Uttarakhand Board Class 12 Question Paper 2024 for Accountancy

UTTRAKHAND BOARD

Question Paper

+dil'i.
Roll No. Ufrd gqi frt riwll : 15
It6o, of printed pages : 15

L32 4&*, {rcB}
?.fi?,4
frG,€rm(ffiot
ACCO{INTANCY {THEORYI
Hq-q,:q'ull twTt-:80
Time:3Hoursl tL{ax"Marks:80
fr'dsr , (i) q6 ssr-wr dH eilrit d Aqm d , 'o'. 'rs'3f<'rr't
Directions: This qr.restion paper is divided into three partsi 'A','B'and'C'.
(ii) qrrl'6' H+ft q-fteTrfiiq] & ftu sTM *l
Part'A' is compulsory for all candidates.
(iii) tTrri's' st{'rT' ,fi * 6t$ r.F ?{TTT am orEqr *t
Any one paft frorn Parts'B'and'C'is to be attempted"
(iv) qsqt & B€fftn Gi6 s{& Hqis s+frm frr
Marks ailotted to the questions are mentioned against them,
(v) r+n qlq 6\ €EFqdE q,?d ep* e5.fu.T r.rq f,tBtt
Read each q-rest o. carefu iy and answer to the point"
(vi) ffi'F"'@r 1 dur i a E-dffiq qq{ dl gq q5{tS s-6.-u' rE e fu sfl* d ut{ 6-6E
ftd ,TE I Hfi fu6-n 3rq-$ yd{gfu-6r d ftfuur
Question No, 1 & 18 are multiple choice questions" Fc-,ur options are
given in answer of each paft of these questions. Write ccrrect optlon in
your ans\,ver book.
(vii) {s qwr-q-, i sqq q-{ 6t$ kfir{ T& * amfr o.frqq qpqf n 3rT-dR-6 fro-ro s-a-q
fuqr uqr tt t-t qgn) ii Sam.r'm frffi-iq m fr rt< frr,rot
There is no overall choice in this question paper, however, an internal
choice has been provided in few questions. Attempt oniy one of the
given choices in such questions.

tll I P.T.O.

trpr -.rF'' tdsrsnsl

Pa rt-'A' (Accou nta ncy)

l. (6') wd b s*$qcT q{ srft Hqfti?x} mi e}q Eq-e sri q e,wr<fu
ffi frfi s,m d
(i) gtrr6 Hs trR (ii) dTsTR d.q q-{
(iil) m-q Ts q{ (iv) gq-fr + 6X i*
The balance of all assets are tnansferred to Realisation account in firm,s
dissolution :
(i) Orr book value (ii) On markei value
(iii) Cn purchase value (iv) None of these
(s) R a 3Tt{ R 5:4: r il sqw6 s crn+ fotTrfrq o::fr g eT+fl{ dr p md t sr+mrr
raur
6:(?rr*t pa ffikDrqrroro-ro-GilqTa eGadr R ffimr:+-nfu 3,T{lH6hH,
1

(i) 1:4 (ii) t:.i (iii) 4:i (iv) 4:4
R Q and R are partners sharing profits in the ratio of 5:4:t p retires from
the firm. After the retirement of p the gaining ratio of and
e R will be :
(i) t:4 (ii) 1 : 1 (iii) 4: L (iv) 4:4
(q) uo; srffi sC d HTfrrd 6.r ilftrffi 6tdr d ,
1

(i) *frra (ii) 3rfikd (iii) rigffi ilfu-d (iv) gqs * 6t$ qfi
The iiability of partners in a partnership firm is _

(i) Limited (ii) Unlimited (iii) Joint Liabiiity (iv) None of these
(q) 3{q-da 3ffi b gr.' fuf6 q{ HTIT 61fuH uri t Fkidfh fu-qr
6u E,dT *l 1

