Uttarakhand Board Class 12 Question Paper 2022 for Accoutancy

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Roll No. tl -_]
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No. of printed pages : 15

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2022
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ACCOUNTANCY (THEORY)
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Time:3 Hours I [Max.Marks : 80
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Instructions:
(i) This question paper contains three Parts : 'A', 'B' and 'C'.
(ii) Part'A' is compulsory for all candidates.
(iii) Candidates shall attempt only one part of the remaining Pafts 'B' and 'C'.
(iv) All parts of a question should be attempted together.
(v) Marks for each question are indicated against it.
Err{ -',rF',(+{IIsIrs)
Part - 'A' (Accountancy)

1. o)-$ arc q-6-dTof R-g3il d carsu H qrffi €do it rcrq fr effi'd 5o, fiqr ilBut
2

Give any four important points which must be incorporated in a Partnership
Deed.

2. sq rdt 6l vaqu dr Hrffit b urqert b tFd-d €?i hBc qdi it mq, e-dRfa dri dt 2

State the items that usually appear on the debit and credit sides of partner's
current account,

I1l lP.T.O.

3. sqdr 3Tyr 3f{ [-dfRrsr sisT t'mr erd{ dr 2

What is the difference between equity share and preference share?
4. 6t€ a) Jtsq e-dr$Effi fru 3icr ffliqc d,1 mH $c{rft or sqq}'rT B-qr ar s6"ltt z
Give any two purposes for which amount of share premium received can be
utilised.

s, s ff S o-qfi t q.fi'c 68fi + ud ffiH {'l,oo,o0o ii oq bqrt t 10,000 ilrd U{drr
ffi rrd apn nrs eFrTfrT b fts eEcfr sS fr oq cfts-d 6r grrdri t too c-d6 ard 10'lo
uuTq-ii d 10o/o b € w frffrd 6{ rtqT frrurTt s fr fi o.E+ d gF-61 d sfleg{d f,td

cftfuqi 61Bst 3

ABC Company purchased a building from Blue Print company for t 1,00,000.
Payment was made t 10,000 as cash and it was agreed that purchase
consideration be paid by issuing 10o/o debentures of t 100 each at discount of
10o/o for balance amount. Give necessary journal entries in the books of ABC

co m pa ny.

6. x uo qf ii eri-drr tr m s-d6 cr6 S'3ffi ti t zoo enr<q €sq fr'oTddT dt rs-d mf it
ffi < aooo dr ssi q{ o} r qer$, zoto o1 t 4000 dI uor kfit fS, sn<u ai-< aor q{
sra 6 d{ 5olo ekd{ tt gffib cfr E{ sr ksrc-{ bl e< d'fr dt qra o} sTfrT d,ror-fl
aifrut 3

X is partner in a firm. He withdraws < 200 at the end of each month' His capital
in the firm is { 8,000. He gave a loan of I 4,000 to the firm on 1st July, 2016.
Rate of interest on capitals, drawings and loan is 5 o/o per annum. Books are
closed on 31st December each year. Calculate the amount of interest.

7. tcr 3ik iqr qqrq d'H diad g urfar< dr t Scr o) arl+ b 1/4 kR b ftu ri$ tfr dt
ScT 3{qi ( 1500 wrfr b fiftqq ttt < tooo fifrqq fla tfr tt mf d gk-df t wrfr
t sooo f,d t fr n-dtrrd tt i-s-flqqr cftftqi ABut 4

Hema and Prema are partners sharing profits equally. They admit Seema for
1/4th share in profit. Seema pays t 1000 in cash for premium out of her
premium of goodwill t 1500. Goodwill already appears in the books of the firm
at t 8000. Give journal entries.
432(rOZ) 12 |

