{"id":22268,"date":"2018-11-27T11:03:25","date_gmt":"2018-11-27T05:33:25","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=22268"},"modified":"2018-12-17T12:55:34","modified_gmt":"2018-12-17T07:25:34","slug":"cbse-question-paper-2014-class-12-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/","title":{"rendered":"CBSE Question Paper 2014 class 12 Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Class_12_Accountancy_list_of_chapters\" >Class 12 Accountancy list of chapters<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Accountancy_Part_I\" >Accountancy Part I<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Accountancy_Part_II\" >Accountancy Part II<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#CBSE_Question_Paper_2014_class_12_Accountancy\" >CBSE Question Paper 2014 class 12 Accountancy<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#General_Instruction\" >General Instruction:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Accounting_for_Partnership_Firms_and_Companies\" >(Accounting for Partnership Firms and Companies)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Balance_Sheet_of_Virad_Vished_and_Roma_as_on_March_31_2013\" >Balance Sheet of Virad. Vished and Roma as on March 31, 2013<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Balance_Sheet_of_Jayant_and_Ramakant_as_on_31st_March_2013\" >Balance Sheet of Jayant and Ramakant as on 31st March 2013<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#OR\" >OR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Balance_Sheet_of_Mohan_and_Mahesh_as_on_1st_April_2012\" >Balance Sheet of Mohan and Mahesh as on 1st April 2012<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Balance_Sheet_of_Kushal_Kumar_and_Kavita_as_on_1st_April_2012\" >Balance Sheet of Kushal, Kumar and Kavita as on 1st April 2012<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Part_B\" >Part B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Financial_Statement_Analysis\" >(Financial Statement Analysis)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Computerized_Accounting\" >(Computerized Accounting)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Last_Year_Question_Paper_Class_12_Accountancy_2014\" >Last Year Question Paper Class 12\u00a0Accountancy 2014<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/#Previous_Year_Question_Paper_for_class_12_in_PDF\" >Previous Year Question Paper for class 12 in PDF<\/a><\/li><\/ul><\/nav><\/div>\n<p><strong>CBSE Question Paper 2014 class 12 Accountancy<\/strong>\u00a0conducted by Central Board of Secondary Education, New Delhi in the month of March 2014. CBSE previous year question papers with solution are available in myCBSEguide mobile app and cbse guide website. The Best CBSE App for students and teachers is myCBSEguide which provides complete study material and practice papers to cbse schools in India and abroad.<\/p>\n<p style=\"text-align: center;\"><strong>CBSE Question Paper 2014 class 12 Accountancy<\/strong><\/p>\n<p style=\"text-align: center;\"><strong><a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-last-year-papers\/3\/\">Download as PDF<\/a><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/media-mycbseguide.s3.ap-south-1.amazonaws.com\/images\/blog\/Class%2012%20Accountancy%20Book%27\" alt=\"CBSE Question Paper 2014 class 12 Accountancy\" width=\"116\" height=\"154\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Class_12_Accountancy_list_of_chapters\"><\/span>Class 12 Accountancy list of chapters<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Accountancy_Part_I\"><\/span><strong>Accountancy Part I<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Accounting for Not-for-Profit Organisation<\/li>\n<li>Accounting for Partnership: Basic Concepts<\/li>\n<li>Reconstitution of a Partnership Firm \u2013 Admission of a Partner<\/li>\n<li>Reconstitution of Partnership Firm \u2013 Retirement\/Death of a Partner<\/li>\n<li>Dissolution of Partnership Firm<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Accountancy_Part_II\"><\/span><strong>Accountancy Part II<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Accounting for Share Capital<\/li>\n<li>Issue and Redemption of Debentures<\/li>\n<li>Financial Statements of a Company<\/li>\n<li>Analysis of Financial Statements<\/li>\n<li>Accounting Ratios<\/li>\n<li>Cash Flow Statement<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Question_Paper_2014_class_12_Accountancy\"><\/span>CBSE Question Paper 2014 class 12 Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"General_Instruction\"><\/span><strong><strong>General Instruction:<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>(i) This question paper contains three parts A, B and C.