(i) #{f, srqT srdT (ii) ffiriu+ unn
(iii) qlqFq rr*z'qrcr (iv) 3iyT,X# g.rm
The profit on reissue of forfeited shares is transferred to
which account?
(i) Bonus share Alc (ii) capitar Reserve A/c
(iii) Generar Reserve A/c (iv) share capitar A/c

432 (rCB)
I2l

(s) s+ urrlrf, tr{frT grn.rq 3rcTqrt .r 6{ qTt fr fufr e *q * mq+ fi qqffi
q( qril{ d-dT t, t d - 1

(i) qfefldxulq-d (ii) sxfdTn-frulq:r
(iii) qM,fuuqrqa (iv) s+uRn-6fto?pTq-r
Such debentures which have charge on asset of cornpany for the purpose
of payment in case of default. They are -
(i) Secured debentures (ii) Unsecured debentures
(iii) Conr,,ertible debentures (iv) Non-convertible debentunes
(q) -fEry+ ft} or E6 tir{ e} a-+ar b di b ftu frrtfr--d fo-qT Hrf,r d, d} ma& d ' t
(i) niUa Esi (ii) qTfun[fr
(iii) F,ffrd5fi (iv) *fuoi.S
The portion of the authorised capital whlch is issued for subscription of the
public is called-
(i) Subscribed capital (ii) Called up capital
(iii) Issued Capital (iv) Reserve capital
ffi{er : H@r -t b 3ir-& d qqudiii, d 6err} d oe*r* (A} neil trnq (R) & sq
H-Q;r

dfrkdb-qirrqltr ffirrkoffii(i), (ii), (iii) FeTT (iv) frtgn-oxgrorvfr
rrx dtBut
Direetions:In next two parts of Question No, -1, there are two statements labelled
as Assertion (A) and Reason (R). Frorn the following options (i), (ii), (iii)
and (iv), select their correct answer.
ii) A f,uI R d-+ H& d d-QlT R, A fr T& drwr ffim *t
Both A and R are correct and R is conrect explanation of A.
(,i) A asrT R ctit s& d srt R, A d e-& qrsTT r& axrr *t
Both A and R are correct'but R is not the correct explanation of A.
(iii) A q-fr d *={ R qmfl tl
A is correct but R is incorrect.
(iv) A d'er R a)_+ Tf,d dl
Both A and R are incorrect.
432 (rCB) t3l lP.T.O.

(E) sTfudFelq (A) rren n;ffi EDC { 3Tftr45ilq so er#6.rc
' e\ e-oil dr
ffiKq (R) 3iT{#q {Trffi BTETfrqq, tgoz d HrSErt a1:rRro.rq
' €cr frrrfkd
*l 1

Assertion (A) : A partnership firm can have a maximum gf 50 partners,
R'eason (R) : Maximum limit of paftners is prescribed in Indian partnership
Act, L932.
(H) 3TfYder,I (A) : zrfr Hrffit sdq C qra eqfi mr sTrienr q-&
t d ers-dT{ m} fu
t qrs fuqr aren di
rru Tur r{ 60lo qfr ES of ar

tFRpt (R) qTffi €d'q b sfifl-fr d $rffi 3f$fr{r{,
= 1932 b'u,,c-.in mrI6H
dt rs rkDR, qdffi 6t fu qs xqr rd sfr ds # rq t erE frfl
60/o *ftr,
=,=r
sFqsTr, H'r.w qbr (r rR eqrfr of si-gqfr
6, 1

Assertion (A): Interest on loan to partner is charged@6ol,r p,a.
if
Partnership Deed does not provide for the charging
of interest.
Reason (R) : In the absence of Fartnership Deed, provision
of the
Partnership Act, L932 apply. Thus interest on loan
to partner should be
charged@ 6oio p.d" otherwise, interest is allowed
at the agreecl rate of interest.
qtr
' qs{ s@r'2 delT 3 C fud rrs merii b rrqu lBlll 3{srEr 3re{ 3Tk 6-{ J+ ffi+
rd{gk6T + frfour
Note: In euestion No. 2 & 3, mark ,True,or,Ealse, against the given
statements
and write thern in your answer book,
2. Et' & fu6{ q{ Hc 6t g*d fr d{fi qrm r& dw Tqt@b-{ srar FrqT E,-ur gr 1

In the books of the firm at the time of dissolution of the fJrm
revaluation account
is opened and not the realisation account.

