{"id":22300,"date":"2018-11-27T15:49:34","date_gmt":"2018-11-27T10:19:34","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=22300"},"modified":"2018-12-17T12:54:02","modified_gmt":"2018-12-17T07:24:02","slug":"cbse-question-paper-2010-class-12-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2010-class-12-accountancy\/","title":{"rendered":"CBSE Question Paper 2010 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-2010-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-2010-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-2010-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-2010-class-12-accountancy\/#CBSE_Question_Paper_2010_class_12_Accountancy\" >CBSE Question Paper 2010 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-2010-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-2010-class-12-accountancy\/#Accounting_for_not_for_Profit_Organisations_Partnership_Firms_Companies\" >(Accounting for not for Profit Organisations, Partnership Firms &amp; 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-2010-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-8\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2010-class-12-accountancy\/#Financial_Statements_Analysis\" >(Financial Statements Analysis)<\/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-2010-class-12-accountancy\/#Computerised_Accounting\" >(Computerised Accounting)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2010-class-12-accountancy\/#Last_Year_Question_Paper_Class_12_Accountancy_2010\" >Last Year Question Paper Class 12\u00a0Accountancy 2010<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-question-paper-2010-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 2010 class 12 Accountancy<\/strong>\u00a0conducted by Central Board of Secondary Education, New Delhi in the month of March 2010. 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 2010 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 2010 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_2010_class_12_Accountancy\"><\/span>CBSE Question Paper 2010 class 12 Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\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<div>\n<p>(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.<\/p>\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_not_for_Profit_Organisations_Partnership_Firms_Companies\"><\/span><strong><strong>(Accounting for not for Profit Organisations, Partnership Firms &amp; Companies)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>1.<\/strong><\/strong> State the basis of accounting, on which a Receipts and Payments account is prepared in case of a not for profit organisation. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>2.<\/strong><\/strong> What is meant by \u201cUnlimited liability of a Partner\u201d? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>3.<\/strong><\/strong> State the need for treatment of Goodwill on admission of a Partner. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>4.<\/strong><\/strong> What are Preliminary expenses? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>5.<\/strong><\/strong> How does the factor \u201clocation\u201d affect the goodwill of a firm? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>6. <\/strong><\/strong>From the following information, calculate the amount of subscriptions outstanding for the year 2008-09. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p>A club has 250 members each paying an annual subscription of Rs. 1,000. The Receipts &amp; Payments account for the year showed a sum of Rs. 2,65,000 received as subscriptions. The following additional information is provided.<\/p>\n<p>Subscription outstanding on 31<sup>st<\/sup> March 2008\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 40,000<br \/>\nSubscription Received in advance on 31<sup>st<\/sup> March 2009\u00a0\u00a0\u00a0 30,000<br \/>\nSubscription Received in advance on 31<sup>st<\/sup> March 2008\u00a0\u00a0\u00a0 12,000<\/p>\n<p><strong><strong>7.<\/strong><\/strong> S.S.S. Ltd., has a paid-up share capital of Rs. 60,00,000 and a balance of Rs. 15,00,000 in the Securities Premium Account. The company management do not want to carryover this balance. State the \u2018purposes for which this balance can be utilized. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>8.<\/strong><\/strong> DN Ltd., issued 50,000 shares of Rs. 10 each at a discount of 10% payable as Rs. 2 per share on application, Rs. 3 on allotment and Rs. 2 each on first and final call. Applications were received for 70,000 shares. It was decided that (a) refuse allotment to the applicants for 10,000 shares (b) allot 20,000 shares to Mohan who had applied for similar number and (c) allot the remaining shares on pro-rata basis. Mohan failed to pay the allotment money and Sohan who belonged the category \u2018c\u2019 and was allotted 3,0,00 shares paid both the calls with allotment. Calculate the amount received on allotment. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>9.<\/strong><\/strong> A, B &amp; C were partners. Their capitals were Rs. 30,000; Rs. 20,000 and Rs. 10,000 respectively, According to the partnership deed they were entitled to an interest on capital at 5% p.a. In addition B was also entitled to draw a salary of Rs. 500 per month. C was entitled to a commission of 5% on the profits after charging the interest on capital, but before charging the salary payable to B. The net profits for the year were Rs. 30,000, distributed in the ratio of their capitals without providing for any of the above adjustments. The profits were to be shared in the ratio of 2:2: 1. Pass the necessary adjustment entry showing the workings clearly. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>10.<\/strong><\/strong> A, Band C were partners sharing profits in the ratio of 6:4:5. Their capitals were A Rs. 1,00,000, B &#8211; Rs. 80,000 and C &#8211; Rs. 60,000. On 1st April 2009, B retired from the firm and the new profit sharing ratio between A and C was decided as 11 :4. On B\u2019s retirement the goodwill of the firm was\u2019 valued at Rs. 1,80,000. Showing your calculations clearly\u2019 pass necessary journal entry for the treatment of-goodwill on B\u2019s retirement. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>11.<\/strong><\/strong> X Ltd., had Rs. 8,00,000, 9% debentures due to be redeemed out of profits on 1st Oct, 2009, at a premium of 5%. The company had a: Debenture, Redemption Reserve of Rs. 4,14,000. Pass necessary journal entries at the time of redemption. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong><strong>12.<\/strong><\/strong> From the following information of a not for profit organisation, show the \u2018sports material\u2019 items in the \u2018Income and Expenditure Account\u201d for the year ending 31<sup>st<\/sup> March, 2009 and the Balance Sheets as on 31st March, 2008&#8242; and 31st March, 2009:<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 238.25pt;\"><\/td>\n<td style=\"width: 103.5pt;\">31.3.2008 Rs.<\/td>\n<td style=\"width: 125.75pt;\">31.3.2009 Rs.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 238.25pt;\">Stock of sports material<\/p>\n<p>Creditors for sports material<\/p>\n<p>Advance to Suppliers for sports material<\/td>\n<td style=\"width: 103.5pt;\">2,200<\/p>\n<p>7,800<\/p>\n<p>15,000<\/td>\n<td style=\"width: 125.75pt;\">5,800<\/p>\n<p>9,200<\/p>\n<p>25,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Payment to supplies for the sports material during the year was Rs. 1,20,000, there were no cash purchase made. <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<p><strong><strong>13.<\/strong><\/strong> (a) X, Y &amp; Z are partners in a firm sharing profits in the ratio of 3:2:1. On April 1st 2009, X retires from the firm, Y and Z agree that the capital of the new firm shall be fixed at Rs. 2,10,000 in the profit sharing ratio. The Capital Accounts of Y and Z after all adjustments on the date of retirement showed balances of Rs. 1,45,000 and Rs. 63,000, respectively. State the amount of actual cash to be brought in or to be paid to the partners. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p>(b) A, B &amp; C are partners in a firm whose books are closed on March 31<sup>st<\/sup> each year. A died on 30th June 2009 and according to the agreement the share of profits of a deceased partner up to the date of the death is to be calculated on the basis of the average profits for the last five years. The net profits for the last 5 years have been: 2005 &#8211; Rs. 14,000; 2006 &#8211; Rs. 18,000; 2007 &#8211; Rs. 16,000, 2008 &#8211; Rs. 10,000 (loss) and 2009 &#8211; Rs. 16,000. Calculate A\u2019s share of the profits upto the date of death and pass necessary journal entry. