HBSE Class 12 Question Paper 2021 Accountancy

CLASS : 12th (Sr. Secondary) Code No. 208
Series : SS-April./2021
Roll No.

ys[kk'kkL=
ACCOUNTANCY
Hkkx – I
PART – I
¼vkRefu"B iz'u½
(Subjective Questions)
(Academic)
[ fgUnh ,oa vaxzsth ek/;e ]
[ Hindi and English Medium ]
(Only for Fresh/School Candidates)

le; : 2 21 ?k.Vs ] [ iw.kk±d : 60 ¼Hkkx–I : 30, Hkkx–II : 30½
Time allowed : 2 21 hours ] [ Maximum Marks : 60 (Part–I : 30, Part–II : 30)

iz'u&i= nks Hkkxkas eas foHkkftr gS % Hkkx–I ¼vkRefu"B½ ,oa Hkkx
Hkkx–II ¼oLrqfu"B½A ijh{kkFkhZ dks nksuksa Hkkxkas ds iz'ukas
ds mÙkj dks viuh mÙkj iqfLrdk eas fy[kuk gSA iz'u&i= dk Hkkx–I ijh{kk vkjEHk gksus ij igys mÙkj&iqfLrdk
ds lkFk fn;k tk,xk rFkk Hkkx–II ds fy, vkf[kjh dk ,d ?kaVs dk le; fn;k tk,xk vFkkZr~ ijh{kk lekIr
gksus ls ,d ?kaVk iwoZ ijh{kkFkhZ dks Hkkx–II dk iz'u-i= fn;k tk,xkA
Hkkx–I ds iz'u&i= esa dqy 19 iz'u ,oa Hkkx–II ds iz'u&i= eas dqy 44 iz'u gSaA
Question paper is divided into two Parts : Part–I (Subjective type) and Part–II
(Objective type). Answer the questions of both parts in your answer-book. Part–I
of question paper with answer-book will be provided with starting of
Examination and last one hour of Examination will be given for Part–II i.e.
question paper of Part–II will be provided before one hour of the end of
Examination.
Total questions in question paper of Part–I are 19 and of Part–II are 44.

• Ñi;k tk¡p dj ysa fd Hkkx–I ds bl iz'u-i= esa eqfnzr i`"B 8 rFkk iz'u 19 gSaA
Please make sure that the printed pages in this question paper of Part–I are 8 in
number and it contains 19 questions.

208/ I P. T. O.

(2) 208
• iz'u-i= esa nkfgus gkFk dh vksj fn;s x;s dksM uEcj dks Nk= mÙkj-iqfLrdk ds eq[;-i`"B ij fy[ksaA
The Code No. 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.

• 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 %
General Instructions :

(i) lHkh iz'u vfuok;Z gSaA
All questions are compulsory.
(ii) izR;sd iz'u ds vad mlds lkeus n'kkZ;s x, gSaA
Marks of each question are indicated against it.

(iii) vkids mÙkj vadkuqlkj gksus pkfg,A
Your answer should be according to marks.

208/ I

(3) 208
(iv) bl ç'u-i= esa rhu Hkkx gSa % v] c ,oa l A Hkkx – v vfuo
vfuok;Z
k;Z gSA ijh{kkFkhZ viuh bPNkuqlkj
Hkkx – c rFkk Hkkx – l esa ls dksbZ ,d Hkkx gy djsaA
This question paper is divided into three parts : A, B & C. Part – A is
compulsory. Candidates have to attempt any one part from Part – B and
Part – C of their choice.
Hkkx – v
PART – A
¼vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs½
(Not-for-Profit Organizations & Partnership Accounts)

1. vk; o O;; [kkrs esa D;k jde fn[kkbZ tk,xh % 2
(i) ewY; Hkqxrku LVs'kujh [kjhnus ds fy, ` 34,000A
(ii) LVs'kujh ds ysunkj 1-4-2016 ` 3,000A
(iii) LVs'kujh ds ysunkj 31-3-2017 ` 4,200A
(iv) LVs'kujh dk LVkWd 1-4-2016 ` 2,500A
(v) LVs'kujh dk LVkWd 31-3-2017 ` 2,800A
How much amount will be shown in income and expenditure account in the
following case ?
(i) Amount paid for stationary purchased ` 34,000.
(ii) Creditors for stationary on 1-4-2016 ` 3,000.
(iii) Creditors for stationary on 31-3-2017 ` 4,200.
(iv) Stock of stationary on 1-4-2016 ` 2,500.
(v) Stock of stationary on 31-3-2017 ` 2,800.