3. 6TrilamffiqAsisiidslw.gr:friffr6qfim.{re'fitr 1

The company cannot re-issue the forfeited shares
at discount.
4. fS m Td qrq st fo drrq-$ b sqrwi & g'{rq ffin arm *, mn s-d-drdT *? 1

what is called the part of capital which is called up only on
winding up of companv,

432 (rCB)
I4l

s, edr b fr$r-frdaT S a1un ffi mi 3TRrdrr-{' nrfr of rr$ TRT or ffi qftqld t
oq q& Blqi aTieu?
1

AccorOing to sEBI guidelines, the 'minimum subscription' of the
capital should

not be less than what percentage of the issued amount?
6. n sik B 3:ze ergrc fr rnq-6lfr ltqrsr{ ort 6u w#<rr frr c o} TA fl-Sax b req fr
€t A 3Tq+ ffi or 1/2 3ff{ B 3{q+ ffi mi 1/3 t{nr c b
q'e{ d anrl o-G
qA.qT
Rz..,
fr'"rTrfrq 3rwrd d rrur;n q'1But
=,ror
-+qT 2
dt f,i"t{"Erfr
is admitted as
A and B are paftners sharing profit - loss in the ratio of 3:2. C
share in favour
new partner. A surrenders L/2and B surrenders L/3 part of their
of C" Calculate the new profit-loss sharing ratio'
7 er$artT ridq & sfiTrd fr, frrq b sryq ti mr frqq t: ?'

,, ,r nr'li frt{rf,q 6"1 3i-1q1f,
-Fl"- 6T Efr W q61
,n .^u a:::.c: cF Partnership Deed, what are the rules relating to-
--J

,, I ) I nterest o n Pa rtn e:s :a P ta I

E, s+fu-yFr<m' stk 'sroT-3firalq t s+<< s-dEE 2

Distinguish between over-subscription and under-subscription'
s. Cc q.*Tili 3iqT € mn nfi+qrq ta 2

What is meant by sweat equity shares?
1 o, A d{ B Lr6; $f fr sr+fl( dsir mn+ E 6rfr m}
q<rqq-s{rs{ fu dr 1 3{fu, 2021 6} f,;rfr
ffianvr, { 20,000 atII { 1 6,000 efi r E$ 2021-22b dlTq ffi w kqr dr;T Frd,TA g-d
drrT r 0,000 erT t s-dl6 ingd1q o1 HH d+ ET-e
.1
{frr t a-q qr+(rfr e.+tq dTtT-

fu-ruT b [d ts o. 5oro ffi ad 6t a{ + qra mt ffi tir dl 4

A anci B are partners in a firrir sharing profits and losses equally. On lst April,
2021 their capitals were t 20,000 and { l-6,000 respectively. The net
profit

durinq tne year ZOZI-ZZ without charging interest on capital amounted to
{ 10,000. Calculate the amount to which each partner is entitled. When
partnership deed allows interest at the rate of 5olo p.a" on the capital before
distribution of Profits.

432(rCB) tsl [P'r'o'

