a firm sharing profits in 3: 3 :2 ratio. They
admitted D as a new partner for 4/7 share in profits. D acquired 2/7 from
A, 1/7 from B, and 1/7 from C. calculate new profit-sharing ratio. 1

,] ch ,oe~ lh ,d QeZ esa ykHk gkfu dks 3 % 3 % 2 esa ckaVrs gq, lk>snkj gSaA
mUgksua s Mh dks ykHk esa 4@7 va'k ds fy, lk>snkj cuk;kA Mh vius fgLls dk
2@7 , ls 1@7 ch ls rFkk 1@7 lh ls çkIr djrk gSA QeZ ds u, ykHk gkfu
vuqikr dh x.kuk dhft,A

3. What is the difference between revaluation account and realisation account
on the basis of objective of preparation? 1

iquewZY;kadu [kkrk ,oa olwyh [kkrk esa cukus ds mís'; ds vk/kkj ij varj fy[ksaA

4. What do you mean by non-for-profit organisation? 1

vykHkdkjh laxBu ls vkidk D;k vfHkçk; gS\

5. Write two circumstances under which partnership firm is dissolved. 1

dksbZ nks ifjfLFkfr;ksa fy[ksa ftuds vuqlkj lk>snkjh QeZ dk lekiu gks tkrk gSaA
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6. Receipt and Payments account is a ….........account. (Personal, Real,
Nominal) 1

çkfIr ,oa Hkqxrku [kkrk ,d ------------------------ [kkrk gSA ¼O;fDrxr] ukeek=] okLrfod½

7. How will you deal with the following items while preparing the final
accounts of a club: 2

vki fuEufyf[kr dks Dyc ds vafre [kkrksa esa fdl çdkj fn[kk,axs

April 1, 2018 March 31, 2019
Stock of Stationery ₹ 4,000 ₹ 3,000
¼LVs’kujh dk LVkWd½
Creditors for Stationery ₹ 7,200 ₹ 5,400
¼ysunkj½
Amount paid for stationery during the year 2018-19 ₹25,000.

2018&19 ds nkSjku ysunkj dks ₹ 25000 dk Hkqxrku fd;kA

8. P and Q are partners in a firm. You are informed that: 2

P vkSj Q ,d QeZ esa lk>snkj gSaA vkidks lwfpr fd;k tkrk gS fd

i) P has withdrawn ₹10,000 from the firm in the beginning of every month.

P çR;sd eghus dh 'kq#vkr esa QeZ ls ₹ 10000 dh jkf'k Lo;a ds ç;ksx ds fy,
fudkyrk gSA

ii) Q has withdrawn ₹ 1,50,000 from the firm.

Q us QeZ ls ₹1]50]000 dh jkf'k vius Lo;a ds ç;ksx ds fy, fudkysaA

Interest on drawing is to be charged @ 8% p.a. calculate interest on
partner’s drawings.

lk>snkjksa ds vkgj.k ij 8% çfro"kZ dh nj ls C;kt dh x.kuk dhft,A

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9. Pass necessary journal entries for the following transactions: 2

fuEufyf[kr ysunsu ds fy, tuZy çfof"V dhft,%

i) Furniture ₹20,000 were taken over by partner L for ₹18,000.

₹20000 ewY; dk QuhZpj lk>snkj L }kjk ₹ 18000 esa fy;k x;kA

ii) Expenses of realisation ₹ 4,000.

olwyh [kpZ ₹ 4000

10. Mithu and Nikhil are partners in a firm sharing profits in the ratio of 2 : 3.
Their capitals as on April1, 2019 showed balances of ₹70,000 and ₹60,000
respectively. The drawings of Mithu and Nikhil during the year 2019-20
were ₹16,000 and ₹12,000 respectively. Both the amounts were withdrawn
on January 1, 2020. It was subsequently found that the followings had been
omitted while preparing the final accounts for the year ended 31st March
2020. 4

Mithu ,oa Nikhil ,d QeZ esa 2 % 3 ds lk>snkj gSaA vizSy 1] 2019 dks muds
iwath [kkrs dk 'ks"k Øe'k% ₹70000 rFkk ₹60000 gSA Mithu ,oe~ Nikhil dk vkgj.k
o"kZ 2019&20 ds fy, Øe'k% ₹16000 ,oa ₹12000 gSaA nksuksa us vkgj.k 1 tuojh
2020 dks fd;k gSA ;g ik;k x;k fd 31 ekpZ 2020 dks vafre [kkrs cukrs le;
fuEufyf[kr dk /;ku ugha j[kk x;k gS %

a) Interest on capitals @ 6%p.a.

iwath ij 6% okf"kZd nj ls C;kt

b) Interest on drawings @6%p.a.

vkgj.k ij 6% okf"kZd nj ls C;kt

c) Mithu was entitled to a commission of ₹4,000 for the whole year.

