Uttarakhand Board Class 12 Question Paper 2026 For Accountancy

FOR UTTARAKHAND CLASS 12 PREPARATION

Uttarakhand Board
Class 12 Question
Paper 2026 For
Accountancy
EXAM YEAR TYPE SUBJECT

Uttarakhand Class 12 2026 Question Paper Accountancy

Notes · Sample Papers · Previous Year Papers · Mock Tests

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glNo.a of!fial:##t dWI : 16
Roll No. a printed pages : 16
132 432 (IRW)
2026
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ACCOUNTANCY m
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Time : 3 Hours ] . c [ Max. Marks : 80 sem
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Directionsg: This question paper is divided into three parts : 'A', 'B' and 'C'.
(ii) qm 3’Wltq€tHTfihl&faEaRaRf gl
Part 'A' is compulsory for all candidates.
(iii) nTl %' 3+t 'Tr'++a{euqqBmat71 gl
Any one part from Part 'B' and 'C' is to be attempted.
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. mentioned against them.
Marks alloted to the questions are
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Read each question a gl and answer to the point.
carefully
(vi) wg+w11 aw 186d3©8rtqwqgl $qqwftbqMwg#38?+vHfaam
fi8TT&?lwtfi©mwFit38tlfqa©r+fafjg+1
Question No. 1 and 18 are multiple choice questions. Four options are
given in answer of each part of these questions. Write correct option in
your answer book.
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c. o (vii) $wwq-qx+Hwqrd{fB©mq6tg@rTfB©fmmm++3nnft©fi©mqan
f©aTm}lI+wi+beae6fi©m©td3urafattI ase
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given choices in such questions.
[1] [ P.T.0.

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VFI - 'a’ (dRgT?TIn)
Part - 'A' ( Accountancy)
(a) q&tiT9aH bq& w twfHzitbqm gmt atgf&cfaaaTaT +: 1

(i) W®#BRUm
(ii) HlqfHaTaT
(iii) FT+HT9n8 aIIa aT?iT
(iV) MTV a8Tfq Mm maT
On the admission of a new partner, decrease in value of assets is debited
to
(i) Revaluation Account
(ii) Assets Account
(iii) Old Partners Capital Account
(iv) Profit and Loss Appropriation Account
(a)e©aT9aHt wf + +r. aqa ?qr wm vq+aTV-6Tfq gta EC aMTr gI aaT &
31a©M-@T©t+bq7@r8 bw arqmq-gTPr 4:3 b nwa +atzHarf:wfqa8 gl
gItT a faNt nrg-;nfu #it?
(i ) 1 /3 (ii) 5/21
(iii) 4/7 (iV) 3/4
Hema, Jaya and Rama are partners in a partnership firm shares profit-loss
equally. Hema and Jaya decided to share profit-loss in the ratio of 4:3 after
taking retirement of Jaya. What will be the gain of Hema?
(i) 1/3 (ii) 5/21
(iii) 4/7 (iv) 3/4
(Tr) nT9aHt wf &fBt©i w,aT9aH©r@rf©©aT8+61aFafRafaaarar g? 1

(i) aT9aTa BIg# am (ii) aqa aT?TT
(iii) HT9aTdaTdTqam (iV) H+ + a{ qd
On dissolution of partnership firm, to which account is partner's loan
transferred?
(i) Partners' Capital A/c (ii) Realization A/c
(iii) Partners’ Current A/c (iv) None of these
(A) @FliidlBqql b3TTfgi©fhei6baftlm qu b fom Tn +itf b mma q?ThTHIHr
g? 1

(i) dqafba (ii) ttaqafba
(iii) 3+T qa (iV) dHa vd3iTflmr
432 (IRW) 2]

