HBSE Class 12 Accountancy Question Paper 2018 Set B

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

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 : B) P. T. O.

(2) 3608/(Set : B)
• 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 : B)

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

1. fo'ks"k nku dk o.kZu dhft,A 1
Explain Special Donation.

2. D;k lk>snkjh Bgjko fyf[kr esa gksuk vfuok;Z gS \ 1

Is it necessary to have a partnership agreement in writing ?

3. dksbZ nks n'kk,¡ crkb, ftuesa ,d lk>snkjh QeZ dk iquxZBu gksrk gSA 1

State any two occasions when reconstitution of a partnership firm take
place.

4. vf/kykHk dk o.kZu dhft,A 1

Explain Super Profit.

5. ^,e* vkSj ^,y* 3 : 2 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA ^,u* dks 1 Hkkx ds
3
fy, QeZ esa izo's k fn;k x;kA u;s ykHk&gkfu vuqikr dh x.kuk dhft,A 1
'M' and 'L' are partners sharing profit & loss in the ratio of 3 : 2. 'N' is
1
admitted to the partnership for rd share of future profits. Calculate
3
the new profit sharing ratio.

6. ,slh nks n'kk,¡ crkb, ftuds vUrxZr lk>snkjh QeZ dk lekiu gks tkrk gSA 1

Give two circumstances under which a partnership firm is dissolved.
7. 31 fnlEcj] 2016 dks lekIr gksus okys o"kZ ds fy, ,d LiksV~Zl Dyc ds ^izkfIr o Hkqxrku*
[kkrs rFkk vfrfjDr lwpuk,¡ tks fuEu gS] dh lgk;rk ls vk;&O;; [kkrk rS;kj dhft, % 4

izkfIr ` Hkqxrku `

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

(4) 3608/(Set : B)
jksdM+ 'ks"k vkxs osru 18,000
yk;k x;k 9,500
pUnk 33,000 [ksy dk lkeku 20,000
fofu;ksxksa ij C;kt 2,000 jksdM+ 'ks"k vkxs ys
tk;k x;k 6,500
44,500 44,500

vfrfjDr lwpuk,¡ %
(i) Dyc us 31-12-2016 dks vfxze pUnk ` 1,000 izkIr fd;kA
(ii) [ksy ds lkeku dk LVkWd 31-12-2015 dks ` 15,000 vkSj 31-12-2016 dks `
32,500 gSA
From the following 'Receipts and Payment' Account of a Sports Club
and additional information, prepare Income and Expenditure Account
for the year ending on 31st Dec., 2016 :

Receipts ` Payments `
To Balance B/d 9,500 By Salaries 18,000
To Subscriptions 33,000 By Sports Materials 20,000
To Interest on By Balance C/d 6,500
Investment 2,000
44,500 44,500
Additional informations :
(i) The Club had received ` 1,000 in advance subscription on 31-12-
2015.
(ii) Sports materials stock on 31-12-2015 was ` 15,000 and on 31-12-
2016 ` 32,500.
8. ^,*] ^ch* vkSj ^lh* 4 : 3 : 3 ds vuqikr esa ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA mudh LFkk;h
iw¡th Øe'k% ` 1,00,000, ` 2,00,000 vkSj ` 3,00,000 FkhA lk>snkjh ds [kkrs cuk fy,
x, rFkk iqLrdksa dks cUn dj fn;k x;kA ckn esa irk pyk fd i¡wth ij 5% okf"kZd nj ls
C;kt yxk fn;k x;k] tcfd lk>snkjh Bgjko esa ,slk izko/kku ugha FkkA lek;ksftr izfof"V
dhft,A 4

3608/(Set : B)