<\/p>\n<p>(ii) Part A is compulsory for all candidates.<\/p>\n<p>(iii) Candidates can attempt only one part of the remaining part B and C.<\/p>\n<p>(iv) All parts of the questions should be attempted at one place.<\/p>\n<hr \/>\n<p style=\"text-align: center;\"><strong><strong>Part A<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Accounting_for_Partnership_Firms_and_Companies\"><\/span><strong><strong>(Accounting for Partnership Firms and Companies)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>1.<\/strong><\/strong> Give any one purpose for which the amount received as \u2018Securities Premium\u2019 may be utilized. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>2. <\/strong><\/strong>Why heirs of a retiring\/deceased partner are entitled a share of goodwill of the firm? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>3. <\/strong><\/strong>What is the maximum amount of discount at which forfeited shares can be re-issued? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>4.<\/strong><\/strong> Give the meaning of Debenture\u2019. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>5.<\/strong><\/strong> Distinguish between \u2018Dissolution of Partnership\u2019 and \u2018Dissolution of Partnership Firm\u2019 on the basis of closure of books. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>6.<\/strong><\/strong> X, Y and Z are partner sharing profits in the ratio of <img decoding=\"async\" style=\"height: 41px; width: 33px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image001.png\" \/>\u00a0and <img decoding=\"async\" style=\"height: 41px; width: 21px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image002.png\" \/>. Find the new ratio of remaining partners if Z retires. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>7.<\/strong><\/strong> What is meant by \u2018Reconstitution of a Partnership Firm? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>8.<\/strong><\/strong> BG. Ltd issued 2,000, 12% debenture of Rs. 100 each on 1<sup>st<\/sup> April 2012. The issue was fully subscribed. According to the terms of issue on the debentures is payable half-yearly on 30<sup>th<\/sup> September and 31<sup>st<\/sup> March and the tax deducted at source is 10%.<\/p>\n<p>Pass necessary journal entries related to debenture interest for the half-yearly ending 31<sup>st<\/sup> March 2013 and transfer of interest on debentures of the year to the statement of Profit &amp; Loss. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>9.<\/strong><\/strong> Saloni and Shrishti was partners in a firm sharing profits in the ratio of 7 : 3. Their capitals were Rs. 2,00,000 and Rs. 1,50,000 respectively. The admitted Aditi on 1<sup>st<\/sup> April 2013 as a new partner for <img decoding=\"async\" style=\"height: 41px; width: 29px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image003.png\" \/>\u00a0share in future profits. Aditi brought Rs. 1,00,000 as her capital. Calculate the value transaction on Aditi\u2019s admission. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>10.<\/strong><\/strong> Pass necessary journal entries in the following cases: <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p>(i) Pharma Ltd. redeemed 2500, 12% debentures of Rs. 100 each issued at a discount of 6% by converting them into equity of Rs. 100 each issued at a premium of 25%.<\/p>\n<p>(ii) Jain Ltd. converted 2000, 12% debentures of Rs. 100 each issued at par into equity shares of Rs. 100 each issued at a premium of 25%.<\/p>\n<p><strong><strong>11.<\/strong><\/strong> Pass necessary journal entries of the following transactions in the books of Rajan Ltd: <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p>(a) Rajan Ltd. purchased machinery of Rs. 7,20,000 form Kundan Ltd. The payment was made to Kundan Ltd. by issue of equity shares of Rs. 100 each at 10% discount.<\/p>\n<p>(b) Rajan Ltd. Purchased a running business from Vikas Ltd. for a sum for a sum of Rs. 2,50,000 payables as Rs. 2,20,00 in fully paid equity shares of Rs. 10 each and balance by a bank draft. The assets and liabilities consisted of the following:<\/p>\n<p>Plant &amp; machinery Rs. 90,000; Building Rs. 90,000; Sundry Debtors Rs. 30,000; stock Rs. 50,000; Cash Rs. 20,000; Sundry creditors Rs. 20,000.