HBSE Class 12 Accountancy Question Paper 2018 Set C

CLASS : 12th (Sr. Secondary) Code No. 3608
Series : SS-M/2018
Roll No. SET : C

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 : C) P. T. O.

(2) 3608/(Set : C)
• 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 : C)

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

1. lkekU; nku dk o.kZu dhft,A 1
Explain General Donation.

2. lk>snkjh lays[k ds vHkko esa lk>snkjksa ds vkilh lEcU/k dSls lapkfyr gksrs gSa \ 1
How are mutual relation of the partners governed in the absence of
partnership deed ?

3. ,slh nks n'kk,¡ crkb, ftuesa R;kx vuqikr ykxw fd;k tk ldrk gSA 1

Give two circumstances in which sacrificing ratio may be applied.

4. [;kfr dh nks fo'ks"krk,¡ nhft,A 1

Give two characteristics of 'Goodwill'.

5. ^ih* vkSj ^D;w* 5 : 3 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA ^vkj* dks QeZ esa izos'k fn;kA
u;k ykHk&gkfu vuqikr 4 : 3 : 2 gS] rks R;kx vuqikr Kkr dhft,A 1

'P' and 'Q' are partners sharing profits in the ratio of 5 : 3. 'R' is admitted and
the new profit & loss ratio is 4 : 3 : 2. Calculate Sacrificing Ratio.

6. lk>snkjh QeZ ds lekiu ls D;k vfHkizk; gS \ 1

What is mean by dissolution of partnership firm ?

7. 31 fnlEcj] 2016 dks lekIr o"kZ dks ,d gkWfLiVy dk izkfIr o Hkqxrku [kkrk bl izdkj gS % 4

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

(4) 3608/(Set : C)
izkfIr ` Hkqxrku `
'ks"k vkxs yk;k x;k 14,250 osru 27,000
pUnk 49,500 lftZdy vkStkj 30,000
fofu;ksxksa ij C;kt 3,000 'ks"k vkxs ys tk;k x;k 9,750
66,750 66,750

vfrfjDr lwpuk,¡ %
(i) o"kZ ds 'kq: eas vfxze pUnk ` 1,500 gSA
(ii) lftZdy vkStkj 31-12-2015 dks ` 22,500 vkSj 31-12-2016 dks ` 48,750
gSA
vk;&O;; [kkrk rS;kj dhft,A
The following is the Receipts and Payments Account of an hospital for
the year ending 31st Dec., 2016 :

Receipts ` Payments `

To Balance B/d 14,250 By Salaries 27,000

To Subscriptions 49,500 By Surgical
Instruments 30,000

To Interest on By Balance C/d 9,750
Investment 3,000

66,750 66,750

Additional informations :

(i) Subscriptions received in advance at the beginning of the year `
1,500.

(ii) Surgical instruments stock on 31-12-2015 has ` 22,500 and on
31-12-2016 ` 48,750.

3608/(Set : C)

(5) 3608/(Set : C)
You are required to prepare Income and Expenditure Account for
the year 2016.

8. ^,Dl*] ^okbZ* vkSj ^tsM* 5 : 3 : 2 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA mudh
LFkk;h iw¡th Øe'k% ` 2,00,000, ` 1,50,000 vkSj ` 1,25,000 gSA o"kZ 2016 ds fy,
iw¡th ij C;kt 10% ds ctk; 8% yxk;k x;kA vko';d lek;ksftr izfof"V nhft,A 4
'X', 'Y' and 'Z' are partners in a firm sharing profits and losses in the
ratio of 5 : 3 : 2. Their fixed capital are ` 2,00,000; ` 1,50,000 and
` 1,25,000 respectively. For the year 2016 interest on capital was
credited to them @ 8% instead of 10%. Give adjusting journal entry.

9. ^ih* vkSj ^D;w* 2 : 1 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA mUgksaus ^vkj* dks 4
9
Hkkx ds fy, QeZ esa lk>snkj cuk;kA ^vkj* ` 25,000 iw¡th ds fy, rFkk ` 18,000 [;kfr ds
fy, QeZ esa udn yk;kA ^vkj* us viuk fgLlk ^ih* vkSj ^D;w* ls cjkcj izkIr fd;k gSA
vko';d tuZy izfof"V;k¡ dhft,A 4

'P' and 'Q' are partners sharing profits and losses in the ratio of 2 : 1.
4
They admit 'R' into partnership for th share of profits which he
9
acquires equally from 'P' and 'Q'. 'R' brings in cash ` 25,000 as capital
and ` 18,000 as goodwill. Pass Journal Entries.