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fu-qTdHrt, r z s+ri{qq{, t 3 3Tlti6{q-<st{ t s cerc E?i3rfr'qqrf,rTq{| +6-q, fr 369
i c.aq 3rt{ 3{fuq zmFrr t5r grr61c Tfr fuqI tt 3rd' rsb 3icii E{sI 6;-{
3ist 65,r q;Ea; t, 65'l

ft:qr rTqT 3iq s+ 5olo d'-ffi q-r gi: ftrfft6 ft'qr r|?Tr tr Y ffids # gfl61 fr eTrdsq-d'
lt-s-{q-{r qftM dftEl
4

YLlmitedissued3,000equitySharesoftloeachatpar.ontheseshares
paymentsaretobemadeasfollows:t2onapplication,t3onallotmentandt
paid the
5 on first and final call. Mohan, who is a holder of 800 shares, has not
first and final call. Hence, his shares have been forfeited and have been reissued
at a discount of 5olo. Pass the necessary Journal entries in the books of Y
Limited.

9 3n-d€T frfra-s i r a-+at, 2016 d,l t looo dr& 2o0o uETqTr < 50 cfr 4ulq7 di o-*ft q{
qrf,i'r
ftffra frer s-+<rFr oT Tklrq r 2oo 3lr}c-c q{, t 400 3laiuq w ertq $rs c'?rc alt{ 3ifrq
q{ fu-qr 6rrr EIt 3{kFIeI frfrts fr SF-d t 3lrdsqd +sirqdT cfrfrud frfrut 4

on 1 January, 2016, Akash Limited issued 2ooo debentures oft 1,000 each at
a discount of t 50 per debenture. The amount was to be paid t 200 on application,
t 400 on allotment and the balance on first and final call. Pass the necessary
Journal entries in the books of Akash Limited.

10 Frqifud"fril{q * s{ zotz * fte 3{rq uti qq qre d bBd d uH aT-& Te d ErfiRT
d {urqr dBs , 4

t
(i) E{ eotz it crq q-A 15,ooo

(ii) d{ 2011 & 3d t erm a-Q 2,ooo

(iii) 31 Fsry(, 2011 61 sIBc C crH a-+ 1.000

(iv) s1 ftvw<, 2012 dr 3{fiJc ii crq re 3,000

(v) s1 frsw{, 2012 61 3r{d a-+ 5.ooo

From the following particulars calculate the amount of subscription to be

432(rOZ) I31 tP.T.O.

credited to Income and expenditure account
for the year ZO12:

(i) Subscrlptions Received during year 2012 t
15,000
(ii) Subscription Outstanding at the end of year 2011
2,000
(iii) Subscription Received in advance on 31 December;
2011 1,000
(iv) subscription Received in advance on 31 Decemb
er, 2or2 3,000
(v) Subscription Outstanding on 31 December;2012
5,000
11. ffiifud e ft" ltdilqlT cEM *BE ,
4
(i) T i o0 9-d6 q{ T 1 ,0o,oo0 b ovo zolq-ii mr
erne v-q ftrfuq s{t{ qcn@ q{ q}il_+ql
(ii) t 100 9-d6 q{ { 1,00,000 } 6o7o xoffii 61 5olo d} q-r fr,ir-,_ sik 5olo ftftqq
S
qr"er +rfrq.1

Give the Journal entries for the following
:

(i) Issue of T 1,00.000, 60/o debentures of ( 100 each
at par and redeemabre
at par.
(ii) Issue of t 1,oo,o0o, 60lo debentures of T 100 each at discount of 50/o but
redeemable at premium of 5yo.

12. ftraftfu-a fr,<ur t sr FsB{, eor o o} vqrq *} Erd af b fru silrT.. aur viw qrdT +o,(
alBu ,

6
3IFFI r
tffq b fru aFr r 60,000,
STi 3r€-dt<t d ffi r soo, 6)ft,,r b ftu g6 t zooo, Eftei
t 200.
ad zors * fru a-<r qrq r 4ooo, E{ zoro * fru u<r qrw r 25.000, E{ zotz b
fru u<r
clq { 600.
sil€rq ,
ia-c r oooo. wtrkT r rooo. eqd Ei €qrft t
soo, at wi o_r r rooo, frga < +oo, Efrq
t 200, rrfr{ or Frqfur t 5o,o0o, 3rgrix 1000.t
apr il T6a +6-$ r a-++S, 20.16, r jooo
'
sr Fgq<, 2oi6 r 33,200
squilrd,
(i) E{ zoro b fts r 12oo 6r u< a-qr drn tl
(ii) 3Ief, qq : rgrkr t aeil gcr$ t +oO
1OO .

