{"id":22280,"date":"2018-11-27T12:57:14","date_gmt":"2018-11-27T07:27:14","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=22280"},"modified":"2018-12-17T12:54:48","modified_gmt":"2018-12-17T07:24:48","slug":"cbse-question-paper-2012-class-12-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2012-class-12-accountancy\/","title":{"rendered":"CBSE Question Paper 2012 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-2012-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-2012-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-2012-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-2012-class-12-accountancy\/#CBSE_Question_Paper_2012_class_12_Accountancy\" >CBSE Question Paper 2012 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-2012-class-12-accountancy\/#Part_A\" >Part A<\/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-2012-class-12-accountancy\/#Balance_Sheet_of_A_B_as_on_3132011\" >Balance Sheet of A&amp;B as on 31.3.2011<\/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-2012-class-12-accountancy\/#Balance_Sheet_of_B_and_C_as_on_3132011\" >Balance Sheet of B and C as on 31.3.2011<\/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-2012-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-9\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2012-class-12-accountancy\/#OR-2\" >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-2012-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-11\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2012-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-12\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2012-class-12-accountancy\/#Additional_Information\" >Additional Information:<\/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-2012-class-12-accountancy\/#Part_C_Computerized_Accounting\" >Part C \n(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-14\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2012-class-12-accountancy\/#Last_Year_Question_Paper_Class_12_Accountancy_2012\" >Last Year Question Paper Class 12\u00a0Accountancy 2012<\/a><\/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-2012-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 2012 class 12 Accountancy<\/strong>\u00a0conducted by Central Board of Secondary Education, New Delhi in the month of March 2012. 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 2012 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 2012 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_2012_class_12_Accountancy\"><\/span>CBSE Question Paper 2012 class 12 Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong><strong>General Instruction:<\/strong><br \/>\n(i) This question paper contains three parts A, B and C.<br \/>\n(ii) Part A is compulsory for all candidates.<br \/>\n(iii) Candidates can attempt only one part of the remaining part B and C.<br \/>\n(iv) All parts of the questions should be attempted at one place.<\/strong><\/p>\n<hr \/>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Part_A\"><\/span><strong><strong>Part A<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: center;\"><strong><strong>(Accounting for Not-For-Profit Organisations, Partnership Firms and Companies)<\/strong><\/strong><\/p>\n<p><strong><strong>1.<\/strong><\/strong> For what share of Goodwill a partner is entitled at the time of his retirement? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>2. <\/strong><\/strong>Name the financial statement prepared by a Not-For-Profit Organisation on accrual basis. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>3. <\/strong><\/strong>Give any one advantage for the redemption of debentures by purchase in the open market? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>4. <\/strong><\/strong>State the provisions of Indian Partnership Act regarding the payments of remuneration to a partner for the service rendered. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>5. <\/strong><\/strong>State any two occasions on which a firm can be reconstituted. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>6. <\/strong><\/strong>Jain ltd. purchased Building Rs. 10,00,000 from Gupta Ltd. 10% of the payable amount was paid by a cheque drawn in favour of Gupta Ltd. The balance was paid by issue of Equity shares of Rs. 10 each at a discount of 10%.