NIOS Class 12 October 2024 Question Paper Accountancy

This Question Paper consists of 47 questions and 20 printed pages.
ß‚ ¬˝‡Ÿ-¬òÊ ◊¥ 47 ¬˝‡Ÿ ÃÕÊ 20 ◊ÈÁŒ˝Ã ¬Îc∆U „Ò¥–
Roll No. Code No.
•ŸÈ∑˝§◊Ê¥∑§ ∑§Ê«U Ÿ¥.
68/ESS/1
ACCOUNTANCY SET/‚ ≈ A
‹πÊ¥∑§Ÿ
(Principles and Practice of Financial Accounting)
(ÁflûÊËÿ ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãà ∞fl¥ √ÿfl„Ê⁄U)
(320)
Day and Date of Examination :
(¬⁄UˡÊÊ ∑§Ê ÁŒŸ fl ÁŒŸÊ¥∑§)
Signature of Invigilators :
(ÁŸ⁄UˡÊ∑§Ê¥ ∑§ „SÃÊˇÊ⁄U) 1.

2.

General Instructions :
1. Candidate must write his/her Roll Number on the first page of the Question Paper.
2. Please check the Question Paper to verify that the total pages and total number of questions contained in the
Question Paper are the same as those printed on the top of the first page. Also check to see that the questions are
in sequential order.
3. Making any identification mark in the Answer-Book or writing Roll Number anywhere other than the specified
places will lead to disqualification of the candidate.
4. Write your Question Paper code No. 68/ESS/1-A on the Answer-Book.
5. (a) The Question Paper is in English/Hindi medium only. However, if you wish, you can answer in any one
of the languages listed below :
English, Hindi, Urdu, Punjabi, Bengali, Tamil, Malayalam, Kannada, Telugu, Marathi, Oriya, Gujarati,
Konkani, Manipuri, Assamese, Nepali, Kashmiri, Sanskrit and Sindhi.
You are required to indicate the language you have chosen to answer in the box provided in the Answer-Book.
(b) If you choose to write the answer in the language other than Hindi and English, the responsibility for any
errors/mistakes in understanding the question will be yours only.
6. In case of any doubt or confusion in the question paper, the English Version will prevail.
‚Ê◊Êãÿ •ŸÈŒ‡Ê —
1. ¬⁄UˡÊÊÕ˸ ¬˝‡Ÿ-¬òÊ ∑§ §¬„‹ ¬Îc∆U ¬⁄U •¬ŸÊ •ŸÈ∑˝§◊Ê¥∑§ •fl‡ÿU Á‹π¥–
2. ∑Χ¬ÿÊ ¬˝‡Ÿ-¬òÊ ∑§Ê ¡ÊÚ°ø ‹¥ Á∑§ ¬˝‡Ÿ-¬òÊ ∑§ ∑ȧ‹ ¬Îc∆UÊ¥ ÃÕÊ ¬˝‡ŸÊ¥ ∑§Ë ©ÃŸË „Ë ‚¥ÅUÿÊ „Ò Á¡ÃŸË ¬˝Õ◊ ¬Îc∆ ∑ §‚’‚ ™§¬⁄U ¿U¬Ë „Ò– ß‚
’Êà ∑§Ë ¡ÊÚ°ø ÷Ë ∑§⁄U ‹¥ Á∑§ ¬˝‡Ÿ ∑˝ Á◊∑§ UM§¬ ◊¥ „Ò¥–
3. § ©ûÊ⁄U-¬ÈÁSUÃ∑§Ê ◊¥ ¬„øÊŸ-Áøq ’ŸÊŸ •ÕflÊ ÁŸÁŒ¸c≈U SÕÊŸÊ¥ ∑§§•ÁÃÁ⁄UÄà ∑§„Ë¥ ÷Ë •ŸÈ∑§˝ ◊Ê¥∑§ Á‹πŸ ¬⁄U ¬⁄UˡÊÊÕ˸ ∑§Ê •ÿÊÇÿ ∆U„⁄UÊÿÊ ¡ÊÿªÊ–
4. •¬ŸË ©ûÊ⁄U-¬ÈÁSUÃ∑§Ê ¬⁄U ¬˝‡Ÿ-¬òÊ ∑§Ë ∑§Ê«U ‚¥ÅÿÊ 68/ESS/1-A Á‹π¥–
5. (∑§) ¬˝‡Ÿ-¬òÊ ∑§fl‹ Á„¥ŒË/•¥ª˝¡Ë ◊Êäÿ◊ ◊¥ „Ò– Á»§⁄U ÷Ë, ÿÁŒ •Ê¬ øÊ„¥ ÃÊ ŸËø ŒË ªß¸ Á∑§‚Ë ∞∑§ ÷Ê·Ê ◊¥ ©ûÊ⁄ Œ ‚∑§Ã „Ò¥ —
•¥ª˝¡Ë, Á„¥ŒË, ©ŒÍ¸, ¬¥¡Ê’Ë, ’°ª‹Ê, ÃÁ◊‹, ◊‹ÿÊ‹◊, ∑§ãŸ«∏, Ã‹ÈªÈ, ◊⁄UÊ∆UË, ©Á«∏ÿÊ, ªÈ¡⁄UÊÃË, ∑§Ê¥∑§áÊË, ◊ÁáʬÈ⁄UË, •‚Á◊ÿÊ,
Ÿ¬Ê‹Ë, ∑§‡◊Ë⁄UË, ‚¥S∑Χç•ÊÒ⁄U Á‚¥œË–
∑Χ¬ÿÊ ©ûÊ⁄U-¬ÈÁSÃ∑§Ê ◊¥ ÁŒ∞ ª∞ ’ÊÚÄ‚ ◊¥ Á‹π¥ Á∑§ •Ê¬ Á∑§‚ ÷Ê·Ê ◊¥ ©ûÊ⁄U Á‹π ⁄U„ „Ò¥–
(π) ÿÁŒ •Ê¬ Á„¥ŒË ∞fl¥ •¥ª˝¡Ë ∑§ •ÁÃÁ⁄UÄà Á∑§‚Ë •ãÿ ÷Ê·Ê ◊¥ ©ûÊ⁄U Á‹πÃ „Ò¥ ÃÊ ¬˝‡Ÿ ∑§Ê ‚◊¤ÊŸ ◊¥ „ÊŸ flÊ‹Ë
òÊÈÁ≈UÿÊ¥/ª‹ÁÃÿÊ¥ ∑§Ë Á¡ê◊UŒÊ⁄Ë ∑ fl‹ •Ê¬∑§Ë „ÊªË–
6. ¬˝‡Ÿ¬òÊ ◊¥ Á∑§‚Ë ÷Ë ¬˝∑§Ê⁄U ∑§ ‚¥Œ„ •ÕflÊ ŒÈÁflœÊ ∑§Ë ÁSÕÁà ◊¥ •¥ª˝¡Ë •ŸÈflÊŒ „Ë ◊Êãÿ „ÊªÊ–

68/ESS/1-320-A ] 1 [ Contd...

ACCOUNTANCY
‹πÊ¥∑§Ÿ
(Principles and Practice of Financial Accounting)
(ÁflûÊËÿ ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãà ∞fl¥ √ÿfl„Ê⁄U)
(320)

Time : 3 Hours ] [ Maximum Marks : 100
‚◊ÿ — 3 ÉÊá≈U ] [ ¬ÍáÊÊZ∑§ — 100
Note : (i) This question paper has two sections - Section ‘A’ and Section ‘B’.

(ii) Section A has 36 questions from Question No. 1 to 36. All questions are compulsory.

(iii) Section B has 11 questions from Question No. 37 to 47.

(iv) Section B has two options. Option - I : Analysis of Financial Statements. Option - II :
Application of Computers in Financial Accounting. Candidates are required to attempt
questions from one option only. All questions of an option are compulsory.

ÁŸŒ¸‡Ê — (i) ß‚ ¬˝‡Ÿ-¬òÊ ◊¥ ŒÊ πá«U „Ò¥ - πá«U “•” ∞fl¥ πá«U “’”–
(ii) πá«U “•” ◊¥ 36 ¬˝‡Ÿ „Ò¥, ¬˝‡Ÿ-‚¥ÅÿÊ 1 ‚ 36 Ã∑§ ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥–
(iii) πá«U “’” ◊¥ 11 ¬˝‡Ÿ „Ò¥, ¬˝‡Ÿ-‚¥ÅÿÊ 37 ‚ 47 Ã∑§–
(iv) πá«U “’” ◊¥ ŒÊ Áfl∑§À¬ „Ò¥– Áfl∑§À¬ - I — ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ∑§Ê Áfl‡‹·áÊ– Áfl∑§À¬ - II — ÁflûÊËÿ ‹πÊ¥∑§Ÿ
◊¥ ∑§êåÿÍ≈U⁄U ∑§Ê ¬˝ÿÊª– ¬⁄UˡÊÊÁÕ¸ÿÊ¥ ∑§Ê ∑§fl‹ ∞∑§ Áfl∑§À¬ ∑§ „Ë ©ûÊ⁄U ŒŸ „Ò¥– ∞∑§ Áfl∑§À¬ ∑§ ‚÷Ë ¬˝‡Ÿ
•ÁŸflÊÿ¸ „Ò¥–
NOTE / ÁŸŒ¸‡Ê :
(1) Answers of all questions are to be given in the Answer-Book given to you.

‚÷Ë ¬˝‡ŸÊ¥ ∑§ ©ûÊ⁄U •Ê¬∑§Ê ŒË ªÿË ¬ÈÁSÃ∑§Ê ◊¥ „Ë Á‹π¥–
(2) 15 minutes time has been allotted to read this question paper. The question paper will be distributed
at 02.15 p.m. From 02.15 p.m. to 02.30 p.m., the students will read the question paper only and
will not write any answer on the answer-book during this period.

ß‚ ¬˝‡Ÿ-¬òÊ ∑§Ê ¬…∏Ÿ ∑§ Á‹∞ 15 Á◊Ÿ≈U ∑§Ê ‚◊ÿ ÁŒÿÊ ªÿÊ „Ò– ¬˝‡Ÿ-¬òÊ ∑§Ê ÁflÃ⁄UáÊ ŒÊ¬„⁄U ◊¥ 02.15 ’¡ Á∑§ÿÊ ¡Ê∞ªÊ–
02.15 ’¡ ‚ 02.30 ’¡ Ã∑§ ¿UÊòÊ ∑§fl‹ ¬˝‡Ÿ-¬òÊ ∑§Ê ¬…∏¥ª •ÊÒ⁄U ß‚ •flÁœ ∑§ ŒÊÒ⁄UÊŸ fl ©ûÊ⁄U-¬ÈÁSÃ∑§Ê ¬⁄U ∑§Ê߸ ©ûÊ⁄U Ÿ„Ë¥
Á‹π¥ª–

68/ESS/1-320-A ] 2 [ Contd...