432(roz)
l.4l

From the following informations, prepare a Receipts and Payments Account for
the year ended on 31st December 2016:
Beceintr :
Donation for building t 60,000; Sale of old newspapers t 500; fees for coaching
T 2000; Sundries { 200.
Subscriptions realised for 2015 t 4,000; Subscriptions realised for 2076
t 25,000; Subscriptions realised for 2017 t 600.
Payments :
Salaries t 6000; Repairs T 1,000; Printing and Stationary t 500; Rates & Taxes
t 1,000; Electricity t 400; Sundries t 200; Construction of Building t 50,000;
Newspaper t 1000
Cash in Hand:
1st January, 2016 { 1000
31st December, 2016 t 33,200
Other Informations:
(i) Subscription to be realised for 2016 t 1200.
(ii) Outstanding Expenses: Repairs t 100 and Printing t 400.
13. 1u;wfr,20i56)3{, dst{s+HrffiCFqqr, t 10,ooo, r 6000 3+{r4000fr(frb
HTprelcrfu-flI tan+iu-c"afr"rii6)5,3,2Ssrgqrattfu+rBao-*iq{sd{dEut d{201s
*at{ca-{b3Trf,rETQ}:3r- r 2,000, rr- r 1,500 st{q- t 1,500 lq6}t 1200 #ftd{A".rq'
t
srq o-{i arr 3rftr6T-{ tl ffi sdr 3{rr{ur q{ drfr 60lo cftra{ A r< drrnTr qqT tt 3q1tm
q-ct & emqta, t nd sr ftsqq, zors 5\ q"qTq Eti dTd E{ o.r on+ r 9.200 fir
drl{ Eii 6rB Fr*rq Er-dT d-{lEr.t 6

On January, 2015 A, B and C entered into partnership with capitals of { 10,000;
t 6,000 and t 4,000 respectively. They agreed to share profits and Losses in
the ratio of 5:3:2. During 2015 their drawings were: A - t 2000; B - t 1500 and
C - t 1500. C is entitled to receive a salary of t 1,200 per annum. Interest on
capitals and drawings is provided at the rate of 60/0 per annum. Before adjusting
the above items, the profits for the year ended December 31". 2015 was
t 9,200. Prepare Profit and Loss Appropriation Account.
3Tsr6r (oR)
432(roz) tsI lP.T.O.

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+, ; i * rgq6gqizfr
q)l :=dti qBq fr dru-erft o) 3' 2' r b srwrd it qi6t 6r Frof'q frqrr an+-Br{rs-{

3rdqrd t cRrdc & onq c-&o. or tmrr-ffi 3Terdr Hrrr 61 3rEcrd arir dHst 3
(q) p, e 3{t{ n u-6 sd tt srfarq *r sd+ fud qn Efr S 3fsd dF{ b s{rtrr q* #r qff
S oq Xs q< qrfr qrar # or Frofq ft-qrr ffi Er< Efr b mn+ ftq c-6R fl -
E{r
r 20,000
I s,ooo (6fi)
m 10,000
v 3,000
gtft # rq-qr difrEl 3

(a) Rohit, Mohit and Gopal were partners in a firm, sharing profits-losses in the
111
ratio t : e : t. They decided to share future profits-losses in the ratio of
3 :2: 7. Find each partner's gain or sacrifice due to change in the ratio.

(b) P, a and R are partners in a firm. They decides to raise Goodwill Account on
the basis of three years' purchase of average profits of last four years. The
profit of last four years are as follows -

Year t
I 20,000
[ 5,000 (Loss)
il 10,000
v 3,ooo
Calculate goodwill.