<\/p>\n<p>Pass necessary Journal Entries in the books of Jain Ltd. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>7. <\/strong><\/strong>Narain Laxmi Ltd. invited applications for issuing 7500, 12% Debentures of Rs 100 each at a premium of Rs. 35 per Debentures. The full amount was payable on application. Applications were received for 10,000 Debentures. Applications for 2500 Debentures were rejected and the application money was refunded. Debentures were allotted to the remaining applicants.<\/p>\n<p>Pass necessary Journal Entries for the above transactions in the books of Narain Laxmi Ltd. <strong>(<strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>8. <\/strong><\/strong>From the following information, calculate the amount of income from subscriptions to be shown in the Income and Expenditure Account for the year ended 13.3.2011: <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p>Subscriptions received during the year 2010 \u2013 2011\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rs. 3,40,000<\/p>\n<p>Subscriptions outstanding as on 31.3.2011\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 RS. 47,000<\/p>\n<p>Subscription received in advance as on 31.3.2011\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rs. 35,000<\/p>\n<p>Subscriptions outstanding as on 1.4.2010 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rs. 28,000<\/p>\n<p>Subscription received in advance as on 1.4.2010\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rs. 25,000<\/p>\n<p><strong><strong>9. <\/strong><\/strong>Arjun, Bhim and Nakul are partners sharing profits &amp; losses in the ratio of 14 : 5 : 6 respectively. Bhim retries and surrenders his 5\/25<sup>th<\/sup> share in favour of Arjun. The goodwill of the firm is valued at 2 year purchase of super profits based on average profits of last 3 years. The profit for the 3 years are Rs. 50,000, Rs. 55,000 &amp; Rs. 60,000 respectively. The normal profits for the similar firm are Rs. 30,000. Goodwill already appears in the books of the firm at Rs. 75,000. The profit for the first year after Bhim\u2019s retirement was Rs. 1,00,000. Give the necessary Journal Entries to adjust Goodwill and distribute profits showing your workings. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>10. <\/strong><\/strong>Shakti ltd. decided to redeem its 750, 12% Debentures of Rs. 100 each. The Company purchased 500 debentures at Rs. 94 per Debenture from the open market. The remaining debentures were redeemed out of profit. The company has already made a provision for Debentures redemption Reserve in its books.<br \/>\nPass necessary journal Entries in the books of the company for the above transaction. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>11. <\/strong><\/strong>Arun and Arora were partners in a firm sharing profits in the ratio of 5 : 3. Their fixed capitals on 1.4.2010 were: Rs. 60,000 and Arora Rs. 80,000. They agreed to allow interest on capital @ 12% p.a. and to charge on drawing @ 15% p.a. The profit of the firm for the year ended 31.3.2011 before all above adjustments were Rs. 12,600. The drawing made by Arun were Rs. 2000 and by Arora Rs. 4,000 during the year. Prepare Profit and Loss Appropriation Account of Arun and Arora. Show your calculations clearly. The interest on capital will be allowed even if the firm incurs loss. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>12. <\/strong><\/strong>Pass necessary Journal Entries for the following transactions in the books of N.R. Ltd: <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><br \/>\n(i) Redeemed 1,200, 9% Debentures of Rs. 175 each by converting into New 10% Debentures of Rs. 100 each issued at a premium of 5%.<br \/>\n(ii) Redeemed 19,000, 6% Debentures of Rs. 50 each by converting them into Equity shares of Rs. 100 each. The Equity shares were issued at a discount of 5%.<\/p>\n<p><strong><strong>13. <\/strong><\/strong>A and B were partners in a firm sharing profits in the ratio of 3 : 2. On 31.3.2011 Balance Sheet of the firm was as follow: <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Balance_Sheet_of_A_B_as_on_3132011\"><\/span><strong><strong>Balance Sheet of A&amp;B as on 31.3.2011<\/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;\">Liabilities<\/td>\n<td style=\"width: 116.85pt;\">Rs.