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se lathe liabilities side of the
Under which major head are debentures shown on
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balance sheet of a company? a
(i) Current Liabilities (ii) Non-current Liabilities
(iii) Share Capital (iv) Reserves and Surplus
(S) @m£rTf+dta#wFit@n3t#qfm6mbsq+@rvTaTq©rat t?
(i) aITa (ii) aPliVT
(iii) ian (iV) @ITfa
What does company pay to debentureholders as return on debentures?
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(iii) Salary
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(©) @Fitfanit$Htbwr=tMdatg,a8qat@r©6aTdtg?
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(i) HflWga
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(iii) wfifa qd (iV) 31f\RH qd
The capital with which a company is registered, is called
(i) Authorized Capital (ii) Issued Capital
(iii) Subscribed Capital (iv) Paid-up Capital
RavI : wg+wr-1 b3rTTdatwgt+,atawita31ftw:m (A)au©rwl (R) #sq+fdP6a
f@T TTa gI f:TqfafjgafBa8ft (i), (ii), (iii) aeIT (iv) ++qqa! sqm wd 38tatfaEI
Direction : in the next two parts of Question No.-1, there are two statements labelled
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as Assertion (A) and Reason (R). From the following options (i), (ii),
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(iii) and (iv), select the correct answer.
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(i) A am R#ftn6t gan R,Aatsd©r&r©rargl
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Both A and R are correct and R is the correct explanation of A.
(ii) A amR ## MlimB R, A3t©dmwrqd©rargl
Both A and R are correct but R is not the correct explanation of A.
(iii) A HAjgH R TTaa gl
A is correct but R is incorrect.
(iv) AmiT RaqTmagl
Both A and R are incorrect.
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:©T9aH%dtMda$ntqt©aar TTaTq®taratgl
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Assertion (A) : A partnership firm does not pay interest
a partners .
Reason (R) ; The payment of interest on capital to the partners depends
on mutual agreement between them.
432 (IRW) [ 3 ] [ P.T.0.

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(a) 31ftTa2Fr (A) :q&aT96H&yeW qr, vrqr©+aqahln+nTmbqat aTe+
d+dldficI frUIT nlal gl
nMr (R) :q&nT9nqa Tnt wf bvrql©+aq+a{fBWT wand nr
3T©©Rqadafl 1

Assertion (A): On admission of new partner, the general reserve is
transferred to the capital account of the old partners.
Reason (R) : The new partner is not entitled to have any share in general
reserve of old firm.
2 ST$aH©tlqaia@n+n#qat©Taa dq gmTf+Tf©U8MTnftaaaTatg? 1
In case of death of partner, to whom is the balance amount of his capital account
transferred ?
3 adb3lnHf:Mfila3tdi ©rfbnw qfiwaRjqaq3ifiwizwmg? 1

What percentage of issued shares is required for minimum subscription according
to SEBI?
4 #T+mN&wrqq3+vjt+qftafaaq6fa©©&?
Which type of debentures can not be converted into shares?
5 e©aaFjtf@i3i?tt©rsqf+Fn©<node?
Which shares a company can reissue?
6 31, a, s en wf + STM eII 3q©l nIv-8TPlfalrmr nIna 5:4:1 girl ad Iq 30 qq 2020
a©tl sbmv bfB#atwmfB®ahad#3Maam#31mFWaaTUitlfBUa
ah ad & HiV ?r,50,000; ?1,oo,000; ?50,000 nqgr: $1 s d nIM qq a fafir qq
fRa+aTaam bfB#atTr.matfavl wf &©TR31 qdaB©q8+g1 2
A, B, C were partners in a firm. Their profit-loss sharing ratio was 5:4: 1. B died
on 30 June 2020. B's share in profit calculated on the basis of average profit of
last three years. Last three years, profit were ?1,50,000; ?1,00,000; ?50,000
respectively. Calculated the B's share in profit on the date of his death. Firm's
accounts are closed on 31“ March
7 qfB3ir©qmE©HT9aTOg++nMHglri+aNitMO+aaq6t©qtqrTrqtg} ###
qWf:mfafjgafi3Ta3mqaaTg :
(i) qfBaa©ral8fammWn3wa+VtaamdTfWI
(ii) a;mamaralgfa 3rTBq=Jrqt©raaar 6% aTf$©aaFittnf8ul
qHatqHT9ad=fllPIWI.1932#3lHHab wafian©lf:PEru&+ +TT? 2
Ravi and Kamal are partners in a partnership fIrm. They have not made partnership
deed. The following disputes arises between both :
(i) Ravi claims that the profit should be divided in equal ratio.
(ii) Kamal claims that the rate of interest on drawings should be at 6% annually.
How will their dispute be resolved as per the Indian Partnership Act 1932?
432 (IRW) [4]