L 1. 3{, s 3fr{ H Lrfi Ed fr v.Hffi d dr rrr$t oi v,qrq
3qqrdt fu di s,+o1 rcvr, {
80,000, T 60,000 E r 40,000 dr qrffi Titrs b stm-q r"fr q* qm 61 a1{fi 10% *fu
8t XS q{ qrfl e-i qrrcnq =r€r fr,?lT rr-qi sft{ E{ b; e0,000
rrql sfiEg{6' f; m.sr m frdftH ex frq"
qfrfu fifriul
4
A' B and c are partners in a firm sharing profits
equally -i-reir capitals are {
80'000' { 60,000 and t 40,000 respectivery.
As per partnersr;ip cieed interest
on capital €) 10% annuaily. interest on
capital was not pic, :ed arrd profit for
the year { g0,o0o were distributed. Do the
necessary arljLS:T3_i entry.
sreElr/OR
ffirT 3r-Eqrc ffi'fi? -fro1 lIurn ffifr mt m.#
de
What is sacrificing ratio? Why is it calculated?
12. r gfim, Zoz2d{rs, vfl-sfr. br-d6{ i0Erds003ighb,.,.r
'oi r< r- r== = r;fr3,iET
H $ldrq fu-qr erT, J* frfir d H-ilm-c
fr;
'+= _:{ frE,g:
sfiT d qzrq.ud
t
{ 2 deil T 4 9fr 3is'' mt 6{ a g-o:t sri fu 6T{ur
r*d,3{sil 6T .E,=
riqTr
x$, zozz6)asrvrsqrqo) r +.-soo cg{**tgq*rffrdar = =e
t=.2 .qsu,l
1

gffi-d fr r-rur m gqffi{qr b its-nqaT ri;mr ot*dr 4
on 1nt Aprir, zaz2 Rarn, was the horder of
500 shares of { i!, 3ir_ : satyarn
L'td' He has paid at the rate of t 4 per
share. At a rneeting o;:-= l -e:tors held
on that day his shares were forfeited
for non_payment oi the . -_: :_: .rnal
cf { 2 and { 4 per share respectiveiy, on calis
Lst May, za2z, :-.s= :iares lvere
reissued to Shyanr for t 4,500 as
fully paid. Give the Journar .-:- -s io.;-ecording
iorfeitul"e and reissue in the books
of the cornpany.
13. uffi ftTfrts i-rm_qptq ad nm= r +"00,000 t fr Fq bt 3t'' Lr_:___E61r. I00 ffi sTsi
mt a< * 3rq fuffic ftr$; ryy qfrfu
(3{) HqTer q< dlt
oit
"*ft
# *t; =+
(d) ro.yo fiBq'q q{ di
4
X Linrited purchased a machinery from y
Limited fcr- i 4,00,000 and issued
shares of t 100 p's' foi- payment.
what will be the enti-ies passed if the shai-es
a re issued :

(a ) at par-
(b) at 10% premiunr
3{e&x76p
432 (rcB)
l6l

I
xurffi t srq ror qq-flfr sl x"nreib Frlq-{ e #{ smTttor aufc
d,fi,}l

Whatcloyoumeanbydebentures?Explainthethreetypesofissueofdebentures?
ph frE-rq dft frfq q-{ sf,f,t
L4 r"r uE r,r a}H€ffi{a;r frsrT-f,E 3,2 h 3rdqTd fr E5i-t
3tt{ rrtfi
fr1 <ifu { 27,5C0 eftt tro;g tq < zoo utt
{k* p}- r,i : r 7,650 rrl : { 4,300 I dq<rit qirl sr+ax siluenEq dt
B*ftd t r zs,+s0 tr{f, gE, H-rTIwI a-CI { ,540 2i 1

E{tr srcrT, ffi uo tHtr lgrnT frsra ry w,* fr gf16 s-< dfu1
6

14 and N were partners sharing
pr-ofits n the ratio of 3:2' On the date ci
dissolution their eapitals were - f'l ; i 7 550 I'J
: {'1,300' The creditors amounted
Tne balance ,:,f .aS-, ,,,as i 760. The assets realised { 25,430,
the
to? 27,500'
expenses on d ss'l;i !- "'=-e i i'540' Ali
pai'tners were solvent'
. -m, showing the Realisation Account, Capital Account
close the :cl.S r: :-e
and Casn -,'3C3-"li'
tr =-++a--
,1). -j =- ,#iT Efrffi fifrg ,
o