<\/td>\n<td style=\"width: 116.9pt;\">Assets<\/td>\n<td style=\"width: 116.9pt;\">Rs.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\">Capitals:<\/p>\n<p>A 3,00,000<\/p>\n<p>B <u>2,00,000<\/u><\/p>\n<p>Sundry Creditors<\/td>\n<td style=\"width: 116.85pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>5,00,000<\/p>\n<p><u>1,17,000<\/u><\/p>\n<p>&nbsp;<\/p>\n<p>6,17,000<\/td>\n<td style=\"width: 116.9pt;\">Building<\/p>\n<p>Furniture<\/p>\n<p>Debtors<\/p>\n<p>Stock<\/p>\n<p>Cash<\/td>\n<td style=\"width: 116.9pt;\">2,40,000<\/p>\n<p>1,75,000<\/p>\n<p>80,000<\/p>\n<p>75,000<\/p>\n<p>47,000<\/p>\n<p>6,17,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The firm was dissolved on 1.4.2011 and the assets and liabilities were settled as follows:<br \/>\n(i) Building was taken over by the creditors as their full &amp; final payment.<br \/>\n(ii) Furniture was taken over by B for cash payment at 5% less than the book value.<br \/>\n(iii) Debtors were collected by a debt collection agency at a cost of Rs. 5,000.<br \/>\n(iv) Stock realized Rs. 70,500<br \/>\n(v) \u2018B\u2019 agreed to bear all realization expenses. For this service B is paid Rs. 500.<br \/>\nActual expenses on realization amounted to Rs. 1,000.<br \/>\nPass necessary Journal Entries for dissolution of the firm.<\/p>\n<p><strong><strong>14. <\/strong><\/strong>Following is the \u2018Receipt and Payments Account\u2019 of \u2018New Club\u2019 for the year ended 31.3.2011: <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: 157.25pt;\">Receipts<\/td>\n<td style=\"width: 76.45pt;\">Rs.<\/td>\n<td style=\"width: 166.55pt;\">Payments<\/td>\n<td style=\"width: 67.25pt;\">Rs.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 157.25pt;\">To Balance b\/d<\/p>\n<p>To Subscriptions<\/p>\n<p>To Entrance fee<\/p>\n<p>To donations (includes Rs. 1,000 for building)<\/p>\n<p>To Hall rent<\/p>\n<p>To sale of Investments (Book value Rs. 16,000)<\/td>\n<td style=\"width: 76.45pt;\">3,400<\/p>\n<p>21,000<\/p>\n<p>5,750<\/p>\n<p>2,100<\/p>\n<p>&nbsp;<\/p>\n<p>7,550<\/p>\n<p>15,400<\/td>\n<td style=\"width: 166.55pt;\">By Salaries (paid for 8 months only)<\/p>\n<p>By Rent<\/p>\n<p>By Electricity<\/p>\n<p>By Honorarium<\/p>\n<p>By Books<\/p>\n<p>By 9% Fixed Deposits (on 30.6.2010)<\/p>\n<p>By Balance c\/d<\/td>\n<td style=\"width: 67.25pt;\">24,000<\/p>\n<p>&nbsp;<\/p>\n<p>3,000<\/p>\n<p>2,750<\/p>\n<p>5,000<\/p>\n<p>7,500<\/p>\n<p>10,000<\/p>\n<p>&nbsp;<\/p>\n<p>2,950<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 157.25pt;\"><\/td>\n<td style=\"width: 76.45pt;\">55,200<\/td>\n<td style=\"width: 166.55pt;\"><\/td>\n<td style=\"width: 67.25pt;\">55,200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>From the above \u2018Receipts and Payments Account\u2019, Prepare an \u2018Income and Expenditure Account\u2019 of \u2018New Club\u2019 for the year ended 31.3.2011.<\/p>\n<p><strong><strong>15. <\/strong><\/strong>\u2018B\u2019 and \u2018C\u2019 were partners sharing profits in the ratio of 3 : 2. Their Balance Sheet as on 31.3.2011 was as follows: <strong>(<\/strong><strong><strong>8)<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Balance_Sheet_of_B_and_C_as_on_3132011\"><\/span><strong><strong>Balance Sheet of B and C as on 31.3.2011<\/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;\">Liabilities<\/td>\n<td style=\"width: 116.85pt;\">Amount Rs.<\/td>\n<td style=\"width: 116.9pt;\">Assets<\/td>\n<td style=\"width: 116.9pt;\">Amount Rs.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\">Capitals:<\/p>\n<p>B 60,000<\/p>\n<p>C <u>40,000<\/u><\/p>\n<p>Provision for bad debts<\/p>\n<p>Creditors<\/td>\n<td style=\"width: 116.85pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>1,00,000<\/p>\n<p>1,000<\/p>\n<p>&nbsp;<\/p>\n<p>60,000<\/td>\n<td style=\"width: 116.9pt;\">Land &amp; Building<\/p>\n<p>Machinery<\/p>\n<p>Furniture<\/p>\n<p>Debtors<\/p>\n<p>Cash<\/p>\n<p>Profit &amp; Loss Account<\/td>\n<td style=\"width: 116.9pt;\">80,000<\/p>\n<p>20,000<\/p>\n<p>10,000<\/p>\n<p>25,000<\/p>\n<p>16,000<\/p>\n<p>10,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\"><\/td>\n<td style=\"width: 116.85pt;\">1,61,000<\/td>\n<td style=\"width: 116.9pt;\"><\/td>\n<td style=\"width: 116.9pt;\">1,61,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2018D\u2019 was admitted to the partnership for 1\/5<sup>th<\/sup> share in the profits on the following terms:<br \/>\n(i) The new profit sharing ratio was decided as 2 : 2 : 1.