2. ^vk; o O;; [kkrs* ,oa ^ykHk-gkfu [kkrs* esa pkj varj crkb,A 2
Give any four differences between 'Income and Expenditure' and 'Profit and
Loss Account'.

3. 1-4-2018 dks QeZ dh lEifÙk;k¡ ` 2,00,000 vkSj ysunkj ` 10,000 gSA lk>snkjksa dk iw¡th [kkrksa
dk 'ks"k ` 1,60,000 vkSj lap;ksa dk ewY; ` 30,000 gSA ;fn lkekU; ykHk dh nj 15% gS vkSj QeZ
dh [;kfr dk ewY;kadu ` 36,000; 3 lky ds lqij ykHk ij fd;k x;k gSA rks vkSlr ykHk dh x.kuk
djsaA 2

208/ I P. T. O.

(4) 208
On 1-4-2018 firm had assets of ` 2,00,000. Its creditors amounted to
` 10,000. The partner's capital account showed a balance of ` 1,60,000 while
the reserve amounted to ` 30,000. If the normal rate of return is 15% and
goodwill of the firm is valued at ` 36,000 at 3 years purchase of Super Profit.
Find the average profits of the firm.

4. lk>snkj ds iw¡th [kkrs o pkyw [kkrs esa varj crkb,A 2

Distinguish between 'Partners Capital Account' and 'Current Accounts'.

5. A, B lk>snkj ftudk ykHk-foHkktu vuqikr 3 : 2 gS] dk fLFkfr fooj.k fuEu çdkj gS % 6

nkf;Ro ` ifjlEifÙk;k¡
ifjlEifÙk;k¡ `
ysunkj 1,80,000 nsunkj 2,20,000

lkekU; lap; 2,50,000 çcU/k 10,000

deZpkjh {kfriwfrZ 1,50,000 2,10,000
lap;
iw¡th % Hkwfe ,oa Hkou 1,80,000

A 1,50,000 la;a= ,oa e'khujh 1,20,000
B 1,00,000 LVkWd 1,10,000

cSad 2,10,000

8,30,000 8,30,000

C dks lk>snkjh esa 1/6 Hkkx ds fy, ços'k fuEu 'krks± ij fn;k x;k %

(a) Mwcr _.k ds fy, çko/kku dks ` 15,000 ls c<+k;k tk,A
(b) Hkwfe o Hkou dk ewY; ` 2,10,000 rd c<+k;k tk,A
(c) LVkWd dk ewY; ` 25,000 ls c<+ x;k gSA
(d) deZpkjh {kfriwfrZ dk nkf;Ro ` 1,20,000 gSA
(e) C tks ` 1,50,000 iw¡th vkSj ` 1,00,000 [;kfr ds #i esa udn yk;k gSA

iqueZwY;kadu [kkrk cukb, o lk>snkjksa dk iw¡th [kkrk o fLFkfr fooj.k cukb,A
208/ I

(5) 208
Following is the Balance Sheet of A & B sharing profits as 3 : 2 :

Liabilities ` Assets `
Creditors 1,80,000 Debtors 2,20,000

General Reserve 2,50,000 Less Provision 10,000

Workmen Compensation Reserve 1,50,000 2,10,000

Capital : Land and Building 1,80,000

A 1,50,000 Plant and Machinery 1,20,000

B 1,00,000 Stock 1,10,000

Bank 2,10,000

8,30,000 8,30,000

C admit for 1/6th share and it was decided that :
(a) Provision for doubtful debts to be increased by ` 15,000.
(b) Value of Land & Building to be increased to ` 2,10,000.
(c) Value of Stock to be increased by ` 25,000.
(d) The liability of workmen compensation claim was determined to be
` 1,20,000.
(e) C brings ` 1,50,000 as his capital and ` 1,00,000 as his share of
goodwill in cash.
Prepare Revaluation Account, Partner Capital Account and Balance Sheet.

vFkok
OR

(A) R;kx vuqikr o çkfIr vuqikr esa D;k varj gS \
What is the difference between Sacrificing ratio and Gaining ratio ?

(B) lk>snkj ds vodk'k xzg.k djus ij [;kfr dk lek;kstu dSls gksrk gS \
How goodwill is adjusted at the time of retirement of a partner ?

208/ I P. T. O.

(6) 208
Hkkx – c
PART – B
¼dEiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k½
(Company Accounts & Analysis of Financial Statements)

6. A fy0 us B fy0 ls ` 67,50,000 esa lEifÙk dk Ø; fd;k vkSj 10% _.ki= ` 100 çfr _.ki=
dks 10% NwV ij tkjh fd;kA tuZy çfof"V;k¡ djsaA 2
A Ltd. purchased the assets from B Ltd. for ` 67,50,000 and issued 10%
debentures of ` 100 each at 10% discount. Pass the necessary Journal
Entries.

