HBSE Class 12 Accountancy Question Paper 2018 Set D

CLASS : 12th (Sr. Secondary) Code No. 3608
Series : SS-M/2018
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 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.
3608/(Set : D) P. T. O.

(2) 3608/(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 question, ensure that you have been supplied the
correct and complete question paper, no claim in this regard, will be
entertained after examination.

lkekU;
lk ekU; 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
(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

3608/(Set : D)

(3) 3608/(Set : D)
¼vykHkdkjh laLFkk,¡ ,oa
,oa lk>snkjh [kkrs½
(Not for Profit Organizations & Partnership Accounts)

1. izos'k 'kqYd dk o.kZu dhft,A 1
Explain Entrance Fees.

2. lk>snkjh lays[k dk dksbZ ,d ykHk fyf[k,A 1

Write any one importance of Partnership Deed.

3. lk>snkjksa ds pkyw [kkrs D;k gSa \ 1

What is Partner's Current Account ?

4. vki vkSlr ykHk ls D;k le>rs gSa \ 1

What do you mean by Average Profit ?

5. ^lh* vkSj ^Mh* 4 : 3 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA ^bZ* dks 1 Hkkx ds fy,
4
QeZ esa izos'k fn;kA u;k ykHk&gkfu vuqikr Kkr dhft,A 1

'C' and 'D' are partners in a firm sharing profits and losses in the ratio of
1
4 : 3. 'E' is admitted for th share in the future profits. Calculate new
4
sharing profits & losses ratio.

6. iqueZwY;kadu [kkrk rFkk olwyh [kkrk esa dksbZ ,d vUrj fyf[k,A 1
Write one distinction between Revaluation Account and Realisation
Account.

3608/(Set : D) P. T. O.

(4) 3608/(Set : D)
7. ,d vLirky dk 31 ekpZ] 2017 dks lekIr o"kZ dk izkfIr o Hkqxrku [kkrk bl izdkj gS % 4

izkfIr ` Hkqxrku `
'ks"k vkxs osru 54,000
yk;k x;k 28,500
pUnk 99,000 lftZdy lkeku 60,000
fofu;ksxksa ij C;kt 6,000 'ks"k vkxs ys tk;k x;k 19,500
1,33,500 1,33,500

vfrfjDr lwpuk,¡ %
(i) 31 ekpZ] 2016 dks izkIr vfxze pUnk ` 3,000 gSA
(ii) lftZdy lkeku 31 ekpZ] 2016 dks ` 45,000 dk gS rFkk 31 ekpZ] 2017 dks `
97,500 dk gSA
31 ekpZ] 2017 dks lekIr o"kZ ds fy, vk;&O;; [kkrk rS;kj dhft,A
The following is the Receipts and Payments Account of a Hospital for
the year ending 31st March, 2017 :

Receipts ` Payments `

To Balance B/d 28,500 By Salaries 54,000

To Subscriptions 99,000 By surgical
equipments 60,000

To Interest on By Balance C/d 19,500
Investment 6,000

1,33,500 1,33,500

Additional informations :

(i) Subscription received in advance on 31st March, 2016 ` 3,000.

(ii) Surgical Equipments stock on 31st March, 2016 has ` 45,000 and
on 31st March, 2017 ` 97,500.

3608/(Set : D)

(5) 3608/(Set : D)
Prepare Income and Expenditure Account for the year ending 31st
March, 2017.

8. lqjs'k o jes'k 3 : 2 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA lk>snkjh lays[k esa fuEu
izko/kku gSa % 4

lqjs'k dks ` 60,000 osru okf"kZd fn;k tk;sxk rFkk jes'k dk osru ` 2,000 izfrekg gksxkA
mijksDr izko/kkuksa dks ykxw fd;s fcuk ykHk dk foHkktu dj fy;k x;kA vko';d
lek;ksftr izfof"V dhft,A
Suresh and Ramesh were partners in a firm sharing profits in the ratio
of 3 : 2. The partnership deed provided for the following :

` 60,000 per annum salary to Suresh and Salary ` 2,000 per month to
Ramesh.