<br \/>\n(ii) D will bring Rs. 30,000 as his capital and Rs. 15,000 for his share of goodwill.<br \/>\n(iii) Half of goodwill amount was withdrawn by the partner who sacrificed his share of profit in favour of \u2018D\u2019.<br \/>\n(iv) A provision of 5% for bad and doubtful debts was to be maintained.<br \/>\n(v) an item of Rs. 500 included in Sundry Creditors was not likely to be paid,<br \/>\n(vi) A provision of Rs. 800 was to be made for claims for damage against the firm.<br \/>\nAfter making the above adjustments the capital Accounts of \u2018B\u2019 and \u2018C\u2019 were to be adjusted on the basis of D\u2019s capital actual cash was to be brought in or to be paid off as the case may be.<br \/>\nPrepare Revaluation Account, Partner\u2019s Capital Accounts and Balance Sheet of the New firm.<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"OR\"><\/span><strong><strong>OR<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u2018G\u2019, \u2018E\u2019 and \u2018F\u2019 were partners in a firm sharing profit in the ration of 7 : 2 : 1. The Balance Sheet of the firm as on 31<sup>st<\/sup> March 2011 was as follows:<\/p>\n<p>Balance Sheet of \u2018G\u2019, \u2018E\u2019 and \u2018F\u2019 as on 31 March 2011<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 116.85pt;\">Liabilities<\/td>\n<td style=\"width: 116.85pt;\">Amount Rs.<\/td>\n<td style=\"width: 116.9pt;\">Assets<\/td>\n<td style=\"width: 116.9pt;\">Amount Rs.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\">Capitals:<\/p>\n<p>G 70,000<\/p>\n<p>E 20,000<\/p>\n<p>F 10,000<\/p>\n<p>General Reserve<\/p>\n<p>Loan from \u2018E\u2019<\/p>\n<p>Creditors<\/td>\n<td style=\"width: 116.85pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>1,00,000<\/p>\n<p>20,000<\/p>\n<p>30,000<\/p>\n<p>14,000<\/td>\n<td style=\"width: 116.9pt;\">Goodwill<\/p>\n<p>Land &amp; Building<\/p>\n<p>Machinery<\/p>\n<p>Stock<\/p>\n<p>Debtors<\/p>\n<p>Cash<\/p>\n<p>&nbsp;<\/td>\n<td style=\"width: 116.9pt;\">40,000<\/p>\n<p>60,000<\/p>\n<p>40,000<\/p>\n<p>7,000<\/p>\n<p>12,000<\/p>\n<p>5,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\"><\/td>\n<td style=\"width: 116.85pt;\">1,64,000<\/td>\n<td style=\"width: 116.9pt;\"><\/td>\n<td style=\"width: 116.9pt;\">1,64,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2018E\u2019 died on 24<sup>th<\/sup> August 2011. Partnership deed provided for the settlement of claims on the death of a partner in addition to his capital as under:<br \/>\n(i) The share of profit of deceased partner to be because upto the date death on the basis of average profits of the past three years which was Rs. 80,000.<br \/>\n(ii) His share in profit\/loss in revaluation of assets and re-assessment of liabilities which was as follows:<br \/>\nLand and Building were revalued at Rs. 94,000, Machinery at Rs. 38,000 and Stock at Rs. 5,000. A Provision of \u00a02<sub> 1\/2<\/sub>%\u00a0was to be created on debtors for bad and doubtful debts.<br \/>\n(iii) The net amount payable to \u2018E\u2019s executors was transferred to his Loan Accounts, to be paid later on.<br \/>\nPrepare Revaluation Account, partner\u2019s Capitals Accounts, E\u2019s Executor A\/c. and Balance sheet of \u2018G\u2019 and \u2018F\u2019 who decided to continue the business keeping their capitals balance in their new profit sharing ratio. Any surplus or deficit to be transferred to current accounts of the partners.<\/p>\n<p><strong><strong>16. <\/strong><\/strong>Shyam Ltd invited application for issuing 80,000 Equity Shares of Rs. 10 each at a premium of Rs, 40 per share. The amount was payable as follows: <strong>(<\/strong><strong><strong>8)<\/strong><\/strong><br \/>\nOn Application Rs. 35 per share (including Rs. 30 premium)<br \/>\nOn Allotment Rs. 8 per share (including Rs. 4 premium)<br \/>\nOn first and Final Call \u2013 Balance<br \/>\nApplication for 77,000 shares were received. Share were allotted to all the applicants. Sundram to whom 7,000 shares were allotted failed to pay the allotment money. His shares were forfeited immediately after allotment. Afterwards the first and final call was made. Satyam the holder of 500 shares failed to pay the first and final call. His shares were also forfeited out of the forfeited shares 1,000 were re-issued at Rs. 50 per share fully paid up. The re-issued shares included all the shares of satyam.