<\/p>\n<p><strong><strong>12.<\/strong><\/strong> Satnam and Qureshi after doing their MBA decided to start a partnership firm to manufacture ISI marked electronic goods for economically weaker section of the society. Satnam also expressed his willingness to admit Juliee as a partner without capital who is especially abled but a very creative and intelligent friend of him. Qureshi agreed to this. They formed a partnership on 1<sup>st<\/sup> April 2012 on the following terms: <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p>(i) Satnam will contribute Rs. 4,00,000 and Qureshi will share profits in the ratio of 2 : 2 : 1.<\/p>\n<p>(ii) Interest on capital will be allowed @6% p.a.<\/p>\n<p>Due to shortage of capital Satnam contributed Rs. 50,000 on 30<sup>th<\/sup> September 2012 and Qureshi contributed Rs. 20,000 on 1<sup>st<\/sup> January 2013 as additional capital. The profit of the firm for the year ended 31<sup>st<\/sup> March 2013 was Rs. 3,37,800.<\/p>\n<p>(a) Identify any two values which the firm wants to communicate to the society.<\/p>\n<p>(b) Prepare Profit &amp; Loss Appropriation Account for the year ending 31<sup>st<\/sup> March 2013.<\/p>\n<p><strong><strong>13.<\/strong><\/strong> Virad, Vished and Roma were partners in a firm sharing profits in the ratio of 5 : 3 : 2 respectively. On March 31, 2013, their Balance Sheet was as under: <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Balance_Sheet_of_Virad_Vished_and_Roma_as_on_March_31_2013\"><\/span><strong><strong>Balance Sheet of Virad. Vished and Roma as on March 31, 2013<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 116.85pt;\"><strong><strong>Liabilities<\/strong><\/strong><\/td>\n<td style=\"width: 116.85pt;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\">Capitals<\/p>\n<p>Virad 3,00,000<\/p>\n<p>Vished 2,50,000<\/p>\n<p>Roma <u>1,50,000<\/u><\/p>\n<p>Reserve Fund<\/p>\n<p>Creditors<\/td>\n<td style=\"width: 116.85pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>7,00,000<\/p>\n<p>60,000<\/p>\n<p><u>1,10,000<\/u><\/p>\n<p>8,70,000<\/td>\n<td style=\"width: 116.9pt;\">Building<\/p>\n<p>Machinery<\/p>\n<p>Patents<\/p>\n<p>Stock<\/p>\n<p>Debtors<\/p>\n<p>Cash<\/td>\n<td style=\"width: 116.9pt;\">2,00,000<\/p>\n<p>3,00,000<\/p>\n<p>1,10,000<\/p>\n<p>1,00,000<\/p>\n<p>80,000<\/p>\n<p><u>80,000<\/u><\/p>\n<p>8,70,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Virad died on October 1, 2013. It was agreed between his executors and the remaining partner\u2019s that:<\/p>\n<p>(a) Goodwill of the firm be valued at <img decoding=\"async\" style=\"height: 41px; width: 26px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image004.png\" \/>\u00a0years purchase of average profits for the last three years. The average profits were Rs. 1,50,000.<\/p>\n<p>(b) Interest on capital be provided at 10% p.a.<\/p>\n<p>(c) Profit for the year 2013 \u2013 14 be taken as having accrued at the same rate as that of the previous year which was Rs. 1,15,000.<\/p>\n<p>Prepare Virad\u2019s Capital Account to be presented to his Executors as on October 1, 2013.<\/p>\n<p><strong><strong>14.<\/strong><\/strong> On 1<sup>st<\/sup> April 2012 Janta ltd. was formed with an authorized capital of Rs. 50,00,000 divided into 1,00,000 equity shares of Rs. 50 each. The company issued prospectus inviting applications for 90,000 shares. The issue price was payable as under: <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p>On Application: Rs. 15<\/p>\n<p>On Allotment: Rs. 20<\/p>\n<p>On Call: Balance amount<\/p>\n<p>The issue was fully subscribed and the company allotted shares of the applicants. The company did not make the call during the year.<\/p>\n<p>Show the following:<\/p>\n<p>(a) Share capital in the Balance Sheet of the company as per revised schedule \u2013 VI \u2013 Part \u2013 I of the Companies Act, 1956.<\/p>\n<p>(b) Also prepare \u2018Notes to accounts\u2019 for the same.<\/p>\n<p><strong><strong>15.<\/strong><\/strong> Abdul, Kadir and Kasim were partners in a firm manufacturing blankets. They are sharing profits in the ratio of 5 : 3 : 2. Their capitals on 1<sup>st<\/sup> April 2012 were Rs. 2,00,000; Rs. 1,00,000 and Rs. 3,00,000 respectively. After the floods in Uttaranchal, all partners decided to help the flood victims personally.