Kerala Plus Two Model Question Paper Accountancy

SAMPLE
PAPER

SECOND YEAR HIGHER SECONDARY EXAMINATION SAMPLE QUESTION
Part - III
ACCOUNTANCY WITH COMPUTERISED ACCOUNTING

Maximum : 60 Scores

Time : 2 Hours
Cool-off time : 15 Minutes

General Instructions to Candidates:

* There is a ‘Cool-off time’ of 15 minutes in addition to the writing time.
* Use the ‘Cool-off time’ to get familiar with questions and to plan your answers.
* Read questions carefully before1 answering.
* Calculations, figures and graphs should be shown in the answer sheet itself.
* Malayalam version of the questions is also provided.
* Give equations wherever necessary.
* Electronic devices except non-programmable calculators are not allowed
in the Examination Hall.

hnZym¿∞nIƒ°p≈ s]mXp \n¿t±i߃

* \n¿±njvS kabØn\v ]pdsa 15 an\n‰v ‘Iqƒ Hm^v ssSw’ D≠mbncn°pw.
* ‘Iqƒ Hm^v ssSw’ tNmZy߃ ]cnNbs∏Sm\pw DØc߃
Bkq{XWw sNøm\pw D]tbmKn°pI.
* DØc߃ FgpXp∂Xn\v apºv tNmZy߃ {i≤m]q¿∆w hmbn°Ww.
* \n¿t±i߃ apgph\pw {i≤m]q¿∆w hmbn°pI.
* IW°v Iq´epIƒ, Nn{X߃, {Km^pIƒ, F∂nh DØct]∏dn¬
Xs∂ D≠mbncn°Ww.
* tNmZy߃ aebmfØnepw \¬Inbn´p≠v.
* Bhiyap≈ ÿeØv kahmIy߃ sImSp°Ww.
* t{]m{KmapIƒ sNøm\mImØ Im¬°pte‰¿ HgnsIbp≈

CeIvt{SmWnIvD]IcWhpw ]co£mlmfn¬ D]tbmKn°m≥ ]mSp≈X√.

Answer all the Questions from 1 to 7 . Each carries 1 score.
(1 x7 =7)
1. Identify the Name of Account which is prepared to show how profit is
distributed among partners.
(a) Income and Expenditure
(b) Profit and Loss Account
(c) profit and Loss appropriation account
(d) None of these
2. Under fixed capital method, the interest on drawing is ......................
(a) Credited to Capital Account
(b) Debited to capital Account
(c) Credited to Current Account
(d) Debited to current Account
3. The Ratio in which the old partners agrees to sacrifice their share of
profit in favour of incoming parner is

(a) New ratio (b) Old ratio
(c) Sacrificing ratio (d) Gaining ratio
4. Find the Odd one out

(a) Super Profit (b) Capitalisation Method
(c) Average Profit (d) Weighted Capitalisation
5. Profit or Loss on revaluation at the time of retirement must be transferred to the
partners in ..........................
(a) Capital ratio
(b) Old profit sharing ratio
(c) equally
(d) gaining ratio
6. Retirement of partners leads to .....................the partnership

(a) Merger (b) dissolution
(c) reconstitution (d) Amalganation

1 apX 7 hsc-bpÅ tNmZ-y-§-fn FÃm-¯n\pw D¯cw Fgp-Xp-I.
Hmtcm kvtImÀ hoXw (1 x7 =7)
1. Xmsg ]d-bp-∂-h-bn¬ em`w hoXn-°p-hm-\mbn Xøm-dm-°p∂ A°u≠v
GXmWv
(a) C≥Iw B‚ v FIvkvs]≥Uo®¿ A°u≠v
(b) t{]m^n‰v B‚ v temkv A°u≠v
(c) t{]m^n‰v B‚ v tem v At{]m-{]n-tb-j≥ A°u≠v
(d) Ch-sbm-¶p-a-Ã.
2. ^nIvkUv Iym-]n-ä sat¯ÀUv A\p-kc- n¨v Câ-dÌv Hm¬ t{Umbnw-Kvkv..............
(a) Iym-]n-‰¬ A°u-≠n¬ s{IUn‰v sNøpI
(b) Iym-]n-‰¬ A°u-≠n¬ sU_n‰v sNøpI
(c) Id≠v A°u-≠n¬ s{IUn‰v sNøpI
(d) Id≠v A°u-≠n¬ sU_n‰v sNøpI
3. ]pXnb ]¦m-fn-IÄ hcpt¼mÄ ]gb ]¦m-fn-IÄ Xy-Pn-¡p¶ em`-¯nsâ
A\p-]mXw F{X-bmWv
(a) ]pXnb A\p-]mXw (b) ]gb A\p-]mXw
(c) Xym-K-¯nsâ A\p-]mXw (d) t\«-¯nsâ A\p-]mXw
4. thdn- « Xv Is- - ¯ pI
(a) kq¸À t{]m^näv (b) Iym-]n-äs- se-tk-j³ sat¯ÀUv
(c) Bh-tdPv t{]m^näv (d) shbväUv Iym-]n-ä-sse-tk-j³
sat¯ÀUv
5. dn«-bÀsaâ v ka-b¯v ]p\Àaq-Ã-y-\nÀ®-b-¯n-ep--m-Ip¶ em`hpw
\jvShpw GXv A\p-]mX ¯nemWv hoXn-¡p-¶Xv
(a) aqe-[\ A\p-]mXw
(b) ]g-b-em-`-hn-lnX A\p-]mXw
(c) Xpe-y-ambn
(d) t\«-¯nsâ A\p-]mXw