7. B fy0 us 12% _.ki=ksa 2,000 _.ki= ` 100 çfr _.ki= dks 5% çhfe;e ij tkjh fd;k ftudk
10% çhfe;e ij 'kks/ku fd;kA tuZy çfof"V;k¡ djsaA 2

B Ltd. issued 2,000; 12% debentures of ` 100 each at a premium of 5%,
redeemable at 10% premium. Pass journal entry for the issue of debenture.

8. lerk va'kksa vkSj iwokZf/kdkj va'kksa esa nks varj fyf[k,A 2

Write two points of difference between an Equity Share and a Preference
Share.

9. va'kksa ds gj.k dh tuZy çfof"V;k¡ djsa tc va'kksa dks tkjh fd;k (i) le ewY; ij] (ii) çhfe;e ijA 2

Write journal entries of Share Forfeiture when the shares have been issued
(i) at par (ii) at premium.

10. Sico fy0 us feÙky fy0 dh lEifÙk;k¡ ` 4,80,000 vkSj nkf;Ro ` 80,000 ftudk Ø;
çfrQy ` 3,20,000 gSA ` 20,000 dk Hkqxrku feÙky fy0 dks fd;k x;k vkSj 'ks"k dk Hkqxrku 8%
iwokZf/kdkj va'k ` 100 çfr va'k dks 50% çhfe;e ij fd;kA tuZy çfof"V;k¡ djsaA 2

Sico Ltd. took over the assets of ` 4,80,000 and liabilities of ` 80,000 of Mittal
Ltd. for a consideration of ` 3,20,000. ` 20,000 were paid by an acceptance in
favour of Mittal Ltd. and balance by issue of fully paid 8% preference shares of
` 100 each at a premium of 50%. Pass necessary journal entries.
208/ I

(7) 208
11. fuEufyf[kr ij uksV fyf[k, % 2
(a) vfxze ;kpuk (b) vnÙk ;kpuk
Write short notes on the following :
(a) Calls in advances (b) Calls in arrears

12. (a) A fy0 us 800 v'ak ` 10 çfr va'k] ` 7.50 ekaxh xbZ] tksfd igyh ;kpuk ` 2.50 ds
Hkqxrku u djus ij gj.k fd;k x;kA ftuesa ls 600 va'kksa dks 7.50 çfr va'k iw.kZnÙk ekurs gq,
` 6 çfr va'k iqu% fuxZfer dj fn;kA 2

A Ltd. forfeited 800 shares of ` 10 each, ` 7.50 called up, for non
payment of Ist call of ` 2.50 per share. Out of these, 600 shares were
immediately reissued at ` 6 per share as ` 7.50 paid up.

(b) B fy0 us 400 v'ak ` 10 çfr va'k ftuesa ` 8 çfr va'k eaxk, x, vkSj ` 6 çfr va'k dk
Hkqxrku gqvk gS] dks tCr dj fy;k x;kA ftuesa ls 300 va'kksa dk ` 7 çfr va'k ¼iw.kZnÙk½ esa
iqufuZxeu fd;k x;kA 2
tuZy çfof"V;k¡ djsaA
400 shares of ` 10 were forfeited by B Ltd. on which ` 8 has been called
up and ` 6 has been paid. Out of these, 300 shares are reissued for ` 7
as fully paid.

Pass the necessary journal entries.

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

13. lek;kstu çfof"V D;k gS \ 2
What is Adjusting Entry ?

14. dEI;wVjhÑr ys[kkadu ç.kkyh ds nks ykHk crk,¡A 2
Give any two advantages of Computerized Accounting System.

208/ I P. T. O.

(8) 208

15. MkVkcsl baVjQsl D;k gS \ 2

What is Database Interface ?

16. DBMS ds nks mn~ns'; crk,¡A 2
Give any two objects of DBMS.

17. MkVk çfof"V D;k gS \ 2

What is Data Entry ?

18. LçSM'khV D;k gS \ nks fo'ks"krk,¡ crkb,A 2

What is Spreadsheet ? Give its two features.

19. odZ'khV esa dkWye Mkyus o fMyhV djus dh çfØ;k crkb,A 4

Explain the process of inserting and deleting a column in Worksheet.