<br \/>\nPass necessary Journal Entries for the above transactions in the books shyam Ltd.<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"OR-2\"><\/span><strong><strong>OR<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Jain Ltd invited applications for issuing 35,000 Equity Shares of Rs. 10 each at a discount of 10%. The amount was payable as follows:<br \/>\nOn Application Rs. 5 per share.<br \/>\nOn Allotment Rs. 3 per share<br \/>\nOn first and final call \u2013 Balance<br \/>\nApplications for 50,000 shares were received. Applications for 8,000 shares were rejected and the application money of the applicants was refunded. Shares were allotted on pro-rata basis to the remaining applicants and the excess money received with applications form these applicants was adjusted towards sums due on allotment. Jeevan who has applied for 600 shares failed to pay allotment and first and final call money. Naveen the holder of 400 shares failed to pay first and final call money. Shares of Jeevan and Naveen were forfeited. Of the forfeited 800 shares were re-issued at Rs. 15 per share fully paid up. The re-issued shares included all the shares of Naveen.<br \/>\nPass necessary Journal Entries for the above transactions in the books of Jain Ltd.<\/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>17.<\/strong><\/strong> State the purpose of preparing a \u2018Cash Flow Statement\u2019. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>18.<\/strong><\/strong> While preparing Cash Flow Statement what type of activity is, \u2018Payment of Cash to acquire Debentures by an Investment company\u2019? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>19.<\/strong><\/strong> State the significance of Analysis of Financial statement to the \u2018Lenders\u2019. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>20.<\/strong><\/strong> O.M. Ltd has a Current Ratio of 3.5 : 1 and Quick Ratio of 2 : 1. If the excess of Current Assets over Quick Assets as represented by stock is Rs. 1,50,000, calculate Current Assets and Current Liabilities. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>21.<\/strong><\/strong> From the following information, calculate any two of the following ratios: <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><br \/>\n(a) Debt-Equity Ratio<br \/>\n(b) Working Capital Turnover Ratio and<br \/>\n(c) Return of Investment<br \/>\nInformation: Equity share Capital Rs. 50,000, General Reserve Rs. 5,000; Profit and Loss Account after tax and interest Rs. 15,000; 9% Debentures Rs. 20,000; creditors Rs. 15,000; Land and Building Rs. 65,000; Equipment Rs. 15,000; Debtors Rs. 14,500 and Cash Rs. 5,500. Discount on issue of shares Rs. 5,000.<br \/>\nSales for the year ended 31.3.2011 was Rs. 1,50,000. Tax rate 50%.<\/p>\n<p><strong><strong>22.<\/strong><\/strong> Following is the Income Statement of Raj Ltd. for the year ended 31.3.2011: <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: 323.75pt;\"><strong><strong>Particular<\/strong><\/strong><\/td>\n<td style=\"width: 143.75pt;\"><strong><strong>Amount Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 323.75pt;\"><strong><u><strong>Income:<\/strong><\/u><\/strong><\/p>\n<p>Sale<\/p>\n<p>Other incomes<\/p>\n<p>Total Income<\/td>\n<td style=\"width: 143.75pt;\">&nbsp;<\/p>\n<p>2,00,000<\/p>\n<p><u>15,000<\/u><\/p>\n<p>2,15,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 323.75pt;\"><strong><u><strong>Expenses:<\/strong><\/u><\/strong><\/p>\n<p>Cost of goods sold<\/p>\n<p>Operating expenses<\/p>\n<p>Total Expenses<\/p>\n<p>Tax<\/td>\n<td style=\"width: 143.75pt;\">&nbsp;<\/p>\n<p>1,10,000<\/p>\n<p><u>5,000<\/u><\/p>\n<p><u>1,15,000<\/u><\/p>\n<p>40,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Prepare a common size Income Statement of Raj Ltd. for the year ended 31.3.2011.<\/p>\n<p><strong><strong>23.