- = xrrq.e { 95 q{ frrfFld, < 100 E{ glrslftq
s rj6 xulqri < 95 Er{ ftdfq-6, 105 q'"{ qilqq}q
rH) trfi xuiEm { i00 q{ friiFrf,, 105 tK qh€rfrqt
{a)s6m14Ilrt{105q"{futfril,{100wstr€ritqr
r"fu uq q,{ 6T 3if6f, Tiq { 1oo dl
Journalise the transaticns given below :

(A) A debenture lssued at { 95' repavb!e at t 100'
(ts) A debenture issued at { 95, repayble at t 105'
(C) A debenture issued at { 10C, repayble at t 105'
(D) A detrenture issued at { 105, repayble at t 100'
The face value of debentures in'each is { 100'
3{erquoR
,sisr,
6T flT arg..d te frtlm ffir< b aiqil sT w€ ss t fril{.T drfret
what is meant by 'share'? Discuss clearly the various kind of shares'

t7l I P.T.O.
432 (tCB)

16. 3i 3ik s Lr6 wd iiEngl-flq plt s=rm mt{ Bxffiq srgqtd 2:1 uTt m+f mr 31 q|ci, 2020 aii
Hrilr{i ff+ m-e qS mi BtTfum frgr tq q-flT d , 6

ilftrq err{lQT H.qh
azT fun 5 ,000 qt-me aet d 5,000
ffitrs &rcl-q 29,000 {)w &d5 d 20,000
3rtrf," arq 1,000 frlgrs aqan 30,000
f$srft' {6frqr 20,000
3i 90,000 (f,Iutr 50,000
s 75,00a 'i
,65,000 eftrT 75,000

's" mt kq. qrd R =; =---ja ffi s{ q rdqT kql rrqT
1. ,v,q{**rnfl =. _ "rrrsftgr s0,000trft3fi{{ 30,000wTfrbsqfrm-q1|
z. <6itqr { r e,. -,: = at er-rfr d.r
g. f.fqrt rK 5olo 6- :; _ a,TilrrJ Xf "b qTcfelf;i qiICIT E11r-fl
4. { soo e et ;-:."=rg= q-& kqT rT-qT * t

y{jfBn rnf & gq*qrc-r tr= d Hi!*ET-{i e Fi qqlt irnr 6tr
A and B were parcriers n a rr:r-n. Their profit sharing ratio was 2;1. The balance
sheet oi firm for the year enarng 31st March , 2020 is as foliows :
Liabilities A.mount Assets Amount
Bills Payables 5,000 Cash in hand 5,000
Sundry creditors 2 9,0CI0 Cash at bank 20,000
0utstanding; Expenses 1 ,000 Sundary debtors 30,000
Capital Accounts : Inventory 20,000
A 90,000 Piant 50,000
B 75,000 1,55,000 Buiiding 7 5,40CI
2,0c,c00 2,00,000
C was ad mitted as a new partner- on the followinc terms :
1, C brought { 50,000 as capitai and T 30,000 as goodwiil for 1/4rh share in
the pnoiits of the firm.
2. Inventory is to be increased by 2,000.
3. Provision for doubtful debts wiii be mode on debtors @ 5%.
4. T 500 of creciitors were not recorded,
Prepare Revaluation Account and Partners' Capital Account of reconstituted
firm.
3Terqr/oR
432(rcB) t8l

H,r$dr-i b eiq-6raT ir6or t 3{lq wil q:q6d da sr+mrer mq b qirq wTfr b q"w+i S ast
ft-qq dl rB qqfl+ & ftu 3ffirqffir
qfrffi mtk.St
wi.rat do you mean by Retirement of
a Partner? what are the rules reiating to
vaiuationofGoodwillatthetimeofretirernent?Givenecessaryentriestoiliustrate
these ruies.

t7 1;ffi Fflm-$s:fr u6 HT*"fri @ffirq * ruqa
{Is' sqlsr 3fu fr'f,{ qT+eTq d' dt'ftqf,
fr irfr Eu d I sq6r tfr1 dIaH S-ffif: t
**ti sfr-* 3.r6Tqi b rereq 3t{ ffi itt+sq
5'00'000'

