CBSE Class 12 Accountancy 2016 Main Exam Foreign-Set-2 Question Paper

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This is the CBSE Class 12 Accountancy 2016 Main Exam Foreign-Set-2 previous year question paper. The paper is divided into two parts, Part A and Part B. Part A is compulsory for all students and covers topics related to Accounting for Partnership Firms and Companies. Part B offers two options: Option-I on Analysis of Financial Statements and Option-II on Computerized Accounting. Students must attempt only one option from Part B. The question paper contains 23 printed pages and 23 questions in total. It is designed for a maximum of 80 marks and a duration of 3 hours. Solving this board question paper will help students understand the exam pattern, question types, and marking scheme, thereby improving their preparation and performance in the final board examinations.

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Quick info

BoardCBSE
Class12
SubjectAccountancy
Session2016
LanguageHindi
TypePrevious Year Question Paper
Exam typeBoard Exam

Paper pattern

The question paper is divided into two parts, A and B. Part A is compulsory, and Part B has two options. The total marks are 80, and the allowed time is 3 hours.

Topics covered

Paper topics

  • Partnership Firms Accounting
  • Companies Accounting
  • Analysis of Financial Statements
  • Computerized Accounting
  • Journal Entries
  • Interest on Drawings
  • Calls-in-Arrears
  • Calls-in-Advance
  • Debenture Redemption Reserve
  • Dissolution of Partnership
  • Dissolution of Partnership Firm

Important topics

  • Journal Entry for Interest on Drawings
  • Journal Entry for Calls-in-Arrears and Calls-in-Advance
  • Provisions for Debenture Redemption Reserve
  • Distinction between Dissolution of Partnership and Firm

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Question paper text

SET - 2

Series: ONS/2

कोड नं.

Code No. 67/2/2

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:

  1. यह प्रश्न-पत्र दो खण्डों में विभक्त है – क और ख।
  2. खण्ड क सभी के लिए अनिवार्य है।
  3. खण्ड ख के दो विकल्प हैं – विकल्प-1 वित्तीय विवरणों का विश्लेषण तथा विकल्प-11 अभिकलित्र लेखांकन ।
  4. खण्ड ख से केवल एक ही विकल्प के प्रश्नों के उत्तर लिखिए ।
  5. किसी प्रश्न के सभी खण्डों के उत्तर एक ही स्थान पर लिखे जाने चाहिए ।

General Instructions:

  1. This question paper contains two parts A and B.
  2. Part A is compulsory for all.
  3. Part B has two options - Option-I Analysis of Financial Statements and Option-II Computerized Accounting.
  4. Attempt only one option of Part B.
  5. All parts of a question should be attempted at one place.

67/2/2 [P.T.O. 1

खण्ड – क

PART – A (साझेदारी फर्मों तथा कम्पनियों के लिए लेखांकन) (Accounting for Partnership Firms and Companies)

  1. ‘अ’ तथा ‘ब’ एक फर्म के साझेदार थे तथा 4:5 के अनुपात में लाभ बाँटते थे । 31-3-2015 को समाप्त हुए

वर्ष में ‘अ’ ने ₹ 19,000 का आहरण किया । ‘अ’ के आहरण पर ब्याज ₹ 700 था । 1

यह मानते हुए कि साझेदारों की पूँजी स्थायी थी, ‘अ’ के आहरण पर ब्याज लगाने के लिए आवश्यक रोज़नामचा प्रविष्टि कीजिए ।

A and B were partners in a firm sharing profits in the ratio of 4:5. During the year ended 31-3-2015 A withdrew ₹ 19,000. Interest on A's drawings was ₹ 700.

Pass necessary Journal entry for charging interest on A's drawings assuming that the capitals of the partners were fixed.

  1. 15-1-2016 को न्यू इण्डिया लिमिटेड द्वारा निर्गमित किए गए 10,000 समता अंशों पर ₹ 4 प्रति अंश की प्रथम याचना राशि देय हो गई । 500 अंशों के एक धारक अमन ने प्रथम याचना राशि का भुगतान नहीं किया । 600 अंशों की एक धारक शान्ति ने प्रथम याचना के साथ ₹ 3 प्रति अंश की ‘दूसरी तथा अन्तिम’ याचना राशि का भुगतान भी कर दिया ।

कम्पनी की पुस्तकों में ‘अदत्त-याचना’ तथा ‘पूर्वदत्त याचना’ खाता खोलते हुए, प्राप्त धनराशि से सम्बन्धित आवश्यक रोजनामचा प्रविष्टि कीजिए । 1 On 15-1-2016 the first call of ₹ 4 per share became due on 10000 equity shares issued by New India Ltd. Aman a holder of 500 shares did not pay the first call money. Shanti a shareholder holding 600 shares paid the second and final call of ₹ 3 per share alongwith 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. 1

  1. ‘ऋणपत्र शोधन कोष’ बनाने के लिए कम्पनी अधिनियम, 2013 के प्रावधानों का उल्लेख कीजिए । State the provisions of Companies Act, 2013 for the creation of 'Debenture Redemption Reserve'.

1

  1. ‘आर्थिक सम्बन्ध’ के आधार पर ‘साझेदारी के विघटन’ तथा ‘साझेदारी फर्म के विघटन’ में अन्तर दीजिए । Distinguish between 'Dissolution of Partnership' and 'Dissolution of Partnership Firm' on the basis of 'economic relationship'.

2 67/2/2

Frequently asked questions

What is this document?

This is the CBSE Class 12 Accountancy 2016 Main Exam Foreign-Set-2 previous year board question paper.

What is the marking scheme and duration?

The paper is for a maximum of 80 marks and has a duration of 3 hours.

How does solving this paper help students?

Solving this previous year question paper helps students understand the board exam pattern, question types, and marking scheme, improving their preparation and confidence.

What are the parts of the question paper?

The paper has two parts: Part A (compulsory) and Part B (with two options: Analysis of Financial Statements or Computerized Accounting).

What topics are covered in Part A?

Part A covers Accounting for Partnership Firms and Companies.

Important links

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