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Write any two differences between share and debenture.
2

9. fafinmN©twrfM+f:rst @=Fft+nrq@rtni$18 g? 2

What do you understand by private company among the different types of
companies?
10. ©qm3jqfamea q+ + 2:1 b nwa+mV-6TfRaia€eHT9Hl8la$&3rWl+FTa
gat mw: ?50,000 an ?60,000 dtI HT9aRt gaa b3INR qd ql MFa @ 5% aTRd,
m
an 3rrgwlqr©ra©qa©r?300 3#{fam©r?200 gI11 31 flew 2022 a wqr©a+aTa
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ad ar via Hm ?20,000 gIrl wf Mr nIV-gTFr f:jZi5R ural aaH af3itII 4
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Kamal and Vimal were partners in a firm sharing profit-loss in the ratio of 2: 1.
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Their capitals were ?50,000 and ?60,000 respectively in beginning of the year.
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a on capital @ 5% annually and interest on drawings of Kamal were ?300
Interest
and Vimal ?200 according to partnership deed. The net profit for the year ending
31 December 2022 was ?20,000. Prepare firm's Profit and Loss Appropriation
Account .
11.
3ifira3#qqawu© wf + sqn 3wa + mv-6TPrfBwmT®d su STM gI sid qd
nm: ?1,oo,000; ?80,000 gI adb =fmI aT8 Bq aT+ + via mT piT fa am fB?WT #
®ljatqr©la@5%yfR a$q6tfawTwgl $Hwmameqywq©u©m#m9fafq;
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emsharing profit-loss in equal ratio. Their
Amit and Brijesh are partners in a firm
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la respectively. After the final accounts of the
capitals are ?1,00,000 and ?80,000
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a that interest on capital @ 5% per year is not
year were prepared it was found
provided. Do a single journal entry for this adjustment and show working notes
clearly.
31Ual/ OR
nT9ar€t©ta{vFfi$qamifafjglII
Write any four features of partnership.
12. s, a. n&Fit+5,000Hqa13tvr @ ?lo qfa3iw qr fmlafadl $q3+?jqq ?2 nant w,
o m
m?5=rdcqqr mat3 qIan qr£mTf9T ia gIInt 3+?ttqr€FHTfhqUTfBfIInn c
. gtI ea
c. o lo03t?i&3+?mTd+aanrTf9r©rTmq3rdaq#vm3rftlq+atfial s
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a amount due on these
4

ag A B C company issued 5,000 equity @ ?10 per share. The
shares was as ?2 on application, ?5 on allotment and ?3 on call- The amount duly
received on all shares. A shareholder of 100 shares paid called up money with
allotment in advance. Do journal entries in the books of company.
432 (IRW) [ 5] [ P.T.0.

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13. (B) q+err faftrtg + vram faftres b ©avrq dB nq frUIT favl©t !wfuzf ?3,oo,000 air
aTftlm ?20,000 QI ©qqfm6m b ?3,oo,000 & fall 12% wrqq ?loo gM at at
awqqp qt fMaf©al
Sugandha Limited purchased the business of Payal Limited, whose assets
were ?3,00,000 and liabilities were ?20,000. 12% debentures of ?100 each
issued at par for purchased consideration of ?3,00,000.
(a) 31 fafiTag + ?12,oo,000 at wiht€t @ fafilag + ©ttatl writ + mr yfaBa & sq +
?loo aTA 6% wrqq ?20 qtfiEni qt f:Nfftraf©dl
A Limited purchased the machinery of ?12,00,000 from B Limited.
Company issued 6% debentures of ?100 each at ?20 premium for purchase
consideration.
3m Mtbit & fall 3rra?q© wfm qfifvzi ©tfatII 2x2=4
Pass necessary Journal entries for the above transactions.
mm / OR
n-rithttag + 3+?it+3rrq mr nRa g?@Fitf©a+q©N b3+7rf:Hfftra©rti©at g?
HaT wh H1 4
What do you understand by shares in reference to company? How many types
of shares a company can issue? Describe these.
14. un aTdaTawf+31fha 3#ISPrawn ssm +nT9aq $131ftw©2020 and ©r
nfifa fasT f:lq mrl aIr:
arhM €lqTTBr Hqhdf €JqTTRr
?