3'Eqm 5:5:8 oTTl
i a-.J,j C00 3iR < 8,00 0C0 e2lT o;v
qE FTUtq'ftrqT r-fl fr d am-'lt
---T :--5 :. CIi frm< 65q+r flF ri d, Fgfrg
;:= a'Egiq
e-{i e frE qqt* T6-d1 F.irI{Tt qq3f1{ ETI{T i S{ltFI frfEl-d-eT
: qrrT
=-i.;--= -#
= 3!T1a6 -,*^i t qt6q to- q-6I 6{ H-6i sfl( q6 q6qfr €f fu ffiaqq-ffi ffi
-== -fuq
q-d -srsalq m qirfrE fu-rTl f,|qT urfu sft 3ilit <ifri miu'n
eif s-fi e\ g{T d]{t b frs u-d'
qEHrtrdR 6\m-f,q b s{r€} fr€ e s{K-{ ?rTr{6r frffi'r
ftTilS =n6q rifif,I ffiFI:ik
qfturqE{iq '$-fl Hq.dt b ilfld €T6i{ qil ffifril{t
B.flffir mlT bEr{ +trrq ff$ fu-qr frrorm,
iiq'aqT rr-qr 3fu ffifu sKI 3Tqi ffi
fur
"fi
tfi o* @.rfr h frfrqq b sq fr r s '00 '0{10
kq Trqt
3q+-if, Htrorfr 6 3rril-*.
q< Fmkfoa la_fi b rtx dftt -

I
(i) 1IrT, sqTq, cE-{ 3if-{ Til-fl{ a)-T TqT nril fti{Tf,{ 3i$Td ffiT Emr? I

(3T) 1:1:1:1 (q) 5:5:8:8
(ri) g:rt4t4 (a) 3r+tFf,*ftt$qET
{& Hrffff mdq 6-{T 6r$ tT$ [fr of uqnp' ffiT fi?i?
I

(ii)
(3T) < 5,00,000 (c) { 8,0c,000
(rT) { 4,00,000 (c) { 3,00,000
(iii) cmf b wrfr b ne fi uur;n frBur 2

(iv) s6q6I{Imiurre{flTfrbfirftIqTTbfrutr+f,qfrftdfu12
RanSan enterprises is a partnership business
with Ram, shyam and Mohan as
items and equiprnents'
partners engaged in production and sales of electricai
( 5,00,000 and ( 8,00,000
l-heir capital contributions Were 5,00,000, {
respectivily with the profit sharing ratio oi 5:5:8'

I P"T.O.
432(tcB) le l

As they are now looking frrwarci to expanding their business, it was decicied
that they woulC bring in sufficient cash to double their respective capital. This
was dt"tly followed by Ram ancl Shyam but clue to unavoidable reasons Mohan
coulid not do so and ultimateiy it was agreed rhat to bridge the shortfall in
the
required capital a new partner shouid be admitted yvho wouid bring in the amount
tiiat Mohan coulc not brrng anC that the new partner would get share of profit
equlal ttr half of lr'lohan s shai-e which would be sacrificed by Mohan only.
consequlentiy tc tnis agreement sohan was admitted and be brought in the
reqr:ireo capitar and ( 3,00,000 as premium for goodwili.
BasecJ cn the above information yoLr are required to answer the
following
questrcns -
(i) What will be the new profit sharing ratio of Ram, Shyam, Mohan and Sohan?
(a) l_:1:1:1 (b) 5:5:8:8
(c) 5:5:4:4 (d) Noneoftheabove
(ii) What is the arnotlnt of capital brought in by the new partner S6han?
{a) { 5,00,000 (b) t 8,00,000
(c) T 4,00,000 (d) { 3,00,000
(iii) caicuiate the varue of the goocrwiil of the firm?
(iv) Dc the journai entry for the Premium for goodwill brought in by Sohan?
qrrrr -'Br' (fr+q
k{$rit o.r fredwr)
Part-'B' (Anatrysis of Financial Statements)
18. (mt *.s Bi b Gtil q'f,trrq b itE sq't qMq * m.r-wTi m] qrsr mt
Es fu mtr
ffi F{rftq fuwi ETFII Erdr *? l
{i) mffi-51fr s* (ii) 3rTftJm. fugr

