HBSE Class 12 Question Paper 2019 Accountancy

CLASS : 12th (Sr. Secondary) Code No. 4308
Series : SS-M/2019
Roll No. SET : D

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 i`"B 16 rFkk
iz'u 25(11+7+7) gSaA
Please make sure that the printed pages in this
question paper are 16 in number and it 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.
4308/(Set : D) P. T. O.

(2) 4308/(Set : D)
• 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.
• 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
4308/(Set : D)

(3) 4308/(Set : D)
(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
¼vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs½
(Not for Profit Organizations & Partnership Accounts)

1. vykHkdkjh laLFkk ls vki D;k le>rs gSa \ 1
What do you mean by Not for Profit Organization ?
4308/(Set : D) P. T. O.

(4) 4308/(Set : D)
2. lk>snkjksa ds ^pkyw [kkrs* D;k gSa \ 1

What are partners' 'Current Accounts' ?

3. ^v*] ^c*] ^l* vkSj ^n* ykHkksa dks 3 : 2 : 1 : 4 ds vuqikr eas
foHkkftr djrs gq, ,d QeZ eas lk>snkj gSaA ^c* rFkk ^l* QeZ ls
lsokfuo`Ùk gksrs gSa rFkk muds ykHk ds fgLlksa dks ^v* rFkk ^n* us
leku vuqikr eas ys fy;kA
^v* rFkk ^n* ds u;s ykHk vuqikr dh x.kuk dhft,A 1

'A', 'B', 'C' and 'D' are partners in a firm. Their
profit sharing ratio was 3 : 2 : 1 : 4. 'B' and 'C'
decide to retire from the firm. Their share of
profits are taken-over by 'A' and 'D' equally.

Calculate new profit sharing ratio of 'A' and 'D'.

4. [;kfr ds ewY; dh x.kuk djus dh ^iw¡thdj.k fof/k* dk o.kZu
dhft,A 1
Describe the 'capitalization method' to calculate
the value of goodwill.

5. izkfIr vuqikr o R;kx vuqikr esa dksbZ ,d vUrj fyf[k,A 1
Give any one difference between Gaining Ratio
and Sacrificing Ratio.

6. lk>snkjh QeZ ds lekiu ls D;k vFkZ gS \ 1
What is meant by dissolution of partnership
firm ?
4308/(Set : D)

(5) 4308/(Set : D)
7. 31 ekpZ, 2018 dks lekIr o"kZ dk izkfIr o Hkqxrku [kkrk bl
izdkj gS %
izkfIr ` Hkqxrku `
'ks"k vkxs yk;k x;k 1,30,000 fdjk;k ¼fn;k 11
pUnk % eghus dk½ 88,000
2016-17 15,000 chek 1,500
2017-18 2,70,000 osru 1,32,000
2018-19 5,000 2,90,000 LVs'kujh [kjhnh 30,000
vkthou lnL;rk 'kqYd 12,500 'ks"k vkxs ys tk;k x;k 1,95,000
fofu;ksxksa ij C;kt 14,000
4,46,500 4,46,500
fuEu lwpukvksa dks /;ku esa j[krs gq, 31 ekpZ] 2018 dks
lekIr o"kZ dk vk;&O;; [kkrk rS;kj dhft, % 4
(i) 31 ekpZ] 2018 dks 28,000 ` pUnk cdk;k FkkA
(ii) 31 ekpZ] 2017 dks LVs'kujh dk LVkWd 2,500 ` Fkk
rFkk 31 ekpZ] 2018 dks 7,000 ` FkkA
(iii) chek ,d o"kZ ds fy, 1 tuojh] 2018 dks fn;k x;kA
Following is the Receipts and Payments Account
for the year ended 31st March, 2018 :
Receipts ` Payments `
To Balance B/d 1,30,000 By Rent (paid for
To Subscriptions : 11 months) 88,000
2016-17 15,000 By Insurance 1,500
2017-18 2,70,000 By Salaries 1,32,000
2018-19 5,000 2,90,000 By Stationery
To Life time member's purchased 30,000
fees 12,500 By Balance C/d 1,95,000
To Interest on
Investment 14,000
4,46,500 4,46,500

4308/(Set : D) P. T. O.