<\/p>\n<p>For this Naveen withdrew Rs. 20,000 from the firm on 1<sup>st<\/sup> September 2012. Seerat instead of withdrawing cash from the firm took blankets amounting to Rs. 12,000 from the firm and distributed to the flood victims. On the other hand, Hina withdrew Rs. 1,00,000 from her capital on 1<sup>st<\/sup> January 2013 and set up a centre to provide medical facilities in the flood affected area.<\/p>\n<p>The partnership deed provided for charging interest on drawing @ 6% p.a. After the Final Account were prepared, it was discovered that interest on drawings had not been charged.<\/p>\n<p>Give the necessary adjusting journal entry and show the working notes clearly. Also state any two values that the partners wanted to communicate to the society. <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<p><strong><strong>16.<\/strong><\/strong> Jayant and Ramakant were partners in a firm. On 31<sup>st<\/sup> March 2013, their Balance Sheet was a follow: <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Balance_Sheet_of_Jayant_and_Ramakant_as_on_31st_March_2013\"><\/span><strong><strong>Balance Sheet of Jayant and Ramakant as on 31<sup>st<\/sup> March 2013<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"height: 17.5pt; width: 148.25pt;\"><strong><strong>Liabilities<\/strong><\/strong><\/td>\n<td style=\"height: 17.5pt; width: 1.0in;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<td style=\"height: 17.5pt; width: 171.0pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"height: 17.5pt; width: 76.25pt;\"><strong><strong>Amount Rs. <\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 148.25pt;\">Creditors<\/p>\n<p>Workmen Compensation<\/p>\n<p>Fund<\/p>\n<p>Jayant\u2019s Current Account<\/p>\n<p>Capital\u2019s:<\/p>\n<p>Jayant<\/p>\n<p>Ramakant<\/td>\n<td style=\"width: 1.0in;\">75,000<\/p>\n<p>&nbsp;<\/p>\n<p>45,000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>3,00,000<\/p>\n<p><u>2,00,000<\/u><\/p>\n<p>6,35,000<\/td>\n<td style=\"width: 171.0pt;\">Bank<\/p>\n<p>Debtors<\/p>\n<p>Stock<\/p>\n<p>Furniture<\/p>\n<p>Machinery<\/p>\n<p>Ramakant\u2019s Current Account<\/td>\n<td style=\"width: 76.25pt;\">70,000<\/p>\n<p>2,00,000<\/p>\n<p>20,000<\/p>\n<p>20,000<\/p>\n<p>3,12,000<\/p>\n<p>13,000<\/p>\n<p>&nbsp;<\/p>\n<p>6,35,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>On above date the firm was dissolved:<\/p>\n<p>(a) Jayant took over 40% of the stock at 10% less than its book value and the remaining stock was sold for Rs. 15,000. Furniture realized Rs. 20,000<\/p>\n<p>(b) An unrecorded investment was sold for Rs. 3,000. Machinery was sold at a loss of Rs. 75,000.<\/p>\n<p>(c) Debtors realized Rs. 10,000.<\/p>\n<p>(d) There was an outstanding bill for repair for which Rs. 38,000 were paid.<\/p>\n<p>Prepare Realisation Account.<\/p>\n<p><strong><strong>17. <\/strong><\/strong>XYZ Ltd. invited application for 40,000 equity shares of Rs. 100 each at a discount of 6%. The amount was payable as follow: <strong>(<strong>8)<\/strong><\/strong><\/p>\n<p>On Application and allotment \u2013 Rs. 90 per share.<\/p>\n<p>On First and Final Call \u2013 the balance amount.<\/p>\n<p>Application for 60,000 shares were received. Applications for 10,000 shares were rejected and shares were allotted on pro-rata basis to remaining applicants. Excess application money received on application and allotment was adjust towards sums due on first and final call. The calls were made. A shareholder, who applied for 50 shares, failed to pay the first and final call money. His shares were forfeited. All the forfeited shares were re-issued at Rs. 97 per share fully paid up.<\/p>\n<p>Pass necessary journal entreis for the above transactions in the books of XYZ Ltd.<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"OR\"><\/span><strong>OR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>AB ltd. invited applications for issuing 75,000 equity shares of Rs. 100 each at a premium of Rs. 30 per share. The amount was payable as follows:<\/p>\n<p>On Application and Allotment \u2013 Rs. 85 per share (including premium)<\/p>\n<p>On First and final call \u2013 the balance Amount<\/p>\n<p>Applications for 1,27,000 shares were received. Applications for 27,500 shares were rejected and share were allotted on pro \u2013 rata basis to the remaining applicants. Excess money received on application and allotment was adjusted towards sums due to first and final call. The calls were made. A Shareholder, who applied for 1,000 shares, failed to pay the first and final call money. His Shares were forfeited. All the forfeited shares were reissued at Rs. 150 per share fully paid up.