HBSE Class 12 Accountancy Question Paper 2017 Set D

CLASS : 12th (Sr. Secondary) Code No. 2008
Series : SS-M/2017
Roll No. SET : D
ys[kk'kkL=
ACCOUNTANCY
[ Hindi and English Medium ]
ACADEMIC/OPEN
(Only for Fresh Candidates)
(Evening Session)

Time allowed : 3 hours ] [ Maximum Marks : 60
• Ñi;k tk¡p dj ysa fd bl iz'u&i= esa eqfnzr iz'u 25(11+7+7) gSaA
Please make sure that the printed question paper are 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.
• 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.

2008/(Set : D) P. T. O.

(2) 2008/(Set : D)
• 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 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;sa rFkk 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 Hkkx&c rFkk Hkkx&l
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) iz'u la[;k 11, 17 o 18 esa vkUrfjd NwV miyC/k gSA
General Instructions :
(i) This question paper is divided into three parts :
Part-A : Not for Profit and Partnership Accounts.
Part-B : Company Accounts and Analysis of Financial Statements.
Part-C : Computerised 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) Internal choice is available in Question Nos. 11, 17 and 18.

Hkkx & v
PART – A
¼vykHkdkjh laLFkk;sa ,oa lk>snkjh [kkrs
[kkrs½
(Not for Profit and Partnership Accounts)

2008/(Set : D)

(3) 2008/(Set : D)
1. ykHk&O;; [kkrs rFkk izkfIr o Hkqxrku [kkrs esa ,d vUrj fy[ksaA 1
Give one difference between Income & Expenditure A/c and Profit &
Loss Account.

2. lk>snkjh vf/kfu;e 1932 dh /kkjk 4 ds vuqlkj lk>snkjh dh ifjHkk"kk crk,¡A 1
Give the definition of partnership according Sec. 4 of Indian
Partnership Act, 1932.

3. ^,Dl* vkSj ^okbZ* 3 : 2 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA ^tsM* dks ykHk esa 14

fgLls ds fy, lk>snkjh esa izos'k fn;k x;kA ^tsM* us viuk fgLlk ^,Dl* rFkk ^okbZ* ls
cjkcj izkIr fd;k gSA u;k vuqikr o R;kx vuqikr dh x.kuk djsaA 1

X and Y are partners sharing profit in the ratio of 3 : 2. Z was admitted
1
with share in profits which he acquires equally from X and Y.
4

Calculate the sacrificing ratio and New Ratio.

4. ^,*] ^ch* vkSj ^lh* 4 : 2 : 1 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA ^,* ds vodk'k
xzg.k djus ij ^ch* o ^lh* dk vuqikr 3 : 1 jgsxkA ykHk izkfIr vuqikr Kkr djsaA 1

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 the retirement of A. Calculate gaining
ratio.

5. vkgj.k ls vki D;k le>rs gSa \ 1

Write the meaning of drawings.

6. olwyh [kkrs rFkk iqueZwY;kadu [kkrs esa ,d vUrj fy[ksaA 1

Write one difference between Realization Account and Re-Valuation
Account.

2008/(Set : D) P. T. O.

(4) 2008/(Set : D)
7. 31 fnlEcj] 2015 dks lekIr gksus okys o"kZ ds fy, Dyc ds izkfIr rFkk Hkqxrku [kkrs ds
Hkqxrku i= esa osru dh jkf'k ` 24,000 fn[kkbZ xbZ gSA
vfrfjDr lwpuk,¡ %
Hkqxrku fd, x, osru esa o"kZ 2014 ds ` 1,600 vkSj 2016 ds ` 2,400 lfEefyr gSaA o"kZ
2015 dk vnÙk osru ` 3,200 gSA osru ls lEcfU/kr vk¡dM+s o"kZ 2015 dks
vk;&O;; [kkrs esa n'kkZ,¡A 4
In the receipt and payment account of a club for the year ended
December 31, 2015, the amount of salaries shown in the payment side
is ` 24,000.
Additional Informations :
Salaries paid include ` 1,600 for the year 2014 and ` 2,400 for the year
2016. Outstanding salaries for the year 2015 amounting to ` 3,200.
Show the relevant date of salaries in the income and expenditure
account for the year 2015.