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>14.<\/strong><\/strong> Suresh Ltd., on 1st April 2006. acquired assets of the value of Rs. 6,00,000 and liabilities worth Rs. 70,000 from P &amp; Co, at an agreed value of Rs. 5,50,000. Suresh Ltd. issued 12% Debentures of Rs. 100 each at a premium of 10% in full satisfaction of purchase consideration. The Debentures were redeemable 3 years later at a premium of 5%. Pass entries to record the above including redemption of debentures. <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<p>15. X Ltd.-, issued 50,000 shares of Rs. 10 each at a premium of Rs. 2 per share payable as follows:<\/p>\n<p>Rs. 3 on application<br \/>\nRs. 6 on allotment (including premium)<br \/>\nand Rs. 3 on call.<\/p>\n<p>Applications were received for 75,000 shares and a pro-rata allotment was made as follows:<\/p>\n<p>To the applicants of 40,000 shares, 30,000 shares were issued and for the rest 20,000 shares were issued. All moneys due were received except the allotment and call money from Ram who had applied for 1,200 shares (out of the group of 40,000 shares). All his shares were forfeited. The forfeited shares were re-issued for Rs. 7 per share fully paid up. Pass necessary Journal Entries for the above transactions. <strong>(<\/strong><strong><strong>8)<\/strong><\/strong><\/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>Janta Ltd., invited applications for issuing 2,00,000 equity shares of Rs. 10 each at a discount of 10%. The amount was payable as follows:<\/p>\n<p>On Application Rs. 2 per share<br \/>\nOn Allotment Rs. 3 per share<br \/>\nOn first and final call &#8211; balance amount<\/p>\n<p>The issue was undersubscribed to the extent of 20,000 shares. Shares were allotted to all the applicants. All calls were made and were duly received. \u2018A\u2019 to whom 1500 shares were allotted failed to pay allotment and call money and \u2018B\u2019 to whom 1200 shares were allotted paid the full amount due at the time of allotment. The shares on which allotment and call money was not received were forfeited. The forfeited shares were re-issued at Rs. 8 per share fully paid up. Pass necessary journal entries in \u2018the books of Janta Ltd., for the above transactions.<\/p>\n<p><strong><strong>16.<\/strong><\/strong> A, Band C were partners sharing profits in the ratio of 3:1:1. Their Balance Sheet as on March 31st 2009, the date on which they dissolve their firm, was as follows: <strong>(<\/strong><strong><strong>8)<\/strong><\/strong><\/p>\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: 62.9pt;\"><strong><strong>Amounts Rs. <\/strong><\/strong><\/td>\n<td style=\"width: 3.0in;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 71.75pt;\"><strong><strong>Amount Rs. <\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\">Capitals:<\/p>\n<p>A \u2013 27,500<\/p>\n<p>B \u2013 10,000<\/p>\n<p>C \u2013 7,000<\/p>\n<p>Loan<\/p>\n<p>Creditors<\/td>\n<td style=\"width: 62.9pt;\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>44,500<\/p>\n<p>1,500<\/p>\n<p>6,000<\/td>\n<td style=\"width: 3.0in;\">Sundry Assets<\/p>\n<p>Stock<\/p>\n<p>Debtors 24,200<\/p>\n<p>Less Provision for doubt debts 1,200<\/p>\n<p>Bills Receivables<\/p>\n<p>Cash<\/td>\n<td style=\"width: 71.75pt;\">17,000<\/p>\n<p>7,800<\/p>\n<p>&nbsp;<\/p>\n<p>23,000<\/p>\n<p>1,000<\/p>\n<p>3,200<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 116.85pt;\"><\/td>\n<td style=\"width: 62.9pt;\">52,000<\/td>\n<td style=\"width: 3.0in;\"><\/td>\n<td style=\"width: 71.75pt;\">52,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>It was agreed that:<\/p>\n<p>(a) A to take over Bills Receivables at Rs. 800, debtors amounting to Rs. 20,000 at 17,200 and the creditors of Rs. 6,000 were to be paid by him at this figure.