432UOZ\ t6I

14. u6 Sft-c arfrd oqfi i 5000 rrrrdr eiq r ro cfr sicr fi a* t r z cfr sivr fifrqq r{
ftiffua ffir a+ w Fergvx

sTricqqr reffisiqr
3rrcidqqr rscfr3isrtrzftfrqqsFdl
]Tep{ ql-sqr qr t 2 cft 3isT
kftq u-o'olfrq qa-n q{ t o cfr 3iqrt
offi 6 6500 siyiib fr! 3Trnd-{ crq Egt soo eiciiS 3lT+dr fr{fi ffi rr&r ts 3rTMt
d sr$rks 3miec BqT rEfit s6 5oo 3iaT b 3icrqffi + s{ftq qI{qT 6r Urrdrc r€f bqrr
3rf,, r<lb aisii 6) sfr ac fuqT rmt icr m rd 3ffi oi < z cft 3isr # a{ t gcffia
ft-qT rrqTt a-fo cftftqi *BEt 6

A limited company issued 5000 equity shares of t 10 per share at premium t 2

per share. The amount will be due on these as folloys-

on application t 2 per share
on allotment t 5 per share (including premium t 2)
on first call { 2 per share
on second and final call t 3 per share.

Company received applications for 6500 shares. Application for 500 shares

were rejected, Pro-rata allotment were made for remaining applicants. A share-

holder of 500 shares has not paid the final call. So his shares were forfeited.

Foffelted shares were reissued @ t 7 per share. Give journal entries.

3rerdr (oR)

432(tOZ) 17 I IP.r.O.

E& + ftfrts i t too ard to,ooo. 60lo ftuMdio\ Hrft fuqTt ffi{TfrT ftq c'6Tt a-q efi-
sTr+fi q{ t 20 cft uqq,
3lcfd=I IR t so qfr ftqq,
qEFI ZIlEqI tl-{ t 15 qfr TUFta
Efiq u-d 3{fuq qr+fl w t 1s cfr *qr{

tz,ooo murqe\ b sTrdm clqi gst z,ooo xursr) b 3fl'Mt ftt srnd= TRr aqs 61 Tffit

x, d roo-xqrrai mr grteo el, i 3nti.r b eqq 3tq-i H 61 erqd Ffifi,QT e * 3ilr
y, dT 200 zqq* 6r aurqaefitf erT, 3rfu-q qrr+r ti t :rsmm rer

u di S ftfrrs 619ft-d C a-i-o vEfuqi Arttt 6

ABC Limited issued 10,000, 60lo debentures @ t 100 each,

The amount was payable as follows :

on application t 20 per debenture
on allotment t 50 per debenture
on first call t 15 per debenture
on second and final call t 15 per debenture

12,000 application for debentures were received. ApDlication money returned

to applicants of 2,000 debentures. X, applicant of 100 debentures, paid the
entire amount on his holdings on allotment and Y the debentureholder of 200

debentures failed to pay final call.

Give the journal entries in the books of ABC Limited.

432(tOZ) t81

1s. 31 crd, 20i6 61 A 3f{ B o"r Frqftfua 3ilftf6 fogr efi, Errii derr flfut ol z/s asr
"fr
1/3b3qqrdddiatd,
eTfu-d rm{fu rrl qqft-'d €H{rftT (r)

ffiurt, t l]tFT 25,000
A '15,000 dq-a 3ik qdqt '17,500

B lQ.QqQ 25,000 d6 1 0,850
Efrtr d-{drq 32,950 frftq e-+cr< 4,000
f6 fr tr6s 600

57,950 57,950
yQ$ c oi r sfu, eoro t fiq15o sid ct rrffi t t'd$ t+ q{ H6qfr 6t :