SECTION - A / πá«U - •

1. Sale of Machinery on credit is recorded in : 1
(A) Sales Book (B) Journal Proper (C) Bank Pass-Book (D) Cash Book

©œÊ⁄U ¬⁄U ◊‡ÊËŸ⁄UË ∑§ Áfl∑˝§ÿ ∑§Ê ‹πÊ „ÊªÊ —
(A) Áfl∑˝§ÿ ¬ÈSÃ∑§ (B) Áfl‡Ê· ⁄UÊ¡ŸÊ◊øÊ (C) ’Ò¥∑§ ¬Ê‚-’È∑§ (D) ⁄UÊ∑§«∏U ’„Ë

2. Liabilities of a firm are ` 8,000 and total Assets are ` 20,000. What is the capital of the 1
proprietor ?

∞∑§ »§◊¸ ∑§Ë ŒÿÃÊ∞¥ ` 8,000 „Ò ÃÕÊ ∑ȧ‹ ‚¥¬ÁûÊÿÊ¥ ` 20,000 „Ò– SflÊ◊Ë ∑§Ë ¬Í°¡Ë ÄÿÊ „ÊªË?
(A) ` 20,000 (B) ` 28,000 (C) ` 12,000 (D) ` 8,000

3. Which of the following is not an error of principle ? 1
(A) Purchase Book is totalled ` 20,000 instead of ` 15,500.
(B) Repairs on the overhauling of second hand machinery purchased is not recorded in the
books of accounts.
(C) Typewriter purchased for office use has been debited to Purchases Accounts.
(D) Sale of an old car credited sales Account.

ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ë Á‚hÊãà ∑§Ë •‡ÊÈÁh Ÿ„Ë¥ „Ò?
(A) ∑˝§ÿ ¬ÈSÃ∑§ ∑§Ê ∑ȧ‹ ¡Ê«∏ ` 15,500 ∑§Ë ’¡Ê∞ ` 20,000 „Ê ªÿÊ–
(B) ∞∑§ ¬È⁄UÊŸË ◊‡ÊËŸ ∑§ ŸflË∑§⁄UáÊ ¬⁄U Á∑§ÿÊ ªÿÊ ◊⁄Uê◊à ¬⁄U √ÿÿ ∑§Ê ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ∑§„Ë¥ ÷Ë Ÿ„Ë¥ Á∑§ÿÊ ªÿÊ–
(C) ∑§Êÿʸ‹ÿ ©¬ÿÊª ∑§ Á‹∞ ≈UÊ߬⁄UÊß≈U⁄U ∑§Ê ‹πÊ ∑˝§ÿ πÊÃ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Á∑§ÿÊ ªÿÊ–
(D) ∞∑§ ¬È⁄UÊŸË ∑§Ê⁄U ∑§ Áfl∑˝§ÿ ∑§Ê ‹πÊ Áfl∑˝§ÿ πÊÃ ∑§ ¡◊Ê ¬ˇÊ ◊¥ Á∑§ÿÊ ªÿÊ–

4. Which of the following sub-unit of central processing unit stores data before being actually 1
processed ?
(A) Control Unit (B) Memory Unit
(C) Logic Unit (D) Output Unit

ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑¥§Œ˝Ëÿ ¬˝‚¥S∑§⁄UáÊ ß∑§Ê߸ ∑§Ë ∑§ÊÒŸ ‚Ë ©¬-ß∑§Ê߸ flÊSÃÁfl∑§ ¬˝‚¥S∑§⁄UáÊ ‚ ¬„‹ «U≈UÊ ∑§Ê ‚¥ª˝„ËÃ
∑§⁄UÃË „Ò?
(A) ∑¥§≈˛UÊ‹ ÿÍÁŸ≈U (B) ◊◊Ê⁄UË ÿÍÁŸ≈U
(C) ‹ÊÁ¡∑§ (Ã∑¸§) ÿÍÁŸ≈U (D) •Ê©≈U¬È≈U ÿÍÁŸ≈UU

68/ESS/1-320-A ] 3 [ Contd...

5. ‘Life-Membership-fee’ received by Not-For-Profit Organisation is shown as : 1
(A) Income in ‘Income and Expenditure Account’
(B) Expenditure in ‘Income and Expenditure Account’
(C) Payment in ‘Receipts and Payments Account’
(D) Capital receipt and added in the capital fund of Balance sheet
∞∑§ •‹Ê÷∑§Ê⁄UË ‚¥SÕÊ mÊ⁄UÊ ¬˝Êåà ∑§Ë ªß¸ •Ê¡ËflŸ ‚ŒSÿÃÊ »§Ë‚ ∑§Ê ÁŒπÊÿÊ ¡ÊÃÊ „Ò —
(A) “•Êÿ √ÿÿ πÊÃ” ◊¥ •Êÿ ∑§ M§¬ ◊¥
(B) “•Êÿ √ÿÿ πÊÃ” ◊¥ √ÿÿ ∑§ M§¬ ◊¥
(C) “¬˝ÊÁåÃ-÷ȪÃÊŸ πÊÃ” ◊¥ ÷ȪÃÊŸ ∑§ M§¬ ◊¥
(D) ¬Í°¡ËªÃ ¬˝ÊÁåà Á¡‚ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ¬Í°¡Ë ∑§Ê· ◊¥ ¡Ê«∏ ÁŒÿÊ ¡ÊÃÊ „Ò–

6. Balance of Provision for Doubtful Debts as on 1st April 2023 was ` 2,500. Bad debts during 1
the year were ` 600. A provision for Doubtful Debts is to be credited @ 5% on debtors of
` 20,000. Provision for doubtful Debts credited to Profit and Loss Account will be :
1 •¬˝Ò‹ 2023 ∑§Ê ‚¥ÁŒÇœ ´§áÊÊ¥ ∑§ ¬˝ÊflœÊŸ ∑§Ê ‡Ê· ` 2,500 fl·¸ ∑§ ŒÊÒ⁄UÊŸ •¬˝Êåÿ ´§áÊ ` 600 ` 20,000 ∑§
ŒŸŒÊ⁄UÊ¥ ¬⁄U 5% ∑§Ë Œ⁄U ‚ ‚¥ÁŒÇœ ´§áÊ ¬˝ÊflœÊŸ ∑§Ê ‚ΡŸ Á∑§ÿÊ ªÿÊ– ‹Ê÷ „ÊÁŸ πÊÃ ∑§ ¡◊Ê ¬ˇÊ ◊¥ ‚¥ÁŒÇœ ´§áÊ
¬˝ÊflœÊŸ ∑§Ë Á∑§ÃŸË ⁄UÊÁ‡Ê ∑§Ê ‹πÊ Á∑§ÿÊ ¡Ê∞ªÊ?
(A) ` 800 (B) ` 1,000 (C) ` 1,200 (D) ` 900

7. Which of the following account is prepared by a Not-For-Profit Organisation ? 1
(A) Trading Account (B) Income and Expenditure Account
(C) Profit and Loss Account (D) Total Creditors Account
ÁŸêŸÁ‹Áπà ◊¥ ‚ ∞∑§ •‹Ê÷∑§Ê⁄UË ‚¥SÕÊ mÊ⁄UÊ ∑§ÊÒŸ ‚Ê πÊÃÊ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „Ò?
(A) √ÿʬÊ⁄U πÊÃÊ (B) •Êÿ √ÿÿ πÊÃÊ
(C) ‹Ê÷ „ÊÁŸ πÊÃÊ (D) ∑ȧ‹ ‹ŸŒÊ⁄U πÊÃÊ

8. Which of the following is treated as unrecorded asset ? 1
(A) Sale of old Furniture
(B) Goodwill appearing in the Balance Sheet
(C) Bad debts recovered, written off in previous year
(D) Sale of Investments
ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ë •Á‹Áπà ‚¥¬ÁûÊ „Ò?
(A) ¬È⁄UÊŸ »§ŸË¸ø⁄U ∑§Ê Áfl∑˝§ÿ
(B) ÁSÕÁà Áflfl⁄UáÊ ◊¥ ¬˝ŒÁ‡Ê¸Ã ÅÿÊÁÖ
(C) Á¬¿U‹ fl·¸ ∑§ •¬˝Êåÿ fl •¬Á‹Áπà ´§áÊ–
(D) ÁŸfl‡ÊÊ¥ ∑§Ê Áfl∑˝§ÿ

68/ESS/1-320-A ] 4 [ Contd...

9. When realisation expenses are paid by a partner on behalf of the firm, which of the following 1
account is credited ?
(A) Realisation Account (B) Cash Account
(C) Partner’s Capital Account (D) Expense Account
¡’ fl‚Í‹Ë √ÿÿ ∑§Ê ÷ȪÃÊŸ »§◊¸ ∑§Ë •Ê⁄U ‚ ∞∑§ ‚ʤÊŒÊ⁄U mÊ⁄UÊ Á∑§ÿÊ ¡ÊÃÊ „Ò ÃÊ ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ πÊÃ ∑§
¡◊Ê-¬ˇÊ ◊¥ ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „Ò?
(A) fl‚Í‹Ë πÊÃÊ (B) ⁄UÊ∑§«∏ πÊÃÊ
(C) ‚ʤÊŒÊ⁄U ∑§Ê ¬Í°¡Ë πÊÃÊ (D) √ÿÿ πÊÃÊ

10. Gain of a partner is : 1
(A) Existing (Old) Ratio - New Ratio (B) New Ratio - Existing (Old) Ratio
(C) New Ratio - Sacrificing Ratio (D) Sacrificing Ratio - New Ratio
∞∑§ ‚ʤÊŒÊ⁄U ∑§Ê •Áœ‹Ê÷ „ÊªÊ —
(A) flø◊ÊŸ (¬È⁄UÊŸÊ) •ŸÈ¬Êà - ŸÿÊ •ŸÈ¬Êà (B) ŸÿÊ •ŸÈ¬Êà - flø◊ÊŸ (¬È⁄UÊŸÊ) •ŸÈ¬ÊÃ
(C) ŸÿÊ •ŸÈ¬Êà - àÿʪ •ŸÈ¬Êà (D) àÿʪ •ŸÈ¬Êà - ŸÿÊ •ŸÈ¬ÊÃ