The profits divided without providing for the above. Pass
Adjustment Entry.

9. ^ds* vkSj ^vkj* 3 : 2 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, ,d QeZ esa lk>snkj gSaA mUgksaus
ykHk esa 1 Hkkx ds fy, ^ih* dks QeZ esa izo's k fd;k tks ^ds* vkSj ^vkj* ls cjkcj izkIr
4
djsxkA ^ih* ` 30,000 iw¡th ds :i esa vkSj ` 10,000 [;kfr ds fy, QeZ eas udn yk;kA
vko';d tuZy izfof"V;k¡ nhft,A 4

'K' and 'R' are partners in a firm sharing profits and Losses in the ratio
1
of 3 : 2. They admit P into partnership for th share in profits which
4
he acquires equally from 'K' and 'R'. 'P' brings in cash ` 30,000 as
capital and ` 10,000 as goodwill. Pass Journal Entries.

10. lqjs'k o jes'k 2 : 3 eas ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA 31 ekpZ] 2017 dks mUgksaus QeZ dk
lekiu djus dk fu.kZ; fy;k tc mudk fLFkfr fooj.k bl izdkj Fkk %

3608/(Set : D) P. T. O.

(6) 3608/(Set : D)
nkf;Ro ` lEifÙk;k¡ `

lqjs'k dh iw¡th 27,600 LorU= lEifÙk;k¡ 24,000

jes'k dh iw¡th 15,900 fofu;ksx 6,000

ysunkj 3,000 nsunkj 3,000

LVkWd 4,500

cSad esa jksdM+ 9,000

46,500 46,500

lEifÙk;ksa ls olwyh bl izdkj gS %
fofu;ksx ` 5,700; LorU= lEifÙk;k¡ ` 42,000; nsunkj ` 2,700 vkSj LVkWd ` 4,200. QeZ
ds ysunkj 5% de ij ysus ij lger gks x, gSaA olwyh O;; ` 600 gSaA
olwyh [kkrk rS;kj dhft,A 4
Suresh and Ramesh are partners in a firm sharing profits and losses in
the ratio of 2 : 3. They decided to dissolve their firm on 31st March,
2017, when their Balance Sheet was as under :

Liabilities ` Assets `

Suresh's Capital 27,600 Freehold
Assets 24,000

Ramesh's Capital 15,900 Investment 6,000

Creditors 3,000 Debtors 3,000

Stock 4,500

Cash at Bank 9,000

46,500 46,500
Realised from assets as follows :

3608/(Set : D)

(7) 3608/(Set : D)
Investment ` 5,700; Freehold assets ` 42,000; Debtors ` 2,700 and
Stock ` 4,200. Creditors of the firm agreed to accept 5% less.
Realisation Expenses is ` 600. You are required to prepare a Realisation
Account.

11. jke vkSj eksgu dk 31 fnlEcj] 2016 dks fLFkfr fooj.k uhps fn;k x;k gS %
mÙkjnkf;Ro ` lEifÙk;k¡ `
jke dh iw¡th 90,000 [;kfr 9,000

eksgu dh iw¡th 45,000 LorU= lEifÙk;k¡ 30,000

ykHk&gkfu [kkrk 45,000 QuhZpj 9,000

ysunkj 24,000 LVkWd 18,000

nsunkj 1,20,000

jksdM+ 18,000

2,04,000 2,04,000

jke vkSj eksgu dk ykHk&gkfu vuqikr 2 : 1 gSA os fuEu 'krks± ij jfo dks QeZ esa izo's k nsus
ij lger gq, %
(i) jfo ` 31,500 udn yk;sxk ftlesa ` 13,500 mldh [;kfr ds fgLls ds gksaxsA
(ii) jfo QeZ ds Hkfo"; ds ykHkksa esa 1 Hkkx izkIr djus dk vf/kdkjh gksxk tks jke vkSj
4
eksgu ls cjkcj izkIr djsxkA
(iii) QuhZpj ij 5% Ükl yxuk gSA
(iv) LVkWd dk iquewZY;kadu ` 15,750 ij fd;k x;kA
iquewZY;kadu [kkrk] lk>snkjksa ds iw¡th [kkrs rFkk ubZ QeZ dk fLFkfr fooj.k rS;kj dhft,A
8

3608/(Set : D) P. T. O.

