CBSE Class 12 Accountancy 2015 Compartment Exam Delhi-Set-3 Question Paper
This is the CBSE Class 12 Accountancy 2015 Compartment Exam Delhi-Set-3 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: Analysis of Financial Statements and Computerized Accounting. Students must attempt only one option from Part B. The question paper contains 23 printed pages and 23 questions. A total of 80 marks are allotted for this paper, with a duration of 3 hours. Solving this authentic board question paper is crucial for students to understand the exam pattern, question types, and marking scheme, thereby enhancing their preparation and performance in the upcoming board examinations.
Quick info
| Board | CBSE |
|---|---|
| Class | 12 |
| Subject | Accountancy |
| Session | 2015 |
| 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. The paper carries a total of 80 marks and is to be completed in 3 hours.
Topics covered
Paper topics
- Partnership Firms Accounting
- Companies Accounting
- Analysis of Financial Statements
- Computerized Accounting
Important topics
- Profit on revaluation at retirement of a partner
- Profit and Loss Appropriation Account vs. Profit and Loss Suspense Account
- Interest on partner's loan
- Capital and Goodwill brought by a new partner
PDF preview
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Question paper text
SET - 3
Series: SSO/1/C
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 पहेंगे 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 minutes 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 1
[ अधिकतम अंक :80
Time allowed: 3 hours]
[ Maximum Marks : 80
सामान्य निर्देश:
- यह प्रश्न-पत्र दो भागों में विभक्त है – क और ख।
- भाग क सभी के लिए अनिवार्य है ।
- भाग ख के दो विकल्प हैं – वित्तीय विवरणों का विश्लेषण तथा अभिकलित्र लेखांकन ।
- भाग 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 – Analysis of Financial Statements and Computerized Accounting.
- Attempt only one option of Part B.
- All parts of a question should be attempted at one place.
67/1/3 1 [P.T.O.
भाग - क
PART – A
(साझेदारी फर्मों तथा कम्पनियों के लिए लेखांकन) (Accounting for Partnership Firms and Companies)
- एक साझेदार के अवकाश ग्रहण करने पर, पुनर्मूल्यांकन पर लाभ की खतौनी खातेदारों के खातों के जमा में की जायेगी:
(क) अवकाश ग्रहण करने वाले साझेदार के
- (ख) सभी साझेदारों के, उनके पुराने लाभ अनुपात में
- (ग) शेष साझेदारों के, उनके पुराने लाभ अनुपात में
(घ) शेष साझेदारों के, उनके नए लाभ अनुपात में 1 At the time of retirement of a partner, profit on revaluation will be credited to the capital accounts of:
- Retiring Partner
- All partners, in the old profit sharing ratio
- The remaining partners in their old profit sharing ratio
- The remaining partners in their new profit sharing ratio.
- ‘लाभ-हानि विनियोजन खाते’ तथा ‘लाभ-हानि उचिन्त खाते’ में अन्तर्भेद कीजिए ।
1 Differentiate between 'Profit and Loss Appropriation Account' and 'Profit and Loss Suspense Account'.
- निपुन, वासु तथा शीतू एक फर्म में साझेदार हैं । उन्होंने अपने मित्र वरुन को फर्म में साझेदार बनाया । वरून लाभ में अपने अंश के लिए पर्याप्त पूँजी तथा ख्याति की राशि लाया । वरुन ने साझेदार बनने से पूर्व फर्म को 12% वार्षिक ब्याज की दर से ₹ 5,00,000 का ऋण दिया हुआ था । अब फर्म का लेखापाल इस बात पर बल दे रहा है कि ऋण पर 6% वार्षिक दर से ब्याज का भुगतान किया जाये । क्या उसका ऐसा करना सही है ? अपने उत्तर के समर्थन में कारण दीजिए ।
1 Nipun, Vasu and Sheetu are partners in a firm. They admitted their friend Varun into the firm as a partner. Varun brought sufficient amount of capital and premium for goodwill for his share in the profits. Varun had given to the firm ₹ 5,00,000 @ 12% p.a. interest as loan before he became a partner. Now the accountant of the firm is emphasizing that the interest on loan should be paid @ 6% p.a. Is he right in doing so ? Give reason in support of your answer. 2 67/1/3
Frequently asked questions
What is this document?
This is the official CBSE Class 12 Accountancy previous year question paper from the 2015 Compartment Exam, Set 3.
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). It contains 23 questions and is worth 80 marks.
What is the duration for the exam?
The total time allowed to complete this Accountancy paper is 3 hours.
How does solving this PYQ help students?
Solving this previous year question paper helps students understand the CBSE exam pattern, question difficulty, and time management, improving their overall preparation and scores.
What topics are covered in Part A?
Part A of the paper covers Accounting for Partnership Firms and Companies.
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