<\/p>\n<p>(b) B is to take over all stock for Rs. 7,000 and some sundry assets at Rs. 7,200 (being 10% less than the book value)<\/p>\n<p>(c) C to take over remaining sundry assets at 90% of the book value and assume the responsibility of discharge of loan together with accrued interest of Rs. 300.<\/p>\n<p>(d) The expenses of realization were Rs. 270.<\/p>\n<p>The remaining debtors were sold to a debt collecting agency at 50% of the Book value. Prepare Realisation A\/c, Partners Capital A\/cs and Cash A\/c.<\/p>\n<p style=\"text-align: center;\"><strong><strong>OR<\/strong><\/strong><\/p>\n<p>On 31st March 2009 the Balance Sheet of Ram and Shyam, who were sharing profits .in the ratio of 3:1 was as follows:<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 196.8pt;\"><strong><strong>Liabilities <\/strong><\/strong><\/td>\n<td style=\"width: 60.25pt;\"><strong><strong>Rs. <\/strong><\/strong><\/td>\n<td style=\"width: 174.7pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 59.4pt;\"><strong><strong>Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 196.8pt;\">Creditors<\/p>\n<p>Employees\u2019 provident fund<\/p>\n<p>General Reserve<\/p>\n<p>Capitals:<\/p>\n<p>Ram 6,000<\/p>\n<p>Shyam 4,000<\/td>\n<td style=\"width: 60.25pt;\">2,800<\/p>\n<p>1,200<\/p>\n<p>2,000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>10,000<\/td>\n<td style=\"width: 174.7pt;\">Cash at Bank<\/p>\n<p>Debtors 6,500<\/p>\n<p>Less Reserve for debts 500<\/p>\n<p>Stock<\/p>\n<p>Investments<\/td>\n<td style=\"width: 59.4pt;\">2,000<\/p>\n<p>&nbsp;<\/p>\n<p>6,000<\/p>\n<p>3,000<\/p>\n<p>5,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 196.8pt;\"><\/td>\n<td style=\"width: 60.25pt;\">16,000<\/td>\n<td style=\"width: 174.7pt;\"><\/td>\n<td style=\"width: 59.4pt;\">16,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>They decided to admit, Mohan on April 1st 2009 for 1\/5ih share on the following terms:<\/p>\n<p>(i) Mohan shall bring Rs. 6,000 as his share of premium.<br \/>\n(ii) That unaccounted accrued income of Rs. 100 be provided for.<br \/>\n(iii) The market value of investments was Rs. 4,500.<br \/>\n(iv) A debtor whose dues of Rs. 500 was written off as bad debts paid Rs. 400 in full settlement.<br \/>\n(v) Mohan to bring in capital to the extent of 1\/5th of the total capital of the new firm.<\/p>\n<p>Prepare Revaluation A\/c, Partners Capital A\/cs and the Balance Sheet of the new firm.<\/p>\n<p style=\"text-align: center;\"><strong><strong>Part &#8211; B<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Financial_Statements_Analysis\"><\/span><strong><strong>(Financial Statements Analysis)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>17.<\/strong><\/strong> State anyone objective of Financial Statement Analysis. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>18.<\/strong><\/strong> Under which type of activity will you classify \u2018Issuing 9% Debentures\u2019 while preparing Cash Flow Statement? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>19.<\/strong><\/strong> Declaration of Final dividend would result in inflow, outflow or no flow of cash. Give your answer with reason. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>20.<\/strong><\/strong> From the following information provided prepare a comparative income statement for the period 2008 &amp; 2009. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td style=\"width: 155.8pt;\"><\/td>\n<td style=\"width: 155.85pt;\">2008<\/td>\n<td style=\"width: 155.85pt;\">2009<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 155.8pt;\">Sales (Rs.)<\/p>\n<p>Gross Profit<\/p>\n<p>Administrative expenses<\/p>\n<p>Income tax<\/td>\n<td style=\"width: 155.85pt;\">6,00,000<\/p>\n<p>40% on sales<\/p>\n<p>20% of Gross profit<\/p>\n<p>50%<\/td>\n<td style=\"width: 155.85pt;\">9,00,000<\/p>\n<p>50% on sales<\/p>\n<p>15% of Gross Profit<\/p>\n<p>50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><strong>21.<\/strong><\/strong> (a) A business has a current ratio of 3: 1 and quick ratio of 1.2:1. If the working capital is Rs. 1,80,000\/-, calculate the total Current Assets and value of Stock. <strong>(<\/strong><strong><strong>2)<\/strong><\/strong><\/p>\n<p>(b) From the given information calculate the Stock turnover ratio. Sales Rs. 2,00,000; GP: 25% on cost; Stock at the beginning is 1\/3 of the stock at the end which was 30% of sales. <strong>(<\/strong><strong><strong>2)<\/strong><\/strong><\/p>\n<p><strong><strong>22.