<\/p>\n<p>Pass necessary Journal entries for the above transactions in the books of AB Ltd.<\/p>\n<p><strong><strong>18.<\/strong><\/strong> Mohan and Mahesh were partners in a firm sharing profits in the ratio of 3 : 2. On 1<sup>st<\/sup> April 2012 they admitted Nusrat as a partner in the firm. The Balance Sheet of Mohan and Mahesh on that date was as under: <strong>(<\/strong><strong><strong>8)<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Balance_Sheet_of_Mohan_and_Mahesh_as_on_1st_April_2012\"><\/span><strong><strong>Balance Sheet of Mohan and Mahesh as on 1<sup>st<\/sup> April 2012<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 161.75pt;\"><strong><strong>Liabilities <\/strong><\/strong><\/td>\n<td style=\"width: 71.95pt;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 161.75pt;\">Creditors<\/p>\n<p>Workmen\u2019s Compensation Fund<\/p>\n<p>General Reserve<\/p>\n<p>Capitals:<\/p>\n<p>Mohan 1,00,000<\/p>\n<p>Mahesh <u>80,000<\/u><\/td>\n<td style=\"width: 71.95pt;\">2,10,000<\/p>\n<p>&nbsp;<\/p>\n<p>2,50,000<\/p>\n<p>1,60,000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><u>1,80,000<\/u><\/p>\n<p>8,00,000<\/td>\n<td style=\"width: 116.9pt;\">Cash in Hand<\/p>\n<p>Debtors<\/p>\n<p>Stock<\/p>\n<p>Machinery<\/p>\n<p>Building<\/td>\n<td style=\"width: 116.9pt;\">1,40,000<\/p>\n<p>1,60,000<\/p>\n<p>1,20,000<\/p>\n<p>1,00,000<\/p>\n<p>2,80,000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>8,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>It was great that:<\/p>\n<p>(i) The Value of Building and stock be appreciated to Rs. 3,80,000 and Rs. 1,60,000 respectively.<\/p>\n<p>(ii) The liabilities of workmen\u2019s compensation fund was determined at Rs. 2,30,000.<\/p>\n<p>(iii) Nusrat brought in her share of goodwill Rs. 1,00,000 in cash.<\/p>\n<p>(iv) Nusrat was to bring further cash as would make her capital equal to 20% of the combined capital of Mohan and Mahesh after above revaluation and adjustments are carried out.<\/p>\n<p>(v) The future profit sharing ratio will be Mohan <img decoding=\"async\" style=\"height: 41px; width: 29px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image005.png\" \/>, Mahesh <img decoding=\"async\" style=\"height: 41px; width: 29px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image005.png\" \/>, \u00a0Nusrat <img decoding=\"async\" style=\"height: 41px; width: 29px;\" src=\"https:\/\/media-mycbseguide.s3.amazonaws.com\/images\/static\/lyp\/12\/accountancy\/2014\/set2\/image006.png\" \/>.<\/p>\n<p>Prepare Revaluation Account, Partner\u2019s Capital Accounts and Balance Sheet of the new firm. Also show clearly calculation of Capital brought by Nusrat.<\/p>\n<p style=\"text-align: center;\"><strong><strong>OR<\/strong><\/strong><\/p>\n<p>Kushal, Kumar and Kavita were partners in a firm sharing profits in the ratio of 3 : 1 : 1. On 2st April 2012 their Balance sheet was as follows:<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Balance_Sheet_of_Kushal_Kumar_and_Kavita_as_on_1st_April_2012\"><\/span><strong><strong>Balance Sheet of Kushal, Kumar and Kavita as on 1<sup>st<\/sup> April 2012<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 116.85pt;\"><strong><strong>Liabilities <\/strong><\/strong><\/td>\n<td style=\"width: 80.9pt;\"><strong><strong>Amounts Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 152.85pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\">Creditors<\/p>\n<p>Bills payable<\/p>\n<p>General Reserve<\/p>\n<p>Capitals:<\/p>\n<p>Kushal 3,00, 000<\/p>\n<p>Kumar 2,80,000<\/p>\n<p>Kavita <u>3,00,000<\/u><\/td>\n<td style=\"width: 80.9pt;\">1,20,000<\/p>\n<p>1,80,000<\/p>\n<p>1,20,000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><u>8,80,000<\/u><\/p>\n<p>13,00,000<\/td>\n<td style=\"width: 152.85pt;\">Cash<\/p>\n<p>Debtors 2,00,000<\/p>\n<p>Less: Provision <u>10,000<\/u><\/p>\n<p>Stock<\/p>\n<p>Furniture<\/p>\n<p>Building<\/p>\n<p>Land<\/td>\n<td style=\"width: 116.9pt;\">70,000<\/p>\n<p>&nbsp;<\/p>\n<p>1,90,000<\/p>\n<p>2,20,000<\/p>\n<p>1,20,000<\/p>\n<p>3,00,000<\/p>\n<p><u>4,00,000<\/u><\/p>\n<p>13,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>On the above date Kavita and the following was agreed:<\/p>\n<p>(i) Goodwill of the firm was valued at Rs. 40,000.