Mithu dks ₹4000 okf"kZd deh'ku fn;k tk,xkA
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Showing your workings clearly and pass an adjustment entry in the books of the
firm.

vko';d lek;kstu fn[kkrs gq, lek;kstu çfof"V djsaA

11. A, B and C were partners in a firm sharing profits in the ratio of 2:2:1. The
firm closes its books on 31st March every year. C died on 31-12-2016. On
that date his capital account showed a credit balance of ₹ 3,80,000 and
Goodwill of the firm was valued at ₹1,20,000. There was a debit balance
of ₹50,000 in the Profit & Loss A/c. C ‘s share of profit in the year of his
death was to be calculated on the basis of average profit of last five years.
The average profit of last five years was ₹75,000. Interest on capital is 10%
p.a. Prepare C’s capital account in the books of the firm. 4

A, B ,oe~ C ,d QeZ esa ykHk gkfu dks 2 % 2 % 1 ds vuqikr esa ckaVrs gq, lk>snkj
gSaA QeZ çfro"kZ 31 ekpZ dks vius [kkrs can djrh gSA 31 fnlacj 2016 dks C dh
e`R;q gks xbZA bl fnu C ds iwt
a h [kkrs dk 'ks"k ₹3]80]000 rFkk QeZ dh [;kfr
dk ewY;kadu ₹1]20]000 fd;k x;kA ykHk gkfu [kkrs esa ₹50]000 MsfcV 'ks"k gSaA C
dks mldh e`R;q rd fiNys 5 o"kZ ds vkSlr ykHk ds vk/kkj ij QeZ ds ykHkksa esa
fgLlk fn;k tkuk gSA vkSlr ykHk ₹75]000 gSaA QeZ dh iqLrdksa esa C dk iwt
a h
[kkrk cuk,aA

12. P, Q and R were partners sharing profits and losses in the ratio of 5 : 3 : 2.
Their Balance sheet as on 1st April 2018 was as follows: 10

P, Q vkSj R 5 % 3 % 2 ds vuqikr esa ykHk gkfu ckaVrs gq, ,d QeZ esa lk>snkj
FksA 1 vçSy 2018 dks mudk fLFkfr fooj.k fuEu çdkj gS

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BALANCE SHEET

Liabilities Amount (in₹) Assets Amount (in ₹)
Sundry creditors 10,000 Cash 2,000
Employees provident fund 5,000 Sundary debtors 8,000
Reserve fund 6,000 Stock 40,000
Workmen compensation reserve Furniture 13,000
Capitals: 2,000 Patents 4,000
P 50,000 Buildings 60,000
Q 35,000 Goodwill 6,000
R 25,000

1,10,000

—————— —————
1,30,000 1,30,000
R retires on above date and the partners agreed that:

mijksä frfFk dks R QeZ ls lsokfuo`Ùk gks x;k rFkk lk>snkjksa esa ;g lgefr gqbZ

i) Goodwill is to be valued at two year’s purchase of the average profits of
last four years. Profits for the years ending on 31st March were: 2015- ₹
14,400; 2016- ₹20’000; 2017: ₹10,000(loss); 2018: ₹15,600.

[;kfr dk ewY;kadu QeZ ds fiNys 4 o"kksZa ds vkSlr ykHk ds 2 o"kksZa ds rjg ds
vk/kkj ij fd;k tk,xkA fiNys 4 o"kksZa ds ykHk bl çdkj gSa% 2015 dk ₹14]400
2016 dk 20]000] 2017 dk 10]000 ¼gkfu½ rFkk 2018 dk ykHk 15600 gSaA

ii) 5% provision for doubtful debts to be made on debtors.

nsunkjks ij Mwcr _.k ds fy, 5% dk çko/kku djuk gSA

iii) Stock is to be appreciated by 10%.

LV‚d ds ewY; esa 10% dh o`f) djuh gSA

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iv) Patents are valueless.

isVsaV~l dk ewY; 'kwU; gSA

v) Buildings be appreciated by 20%.

