MP Board Class 12 Question Paper 2020 for Book Keeping and Accountany

Number
E-826
Roll No.

Higher Secondary Examination (Regular) - 2020

3W Ai Tis
BOOK KEEPING & ACCOUNTANCY
(Hindi & English Versions)
Total Total Printed Time : Maximum
Questions : 26 Pages : 16 3 Hours Marks : 100

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-826 1 IIIIIIII111101111111111111111IIII00101111111111 P.T.O.

Instructions :

(i) All questions are compulsory to solve.
Question Nos. 1 to 5 are objective type questions which contains choose the
(ii)
correct alternatives, answer in one word, fill up the blanks, match the columns,
true or false etc. Each question carries 5 marks..
Question Nos. 6 to 10 are very short answer type questions. Each question
(iii)
carries 2 marks. Word limit 30 words.
Question Nos. 11 to 14 are short answer type questions. Each question
(iv)
carries 3 marks. Word limit 75 words.
Question Nos. 15 to 21 are long answer type questions. Each question
(v)
carries 4 marks. Word limit 120 words.
Question Nos. 22 to 26 are essay type questions. Each question carries 5 marks.
(vi)
Word limit 150 words.

(vii) There is no limit of words in numerical questions.

(viii) Question Nos. 6 to 26 have internal choices.

1 X 5=5
1 - t't

(3T) 3-171- 1d r \Aid! —

(i) TZT (ii). 77-04141Rch

(iii) 7iT c't uLdTcit %F1- (iv) M-131-4t

(r) 3Tri-4-4 —
trT

(i) atrud"

(iii) 31TWitW iPT (iv) &N.m-ri-t

1PT cb icrN
1
(-) 3T 3-tR atFT I -1 ch I -144-119 3 : 1 4 0)6

cbtdi t I 3-T 417 11=T1 c -
4)1 - 1-11T 31- ill —

(ii) 3:1
(1)
(iv) 3 : 2
(iii) 2 : 1
2 IIIIIIII1111111111111111111IIIiIIIIIIIIIIICIIIIIIIIIn P -T•0
1_ 320 / E-826

(q) i thqi< A c.11 i Effr
' -&r-4 cb) 1r Nzrr
1
(i) 3-1-Fr fi -wrrd. fiRT

(ii) Trrq
(iii) I-Trfr

(iv) ct) -141
Tiitu
-qT41- -a-r-4 (ii) t -ura 4
(iii) i T k (iv) ltul .UF4

hoose the correct options :
) Income and expenditure a/c is made :
(i) By firm (ii) By non-trading concerns
(iii) By sole trader (iv) By company
Excess of actual profit over normal profit is called :
(i) Average profit (ii) Normal profit
(iii) Contingent profit (iv) Super profit
A and B share profits and losses in the ratio of 3:1. C is admitted into
1
partnership for — share. The sacrificing ratio of A and B is -
4
(i) equal (ii) 3 : 1
(iii) 2 : 1 (iv) 3 : 2

On retirement of a partner, his capital account will be credited with -
(i) his share of goodwill
(ii) goodwill of the firm
(iii) shares of goodwill of remaining partners
(iv) none of these
The accumulated profits and reserves are transferred to :
(i) Realization account (ii) Partner's capital a/c
(iii) Bank a/c (iv) Loan a/c

320 1
4 E-826 3 HIM P.T.O.

1x5=5
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(3T) I—d-RI lgraT ft-U 11-0- 4 tr -11q1 \31111 t ?

q,4 g1t1 .11)4R.). 'Etlr trT vs! fir wine t ?

(T) ,3Tit-t-r, Ter i 110'r 11-ir7r 5:3:2 4 t
91 q,4 t tth t lcurd- e4-qi
&-

() TrIti t-11q1t-Y Rc4161.41 .p-wrT t ?

4)cici Trrq. er \TIM' ?
Answer in one word / sentences :
(a) By which accounts help the income and expenditure account is
prepared ?
(b) When a firm can pay interest on partner's capital ?
(c) Avika, Mahi and Khushi are partners sharing profits in the ratio
5:3:2. Mahi retires from the firm. What will be the new profit
sharing ratio ?
(d) Insolvent of all the partners leads to _which type of dissolution ?
(e) Which type of debentures can be transferred by mere delivery ?