<\/p>\n<p>(ii) Land was to be appreciated by 30% and building was to be depreciated by Rs. 1,00,000.<\/p>\n<p>(iii) Value of furniture was to be reduced by Rs. 20,000.<\/p>\n<p>(iv) Bad debts reserve is to be increased to Rs. 15,000.<\/p>\n<p>(v) 10% of the amount payable to Kavita was paid in cash and the balance was transferred to her loan Account.<\/p>\n<p>(vi) Capitals of Kushal and Kumar will be in proportion to their new profit sharing ratio. The surplus\/deficit, if any in their Capital Accounts will be adjusted through Current Accounts.<\/p>\n<p>Prepare Revaluation Account, Partner\u2019s Capital and Balance Sheet of Kushal and Kumar After Kavita\u2019s Retirement.<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Part_B\"><\/span><strong><strong>Part B<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Financial_Statement_Analysis\"><\/span><strong><strong>(Financial Statement Analysis)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>19.<\/strong><\/strong> State any one limitation of \u2018Analysis of Financial Statements\u2019. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>20.<\/strong><\/strong> What is meant by \u2018Cash Equivalents\u2019 While preparing Cash Flow Statement? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>21.<\/strong><\/strong> State the objective of preparing \u2018Cash Flow Statement\u2019. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>22.<\/strong><\/strong> Under Which major sub-heading the following items will be placed in the Balance sheet of a company as per revised schedule \u2013 VI, Part I of the companies Act, 1956: <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p>(i) Accured Incomes<\/p>\n<p>(ii) Loose Tools<\/p>\n<p>(iii) Provisional for employee\u2019s benefits<\/p>\n<p>(iv) Unpaid dividend<\/p>\n<p>(v) Short term loans<\/p>\n<p>(vi) Long term loans.<\/p>\n<p><strong><strong>23.<\/strong><\/strong> From the following \u2018Statement of Profit &amp; Loss\u2019 for the year ended 31<sup>st<\/sup> March 2013, prepare a \u2018Comparative Statement of Profit &amp; Loss\u2019 of Vidya Ltd. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 161.75pt;\"><strong><strong>Particulars<\/strong><\/strong><\/td>\n<td style=\"width: 71.95pt;\"><strong><strong>Note no.<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>2012-13 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>2011-12 Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 161.75pt;\">Revenue from operation<\/p>\n<p>Other income<\/p>\n<p>Expenses<\/td>\n<td style=\"width: 71.95pt;\"><\/td>\n<td style=\"width: 116.9pt;\">14,00,000<\/p>\n<p>4,00,000<\/p>\n<p>11,00,000<\/td>\n<td style=\"width: 116.9pt;\">11,00,000<\/p>\n<p>3,00,000<\/p>\n<p>12,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rate of income tax was 50%.<\/p>\n<p><strong><strong>24.<\/strong><\/strong> (a) From the following, compute Debt-Equity Ratio: <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 233.75pt;\"><\/td>\n<td style=\"width: 233.75pt;\">Rs.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 233.75pt;\">Long term Borrowings<\/p>\n<p>Long-term Provisions<\/p>\n<p>Current Liabilities<\/p>\n<p>Non-Current-Assets<\/p>\n<p>Current-Assets<\/td>\n<td style=\"width: 233.75pt;\">4,00,000<\/p>\n<p>2,00,000<\/p>\n<p>1,00,000<\/p>\n<p>7,20,000<\/p>\n<p>1,80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(b) The current ratio of Y Ltd. is 2 : 1. State with reason which of the following transactions would (i) increase; (ii) Decrease or (iii) not change the ratio.<\/p>\n<p>(1) Trade receivable included debtors of Rs. 40,000 which were received.<\/p>\n<p>(2) Company purchased furniture of Rs. 45,000. The vendor was paid by issue of equity shares of Rs. 10 each at par.<\/p>\n<p><strong><strong>25.<\/strong><\/strong> Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheets of Liva Ltd. As at 31.3.2013 and 31.3.2012: <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 188.75pt;\"><strong><strong>Particular<\/strong><\/strong><\/td>\n<td style=\"width: 44.95pt;\"><strong><strong>Note No.