(8) 3608/(Set : D)
The Balance Sheet of Ram and Mohan as on 31st Dec. 2016 is given
below :

Liabilities ` Assets `

Ram's Capital 90,000 Goodwill 9,000

Mohan's Capital 45,000 Freehold
property 30,000

P & L A/c 45,000 Furniture 9,000

Creditors 24,000 Stock 18,000

Debtors 1,20,000

Cash 18,000

2,04,000 2,04,000

Ram and Mohan sharing profits and losses in the ratio of 2 : 1. They
agree to admit Ravi into the firm subject to the following terms and
conditions :

(i) Ravi will bring in ` 31,500 of which ` 13,500 will be treated as his
share of goodwill.
1
(ii) Ravi is entitled to th share of profits of the firm which he
4
acquires equally from Ram and Mohan.

(iii) Furniture is to be depreciated by 5%.
(iv) Stock is to be revalued at ` 15,750.
You are required to prepare Revaluation Account; Partner's Capital
Account and Balance Sheet of new firm.

vFkok
OR
3608/(Set : D)

(9) 3608/(Set : D)
,d e`r lk>snkj ds dkuwuh mÙkjkf/kdkfj;ksa dks ns; jkf'k dh x.kuk vki dSls djsaxs \
8
How would you calculate the amount payable to the legal executors of a
deceased partner ?

Hkkx – c
PART – B

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

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

13. foÙkh; fooj.kksa ds fo'ys"k.k ds dksbZ nks egÙo fyf[k,A 1

Write any two importance of Financial Statements Analysis.

14. fuEu lwpukvksa ls LVkWd vkorZ Kkr dhft, % 4

dqy fcØh = ` 7,00,000
Ø; okilh = ` 40,000
izkjfEHkd LVkWd = ` 60,000
vfUre LVkWd = ` 80,000
fcØh ij ldy ykHk nj = 20%
Calculate the inventory turnover ratio from the following informations :

Total Sales = ` 7,00,000

3608/(Set : D) P. T. O.

( 10 ) 3608/(Set : D)
Return outward = ` 40,000

Stock in the beginning = ` 60,000

Stock at the end = ` 80,000

Rate of Gross profit on sales = 20%

15. va'kksa ds tCr djus dh izfof"V nhft, tc va'k leewY; ij fuxZfer fd;s x;s gSaA 4
Write journal entry of forfeiture of shares, when shares were issued at
par.

16. dEiuh dh dksbZ pkj fo'ks"krk,¡ fyf[k,A 4

Write any four features of Company.

17. d`".kk fyfeVsM dk fLFkfr fooj.k fuEu gS %
mÙkjnkf;Ro 2015 2016 lEifÙk;k¡ 2015 2016
` ` ` `

lerk iw¡th 37,500 37,500 jksdM+ 3,750 2,700

lkekU; lap; 37,500 37,500 nsunkj 26,250 28,800

ykHk&gkfu [kkrk 36,000 36,750 LVkWd 18,750 16,500

pkyw nkf;Ro 27,000 30,750 Hkwfe 15,000 22,500

lgk;d dEiuh ls _.k – 15,000 Hkou 37,500 41,250

cSad ls _.k 23,250 18,750 e'khujh 60,000 64,500

1,61,250 1,76,250 1,61,250 1,76,250

o"kZ esa ` 19,500 ykHkka'k fn;k x;kA e'khujh ds Ükl ds fy, vk;kstu o"kZ 2015 esa `
20,250 gS rFkk 2016 esa ` 27,000 dk gSA vkidks jksdM+ izokg fooj.k rS;kj djuk gSA 8