10. ^,e* vkSj ^,u* 3 : 2 eas ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA 31 ekpZ] 2017 dks os QeZ dk
lekiu djus ij lger gksrs gSa] ftl fnu mudk fLFkfr fooj.k bl izdkj gS % 4

mÙkjnkf;Ro ` lEifÙk;k¡ `

^,e* dh iw¡th 13,800 LFkk;h lEifÙk;k¡ 12,000

^,u* dh iw¡th 7,950 fofu;ksx 3,000

ysunkj 1,500 nsunkj 1,500

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

(6) 3608/(Set : C)
LVkWd 2,250

cSad esa jksdM+ 4,500

23,250 23,250

lEifÙk;ksa ls bl izdkj olwyh gqbZ %
fofu;ksx ` 2,850; LFkk;h lEifÙk;k¡ ` 21,000; nsunkj ` 1,350 rFkk LVkWd ` 2,100.
ysunkj 5% dVkSrh ij ysus dks lger gks x,A olwyh O;; ` 300 gSaA olwyh [kkrk rS;kj
dhft,A
'M' and 'N' are partners in a firm sharing profits and losses in the ratio
of 3 : 2. They decided to dissolve their firm on 31st March, 2017, when
their Balance Sheet was as under :
Liabilities ` Assets `
M's Capital 13,800 Fixed Assets 12,000
N's Capital 7,950 Investment 3,000
Creditors 1,500 Debtors 1,500
Stock 2,250
Cash at Bank 4,500
23,250 23,250
Realised from Assets : Investment ` 2,850; Fixed Assets ` 21,000;
Debtors ` 1,350 and Stock ` 2,100.
Creditors of the firm agreed to accept 5% less. Realisation
Expenses is ` 300. You are required to prepare a Realisation Account.
11. 31 ekpZ] 2017 dks ^,Dl* vkSj ^okbZ* dk fLFkfr fooj.k bl izdkj gS %
mÙkjnkf;Ro ` lEifÙk;k¡ `
^,Dl* dh iw¡th 22,500 lEifÙk 15,000
^okbZ* dh iw¡th 45,000 QuhZpj 4,500
ykHk&gkfu [kkrk 18,000 LVkWd 9,000

3608/(Set : C)

(7) 3608/(Set : C)
ysunkj 12,000 nsunkj 60,000
jksdM+ 9,000
97,500 97,500

^,Dl* o ^okbZ* dk ykHk&gkfu vuqikr 2 : 1 gSA os ^tsM* dks fuEu 'krks± ij izos'k nsus ds fy,
lger gq, %
(i) ^tsM* ` 15,750 yk;sxk ftlesa ` 6,750 mlds fgLls dh [;kfr ds gksaxsA
(ii) ^tsM* QeZ ds ykHkksa esa ls 1 Hkkx ysus dk vf/kdkj gksxkA
4
(iii) QuhZpj ij 5% Ükl yxk;k tk;sxkA
(iv) LVkWd dk iquewZY;kadu ` 7,875 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

The Balance Sheet of 'X' and 'Y' as on 31st March, 2017 is given below :

Liabilities ` Assets `

X's Capital 22,500 Property 15,000

Y's Capital 45,000 Furniture 4,500

P & L A/c 18,000 Stock 9,000

Creditors 12,000 Debtors 60,000

Cash 9,000

97,500 97,500

'X' and 'Y' sharing profits and losses in the ratio of 2 : 1. They agree to
admit 'Z' into the firm subject to the following terms and conditions :

(i) 'Z' will bring in ` 15,750 of which ` 6,750 will be treated as his
share of goodwill.

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

(8) 3608/(Set : C)
1
(ii) 'Z' is entitled to th share of profits of the firm.
4
(iii) Furniture is to be depreciated by 5%.

(iv) Stock is to be revalued at ` 7,875.

You are required to prepare Revaluation Account; Partners Capital
Account and Balance Sheet of New firm.

vFkok
OR

,d e`r lk>snkj ds dkuwuh izfrfuf/k dks ns; jkf'k dh x.kuk vki dSls djsaxs \
8
How would you calculate the amount payable to the representative 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.k fo'ys"k.k ds dksbZ nks egÙo fyf[k,A 1

Write any two significance of Financial Statement Analysis.

13. foÙkh; fooj.k fo'ys"k.k ls vki D;k le>rs gSa \ 1

What do you mean by Financial Statement Analysis ?

14. ^,l ,e* fyfeVsM o"kZ 2016-17 ds fy, fuEu lwpuk,¡ iznf'kZr djrk gS %
dqy fcØh = ` 3,50,000
foØ; okilh = ` 20,000
3608/(Set : C)

(9) 3608/(Set : C)
izkjfEHkd LVkWd = ` 40,000
vfUre LVkWd = ` 26,000
ldy ykHk = ` 66,000
LVkWd vkorZ vuqikr Kkr dhft,A 4

'S M' Ltd. supplies the following informations for the accounting year
2016-17 :

Total Sales = ` 3,50,000

Returns Inward = ` 20,000

Stock in the beginning = ` 40,000

Stock in the end of the year = ` 26,000

Gross Profit for the year = ` 66,000

You are required to calculate Inventory Turnover Ratio.

15. cdk;k ;kpuk rFkk vfxze ;kpuk ¼va'kksa ij½ ls lEcfU/kr izko/kkuksa dk o.kZu dhft,A 4

Mention the provisions relating call in arrear and call in advance on
shares.

16. va'kksa ds tCr djus dh izfof"V fyf[k, tc va'k dVkSrh ij fuxZfer fd;s x;s gksaA 4
Write journal entries of shares forfeiture, when the share have been
issued at discount.