11. A firm earns profit of ` 1,30,000 on a capital of ` 10,00,000 and normal rate of return in 1
similar business is 10%, super profit will be :
∞∑§ »§◊¸ ` 10,00,000 ∑§Ë ¬Í°¡Ë ¬⁄U ` 1,30,000 ∑§Ê ‹Ê÷ •Á¡¸Ã ∑§⁄UÃË „Ò– ©‚ Ã⁄U„ ∑§ •ãÿ √ÿfl‚ÊÿÊ¥ ∑§Ë ‚Ê◊Êãÿ
‹Ê÷ Œ⁄U 10% „Ò, ÃÊ •Áœ‹Ê÷ (super profit) ÄÿÊ „ÊªÊ?
(A) ` 1,00,000 (B) ` 1,30,000 (C) ` 30,000 (D) ` 1,13,000

12. If a share of ` 10 on which ` 8 called up and ` 5 paid up has been forfeited the share capital. 1
Account will be debited by :
ÿÁŒ ` 10 ∑§ •¥‡Ê Á¡‚ ¬⁄U ` 8 ◊¥ªflÊ∞ ª∞ „¥Ò •ÊÒ⁄U ` 5 ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ ªÿÊ „Ò, ∑§Ê ¡éà Á∑§ÿÊ ¡Ê∞ ÃÊ •¥‡Ê ¬Í°¡Ë
πÊÃ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Á∑§‚ ⁄UÊÁ‡Ê ∑§Ê ‹πÊ Á∑§ÿÊ ¡Ê∞ªÊ?
(A) ` 10 (B) `8 (C) `5 (D) `6

13. In case of profit on re-issue of forfeited share is, it is transferred to : 1
(A) General Reserve Account
(B) Capital Reserve Account
(C) Securities Premium Reserve Account
(D) Share Capital Account
¡éà •¥‡ÊÊ¥ ∑§ ¬ÈŸ—ÁŸª¸◊Ÿ ¬⁄U „È∞ ‹Ê÷ ∑§Ê Á∑§‚ πÊÃ ◊¥ „SÃÊ¥ÃÁ⁄Uà Á∑§ÿÊ ¡ÊÃÊ „Ò?
(A) ‚Ê◊Êãÿ ‚¥øÿ πÊÃÊ
(B) ¬Í°¡Ë ‚¥øÿ πÊÃÊ
(C) ¬˝ÁÃ÷ÍÁà ¬˝ËÁ◊ÿ◊ ‚¥øÿ πÊÃÊ
(D) •¥‡Ê ¬Í°¡Ë πÊÃÊ

68/ESS/1-320-A ] 5 [ Contd...

14. If a share of ` 10 each on which ` 9 called up (including premium of ` 2) and ` 7 paid up 1
(including premium of ` 1) is forfeited Securities Premium Reserve Account will be debited
by :
(A) ` 2 (B) ` 1 (C) Zero (D) ` 3
ÿÁŒ ` 10 ¬˝àÿ∑§ ∑§ •¥‡Ê Á¡Ÿ ¬⁄U ` 9 ◊Ê¥ª Á‹∞ ª∞ Õ (Á¡Ÿ◊¥ ` 2 ∑§Ê ¬˝ËÁ◊ÿ◊ ÷Ë ‚Áê◊Á‹Ã „Ò) ‹Á∑§Ÿ ` 7 „Ë ¬˝ÊåÃ
„È∞ (Á¡‚◊¥ ` 1 ∑§Ê ¬˝ËÁ◊ÿ◊ ‚Áê◊Á‹Ã „Ò) ∑§Ê ¡éà Á∑§ÿÊ ¡Ê∞ ÃÊ ¬˝ÁÃ÷ÍÁà ¬˝ËÁ◊ÿ◊ ‚¥øÿ πÊÃ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Á‹πÊ
¡Ê∞ªÊ —
(A) ` 2 (B) ` 1 (C) ‡ÊÍãÿ (D) ` 3

15. As per Rules of Accounting, Increase in Asset is __________ and decrease in Asset is 1x2
__________.
‹πÊ¥∑§Ÿ ÁŸÿ◊Ê¥ ∑§ •ŸÈ‚Ê⁄,U ‚¥¬ÁûÊÿÊ¥ ◊¥ flÎÁh ∑§Ê __________ ¬ˇÊ ◊¥ Á‹πÊ ¡ÊÃÊ „Ò ÃÕÊ ‚¥¬ÁûÊÿÊ¥ ◊¥ ∑§◊Ë ∑§Ê
‹πÊ __________ ¬ˇÊ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „Ò–
16. Give one word answer for the following : 1x2
(i) Depreciation reduces the value of
(ii) Transactions, when recorded in Journal, are known as
ÁŸêŸÁ‹Áπà ∑§ ©ûÊ⁄U ∞∑§ ‡ÊéŒ ◊¥ ŒËÁ¡∞–
(i) OÊ‚ ◊ÍÀÿ ∑§◊ ∑§⁄U ŒÃÊ „Ò
(ii) ¡’ ‹ŸŒŸ ∑§Ê ‹πÊ ⁄UÊ¡ŸÊ◊ø ◊¥ „Ê ¡ÊÃÊ „Ò ÃÊ ß‚ ∑§„Ê ¡ÊÃÊ „Ò

17. Complete the following :
The mostly used input devices are keyboard, __________ and __________. 1x2
ÁŸêŸÁ‹Áπà ∑§Ê ¬Í⁄UÊ ∑§ËÁ¡∞ —
‚’‚ •Áœ∑§ ©¬ÿÊª ∑§Ë ¡ÊŸ flÊ‹Ë ßŸ¬È≈U Á«UflÊß¡‚ ∑§Ë’Ê«¸U, __________ •ÊÒ⁄U __________ „Ò¥–
18. Give one word answer to the following : 1x2
(i) Which account will be debited on money withdrawn from Bank for personal use ?
(ii) Which facility is offered to store and process transaction data in computerised accounting
system to retrieve information to generate and view financial reports.
ÁŸêŸÁ‹Áπà ∑§Ê ©ûÊ⁄U ∞∑§ ‡ÊéŒ ◊¥ ŒËÁ¡∞ —
(i) √ÿÁÄêà ¬˝ÿÊª ∑§ Á‹∞ ’Ò¥∑§ ‚ Ÿ∑§Œ •Ê„⁄UáÊ ∑§Ê Á∑§‚ πÊÃ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Á‹πÊ ¡Ê∞ªÊ?
(ii) ÁflûÊËÿ Á⁄U¬Ê≈¸U ’ŸÊŸ •ÊÒ⁄U ŒπŸ ∑§ Á‹∞ ‚ÍøŸÊ ¬˝Êåà ∑§⁄UŸ „ÃÈ ∑§êåÿÍ≈U⁄UË∑Χà ‹πÊ¥∑§Ÿ ¬˝áÊÊ‹Ë ◊¥ ‹ŸŒŸ ∑§ «U≈UÊ
∑§Ê ‚¥ª˝„Ëà •ÊÒ⁄U ‚¥‚ÊÁœÃ ∑§⁄UŸ ∑§ Á‹∞ ∑§ÊÒŸ ‚Ë ‚ÈÁflœÊ∞¥ ¬˝ŒÊŸ ∑§Ë ¡ÊÃË „Ò?
19. Give one word answer. 1x2
(i) At the time of retirement of a partner, Loss on revaluation will be debited to the partners
Capital Account in which Ratio ?
(ii) After the preparation of realisation account, gain or loss on realisation is transferred to
∞∑§ ‡ÊéŒ ◊¥ ©ûÊ⁄U ŒËÁ¡∞–
(i) ∞∑§ ‚ʤÊŒÊ⁄U ∑§Ë ‚flÊÁŸflÎÁûÊ ¬⁄U ¬ÈŸ◊͸ÀÿÊ¥∑§Ÿ πÊÃ ∑§Ë „ÊÁŸ ‚ʤÊŒÊ⁄UÊ¥ ∑§ ¬Í°¡Ë πÊÃÊ¥ ◊¥ Á∑§‚ •ŸÈ¬Êà ◊¥ ŸÊ◊¬ˇÊ
◊¥ Á‹πË ¡Ê∞ªË?
(ii) fl‚Í‹Ë πÊÃÊ ÃÒÿÊ⁄U „Ê ¡ÊŸ ¬⁄U ©‚∑§ ‹Ê÷ •ÕflÊ „ÊÁŸ ∑§Ê ∑§„Ê¥ SÕÊŸÊ¥ÃÁ⁄Uà Á∑§ÿÊ ¡ÊÃÊ „Ò?

68/ESS/1-320-A ] 6 [ Contd...

20. Fill in the blanks. 1x2
(i) At the time of death of a partner his/her executer is entitled to all the rights of a
__________.
(ii) At the time of dissolution of partnership firm balance of general reserve is transferred
to __________.
Á⁄UÄà SÕÊŸ ÷Á⁄U∞ —
(i) ∞∑§ ‚ʤÊŒÊ⁄U ∑§Ë ◊ÎàÿÈ ∑§ ’ÊŒ ©‚∑§ ©ûÊ⁄UÊÁœ∑§Ê⁄UË ∑§Ê __________ ∑§ ‚÷Ë •Áœ∑§Ê⁄U Á◊‹ ¡ÊÃ „Ò¥–
(ii) »§◊¸ ∑§ ÁflÉÊ≈UŸ ∑§ ’ÊŒ ‚Ê◊Êãÿ ‚¥øÿ ∑§ ‡Ê· ∑§Ê SÕÊŸÊ¥ãÃ⁄UáÊ __________ ∑§Ê „ÊÃÊ „Ò–

21. Write names of affected accounts while making Journal Entries of the following transactions : 1x4
(i) Goods sold for cash (ii) Goods purchased on credit
(iii) Salaries paid (iv) Depreciation charged on furniture
ÁŸêŸÁ‹Áπà ‹Ÿ-ŒŸ ∑§Ë ’„Ë πÊÃÊ ¬˝ÁflÁc≈U ‚ ¬˝÷ÊÁflà πÊÃÊ¥ ∑§ ŸÊ◊ ŒËÁ¡∞–
(i) ◊Ê‹ ∑§Ê Ÿ∑§Œ Áfl∑˝§ÿ (ii) ◊Ê‹ ∑§Ê ©œÊ⁄U ∑˝§ÿ
(iii) ÷ȪÃÊŸ Á∑§ÿÊ ªÿÊ flß (iv) »§ŸË¸ø⁄U ¬⁄U OÊ‚ ‹ªÊÿÊ ªÿÊ