S

208/ I

CLASS : 12th (Sr. Secondary) Code No. 208
Series : SS-April/2021
Roll No.

ys[kk'kkL=
ACCOUNTANCY
Hkkx – II
PART – II
¼oLrqfu"B iz'u½
(Objective Questions)
(Academic)
[ fgUnh ,oa vaxzsth ek/;e ]
[ Hindi and English Medium ]
(Only for Fresh/School Candidates)

• Ñi;k tk¡p dj ysa fd Hkkx–II ds bl iz'u-i= esa eqfnzr i`"B 16 rFkk iz'u 44 gSaA
Please make sure that the printed pages in this question paper of Part-II are 16 in
number and it contains 44 questions.
• 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 %
General Instructions :
(i) lHkh iz'u vfuok;Z gSaA
All questions are compulsory.

208/ II P. T. O.

(2) 208
(ii) iz'u Øekad 1 ls 44 rd oLrqfu"B iz'u gSaA izR;sd iz'u 1 vad dk gSA lgh mÙkj viuh mÙkj-
iqfLrdk esa fyf[k,A
Questions from 1 to 44 are objective type questions. Each question is of 1
mark. Write correct answer in your answer-book.
(iii) bl ç'u-i= esa rhu Hkkx gSa % v] c ,oa l A Hkkx – v vfuok;Z gSA ijh{kkFkhZ viuh bPNkuqlkj
Hkkx – c rFkk Hkkx – l esa ls dksbZ ,d Hkkx gy djsaA
This question paper is divided into three parts : A, B & C. Part – A is
compulsory. Candidates have to attempt any one part from Part – B and
Part – C of their choice.
Hkkx – v
PART – A
¼vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs½
(Not-for-Profit Organizations & Partnership Accounts)

1. ykHk u dekus okyh laLFkk,¡ cukrh gS % 1
(A) O;kikfjd [kkrk
(B) O;kikfjd o ykHk-gkfu [kkrk
(C) vk; o O;; [kkrk
(D) mi;qZDr lHkh
Not for profit organization prepare :
(A) Trading Account
(B) Trading & Profit and Loss Account
(C) Income and Expenditure Account
(D) All of the above

2. lk>snkjh lays[k ds vHkko esa lk>snkj ds _.k ij C;kt nj % 1
(A) 5% çfro"kZ (B) 6% çfro"kZ
(C) 7.5% çfro"kZ (D) 12% çfro"kZ
In the absence of Partnership deed, the interest is allowed on partner's loan
account will be :
(A) @ 5% p. a. (B) @ 6% p. a.
(C) @ 7.5% p. a. (D) @ 12% p. a.

208/ II

(3) 208
3. lk>snkj dk nkf;Ro gS % 1
(A) lhfer (B) vlhfer
(C) fu/kkZfjr fd;k tk,xk U;k;ky; }kjk (D) lk>snkjh vf/kfu;e ds }kjk fu/kkZfjr
Liability of Partner is :
(A) Limited (B) Unlimited

(C) Determined by Court (D) Determine by Partnership Act

4. vkgj.k ij C;kt ØsfMV fd;k tk,xk % 1

(A) ykHk-gkfu [kkrs esa
(B) ykHk-gkfu fu;kstu [kkrk esa
(C) lk>snkj iw¡th [kkrs esa
(D) mijksDr esa ls dksbZ ugha
Interest on Partner's drawings will be credited to :

(A) Profit and Loss Account

(B) Profit and Loss Appropriation Account
(C) Partner's Capital Account

(D) None of the above

5. A, B, C lk>snkj ykHk dks 4 : 3 : 2 esa ckVrs gSaA Hkfo"; esa ykHk dk vuqikr 4 : 3 : 1 gksxkA çkfIr
o R;kx vuqikr D;k gksxk \ 1
4 3 7
(A) A R;kx , B R;kx , C çkIr
72 72 72
3 4 7
(B) A çkIr , B çkIr , C R;kx
72 72 72
3 4 7
(C) A R;kx , B R;kx , C çkIr
72 72 72
4 3 7
(D) A çkIr , B çkIr , C R;kx
72 72 72

208/ II P. T. O.

(4) 208
A, B and C were partners in a firm sharing profit in 4 : 3 : 2. They decided to
share future profits in 4 : 3 : 1. Sacrificing ratio and Gaining ratio will be :
4 3 7
(A) A Sacrifice , B Sacrifice , C Gain
72 72 72
3 4 7
(B) A Gain , B Gain , C Sacrifice
72 72 72
3 4 7
(C) A Sacrifice , B Sacrifice , C Gain
72 72 72
4 3 7
(D) A Gain , B Gain , C Sacrifice
72 72 72

6. çkfIr vuqikr % 1

(A) u;k vuqikr − R;kx vuqikr (B) iqjkuk vuqikr − R;kx vuqikr
(C) u;k vuqikr − iqjkuk vuqikr (D) iqjkuk vuqikr − u;k vuqikr
Gaining ratio :