HuB:
(

nPC 80,000
50,000 BRMr 20,000
60,000 1,10,000 12,000
4,000 8,000
vrqravaq 4,000 10,000
31filad=r6it ar wr 12,000
1.30.000
faslat 2020 d Prlqfafjga 7TH qq 16If faufe,T ed:
3rfha fifErah d ?15,000 + a+ 3l1 nHI IINt b %aT al !nan d,d & Bw mia
€3TTI

(ii> WqfHa+f:mMfjga6qaSa:
mpc ?90,000; blaH ?lo,000; !6Faa ?8,000
(iii) +TaR ?3,000 ql mla WI
(iV) aqatqr©q ?1,000 WI
aT9aHt %+or aSd war an tMabqatRgT8aqH Mel
432 (IRW) [6]

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a
Amit and Sumit were partners in a partnership firm
sheet of firm as on 31“ December 2020 was as follows:
Liabilities Amount
?

Capital A/c's Plant 80,000
Amit 50,000 Investment 20.000
Sumit 60,000 Debtors
1,10,000 12,000
m
Creditors
m 4,000 Inventories 8,000
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General Reserve 4.000 Cash 10,000
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Loan of Amit's wife 12,000
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g la 1.30,000 1,30.000 a
Theafirm was dissolved on 31“ December 2020 on following terms:
(i) Amit agreed to paid his wife's loan and took investment on ?15,000
(ii) Assets were realized as follows:
Plant ?90,000; Debtors ?10,000; Inventories ?8,000
(iii) Creditors were agreed on ?3,000
(iv) Expenses in realization was ?1,000

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Prepare Realization Account, Partners Capital Account of the partnership firm.
. c a MmR jq $ =
m
15. WTfafheg+?roqf&3+waT820,0003+waqaraf:Mfhf©#,
e
as
31Taaqr?2qf8 gw,3rrMqr?4qfa3iw,guqgranq{?2qfh dw,gq3rfaq©raqr WI
gl Mib 3M#af:rRaf©qvqaF31TMUf$T
21,000 3+vi&fw 31TMmn VIr,000
a
VHs&TTdtle©3iwur€t fxabnw200 dw 8,3ifmrwanat nf9q6t&+b©rwr3t&3+?it
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©rgwr©r faa val 6wr fM TT&3ida ?9qfa3iw aat+§q:Waf©q TraI
@Fit at Fad+3rwq©n+agfafvfBtfwl 6
Mukta Limited issued 20,000 shares of ?10 per share, which was payable as
follows :
On application ?2 per share, on allotment ?4 per share, on first call ?2 per share,
m
m balance in final call.
c. o Applications received for 21,000 shares. Applications of 1,000 m shares' were .co
s e
s em rejected and application money returned. A shareholdersgwho l a holded 200 shares,
la a Forfeited shares were
his shares were forfeited due to non-payment of final call.
ag reissued at the rate of ?9 per share.
Pass necessary journal entries in books of the company.
32131/ OR
432 (IRW) [7] [ P.T.0.