<\/strong><\/strong> From the following Balance Sheet of C.P. Ltd. as on 31.3.2010 and 31.3.2011 prepare a Cash Flow Statement. <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: 115.8pt;\"><strong><strong>Liabilities<\/strong><\/strong><\/td>\n<td style=\"width: 68.45pt;\"><strong><strong>31.3.2010 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 63.0pt;\"><strong><strong>31.3.2011<\/strong><\/strong><\/p>\n<p><strong><strong>Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 70.25pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 74.5pt;\"><strong><strong>31.3.210 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 75.5pt;\"><strong><strong>31.3.2011 Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 115.8pt;\">Share Capital<\/p>\n<p>Profit &amp; Loss Account<\/p>\n<p>Bank Loan<\/p>\n<p>Proposed Dividend<\/p>\n<p>Provision for tax<\/p>\n<p>Creditors<\/td>\n<td style=\"width: 68.45pt;\">3,00,000<\/p>\n<p>75,000<\/p>\n<p>&nbsp;<\/p>\n<p>1,50,000<\/p>\n<p>60,000<\/p>\n<p>30,000<\/p>\n<p><u>45,000<\/u><\/p>\n<p><u>6,60,000<\/u><\/td>\n<td style=\"width: 63.0pt;\">4,50,000<\/p>\n<p>1,50,000<\/p>\n<p>&nbsp;<\/p>\n<p>75,000<\/p>\n<p>45,000<\/p>\n<p>52,500<\/p>\n<p><u>33,750<\/u><\/p>\n<p><u>8,06,250<\/u><\/td>\n<td style=\"width: 70.25pt;\">Patents<\/p>\n<p>Building<\/p>\n<p>Investment<\/p>\n<p>Debtors<\/p>\n<p>Stock<\/p>\n<p>Cash<\/td>\n<td style=\"width: 74.5pt;\">37,500<\/p>\n<p>4,50,000<\/p>\n<p>&#8212;<\/p>\n<p>1,50,000<\/p>\n<p>7,500<\/p>\n<p><u>15,000<\/u><\/p>\n<p>&nbsp;<\/p>\n<p><u>6,60,000<\/u><\/td>\n<td style=\"width: 75.5pt;\">31,250<\/p>\n<p>4,50,000<\/p>\n<p>56,250<\/p>\n<p>1,91,250<\/p>\n<p>11,250<\/p>\n<p><u>66,250<\/u><\/p>\n<p>&nbsp;<\/p>\n<p><u>8,06,250<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Additional_Information\"><\/span><strong><strong>Additional Information:<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>During the year building having book value Rs. 1,50,000 was sold at a loss of Rs. 6,000<\/p>\n<p>Depreciation charged on Building was Rs. 16,000.<\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Part_C_Computerized_Accounting\"><\/span><strong><strong>Part C<br \/>\n(Computerized Accounting)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>17.<\/strong><\/strong> What is meant by the first digit in the \u2018code\u2019 allotted to an \u2018Account\u2019? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>18.<\/strong><\/strong> What is #Null Error? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>19.<\/strong><\/strong> How does the usage of computers help the business? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>20.<\/strong><\/strong> Explain any three features of Computerized Accounting Software. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>21.<\/strong><\/strong> Write is DBMS? Explain its three advantages. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>22.<\/strong><\/strong> Write the steps of a query of Compute D.A. for employs in Microsoft Access. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>23.<\/strong><\/strong> (a) Calculate the formula from the following information on Excel for computing the amount of conveyance allowance. Basis salary up to Rs. 45,000 @20%, for more than Rs. 45,000 @25% (Basic salary is projected in C<sub>2<\/sub>)<\/p>\n<p>(b) Name and explain the financial function of Excel which is used to calculate cumulative interest paid between two periods. <strong>(<\/strong><strong><strong>2 + 4 = 6)<\/strong><\/strong><\/p>\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_2012\"><\/span>Last Year Question Paper Class 12\u00a0Accountancy 2012<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 2012 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","protected":false},"excerpt":{"rendered":"<p>CBSE Question Paper 2012 class 12 Accountancy\u00a0conducted by Central Board of Secondary Education, New Delhi in the month of March 2012. 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 2012 class 12 Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2012-class-12-accountancy\/\" aria-label=\"More on CBSE Question Paper 2012 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-22280","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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