Hkou ds ewY; esa 20% dh o`f) djuh gSA

vi) Sundry creditors to be paid ₹2,000 more than the book value.

fofHkUu ysunkjksa dks iqLrd ewY; ls vf/kd dk Hkqxrku fd;k tkuk gSA

Prepare Revaluation Account, Capital Accounts and the Balance Sheet of the new
firm.

iquewZY;kadu [kkrk lk>snkjksa ds iwath [kkrs rFkk ds vodk'k çkIr djus ds i'pkr QeZ dk
fLFkfr fooj.k cuk,a A

OR

Explain the accounting treatment of the goodwill at the time of the admission of
a new partner in the books of the partnership firm with the help of suitable
examples.

u, lka>snkj ds ços'k ds le; [;kfr ds ys[kkadu O;ogkj dk o.kZu mfpr mnkgj.k nsdj
djsAa

PART-B

(COMPANY ACCOUNTS & ANALYSIS OF FINANCIAL STATEMENT)

13. Which of the following is not shown under the heading ‘Share Capital' in
a Balance Sheet? 1

fuEufyf[kr esa ls fdls fLFkfr fooj.k esa va'k iwath 'kh"kZd esa ugha fn[kk;k tkrk
gS\

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a) Paid up capital (çnÙk iwt
a h½

b) Reserve capital ¼lafpr iwath½

c) Issued capital ¼fuxZfer iwt
a h½

d) Authorised Capital ¼vf/k—r iwt
a h½

14. According to the Companies Act, minimum subscription has been fixed
at.........of the issued capital. 1

daiuh vf/kfu;e ds vuqlkj U;wure vfHknku dh jkf'k fuxZfer iwath dk ----------------
fu/kkZfjr dh xbZ gSA

15. Name any two items which can be disclosed under ‘Reserve and Surplus’.1

lap; ,oe~ vkf/kD; 'kh"kZd esa fn[kkbZ tkus okyh fdUgha nks enksa ds uke fyf[k,A

16. Write the name of two tools used for the analysis of the financial
statements. 1

foÙkh; fooj.kksa ds fo'ys"k.k ds fy, ç;ksx dh tkus okyh fdUgha nks fof/k;ksa ds uke
fyf[k,A

17. As per the SEBI guidelines an amount equal to.......of the debenture issued
must be transferred to Debenture Redemption Reserve before redemption
begins. 1

SEBI ds fn'kk funsZ'kksa ds vuqlkj fuxZfer _.k i=ksa ds -------------------------------- ewY;
ds cjkcj jkf'k 'kks/ku çfØ;k vkjaHk gksus ls igys _.ki= 'kks/ku dks"k esa gLrkarfjr
dh tkrh gS

a) 50% b) 10% c) 25% d) 100%

18. Debentures represent the investment of equity shareholders. (true/false) 1

_.ki= lerk va'k/kkfj;ksa ds fofu;ksx dks n'kkZrs gSaA ¼lR; @ vlR;½

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19. Write any two limitations of analysis of the financial statements. 2

foÙkh; fooj.kksa ds fo'ys"k.k dh dksbZ nks lhek,a fyf[k,A

20. Pass journal entries for the issue of debentures in the following conditions:

fuEufyf[kr ifjfLFkfr;ksa esa _.ki=ksa ds fuxZeu dh çfof"V;ka dhft,% 4

a) Issued 2,000; 12% debentures of ₹100each at a discount of 2% and
redeemable at a premium of 5%.

2,000; 12% _.ki= ₹100 çfr _.ki= dh nj ls 2% dVkSrh ij fuxZfer fd,
fd, ftudk 'kks/ku 5% çhfe;e ij gksuk

b) Issued 2,000; 12% debentures of ₹100each at a premium of 5% and
redeemable at a premium of 10%.

2,000; 12% _.ki= çfr ₹100 _.ki= dh nj ls 5% çhfe;e ij fuxZfer fd,
ftudk 'kks/ku 10% çhfe;e ij gksuk gSaA

21. Net profit after interest and tax is ₹ 1,00,000; Current Assets ₹ 4,00,000;
Current liabilities ₹ 2,00,000; Tax rate 20%; Fixed assets ₹ 6,00,000; 10%
Long term loans ₹ 4,00,000. Calculate Return on Investment. 4

C;kt ,oa dj ds i'pkr 'kq) ykHk ₹100000] pkyw laifÙk;ka ₹400000] pkyw nkf;Ro
₹200000] dj 20% LFkkbZ laifÙk;ka ₹600000] 10% nh?kZdkyhu _.k ₹400000
fuos'k ij çfrQy vuqikr dh x.kuk dhft,A

22. From the following information calculate cash from operating activities: 4

fuEufyf[kr lwpukvksa ls lapkyu xfrfof/k;ksa }kjk udn dh x.kuk djsa%

31-3-2017 31-3-2018
₹ ₹
Balance of profit and loss account 3,00,000 2,50,000
ykHk gkfu [kkrs dk 'ks"k ºzkl

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Provision for Depreciation 60,000 80,000
ºzkl ds fy, izko/kku 18,000 15,000
Outstanding Wages
vnÙk etnwjh 6,000 9,000
Prepaid Insurance 40,000 32,000
iwoZnÙk chek
Goodwill
[;kfr 10,000 14,000