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Pru$iRB,T b hE agm gBRqt abu
(31) rooo; 9% WRy?looqa©aaq8WWIWfMlaawwwqPrqIgIEnbrI
(S) rooo; 9%3,UTq3?roog,Matar+awWwFM©aw 5% gtftlwWViEHtal
(s) rooo; 9% win ?loo qaa a aT :+ ?5 qaa a a $ 9\fim qq fqfftla aUT
woIm qr ?baal
(a) rooo; 9% %uRn ?loo qa©aat + ?5 qaa aar+tFqrfqffhaa2n WIFI
qq?iEHkil
Pass the journal entries for the followings:
(a) 1000; 9% debentures issued at the rate of ?100 each at par and redeem-
able at par.
(b) 1000; 9% debentures issued at the rate of ?100 each at par and redeem-
able at 5% premium.
(c) 1000; 9% debentures issued at the rate of ?100 each at premium at the
rate of ?5 each and redeemable at par.
(d) loOo; 9'y, debentures issued at the rate of ?100 each on discount at rate of
?5 each and redeemable at par.
16. 9f6,i. dha 3Ir Rag @ aTd6T6 wf + 3:2:1 b nltrTa + aW8Tfq Mau ad g'nT9aH
&1 31 fatIq< 2022 a 3q©r 3rTfifa fag f:In mIr wi :
mR M&
?
?

12,000 ang 12,000
18.000 15,000
HeMI: J
+

80,000 wRbRu
40,000 2.000 13.000
60,000 1.80.000 16Rql 15.000
r\ r\
nPCE4q?rrqTI 1,20,000
50,000
2.10.000 2, 10,000
31feaw2022 aMa+Mafjga?Tdq?3ra©rwvmfaq :

(i) laPella q?fhitT©r?1,40,000; WitCH ®r?40,000; qSf,mar ?12,000 qX WM
f©aTTrqrl
(ii) +fan wit bfallnaund tl,000 a©rgrarcTrl
(iii) wf eR @Tfh©lwt©q ?48,000 fan TIal
nOam wnni&xmF w !q®t@r@lalaw ST9ndbqataT8aqHafwl 6

432 (IRW) [ 8]

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se g la firm sharing profit-loss
a
Rohit, Mohit and Vijay were partners in a partnership
in the ratio of 3:2:1. Their Balance Sheet as on 31“ December 2022 was as
follows :
Liabilities Amount Assets Amount
I ?

Creditors 12,000 Cash 12,000
General Reserve 18,000 Debtors 15,000
m
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Capital A/c's :
om
c. 80,000
Loss: Provision
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Roh it
m 40,000 for doubtful
s e
s e 13,000 gl
a
Mohit

Vijayg
l a debts 2,000
a
a 60,000 1,80,000 Inventories 15,000
Plant and Machinery 1,20,000
Furniture 50.000
2,10,000 2,10,000
Mohit took retirement on 31“ December 2022 on following terms:
(i) Valuation was made of Plant and Machinery at ?1,40,000; Furniture at
?40,000; Inventories at ?12,000
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c
(ii) Provision for doubtful debts will be. increase to ?1,000
m
(iii) Firm goodwill was valued atse?48,000. Prepare Revaluation Account and
a
Partners' Capital Accountglon the basis of above information.
a 3iwar / OR
fI+w 3tl qjn v©qMd wf + 2:1 bnlgTa+nln8Tf:rata€etTT9aT elt 31 fisiM
2022 a 3q©r nfifa fag f:In mIr ur:

? ?

VFql©Haq 1,00.000
18,000 qlfTjallgq
m
m 31aH©q 3.000 &Hart
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12.000

m .co 9,000
s
m
e10,000
s e qa ur& +ng
g la 18,000
g la R+r 60,000 a
a qt7r 50.000 1.10.000
1 00 1.40.000

432 (IRW) [9 ] [ P.T.0.

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lmiad2023 d8 fwma am# 1/5 wr #fauqdtMH&©q+Mafjga?Td qr
gjna+qt©6qnEC :
(i) BRa gag bqm+?22,000©tqfaataTuitl

i
(ii) r7faa bpI+? 2,000 at milan+magI ttfauwftbfal1 5% ©rqTa£rTqfaq
arwrrl
' (iii) fam 3rd f# # @mfab fat! ? 15,000 meIr gat & faII ? 40,000 qm meal
wfd slaM+31Wq©atHTWTqfifWt ©tfwl
Dinesh and Naresh were partners in a partnership firm sharing profit-loss in the
ratio of 2:1. Their Balance Sheet as on 31st December 2022 was as follows:
Assets Amount
?