6. Hcp ]¦m-fn-bpsS hnc-an-¡Â \bn-¡p-¶Xv ]mÀWÀjn-¸nsâ .........................-te-¡mWv
(a) saÀPÀ (b) Unk-e-yq-j³

(c) dntIm¬Ìq-j³ (d) AamÂK-ta-j³

7. At the time of dissolution of a firm, the amount realised from assets
are utilised first to pay......................

(a) Capital (b) Partner’s Loan
(c) Outsider Liability (d) None of these
Answer all Questions from 8-12. Each carries 2 Scores
(5 x2 =10)
8. What is Sacrificing ratio ? How it calculate?

9. Manu and Ravi are parners in a firm sharing profits equally. Manu with
draw Rs. 3000 at the begining of every month Interst on drawings charged
at the ratio of 9% P.a. Calculate interest on drawings?
10. What are the causes of compulsary dissolution of a firm

11. X,Y and Z are parners sharing profits and loss equally, Z retires and his
share of goodwill calculated as Rs. 12000. X and Y decided to share future
profit in the ratio of 3:2 Pass Journal entries regarding goodwill.

12. Write any two difference between dissolution of firm and dissolution of
partnership

Answer all Questions from 13-14. Each Question carries 3 scores
(2 x 3 =6)

13. What is Partnership deed? Write any four content.

14. Anil, Sunil and Vinil are partners sharing profit and loses in ratio 5:3:2.
Sunil retired from the firm, and Anil and Vinil decided to share future
profits in the ratio of 3:2. Calculate gaining ratio

Answer any one question from 15-16. Each carry 4 score
(1 x 4 =4)
15. Can you differenciate fluctureing capital and fixed capital method. List
out any Four points.

16. In a firm where P,Q,R are equal partners. R is guaranteed yearly profit

of Rs. 20,000. During the year the firm made a profit of Rs. 56000/-
only. Give journal entry to meet the deficiency if any, which was
equally born by the other partners.

7. Øm]-\-¯nsâ AS-¨p-]q-«Â ka-b¯v BØn-IÄ hnäv In«p¶ ]Ww
BZyw F´v \ÂIm-\mWv D]-tbm-Kn-¡p-¶Xv ..............................
(a) aqe-[\w (b) ]¦m-fn-I-fpsS tem¬
(c) Hu«v ssktUÀUv _m[-yX (d) CsXm-¶p-aÃ
FÃm-tNm-Z-y-§Ä¡pw D¯-c-sa-gp-XpI (8 apX 12 hsc) 2 kvtImÀ hoXw
(5 x 2 =10)
8. F¥mWv XymK A\p-]mXw ? Fßs\ I≠p-]n-Sn°mw?
9. a\p, chn F∂n-h¿ Hcp ÿm]-\-Ønse Xpey ]¶mfnIfm-Wv. a\p kz-Im-cy Bh-i-y-
߃°v F√m amk-Øn-s‚bpw XpS-°-Øn¬ 3000 cq] hoXw _nkn-\- n¬ \n∂pw ]n≥
hen-°p-∂-Xm-Wv. X≥ ]‰v ]eni {]Xnh¿jw 9 % \nc-°n-em-Wv. X≥]‰v ]eni F{X-
sb∂v \n¿Æ-bn-°p-I.