22. Give a name of the accounting error for the following transactions : 1x4
(i) Wages paid for the construction of office debited to wages account.
(ii) Goods sold for ` 4,200 to Hari Om on credit were omitted from the accounts although
cash received.
(iii) Purchase of Furniture is entered in Purchase Book.
(iv) Gurman’s Account was short credited by ` 1,000 while Manisha’s Account was excess
credited by ` 1,000.
ÁŸêŸÁ‹Áπà ‹ŸŒŸÊ¥ ∑§ Á‹∞ ‹πÊ¥∑§Ÿ •‡ÊÈÁh ∑§Ê ŸÊ◊ ŒËÁ¡∞ —
(i) •ÊÚÁ»§‚ ∑§ ÁŸ◊ʸáÊ ∑§ Á‹∞ ŒË ªß¸ ◊$¡ŒÍ⁄UË ∑§Ê ‹πÊ ◊$¡ŒÍ⁄UË πÊÃ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ∑§⁄U ÁŒÿÊ ªÿÊ–
(ii) „Á⁄U •Ê◊ ∑§Ê ` 4,200 ∑§Ê ◊Ê‹ ©œÊ⁄U ’øÊ ªÿÊ ©‚∑§Ê ‹πÊ Á∑§‚Ë πÊÃ ◊¥ Ÿ„Ë¥ „È•Ê ¡’Á∑§ ©‚∑§Ê Ÿ∑§Œ
÷ȪÃÊŸ ÷Ë ¬˝Êåà „Ê ªÿÊ–
(iii) »§ŸË¸ø⁄U ∑§Ë π⁄UËŒ ∑§Ê ‹πÊ ∑˝§ÿ ¬ÈSÃ∑§ ◊¥ Á∑§ÿÊ ªÿÊ–
(iv) ªÈ⁄U◊ÊŸ ∑§ πÊÃ ∑§ ¡◊Ê-¬ˇÊ ◊¥ ` 1,000 ∑§◊ Á‹π ª∞ ¡’Á∑§ ◊ŸË·Ê ∑§ πÊÃ ∑§ ¡◊Ê-¬ˇÊ ◊¥ ` 1,000
•Áœ∑§ Á‹π ª∞–
23. Give one word answer to the following questions : 1x4
(i) Which account shows Surplus or Deficit in case of Not-For-Profit organisation.
(ii) When proprietor draws goods from the business for his/her personal use, it is known
as ?
(iii) Net Purchases=Cash Purchases+Credit Purchases −__________.
(iv) While preparing Income and Expenditure A/c of a Not-For-Profit organisation ‘Accrued
Interest’ is shown on which side ?
ÁŸêŸÁ‹Áπà ¬˝‡ŸÊ¥ ∑§Ê ©ûÊ⁄U ∞∑§ ‡ÊéŒ ◊¥ ŒËÁ¡∞ —
(i) •‹Ê÷∑§Ê⁄UË ‚¥SÕÊ•Ê¥ ∑§ πÊÃÊ¥ ◊¥ Á∑§‚ πÊÃ ◊¥ •Áœ‹Ê÷ ÿÊ ∑§◊Ë ÁŒπÊ߸ ¡ÊÃË „Ò–
(ii) ¡’ SflÊ◊Ë √ÿfl‚Êÿ ‚ flSÃÈ∞¥ •¬Ÿ √ÿÁÄêà ¬˝ÿÊª ∑§ Á‹∞ ÁŸ∑§Ê‹ÃÊ „Ò, ÃÊ fl„ ∑§„‹ÊÃÊ „Ò?
(iii) ‡ÊÈh ∑˝§ÿ=Ÿ∑§Œ ∑˝§ÿ+©œÊ⁄U ∑˝§ÿ −__________–
(iv) •‹Ê÷∑§Ê⁄UË ‚¥SÕÊ ∑§ Á‹∞ •Êÿ-√ÿÿ πÊÃÊ ’ŸÊÃ ‚◊ÿ “•Á¡¸Ã éÿÊ¡” ∑§Ê Á∑§‚ •Ê⁄U/¬ˇÊ ◊¥, ÁŒπÊÿÊ ¡ÊÃÊ
„Ò?

68/ESS/1-320-A ] 7 [ Contd...

24. Give one word answer of the following : 1x4
(i) A share of ` 10 issued at a premium of ` 2 on which the full amount is called up and
` 7 is received, share capital Account will be credited by ?
(ii) That part of share capital which is uncalled and kept in reserve is known as ?
(iii) State any one purpose for which securities premium reserve amount can be utilized.
(iv) When shares are issued to promoters of the company as remuneration for their services
which account is debited ?
ÁŸêŸÁ‹Áπà ∑§ Á‹∞ ∞∑§ ‡ÊéŒ ◊¥ ©ûÊ⁄U ŒËÁ¡∞ —
(i) ` 2 ∑§ Á∑§‡Ã ¬⁄U ÁŸª¸Ã ` 10 ¬˝Áà ∑§ ∞∑§ •¥‡Ê Á¡‚ ¬⁄U ¬Í⁄UË ⁄UÊÁ‡Ê ∑§Ë ÿÊøŸÊ „Ê øÈ∑§Ë „Ò, ` 7 „Ë ¬˝Êåà „È∞ „Ò¥–
•¥‡Ê ¬°Í¡Ë πÊÃ ∑§ ¡◊Ê ¬ˇÊ ◊¥ ÄÿÊ ⁄UÊÁ‡Ê Á‹πË ¡Ê∞ªË?
(ii) •¥‡Ê ¬°Í¡Ë ∑§Ê fl„ ÷ʪ Á¡‚∑§Ë ÿÊøŸÊ Ÿ„Ë¥ ∑§Ë ¡ÊÃË •ÊÒ⁄U ©‚ ’øÊ ∑§⁄U ⁄UπÊ ¡ÊÃÊ „Ò, ∑§„‹ÊÃÊ „Ò?
(iii) ∑§Ê߸ ∞∑§ ©g‡ÿ ’ÃÊßÿ Á¡‚∑§ Á‹∞ ¬˝ÁÃ÷ÍÁà ¬˝ËÁ◊ÿ◊ ‚¥øÿ ∑§Ê· ∑§Ê ©¬ÿÊª Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „Ò–
(iv) ¡’ ∑§ê¬ŸË ∑§ ¬˝flø∑§Ê¥ ∑§Ê ©Ÿ∑§Ë ‚flÊ•Ê¥ ∑§ Á‹∞ ¬ÊÁ⁄UüÊÁ◊∑§ ∑§ M§¬ ◊¥ •¥‡Ê ¡Ê⁄UË Á∑§∞ ¡ÊÃ „Ò¥ ÃÊ ∑§ÊÒŸ ‚
πÊÃ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „Ò?

25. What is meant by ‘Unearned Income’? Give accounting treatment and Adjustment entry of 2
unearned income.
“•ŸÁ¡¸Ã •Êÿ” ∑§Ê ÄÿÊ •Õ¸ „Ò? •ŸÁ¡¸Ã •Êÿ ∑§ Á‹∞ ‹πÊ ÁflfløŸ •ÊÒ⁄U ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁc≈U ŒËÁ¡∞–

26. (i) Pass necessary Journal Entry when : 2
(a) An unrecorded liability has been discharged by the firm.
(b) An unrecorded liability is discharged by a partner on behalf of the firm.
•Êfl‡ÿ∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ŒËÁ¡∞ ¡’ —
(a) »§◊¸ mÊ⁄UÊ Á∑§‚Ë •Á‹Áπà ŒÿÃÊ ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ ªÿÊ „Ê–
(b) Á∑§‚Ë ‚ʤÊŒÊ⁄U mÊ⁄UÊ »§◊¸ ∑§ Á‹∞ Á∑§‚Ë ŒÿÃÊ ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ ªÿÊ „Ê–
OR/•ÕflÊ
(ii) Give necessary Journal Entry for treatment of goodwill on retirement of a partner stating
the ratio in which goodwill is to be distributed.
‚ʤÊŒÊ⁄U ∑§Ë ‚flÊÁŸflÎÁûÊ ¬⁄U ÅÿÊÁà √ÿfl„Ê⁄U ∑§ Á‹∞ •Êfl‡ÿ∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ŒËÁ¡∞– ß‚ ÅÿÊÁà ∑§Ê
Áflfl⁄UáÊ Á¡‚ •ŸÈ¬Êà ◊¥ „ÊªÊ ©‚∑§Ê ©À‹π ÷Ë ∑§ËÁ¡∞–

27. (i) Give the meaning of Sacrificing Ratio. How it is calculated ? 2
àÿʪ •ŸÈ¬Êà ∑§Ê •Õ¸ ŒËÁ¡∞– ß‚∑§Ë ªáÊŸÊ ∑Ò§‚ ∑§Ë ¡ÊÃË „Ò?
OR/•ÕflÊ
(ii) If at the time of retirement/death of a partner, goodwill already appears in the balance
sheet, how will it be treated ? Also give the necessary Journal Entry.
ÿÁŒ ‚ʤÊŒÊ⁄U ∑§Ë ‚flÊÁŸflÎÁûÊ/◊ÎàÿÈ ∑§ ‚◊ÿ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ÅÿÊÁà ¬„‹ ‚ „Ë ¬˝ŒÁ‡Ê¸Ã „Ê ÃÊ ©‚∑§Ê
‹πÊ∑§⁄UáÊ Á∑§‚ ¬˝∑§Ê⁄U Á∑§ÿÊ ¡Ê∞ªÊ? •Êfl‡ÿ∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ÷Ë ŒËÁ¡∞–

68/ESS/1-320-A ] 8 [ Contd...

28. (i) Explain how re-issue of Forfeited shares at discount is recorded in the books of accounts. 2
¡éà •¥‡ÊÊ¥ ∑§ ’^ ¬⁄U ¬ÈŸ—ÁŸª¸◊Ÿ ∑§Ê ‹πÊ¥∑§Ÿ ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ∑Ò§‚ Á∑§ÿÊ ¡ÊÃÊ „Ò? Áflfl⁄UáÊ ŒËÁ¡∞–
OR/•ÕflÊ
(ii) Explain how issue of shares for consideration other than cash is recorded in the books
of accounts.
ÁflSÃÊ⁄U ‚ ‚◊¤ÊÊßÿ Á∑§ ⁄UÊ∑§«∏ ∑§ •ÁÃÁ⁄UÄà Á∑§‚Ë •ãÿ ¬˝Áû§‹ ∑§ ’Œ‹ •¥‡ÊÊ¥ ∑§ ÁŸª¸◊Ÿ ∑§Ê ‹πÊ ∑§ê¬ŸË
∑§Ë πÊÃÊ-¬ÈSÃ∑§Ê¥ ◊¥ ∑Ò§‚ Á∑§ÿÊ ¡ÊÃÊ „Ò?