General Reserve 18,000 Land and Building 1.00.000
Outstanding Expenses 3,000 Debtors 12,000
Creditors 9,000 Inventories ' 10,000
Capital A/c's Cash 18,000
Dirlesh 60,000
Naresh 50,000 1.10,000

They agreed to give admission to Vimal as new partner on January 1, 2023 for
1/5th share in profit of following terms:
(i) The value of the land and building will be increased by ?22,000.
(ii) A decrease of ?2,000 in value of inventories and provision of 5% for doubt-
ful debts on debtors will be made.
(iii) Vimal will bring ?15,000 as his share of goodwill and ?40,000 as capital in
cash
Pass the necessary journal entries in the books of the firm. I
17. en nT9aT$ @avrq Rmi b nTaadn + gag 3${ Raw 3:2 b 3lqTa + @rv-FTPr stea @
©T9aH gl ©4vrq + qa + ? 1,oo,000 an fta?T + ? 1,20,000 ©l q,at fIrivr fmri g1 3q©l i
aaTraMHRqt;r&HlwqtTTwM©rT+annIetMa+3Tt}++©r}lqfa©+vrxN
vhr©6+awIran daM ge nd ©a©rq+f8taH aBd3nTgl@awrq +RTaR &
fm 3rwq©3rfaftqm -gaI & faa &nFn&N MTa qaa#©aVla+q&nT9aT?ii sq
+ WTftm arq nr fwfq aa gI ia 3rrit gat b fat! ? 80.000 maI vega fta?T :W+-3N+ i
mv#fi#©r1/2vmqab qH+mmad?lqabq8w wndOlerTfh©rlFjag
432 (IRW) [ 10 ]

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se g la fBt®ahradbnrv
fBuaahaqf&3ttianlvb 2 adb©a83rmNqqfaqTarwrrl
a eI:

I d ? 10,000 (8TfIr), II d ? 40,000. III d ? 60.000 1 qu mM f# #f @HR na qd
nra an wf at stud + WTfa ? 30,000 !d + fiwIm eStI
WaqmaFr©Ftb3aEm qr f:Mafjgaqwtb38tatfatII
(i) qmqftaa©rmmuVa mrMTT? 1

(a) 1 : 1 (b) 3 : 2 (c) 2 : 1 (d) 2 3

(ii) mg, ftaWagnaTHanmfhmnTnWa mr&TT? m
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Pawan and Ritesh are partners in Vision Tech Solutions a partnership business
sharing profit-loss in the ratio of 3:2. Capital investment made by Pawan ?1,00,000
and Ritesh ?1,20,000 in the business. Their business involves developing software
and providing related services according to market demand. Considering the
potential for increased demand in the future, they plan to expand their business.
To expand their business, they decide to bring in Sundar, a software investor, as
m
a new partner to provide the necessary additional capital. Sundar contributed
o
?80,000 as his capital. Pawan and Ritesh c
. surrender 1/2 of their respective profit
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e admission, the firm's goodwill is to be
s
shares in favor of Sundar. Upon Sundar's
a
valued at 2 year's purchase g oflthe average profits of the last three years. The
a
profits for the last three years were:
I year ?10,000 (1oss); II year ?40,000; III year ?60,000. Sundar did not bring in
his share of goodwill in cash and goodwill of ?30,000 already existed in the firm's
books .
Give the answer of the following questions on what basis of above information.
(i) What will be the sacrificing ratio of Pawan and Ritesh? m
m (a) 1 : 1 (b) 3 : 2 (c) 2 : 1 (d) 2 : 3 .co
m .co (ii) What will be the new profit sharing ratio of Pawan, Ritesh and Sundar? s e m
s e (a) 3 : 2 : 5 (b) 3 : 2 : 1 (c) 1 : 1 : 1 (d) 5 : 2 : 3g la
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a (iii) Calculate the Sundar's share of goodwill.
(iV) Pass the journal entries related to goodwill in the books of the new firm
upon Sundar's Admission.

