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CBSE Class 12 Board Exam 2019 : Accountancy (Series 3)

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SET-1 H$moS> Z . Series BVM/3 Code No. amob Z . 67/3/1 narjmWu H$moS >H$mo C ma-nwp VH$m Ho$ _wI-n >na Ad ` {bIo & Roll No. Candidates must write the Code on the title page of the answer-book. H $n`m Om M H$a b| {H$ Bg Z-n _o _w{ V n > 27 h & Z-n _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Z ~a H$mo N>m C ma -nwp VH$m Ho$ _wI-n > na {bI| & H $n`m Om M H$a b| {H$ Bg Z-n _| 23 Z h & H $n`m Z H$m C ma {bIZm ew $ H$aZo go nhbo, Z H$m H $_m H$ Ad ` {bI| & Bg Z-n H$mo n T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h & Z-n H$m {dVaU nydm _| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>m Ho$db Z-n H$mo n T>|Jo Am a Bg Ad{Y Ho$ Xm amZ do C ma-nwp VH$m na H$moB C ma Zht {bI|Jo & Please check that this question paper contains 27 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. boImem ACCOUNTANCY {ZYm [aV g_` : 3 K Q>o A{YH$V_ A H$ : 80 Time allowed : 3 hours 67/3/1 Maximum Marks : 80 1 P.T.O. gm_m ` {ZX}e : (i) `h Z-n Xmo I S>m| _| {d^ $ h H$ Am a I & (ii) I S> H$ g^r Ho$ {bE A{Zdm` h & (iii) I S> I Ho$ Xmo {dH$ n h - {d mr` {ddaUm| H$m {d bofU VWm A{^H${b boIm H$Z & (iv) I S> I go Ho$db EH$ hr {dH$ n Ho$ Zm| Ho$ C ma {b{IE & (v) {H$gr Z Ho$ g^r I S>m| Ho$ C ma EH$ hr WmZ na {bIo OmZo Mm{hE & General Instructions : (i) This question paper contains two parts A and B. (ii) Part A is compulsory for all. (iii) Part B has two options Analysis of Financial Statements and Computerised Accounting. (iv) Attempt only one option of Part B. (v) All parts of a question should be attempted at one place. I S> H$ (Abm^H$mar g JR>Zm|, gmPoXmar \$_m] VWm H$ n{Z`m| Ho$ {bE boIm H$Z) PART A (Accounting for Not-for-Profit Organizations, Partnership Firms and Companies) 1. H$, I VWm J EH$ \$_ Ho$ gmPoXma Wo VWm 4 : 3 : 2 Ho$ AZwnmV _| bm^-hm{Z ~m Q>Vo Wo & I Zo AdH$me J hU H$a {b`m VWm CgH$m ^mJ H$ VWm J Zo ~am~a-~am~a bo {bE & A{Ybm^ AZwnmV H$s JUZm H$s{OE & 1 A, B and C were partners in a firm sharing profits and losses in the ratio of 4 : 3 : 2. B retired and his share was taken over by A and C equally. Calculate the gaining ratio. 2. gmPoXmar g boI Ho$ A^md _|, EH$ ZE gmPoXma Ho$ doe na nwamZo gmPoXma bm^ Ho$ AnZo ^mJ H$m `mJ {H$g AZwnmV _| H$aVo h ? AWdm Eogr H$moB Xmo n[ap W{V`m Xr{OE {OZ_| `mJ AZwnmV H$m Cn`moJ {H$`m Om gH$Vm h & In the absence of a partnership deed, in which ratio do the old partners sacrifice their share of profit in case of admission of a new partner ? OR Give any two circumstances in which sacrificing ratio may be applied. 