(A) New Ratio − Sacrificing Ratio (B) Old Ratio − Sacrificing Ratio

(C) New Ratio − Old Ratio (D) Old Ratio − New Ratio

7. orZeku lk>snkjksa esa ifjorZu ds dkj.k orZeku lk>snkjh [kRe gks tkrh gS vkSj u;k le>kSrk fd;k tkrk
gSA bls dgrs gSa % 1

(A) iqu%ewY;kadu lk>snkjh (B) lk>snkjh dk iquxZBu
(C) lk>snkjh dh çkfIr (D) mijksDr esa ls dksbZ ugha
Any change in the relationship of existing partners which result in the end of
existing agreement and enforces making of a new agreement is called :

(A) Revaluation of Partnership (B) Reconstruction of Partnership

(C) Realization of Partnership (D) None of the above

208/ II

(5) 208
8. tc ,d u;k lk>snkj [;kfr udnh esa ykrk gS rks bls ØsfMV fd;k tk,xk % 1

(A) mlds iw¡th [kkrs esa
(B) R;kx djus okys lk>snkjksa ds iw¡th [kkrs esa
(C) iqjkus lk>snkjksa ds iw¡th [kkrs esa
(D) lHkh lk>snkjksa ds iw¡th [kkrs esa
When a new partner brings goodwill in cash, it is credited to :

(A) His Capital A/c

(B) Sacrificing Partner's Capital A/c's
(C) Old Partner's Capital A/c
(D) All Partner's Capital A/c's

9. u;k lk>snkj ds ços'k ij % 1
(A) iqjkuh QeZ dk lekiu gks tkrk gS
(B) iqjkuh lk>snkjh dk lekiu gks tkrk gS
(C) nksuksa iqjkuh lk>snkjh o QeZ dk lekiu gks tkrk gS
(D) u gh lk>snkjh vkSj u gh QeZ dk lekiu gksrk gS
On the admission of a new partner :
(A) old firm is dissolved
(B) old partnership is dissolved
(C) both old partnership and firm are dissolved
(D) neither partnership nor firm is dissolved

10. X vkSj Y tks ykHk dks 3 : 2 vuqikr esa ck¡Vrs gSaA Z dks 1/4 Hkkx ds fy, lk>snkjh esa ços'k fn;k tks
vius Hkkx dks X vkSj Y ls cjkcj çkIr djsxkA u;k ykHk-gkfu vuqikr D;k gksxk \ 1

(A) 9:6:5 (B) 19 : 11 : 10

(C) 3:3:2 (D) 3 : 2 : 4

208/ II P. T. O.

(6) 208
X and Y sharing profit in 3 : 2 ratio. Z was admitted with 1/4 share in profits
which he acquires equally from X and Y. The new ratio will be :

(A) 9:6:5 (B) 19 : 11 : 10
(C) 3:3:2 (D) 3 : 2 : 4

11. ;fn lk>snkjh esa ços'k ds le; iqueZwY;kadu [kkrk ykHk fn[kk, rks ;g ØsfMV fd;k tk,xk % 1

(A) iqjkus lk>snkjksa ds iw¡th [kkrs esa] iqjkus vuqikr ls

(B) lHkh lk>snkjksa ds iw¡th [kkrs esa] u, vuqikr esa

(C) iqjkus lk>snkjksa ds iw¡th [kkrs esa] u, vuqikr ls

(D) iqjkus lk>snkjksa ds iw¡th [kkrs esa] R;kx vuqikr esa

If, at the time of admission, the revaluation A/c shows a profit, it should be
credited to :

(A) Old Partners Capital A/c in old ratio

(B) All Partners Capital A/c in new ratio

(C) Old Partners Capital A/c in new ratio

(D) Old Partners Capital A/c in sacrificing ratio

12. lk>snkj dh e`R;q ij] mldks ns; jde ØsfMV dh tk,xh % 1

(A) lHkh lk>snkjksa ds iw¡th [kkrs esa
(B) cps gq, lk>snkjksa ds iw¡th [kkrs esa
(C) mlds mÙkjkf/kdkjh ds [kkrs esa
(D) ljdkj ds vk; [kkrs esa

208/ II

(7) 208
On the death of a partner, the amount due to him will be credited to :
(A) All partner's Capital Account
(B) Remaining Partner's Capital Account
(C) His Executor's Account
(D) Government's Revenue Account

13. A, B, C, lk>snkjksa dk ykHk foHkktu vuqikr 1 : 3 : 9 , C ds vodk'k xzg.k djus ij u;k
4 10 20
vuqikr gksxk % 1

(A) 6:5 (B) 5:6
(C) 4:3 (D) 4 : 10

1 3 9
A, B and C are partners sharing profit in the ratio of : : . The new ratio
4 10 20
on C's retirement will be :
(A) 6:5 (B) 5:6
(C) 4:3 (D) 4 : 10

