HBSE Class 12 Accountancy Question Paper 2017 Set A

CLASS : 12th (Sr. Secondary) Code No. 2008
Series : SS-M/2017
Roll No. SET : A
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 : A) P. T. O.

(2) 2008/(Set : A)
• 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
¼vykHkdkjh laLFkk;sa ,oa lk>snkjh [kkrs½
(Not for Profit and Partnership Accounts)

2008/(Set : A)

(3) 2008/(Set : A)
1. vk;&O;; [kkrs ls vki D;k le>rs gSa \ 1
What do you mean by Income and Expenditure Account ?

2. Hkkjrh; lk>snkjh vf/kfu;e] 1932 ds vuqlkj lk>snkjh dh ifjHkk"kk crkb,A 1
Define partnership according to Indian Partnership Act, 1932.

3. ^,* vkSj ^ch* ,d QeZ esa ykHkksa dks 5 : 3 ds vuqikr esa foHkkftr djrs gq, lk>snkj gSaA
mUgksaus ^lh* vkSj ^Mh* dks u, lk>snkjksa ds :i esa QeZ esa izos'k fn;kA , us vius fgLls dk
1
2
Hkkx ^lh* dks fn;k rFkk ^ch* us 14 Hkkx vius fgLls esa ls ^Mh* dks fn;kA muds u,
ykHk&gkfu vuqikr dh x.kuk djsaA 1

A and B are partner in a firm sharing profits and losses in the ratio of 5
: 3. They admit C and D as a new partners. A sacrifice 1 of his share in
2

favour of C and B sacrifice 1 of his share in favour of D. Calculate
4
their new profit sharing ratio.

4. jke] jghe] Ñ".k vkSj vtqZu 3 : 2 : 1 : 4 ds vuqikr esa ykHkksa dks foHkkftr djrs gq, ,d
QeZ esa lk>snkj gSaA jke QeZ ls lsokfuo`Ùk gksrk gSA le>kSrs ds vuqlkj jke dk fgLlk jghe o
Ñ".k 3 : 2 ds vuqikr esa ysaxsA jghe] Ñ".k vkSj vtqZu ds u;s ykHk&gkfu vuqikr dh x.kuk
djsaA 1
Ram, Rahim, Krishan and Arjun are partners in a firm sharing profits
and losses in the ratio of 3 : 2 : 1 : 4. Ram decide to retire from the
firm and his share, received by Rahim and Krishan in the ratio of 3 : 2
according agreement. Calculate the New Profit sharing ratio of Rahim,
Krishan and Arjun.

5. [;kfr dk vFkZ fy[ksaA 1

Write the meaning of Goodwill.

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

(4) 2008/(Set : A)
6. lk>snkjh ds lekiu ls vki D;k le>rs gSa \ 1
What is meant by dissolution of partnership ?

7. 31 ekpZ] 2016 dks lekIr o"kZ ds fy, vkVZl Dyc us pUnk bl izdkj izkIr fd;k %
`
2014-15 5,000
2015-16 1,08,000
2016-17 3,000
1,16,000
vfrfjDr lwpuk,¡ %
dqy lnL; la[;k 240
okf"kZd pUnk Qhl ` 500
1 vizSy] 2015 dks vnÙk pUnk ` 9,000
31 ekpZ] 2016 dks vk; o O;; [kkrs esa pUns dh jkf'k dks n'kkZ,¡A 4
Subscriptions received during the year ended 31st March, 2016 by Arts
Club were as under :
`
2014-15 5,000
2015-16 1,08,000
2016-17 3,000
1,16,000
Additional Information :
Total number of members 240
Annual subscription fee ` 500
Subscription outstanding on April 1, 2015 ` 9,000
Show the amount of subscription in Income and Expenditure Account
for the year ended 31st March, 2016.