Provision for doubtful debts
Mwcr _.k ds fy, izko/kku 1,40,000 98,000

Trade Receivables
O;kikfjd izkfIr;ka 30,000 25,000

Cash and Bank Balance
udn ,oa cSad 'ks"k

23. During the year 2021-22 Deepak pvt. ltd. Issued 10,000 Equity Shares of
₹ 50 each at ₹55 per share; payable as ₹15 on application, ₹20(including
premium of ₹5) and ₹20 0n first and final call. All the issued shares were
subscribed by the public. One shareholder holding 500 shares did not pay
the amount due on allotment and his shares were immediately forfeited.
Another shareholder holding 100 shares paid the amount of first and final
call with the allotment. After the company had made first and final call,
200 of the forfeited shares were reissued as fully paid-up at ₹45 per share.
The share issue expenses were ₹7,000.

You are required to pass necessary journal entries in the books of the
company for the year ending on 31st March 2022. 10

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nhid çkbosV fyfeVsM us o"kZ 2021&22 esa ₹50 okys lerk va'k ₹55 çfr va'k dh
nj ls fuxZfer fd,A ₹15 çkFkZuk i= ij ₹20 vkcaVu ij ¼₹5 çhfe;e lfgr½ rFkk
₹20 çFke ,oa vafre ;kpuk ij nsus gSaA turk us lHkh fuxZfer va'kksa ds fy,

çkFkZuk i= HkstasA ,d va'k /kkjh va'k /kkjh 500 va'kksa ij vkoaVu dh jkf'k nsus esa
vleFkZ jgk vkSj mlds va'kksa dks tCr dj fy;k x;kA ,d vU; va'k/kjh us 100
va'kksa ij çFke ,oa vafre ;kpuk dh jkf'k dk Hkqxrku vkoaVu ds lkFk gh dj
fn;kA blds i'pkr daiuh us çFke ,oa vafre ;kpuk dh ekax dhA tCr fd, x,
va'kq esa ls 200 va'k ₹45 çfr va'k dh nj ls iqu% fuxZfer dj fn, x,A va'k
fuxZeu O;; ₹7000 gq,A

31 ekpZ 2022 dks lekIr gksus okys o"kZ ds fy, daiuh dh iqLrdksa esa vko';d
tuZy çfof"V;ka dhft,A

OR

Answer the following:

fuEufyf[kr ç'uksa ds mÙkj nsa

i) What is the difference between Capital Reserve and Reserve capital? 4

iwathxr lap; ,oa lafpr iwt
a h esa D;k varj gS\

ii) Explain the accounting treatment of forfeiture and reissue of shares in
books of a company. 6

daiuh dh iqLrdksa esa va'kksa ds vigj.k ,oa iqu fuxZeu ls lacfa /kr ys[kk O;ogkj
dk o.kZu djsAa

PART – C
(COMPUTERIZED ACCOUNTING SYSTEM)
¼dEi;wVjhd`r ys[kkadu½

13. Mention the purpose of Transaction Processing system. 1
ysu nsu çlaLdj.k ç.kkyh dk mís'; crk,aA
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14. What is data Processing? 1
vkadM+k vfHklaLdj.k D;k gS\
15. Which commands allows you to reverse an Undo command? 1
dkSu lh dekaM vkidks ,d iwoZor dekaM dks myVus dh vuqefr nsrh gS\
16. What is the meaning of PV (Present Valve)? 1
orZeku ewY; (PV) dk D;k vFkZ gS
17. Legend can be repositioned................ on the chart. 1
ystsaM dks pkVZ ij ----------------------------------- iqu% fuZ/kkZfjr fd;k tk ldrk gSA
18. DBMS stands for................................ 1
DBMS dk iw.kZ :i------------------------------------ gSA
19. Write the name of two commonly available DBMS software? 2
lkekU;r% miyC/k nks DBMS l‚¶Vos;j ds uke fyf[k,A
20. Explain the uses of Database Management System. 4
MsVkcsl çca/ku ra= ds mi;ksx crk,aA
21. Explain the functions of Spreadsheet. 4
LçsM'khV ds dk;ksaZ dh O;k[;k dhft,A
22. What are the advantages of Access over Excel? 4
,Dlsl vksoj ,Dlsy dk D;k Qk;nk gS\

23. What do you mean by Computerized Accounting System? Explain the
features of Computerized Accounting System.

daI;wVjh—r ys[kkadu ç.kkyh ls vki D;k le>rs gSa\ daI;wVjh—r ys[kkadu ç.kkyh
dh fo'ks"krkvksa dk o.kZu djsAa

OR
What is coding? Why codification is required for an Accounting
Software? 10

dksfMax D;k gS\ ,d ys[kk ç.kkyh ds fy, lafgrkdj.k D;ksa vko';d gS

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