(iii) dq mrd kqwT (iv) toe qdra kqrq
Which of the following financial statement is prepared to analyse
the reasons
or changes in barances of cash durinE accounting year,

ii) Frcfit and Loss A/c (ii) Baiance Sheet
(iii) Fund Flow staternent (iv) cash Flow statement
432 (rCB)
[10]

(1s') Xol'-H.qar 3rEgrd * , x

(i)dw(ii3lpm(ii)gilerq"&IlrdT3T$kT
(iii) ffiTq tr{f,T 3{Wrd (iv) il{t + 6t$ tre
Debt-EquitY Ratio is-
(i) Liquidity R.atio (ii) Solvency R'atio
(iii) Frofitabiiit,v Ratlo (iv) None of these
,3Iw, Sifud E'T J+ 3{q*
*o , qq;r Hwr 19 deit 20 t fuA n'u e;?I+ e q-s '1rfrI' 3ialulT
3ilqkr6Ttifut
Note : In Question l'lo, 19 & 20, mark @. or 'False' against the Eiven
state-

ments and write them in ycur answer book'

1e. erqH,..qfr w ar{ilfrrd 6-1 3Tlref sr{qld 2'1 t!
1

Ideal ratio of current assets and current liabilities is 2:1

za. @ rora fu+<q Su 3fu'Tfr qftm G src fr tt 1

Cash flow statement is nothing but a cash budget'

21. rtog rdrd kfluT e eX * Nq)rI qdH&l
2

Give any two uses of cash flow statement'

22. 3{frn fr. b *q e} '

40,000
2013b3{f,frfrF*IT
33,200
2ol4bsrf,CEftdrrl
ili fi Et{r-q m.q+ t zsuuo frFq}IT t e000 b nrt{ I1-{ &A $r qfr 6.q* t E i ii { 20,000
fl -clii{ 3Tffia fuqr t a} ffir1la Bqieil 3fi fraqr Bqlai t G ,--dT6 fr rrur;il mtfrut
4

Amii Ltd, had the foilowing ba)ances :
Investment at the end of 20t3 40,000

Investment at the end of 2014 33,200
profit of
During the year the company had sold 25olo of its investments at a

432 (ICB) l ll l lP.T.O"

( 9,000. Calculate cash from Operating Activities and Investing Activities, if the
cCIrnpany had earned a profit of t 20,000 during the year,
23. ffinq'ffrmtt'trdT{3{r-{d3rdqraotrruFnstBu - 4

a

irTtftffi fr{ilT Zi ::,r
3Tfuq A{ci{ i. -::
erqt-frtqrcatos ':: -:-
kfiq qrqfi 'z
-. -
Calcuiate Debtors Turnover Ratio from the following informar:-
T

Cpening Debtors 2t _ - -
Closing Debtors 35 :: _

Cash Received from Debtor l_ SS :::
SalesReturrns D __-
3[eErr / oR
si-gqrd fMquT ffir A? F{rb rtwil oi t*u* othsr
What is ratio analysis? Discuss its objectives.
24. rrdT drxfrtqTq b 3Tfkffi + Frq Hd6 31 fr$ry{ 2018 6} qrq H -i +
-(
tsg 2, ---
tt-ffi (sId) 't2 ---
w;tl
Tqaa
qq 2 _:-
Erq"-dR / ---
ffire
l.\ l\
iGfiI
F-q J+,---
m-.{ flq-€t

str qf,qr & srT€lm q-{ F+c{ of rrr[fl dftu ,
6
(6) mr#il-dffis-gwa
(q) aqg-{qm
432 (rCB) l12l

a

-
J =:_ -----=J
-'J --
g I

--: '' c''ving data are being taken from the records of Tata Corporation as on
lls: Decembe[ 2018-
t
Cash 25,000
Debtors (net) 1 2,000