2008/(Set : A)

(5) 2008/(Set : A)
8. ^,*] ^ch* vkSj ^lh* dk ykHk&gkfu vuqikr Øe'k% 4 : 2 : 1 Fkk] ysfdu vkilh le>kSrs ds
vuqlkj ^lh* dk fgLlk fdlh Hkh o"kZ ` 18,000 ls de ugha gksxkA 2015 o"kZ dk QeZ dk
ykHk ` 1,05,000 FkkA lk>snkjksa esa ykHk&gkfu dk foHkktu dhft,A 4
A, B and C were in partnership sharing profits in the ratio of 4 : 2 : 1. It
being provided that in no year C's share be less than ` 18,000. The
profit for the year 2015 amounted to ` 1,05,000. You are required to
show the appropriation of profit between the partners.

9. ^ih* vkSj ^D;w* ykHkksa dks 3 : 2 esa foHkkftr djrs gq, QeZ esa lk>snkj gSaA mudh iw¡th `
80,000 vkSj ` 50,000 Øe'k% gSA mUgksaus ^tsM* dks u;k lk>snkj cuk;kA ^tsM* ykHkksa esa
vius 15 Hkkx ds fy, ` 60,000 iw¡th ds :i esa ykrk gSA mi;qZDr lwpukvksa ds vk/kkj ij
[;kfr dh x.kuk djsa rFkk u;k ykHk&gkfu vuqikr Kkr djsaA
4
P and Q are partners in a firm sharing profits and losses in the ratio of 3 :
2. Their capital are ` 80,000 and ` 50,000 respectively. They admit
Z as a new partner. Z brings in ` 60,000 as his capital for 1 th share in
5
the profits. Find out the amount of goodwill on the basis of the above
information and also calculate their new profit sharing ratio.

10. ^,y* vkSj ^,e* 4 : 3 ds vuqikr esa ykHk ck¡Vrs gq, ,d QeZ esa lk>snkj FksA 31 ekpZ]
2016 dks QeZ dk lekiu gks x;kA fuEu O;ogkjksa dh vko';d izfof"V;k¡ dhft, % 4
(i) ` 20,000 ds nsunkj] ^,y* us ` 18,000 esa fy,A
(ii) ` 15,000 ds ysunkjksa dks 5% dVkSrh ij Hkqxrku fd;kA
(iii) lekiu ds ` 1,000 ^,e* us fn;sA
(iv) olwyh [kkrs esa gkfu ` 7,000 gSA

L and M were partners in a firm sharing profits in the ratio of 4 : 3. The
firm was dissolved on 31st March, 2016. Pass necessary Journal
Entries for the following transactions :
(i) Debtors ` 20,000 were taken over by L for ` 18,000.

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

(6) 2008/(Set : A)
(ii) Creditors ` 15,000 were paid at a discount of 5%.
(iii) Expenses of dissolution ` 1,000 were paid by M.
(iv) Loss on realization was ` 7,000.

11. ^ds* vkSj ^,y* dk 31 ekpZ] 2016 dks fpV~Bk bl izdkj gS %
mÙkjnkf;Ro jkf'k ` lEifÙk;k¡ jkf'k `
ns; foi= 5,000 jksdM+ 5,000
fofo/k ysunkj 29,000 cSad 20,000
vnÙk&O;; 1,000 fofo/k nsunkj 30,000
LVkWd 20,000
iw¡th % IykaV vkSj e'khujh 50,000
^ds* 90,000 Hkou 75,000
^,y* 75,000 1,65,000
2,00,000 2,00,000

mijksDr frfFk dks ^,e* dks fuEu 'krksZa ij QeZ esa izo's k gksrk gS %

(i) ^,e* QeZ esa 14 Hkkx ds fy, ` 50,000 iw¡th o ` 30,000 [;kfr ds :i

esa ykrk gSA
(ii) e'khujh dk ewY; ` 60,000 gqvk vkSj Hkou ds ewY; esa 10% dh o`f) gqbZA
(iii) LVkWd dk ewY; ` 2,000 ls de fd;k x;k rFkk nsunkjksa ij 5% dh nj ls lafnX/k _.k
ds fy, izko/kku cuk;k tk;sxkA
vkidks iquewZY;kadu [kkrk] lk>snkjksa ds iw¡th [kkrs vkSj iquxZfBr QeZ dk fpV~Bk rS;kj djuk
gSA 8
The following is the Balance Sheet of K and L as on 31st March, 2016 :