29. (i) Explain how ‘Total Purchases’ are ascertained from Incomplete to Records. 3
Áflfl⁄UáÊ ŒËÁ¡∞ Á∑§ •œÍ⁄U •Á÷‹πÊ¥ ‚ “∑ȧ‹ ∑˝§ÿ” ∑§Ê ÁŸœÊ¸⁄UáÊ ∑Ò§‚ Á∑§ÿÊ ¡ÊÃÊ „Ò?
OR/•ÕflÊ
(ii) While preparing financial statements of a proprietor, how ‘Drawings of Goods by
proprietor’ is recorded in the books of accounts. Also pass the necessary journal entries.
SflÊ◊Ë mÊ⁄UÊ ÁflûÊËÿ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UÃ ‚◊ÿ - SflÊ◊Ë mÊ⁄UÊ •¬Ÿ ¬˝ÿÊª ∑§ Á‹∞ flSÃÈ•Ê¥ ∑§ •Ê„⁄UáÊ ∑§Ê ‹πÊ
∑Ò§‚ Á∑§ÿÊ ¡ÊÃÊ „Ò? ß‚∑§ Á‹∞ •Êfl‡ÿ∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈UÿÊ¥ ÷Ë ∑§ËÁ¡∞–

30. (i) From the following information, calculate ‘Total Sales’ made during the period. 3
`
Debtors as on 1st April, 2023 40,800
Cash received from Debtors 1,21,600
Sales Returns 10,800
Bad Debts 4,800
Debtors as on March 31st, 2024 55,200
Cash Sales 1,13,600
ÁŸêŸÁ‹Áπà ‚ÍøŸÊ•Ê¥ ∑§ •ÊœÊ⁄U ¬⁄U ∞∑§ •flÁœ ∑§ ŒÊÒ⁄UÊŸ “∑ȧ‹ Áfl∑˝§ÿ” ∑§Ë ªáÊŸÊ ∑§ËÁ¡∞–
`
1 •¬˝Ò‹ 2023 ∑§Ê ŒŸŒÊ⁄U 40,800

ŒŸŒÊ⁄UÊ¥ ‚ ¬˝Êåà ⁄UÊ∑§«∏ 1,21,600

Áfl∑˝§ÿ flʬ‚Ë 10,800

•¬˝Êåÿ ´§áÊ 4,800

◊Êø¸ 31, 2024 ∑§Ê ŒŸŒÊ⁄U 55,200

Ÿ∑§Œ Áfl∑˝§ÿ 1,13,600

OR/•ÕflÊ

68/ESS/1-320-A ] 9 [ Contd...

(ii) A club has paid rent of ` 20,000 during the year 2023-24. Rent still to be paid amounts
to ` 2,000. Amount of ` 1,500 was paid in 2022-23 on account of the year 2023-24.
Rent paid in advance for the year 2024-25 in the year 2023-24 amounted to ` 3,500.
Calculate the amount to be shown in Income and Expenditure Account of 2023-24.
Also give the entry for Rent due but not paid.

∞∑§ Ä‹’ Ÿ fl·¸ 2023-24 ∑§ ŒÊÒ⁄UÊŸ ` 20,000 ∑§Ê Á∑§⁄UÊÿÊ ÁŒÿÊ– ’∑§ÊÿÊ Á∑§⁄UÊ∞ ∑§Ë ⁄UÊÁ‡Ê ` 2,000 „Ò– fl·¸
2022-23 ◊¥ ` 1,500 ∑§ Á∑§⁄UÊÿ ∑§Ê ÷ȪÃÊŸ fl·¸ 2023-24 ∑§ Á‹∞ Á∑§ÿÊ ªÿÊ ÕÊ–

fl·¸ 2023-24 ◊¥ fl·¸ 2024-25 ∑§ Á‹∞ •Áª˝◊ ÷ȪÃÊŸ Á∑§∞ ª∞ Á∑§⁄UÊÿ ∑§Ë ⁄UÊÁ‡Ê „Ò ` 3,500–
fl·¸ 2023-24 ∑§ Á‹∞ •Êÿ-√ÿÿ πÊÃ ◊¥ ¬˝ŒÁ‡Ê¸Ã ∑§Ë ¡ÊŸ flÊ‹Ë Á∑§⁄UÊ∞ ∑§Ë ⁄UÊÁ‡Ê ∑§Ë ªáÊŸÊ ∑§ËÁ¡∞– ‚ÊÕ „Ë
Œÿ Á∑§⁄UÊÿÊ Á¡‚∑§Ê ÷ȪÃÊŸ Ÿ„Ë¥ Á∑§ÿÊ ªÿÊ „Ò ∑§Ë ¬˝ÁflÁc≈U ÷Ë ŒËÁ¡∞–

31. (i) Explain the adjustment of existing partner’s capital on the basis of the capital of the 3
new partner and give Journal entry when excess amount is withdrawn by the partner.

Ÿ∞ ‚ʤÊŒÊ⁄U ∑§Ë ¬°Í¡Ë ∑§ •ÊœÊ⁄U ¬⁄U ¬È⁄UÊŸ/Áfll◊ÊŸ ‚ʤÊŒÊ⁄UÊ¥ ∑§Ë ¬°Í¡Ë ∑§ ‚◊ÊÿÊ¡Ÿ ∑§Ë √ÿÊÅÿÊ ∑§ËÁ¡∞ ÃÕÊ
⁄UÊÁ‡Ê •ÊÁœÄÿ ∑§Ê ¬È⁄UÊŸ ‚ʤÊŒÊ⁄UÊ¥ mÊ⁄UÊ √ÿfl‚Êÿ ‚ ÁŸ∑§Ê‹Ÿ ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ŒËÁ¡∞–
OR/•ÕflÊ
(ii) Give any three points of difference between Dissolution of partnership and Dissolution
of partnership firm.

‚ʤÊŒÊ⁄UË fl ‚ʤÊŒÊ⁄UË »§◊¸ ∑§ ÁflÉÊ≈UŸ ◊¥ •¥Ã⁄U ∑§ ∑§Ê߸ ÃËŸ Á’¥ŒÈ ŒËÁ¡∞–

32. Give meaning of : 3
(a) Authorised Capital
(b) Issued Capital
(c) Subscribed Capital

(a) •Áœ∑Χà ¬°Í¡Ë/¬¥¡Ë∑Χà ¬°Í¡Ë
(b) ÁŸª¸Á◊à ¬°Í¡Ë
(c) •Á÷ŒÊŸ ¬°Í¡Ë ∑§Ê •Õ¸ ŒËÁ¡∞–

33. (i) State any three purposes for which securities premium amount can be utilized under 3
the Companies Act.

∑§ê¬ŸË •ÁœÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¬˝ÁÃ÷ÍÁà ¬˝ËÁ◊ÿ◊ ∑§Ë ⁄UÊÁ‡Ê ∑§ ©¬ÿÊª ∑§ Á∑§ã„Ë¥ ÃËŸ ©g‡ÿÊ¥ ∑§Ê ©À‹π
∑§ËÁ¡∞–
OR/•ÕflÊ

68/ESS/1-320-A ] 10 [ Contd...

(ii) What is meant by Pro-rata allotment of shares ? State how unpaid amount on allotment
and calls money of shares held by the shareholder is calculated in case of pro-rata
allotment of shares.

•¥‡ÊÊ¥ ∑§ •ŸÈ¬ÊÁÃ∑§ •Ê’¥≈UŸ ∑§Ê ÄÿÊ •Õ¸ „Ò? •ŸÈ¬ÊÁÃ∑§ •Ê’¥≈UŸ ∑§Ë ÁSÕÁà ◊¥ ∞∑§ •¥‡ÊœÊ⁄UË mÊ⁄UÊ •Ê’¥≈UŸ ÿÊ
ÿÊøŸÊ ¬⁄U ⁄UÊÁ‡Ê ∑§Ê ÷ȪÃÊŸ Ÿ ∑§⁄UŸ ∑§Ë ÁSÕÁà ◊¥ •¥‡ÊœÊ⁄UË mÊ⁄UÊ Œÿ ⁄UÊÁ‡Ê ∑§Ë ªáÊŸÊ Á∑§‚ ¬˝∑§Ê⁄U ∑§Ë ¡ÊÃË „Ò?
©À‹π ∑§ËÁ¡∞–

34. (i) From the following Trial Balance of MB Garments as on 31st March 2024, prepare 5
Trading Account and Profit and Loss Account for the year ended 31st March 2024 and
Balance sheet as on that date.

Dr Cr
Name of the Accounts Amount Amount
(`) (`)
Capital 80,000
Cash in hand 570
Cash at Bank 5,600
Purchases 53,200
Sales 78,000
Carriage inward 2,040
Carriage outward 3,200
Stock (1 st April, 2023) 10,790
Machinery 60,000
Salaries 4,000
Insurance Premium 600
Sundry Debtors 28,000
Sundry Creditors 10,000
Total 1,68,000 1,68,000

Following adjustments are to be accounted for :
(i) Stock on 31.3.2024 was ` 10,000.
(ii) Machinery to be depreciated @ 10% p.a.
(iii) Salaries for the month of March outstanding was ` 1,200
(iv) Insurance Premium paid for one year ending 30th September 2024 was ` 300.

68/ESS/1-320-A ] 11 [ Contd...