3 f(-
41" fif* : 1x5=5

(3T) ,r1.1410 f4RT i t1 1\71 4 tuhir cl r t
(4) fir *1- -111qlt 5 9 PT 1 4N-i(1-1a4 4 ifz
Tg-rA 4 -1'8-z N--zrr \Jim! t
(Tr) liftrQ cb41 414 t
(q) q,4 -Er-z-9- ITT cb T TP1 c
P-1 4 6W1c1Rd ct)l) I
() alTqf r.171 arfc:n7 ITHT \lid! t
Fill in the blanks :
(a) By product method, interest on is calculated.
(b) On the admission of a new partner increase in the value of assets
is credited in alc.
(c) Decrease in value of liabilities is firm's
(d) On dissolution of a firm, bank overdraft is transferred to.
a/c.
(e) The ideal current ratio is

320 / E-826 . 111 11111 11111111111111 11111 111111111111111 VII I I I 1111 P.T.O.

-9-q4 1x5=5

4)clo tt (i) Tffi. -ER rqPI tI
) .ffn-T (14)) auga- (ii) kfq-)41 .N-Pgr
) 1-ii-Lir-citir (iii) VITI%
wrzit rF1 5T Si \.! (iv) 3-1TITff — a7T9T
-*--urcr- (v) -ffrrq-FT q9" %I
(vi) 171-9T 3-T-Tfrd — 3-11:1Tff
atch the columns

Only individuals At book value
The gaining ratio is. equal to Investing activities
The assets are shown-. in Fictitious assets
realization A/c .
Purchase of fixed assets New ratio — Old ratio
Discount on issue I Can become partners
of debentures
Old ratio — New ratio

/ aru-r : 1x5=5
9-rit3 dr9- Tgrut
yr- Vfirm- grftd-RA at-{- TraTa't •IRPT t
atici rzrr uiRcicil 4)4 71%9. ch6crtidi t.
/ =1T4-47L*: 7TDT -cww ZIT 1- 1p : wil7 Trkff
err \AIM t
) 4r wTrtr yNciy;i, 71-ft
- ;(1) ?I- wTO't
W'Eft (4)1_ 3iPTt1lict
°T9~r~1T~f Ohl ct)6 t I
rite True / False :
Receipt and payment- account is a summary of all capital receipts
and payments.
A change in partnership agreement amounts to reconstitution of
partnership firm.
Retiring partner/deceased partner may be paid in one lump sum
or instalment with interest.
A private company does not issue the prospectus.
Debentureholder is also called shareholder of a company.

E-826 P.T.O.

6 `—otlicithRict) ter' c -1 -itm 2

Write the meaning of 'non-trading organization' .

.1•2T-4[ / OR

c4( rIt#c ?

Who are professional persons ?

7 c T 4)1 31-
11zIrd I ?

What is sacrificing ratio ?

3-TaRT / OR

A 31--1-cru cbt 31-4 fo-ftm

Write the meaning of gaining ratio.

8 -itff 3T-T=Fra- 2

What is quick ratio ?

3Tarm / OR

)0.c.bi aTrcr c4-Q-.11 %?

What do you understand by long term loans ?

9 ft-
4rEr ci2W1 f \3(.14)0-1 -IIH fitI (c 2

State the names of different tools of financial analysis. (any two)

3ral7T / OR

Wrur it -Tsru-r r4(q#1-11-rq

Write any two limitations of financial analysis.

320 / E-826 6 111111111111M 11111 11111 1111 IIIIIIIIIIIIIIIIIIlI P.T.O.

10 tict)cri ,3T-Trru ci-qt 3iTwTzf 2

What is meant by Gross Profit Ratio ?

/ OR

01 4 Id i Win Old cb ?

w would you. find out the cost of goods sold ?

jftn- tVr ?Ii LI `14'1°1r Eit ?gr-d ( 4 cIN 31— - FkM 3

/ ite any three differences between fixed capital and fluctuating capital

ount.