<\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>31.3.2013 Rs. <\/strong><\/strong><\/td>\n<td style=\"width: 116.9pt;\"><strong><strong>31.3.2012<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 188.75pt;\">I. Equity and Liabilities<\/p>\n<p>1. Shareholders\u2019 funds<\/p>\n<p>(a) Share Capital<\/p>\n<p>(b) Reserve &amp; Surplus<\/p>\n<p>2. Non-current Liabilities<\/p>\n<p>(a) Long term-borrowings<\/p>\n<p>3. Current Liabilities<\/p>\n<p>(a) Trade Payables<\/td>\n<td style=\"width: 44.95pt;\">1<\/td>\n<td style=\"width: 116.9pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>2,10,000<\/p>\n<p>1,32,000<\/p>\n<p>&nbsp;<\/p>\n<p>1,50,000<\/p>\n<p>&nbsp;<\/p>\n<p>75,000<\/td>\n<td style=\"width: 116.9pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>1,80,000<\/p>\n<p>24,000<\/p>\n<p>&nbsp;<\/p>\n<p>1,50,000<\/p>\n<p>&nbsp;<\/p>\n<p>27,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 188.75pt;\">\n<p style=\"text-align: center;\">Total<\/p>\n<\/td>\n<td style=\"width: 44.95pt;\"><\/td>\n<td style=\"width: 116.9pt;\">5,67,000<\/td>\n<td style=\"width: 116.9pt;\">3,81,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 188.75pt;\">II. Assets<\/p>\n<p>1. Non-current Assets<\/p>\n<p>(a) Fixed Assets<\/p>\n<p>(i) Tangible Assets<\/p>\n<p>(b) non-current Investments<\/p>\n<p>2. Current Assets<\/p>\n<p>(a) Current-Investment (marketable)<\/p>\n<p>(b) Inventories<\/p>\n<p>(c) Trade Receivables<\/p>\n<p>(d) Cash and Cash-equivalents<\/td>\n<td style=\"width: 44.95pt;\"><\/td>\n<td style=\"width: 116.9pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>2,94,000<\/p>\n<p>48,000<\/p>\n<p>&nbsp;<\/p>\n<p>54,000<\/p>\n<p>&nbsp;<\/p>\n<p>1,07,000<\/p>\n<p>40,000<\/p>\n<p>24,000<\/td>\n<td style=\"width: 116.9pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>2,52,000<\/p>\n<p>18,000<\/p>\n<p>&nbsp;<\/p>\n<p>60,000<\/p>\n<p>&nbsp;<\/p>\n<p>24,000<\/p>\n<p>17,500<\/p>\n<p>9,500<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 188.75pt;\">\n<p style=\"text-align: center;\">Total<\/p>\n<\/td>\n<td style=\"width: 44.95pt;\"><\/td>\n<td style=\"width: 116.9pt;\">5,67,000<\/td>\n<td style=\"width: 116.9pt;\">3,81,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><strong>Notes of Accounts:<\/strong><\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 155.8pt;\"><strong><strong>Particulars<\/strong><\/strong><\/td>\n<td style=\"width: 155.85pt;\"><strong><strong>2013 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 155.85pt;\"><strong><strong>2012 Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 155.8pt;\">Reserves and Surplus<\/p>\n<p>Surplus (balance in statement of profit and loss)<\/td>\n<td style=\"width: 155.85pt;\">&nbsp;<\/p>\n<p>1,32,000<\/td>\n<td style=\"width: 155.85pt;\">&nbsp;<\/p>\n<p>24,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><strong><strong>Part C<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Computerized_Accounting\"><\/span><strong><strong>(Computerized Accounting)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>19.<\/strong><\/strong> What is meant by \u2018Table\u2019? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>20.<\/strong><\/strong> What is meant by \u2018procedure\u2019 as a component of Computerized Accounting System? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>21.<\/strong><\/strong> What is SQL? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>22.<\/strong><\/strong> Give one advantage and two limitations of computerized Accounting System. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>23.<\/strong><\/strong> Explain any four advantage of data Base Management System. <strong>(<strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>24.<\/strong><\/strong> Explain \u2018Sequential\u2019 and \u2018Mnemonic\u2019 codes. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>25.<\/strong><\/strong> Calculate the formulae from the following information of Excel for computing the amounts for: <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<p>(a) Dearness Allowance, Basis pay upto Rs. 25,000 at 20% and above it at 25%.<\/p>\n<p>(b) Tax payable, Basis pay upto Rs. 25,000 at 15% and 20% above that.<\/p>\n<p>(c) Net salary, adding Dearness allowance and deducting Tax Payable from Basis pay.<\/p>\n<\/div>\n<div>\n<div>\n<p style=\"text-align: center;\"><strong>These are questions only. To view and download complete question paper with solution install myCBSEguide App from google play store or login to our\u00a0<a href=\"https:\/\/mycbseguide.com\/dashboard\/\">student dashboard<\/a>.