2008/(Set : A)

(7) 2008/(Set : A)
Liabilities Amount ` Assets Amount `

Bills payable 5,000 Cash in hand 5,000
Sundry Cash at Bank 20,000
creditors 29,000
Outstanding Sundry
exp. 1,000 debtors 30,000
Stock 20,000
Capital : Plant and
Machinery 50,000
K 90,000
Building 75,000
L 75,000 1,65,000
2,00,000 2,00,000

On this date M's is admitted as a new partner on the following
conditions :
(i) 'M' brings in ` 50,000 as capital and ` 30,000 as goodwill for
1
his th share in profits.
4
(ii) Machinery revalued at ` 60,000 and value of building is increased
by 10%.
(iii) Value of stock decreased by ` 2,000 and provision for doubtful
debts is to be created on debtors @ 5%.
You are required to prepare Revaluation Account, Partners' Capital
Account and a Balance Sheet of the new firm.
vFkok
OR

¼v½ mu pkj enksa ds uke fyf[k, tks e`rd lk>snkj ds mÙkjkf/kdkfj;ksa dks ns; jkf'k dh
x.kuk djus ds fy, mlds [kkrs esa ØsfMV dh tkrh gSaA 4
¼c½ fdlh lk>snkj ds vodk'k xzg.k djus ds le; [;kfr ds lek;kstu dh fof/k dk o.kZu
dhft,A 4

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

(8) 2008/(Set : A)
(a) Name four items which are credited to the account of a deceased
partner while calculating the amount due to his legal
representatives.
(b) Discuss the method of treatment of goodwill at the time of
retirement of a partner.

Hkkx & c
PART – B

¼dEiuh [kkrs rFkk foÙkh; fooj.kksa dk fo'ys"k.k½
k.k½
(Company Accounts and Analysis of Financial Statements)

12. Lokfe;ksa dh lerk D;k gS \ 1
What is owners' equity ?

13. izo`fÙk fo'ys"k.k D;k gS \ 1
What is trend analysis ?

14. vkidks fuEufyf[kr lwpuk nh x;h gS % 4
pkyw vuqikr = 2.5
dk;Z'khy iw¡th = ` 90,000
Kkr dhft, %
¼v½ pkyw lEifÙk;k¡
¼c½ pkyw nkf;Ro
Following information is given to you :
Current ratio = 2.5
Working capital = ` 90,000
Find out :

2008/(Set : A)

(9) 2008/(Set : A)
(a) Current assets
(b) Current liabilities

15. fuEufyf[kr lwpuk ls fuos'ku fØ;kvksa ls 'kq) jksdM+ izokg dh x.kuk dhft, %
31-3-2015 ` 31-3-2016 `
Hkou (w.d.v.) 6,00,000 7,50,000

vfrfjDr lwpuk,¡
uk,¡ %
(i) ` 1,00,000 dk Hkou] ftl ij ,df=r Ðkl ` 30,000 gS] ` 60,000 esa csp fn;k
x;kA
(ii) 31-3-2016 dks lekIr o"kZ esa Ðkl yxk;k x;k ` 50,000A
4
Calculate net cash flows from investing activities from the following
information :

31-3-2015 ` 31-3-2016 `
Building (w.d.v.) 6,00,000 7,50,000
Additional Information :
(i) Building costing ` 1,00,000 on which ` 30,000 had
accumulated as depreciation was sold for ` 60,000.
(ii) Depreciation charged on building for the year ended 31-3-2016 `
50,000.

16. jksdM+ izokg fooj.k rS;kj djus dh mi;ksfxrk,¡ D;k gSa \ 4
What are the uses of preparing a cash flow statement ?