The Balance Sheet of Krishna Ltd. is as follows :
Liabilities 2015 2016 Assets 2015 2016
` ` ` `

3608/(Set : D)

( 11 ) 3608/(Set : D)
Equity Capital 37,500 37,500 Cash 3,750 2,700

General Reserve 37,500 37,500 Debtors 26,250 28,800

Profit & Loss A/c 36,000 36,750 Stock 18,750 16,500

Current Liabilities 27,000 30,750 Land 15,000 22,500

Loan from Associate – Building 37,500 41,250
Company 15,000

Loan from Bank 23,250 18,750 Machinery 60,000 64,500

1,61,250 1,76,250 1,61,250 1,76,250

During the year ` 19,500 was paid as dividend. The provision for
Depreciation against Machinery as on 2015 was ` 20,250 and on 2016 `
27,000. You are required to prepare Cash Flow Statement.
vFkok
OR
jksdM+ izokg fooj.k ls vki D;k le>rs gSa \ bldh lhekvksa dk o.kZu dhft,A
2, 6
What do you mean by Cash Flow Statement ? Explain its limitations.

18. fuEu ifjfLFkfr;ksa eas 1,900, 7% _.ki= ` 100 leewY; okys dh 'kks/ku dh izfof"V;k¡
dEiuh dh iqLrdksa esa dhft, % 4,4
(i) _.ki=ksa dk 'kks/ku leewY; ij] ` 100 okys u, 10% _.ki=ksa esa ifjorZu djds
fd;k x;kA u, _.ki= 5% dVkSrh ij fuxZfer fd, x,A
(ii) _.ki=ksa dk 'kks/ku 5% izhfe;e ij] ` 100 okys 8% iwokZf/kdkj va'kksa esa ifjorZu djds
fd;k x;kA iwokZf/kdkj va'k leewY; ij fuxZfer fd;s x;sA
Pass necessary journal entries in the books of a company in the
following cases for redemption of 1,900, 7%. Debentures of ` 100 each
issued at par :
(i) Debentures redeemed at par by conversion into 10% New
Debenture of ` 100 each issued at discount of 5%.
(ii) Debentures redeemed at a premium of 5% by conversion into 8%
preference shares of ` 100 each at par.
vFkok
3608/(Set : D) P. T. O.

( 12 ) 3608/(Set : D)
OR
_.ki= 'kks/ku dh ^[kqys cktkj dh fØ;kvksa* dh fof/k dk o.kZu dhft,A
8
Described the 'Open Market Operation' method of Debentures
redemption.

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

12. dEI;wVjhd`r ys[kkadu ls vki D;k le>rs gSa \ 1
What do you mean by Computerized Accounting ?

13. dEI;wVjhd`r ys[kkadu iz.kkyh dh ,d fo'ks"krk fyf[k,A 1
Write one feature of Computerized Accounting System.

14. fjQ~jsaf'k;y baVhfxzVh ls vki D;k le>rs gSa \ 4
What is referential integrity ?

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. ,e ,l&,Dlsl ds dksbZ pkj vax ¼dEiksusUV½ fyf[k,A 4
Give any four components of MS-Access.

17. ,e ,l&,Dlsl csfld esa rkfydk cukus dh izfØ;k dk o.kZu dhft,A 8

Explain the procedure for creating tables in MS-access
basics.

vFkok
OR

3608/(Set : D)

( 13 ) 3608/(Set : D)
fjiksVZ cukus ds fofHkUu rjhdksa dk o.kZu dhft,A 8

Explain the different methods of preparing report.

18. LizsM'khV D;k gS \ bldh fo'ks"krk,¡ crkb;sA 8

What is Spreadsheet ? Give its features.

vFkok
OR

dEI;wVs'ku dk;Z vkSj ykWftdy dk;ks± esa vUrj crkb,A 8

Differentiate between Computation Functions and Logical Functions.

s

3608/(Set : D) P. T. O.