14. lk>snkj ds vodk'k xzg.k djus ij lk>snkj ds iqueZwY;kadu dk ykHk ØsfMV gksxk % 1

(A) vodk'k xzg.k djus okys lk>snkj ds iw¡th [kkrs esa
(B) lHkh lk>snkjksa ds iw¡th [kkrksa esa] iqjkus vuqikr esa
(C) cps gq, lk>snkjksa ds iw¡th [kkrksa esa] iqjkus vuqikr esa
(D) cps gq, lk>snkjksa ds iw¡th [kkrksa esa] u, vuqikr esa
At the time of retirement of a partner, profit on revaluation will be credited to :
(A) Capital Account of retiring partner
(B) Capital Account of all partner's in the old profit sharing ratio
(C) Capital Account of the remaining partner's in their old profit sharing ratio
(D) Capital Account of the remaining partne'rs in their new profit sharing
ratio

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15. A vkSj B lk>snkj ftudk ykHk foHkktu vuqikr 4 : 3 gSA C dks lk>snkj 1/5 ds fy, cukrs gS tks
vius Hkkx dks A ls çkIr djsxk] u;k ykHk-gkfu vuqikr % 1
(A) 20 : 8 : 7 (B) 13 : 15 : 15
(C) 13 : 15 : 7 (D) 15 : 13 : 5
A and B are partners sharing profits in the ratio of 4 : 3. They admitted C as a
new partner for 1/5th share which is acquire entirely from A. The new profit
sharing ratio will be :
(A) 20 : 8 : 7 (B) 13 : 15 : 15
(C) 13 : 15 : 7 (D) 15 : 13 : 5

16. v vkSj c lk>snkj 5 : 3 vuqikr gSA v vius fgLls ds 1/4 Hkkx dk o c vius fgLls ds 1/5 Hkkx
dk R;kx l ds i{k esa djrk gSA R;kx vuqikr crk, % 1
(A) 4:5 (B) 5:4
(C) 12 : 25 (D) 25 : 12
A and B are partners sharing in 5 : 3. A surrenders 1/4th of his share and B
surrenders 1/5th of his share in favour of C, a new partner. What is the
sacrificing ratio ?
(A) 4:5 (B) 5:4
(C) 12 : 25 (D) 25 : 12
Hkkx – c
PART – B
¼dEiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k½
(Company Accounts & Analysis of Financial Statements)

17. dkuwu }kjk cuk;k x;k ,d Ñf=e O;fDr gksrk gS % 1
(A) ,dy O;olk;h (B) lk>snkjh QeZ
(C) dEiuh (D) mi;qZDr lHkh
An artificial person created by Law is called :
(A) Sole Tradership (B) Partnership Firm
(C) Company (D) All of the above

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(9) 208
18. çkbosV dEiuh ds vf/kdre lnL; ------------- gksrs gSaA 1

(A) 7 (B) 200
(C) 20 (D) vfuf'pr
Maximum number of members in a Private Company is :
(A) 7 (B) 200
(C) 20 (D) No limit

19. dEiuh tkjh dj ldrh gS % 1

(A) lerk va'k (B) iwokZf/kdkj va'k
(C) lerk o iwokZf/kdkj va'k (D) mijksDr esa ls dksbZ ugha
A company may issue :

(A) Equity shares (B) Preference shares

(C) Equity & Preference both shares (D) None of the above

20. buesa ls dkSu-lk ^va'k iw¡th* 'kh"kZd esa ugha fn[kk;k tkrk gS \ 1

(A) lnL;rk ¼çkfFkZr½ iw¡th (B) fuxZfer iw¡th
(C) lafpr iw¡th (D) vf/kÑr iw¡th
Which of the following is not shown under the heading 'Share Capital' in a
Balance Sheet ?

(A) Subscribed Capital (B) Issued Capital

(C) Reserve Capital (D) Authorized Capital

21. dEiuh vf/kfu;e ds varxZr] U;wure vfHknku fuxZfer ewY; dk fdruk çfr'kr gS \ 1

(A) 25% (B) 50%

(C) 90% (D) 100%

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( 10 ) 208
According to Companies Act, minimum subscription has been fixed at ………..
of the issued amount.