(6) 4308/(Set : D)
Prepare Income and Expenditure Account
for the year ended 31st March, 2018 after
considering the following informations :
(i) Subscriptions in arrear on 31st March,
2018 was ` 28,000.
(ii) Stock of stationery on 31st March, 2017
was ` 2,500 and on 31st March, 2018 was
` 7,000.
(iii) Insurance was paid on 1st January 2018 to
run for one year.

8. jke vkSj jghe 3 : 2 ds vuqikr esa ykHk ck¡Vrs gq, ,d QeZ esa
lk>snkj gSaA lk>snkjh lays[k es fuEu izko/kku gSa %
jke dks 30,000 ` osru okf"kZd fn;k tk;sxk rFkk jghe
dk osru 1,000 ` izfr ekg gksxkA
mijksDr izko/kkuksa dks ykxw fd;s fcuk ykHk dk foHkktu
dj fy;k x;kA
vko';d lek;ksftr izfof"V nhft,A 4
Ram and Rahim are partners in a firm sharing
profits in the ratio of 3 : 2. The partnership deed
provided for the following :
` 30,000 per annum salary to Ram and
salary ` 1,000 per month to Rahim.
The profit was divided without providing for
the above.
Pass necessary Adjustment Entry.

4308/(Set : D)

(7) 4308/(Set : D)
9. ^v*] ^c* vkSj ^l* 2 : 2 : 1 ds vuqikr esa ykHk ck¡Vrs gq, ,d
QeZ eas lk>snkj gSaA 31 ekpZ] 2018 dks ^v* dh e`R;q gks tkrh
gSA izR;sd o"kZ [kkrs 31 fnlEcj dks cUn fd;s tkrs gSaA o"kZ
2017 dh fcØh 6,00,000 ` gS rFkk 1 tuojh] 2018 ls
31 ekpZ] 2018 rd fcØh 2,00,000 ` gSA o"kZ 2017 dk
ykHk 30,000 ` gSA
pkyw o"kZ ds ykHk esa e`rd lk>snkj ds Hkkx dh x.kuk dhft,A 4
'A', 'B' and 'C' are partners in a firm sharing
profits in the ratio of 2 : 2 : 1. 'A' dies on 31st
March, 2018. Accounts are closed on 31st
December every year. Sales for the year 2017
amounted ` 6,00,000 and sales from 1st
January, 2018 to 31st March, 2018 amounted `
2,00,000. The profit for the year 2017 amounted
` 30,000.
Calculate the deceased partner's share in
the current year profits.

10. ^,Dl* vkSj ^okbZ* 3 : 2 ds vuqikr eas ykHk ck¡Vrs gq, ,d QeZ
esa lk>snkj gSaA 1 vizSy] 2018 dks QeZ dh iqLrdksa esa fuEu
n'kkZ;k x;k gS %
(i) lEifÙk;ksa ls olwyh 3,00,000 `A
(ii) ysunkjksa dks 5% ?kVkus ds ckn Hkqxrku 4,750 `A
(iii) lkekU; lap; 10,000 `A
(iv) iw¡th % ^,Dl* dh 1,50,000 ` vkSj ^okbZ* dh
1,25,000 `A
(v) cSad _.k 5,000 `A
(vi) ykHk&gkfu ¼MsfcV½ 2,500 `A
mijksDr lwpukvksa ls olwyh [kkrk rS;kj dhft,A 4
4308/(Set : D) P. T. O.

(8) 4308/(Set : D)
'X' and 'Y' are partners in a firm sharing profits
in the ratio of 3 : 2. The book of the firm
provides the following informations on 1st April
2018 :
(i) Assets realized ` 3,00,000.
(ii) Creditors were paid ` 4,750 after deducting
5%.
(iii) General Reserve ` 10,000.
(iv) Capital : 'X' ` 1,50,000 and 'Y's ` 1,25,000.
(v) Bank Loan ` 5,000.
(vi) P & L A/c (Dr.) ` 2,500.
Prepare Realisation Account from the above
informations.