8. ^,* rFkk ^ch* ykHk&gkfu 3 : 2 esa ck¡Vrs gq, lk>snkj gSaA mudh iw¡th Øe'k% ` 50,000 rFkk `
25,000 gSA izR;sd lk>snkj viuh iw¡th ij 10% C;kt ikus dk vf/kdkjh gSA ^,* ykHk esa ls
iw¡ft;ksa ij C;kt ?kVkus ds i'pkr~ ysfdu dksbZ Hkh deh'ku ?kVkus ds iwoZ ds ykHk dk 10%
deh'ku ikus dk vf/kdkjh gSA ^ch* ykHk esa ls iw¡ft;ksa ij C;kt rFkk lHkh deh'ku ?kVkus ds
ckn ds ykHkksa dk 8% deh'ku ikus dk vf/kdkjh gSA o"kZ ds ykHk iw¡th ij C;kt yxkus ls iwoZ
` 37,500 FksA
ykHk&gkfu lek;kstu [kkrk cukb,A 4
A and B are partners in a firm sharing profits and losses in the ratio of
3 : 2 with a capital of ` 50,000 and ` 25,000 respectively. Each
partner is entitled to 10% interest on capital. 'A' is entitled a
commission of 10% on net profit remaining after deducting interest on
capital but before charging any commission. 'B' is entitled a
Commission of 8% of net profit remaining deducting interest on capital
and after charging all commission. The profits for the year prior to
calculation of interest on capital was ` 37,500.

2008/(Set : D)

(5) 2008/(Set : D)
Prepare profit and loss appropriation account.

9. ^,* vkSj ^ch* 3 : 2 ds vuqikr esa ykHk ck¡Vrs gq, ,d QeZ esa lk>snkj gSaA mudh iw¡th
Øe'k% ` 1,60,000 rFkk ` 1,00,000 gSA ^lh* dks u, lk>snkj ds :i esa QeZ esa
izos'k fn;kA ^lh* vius 15 Hkkx ds fy, ` 1,20,000 iw¡th ds :i esa ykrk gSA u;s ykHk&gkfu
vuqikr dh x.kuk djsa rFkk fcuk [;kfr [kkrk [kksys [;kfr ls lEcfU/kr izfof"V dhft,A 4
A and B are partners in a firm sharing profits and losses in the
ratio of 3 : 2. Their capital are ` 1,60,000 and ` 1,00,000 respectively.
They admit 'C' as a new partner. 'C' brings in ` 1,20,000 as this capital
1
th share in the profits. Calculate New Sharing Profits ratio and Pass
5
Journal Entry for recording the goodwill without opening goodwill A/c.

10. fuEu lwpukvksa us QeZ ds lekiu ij jkstukepk izfof"V;k¡ dhft, % 4
(i) QeZ dh dqy lEifÙk;k¡ ` 3,00,000 vkSj dqy nkf;Ro ` 1,00,000 gSA
(ii) lEifÙk;ksa dks cspus ls olwy gq, ` 2,50,000 rFkk nkf;Roksa dks 10% dVkSrh ij
Hkqxrku fd;kA
Pass Necessary Journal entries at the time of dissolve of the
partnership firm, from the following informations :
(i) Total assets of the firm are ` 3,00,000 and total liabilities are `
1,00,000.
(ii) Amount realized on sale of assets ` 2,50,000 and
payment paid outsiders at a discount of 10%.

11. 1 tuojh] 2016 dks ^,Dl*] ^okbZ* vkSj ^tsM* dk fpV~Bk bl izdkj gS tks fd ykHkksa dks vius
iw¡th vuqikr esa ck¡Vrs gSa %
mÙkjnkf;Ro jkf'k (``) lEifÙk;k¡ jkf'k (``)
fofo/k ysunkj 10,000 cSad 'ks"k 8,000

vnÙk O;; 1,000 fofo/k nsunkj % 7,500
ykHk&gkfu [kkrk 7,500 ?kVk;k % vk;kstu 500 7,000

2008/(Set : D) P. T. O.

(6) 2008/(Set : D)
iw¡th %
^,Dl* 22,500 LVkWd 17,500
^okbZ* 15,000
fofu;ksx 6,000
^tsM* 7,500
LFkk;h lEifÙk;k¡ 25,000

