CBSE Class 12 Accountancy Previous Year Question Paper 2016 (Set-3)
This is the CBSE Class 12 Accountancy Previous Year Question Paper from the 2016 Main Examination, Delhi-Set-3. The paper is divided into two parts: Part A and Part B. Part A, focusing on Accounting for Partnership Firms and Companies, is compulsory for all students. Part B offers two options: Option I for Analysis of Financial Statements and Option II for Computerized Accounting. Candidates must attempt only one option from Part B. The question paper contains 23 questions and is designed to be completed in 3 hours, with a maximum mark of 80. Solving this board question paper provides valuable insights into the exam pattern, question types, and marking scheme, helping students to prepare effectively and improve their performance in the board exams.
Quick info
| Board | CBSE |
|---|---|
| Class | 12 |
| Subject | Accountancy |
| Session | 2016 |
| Language | Hindi |
| Type | Previous Year Question Paper |
| Exam type | Board Exam |
Paper pattern
The question paper is divided into two parts, A and B. Part A is compulsory. Part B has two options, and students must attempt only one. It contains 23 questions and has a maximum mark of 80, with a duration of 3 hours.
Topics covered
Paper topics
- Partnership Firms Accounting
- Companies Accounting
- Analysis of Financial Statements
- Computerized Accounting
Important topics
- Journal Entries
- Calls-in-Arrears
- Calls-in-Advance
- Debenture Redemption Reserve
PDF preview
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Question paper text
SET - 3
Series: ONS/1
कोड नं.
Code No. 67/1/3
रोल नं.
परीक्षार्थी कोड को उत्तर-पुस्तिका के मुख-पृष्ट
पर अवश्य लिखें ।
Candidates must write the Code on
the title page of the answer-book.
Roll No.
कृपया जाँच कर लें कि इस प्रश्न-पत्र में मुद्रित पृष्ट 23 हैं ।
प्रश्न-पत्र में दाहिने हाथ की ओर दिए गए कोड नम्बर को छात्र उत्तर-पुस्तिका के मुख-पृष्ठ पर लिखें ।
कृपया जाँच कर लें कि इस प्रश्न-पत्र में 23 प्रश्न हैं।
कृपया प्रश्न का उत्तर लिखना शुरू करने से पहले, प्रश्न का क्रमांक अवश्य लिखें।
इस प्रश्न-पत्र को पढ़ने के लिए 15 मिनट का समय दिया गया है । प्रश्न-पत्र का वितरण पूर्वाह्न में 10.15 बजे किया जायेगा । 10.15 बजे से 10.30 बजे तक छात्र केवल प्रश्न-पत्र को पढ़ेंगे और इस अवधि के दौरान वे उत्तर-पुस्तिका पर कोई उत्तर नहीं लिखेंगे ।
Please check that this question paper contains 23 printed pages.
Code number given on the right hand side of the question paper should be written on the title page of the answer-book by the candidate.
Please check that this question paper contains 23 questions.
Please write down the Serial Number of the question before attempting it.
15 minute time has been allotted to read this question paper. The question paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the students will read the question paper only and will not write any answer on the answer-book during this period.
लेखाशास्त्र
ACCOUNTANCY
निर्धारित समय : 3 घंटे
अधिकतम अंक :80
Time allowed : 3 hours
Maximum Marks: 80
सामान्य निर्देश:
- यह प्रश्न-पत्र दो खण्डों में विभक्त है – क और ख।
- खण्ड क सभी के लिए अनिवार्य है।
- खण्ड <math>\boldsymbol{u}</math> के <math>\boldsymbol{q}</math> विकल्प <math>\boldsymbol{L}</math> वित्तीय विवरणों का विश्लेषण तथा विकल्प <math>\boldsymbol{L}</math> अभिकलित्र लेखांकन ।
- खण्ड ख से केवल एक ही विकल्प के प्रश्नों के उत्तर लिखिए ।
- किसी प्रश्न के सभी खण्डों के उत्तर एक ही स्थान पर लिखे जाने चाहिए ।
General Instructions:
- This question paper contains two parts A and B.
- Part A is compulsory for all.
- Part B has two options - Option - I Analysis of Financial Statements and Option - II Computerized Accounting.
- Attempt only one option of Part B.
- All parts of a question should be attempted at one place.
67/1/3 [P.T.O. 1
खण्ड – क
PART – A
(साझेदारी फर्मों तथा कम्पनियों के लिए लेखांकन) (Accounting for Partnership Firms and Companies)
- नुसरत तथा सोनू एक फर्म के साझेदार थे तथा 3 : 2 के अनुपात में लाभ बाँटते थे । 31-3-2015 को समाप्त हुए वर्ष में नुसरत ने ₹ 15,000 का आहरण किया । उसके आहरण पर ब्याज ₹ 300 था ।
यह मानते हुए कि साझेदारों की पूँजी स्थायी थी, आहरण पर ब्याज लगाने के लिए आवश्यक रोजनामचा प्रविष्टि कीजिए । 1 Nusrat and Sonu were partners in a firm sharing profits in the ratio of 3:2. During the year ended 31-3-2015 Nusrat had withdrawn ₹ 15,000. Interest on her drawings amounted to ₹ 300.
Pass necessary journal entry for charging interest on drawings assuming that the capitals of the partners were fixed.
- 1-1-2016 को कामिनी लिमिटेड द्वारा निर्गमित किये गये 1,00,000 समता अंशों पर ₹ 3 प्रति अंश की प्रथम याचना राशि देय हो गई । 500 अंशों के एक धारक करन ने प्रथम याचना राशि का भुगतान नहीं किया । 1000 अंशों के एक अंशधारक अर्जुन ने प्रथम याचना के साथ ₹ 5 प्रति अंश की दूसरी तथा अन्तिम याचना राशि का भूगतान भी कर दिया ।
कम्पनी की पुस्तकों में अदत्त याचना खाता तथा पूर्वदत्त याचना खाता खोलते हुए प्राप्त धनराशि से सम्बन्धित आवश्यक रोजनामचा प्रविष्टि कीजिए । 1 On 1-1-2016 the first call of ₹ 3 per share became due on 1,00,000 equity shares issued by Kamini Ltd. Karan a holder of 500 shares did not pay the first call money. Arjun a shareholder holding 1000 shares paid the second and final call of ₹ 5 per share along with the first call.
Pass the necessary journal entry for the amount received by opening 'Calls-in- arrears' and 'Calls-in-advance' account in the books of the company.
- ‘ऋणपत्र शोधन कोष’ बनाने के लिए कम्पनी अधिनियम, 2013 के प्रावधानों का उल्लेख कीजिए ।
1 State the provisions of the Companies Act, 2013 for the creation of 'Debenture Redemption Reserve'. 2 67/1/3
Frequently asked questions
What is this document?
This is the CBSE Class 12 Accountancy Previous Year Question Paper from the 2016 Main Examination, Delhi-Set-3, for board exam practice.
What is the structure of the paper?
The paper has two parts: Part A (compulsory) and Part B (with two options: Analysis of Financial Statements or Computerized Accounting). All parts of a question must be answered at one place.
How many questions and marks are there?
The paper contains 23 questions and is for a maximum of 80 marks.
What is the time duration for the exam?
The total time allowed to complete this question paper is 3 hours.
How does solving previous year papers help?
Solving previous year question papers helps students understand the board pattern, identify important topics, and improve their marks in the CBSE Class 12 Accountancy exam.
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