MK( / OR

cbHcri 4)1 Lc L4 if 3:2 al-7ra- 4

t ov cb) 4 9-1-p-r i zIi q1( 13rd vrp-T 4-4 (bi-'

50,000 4 Trr--tt 31 TR-4, 2015 i tTb-4 T. 1,60,000

-r1T ari• hr I

al and Kamini share profits and losses in the ratio of 3:2. They admit

1
ul as a partner with 4
— share in profits with a guarantee that his

e of profit shall be at least Rs. 50,000. The net profit of the firm
the year ending 31st March, 2015 was Rs. 1,60,000. Prepare Profit
Loss Appropriation A/c.

1111111110111111 11111 g 1 110111U 1 Hi 11 P.T.O.

12 fl qt NER-9- 74. thqi -1 f 31--d-T fffit7I (cN. cil-1)

Write difference between dissolution of partnership and dissolution of
partnership firm. (Any three)

.Ttr4T / OR

tizif a T W I \3-1chi f411 R-9- 31-TTIff 3: 2% I 31
2017 c4

31 TO, 2017 *Rif ztiT

WfilW 7W7:1 (F.) ef441 rfeir Ohs, L4.)
lj-)
-gftieIT 'et VI 32,500 ilcns 47 A'-- 400
4
4ti-wr c -tt 11,500 t.dicb 7,500
feilT -(qit 48,000 Nitq -iq 1 t : 21,500 ---..
,-,.,
kiziti cb q 13,500 — q I cIZTF : 500 21 (100
T'21-izit .i+,-1 Titii 36;5:00

1,05,500 1,05,500

31 20171 474 wr fqq-e-9* 41q1 -q-9-ratt tr
1

(1) .-KR1 # 5% -EF 1 qT4t

' tr T. 7,000 qtr-
(2)Ert-

(3) W-1-1 Pri ii tr T. 42,000 -qv

(4)qT--41 c?-iq T. 1,500 1

(5) -KR -Tra-r1 cb( -ftqr + ii i
1

320 / E-826 8 1111111111111111111111111111111111111111111111111111 P.T.O.

priya and Monika are partners who share profit in the ratio of 3:2.
Rowing is the balance sheet as on 31St March, 2017 :
alance Sheet of Supriya and Monika as on 31st March, 2017.
Ln Amount
tbilities Amount Assets , •
k
(Rs.) 1 en
W
- (Rs.)
Supriya's Capital 32,500 Cash and Batik 40,500
L,)
Monika's Capital 11,500 Stock 7,500
1-1
Sundry Creditors 48,000 Sundry Debts : 21,500
Reserve Fund 13,500 — Provision : 500 21,000
Fixed Assets 3,500
6
:I 1,05,500 .6) 1,05,500
1....,,
The firm was dissolved on 31st March, 26P7 prepare Realization
Account from the following informations :
(i) Debtors realized at a discount of 5%.
(ii) Stock realized at Rs. 7,000.
(iii) Fixed assets realized at Rs. 42,000.
(iv) Realization expenses of Rs. 1,500.
(v) Creditors are paid in full.

13 4:k414 14Elz-9. -1 4-1$it41-; 3
Explain the compulsory dissolution. .
3Ter4T / OR
4
tine ?
t What is a realization account ? •

14 3i-PT 31)7 t-cilq- cb tff 3-1—d-"( Nitfq I ',SD
Write the difference between share and stock; (any three)
aTzT4T / OR
ci) *NU W1:41 A. A-111 T. 50 clic 80,000 :rruC301- k4Pict itg Traltri
71-DT 3.1T4q9. tR 7T1pd- tf 4 ii I 31Mgcb A40 qPiRe..qi"
A limited company issued 80,000 equity shares of Rs. 50 each to the
public. The whole amount received on applications. Pass the necessary
journal entries.