ÁŸêŸÁ‹Áπà ∞◊ ’Ë ªÊ◊Z≈˜U‚ ∑§ 31 ◊Êø¸ 2024 ∑§ ˬ≈U ‚ 31 ◊Êø¸ 2024 ∑§Ê ‚◊Êåà „ÊŸ flÊ‹ fl·¸ ∑§ Á‹∞
√ÿʬÊ⁄U πÊÃÊ, ‹Ê÷-„ÊÁŸ πÊÃÊ fl ©‚ ÁÃÁÕ ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§ËÁ¡∞–

Zm_ am[e O_m am[e
ImVm| Ho$ Zm_
(`) (`)
n±yOr 80,000

hñVñW amoH$‹S> 570

~¢H$ ZH$X 5,600

H«$` 53,200

{dH«$` 78,000

^m‹S>m (Am§V[aH$) 2,040

^m‹S>m (~mhar) 3,200

ñQ>m°H$ (1 Aà¡b 2023) 10,790

_erZar 60,000

doVZ 4,000

~r_m àr{_`_ 600

{d{dY XoZXma 28,000

{d{dY boZXma 10,000

Omo‹S > 1,68,000 1,68,000

πÊÃÊ¥ ◊¥ ÁŸêŸÁ‹Áπà ‚◊ÊÿÊ¡Ÿ ÷Ë ∑§ËÁ¡∞ —

(i) 31.3.2024 ∑§Ê S≈UÊÚ∑§ ` 10,000 ÕÊ–

(ii) ◊‡ÊËŸ⁄UË ¬⁄U 10% ∑§Ë Œ⁄U ‚ OÊ‚ ‹ªÊ∞°–

(iii) ◊Êø¸ ∑§ ◊„ËŸ ∑§ flß ∑§Ê ÷ȪÃÊŸ Ÿ„Ë¥ „È•Ê „Ò •ŒûÊ flß ` 1,200 „Ò–

(iv) ’Ë◊Ê ∑§ ¬˝ËÁ◊ÿ◊ ⁄UÊÁ‡Ê ` 300 „Ò Á¡‚∑§Ê ÷ȪÃÊŸ 30 Á‚Ãê’⁄U 2024 ∑§Ê ‚◊Êåà „ÊŸ flÊ‹ fl·¸ ∑§ Á‹∞
Á∑§ÿÊ ªÿÊ–

OR/•ÕflÊ

68/ESS/1-320-A ] 12 [ Contd...

(ii) From the following information of Young Ladies Club. Prepare Income and Expenditure
Account, the year ended 31st March 2024.

Amount
Particulars
(` )

Salaries Paid 55,000
Lighting and heating 16,000
Printing and Stationery (including ` 5,000 for previous year) 3,500
Subscription received (including ` 2,000 received in advance
40,000
and ` 5,000 for the previous year)

Net proceeds of refreshment Room 45,000
Interest paid on Loan for half year 1,200
Rent and Rates (including ` 1,000 prepaid) 7,500
Locker rent received 4,500

Additional Information :
Subscriptions outstanding on 31.3.2024 were ` 8,000. Half year’s interest on loan
was also outstanding.

ÁŸêŸÁ‹Áπà ‚ÍøŸÊ•Ê¥ ∑§ •ÊœÊ⁄U ¬⁄U ÿ¥ª ‹Á«U¡ Ä‹’ ∑§ Á‹∞ 31 ◊Êø¸ 2024 ∑§Ê ‚◊Êåà „ÊŸ flÊ‹ fl·¸ ∑§
Á‹∞ •Êÿ-√ÿÿ πÊÃÊ ÃÒÿÊ⁄U ∑§ËÁ¡∞ —

am{e
{ddaU
(`)
^wJVmZ {H$`m J`m doVZ 55,000
bmBqQ>J d hrqQ>J 16,000
qàQ>tJ d ñQ>oeZar ({Og_| ` 5,000 {nN>bo df© Ho$ {bE gpå_{bV h¡) 3,500
àmßV M§Xm ({Og_| ` 2,000 AJbo df© H$m A{J«_ ^wJVmZ h¡ Am¡a ` 5,000
40,000
{nN>bo df© Ho$ {bE h¡)
àgmYZ H$j go àm{ßV 45,000
F$U na AY©dm{f©H$ ã`mO H$m ^wJVmZ 1,200
{H$am`m Ed§ H$a (` 1,000 A{J«_ ^wJVmZ) 7,500
bm°H$a {H$am`m àmßV hþAm 4,500

•ÁÃÁ⁄UÄà ‚ÈøŸÊ∞° —
31.3.2024 ∑§Ê •ŒûÊ ø¥ŒÊ ` 8,000; ´§áÊ ∑§Ê •œ¸flÊÁ·¸∑§ éÿÊ¡ ∑§Ê ÷ȪÃÊŸ ÷Ë •ŒûÊ „Ò–

68/ESS/1-320-A ] 13 [ Contd...

35. A, B and C are partners sharing profits and losses in the ratio of 5 : 3 : 2. Their Balance sheet 5
as at 31st March, 2024 was as follows :

Liabilities ` Assets `
Sundry Creditors 24,000 Cash at Bank 37,000
General Reserve 36,000 Sundry Debtors 44,000
Capital Accounts Stock 1,20,000
A 2,00,000 Machinery 1,59,000
B 1,50,000 Building 2,00,000
C 1,50,000 5,00,000
5,60,000 5,60,000

N is admitted as a new partner and assets are revalued and liabilities are reassessed as follows :
(i) Stock to be valued at ` 1,30,000.
(ii) Machinery to be depreciated by 10%.
(iii) A provision for doubtful debts is to be made on Debtors @ 5%.
(iv) A liability for ` 250 included in sundry creditors is not likely to arise.
Pass necessary Journal entries before admissions of N.
A, B •ÊÒ⁄U C ‚ʤÊŒÊ⁄U „¥Ò ¡Ê •¬Ÿ ‹Ê÷ •ÊÒ⁄U „ÊÁŸ 5 : 3 : 2 ∑§ •ŸÈ¬Êà ◊¥ ’Ê¥≈UÃ „Ò¥– 31 ◊Êø¸ 2024 ∑§Ê ©Ÿ∑§Ê ÁSÕÁÃ
Áflfl⁄UáÊ ÁŸêŸÁ‹Áπà „Ò —

Xo` VmE± ` n[ag§n{Îm`m§ `
{d{dY boZXma 24,000 ~¢H$ _| ZH$X 37,000

gm_mÝ` H$mof 36,000 {d{dY XoZXma 44,000

n±yOr ImVo ñQ>m°H$ 1,20,000
A 2,00,000 _erZar 1,59,000
B 1,50,000 ^dZ 2,00,000

C 1,50,000 5,00,000
5,60,000 5,60,000

Ÿ∞ ‚ʤÊŒÊ⁄U N ∑§Ê ¬˝fl‡Ê ÁŒÿÊ ªÿÊ ÃÕÊ ‚¥¬ÁûÊÿÊ¥ fl ŒÿÃÊ•Ê¥ ∑§Ê ¬ÈŸ—◊ÍÀÿÊ¥Á∑§Ã Á∑§ÿÊ ªÿÊ ¡Ê Á∑§ ÁŸêŸ „Ò —
(i) S≈UÊÚ∑§ ∑§Ê ◊ÍÀÿ ` 1,30,000 ‹ªÊÿÊ ªÿÊ–
(ii) ◊‡ÊËŸ⁄UË ¬⁄U 10% ∑§Ê OÊ‚ ‹ªÊÿÊ ªÿÊ–
(iii) ŒŸŒÊ⁄UÊ¥ ¬⁄U 5% ∑§Ë Œ⁄U ‚ ‚¥ÁŒÇœ ´§áÊ ∑§Ê· ’ŸÊÿÊ ¡Ê∞ªÊ–
(iv) ÁflÁflœ ‹ŸŒÊ⁄UÊ¥ ◊¥ ‚ ` 250 ∑§Ë ∞∑§ ‹ŸŒÊ⁄UË ∑§Ê ŒÊflÊ ‚◊Êåà „Ê ªÿÊ „Ò–
N ∑§ ¬˝fl‡Ê ‚ ¬„‹ ∑§Ë ‚÷Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈UÿÊ¥ ∑§ËÁ¡∞–

68/ESS/1-320-A ] 14 [ Contd...

36. (i) H.K. Ltd. offered to public for subscription 30,000 shares of ` 100 cash payable as : 5
On application - ` 30 per share
On allotment - ` 30 per share
On first and final call - Balance
Applications were received for 40,000 shares. Application for 5,000 shares were rejected
all together and application money was returned. The excess application money received
was adjusted towards sum due on allotment. Calls were made and duly received except
a shareholder holding 500 shares did not pay the call money.
Pass necessary journal entries in the books of the company.
∞ø.∑§. Á‹. Ÿ ¡ŸÃÊ ∑§Ê ` 100 ¬˝àÿ∑§ ∑§ 30,000 •¥‡Ê ¡Ê⁄UË Á∑§∞, Á¡Ÿ∑§Ê ÷ȪÃÊŸ ß‚ ¬˝∑§Ê⁄U „ÊŸÊ „Ò —
•ÊflŒŸ ¬⁄U - ` 30 ¬˝Áà •¥‡Ê
•Ê’¥≈UŸ ¬⁄U - ` 30 ¬˝Áà •¥‡Ê
¬˝Õ◊ fl •¥ÁÃ◊ ÿÊøŸÊ ¬⁄U - ‡Ê·
40,000 •¥‡ÊÊ¥ ∑§ Á‹∞ •ÊflŒŸ ¬˝Êåà „È∞– 5,000 •¥‡ÊÊ¥ ∑§Ê ¬Í⁄UË Ã⁄U„ ‚ •SflË∑§Ê⁄U ∑§⁄U ÁŒÿÊ ªÿÊ ÃÕÊ •ÊflŒŸ
⁄UÊÁ‡Ê flÊÁ¬‚ ∑§⁄U ŒË ªß¸– •ÊflŒŸ ∑§ ‚ÊÕ ¬˝Êåà „È߸ •Áœ∑§ ⁄UÊÁ‡Ê ‚◊ÊÿÊ¡Ÿ •Ê’¥≈UŸ ◊¥ Á∑§ÿÊ ¡Ê∞ªÊ– ÿÊøŸÊ
⁄UÊÁ‡Ê ◊°ªflÊ߸ ªß¸ •ÊÒ⁄U ¬Í⁄UË ⁄UÊÁ‡Ê ¬˝Êåà „È߸ Á‚»¸§ ∞∑§ •¥‡ÊœÊ⁄UË ∑§Ê ¿UÊ«∏∑§⁄U Á¡‚∑§ ¬Ê‚ 500 •¥‡Ê Õ •ÊÒ⁄U fl„
©Ÿ¬⁄U ÿÊøŸÊ ⁄UÊÁ‡Ê ∑§Ê ÷ȪÃÊŸ Ÿ„Ë¥ ∑§⁄U ¬ÊÿÊ–
∑§ê¬ŸË ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ •Êfl‡ÿ∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈UÿÊ¥ ∑§ËÁ¡∞–
OR / •ÕflÊ
(ii) L.M. Ltd. issued 2,00,000 shares of ` 10 each at a premium of ` 4 per share payable as
follows :
On application - ` 5 (including premium of ` 3 per share)
On allotment - ` 7 (including premium of ` 1 per share)
On call - ` 2 per share
Applications were received for 2,00,000 shares and allotment was made to all. All
money due was received.
Pass necessary Journal entries in the books of the company.
∞‹.∞◊. Á‹Á◊≈U«U Ÿ ¬˝˝Áà •¥‡Ê ` 10 ∑§ 2,00,000 •‡ÊÊ¥ ∑§Ê ` 4 ¬˝ËÁ◊ÿ◊ ¬⁄U ¡Ê⁄UË Á∑§ÿÊ Á¡‚∑§Ê ÷ȪÃÊŸ ÁŸêŸ
¬˝∑§Ê⁄U ‚ „ÊªÊ —
•ÊflŒŸ ¬⁄U - ` 5 (` 3 ¬˝Áà •¥‡Ê ¬˝ËÁ◊ÿ◊ ‡ÊÊÁ◊‹ „Ò–)
•Ê’¥≈UŸ ¬⁄U - ` 7 (` 1 ¬˝Áà •¥‡Ê ¬˝ËÁ◊ÿ◊ ‡ÊÊÁ◊‹ „Ò–)
ÿÊøŸÊ ¬⁄U - ` 2 ¬˝Áà •¥‡Ê
2,00,000 •¥‡ÊÊ¥ ∑§ Á‹∞ •ÊflŒŸ ¬˝Êåà „È∞ •ÊÒ⁄U ‚÷Ë ∑§Ê •¥‡Ê •Êfl¥Á≈Uà Á∑§ÿ ª∞–

∑§ê¬ŸË ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ •Êfl‡ÿ∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈UÿÊ° ∑§ËÁ¡∞–

68/ESS/1-320-A ] 15 [ Contd...