432 (IRW) [ 11 ] [ P.T.0.

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VFI - 'v (fadtqnHWlnlfalaWD
Part - 'B' (Analysis of Financial Statements)
18. (n) nqGlfbd ++#ivrfaatafaawttbfi?Mq©re©w©wrq6tg? 1

(i) aRgt©T 31]gTa (ii) OH$qaT6fiaWT
(II1) 31Tf8©® ('„) WT--fI-M
Which of the following is not a tool of analysis of financial statements?
(i) Accounting Ratios (ii) Cash Flow Statement
(iii) Balance Sheet (iv) Comparative Statement
( u) 9agyaTFfi©wr+f:jl;Mfjga++#rgtfiutaf@rTe? 1

(i) 3tvB alf:TM (ii) twfhf nT fiM
(iii) MIgHt aT TTaH (iv) 6TH
Which of the following is a financial activity in the cash flow statement?
(i) Issues of shares (ii) Sale of assets
(iii) Payment to creditors (iV) Depreciation
19. w=Ftbfiutqfaawi+71n3rtad©r fBvawrarqrmla6Krar g? 1

What is called the analysis of data provided in the financial statement of a
company?
20. O®qaT8fiTWT q8@b3Fah®ad{aqafafiWI
Write any two items of cash inflow in cash flow statement.
21 . n-Ht 3fIIPm 2013 b vm-I a xswt III b 31jSTr @dl # f+rfa fi3wr + f:mfafjga
tTa & swr ?iN an sq-uH fafjgt1 1 2
(i) f:Mfha3twlia
(ii) !dan aM
Write main head and sub-head of following items of Balance Sheet according to
Schedule III of Part-I of Companies Act 2013.
(i) Issued Share Capital
(ii) Prepaid expenses
22. u6a-rit#dqsMtd dTqafbaf:lqq©N e:
31 -03-2022 31 -03-2023
? ?
baR 18.000 20,000
+fau@ibfaeq©ulq 2,000 2.500
16Rqr 16,000 18.000
qdaH©q 2,000 1,000
5,000 4,000
40.000 50,000
©t&fatlngum 1,000 1,500
432 (IRW) [ 12 ]

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m .co s em
a$ 2022-23 + w nm ?20.000 man ?2.000 an & fat! la
se wOn qtnnlt b zmN qr gTrmq fWIT-a8rq + das a
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qaT6 a TWIn afalII
$1
4

Current assets and current liabilities of a company is as follows:
Particulars 31-03-2022 31-03-2023
I ?

Debtors 18.000 20,000
Provision for doubtful debts 2,000 2,500
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Inventories
c o m 16.000 18,000
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Prepaid expenses 2,000 1,000
s e
s e
Creditors g l a
g l a 5,000 4,000
a
a Provision for tax
Machinery 40,000 50,000
1,000 1,500

Net profit in the year 2022-23 was ?20,000 and ?2,000 was for depreciation. On
the basis of above information, calculated the cash flow from operating activities.
23. e©©aHtbf:r-Mfjgaf+18fiawT+ganT@l©fhfafiawTaqH©tfal!; 4

RavI la:+, 1 31-03-2024 31 -03-2023
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war ed &laTe: m
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(a) 3+W:M
tt dTa arhN:
ag 2,50,000 2,00,000

(a) atEf©Tfa©wr 1,20,000 1,00,000
3 dTa aMa:
(a) aIFITfta&qaT§ 50,000 50,000
OF 4,20,000 5
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(B) RITzitHlqfHzlt

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g (B) %fiaT 44,000a 40,000
a (u) dag ud Omg nqwl 16,000 10,000
m 4,20,000 3,50,000
432 (IRW) [ 13 [ P.T.0.

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Prepare comparative statement from the following Balance Sheet of a company :

Particulars Note No. 31-03-2024 31-03-2023
? ?