<\/strong><\/strong> Assuming that the Debt-Equity ratio is 2. State giving reasons whether this ratio would increase, decrease or remain unchanged in the following cases: (ANY FOUR) <strong>(4)<\/strong><\/p>\n<p>(a) Purchase of fixed asset on a credit of 2 months.<br \/>\n(b) Purchase of fixed asset on a long-term deferred payment basis.<br \/>\n(c) Issue of New shares for cash.<br \/>\n(d) Issue of Bonus shares.<br \/>\n(e) Sale of fixed asset at a loss of Rs. 3,000.<\/p>\n<p><strong><strong>23.<\/strong><\/strong> From the following Balance Sheets, prepare a Cash Flow Statement as per AS-3 (revised) <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: 94.25pt;\"><strong><strong>Liabilities<\/strong><\/strong><\/td>\n<td style=\"width: 61.55pt;\"><strong><strong>2008 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 77.9pt;\"><strong><strong>2009 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 77.9pt;\"><strong><strong>Assets<\/strong><\/strong><\/td>\n<td style=\"width: 77.95pt;\"><strong><strong>2008 Rs.<\/strong><\/strong><\/td>\n<td style=\"width: 77.95pt;\"><strong><strong>2009 Rs.<\/strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 94.25pt;\">Share Capital<\/p>\n<p>P&amp;L Account<\/p>\n<p>Creditors<\/td>\n<td style=\"width: 61.55pt;\">12,000<\/p>\n<p>5,000<\/p>\n<p>15,000<\/td>\n<td style=\"width: 77.9pt;\">15,000<\/p>\n<p>6,000<\/p>\n<p>11,000<\/td>\n<td style=\"width: 77.9pt;\">Furniture<\/p>\n<p>Stock<\/p>\n<p>Debtors<\/p>\n<p>Cash<\/td>\n<td style=\"width: 77.95pt;\">5,000<\/p>\n<p>6,000<\/p>\n<p>10,000<\/p>\n<p>11,000<\/td>\n<td style=\"width: 77.95pt;\">8,000<\/p>\n<p>4,000<\/p>\n<p>8,000<\/p>\n<p>12,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 94.25pt;\"><\/td>\n<td style=\"width: 61.55pt;\">32,000<\/td>\n<td style=\"width: 77.9pt;\">32,000<\/td>\n<td style=\"width: 77.9pt;\"><\/td>\n<td style=\"width: 77.95pt;\">32,000<\/td>\n<td style=\"width: 77.95pt;\">32,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A dividend of Rs. 3,000 was paid during the year 2008-09.<\/p>\n<p style=\"text-align: center;\"><strong><strong>Part &#8211; C<\/strong><\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Computerised_Accounting\"><\/span><strong><strong>(Computerised Accounting)<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><strong>17.<\/strong><\/strong> What is meant by Computerised Accounting System? <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>18.<\/strong><\/strong> List any two specific areas of accounting the spreadsheet lends support to. <strong>(<\/strong><strong><strong>1)<\/strong><\/strong><\/p>\n<p><strong><strong>19.<\/strong><\/strong> What are master files and index files? <strong>(<\/strong><strong><strong>2)<\/strong><\/strong><\/p>\n<p><strong><strong>20.<\/strong><\/strong> Briefly explain the types of data processing. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>21.<\/strong><\/strong> Classify the types of database at the back end. <strong>(<\/strong><strong><strong>3)<\/strong><\/strong><\/p>\n<p><strong><strong>22.<\/strong><\/strong> Explain the structure of \u201cComputerised Accounting System\u201d. <strong>(<\/strong><strong><strong>4)<\/strong><\/strong><\/p>\n<p><strong>23.<\/strong> Calculate the formula on excel for the following: <strong>(<\/strong><strong><strong>6)<\/strong><\/strong><\/p>\n<p><strong>Dearness Allowance<\/strong><\/p>\n<p>44% of basic pay up to Rs. 10,000, Minimum Rs. 2,000<\/p>\n<p>35% on above Rs. 10,000, minimum Rs. 4,400.<\/p>\n<p><strong>House Rent Allowance<\/strong><\/p>\n<p>Upto basic pay of Rs. 8,000 Rs. 2,000<\/p>\n<p>8001-15000 basic pay Rs. 6,000<\/p>\n<p>Above Rs. 15,000 basic pay Rs. 9,000<\/p>\n<p><strong>City Compensatory Allowance:<\/strong><\/p>\n<p>10% of pay subject to a minimum of Rs. 1,000<\/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_2010\"><\/span>Last Year Question Paper Class 12\u00a0Accountancy 2010<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 2010 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, 2009, 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. 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