17. jkek fyfeVsM dk fLFkfr fooj.k bl izdkj gS %
mÙkjnkf;Ro 1-1-16 31-12-16 lEifÙk;k¡ 1-1-16 31-12-16
` ` ` `

lerk iw¡th 75,000 75,000 jksdM+ 7,500 5,400

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

( 10 ) 3608/(Set : C)
lkekU; lap; 75,000 75,000 nsunkj 52,500 57,600

ykHk&gkfu [kkrk 72,000 73,500 LVkWd 37,500 33,000

pkyw nkf;Ro 54,000 61,500 Hkwfe 30,000 45,000

lgk;d dEiuh ls _.k – 30,000 Hkou 75,000 82,500

cSad ls _.k 46,500 37,500 e'khujh 1,20,000 1,29,000

3,22,500 3,52,500 3,22,500 3,52,500

o"kZ esa ` 38,000 dk ykHkka'k fn;k x;kA e'khujh ij Ükl dk vk;kstu 1-1-16 dks `
40,500 rFkk 31-12-16 dks ` 54,000 gSA vkidks jksdM+ izokg fooj.k rS;kj djuk gSA
8

The Balance Sheet of Rama Ltd. is as follows :

Liabilities 1-1-16 31-12-16 Assets 1-1-16 31-12-16
` ` ` `

Equity Capital 75,000 75,000 Cash 7,500 5,400

General Reserve 75,000 75,000 Debtors 52,500 57,600

Profit & Loss A/c 72,000 73,500 Stock 37,500 33,000

Current Liabilities 54,000 61,500 Land 30,000 45,000

Loan from Associate Building 75,000 82,500
Company – 30,000

Loan from Bank 46,500 37,500 Machinery 1,20,000 1,29,000

3,22,500 3,52,500 3,22,500 3,52,500

During the year ` 39,000 was paid as dividends. The provisions for
depreciation against Machinery as on 1-1-16 was ` 40,500 and on 31-
12-16 ` 54,000. You are required to prepare the Cash Flow Statement.

vFkok
3608/(Set : C)

( 11 ) 3608/(Set : C)
OR

jksdM+ izokg fooj.k ds D;k mi;ksx gSa \ 8

What are the uses of preparing a Cash Flow Statement ?

18. fuEu ifjfLFkfr;ksa eas 3,000, 12% _.ki= ` 10 leewY; okys dh 'kks/ku dh izfof"V;k¡
dEiuh dh iqLrdksa esa dhft, % 4, 4

(a) _.ki=ksa dk 'kks/ku leewY; ij ` 50 okys 10% iwokZf/kdkj va'kksa eas ifjorZu djds
fd;k x;kA
(b) _.ki=ksa dk 'kks/ku 10% izhfe;e ij ` 100 okys lerk va'kksa esa ifjorZu djds fd;kA
lerk va'k 20% izhfe;e ij fuxZfer fd, x,A
Pass necessary journal entries in the books of the Company in the
following cases for redemption of 3,000, 12% Debentures of ` 10 each
issued at par :

(a) Debentures redeemed at par by conversion into 10% preference
share of ` 50 each.

(b) Debentures redeemed at a premium of 10% by conversion into
equity share of ` 100 each at a premium of 20%.

vFkok
OR

_.ki=ksa ds 'kks/ku dh flafdax Q.M fof/k dk o.kZu dhft,A 8

Described the Sinking Fund Method of Debentures redemption.

Hkkx – l
3608/(Set : C) P. T. O.

( 12 ) 3608/(Set : C)
PART – C

¼dEI;wVjhÑr ys[kkadu½
(Computerized Accounting)

12. dEI;wVjhd`r ys[kkadu dk ,d ykHk fyf[k,A 1

Write one advantage of Computerised Accounting.

13. dEI;wVjhd`r ys[kkadu iz.kkyh ls vki D;k le>rs gSa \ 1

What do you mean by Computerised Accounting System ?

14. dEI;wVjhd`r ys[kkadu dh D;k vko';drk,¡ gSa \ 4

What are the needs of Computerized Accounting ?

15. dEI;wVjhd`r ys[kkadu iz.kkyh dh fo'ks"krk,¡ crkb,A 4

Give the features of Computerized Accounting System.

16. MkVkcsl at the Back End fdrus izdkj ds gksrs gSa \ 4

Explain the types of Database at the Back-End.

17. QkWeZ cukus ds fofHkUu rjhdksa dk o.kZu dhft,A 8

Explain the different methods of preparing form.

vFkok
OR

iwNrkN djus dh fofHkUu fof/k;ksa dk o.kZu dhft,A 8

3608/(Set : C)

( 13 ) 3608/(Set : C)
Explain the different methods of Query.

18. LizsM'khV D;k gS \ bldh fo'ks"krk,¡ crkb;sA 2, 6

What is Spreadsheet ? Give its features.

vFkok
OR

LizsM'khV ds mi;ksxksa dk o.kZu dhft,A 8

Explain the application of Spreadsheet.

s

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