320 / E-826 1111111111111111111111111111111111111111111111111111111

15 th qi •Ti• 1 Tam 5T I 4
Explain any four characteristics of partnership.
3-121-41 / OR
Tr4 d GI (I GI (
tk- %I cb 9 PT: 40,000 1?..TT
T. 80.000 4- I (44 t atff 4-)( 41q Lid!
vi ITT 5% qrm-T T(. fErr TrErr, 7-41t .T:1- 21T I
N-zrr fl4 I 14) 31-1-A- u t &FOR- qua kii-1141\rvi9-f-4-Rz N-R- 4 \TIN I
3-1T4P ct) t111 V-1),3-1 VftitZ '1114q I
Ravi and Rohit are equal partners. Their capitals are Rs. 40,000 and
Rs. 80,000 respectively. After the accounts for the year have been
prepared it is discovered that interest on capital at 5% p.a. as provided
in the partnership agreement has not be credited to the capital accounts
before distributing of profit. It is decided to make an adjustment entry
at the beginning of next year. Record the necessary journal entry.

16 art ciPTrff TIT-4 -1-Ct I tql-TE49" 3:2 4 u) tcl t I u 4

1
chl 5 liPT i f07 M
— t I3Ti t,f$II 3m -erd-
- NITEA-a- al-Tau c'tf-
A7
Anil and Vishal are. partners sharing profits in the ratio of 3:2.
1
They admitted Sumit as a new partner for — share in future profits
5
of the firm. Calculate new profit sharing ratio of Anil, Vishal and Sumit.

TeT-41 / OR

A"ffzil B 1:3 i 31-Tim- 4 Q,ct) Lb 4 ti qR t I t 1-1-Nizr 3719T
E--P4 9. 1(1,4( —1(1GR -(7r4 ctcl i tiI IcIt 5T ib

TIT cbI WE KIIdFA7 I

A and B share profits in a firm in the ratio of 1:3 respectively.
They decide to keep their profit sharing ratio equal in future.
Find out the gain or sacrifice of each partner.

320 / E-826 10 I 11E111111 11011 11111 111111111 I II 11111111 11111 I III II II P.T.O.

4)4 cr)) (whit) Nil* I 4
e any four modes or forms of reconstitution of partnership firm.
ZTT4T / OR
Lb Wr *7U Pj5. WIT T. 84,000 9id t Ici-iciwq f)fq \Yid fit
• 5,00,000 t 14ti cgcmig N- q-lr\ric-i VI ITT YNIq 12% t
GI)) T. 12,000 Li fk%ftiT -ftzrr ulldi t 1writ fluirn aTP-TffriT
t-
41W7F fif4 aRi tfAq
T Li average net profit of the firm is Rs. 84,000 per annum. Capital
ested is Rs. 5,00,000. The rate of return in such business is 12%.
P ner's are paid Rs. 12,000 for remuneration. Calculate the value of
g dwill by capitalization method of super profit.

18 61 it't tut -itplq--d-rA 731-9-
E lain any four characteristics of a company.
3ier41 / OR
4PT fri s W13:41- 4 T. 10 40,000 3-MT 74 -ft-44U N-q ITT
q 7IDTTET 1. 1111k11( - 3-TT4q-ff ITT T. 4,3-7-4-d7 ITT T. 3 *K" ql-q11
17 I Tri-T1 TA-Ftt trar r qi,ci lTt-A w 4 pfd X17

Yas Limited company issued 40,000 shares of Rs. 10 each to the public.
Payable as Rs. 4 on application, Rs. 3 on allotment and the balance
on call. All the amounts were received. Pass the journal entries in the
books of the company.

19 30i14 74 ituliN 4 t.ii( et-d-T fo-N-7 I 4
• Write any four differences between share and debenture.
3Ter4T / OR
-T1R- cil 4,-st
8 ici.-4 q ci ituii-N ---. 100 ITT 2,000, 10% ituii-N1 chl
T. 10 511fiiwi -cR- 1 ,iRid itzrr I \ril k+-IivR 4g t
31-0q-9* 'TT T. 50
aiTte-ff ITT T. 60
1
. -Tilt -Trf -rzfr wig Tr-t Yrc-1 r ,I I WO a-tf0 4 ,i,i1 q f d Kgi c''ri'A7
- 1

320 / E-826 11 1 11 11111 11111111 11111 1111111111111111111111 P.T.o.