63,500 63,500

mijksDr frfFk dks tsM fuEufyf[kr 'krksZa ij vodk'k xzg.k djrk gS %
(i) LFkk;h lEifÙk;ksa dk ewY; 10% ls de fd;k tk;sA
(ii) fofu;ksxksa dk ewY;kadu ` 5,000 ij fd;k tk;sA
(iii) leLr nsunkj vPNs gSaA
(iv) vnÙk O;;ksa dks ` 300 ls c<+k;k tk;sA
(v) fofu;ksxksa ij ` 900 C;kt vftZr gqvkA
(vi) QeZ dh [;kfr dk ewY;kadu ` 4,500 ij fd;k tk,A
iquewZY;kadu [kkrk] iw¡th [kkrs rFkk la'kksf/kd fpV~Bk rS;kj djsaA 8
The following is the Balance Sheet of X, Y and Z on 1st January, 2016,
distribute the profit in capital ratio :

Liabilities Amount Assets Amount
` `

Sundry creditors 10,000 Bank Balance 8,000

Outstanding Exp. 1,000 Sundry Debtors :
Profit & Loss A/c 7,500
7,500
Less-Provision 500 7,000

Capital :
X 22,500 Stock 17,500
Y 15,000 Investment 6,000
Z 7,500 Fixed Assets 25,000

2008/(Set : D)

(7) 2008/(Set : D)
63,500 63,500

Z retires on the above date on the following conditions :
(i) Fixed Assets be reduced by 10%.
(ii) Investment are revalued at ` 5,000.
(iii) Debtors were all good.
(iv) Outstanding exp. be increased by ` 300.
(v) Interest accrued on investment ` 900.
(vi) Goodwill of the firm be valued at ` 4,500.
Prepare Revaluation Account, Capital Accounts and Revised Balance
Sheet.

vFkok
vFkok
OR

u, lk>snkj ds izos'k ds le; vki [;kfr ¼izhfe;e½ dk ys[kkadu fdl izdkj djsaxs \ ;fn %
8

¼v½ u;k lk>snkj vius fgLls dh [;kfr udn ykrk gSA
¼c½ u;k lk>snkj vius fgLls dh [;kfr udn esa ugha ykrk gSA
Explain the accounting treatment of goodwill (premium) at the time of
admission of a new partner, when :
(a) The partner brings the share of goodwill in cash.
(b) The partner does not bring his share in cash.

Hkkx & c
PART – B

¼dEiuh [kkrs rFkk foÙkh; fooj.kksa dk fo'ys"k.k½
k.k½

2008/(Set : D) P. T. O.

(8) 2008/(Set : D)
(Company Accounts and Analysis of Financial Statements)

12. LokfeRo lerk D;k gS \ 1

What is owner's equity ?

13. fdUgha nks foÙkh; fooj.kksa dk uke fy[ksaA 1

Give any two names of Financial Statements.

14. fuEu lwpukvksa ls LVkWd vkorZ vuqikr dh x.kuk dhft, % 4

`
izkjfEHkd LVkWd 90,000

vfUre LVkWd 1,10,000

Ø; 2,30,000

etnwjh 70,000

foØ; 4,00,000

vkUrfjd <qykbZ 20,000

Calculate stock turnover ratio from the following information :
`

Opening Stock 90,000
Closing Stock 1,10,000
Purchases 2,30,000
Wages 70,000

2008/(Set : D)

(9) 2008/(Set : D)
Sales 4,00,000
Carriage inward 20,000

15. fuos'k fØ;kdykiksa ls jksdM+ izokg dh x.kuk dhft, %
31-3-2014 31-3-2015
` `

Hkou (w.d.v.) 30,000 37,500

vfrfjDr lwpuk,¡ %
(i) ` 5,000 ykxr dk Hkou] ftl ij Ðkl ` 1,500 dkVk x;k] ` 3,000 esa csp nhA

(ii) 31-3-2015 dks lekIr o"kZ ds fy, Hkou ij Ðkl ` 2,500 yxk;k x;k gSA

4

Calculate net cash flows from investing activities from the following
information :

31-3-2014 31-3-2015
` `
Building (w.d.v.) 30,000 37,500

Additional Information :

(i) Building costing ` 5,000 on which ` 1,500 had accumulated as
depreciation sold for ` 3,000.

(ii) Depreciation charged on building for the year ended 31-3-2015, `
2,500.

16. jksdM+ izokg fooj.k dh fdUgha pkj lhekvksa dk o.kZu djsaA 4

2008/(Set : D) P. T. O.

( 10 ) 2008/(Set : D)
Mention any four limitations of cash flow statement.