1. Equity and liabilities:
1. Shareholder's Fund :
(a) Share Capital 2,50,000 2,00,000
2. Non-current liabilities:
(a) Long-term borrowings 1,20,000 1,00,000
3. Current Liabilities :
(a) Trade Payables 50.000 50,000
Total 4,20,000 3,50,000
11. Assets :
1. Non-current Assets :
(a) Fixed Assets:
Plant & Machinery 3,60,000 3,00.000
2. Current Assets :
(a) Inventories 44,000 40.000
(b) Cash & cash equivalents 16,000 10,000
Total 4,20,000 3,50,000

mar/ OR
aRgt@in3qTa+3aq wr twa g?3qqTafBVaWTb mr nrg g?
What do you understand by accounting ratios? What are the advantages of ratio
analysis?
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+idl,Iq + 3rrq 1,20,000
tial,Iq + 3rra at nrTre 60,000
3+wqat 2,00,000
VITIUH8q 10,000
?!©HPI 54,000
dTa+ghgt 60,000
aqaMH 40,000
ga fi@ (q©a fim 40.000) 1,20,000
3tHa tReK 50,000
vladghgt 4,00,000
432 (IRW) [ 14 ]

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m .co s e m
se la
wamat wit qwrnibmmqtMMmi=lqTa}#wrqafat!:
g
6

(i) ?FgHrq31lgTa a
(I1) 'ITy, WTa
(iii) HTfiTa HW
(iV) baR 31Tad HSgTa
The following information obtained from financial statements of a company:
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Revenue from operations 1,20,000
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Cost of revenue from operations 60,000
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Share capital
s 2,00,000
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General
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a profit
Net 54,000
Current assets 60,000
Current liabilities 40,000
Total sales (cash sales-40,000) 1,20,000
Average debtors 50,000

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Net Assets 4,00,000
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Calculate the following accounting ratios based on the information given above:
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(i) Net profit ratio
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(ii) Current ratio
(iii) Proprietary ratio
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(iv) Debtors turnover ratio

VFI - 'Tl' (afllafhq aUtmT)
Part - 'C' (Computerised Accounting)
18. (a) fqqfafjga++#IVitnwaatpadIItmigaTTataglafBgmT Hit?
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Which of the following is not salient feature of computerised accounting
l a a
ag system ?
(i) Simple and integrated (ii) Accuracy and speed
(iii) Complex (iV) Transparent
432 (IRW) 15 [ P.T.0.

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(u) dqvr©qtgdga6+ B&TldAwardaR4€atiHrt? 1

(i) CUT (ii) UNDO
(iii) REDO (iv) DELETE
which command reverses the last action performed in the spreadsheet?
(i) CUT (ii) UNDO
(iii) REDO (iv) DELETE
19. wfla8acdRM@+bREWlf©C$a mr g?
What is the shortcut key to select the entire worksheet?
20. ua+a+dtdthgTf8fb+€Tnawrqr©t+bfat!#ivr6@nwhT©# #? 1

which function is used to calculate depreciation using straight line method in
excel ?
21 qTs-UTf 3l? VF UTd + a{ a nmr fafjgt! I 2

Write any two differences between Pie-chart and Bar-chart?
22. d)nada g),I aUT yuna a sq figqalia nI wh a at STaT staT dqf?tIa magI 4
Describe the features of a Computerised Accounting System that ensure data
security.
23. dg©l mInt g?df©Tafif\mfiflla©r wh©tfalII 4

What is the meaning of code? Explain the different methods of coding.
mRI/ OR
fiukrfi?awrbfw $WlaMita+8Tfam%bWdhT bqmd WMsdI
Explain the importance of using charts and graphs in electronic spreadsheet for
financial analysis.
24. nWiBJC3tTftafta®ab%MehWeafWlfRma®H3B1 STeiNF ®n# RMT
HT 3TMR mr g? 6

Explain the importance of absolute and relative address. What is the basis of
using relative address and absolute address?
#####

432 (IRW) [ 16 ]

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