(A) 25% (B) 50%
(C) 90% (D) 100%

22. va'kksa dk fuxZfer ewY; D;k gS ;fn ` 10 çfr va'k dks 30% çhfe;e ij tkjh fd;k tk, \ 1
(A) ` 10 (B) ` 13
(C) ` 3 (D) ` 40
What will be the issue price of the share if a share of ` 10 is issued at 30%
premium ?
(A) ` 10 (B) ` 13
(C) ` 3 (D) ` 40

23. vnÙk ;kpuk dh jkf'k % 1

(A) iw¡th esa tksM+h tkrh gS
(B) va'k iw¡th esa ?kVkdj fn[kkbZ tkrh gS
(C) lEifÙk i{k esa fn[kkbZ tkrh gS
(D) lerk o nkf;Ro i{k esa fn[kkbZ tkrh gS
Amount of Calls in Arrears is :
(A) Added to Capital
(B) Deducted from Share Capital
(C) Shown on the assets side
(D) Shown on the Equity & Liabilities side

24. _.ki=/kkjh çkIr djrs gSa % 1

(A) ykHkka'k (B) C;kt
(C) ykHkka'k vkSj C;kt (D) cksul

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( 11 ) 208
Debenture holder receives :
(A) Dividend (B) Interest
(C) Both Dividend and Interest (D) Bonus

25. _.ki=/kkjh dk vf/kdkj n'kkZ;k tkrk gS % 1

(A) dEiuh ds nh?kZdkyhu _.k
(B) lerk va'k/kkfj;ksa dk fuos'k
(C) dEiuh esa Mk;jsDVj dk va'k
(D) dEiuh ds vYidkyhu _.k
Debentures represent the :

(A) Long term borrowings of a company

(B) The investment of Equity Shareholders

(C) Director's share in a Company

(D) Short term borrowings of a Company

26. _.ki=/kkjh dks vf/kdkj gS % 1

(A) ykHkka'k dk (B) ykHk esa Hkkx dk
(C) dEiuh esa oksV dk (D) LFkk;h nj ls C;kt dk
A debenture holder is entitled to :

(A) Fixed Dividend (B) Share in Profits
(C) Voting rights in the Company (D) Interest at the fixed rate

27. _.ki= vkosnu [kkrs dh çÑfr gS % 1

(A) okLrfod [kkrk (B) O;fDrxr [kkrk
(C) ukeek= [kkrk (D) mijksDr esa ls dksbZ ugha
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( 12 ) 208
Debenture Application Account is in the nature of :

(A) Real Account (B) Personal Account

(C) Nominal Account (D) None of the above

28. _.ki=ksa ds lgk;d çfrHkwfr ds #i esa fuxZeu ij] dkSu-lk [kkrk ØsfMV gksrk gS \ 1
(A) _.ki= [kkrk (B) cSad _.k [kkrk
(C) _.ki=/kkjh [kkrk (D) _.ki= lLisal [kkrk
On issue of debentures as a collateral security, which account is credited ?

(A) Debenture Account (B) Bank Loan Account
(C) Debentures Holder Account (D) Debenture Suspense Account

29. SEBI ds funsZ'kkuqlkj -------------- jkf'k ds cjkcj dh jkf'k dks ^_.ki= 'kks/ku lap;* esa gLrkarfjr
fd;k tkrk gSA 1

(A) 50% (B) 80%

(C) 25% (D) 100%
As per SEBI guidelines an amount equal to …………….. of the debenture issue
must be transferred to Debenture Redemption Reserve before redemption
begins.
(A) 50% (B) 80%
(C) 25% (D) 100%

30. _.ki= ds 'kks/ku ds ykHk dks fdl [kkrs esa gLrkarfjr fd;k tkrk gS \ 1

(A) iw¡th lap; [kkrk (B) lkekU; lap; [kkrk
(C) flafdax Q.M [kkrk (D) ykHk-gkfu fooj.k
Profit on redemption of debentures is transferred to which account ?

(A) Capital Reserve Account (B) General Reserve Account

(C) Sinking Fund Account (D) Statement of Profit and Loss

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( 13 ) 208
Hkkx – l
PART – C
¼dEI;wVjhÑr ys[kkadu½
(Computerized Accounting)

31. dEI;wVjhÑr ys[kkadu ç.kkyh ds çdkj D;k gS \ 1
(A) Ready to use Software (B) Customized Software
(C) Tailor Made Software (D) mijksDr lHkh
What are the types of a Computerized Accounting System ?
(A) Ready to use Software (B) Customized Software
(C) Tailor Made Software (D) All of the above

32. fuEu esa ls dEI;wVjhÑr ys[kkadu ç.kkyh dk D;k ykHk ugha gS \ 1
(A) vf/kd rhoz (B) vf/kd fo'oluh;rk
(C) de çf'k{k.k ykxr (D) mijksDr esa ls dksbZ ugha
What is not an advantage of a Computerized Accounting System ?
(A) High Speed (B) High Reliability
(C) Reduced training cost (D) None of the above