17. ,d dEiuh us ` 10 okys 5,000 lerk va'k 10% izhfe;e ij fuxZfer fd,A ns; bl izdkj
gSa %
vkosnu ij ` 3;
vkcaVu ij ` 3 ¼izhfe;e lfgr½ rFkk
igyh vkSj vfUre fdLr ` 5A
,d va'k/kkjh ftlds ikl 300 va'k Fks] mlus igyh o vfUre fdLr dk Hkqxrku ugha
fd;kA mlds va'kksa dks tCr dj fy;k x;k vkSj ` 7 izfr va'k iw.kZnÙk iqu% fuxZfer dj fn,
x,A dEiuh dh iqLrdksa esa vko';d tuZy izfof"V;k¡ dhft,A 8
A company makes an issue of 5,000 equity share of ` 10 each at 10%
premium. The amount is payable as follows :
On Application ` 3;
On Allotment ` 3 (including premium) and
On First & Final call ` 5.
A shareholder holding 300 shares did not pay first and final call. His
shares were forfeited and re-issued at ` 7 per share fully paid up.
Pass Necessary Journal Entries in the book of the company.

vFkok
OR

fuEu ij laf{kIr ys[k fy[ksa % 8
¼v½ va'kksa dk vkuqikfrd vkcaVu]
¼c½ tCr fd, x, va'kksa dk iqu% fuxZeuA
Write short notes on the following :
(a) Pro-rata Allotment of shares,
(b) Re-issue of forfeited shares.

18. 1 tuojh] 2016 dks ,d dEiuh ds [kkrksa esa fuEu 'ks"k gS %

2008/(Set : D)

( 11 ) 2008/(Set : D)
`
12% _.ki= 4,00,000
flafdax Q.M 3,00,000
flafdax Q.M fofu;ksx ¼vafdr ewY; ` 3,40,000½ 3,00,000

dEiuh us mijksDr frfFk dks _.ki=ksa dks 'kks/ku djus ds fy, flafdax Q.M fofu;ksx 5%
dVkSrh ij csp fn,A flafdax Q.M [kkrk o flafdax Q.M fofu;ksx rS;kj dhft,A 8
The following balances appeared in the books of a company on 1st Jan.
2016 :

`

12% Debentures 4,00,000

Sinking Fund 3,00,000

Sinking Fund Investment 3,00,000

¼Face value ` 3,40,000½
The company carried out the redemption by sale of Sinking Fund
Investment at 5% discount on the above date. Prepare Sinking Fund
Investment and Sinking Fund Account.

vFkok
OR

_.ki=ksa dk ifjorZu }kjk 'kks/ku ls vkidk D;k vfHkizk; gS \ ,d mnkgj.k ysdj tuZy
izfof"V;ksa }kjk Li"V djsaA 8

What do you mean by redemption of debentures by conversion ?
Explain with the help of Journal Entries.

Hkkx & l

2008/(Set : D) P. T. O.

( 12 ) 2008/(Set : D)
PART – C
¼dEI;wVjhÑr ys[kkadu½
u½
(Computerised Accounting)

12. MkVkcsl bUVjQsl ls vki D;k le>rs gSa \ 1
What do you mean by Database Interface ?

13. MkVk oSfyMs'ku D;k gS \ 1
What is Data Validation ?

14. dEI;wVjhÑr ys[kkadu iz.kkyh ls vki D;k le>rs gSa \ bl iz.kkyh ds eSuv
q y ys[kkadu ij fdUgha
rhu ykHkksa dk o.kZu djsAa 4
What do you mean by Computerized Accounting System ? Give three
advantages of Computerized Accounting System over the Manual
System.

15. MkVkcsl izcU/k iz.kkyh ls vki D;k le>rs gSa \ 4
What do you mean by Database Management ?

16. dEI;wVjhÑr ys[kkadu iz.kkyh esa ykHk&gkfu [kkrk dSls cuk;k tkrk gS \ 4
How Profit and Loss Account is prepared in Computerized Accounting
System ?

17. fjiksVZ cukus ds fofHkUu rjhdksa dk o.kZu djsaA 8
Explain the different methods of preparing 'Report'.

vFkok
OR

iwNrkN cukus ds fofHkUu rjhdksa dk o.kZu djsaA 8

2008/(Set : D)

( 13 ) 2008/(Set : D)
Explain the different methods of creating Query.

18. LizsM'khV D;k gS \ bldh fo'ks"krk,¡ nhft,A 8
What is Spread Sheet ? Give its features.

vFkok
OR

odZ'khV esa ,d dkWye dks feVkus rFkk dkWye Mkyus dh izfØ;k dks le>kb,A 8
Explain the process of inserting and deleting a column in worksheet.

s

2008/(Set : D) P. T. O.