11. ^,Dl*] ^okbZ* vkSj ^tsM* ,d QeZ esa 5 : 3 : 2 ds vuqikr esa
ykHk ck¡Vrs gq, lk>snkj gSaA 31 fnlEcj] 2017 dks ^tsM* QeZ
ls vodk'k xzg.k djrk gSA vodk'k xzg.k djus dh frfFk dks]
QeZ dk fLFkfr fooj.k bl izdkj gS %
mÙkjnkf;Ro ` lEifÙk;k¡ `
ysunkj 12,500 cSad 16,000
oS/kkfud nkf;Ro nsunkj 4,000
ds fy, vk;kstu 11,500 ?kVk;k vk;kstu (–)100 3,900
iw¡th % LVkWd 4,200
^,Dl* 25,400 QuhZpj 17,500
^okbZ* 18,000 Hkwfe o Hkou 40,000
^tsM* 14,200 57,600
81,600 81,600
4308/(Set : D)

(9) 4308/(Set : D)
^tsM* ds vodk'k ij fu.kZ; gqvk %
(i) Hkwfe o Hkou dk ewY; 5% ls c<+kuk gS rFkk QuhZpj ij
20% Ükl yxkuk gSA
(ii) _.kksa ij vk;kstu 5% rd cukuk gS rFkk oS/kkfud
nkf;Ro dks 12,000 ` rd c<+kuk gSA
(iii) QeZ dh [;kfr dk ewY;kadu 12,000 ` vkadk x;kA
iquewZY;kadu [kkrk] lk>snkjkas ds iw¡th [kkrs o la'kksf/kr
fLFkfr fooj.k rS;kj dhft,A 8
'X', 'Y' and 'Z' were partners in a firm sharing
profits in the ratio of 5 : 3 : 2. On 31st
December, 2017 'Z' retired from the firm. On the
date of retirement the Balance Sheet of the firm
was as follows :
Liabilities ` Assets `
Creditors 12,500 Bank 16,000
Provision for Debtors 4,000
legal claims 11,500 Less : Provision (–)100 3,900
Capital : Stock 4,200
'X' 25,400 Furniture 17,500
'Y' 18,000 Land & Building 40,000
'Z' 14,200 57,600
81,600 81,600
On 'Z's retirement it was agreed :
(i) Land & Building will be appreciated by 5%
and furniture will be depreciated by 20%.
(ii) Provision on Debtors will be made at 5% on
Debtors and provision for Legal Claims will
be made ` 12,000.

4308/(Set : D) P. T. O.

( 10 ) 4308/(Set : D)
(iii) Goodwill of the firm was valued at ` 12,000.
Prepare Revaluation Account, Partners'
Capital Account and Revised Balance Sheet.
vFkok
OR
R;kx vuqikr vkSj ykHk vuqikr ls vki D;k le>rs gSa \ bu
nksuksa eas D;k vUrj gSa \ 2, 2, 4
What do you mean by Sacrificing Ratio and
Gaining Ratio ? What is the difference between
two ?
Hkkx – c
PART – B
¼dEiuh
dEiuh [kkrs rFkk foÙkh; fooj.kksa dk fo'ys"k.k½
(Company Accounts & Analysis of Financial Statements)

12. foÙkh; fooj.k fo'ys"k.k ds ^VwYl* ls vki D;k le>rs gSa \ 1
What do you mean by 'tools' of Analysis of
Financial Statement ?

13. foÙkh; fooj.kksa ds fo'ys"k.k dh dksbZ nks lhek,¡ fyf[k,A 1
Explain any two limitations of Analysis of
Financial Statement.