10. I¼Âkdn AS-¨p-]q-«-ensâ Imc-W-§Ä Fs´Ãmw?
11. X,Y,Z F¶n-hÀ Hcp ]¦m-fn-¯-Øm-]-\-¯nse Xpey ]¦m-fn-I-fm-Wv. Z
F¶ hyIvXn hnc-an-¡p-Ibpw AtZ-l-¯nsâ KpUv hn 12000 cq]-bmbn
\nÀ®- b n- ¨ n- « p- - v . X,Y Ah-cpsS `mhn-bnse em` A\p-]mXw 3:2 Bbn
\nÀ®-bn-¨p. KpUv hnep-ambn _Ô-s¸« tPÀW Fgp-Xp-I.
12. Unk-e-yq-j³ Hm^v t^w Ub-k-e-yq-j³ Hm^v ]mÀ«-WÀjn¸v F¶nh
X½n- e pÅ GsX- ¦ nepw c- v hX- y kw Fgp- X pI
FÃm-tNm-Z-y-§Ä¡pw D¯-c-sa-gp-XpI (13 apX 14 hsc) 3 kvtImÀ hoXw
(2 x 3 =6)
13. F´mWv ]¦m-fn¯ IcmÀ ? AXnse GsX-¦n-epw \mev DÅ-S¡w Fgp-XpI
14. A\nÂ, kp\nÂ, hn\n F¶n-hÀ ]¦m-fn-IÄ em`hpw \jvShpw ]¦p-h-
bv¡p-¶Xv 5:3:2. F¶ A\p-]m-Z¯
- n-em-Wv. kp\n Øm]-\¯ - n \n¶pw
]ncn-ªp-t]m-hp-Ibpw A\nÂ, hn\n Ah-cpsS `mhn-bnse em`hpw \jvShpw 3:2
F¶ A\p-]m-X-¯n ]¦p-h-bv¡m³ Xocp-am-\n-¨p. Ah-cpsS t\«-\p-]mXw Is--¯pI?
GsX¦nepw Hcp tNmZy¯n\v D¯csagpXpI (15 apXÂ 16 hsc) 4 kvtImÀ
(1 x 4 = 4)
15. ÿnc-aq-e-[\ A°u≠pw Aÿn-c-aq-e-[\ A°u≠pw XΩn-ep≈
hyX-ymkw Is≠-Øm≥ Ign-bp-tam- ? G-sX-¶nepw \mev FÆw Fgp-XpI ?
16. P,Q,R F¶n-hÀ Hcp Øm]-\-¯nse Xpey ]¦m-fn-I-fm-Wv. CXn R \v

{]Xn-hÀjw 20,000/þ cq] em`w Dd¸v \ÂIp-¶p. Cu hÀjs¯ Øm]-\-
¯nsâ Aä-em`w 56000 cq] am{X-am-Wv. em`-Ip-d-hp-s≠-¶n¬ AXv Xpe-y-
am-bmWv a‰v ]¶m-fn-Iƒ hln-°p-∂Xv CXn-\p≈ tPm¿W¬ Fgp-Xp-I.

Answer the following question, which carry 5 score (1X5=5)

17. X,Y,Z are partners in afirm. Y retires on his date of retirement, Rs.
1,50,000 become due to him. X and Z promise to pay Rs. 30,000
immediately after retirement and the balance amount paying four (4)
equal installment plus interest @ 12 %P.a. You are required to write the
journal entry for immediate payment and prepare Y’s loan Amount

Answer any one question from 18 to 19 each carries 8 Score
(8X1=8)

18. Following is the balance sheet of X and Y who shall profit in the ratio of 3:1
as on 31st December 2022.

Liabilities Amount Assets Amount
Bank overdraft 2,000 Cash in hand 10,000
Bill’s Payable 5,000 Motor vehicle 12,500
Reserve Fund 3,000 Sundry Debtors stock 15,000
Stock 7,500
Capitals
X 75,000 Machinery 20,000
Y 65,000 Building 85,000

1 50,000 1,50,000
Z is admitted as a partner on the date of the balance sheet as per the
following terms.

(1) Z will bring Rs. 75,000 as his capital for 1/5th share of profits.
(2) Z will bring in Rs. 40000 as goodwill
(3) Machinery is reduced by 10 % and building is to be appreciated by Rs. 8000
(4) Stock is revalued at Rs. 13500
Prepare revaluation Account Parners capital account and the new Balance
Sheet