Inventory 8,000
I
Prepaid Expenses 2.000
Creditors 12,000
Bills Payable 3,0 00
Sales 5 3,0 00

Purchases 34,000
Purchases Returns I
754
one the basis of above information compute the foliowing :

(a) Working capital Ratio
(b) Current Ratio
(c) inventory Turnover
(d) Payable Turnover
tTrq -'q'(3Tftla+radrrffiI

Part-'C' (Computerised Accounting)
18 . 6 r ffiqrfl-fc. frEi-oq wr& fr sfurftm d,
(
1

ir) 6rflq'i (ii) ffi"fi
(iir) 6rd*qr 3fl( ffiq-{ ''
(iv) STt + 6i$ ffit
Computerised accounting system consists of:
( i) H a rdwa re (ii) Softwa re
(iii) Hardware and Software (iv) None of these
432 (rCB) t 13 l lP.r.o.

(ul mqq b Es-r b fu ary rzf'rT srd d,
1

(i) Atr-FF1 (ii) Alt+F3
(iii) Att+F2 (iv) Esc key
For creating a company we use:

(i) Alt+F1 (ii) Air+F3
(i,i) Alr+F2 (iv) Esc key
*u , swr H'wT 19 f,Er 20 fr frd w 6'err) b .nqu @_ sTekir
-aNs ::.- = 5 3qtpfr
F{gRn-sT it frfuur

Note : In euestion No. 19 & 20, mark ,True, or ,Falsel
against i-: : ,:: state_
rnents and write them in your answer book.

Ls. ,\ra Bn-s &ft Eh1-{ 6: ffi d d-cr r6HT tt 1

Gateway of Tally screen is separated into six sections.

20. mfr qqlurm' es,+ e ftu sq F6 TCrq dr} dt
l
To view the receipt voulcher; we select F6"

21. dg,mq d d-ffi-d 6-r ffiT sq*rT tl
Z
What is the use of rvorksheet in accounting?

vz. BTil&n q"rffi b Erld6 6t{ + dl rqt * rd6 ai de}q fr wraira
4
what are the components of database systern? Exprain
each of :-_.se briefry.
23, ffiwTrfl€ EdrrifuT flqwq b 6t-$ aK mn{ sdrwt
4
state any four advantages of computerised accounting
system.

3fieftn 7gp

fu"ffi dqT ffi-{Eqefitr-d eg-i6;q qd6 t sr<-q mthsr
Distinguish between manuar and computerised
accounting system.

432 {rCB)
t14 l

24 E6*n qrfiq b 'e*-d' 'dfr' 3fir 'hTc, b oirxT
6T wfr rielq ir #Brsr 6
Describe in brief the function of 'Tabre,, ,euery,
and ,Forrn, of Access prograrn.

*****

t

).

432 GCB)
tlsl

QUESTION PAPERS
GET PREVIOUS YEAR QUESTION PAPERS FOR ALL CLASSES FOR CBSE, ISCSE, ISC AND ALL ALL
STATE BOARDS HERE AT

Andhra Pradesh Board Question Papers
BOARD
WISE Assam Board Question Papers
Bihar Board Question Papers
Chhattisgarh Board Question Papers
Goa Board Question Papers
Gujarat Board Question Papers
Haryana Board Question Papers
Himachal Pradesh Board Question Papers
J&K State Board Question Papers
Jharkhand Board Question Papers
Karnataka Board Question Papers
Kerala Board Question Papers
Madhya Pradesh Board Question Papers
Maharashtra State Board Question Papers
Manipur Board Question Papers
Meghalaya Board Question Papers
Mizoram Board Question Papers
Nagaland Board Question Papers
Orissa Board Question Papers
Punjab Board Question Papers
Rajasthan Board Question Papers
Tamil Nadu Board Question Papers
Telangana State Board Question Papers
Tripura Board Question Papers
Uttarakhand Board Question Papers
Uttar Pradesh (UP) Board Question Papers
West Bengal (WB) Board Question Papers