33. jke dEI;wVjhÑr ys[kkadu ç.kkyh dks viukuk pkgrk gSA ijarq mldk ctV de gS buesa ls dkSu-lh
ç.kkyh pquuh pkfg, \ 1
(A) Ready to use Software
(B) Customized Software
(C) Tailor Made Software
(D) fdlh ,d dk Ø; djs] lHkh dh ykxr leku gS
Ram wants to install a Computerized Accounting System but his budget is low
which software he should opt for :
(A) Ready to use Software
(B) Customized Software
(C) Tailor Made Software
(D) Buy any of above, all cost same

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34. Ø;drkZ dk --------------- Hkh ,d eq[; rÙo gS tks dEI;wVjhÑr ys[kkadu ç.kkyh ds p;u esa vko';d
gSA 1
(A) ykHk dk Lrj (B) bekunkjh
(C) {kerk (D) mijksDr esa ls dksbZ ugha
The ………….. of a vendor is also an important factor to consider while opting
for Computerized Accounting Software.
(A) Level of Profit (B) Honesty
(C) Capability (D) None of the above

35. DBMS dk iwjk uke gS % 1
(A) Database Markup System (B) Database Management System
(C) Database Management Section (D) buesa ls dksbZ ugha
Full name of DBMS is :
(A) Database Markup System (B) Database Management System
(C) Database Management Section (D) None of these

36. MkVkcsl dh gkfu;k¡ % 1
(A) MkVk dk nksgjko (B) MkVk dh vfLFkjrk
(C) MkVk dks ikus esa eqf'dy (D) buesa ls dksbZ ugha
The demerits of database is :
(A) Repetition of data (B) Inconsistency of data
(C) Difficult to get data (D) None of these

37. lwpuk gS % 1
(A) MkVk dk lkFkZd :i (B) MkVk dk 'kkfCnd :i
(C) MkVk (D) mijksDr esa ls dksbZ ugha
Information is :
(A) Meaningful form of data (B) Textual of data
(C) Data (D) None of the above

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38. ,Dlsy odZcqd ds rÙo gS % 1

(A) odZ'khV (B) odZcqd
(C) pkVZ (D) (B) vkSj (C) nksuksa

Components of Excel workbook are :

(A) Worksheet (B) Workbook

(C) Chart (D) Both (B) & (C)

39. ,Dlsy esa ewY; o lw= dgk¡ fy[ks tkrs gSa \ 1

(A) 'kh"kZd ckj (B) 'kkVZ LØhu esU;w dekaM
(C) lw= ckj (D) ekud ckj
Where the values and formulae are typed in window in Excel ?

(A) Title Bar (B) Short screen menu command

(C) Formula Bar (D) Standard Bar

40. ç/kku jkf'k dh fd'r ewY; fudkyus dk dk;Z % 1

(A) RPT (B) PMT

(C) PPMT (D) IPMT

Function for calculating principal amount is instalment will be :

(A) RPT (B) PMT

(C) PPMT (D) IPMT

41. MkVk vkSj lw= dks dkih fd;k tkrk gS % 1

(A) Cut, Copy Paste in Menu edit (B) Sort, Screen, Menu Command

(C) Standard Toolbar (D) mijksDr lHkh

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Data and formulae are copied through :

(A) Cut, Copy Paste in Menu edit (B) Sort, Screen, Menu Command

(C) Standard Toolbar (D) All of the above

42. dkSu-ls dEI;wVj ç.kkyh LçSM'khV cukus ds fy, ç;ksx dh tkrh gS \ 1

(A) ekbØkslkW¶V oMZ (B) ekbØkslkW¶V vkmVyqd
(C) ekbØkslkW¶V ,Dlsl (D) ekbØkslkW¶V ,Dlsy
A computer program that is used to create an electronic spreadsheet is :
(A) Microsoft Word (B) Microsoft Outlook
(C) Microsoft Access (D) Microsoft Excel

43. xyr lw= dk ç;ksx djus ij dkSu-lk ERROR fn[kk;k tkrk gS \ 1
(A) NAME (B) VALUE
(C) REF (D) NULL
This error is displayed when you enter a wrong name for the formula :
(A) NAME (B) VALUE
(C) REF (D) NULL

44. ,d lehdj.k tks fd MkVk dh x.kuk djus ds fy, fy[kh tkrh gS] dgykrh gS % 1
(A) Formula (B) Function
(C) Operation (D) Information
Any equation used to perform a calculation entered in a cell is called a :
(A) Formula (B) Function
(C) Operation (D) Information

S
208/ II