14. pkyw vuqikr 3 : 1 gS rFkk rjy vuqikr 2 : 1 gSA ;fn pkyw
lEifÙk;ksa dk rjy lEifÙk;ksa ij vkf/kD; 24,000 ` gS] rc
pkyw lEifÙk;ksa vkSj pkyw nkf;Ro dh x.kuk dhft,A 4
Current Ratio is 3 : 1 and Liquid Ratio is 2 : 1. If
the excess of current assets over liquid assets
are ` 24,000, then calculate Current Assets &
Current Liabilities.
4308/(Set : D)

( 11 ) 4308/(Set : D)
15. jksdM+ izokg fooj.k ds fdUgha pkj ykHkksa dk o.kZu dhft,A 4

Mention any four merits of Cash Flow
Statement.

16. jkek fizaV fyfeVsM fuEu tkudkjh iznku djrh gS %
1-4-2017 31-3-2018

e'khujh vifyf[kr ewY; (W.D.V.) 35,000 ` 35,000 `

o"kZ ds nkSjku ,d e'khu ftldh ykxr ewY; 25,000 `
Fkh vkSj ftlij lafpr Ükl 15,000 ` gS] dks 13,000 ` esa
csp nh xbZA pkyw o"kZ dk Ükl 25,000 ` gSA
mijksDr lwpukvksa ls fuos'k fØ;kdykiksa ls jksdM+ izokg dh
x.kuk dhft,A 4
Rama Print Limited provides the following
information :
1-4-2017 31-3-2018

Machinery (W.D.V) ` 35,000 ` 35,000

During the year, a machine costing `
25,000 & accumulated depreciation on it was `
15,000, was sold for ` 13,000 current year
depreciation is ` 25,000.

From the above informations prepare Cash
Flow Statement from investing activities.

4308/(Set : D) P. T. O.

( 12 ) 4308/(Set : D)
17. ^ch* fyfeVsM us 100 ` izR;sd ds 20,000 va'kksa dk 10 `
izfr va'k izhfe;e ij fuxZfer fd,A jkf'k bl izdkj ns; gS %
vkosnu ij 25 `; vkcaVu ij 35 ` ¼vf/kykHk lfgr½ o
'ks"k jkf'k izFke o vfUre ;kpuk ijA
lHkh va'kksa dk vfHknku izkIr gqvk vkSj dEiuh us lHkh
ns; jkf'k] 200 va'kksa ij vkcaVu vkSj eka¡x jkf'k ds vfrfjDr
izkIr dhA mu va'kksa dks tCr dj fy;k x;k vkSj 80 ` izR;sd
ds iw.kZnÙk va'kksa esa iqufuZxZeu fd;k x;kA
dEiuh dh iqLrdksa eas vko';d jkstukepk izfof"V;k¡
dhft,A 8
'B' Limited offers 20,000 shares of ` 100 each at
premium of ` 10 per share to the public. The
amount is payable as follows :
On Application ` 25; On Allotment ` 35
(including premium) and rest on First & Final
Call.
All shares are subscribed. Company
received all money except allotment and first &
final call money on 200 shares. These shares
were forfeited and re-issued fully paid up at ` 80
each.
Pass necessary Journal Entries in the
books of the company.
vFkok
OR
¼v½ cdk;k ;kpuk rFkk vfxze ;kpuk ¼va'kksa ij½ ls lEcfU/kr
izko/kkuksa dk o.kZu dhft, rFkk buls lEcfU/kr jkstukepk
izfof"V;k¡ Hkh fyf[k,A 4
¼c½ va'kksa dk vf/kykHk ij fuxZeu ls lEcfU/kr D;k izko/kku
gSa \ Li"V dhft,A 4
4308/(Set : D)

( 13 ) 4308/(Set : D)
(a) Mention the provisions and also give
journal entries relating call in arrear and
call in advance.
(b) What are the provision regarding issue of
shares at premium ? Explain.