<\/strong><\/p>\n<p style=\"text-align: center;\"><b><strong><a class=\"button\" href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\">Download myCBSEguide App<\/a><\/strong><\/b><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Last_Year_Question_Paper_Class_12_Accountancy_2014\"><\/span>Last Year Question Paper Class 12\u00a0Accountancy 2014<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download class 12 Accountancy question paper with solution from best CBSE App the myCBSEguide. CBSE class 12 Accountancy question paper 2014 in PDF format with solution will help you to understand the latest question paper pattern and marking scheme of the CBSE board examination. You will get to know the difficulty level of the question paper.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Previous_Year_Question_Paper_for_class_12_in_PDF\"><\/span>Previous Year Question Paper for class 12 in PDF<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBSE question papers 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 209, 2008, 2007, 2006, 2005 and so on for all the subjects are available under this download link. Practicing real question paper certainly helps students to get confidence and improve performance in weak areas.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physics\/1251\/cbse-last-year-papers\/3\/\">Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-chemistry\/1267\/cbse-last-year-papers\/3\/\">Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-mathematics\/1284\/cbse-last-year-papers\/3\/\">Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-biology\/1298\/cbse-last-year-papers\/3\/\">Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-last-year-papers\/3\/\">Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-business-studies\/1727\/cbse-last-year-papers\/3\/\">Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-economics\/1327\/cbse-last-year-papers\/3\/\">Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-history\/1869\/cbse-last-year-papers\/3\/\">History<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-geography\/1863\/cbse-last-year-papers\/3\/\">Geography<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-political-science\/1879\/cbse-last-year-papers\/3\/\">Political Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physical-education\/1877\/cbse-last-year-papers\/3\/\">Physical Education<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-computer-science\/1851\/cbse-last-year-papers\/3\/\">Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-informatics-practices\/1873\/cbse-last-year-papers\/3\/\">Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-english-core\/1855\/cbse-last-year-papers\/3\/\">English Core<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-hindi-core\/1865\/cbse-last-year-papers\/3\/\">Hindi Core<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-hindi-elective\/1867\/cbse-last-year-papers\/3\/\">Hindi Elective<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12\/1250\/\">Other Subjects<\/a><\/li>\n<\/ul>\n<p>To download CBSE Question Paper class 12 Accountancy, Chemistry, Physics, History, Political Science, Economics, Geography, Computer Science, Home Science, Business Studies and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT solutions, NCERT Exemplar solutions, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Question Paper 2014 class 12 Accountancy\u00a0conducted by Central Board of Secondary Education, New Delhi in the month of March 2014. CBSE previous year question papers with solution are available in myCBSEguide mobile app and cbse guide website. The Best CBSE App for students and teachers is myCBSEguide which provides complete study material and practice &#8230; <a title=\"CBSE Question Paper 2014 class 12 Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2014-class-12-accountancy\/\" aria-label=\"More on CBSE Question Paper 2014 class 12 Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1436,1346,1014],"tags":[322,1527,1342,80,1566,1569],"class_list":["post-22268","post","type-post","status-publish","format-standard","hentry","category-accountancy-cbse-class-12","category-cbse","category-cbse-question-papers","tag-accountancy","tag-cbse-question-paper","tag-class-12","tag-last-year-papers","tag-previous-question-paper","tag-ten-year-questions-paper"],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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