(3T) c 6) drrit it rls trfrT ftqr Ersrr ?nrr T6 sr+ trS b ftu r 7,500 der qrfr b 3icr
b fru t 3ooo Eruffr
(E) do apJT €Tq Ed qffi b IFe it 5olo d o-ft o-rS tt
(s) frfr€r ffit w {frfr b fts re.solo 6r Eilq or+ tr
(d) irET q{ roy d << t ar.s n-rn+ dt
(q) @rfr -1.,F grTi Hrmt b sr<r ffi affi tl
i-S u.d d gm-dt S snqqno qfi dfru Ed qfr s{ or anFFo ft3t q-{su't I
The following was the Balance Sheet of A and B on 31st March, 2016 who share

profits and losses in the ratio of 2/3 and 7/3:

Liabilities Amount { Assets Amount t
Capital A,/cs: { Building 25,000
Plant & Machinery t7,5O0
A 15,000
B 10.000 25,000 Stock 10,850
Sundry creditors 32,950 Sundry Debtors 4,000
Cash at Bank 600

57,950 57,950
432(roz) tet lP.T.O.

a_

They agreed to admit C into partnership on the following terms on 1st April,

2016:
(a) C is to be given 1/3 share in profits and is to bring t 7500 as his capital and
t 3000 as his share of goodwill.
(b) The value of Stock and Plant & Machinery is to be reduced by So/o.
(c) A Reserve of 72.5o/o is to be created in respect of Sundry Debtors.
(d) The building is to be depreciated by l0o/o.
(e) fhe Goodwill is to be withdrawn by the old partners.
Open necessary accounts in the books of the new firm and prepare Balance

Sheet of the New firm.

3flerdr (oR)

A, B 3ir c 116 s-C t Br+dR f; 3ilr imii 3ilr arfut d ena< 3Eqrd d qiet dr r€ii
3i qrd, 2016 oi od or frur+ BqTr Fs dr+q o1 fs.nf o.r fugr frwift-a w ,

afud rm{rFr ({) eqffi €r+{RT (r)

il{dn 60,000 rpn+ HqM 1 ,00,000

{fi, t aTq eeXnt 40,000

A 30,000 tmg 1 0,000

B 30,000

c 00-80s 90.000

1,50,000 1,50,000

qqfut + 3-qb gs-du ae * roozo a-r a-qr
Eet dTfit 61 Wr WcTr fr'qr rrfit qflq{
qq t 5oo gu, H+ot ro& { Urcn ft-qT qqTt 116 €frrer afud S ftu, ffi g-€-61t
5t$ v+en c-dt ?ff, t 5oo grrffq ftrs rst 31rdyq-6 uri 6-qrSsl 8

432(roz) t10t

A, B and C are partners in a firm and share profits and losses equally. They
dissolved the firm on 31st March, 2016. On this date the Balance Sheet was as

u nCer:

Liabilities Amount Assets Amou nt

t t
Creditors 60,000 Fixed ASSetS 1,00,000
Capital : t Current Assets 40,000
Cash 10,000
A 30,000
B 30,000
c 30.000 90,000
1,50,000 1,50,000
10%o less than book value from assets was realised. Creditors were paid in full.

Dissolution expenses amounted to t 500 which were paid in cash. An amount of

t 500 was paid for contingent liabilities for which no provision was made in the
books of accounts. Prepare necessary Accounts.

qFr -'€r' (E+q F*ruit 6r ftTdsq)

Part - 'B' (Analysis of Financial Statements)
16. +68 e-d6 ft"fiq b oH a sq"frrr sdrEut 2

Explain any two uses of Cash Flow statement.

17. fr-ftq ft-a<ur or s{Qf sflSst 2

Give the meaning of Financial statement.

1g. ftqifu6 3r-dqrd b rorfl W ftfus' 3

(i) xq-sqdr 3r{qrd
432(tOZ) t 111 IP.T.O.

(ii) s6E dTeT 3rgqrd
(iii) wfr'd 3r{qrd
Write formula of calculating the following Ratios:
(i) Debt Equity Ratio
(ii) Gross Profit Ratio
(iii) Proprietory Ratio
1e. Eftq sI{qd b 6f$ frq drrit 6l snflr$ut 3

Explain any three advantages of Financial Ratios.