17. jkt fyfeVsM us ` 10 izR;sd ds 20,000 va'kksa dk ` 1 izfr va'k vf/kykHk ij fuxZfer fd,A
jkf'k bl izdkj ns; gS %
`

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

( 10 ) 2008/(Set : A)
vkosnu ij 3
vkcaVu ij 5 ¼vf/kykHk lfgr½
izFke vkSj vfUre ;kpuk ij 3
lHkh va'kksa ij vfHknku izkIr gqvk vkSj dEiuh us lHkh ns; jkf'k] 200 va'kksa ij
vkcaVu vkSj ek¡x jkf'k ds vfrfjDr izkIr dh A bu va'kksa dks tCr dj fy;k x;k vkSj ` 12
izR;sd ds iw.kZ izi= va'kksa esa iqufuZxZe fd;k x;kA dEiuh dh iqLrdksa esa jkstukepk izfof"V;k¡
djsaA 8
Raj Ltd. offers 20,000 share of ` 10 each at a premium of ` 1 per share
to the public. The amount is payable as follows :
`
On Application 3
On Allotment 5 (including premium)
On First and Final call 3
All shares are subscribed. Company received all money except
allotment and 1st & final call money on 200 shares. These shares were
forfeited and re-issued as fully paid at ` 12 each.
Pass necessary Journal Entries in the books of the company.

vFkok
OR

laf{kIr fVIi.kh fyf[k, %
¼v½ va'kksa dk dVkSrh ij fuxZeu 4
¼c½ va'kksa dk gj.k 4
Write short notes :
(a) Issue of shares at discount
(b) Forfeiture of shares

2008/(Set : A)

( 11 ) 2008/(Set : A)
18. ,d dEiuh dh [kkrk iqLrdksa esa 31 ekpZ] 2016 dks fuEufyf[kr 'ks"k miyC/k gq, %
`
10% _.ki= 8,00,000
_.ki= 'kks/ku dks"k [kkrk 8,00,000
_.ki= 'kks/ku dks"k fofu;ksx 8,00,000
¼` 10,00,000 izfrHkwfr;ksa esa vafdr ewY;½
mi;qZDr frfFk ij fofu;ksx vafdr ewY; ds 90% ij csp fn;s x,A _.ki=ksa dks ;Fkkuqlkj
'kks/ku dj fn;k x;kA
_.ki= 'kks/ku dks"k [kkrk rFkk _.ki= 'kks/ku dks"k fofu;ksx [kkrk rS;kj djsaA
8

The following are the balances in the books of a company as on 31st
March, 2016 :
`
10% Debentures 8,00,000
Debenture Redemption Fund 8,00,000
Debenture Redemption Fund Investment
8,00,000
(Face value of Securities ` 10,00,000)
On the above date investment were sold 90% of the face value and
debenture were redeemed accordingly.
Prepare Debenture Redemption Fund Account and Debenture
Redemption Fund Investment Account in the book of the Company.

vFkok
OR

_.ki=ksa ds fofHkUu izdkjksa dk o.kZu djsaA 8
Explain the various type of Debentures.

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

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

12. ysunsu izlaLdj.k iz.kkyh ls vki D;k le>rs gSa \ 1
What do you mean by Transaction Processing System ?

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

14. dEI;wVjhÑr ys[kkadu vkSj eSuqvy ys[kkadu esa vUrj crkb,A 4
Difference between manual and computerized accounting system.

15. MkVkcsl at the back end fdrus izdkj ds gksrs gSa \ 4
What are the types of database at the back end ?

16. dEI;wVjhÑr ys[kkadu esa ykHk&gkfu [kkrk dSls rS;kj fd;k tkrk gS \ 4
How prepare the profit and loss account in computerized accounting ?

17. (i) wizard (ii) by design view ls QkeZ cukus dh izfØ;k dk o.kZu djsaA 8
Describe the procedure for creating form (i) wizard (ii) by design
view.

vFkok
OR

ys[kkadu fjiksVZ D;k gS \ ,d fjiksVZ cukus dh izfØ;k dk o.kZu djsaA 8
What is an Accounting Report ? Explain the procedure of creating
reports.

18. LizsM'khV ds vuqiz;ksxksa dks ys[kkadu esa le>kb,A 8
Describe the applications of spreadsheet in accounting.

2008/(Set : A)

( 13 ) 2008/(Set : A)
vFkok
vFkok
OR

dEI;wVs'kuy vkSj ykWftdy dk;ksZa esa vUrj Li"V dhft,A 8
Differentiate between computational and logical functions.
s

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