SECTION - B / πá«U - ’
Attempt any one of the optional Module.
flÒ∑§ÁÀ¬∑§ ◊ÊÚ«KÍÀ‚ ◊¥ ‚ ∑§Ê߸ ∞∑§ ∑§ËÁ¡∞–
OPTIONAL MODULE - I / flÒ∑§ÁÀ¬∑§ ◊ÊÚ«KÍ‹ - I
(Analysis of Financial Statements) / (ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ∑§Ê Áfl‡‹·áÊ)
37. Ideal Current Ratio is : 1
•ÊŒ‡Ê¸ øÊ‹Í •ŸÈ¬Êà „ÊÃÊ „Ò —
(A) 1:1 (B) 1:2 (C) 1:3 (D) 2:1

38. “Cash from operating activities” will decrease due to : 1
(A) Increase in Current Assets (B) Decrease in Current Liabilities
(C) Increase in Current Liabilities (D) Both (A) and (B) above
““¬˝øÊ‹Ÿ Á∑˝§ÿÊ•Ê¥ ‚ ⁄UÊ∑§«∏”” ¬˝flÊ„ ∑§◊ „ÊªÊ ÿÁŒ —
(A) øÊ‹Í ‚¥¬ÁûÊÿÊ¥ ’…∏ ¡Ê∞ªË– (B) øÊ‹Í ŒÿÃÊ∞¥ ∑§◊ „Ê ¡Ê∞ªË–
(C) øÊ‹Í ŒÿÃÊ∞° ’…∏ ¡Ê∞ªË– (D) (A) •ÊÒ⁄U (B) ŒÊŸÊ¥–

39. ‘Dividend received’ by other than financial enterprise is shown in cash flow statement under : 1
(A) Operating Activities (B) Investing Activities
(C) Financing Activities (D) General Activities
ÁflûÊËÿ ‚¥SÕÊŸ ∑§ •ÁÃÁ⁄UÄà “‹Ê÷Ê¥‡Ê ¬˝ÊÁåÔ ∑§Ê ⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ◊¥ Á∑§‚∑§ •ãê¸Ã ÁŒπÊÿÊ ¡Ê∞ªÊ?
(A) ¬˝øÊ‹Ÿ Á∑˝§ÿÊ∞° (B) ÁŸfl‡Ê Á∑˝§ÿÊ∞°
(C) ÁflûÊËÿŸ Á∑˝§ÿÊ∞° (D) ‚Ê◊Êãÿ Á∑˝§ÿÊ∞°

40. Cash Balance ` 15,000, Trade Receivables ` 35,000, Inventory ` 40,000, Trade payables 1
` 24,000; Bank overdraft is ` 6,000 Current Ratio will be :
⁄UÊ∑§«∏ ‡Ê· ` 15,000; √ÿʬÊÁ⁄U∑§ ¬˝ÊÁåÃÿÊ¥ ` 35,000; S≈UÊÚ∑§ ` 40,000; √ÿʬÊÁ⁄U∑§ ŒŸŒÊÁ⁄UÿÊ¥ ` 24,000; ’Ò¥∑§
•ÁœÁfl∑§·¸ ` 6,000 øÊ‹Í •ŸÈ¬Êà „ÊªÊ —
(A) 3.75 : 1 (B) 3:1 (C) 1:3 (D) 1 : 3.75

41. Debt equity ratio indicates risky financial position from the long term print of view if it 1
exceeds :
ŒËÉʸ∑§Ê‹ËŸ ŒÎÁc≈ ‚,U ´§áÊ ‚◊ÃÊ •ŸÈ¬Êà ¡ÊÁπ◊ ÷⁄UË ÁSÕÁà ∑§Ë •Ê⁄U ߇ÊÊ⁄UÊ ∑§⁄UÃÊ „Ò ÿÁŒ ÿ„ ’…∏ ¡Ê∞ ÃÊ —
(A) 1:1 (B) 1:2 (C) 2:1 (D) 3:1

42. Angel Ltd., a stock broker, purchase 5,000 shares of Tata Housing Ltd., it is a : 1
(A) Operating Activity (B) Investing Activity
(C) Financing Activity (D) General Activity
∞ã¡‹ Á‹. ¡Ê Á∑§ ‡Êÿ⁄U Œ‹Ê‹ „Ò¥, Ÿ ≈UÊ≈UÊ „Ê©Á‚¥ª Á‹. ∑§ 5,000 •¥‡ÊÊ¥ ∑§Ê ∑˝§ÿ Á∑§ÿÊ ÿ„ Á∑˝§ÿÊ „ÊªË —
(A) ¬˝øÊ‹Ÿ Á∑˝§ÿÊ (B) ÁŸfl‡Ê Á∑˝§ÿÊ
(C) ÁflûÊËÿŸ Á∑˝§ÿÊ (D) ‚Ê◊Êãÿ Á∑˝§ÿÊ

68/ESS/1-320-A ] 16 [ Contd...

43. Complete the following Sentences : 1x2
(i) In cash flow statement the amount of interim dividend paid during the year is shown
as ?
(ii) Buy back of equity shares is shown as cash outflow from which type of activity ?
ÁŸêŸ ∑§ÕŸÊ¥ ∑§Ê ¬Í⁄UÊ ∑§ËÁ¡∞ —
(i) ⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ◊¥ fl·¸ ∑§ ŒÊÒ⁄UÊŸ ÁflÃÁ⁄Uà •¥ÃÁ⁄U◊ ‹Ê÷Ê¥‡Ê ∑Ò§‚ ÁŒπÊÿÊ ¡ÊÃÊ „Ò?
(ii) •¥‡ÊÊ¥ ∑§Ë ¬ÈŸ— π⁄UËŒ ⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ◊¥ Á∑§‚ Á∑˝§ÿÊ ∑§ •ãê¸Ã ÁŒπÊ߸ ¡ÊÃË „Ò?

44. What is meant by cash flow statement ? State two objectives of preparing cash flow statement. 2
⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ∑§Ê ÄÿÊ •Õ¸ „Ò? ⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ∑§ ŒÊ ©g‡ÿÊ¥ ∑§Ê ©À‹π ∑§ËÁ¡∞–

45. Calculate the gross profit ratio from the following data : 2
Sales ` 3,25,000; Sales returns ` 25,000 and Cost of revenue from operations ` 2,40,000.
ÁŸêŸÁ‹Áπà ‚ÍøŸÊ•Ê¥ ‚ ‚∑§‹ ‹Ê÷ •ŸÈ¬Êà ∑§Ë ªáÊŸÊ ∑§ËÁ¡∞ —
Á’∑˝§Ë ` 3,25,000; Á’∑˝§Ë flʬ‚Ë ` 25,000; ¬˝øÊ‹Ÿ ‚ •Êª◊ ∑§Ë ‹ÊªÃ ` 2,40,000

46. State any three limitations of cash flow statement. 3
⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ∑§Ë Á∑§ã„Ë¥ ÃËŸ ‚Ë◊Ê•Ê¥ ∑§Ê ©À‹π ∑§ËÁ¡∞–

47. From the following information, prepare Cash Flow statement for the year ended 5
31st March, 2024.

Particulars `
Opening Cash Balance 20,000
Closing Cash Balance 52,000
Increase in Debtors 20,000
Decrease in Trade Receivables 10,000
Decrease in Creditors 12,000
Increase in Trade Payables 14,000
Purchased Land 1,60,000
Sale of Fixed assets 1,40,000
Issue of Equity Shares 1,20,000
Redemption of Debentures 1,00,000
Net Profit before Tax and Extra-Ordinary Items 40,000

68/ESS/1-320-A ] 17 [ Contd...

ÁŸêŸÁ‹Áπà ‚ÍøŸÊ•Ê¥ ‚ 31 ◊Êø¸ 2024 ∑§Ê ‚◊Êåà „ÊŸ flÊ‹ fl·¸ ∑§ Á‹∞ ⁄UÊ∑§«∏ ¬˝flÊ„ Áflfl⁄UáÊ ’ŸÊßÿ–

{ddaU `
Ama§{^H$ ZH$X eof 20,000

A§{V_ ZH$X eof 52,000

XoZXmam| _| d¥{Õ 20,000

ì`mnm[aH$ àm{ßV`m| _| H$_r 10,000

boZXmam| _| H$_r 12,000

ì`mnm[aH$ boZXm[a`m| _| d¥{Õ 14,000

^y{_ H$m H«$` 1,60,000

ñWm`r g§n{Îm H$s {~H«$s 1,40,000

g_Vm A§em| H$m {ZJ©_Z 1,20,000

F$UnÌm| H$m emoYZ 1,00,000

H$a Ed§ AgmYmaU _Xm| go nyd© ewÕ bm^ 40,000

OPTIONAL MODULE - II / flÒ∑§ÁÀ¬∑§ ◊ÊÚ«KÍ‹ - II
(Application of Computers in Financial Accounting)
(∑§êåÿÍ≈U⁄U ∑§Ê ÁflÁûÊÿ ‹πÊ¥∑§Ÿ ◊¥ ©¬ÿÊª)
37. Data Base management system overcomes the limitation such as : 1
(A) Data redundancy and inconsistency
(B) Data isolation
(C) Data duplicity
(D) All of the above
«U≈UÊ’‚ ¬˝’¥œ ¬˝áÊÊ‹Ë ∑§ß¸ ¬˝∑§Ê⁄U ∑§Ë ‚Ë◊Ê•Ê¥ ‚ ’øÊfl ∑§⁄UÃË „Ò ¡Ò‚ —
(A) «UÊ≈UÊ •ÁÃ⁄U∑§ ∞fl¥ •‚¥ªÃÃÊ
(B) «UÊ≈UÊ ¬ÎÕÄ∑§Ë∑§⁄UáÊ
(C) «UÊ≈UÊ ∑§Ê ŒÊ„⁄UË∑§⁄UáÊ
(D) ©¬⁄UÊÄà ‚÷Ë