(5) 3608/(Set : B)
'A', 'B' and 'C' are partners in a firm sharing profits and losses in the
ratio of 4 : 3 : 3 and their fixed capital were ` 1,00,000, ` 2,00,000 and
` 3,00,000 respectively. After the accounts of partnership have been
drawn up and the books closed off, it is discovered that interest has
been credited to the partners upon their capitals at 5% per annum
although, no provision for interest is made in the partnership
agreement. Made adjustment entry.
9. ^,Dl* vkSj ^okbZ* 2 : 1 ds vuqikr esa ykHk ck¡Vrs gq, lk>snkj gSaA mudh iqLrdksa esa [;kfr
dk ewY; ` 10,000 fy[kk gqvk gSA ^tsM* dks 1 Hkkx ds fy, lk>snkjh esa izos'k fn;k x;k tks
5
fd ^,Dl* vkSj ^okbZ* ls cjkcj izkIr djrk gSA og ` 1,50,000 iw¡th ds :i esa yk;k ijUrq
vius fgLls dh [;kfr ds ` 8,000 udn ykus esa vleFkZ gSA tuZy izfof"V;k¡ dhft,A 4
'X' and 'Y' are partners sharing profits in the ratio of 2 : 1. Their books
1
showed goodwill at ` 10,000. 'Z' is admitted with th share of profits
5
which he acquires equally from 'X' and 'Y'. He brings ` 1,50,000 as his
capital but is not able to bring in cash his share of goodwill ` 8,000.
Give journal entries.

10. ^,* vkSj ^ch* 2 : 3 ds vuqikr eas ykHk&gkfu ck¡Vrs gq, lk>snkj gSaA mUgksaus 31 fnlEcj]
2016 dks QeZ ds lekiu dk QSlyk fd;k] tc mudk fLFkfr fooj.k bl izdkj Fkk % 4

mÙkjnkf;Ro ` lEifÙk;k¡ `

iw¡th [kkrs % LFkk;h lEifÙk;k¡ 8,000

^,* 9,200 fofu;ksx 2,000

^ch* 5,300 14,500 nsunkj 1,000

ysunkj 1,000 LVkWd 1,500

cSad esa jksdM+ 3,000

15,500 15,500

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

(6) 3608/(Set : B)
fofu;ksx ` 1,900 esa csps x,( vU; lEifÙk;ksa ls olwyh bl izdkj gqbZ % LFkk;h lEifÙk;k¡ `
14,000; nsunkj ` 900; LVkWd ` 1,400 QeZ ds ysunkj 5% de ysus ij lger gks x,A
olwyh O;; ` 200 gSaA olwyh [kkrk rS;kj dhft,A
'A' and 'B' are partners in a firm sharing profits and losses in the ratio
of 2 : 3. They decided to dissolve their firm on 31st Dec., 2016, when
their Balance Sheet was as under :
Liabilities ` Assets `
Capital A/c : Fixed Assets 8,000
'A' 9,200 Investment 2,000
'B' 5,300 14,500 Debtors 1,000
Creditors 1,000 Stock 1,500
Cash at Bank 3,000
15,500 15,500
Investment were sold at ` 1,900, realised from Fixed Assets : ` 14,000;
Debtors ` 900 and Stock ` 1,400. Creditors of the firm agreed to accept
5% less. Realisation expenses is ` 200. Prepare a Realisation Account.

11. 31 ekpZ] 2017 dks ^ih* vkSj ^D;w* dk fLFkfr fooj.k bl izdkj gS %
mÙkjnkf;Ro ` lEifÙk;k¡ `
^ih* dh iw¡th 15,000 lEifÙk;k¡ 10,000
^D;w* dh iw¡th 30,000 QuhZpj 3,000
lkekU; lap; 12,000 LVkWd 6,000
ysunkj 8,000 nsunkj 40,000
jksdM+ 6,000
65,000 65,000

^ih* vkSj ^D;w* ykHk&gkfu 1 : 2 vuqikr esa ck¡Vrs gSaA fuEu 'krks± ij ^vkj* dks lk>snkjh esa
izos'k fn;k x;k %
(a) ^vkj* ` 10,500 yk;sxk ftlesa ls ` 4,500 mlds fgLls dh [;kfr ds gksaxsA

3608/(Set : B)

(7) 3608/(Set : B)
1
(b) ^vkj* dk QeZ ds ykHkksa esa Hkkx gksxkA
4
(c) QuhZpj ij 5% Ükl yxk;k tk;sxkA
(d) LVkWd dk ewY;kadu ` 5,250 ij fd;k x;kA
vkidks iquewZY;kadu [kkrk] lk>snkjksa ds iw¡th [kkrs o ubZ QeZ dk fLFkfr fooj.k rS;kj
dhft,A 8
The Balance Sheet of 'P' and 'Q' as on 31st March, 2017 is given below :

Liabilities ` Assets `
P's Capital 15,000 Property 10,000
Q's Capital 30,000 Furniture 3,000
General Reserve 12,000 Stock 6,000
Creditors 8,000 Debtors 40,000
Cash 6,000
65,000 65,000