XYZ Industries Ltd. issued 2,000, 10% debentures of Rs. 100 each,
at a premium of Rs. 10 per debenture payable as follows :
On application Rs. 50
On allotment Rs. 60
All the amounts were received on time. Pass the jp,urnal entries in the
book's of company.
n
20 =iv! t Aq-9- 4 f4F11- 1'4N-ft): qu1-9. 4
(7)
Explain the various methods of redemption of debentures.
3r-r4T / OR ked

itTit LIM 1000 3tPT t N9W r 4Rid ITT A-wr (atitd- tc,rti
T. 100 -Cl-fd- *PT) t I 3-Tikftthzi- i 3i-1d-1i Tit OT T) Q" 4 20 mrd
3-i-PT t Trd1-9. fF1T I W:1:1-4T -a-RT *4' tugTh7 10-EFT sir I
31' uT cl -1-1-q-pqct) .104ft

Pooja, a shareholder, failed to pay the money for second and final call
of Rs. 20 on 1,000 shares issued to him at Rs. =:=1`20 (face value of
Rs. 100 per share). His shares were forfeited after the second and
final call. Give the necessary journal entry for forfeiture of the shares.

21 f4-414 SAPT4 1-N-q I (ct)) 4
State the objectives of financial statements. (any four)
ITT / OR
fir Ricuu) l I (ct)li tIR)
Write the limitations of financial statements. (any four)

22 L;ci 7[79- old! Mir 3Tizt 417 c1-1 I 4 izu-T3 til*ftq
Distinguish between receipt any payment A/c and income and expenditure
A/c. (any five).

3P -NT / OR

L320 I / E-826 12 111111101111111 11111 111 11111 0E111 1111 P.T.O.

31 4-114, 2018 cf.)) fkg 'T f'41-9- -P4-4tc ka- u,q
wr-- enzr — c4V-1 q•-i
RAI 74 raT9. 31 TO 2018 t11-1141 6 ii f i -kg

rilfriTei = ?WI (F.) yirdlq ?q,,i (F.)

3Tri'r iii ( T. ticil‘litsr) 3,200 cll 1,500
tiqi '`,--- 22,500 -1 -p;rr 800
W kp-ch 1,250 it-4-4'r 3,500
qh-i v'—`1; 2,500 cbt 1,700
--,
'icl r -N7-rtr a'-' 750 TgErr- -44U9" ,i-Fri-Ir 380
q q . r i'q--ol- 3,000 fe44 ci-iq 920
I C5) ati--4 .-1- sbq 7,500
wcbill qiu6ti .--r sbq 10.000
t. D. U 4 wrz11 \4 4-11
C\,1
(31-3-2018 cb1) 5,000
Lo
H rEr 311- c TILT 1,900
c7) 33,200 33,200
From the Receipt and Payment Account given below, prepare the
Income and Expenditure A/c of Clean Delhi Club for the year ended
31st March, 2018.
1.Receipt and Payment _Account for the year ending 31st March, 2018.
Receipts = Amount Payments Amount
(Rs.) (Rs.)
i .---1
Balance b/d. ., 3,200 Salary 1,500
(Cash in hand) Rent 800
Subscriptions 22,500 Electricity 3,500
Entrance Fees , 1,250 Taxes 1,700
Donations 4. 2,500 Printing and. Stationery 380
Rent of Hall • 750 Sundry Expenses 920
Sales of ,i Book Purchased 7,500
Investments .171 3,000 Govt. Bonds
-1 Purchased 10,000
Z.) Fixed Deposit with
Bank (on 31-3-2018) 5,000
Balance c/d 1.900
33,200 33,200

320 13 IMMII M 11 11111 11111 1111 111 11111 1111211I P.T.O.

23 -I Toil1-1 VT1-47 4 'J ILINI %--(4 qcbR cl hell t? 5

How to calculate the amount payable to retired partner ?

zTtiqt / OR

ftqr Trqf f zaT rt 31 4-114, 2017 c

torn t. 2:1 'ma
c -ffriT 1179- Cn td t
r 1'41

/;(5d/ 31 7/4, 2017 wi

47-ft TIfir 1441 rfqr 761
(F.) fr.)
q ftcrq 10,000 TtR.2.T t cl.) 10,000
-N-NIT 'i it 58,000 EST ticrs 40,000