38. Which of the following Component of MS Access is used to create various reports as per the 1
requirement of the end user ?
(A) Table Object (B) Report Object (C) Forms Object (D) Queries
•¥ÁÃ◊ ¬˝ÿÊª∑§ûÊʸ ∑§Ë •Êfl‡ÿ∑§ÃÊŸÈ‚Ê⁄U ÁflÁ÷㟠Á⁄U¬Ê≈UÊZ ∑§Ê ‚ΡŸ ∑§⁄UŸ ∑§ Á‹∞ ÁŸêŸÁ‹Áπà ◊¥ ‚ ∞◊.∞‚. ∞Ä‚‚ ∑§
Á∑§‚ ÉÊ≈U∑§ ∑§Ê ¬˝ÿÊª Á∑§ÿÊ ¡ÊÃÊ „Ò?
(A) ≈U’‹ •ÊÚé¡Ä≈U (B) Á⁄U¬Ê≈¸U •ÊÚé¡Ä≈U (C) »§ÊÚꂸ •ÊÚé¡Ä≈U (D) Äfl⁄UË$¡

68/ESS/1-320-A ] 18 [ Contd...

39. Once the data types is specified M.S Acess allows designer to define properties of each column. 1
In the context of text data type one of the general properties relate to ‘Caption’ which means :
(A) single, double or decimal type of numbers
(B) how the field’s contents are displayed
(C) specifying a value for new entries of data records
(D) a label used for the field in data sheet and on forms and reports
∞∑§ ’Ê⁄U ¡’ «UÊ≈UÊ ¬˝∑§Ê⁄U ÁflÁ‡Êc≈UUË∑Χà „Ê ¡ÊÃÊ „Ò ÃÊ ∞◊.∞‚. ∞Ä‚‚ M§¬⁄Uπ∑§ ∑§Ê ¬˝àÿ∑§ SÃ¥÷ ∑§ ‹ˇÊáÊÊ¥ ∑§Ê
¬Á⁄U÷ÊÁ·Ã ∑§⁄UŸ ∑§Ë •ŸÈ◊Áà ŒÃÊ „Ò– ≈UÄS≈U «U≈UÊ ¬˝∑§Ê⁄U ∑§ ‚¥Œ÷¸ ◊¥ ‚Ê◊Êãÿ ‹ˇÊáÊ “∑§å‡ÊŸ” ∑§Ê •Õ¸ „Ò —
(A) ‚¥ÅÿÊ•Ê¥ ∑§ ∞∑§‹, ŒÊ„⁄U •ÕflÊ Œ‡Ê◊‹fl ¬˝∑§Ê⁄U–
(B) ˇÊòÊ ∑§Ë Áfl·ÿ ‚Ê◊ª˝Ë ∑Ò§‚ Œ‡Êʸ߸ ªß¸ „Ò–
(C) «UÊ≈UÊ •Á÷‹πÊ¥ ∑§Ë Ÿß¸ ¬˝ÁflÁc≈UÿÊ¥ „ÃÈ ◊ÊŸÊ¥ ∑§Ê ÁflÁ‡Êc≈UË∑§⁄UáÊ–
(D) «UÊ≈UÊ ‡ÊË≈U, »§Ê◊ÊZ ÃÕÊ Á⁄U¬Ê≈UÊZ ∑§ ˇÊòÊ „ÃÈ ¬˝ÿÈÄà Á∑§ÿÊ ªÿÊ ‹’‹–

40. Calling cells by just their columns and row labels is called : 1
(A) Absolute referencing (B) Mixed referencing
(C) Relative referencing (D) Both (A) and (B)
¬˝∑§Êc∆UÊ¥ ∑§Ê ©Ÿ∑§Ë ¬¥ÁÄÃÿÊ¥ •ÊÒ⁄U SÃ¥÷Ê¥ ∑§ ŸÊ◊ ‚ ¬È∑§Ê⁄UŸÊ ∑§„‹ÊÃÊ „Ò —
(A) ÁŸ⁄U¬ˇÊ ‚¥Œ÷¸ (B) Á◊ÁüÊà ‚¥Œ÷¸
(C) ‚¥’¥œË ‚¥Œ÷¸ (D) (A) fl (B) ŒÊŸÊ¥

41. In Excel software Pie chart cannot plot more than : 1
(A) Seven Categories (B) Four Categories
(C) Ten Categories (D) Eight Categories
∞Ä‚‹ ‚ÊÚç≈Uflÿ⁄U ◊¥ ¬Ê߸ ‚¥ÁøòÊ ◊¥ ß‚‚ •Áœ∑§ üÊÁáÊÿÊ¥ •¥Á∑§Ã Ÿ„Ë¥ ∑§Ë ¡Ê ‚∑§ÃË —
(A) ‚Êà üÊÁáÊÿÊ¥ (B) øÊ⁄U üÊÁáÊÿÊ¥
(C) Œ‚ üÊÁáÊÿÊ¥ (D) •Ê∆U üÊÁáÊÿÊ¥

42. Which element of a chart provides the additional information about a data marker to identify 1
the details of data point in a data series ?
(A) The legend (B) The Data Labels
(C) The Data points (D) The plot area
øÊ≈¸U ∑§Ê ∑§ÊÒŸ ‚Ê •flÿfl «UÊ≈UÊ ◊Ê∑¸§⁄U ∑§Ê •ÁÃÁ⁄UÄà ‚ÍøŸÊ ©¬‹éœ ∑§⁄UÊÃÊ „Ò Á¡‚‚ fl„ «UÊ≈UÊ üÊáÊË ◊¥ «U≈UÊ Á’ãŒÈ ∑§
’Ê⁄U ◊¥ Áflfl⁄UáÊÊ¥ ∑§Ê ¬„øÊŸ ‚∑§?
(A) ‹Ë¡¥«U (B) ∞∑§ «UÊ≈UÊ ‹’‹
(C) «UÊ≈UÊ Á’¥ŒÈ (D) å‹ÊÚ≈U ˇÊòÊ

43. The Net salary payable to an employee is obtained by deducting __________ from __________. 1x2
∞∑§ ∑§◊¸øÊ⁄UË ∑§Ê Œÿ ‡ÊÈh flß ÁŸ∑§Ê‹Ÿ ∑§ Á‹∞ __________ ◊¥ ‚ __________ ∑§Ê ÉÊ≈UÊÿÊ ¡ÊÃÊ „Ò–

68/ESS/1-320-A ] 19 [ Contd...

44. State the earning elements used in Pay Roll calculations. Also state how these are 2
calculated ?
¬ ⁄UÊ‹ ∑§Ë ªáÊŸÊ ◊¥ •¡¸ŸÊ•Ê¥ ∑§ ÉÊ≈U∑§Ê¥ ∑§Ê ©À‹π ∑§ËÁ¡∞– ÿ„ ÷Ë ©À‹π ∑§ËÁ¡∞ Á∑§ ߟ∑§Ë ªáÊŸÊ ∑Ò§‚
∑§Ë ¡ÊÃË „Ò?

45. Write the steps involved for copy a chart to word. 2
∞∑§ øÊ≈¸U ∑§Ê fl«¸U ◊¥ ∑§ÊÚ¬Ë ∑§⁄UŸ ◊¥ ‚Áê◊Á‹Ã ø⁄UáÊ Á‹Áπ∞–

46. Explain formatting the chart using design option. 3
““Á«U¡Êߟ Áfl∑§À¬”” ∑§Ê ¬˝ÿÊª ∑§⁄U øÊ≈¸U ∑§Ê ∑Ò§‚ »§Ê⁄U◊Ò≈U Á∑§ÿÊ ¡ÊÃÊ „Ò, √ÿÊÅÿÊ ∑§ËÁ¡∞–

47. Ms. Babita is a Teacher in Maths Department of a school. Suddenly she admitted to a hospital 5
for her heart operation. The grades for MIDTERM of class IX have to be entered into the
Data Base by today itself. Babita has provided the list of students with marked grades to
you. It is as follows :
Pinky B Kiran A+
Shreya A+ Iqra B+
Sakshi A Suman C+
Jia C Shivika B
Ishita D Rani C
Ashu C Anjali D
Enter the above data in the data base.
Ms. ’’ËÃÊ ∞∑§ ÁfllÊ‹ÿ ∑§ ªÁáÊà Áfl÷ʪ ◊¥ •äÿÊÁ¬∑§Ê „Ò– •øÊŸ∑§ ÁŒ‹ ∑§Ë ’Ë◊Ê⁄UË ∑§ ∑§Ê⁄UáÊ ©‚ •S¬ÃÊ‹ ◊¥
÷Ã˸ „ÊŸÊ ¬«∏Ê– ÁfllÊ‹ÿ ∑§Ë ◊äÿÊflÁœ ¬⁄UˡÊÊ•Ê¥ ŸflË¥ ∑§ˇÊÊ ∑§ ª˝«U •Ê¡ „Ë «U≈UÊ ’‚ ◊¥ ¬˝Áflc≈U „ÊŸ „Ò¥– ß‚Á‹∞
’’ËÃÊ Ÿ ¿UÊòÊÊ¥ fl ©Ÿ∑§ •¥∑§Ê¥ (ª˝«UÊ¥) ∑§Ë ‚ÍøË •Ê¬∑§Ê Œ ŒË „Ò, ¡Ê Á∑§ ÁŸêŸÁ‹Áπà „Ò —
Á¬¥∑§Ë B Á∑§⁄UáÊ A+
üÊÿÊ A+ ß∑§⁄UÊ B+
‚ÊˇÊË A ‚È◊Ÿ C+
Á¡ÿÊ C Á‡ÊÁfl∑§Ê B
ßÁ‡ÊÃÊ D ⁄UÊŸË C
•Ê‡ÊÍ C •¥¡‹Ë D
©¬⁄UÊÄà «U≈UÊ ∑§Ê «U≈UÊ ’‚ ◊¥ ¬˝Áflc≈U ∑§⁄¥U–

-oOo-

68/ESS/1-320-A ] 20 [ Contd...