'P' and 'Q' share profits and losses in the ratio of 1 : 2. They agree to
admit 'R' into the firm subject to the following terms and conditions :

(a) 'R' will bring in ` 10,500 of which ` 4,500 will be treated as his
share of goodwill.
1
(b) 'R' is entitled to th share of profits of the firm.
4
(c) Furniture is to be depreciated by 5%.
(d) Stock is to be revalued at ` 5,250.
Prepare Revaluation Account, Capital Accounts and Balance Sheet
of New firm.
vFkok
OR

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

(8) 3608/(Set : B)
vki R;kx vuqikr rFkk izkfIr vuqikr ls D;k le>rs gSa \ bu nksuksa esa D;k vUrj gS \
2, 2, 4
What do you understand by Sacrificing Ratio and Gaining Ratio ? What
is the difference between two ?

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 ls vki D;k le>rs gSa \ 1
What do you mean by Financial Statement Analysis ?

13. foÙkh; fooj.kksa ds fo'ys"k.k ds fdlh ,d Vwy dk o.kZu dhft,A1
Explain one tool of analysis of Financial Statement.
14. fuEu lwpukvksa ls ^pkyw vuqikr* Kkr dhft, % 4
` `
ysunkj 85,000 O;kikfjd LdU/k 70,000
O;;ksa ds fy, ysunkj 5,000 nsunkj 72,000
cSad vf/kfod"kZ 50,000 gkFk esa jksdM+ 28,000
6% _.ki= 1,00,000 cSad esa jksdM+ 1,00,000
Iyk.V o e'khujh 1,50,000 vYidkyhu fofu;ksx 50,000
iwoZnÙk [kpsZ 5,000

Calculate 'Current Ratio' from the following informations given below :
` `
Creditors 85,000 Stock in Trade 70,000
Creditors for Exp. 5,000 Debtors 72,000
Bank Overdraft 50,000 Cash in Hand 28,000
6% Debentures 1,00,000 Cash at Bank 1,00,000
Plant & Machinery 1,50,000 Short-term Investment 50,000

3608/(Set : B)

(9) 3608/(Set : B)
Prepaid Exp. 5,000

15. tCr fd, x, va'kksa dks dVkSrh ij iqu% fuxZeu dh tuZy izfof"V;k¡ dhft,A 4
Write journal entries of re-issue of forfeited shares at discount upto
forfeiture amount.

16. va'kksa ds fuxZeu ij izhfe;e ds iz;ksx djus ds Hkkjrh; dEiuh vf/kfu;e] 1956 dh /kkjk
78 dk o.kZu dhft,A 4
Explain the Section 78 of Indian Companies Act, 1956 regarding use of
premium on issue of shares.

17. ^,Dl okbZ tsM* fyfeVsM dk fLFkfr fooj.k bl izdkj gS %
mÙkjnkf;Ro 1-1-15 31-12-15 lEifÙk;k¡ 1-1-15 31-12-15
` ` ` `

lerk iw¡th 50,000 50,000 jksdM+ 5,000 3,600

lkekU; lap; 50,000 50,000 nsunkj 35,000 38,400

lgk;d dEiuh ls _.k – 20,000 LVkWd 25,000 22,000

ykHk&gkfu [kkrk 48,000 49,000 Hkwfe 20,000 30,000

pkyw nkf;Ro 36,000 41,000 Hkou 50,000 55,000

cSad ls _.k 31,000 25,000 e'khujh 80,000 86,000

2,15,000 2,35,000 2,15,000 2,35,000

o"kZ ds nkSjku ` 26,000 dk ykHkka'k pqdk;k x;kA e'khujh ds fy, Ükl dk vk;kstu 1-1-
2015 dks ` 27,000 vkSj 31-12-2015 dks ` 36,000 FkkA jksdM+ izokg
fooj.k rS;kj dhft,A 8
The Balance Sheet of 'XYZ' Ltd. is as follows :
Liabilities 1-1-15 31-12-15 Assets 1-1-15 31-12-15
` ` ` `