19. A and B were Partners sharing profits in the ratio of 3:2. Their Balance
Sheet as on 31-03-2018 is given below

16. P,Q,R F¶n-hÀ Hcp Øm]-\-¯nse Xpey ]¦m-fn-I-fm-Wv. CXn R \v
{]Xn- hmÀjnIw cq] em`w Dd¸v \ÂIp-¶p. Cu hÀjs¯ Øm]-\-
¯nsâ Aä-em`w 56000 cq] am{X-am-Wv. em`-Ip-d-hp-s- ¦n AXv Xpe-y-
am-bmWv aäv ]¦m-fn-IÄ hln-¡p-¶Xv CXn-\pÅ tPÀWÂ Fgp-Xp-I.
17. Xmsg sImSp-¯n-cn-¡p-¶ tNmZ-y-¯n\v D¯-c-sa-gp-XpI (5 kvtImÀ)
(1 x 5 = 5)
X,Y,Z Hcp Øm]-\-¯nse ]¦m-fn-I-fmWv Yhnc-an¡pIbpw
At±l¯sâ hncan¡Â Znhkw 150000 cq] Øm]\w At±-l-¯n\v
\ÂIm- \ p- - v . CXn X,Y 30000 cq] DS³ Xs¶ \ÂImsa¶v Dd¸p
\ÂIpIbpw _m¡n- XpI \mev Xpey Xh-W-I-fmbpw IqSmsX 12 %
hmÀjnI ]en-ibpw CXn DSs\ \ÂIp¶ XpI- bv¡pÅ tPÀWÂ
G³{Snbpw Y bpsS tem¬ A°u≠pw Xøm-dm-°p-I.
Xmsg X¶n-cn-¡p¶ 18 apXÂ 19 hsc tNmZ-y§
- f
- n Hsc®w Fgp-XpI 8 kvtImÀ
(1 x 8 = 8)
18. X,Y F¶nhÀ 3:1 A\p]mX¯n ]¦mfnIfmbn«pÅ Øm]\¯nsâ
31þ03þ2023þse _me³kvjoäv Xmsg X¶ncn¡p¶p.
_me³kv joävþ 31þ03þ2022
_m[yXIÄ XpI Bkv XnIÄ XpI
_m¦v 2000 Iymjv C³ 10,000
HmhÀ{Um^väv lmâv
_nÂkv 5,000 tamt«mÀ 12,500
t]b_nÄ hml\w
dnkÀhv ^−v 3,000 k¬{Sn 15,000
sU_vt ägvkv
Im¸nä tÌm¡v 7,500
X 75,000 sajn\dn 20,000
Y 65,000 _nÂUnwKv 85,000

1,50,000 1,50,000
Xmsg ]d-bp¶ [mc-W-I-fpsS ASn-Øm-\-¯n Z s\ ]pXnb ]¦m-fn-bmbn {]th-in-¡p-¶p.
(1) 1/5 em`-hn-ln-X¯- n-te-¡mbn Z 75000 cq] ape-[-\-ambn sIm≠p-h-cp-∂p.
(2) Z 40000 cq] KpÂhn C\-¯n sIm≠p-h-cp-∂p.
(3) sajn-\dn 10 % Ipd-bp-I-bpw, _nÂUnw-Kn\v 8000cq] Db-cp-Ibpw sNbvXp.
(4) tÌm¡v 13500 cq]-bmbn dohm-e-yq-sN-bvXp.
ta hnhc§fpsS ASnØm\¯n ]pXnb ]¦mfnbpsS {]thi\
tijapÅ dnhmeypthj³ A°u≠v, Iym]n‰¬ A°u≠v, _me³kv joäv

F¶nh X¿mdm¡pI
19. A bpw B bpw 3:2 A\p-]m-X¯
- n ]¦m-fn-IÄ Bbn-«pÅ Øm]-\¯
- nsâ
30þ03þ2018 se _me³kvjoäv Xmsg X¶n-cn-¡p-¶p.

Balance Sheet on 31-03-2018

Laibilities Amount Asset Amount
Creditors 30,000 Cash 25,000
Reserve 13,000 Stock 5,000
Capital Debtors 10,000
A 11,000 Sundry assets 26,500
B 12,500

66,500 66,600

The firm was dissolved on 31/03/2018 prepare Realization account, parter’s Capital
account and cash account by considering the following:
(a) Stock realised Rs. 4500
(b) Sundry assests sold for Rs. 22500
(c) Debitors realized Rs. 8000
(d) Realisation expenses paid Rs. 1000
(e) Creditors paid in full.
PART - B
Computorised Accounting

Answer all questions from 20 to 21. Each carry 1 score
(2 x 1 = 2)
20. Workbook is a collection of ...........................
(a) Cell (b) Row (c) column (d) Worksheet

21. ......................represents the entire chart including all the elements.
(a) Plot area (b) Chart area (c) Data point (d) Data label

Answer any three questions from 22 to 25. Each carry 2 score
(3 x 2 = 6)
22. Explain any two types of codes?
23. Which are the components of charts?
24. How will you create a table in Base?
25. Explain any two types of vouchers in GNU Khata ?