20. x frftis e16rffid f,S 61furft fi.qifu-a d ,
4
qTq arfud
T atq eETM {
ffi-€I 28,000
dTfliT 24,500 (-t(t( 1 7,500
d-6 3rftrfraf 10,500 t-6E 3,500
3s,000 49,000
(i) il( 3r-Jqrd E?i
(ii) il{drr 3rdqrd d rynr dBur
The working capital position of X Limited is as und er:

Current Liabilities t Current Assets t
Stock 28,000
Creditors 24,500 Debtors 77,500
Bank overdraft 10,500 Cash 3, s00

35,000 49,000

Calculate

(i) Current Ratio and
(ii) Liquid Ratio.
432(rOZ) I t2l

27. r1o sf o1ft-+q fufr 31 crd, 20i3 vi zotq 6) FEffid pft .
b

ffi u-o afu-e. 31 .03" 2013 31 .3.2014 qqffi 31.3.2013 31.3.2014
{ t t t
arq arkd' 36,000 41 ,000 qlftit 1,07,000 1,22,000
uul 20,000 EdrtII 6rs 27,000 36,000
#o xpr 30,000 25,000 80,000 86,000
fS u-d riaq 1,48,000 1,49,000 I]tFI 50,000 55,000

20,000 30,000
'JF
w-{r 25,000 22,000
+qar< 35,000 38,400
t6g 4,000 3,600
2,14,000 2,35,000 2.14,000 2,35,000
E{bftrc r 26,000 dnriq b w it go-ar Bz rrur
t-o-s c-dr6 ft-+qur dqr< dfrur
The financial position of a firm as on 31st lviarch, 2013
and 2014 was as under:
Capital and 31.3.2013 37.3.2014 Assets 31.3.2013 3t.3.2014
Liabilities t t T
Current Liabil 36,000 41,000 Mach inery 1,07 ,000 7,22,000
Loan 20,000 Less: Dep. 27,000 36,000
Bank Loan 30,000 25,000 80,000 86,000
Capital and
Reserves 1,48,000 1,49,0o0 Building 50,000 55,000
La nd 20,000 30,000
Stock 25,000 22,000
Debtors 35,000 38,400
Cash 4,000 3,600
2L4,O00 2,35,000 2,74,000 2,35,000
During the year t 26000 were pai d as dividend s. Prepare
Cash Flow Statement.

432(toz)
t 13l lP.r.o.

qrq - 'q'tsrffir+qiorl
part _ 'C' (Computerised Accounting)

16. f& Ei +qio-q b Hril{ii ol qqflEut
2
Explain the relationship between Tally and Accounting.

17. +qio;r C rffid or mr sqq).rr tl
2
What is the use of worksheet in Accounting?

18. trSd t qiltdr rfts 5*q b ot$ +c raraqlT Afrur
Give any three examples of entering formula in Excel.

rs. S.*.uq.ufl. b 6t$ frc dr{ sdt-$r.r
3
Give any three advantages of D.B.M.S.

20. u$d tt ar-C q-fl+ d er cBqI il sqflrsur
o
What is the process of creating chart in EXCEL?
Explain.

21. (6) ftHrfrd q*fl * 3iTeN q{ Erfu- E?i arffio qra a< o1
w.frT fg dBpiz sTtdT
frfus'
4
uuT 01 €t-{{frT
t 8000
*or o1 rafti +a{
qrfu6 ffii a;l er+{ET t 200
frrwi a;l riigT 48
(a) write spread sheet formura to find out monthry and annuar
rate oF interest
on the basis of the following informations:
Loan Amount f SOOO
Term of Loan
4 years
Amount of monthly Instalments
{ 2OO
Number of Instalments 4g

432(toz)
l14l

(E) 'pr'4T' riffiH 61 3arFrDT strd.HTfl.r$El
3

(b) Explain 'PMT' function with example.
*****

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