CBSE Class 12 Accountancy 2014 Previous Year Board Question Paper (Delhi-Set-2)

Question Papers Class 12 PDF

This is the CBSE Class 12 Accountancy 2014 Main Exam Delhi-Set-2 Previous Year Question Paper. The paper is divided into three parts: A, B, and C. Part A is compulsory for all students, while students must attempt only one of the remaining parts, B or C. The question paper contains a total of 25 questions and is designed to be completed within a maximum of 3 hours, with a maximum score of 80 marks. An additional 15 minutes are provided for reading the question paper before writing answers. Solving this board question paper helps students understand the exam pattern, question types, and marking scheme, thereby enhancing their preparation and performance in the upcoming board examinations.

Quick info

BoardCBSE
Class12
SubjectAccountancy
Session2014
LanguageHindi
TypePrevious Year Question Paper
Exam typeBoard Exam

Paper pattern

The question paper is divided into three parts A, B, and C. Part A is compulsory. Candidates must attempt only one part from B and C. The exam duration is 3 hours with a maximum of 80 marks.

Topics covered

Paper topics

  • Accounting for Partnership Firms
  • Accounting for Companies
  • Securities Premium
  • Goodwill of a Retiring/Deceased Partner
  • Forfeited Shares
  • Debentures
  • Dissolution of Partnership
  • Dissolution of Partnership Firm
  • Reconstitution of a Partnership Firm

Important topics

  • Securities Premium Utilisation
  • Share in Goodwill of Retiring/Deceased Partner
  • Re-issue of Forfeited Shares
  • Meaning of Debenture
  • Distinction between Dissolution of Partnership and Firm
  • Calculation of New Ratio on Retirement
  • Meaning of Reconstitution of Partnership Firm

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Question paper text

कोड नं. 67/1/2

Code No.

Series: OSR/1

परीक्षार्थी कोड को उत्तर-पुस्तिका के मुख-पृष्ठ

रोल नं. 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 16 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 25 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 16 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 25 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.

लखाशास्त्र

ACCOUNTANCY

निर्धारित समय :3 घंटे ]

। अधिकतम अंक :80

Time allowed: 3 hours]

[ Maximum Marks: 80

सामान्य निर्देश:

  1. यह प्रश्न-पत्र तीन भागों में विभक्त है -- , ख और ग ।
  2. भाग सभी छात्रों के लिए अनिवार्य है ।
  3. परीक्षार्थियों को शेष भाग और में से कोई एक भाग हल करना है।
  4. किसी प्रश्न के सभी भागों के उत्तर एक ही स्थान पर लिखिए।

General Instructions:

(i) This question paper contains three parts A, B and C.

  1. Part A is compulsory for all candidates.
  2. Candidates can attempt only one part of the remaining parts B and C.
  3. All parts of the questions should be attempted at one place.

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

भाग – क

PART - A

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

  1. कोई एक उद्देश्य बताइए जिसके लिए ‘प्रतिभूति अधिलाभ’ के रूप में प्राप्त धनराशि का उपयोग किया जा सकता है । Give any one purpose for which the amount received as 'Securities Premium' may be utilised.

1

  1. सेवानिवृत्त / मृत साझेदार के उत्तराधिकारी फर्म की ख्याति में हिस्सा पाने के अधिकारी क्यों होते हैं ? Why heirs of a retiring / deceased partner are entitled to a share of goodwill of the firm?

1

  1. हरण किये हुए अंशों को बट्टे की किस अधिकतम राशि तक पुन: निर्गमित किया जा सकता है ? What is the maximum amount of discount at which forfeited shares can be re-issued?
  2. ‘ऋणपत्र’ का अर्थ बताइए । Give the meaning of 'Debenture'.
  3. पुस्तकों को बन्द करने के आधार पर ‘साझेदारी के समापन’ तथा ‘साझेदारी फर्म के समापन’ में अन्तर्भेद कीजिए । 1

Distinguish between 'Dissolution of Partnership' and 'Dissolution of Partnership Firm' on the basis of closure of books.

  1. एक्स, वाई तथा जैड साझेदार हैं तथा <math>\frac{1}{2}</math>, <math>\frac{2}{5}</math> एवं <math>\frac{1}{10}</math> के अनुपात में लाभों का बँटवारा कर रहे हैं । यदि जैड फर्म से सेवानिवृत्त होता है तो शेष साझेदारों के नए अनुपात की गणना कीजिए ।

1 X, Y and Z are partners sharing profits in the ratio of <math>\frac{1}{2}</math>, <math>\frac{2}{5}</math> and <math>\frac{1}{10}</math>. Find the new ratio of remaining partners if Z retires. 1

  1. ‘एक साझेदारी फर्म के पुनर्गठन’ से क्या अभिप्राय है ? What is meant by 'Reconstitution of a Partnership Firm'?

67/1/2 2

Frequently asked questions

What is this document?

This is the CBSE Class 12 Accountancy 2014 Previous Year Board Question Paper (Main Exam Delhi-Set-2) for students to practice.

What is the structure of the Accountancy 2014 paper?

The paper has three parts (A, B, C), with Part A being compulsory. Students choose one part from B or C. It contains 25 questions and is worth 80 marks.

How long is the exam?

The total time allowed for the Accountancy exam is 3 hours, with an additional 15 minutes for reading the question paper.

Why is solving previous year papers important for Class 12 Accountancy?

Solving previous year question papers helps students understand the exam pattern, marking scheme, and important topics, improving their confidence and performance.

What topics are covered in this paper?

This paper covers topics like Accounting for Partnership Firms and Companies, including Securities Premium, Goodwill, Forfeited Shares, Debentures, Dissolution, and Reconstitution of Partnership.

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