3-T- c4iti 2,000 ftitzT ,-tqit 60,000

t-dicb 40,000
tlt
3T : 1,80,000 t-i4:4 is Tem-ft 1,00,000

: 1,50,000 330,000 31-
49 1,50,000

4,00,000 4,00,000

tfki 1-11--I id "ITT TIT5 .17 co-ti :

, 1
(1) 7 414-1 1:1 iTrrr i fo-7 T. 1,00,000\31Y( wrF'dfr T. 60,000
ffrFrr
-

(2) 1,20,000 atrT itcrti if 10% c

I

(3) .1<4.) 4,000 A• cb4l NTIT 4 NI

(4) 4-tqR). -TT 5% -q-"( tf 7itTzT *.0 N-q Ylc1M9. I 7TiPTT I

(5) T. 1,000 3fiem-u9-

itqqi ctri VIM I, cl t114)q •k ,-11V,

320 / E-826 14 1111 1111101111111111111111111111101 11111 1111 11 P.T.O.

Given below is the balance sheet of A and B, who are carrying on
partnership business as on 31st March; 2017. A and. B share profits in
the ratio 2:1.
Balance Sheet as on 31st March, 2017
Liabilities Amount Assets A mount
(Rs.) (Rs.)
4
Bills Payable 10,000 Cash in hand 10,000
Sundry Creditors 58,000 Cash at Bank 40,000
Outstanding Exp. . 2,000 Sundry Debtors 60,000
Capital : Stock ' 40,000
1111 A : 1,80,000 Plant and Machinery 1,00,000
IB : 1,50,000 3,30,000 Building 1,50,000
4,00,000 4,00,000

C is admitted as a partner on the date of balance sheet on the
following terms
(1) C will bring Rs. 1,00,000 as his capital and Rs. 60,000 as his
share of goodwill for 1/4 share in profit.
Plant is to be appreciated to Rs. 1,20,000 and the value of building
is to be appreciated by 10%.
(3) Stock is depreciated by Rs. 4,000.
(4) A provision for doubtful debts is to be created at 5% on debtors.
(5) Creditors were unrecorded to extent of Rs. 1,000.
Prepare Revaluation A/c and Partner's Capital A/cs.

24 -0:1- OrP1)! 4TE #R9-9- 4 qul cIII N9-4 4-;PT;ft [P-11-41- 5
A q41*- tith t. I
111*Explain in brief the main categories in which the share capital of a
company is divided.
,3P,T4T OR

320 / E-826 15 11111111111111111111111111111010111111111111111111111 P.T.O.

yETT 1-1TeITRc Rif~~s tr 6,30,000 w-Yr-cvii cqlI
roP-1.8 t 31717 T. 100 ciic TErtq ete f471-11-9- ittri
cb Tit (1,4-114-rui mrc4Re.t(i iqk 3te r (i) tiiitcrq -ER ii-TiTH
30 (ii) 20% elf-Rini -TT tr
Kumar Limited purchased assets of Rs. 6,30,000 from Bhanu Oil
Ltd. Kumar Limited issued eqUity shares of Rs. 100 each fully paid
up. What journal entries will be made if the shares are issued
(i) at par and (ii) at premium 20%.

25 t149-1 dttri .411crid •ctf"

tin = T. 50,000, ti w-LiPoqi = 80,000
te.ich = 20,000, daq = 10,000.
Calculate liquidity ratio from the following informations :
Current liabilities = Rs._-50.000, Current assets = Rs. 80,000
Inventories = Rs. 20,000-, Prepaid exp. = Rs. 10,000.
/ OR

tin 3T cT 3.5 : 1 t I •WziP cri fit T. 90,000 I Pict tiwfiui Uqf
TAT vid tN17 I e-1
Current ratio is 3.5 : 1 -Working capital is Rs. 90,000. Calculate the
amount of current assets= and current liabilities.

26 1;ci fyf q ii 1:-Tfr3-t .51-47 -1q-1
wrftm- i rr l I ci I t ?
What are the items included in cash flow from operating activities and
investing activities ?
311MT / OR

“t) 31-W4-6-rq 3f t1c 1 clmicmci t 5-5 3gi z ttit fOiti7 I
Write five examples of Cash in flow and cash out flow.
c=1

320 / E-826 16 I1111111III11111liii11111IIIIIIIIII11111IIIIIIIIIIIII