_m[-y-X-IÄ XpI BkvXn-IÄ XpI
s{IUn-tägvkv 30000 Iymjv 25000
dnkÀÆv 13000 tÌm¡v 5000
Iym-]n-äÂkv sU_vtägvkv 10000

A 11000 10000
B 12500 k¬{Sn Akävkv 26500
66,500 66,500

31þ03þ2018 Â Øm]\w UntkmÄhv sNbvXp.
(a) 4500 cq] tÌm¡v C\-¯n dnb-ssekv sNbvXp.
(b) 22500 cq]bv¡v k¨{Sn Ak‰vkv hn‰p
(c) sU_vtägvkv 8000 cq]bv¡v dnb-ssekv sNbvXp.
(d) dnb-sse-tk-j³ FIvkvs]³kv 1000 cq] Bbn
(e) s{IUn-tägvkv ]qÀ®-ambn sImSp-¯p-XoÀ¯p.
ta¬ hnh-c-ß-fpsS ASn-ÿm-\-Øn¬ dnb-sse-tk-j≥ A°u-≠v,
Iym-∏n-‰¬ A°u≠v Imjv A°u≠v F∂nh Xøm-dm-°p-I.
PART - B
computerised Accounting
20 apX 21 hsc-bpÅ tNmZ-y-§Ä¡v 1 kvtImÀ hoXw (2 x 1 = 2)
20. hÀ¡v_p¡v .......................sâ Hcp tiJcw BWv.
(a) sk (b) tdm (c) tImfw (d) hÀjv joäv
21 .................. F¶Xv Fesaâ v DÄs¸sSbpÅ apgph³ NmÀ«nt\bpw
{]Xn\n[oIcn¡p¶XmWv.
(a) t¹m«v Gcnb (b) NmÀ«v Gcnb
(c) tUä t]mbnâ v (d) tUä te_Â
22 apX¬ 25 hscbp≈ tNZyßfn¬ GsX¶nepw 3 FÆØn\v
DØcsagpXpI 2 kvtIm¿ hoXw (3 x 2 = 6)
22. GsX¶nepw 2 Xcw tImUpIsf Ipdn®v hniZoIcn°p
23. Nm¿´ns‚ `mK߃ FgpXpI

24. en_¿ Hm^okv t_kn¬ Hcp tS_nƒ Fßs\ Xømdm°mw ?
25. Pn\pJmØbn¬ Dƒs∏´ GsX¶nepw 2 hu®dpIsf Ipdn®v hniZam°pI.

Answer the following question (3 X 1 = 3)

26. What are the advantages of computerised accounting system

Answer any one of the question from 27 to 28. Each carry 4 score (1 X 4 = 4)

27. Write the syntax of the following
(a) SLN (b) DB (c) PMT (d) SUM
28. Give the proceedure for the preparation of Trial Balance from the following
information.
(a) Commenced business with capital 50,000
(b) Purchased goods by cash 20,000
(c) Sold goods for cash 10,000
(d) Paid waged by cash 500

Answer the following question
29. Match the following
(a) Mathematical function - IF ( )
(b) Statitical function - Now ( )
(c) Logical function - SLN ( )
(d) Date function - ROUND ( )
(e) Finance function - AVERAGE ( )

Xmsg X¶ncn¡p¶ tNmZy¯n\v D¯csagpXpI 3 kvtImÀ (1 x 3 = 3)
26. Iºyq´ssdkvUv A°u≠nwKns‚ t\´ßƒ Fs¥√mw ?

27 apX 28 hscbpÅ tNmZy§fn Hsc®¯n\v D¯csagpXpI 4 kvtImÀ hoXw
(1 x 4 = 4)
27. knâmIvkv FgpXpI
a) Fkv.FÂ.F³. b) Un._n
c) ]n.Fw.än d) kw
28. {Sb _me³kv X¿mdm¡p¶Xn\pÅ \S]Sn {Iaw FgpXpI
a) _nkn\kv Bcw`n¨p 50,000/þ cq]
b) Iymjv \ÂIn km[\§Ä hm§n 20,000/--þ cq]
c) Iymjn\v km[\§Ä hnäp 10,000/þ cq]
d) thX\w sImSp¯p 500/þ cq]
29. tNcpw]Sn tNÀ¡pI
A B
a am¯amän¡Â ^Mvj³ þ 1. IF ( )
b ÌmänÌn¡Â ^Mvj³ þ 2. Now ( )
c temPn¡Â ^Mvj³ þ 3. SLN ( )
d tUäv ^Mvj³ þ 4. Round ( )
e ^n\m³jy ^Mvj³ þ 5. Average ( )