18. fuEu n'kkvksa esa _.ki=kas ds fuxZeu ds le; izfof"V dhft, % 8
(i) 15,000, 12% _.ki= izR;sd 10 ` dk leewY; ij
fuxZfer fd, x,] ftudk 'kks/ku 5% izhfe;e ij fd;k
tk;sxkA
(ii) 20,000, 7% _.ki= izR;sd 50 ` dk leewY; ij
fuxZfer fd, x,] ftudk 'kks/ku leewY; ij fd;k
tk;sxkA
(iii) 12,500, 8% _.ki= izR;sd 10 ` dk 3% izhfe;e ij
fuxZfer fd, x,] ftudk 'kks/ku 2% izhfe;e ij fd;k
tk;sxkA
(iv) 4,000, 9% _.ki= izR;sd 100 ` dk 4% dVkSrh ij
fuxZfer fd, x,] ftudk 'kks/ku 6% izhfe;e ij fd;k
tk;sxkA
Pass journal entries at the time of issue of
Debentures in the following cases :
(i) Issued 15,000, 12% debentures of ` 10
each at par, redeemable at a premium of
5%.
(ii) Issued 20,000, 7% debentures of ` 50 each
at par and redeemable at par.
(iii) Issued 12,500, 8% debentures of ` 10 each
at a premium of 3% and redeemable at a
premium of 2%.
4308/(Set : D) P. T. O.

( 14 ) 4308/(Set : D)
(iv) Issued 4,000, 9% debentures of ` 100 each
at 4% discount and redeemable at a
premium of 6%.
vFkok
OR
¼v½ jksdM+ ds vfrfjDr izfrQy ij _.ki=ksa ds fuxZeu dks
le>kb,A 4
¼c½ va'k vkSj _.ki=ksa ds chp vUrj fyf[k,A 4
(a) Explain the issue of debentures other than
cash consideration.
(b) Write difference between share and
debenture.

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

12. dEI;wVjhd`r ys[kkadu iz.kkyh dh dksbZ ,d fo'ks"krk fyf[k,A 1

Write any one feature of Computerized
Accounting System.

13. ^MkVkcsl bUVjQsl* ls vki D;k le>rs gSa \ 1

What do you mean by 'Database Interface' ?

4308/(Set : D)

( 15 ) 4308/(Set : D)
14. dEI;wVjhd`r ys[kkadu iz.kkyh dk eSuqvy ys[kkadu iz.kkyh dh
vis{kk dksbZ pkj ykHk fyf[k,A 4
Give any four advantages of Computerized
Accounting System over Manual Accounting
System.

15. ^GUI ¼xzkfQdy ;wtj baVjQsl½* ij ,d laf{kIr fVIi.kh fyf[k,A 4
Write a short note on 'GUI (Graphical User
Interface)'.

16. MkVkcsl izcU/k iz.kkyh ds mi;ksx D;k gSa \ 4

What are the uses of Database Management
System ?

17. (i) fot+kMZ] rFkk (ii) fMtkbu O;w esa QkeZ cukus dh izfØ;k dk
o.kZu dhft,A 8

Describe the procedure for creating Form
(i) wizard, and (ii) design view.

vFkok
OR
fMtkbu O;w fof/k ls ,e ,l&,Dlsl eas iwNrkN djus ds fofHkUu
pj.kksa dk o.kZu dhft,A 8
Describe various steps the design view method
to create a Query in MS-Access.

4308/(Set : D) P. T. O.

( 16 ) 4308/(Set : D)
18. fuEu eas vUrj dhft, % 8
¼v½ odZcqd o odZ'khVA
¼c½ lsy fjQjsal o ldqZyj fjQjsalA
Differentiate between the following :

(a) Workbook and Worksheet.

(b) Cell reference and Circular reference.

vFkok
OR

fuEu ij laf{kIr fVIi.kh fyf[k, % 8
¼v½ bysDVªkWfud LizsM'khV dh fo'ks"krk,¡A
¼c½ bysDVªkWfud LizsM'khV ds mi;ksxA
Write short notes on the following :
(a) Features of Electronic Spreadsheet.
(b) Applications of Electronic Spreadsheet.

s
4308/(Set : D)