Equity Capital 50,000 50,000 Cash 5,000 3,600

General Reserve 50,000 50,000 Debtors 35,000 38,400

Profit & Loss A/c 48,000 49,000 Stock 25,000 22,000

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

( 10 ) 3608/(Set : B)
Current Liabilities 36,000 41,000 Land 20,000 30,000

Loan from Associate Building 50,000 55,000
Company – 20,000

Loan from Bank 31,000 25,000 Machinery 80,000 86,000

2,15,000 2,35,000 2,15,000 2,35,000

During the year ` 26,000 was paid as dividend. The provision for
depreciation against Machinery as on 1-1-2015 was ` 27,000 and on
31-12-2015 ` 36,000. You are required to prepare the Cash Flow
Statement.

vFkok
OR

^jksdM+ izokg* dks ifjHkkf"kr dhft,A jksdM+ izokg fooj.k ds mís';ksa dk o.kZu dhft,A
2, 6

Define the term 'Cash Flow'. Explain the objects of Cash Flow Analysis.

18. _.ki=ksa ds fuxZeu ds le; fuEu fLFkfr;ksa esa tuZy izfof"V dhft, %
(a) 30,000, 7% _.k ij izR;sd ` 50 dk 2% dVkSrh ij fuxZfer fd, ftudk 'kks/ku
leewY; ij gksuk gSA
(b) 5,000, 6% _.ki= izR;sd ` 10 dk 2% izhfe;e ij fuxZfer fd, ftudk 'kks/ku
5% izhfe;e ij gksuk gSA

(c) 2,000, 5% _.ki= izR;sd ` 100 dk leewY; ij fuxZfer fd, ftudk 'kks/ku 3%
izhfe;e ij gksuk gSA
(d) 10,000, 9% _.ki= izR;sd ` 10 dk 10% izhfe;e ij fuxZfer fd,] ftudk 'kks/ku
10% izhfe;e ij gksuk gSA 2, 2, 2, 2

3608/(Set : B)

( 11 ) 3608/(Set : B)
Pass journal entries at the time of issue of Debentures in the following
cases :
(a) Issued 30,000, 7% debentures of ` 50 each at discount 2% and
redeemable at par.
(b) Issued 5,000, 6% debentures of ` 10 each at 2% premium and
redeemable at a premium of 5%.
(c) Issued 2,000, 5% debentures of ` 100 each at par and redeemable
at a premium of 3%.
(d) Issued 10,000, 9% debentures of ` 10 each at a discount of 10%
and redeemable at a premium of 10%.
vFkok
OR
fuEu dk fooj.k dhft, % 4, 4
(i) _.ki=ksa dk iw¡th esa ls 'kks/ku] rFkk
(ii) _.ki=ksa dk ykHkksa esa ls 'kks/kuA
Discuss the following :
(i) Redemption of debentures out of capital, and
(ii) Redemption of debentures out of profits.
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 Computerised Accounting ?

13. lek;ksftr izfof"V;k¡ D;k gSa \ 1
What is Adjusting Entry ?

14. pkjj ykHk fyf[k,A
gLrpkfyr iz.kkyh ij dEI;wVjhd`r ys[kkadu iz.kkyh ds dksbZ pk 4

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

( 12 ) 3608/(Set : B)
Give any four advantages of Computerised Accounting System over the
Manual System.

15. MkVk izkslsflax flLVe ds fofHkUu izdkj D;k gSa \ 4
What are the different types of Data Processing System ?

16. CAS dh lqj{kk dk o.kZu dhft,A 4
Explain Security of CAS.

17. ,e ,l&,Dlsl esa fMtkbu O;w esa iwNrkN djus ds fofHkUu pj.kksa dk o.kZu dhft,A 8

Describe in steps the design view method to create a query to MS-
Access.

vFkok
OR

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

Explain the procedure for creating table in MS-Access Basics.

18. LizsM'khV ls vki D;k le>rs gSa \ vH;kl&iqfLrdk vkSj dke dk dkxt esa vUrj Li"V
dhft,A 2, 6
What do you understand by Spreadsheet ? Give difference between
work-book and worksheet.
vFkok
OR
fuEufyf[kr ij uksV fyf[k, %
Write notes on the following :
(a) LizsM'khV esa drkjksa o [kkuksa dks Mkyuk o gVkukA 4
Inserting and deleting Rows and Columns in Spreadsheet.

3608/(Set : B)

( 13 ) 3608/(Set : B)
(b) LizsM'khV esa lsYl dks Mkyuk o gVkukA 4
Inserting and deleting cells in Spreadsheet.

s

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