67/3/1 2 1 1 3. m{ V Ed ^wJVmZ ImVo _| AX m VWm nyd X m ``m| Ho$ g_m`moOZ H$m boIm `m| Zht {H$`m OmVm ? AWdm _y ` mg Ho$ AmYma na m{ V Ed ^wJVmZ ImVo VWm Am` Ed `` ImVo _| A Va n Q> H$s{OE & 1 1 Why are adjustments for outstanding and prepaid expenses not recorded in Receipts and Payments Account ? OR Distinguish between Receipts and Payments Account and Income and Expenditure Account on the basis of Depreciation . 4. gmPoXmar g boI _| mdYmZ Ho$ A^md _|, {H$gr gmPoXma H$mo Xr JB Jma Q>r _| H$_r H$mo A ` gmPoXma {H$g AZwnmV _| dhZ H$aVo h ? 1 In the absence of provision in the partnership deed, in which ratio is the deficiency arising out of guarantee of profit to a partner borne by the other partners ? 5. d Z VWm A Z EH$ \$_ Ho$ gmPoXma h VWm bm^-hm{Z ~am~a-~am~a ~m Q>Vo h & gmPoXmar \$_ Ho$ {dKQ>Z na d Z H$s n Zr H$m G$U < 45,000 Wm, O~{H$ A Z H$m G$U < 65,000 Wm & H$m Z-go G$U H$m ^wJVmZ nhbo {H$`m OmEJm Am a `m| ? 1 Varun and Arun are partners in a firm sharing profits and losses equally. On the date of dissolution of the partnership firm, Varun s wife s loan was < 45,000, whereas Arun s loan was < 65,000. Which loan will be paid first and why ? 6. ny Or g M` VWm g {MV ny Or _| A Va n Q> H$s{OE & AWdm nydm {YH$ma A em| H$m `m AW h ? 1 1 Differentiate between Capital Reserve and Reserve Capital . OR What is meant by Preference Shares ? 67/3/1 3 P.T.O. 7. H$ VWm I EH$ \$_ Ho$ gmPoXma h VWm 2 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m Q>Vo h & 1 1 A b, 2017 H$mo C hm|Zo bm^ _| ^mJ Ho$ {bE J H$mo EH$ Z`m gmPoXma ~ZmZo H$m 5 {ZU ` {H$`m & Bg C o ` Ho$ {bE, \$_ H$s `m{V H$m _y `m H$Z {nN>bo Mma dfm] Ho$ Am gV dm{f H$ bm^ Ho$ 80% na {H$`m OmEJm & {nN>bo Mma dfm] Ho$ bm^ Wo : df g_m{ V am{e < 31.3.2014 31.3.2015 31.3.2016 1,67,000 1,56,000 1,92,000 31.3.2017 (10,000) \$_ H$s `m{V H$m _y ` VWm J Ho$ doe na CgHo$ mam bmB JB `m{V r{_`_ H$s am{e H$s JUZm H$s{OE & 3 A and B are partners in a firm sharing profits and losses in the ratio of 1 2 : 1. On 1st April, 2017 they decided to admit C into partnership for th 5 share in the profits. For this purpose, goodwill was valued at 80% of the average annual profits of the previous four years. The profits of the last four years were : Year Ending Amount < 31.3.2014 1,67,000 31.3.2015 1,56,000 31.3.2016 1,92,000 31.3.2017 (10,000) Calculate the value of goodwill of the firm and the amount of goodwill premium brought by C on his admission. 8. 31 _mM , 2018 H$mo {dZmoX {b{_Q>oS> Ho$ < 100 `oH$ Ho$ 30,000, 12% G$Un emoYZ Ho$ {bE AX m Wo & 31 _mM , 2017 H$mo G$Un emoYZ g M` _| < 7,50,000 H$m eof Wm VWm H$ nZr Zo Amd `H$ {Zdoem| H$m H $` 30 A b, 2017 H$mo {H$`m & 31 _mM , 2018 H$mo G$Un m| Ho$ emoYZ Ho$ {bE Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE & Vinod Limited has 30,000, 12% Debentures of < 100 each due for redemption on 31st March, 2018. Debenture Redemption Reserve has a balance of < 7,50,000 on 31st March, 2017 and the company had purchased the required investments on 30th April, 2017. Pass necessary journal entries for redemption of debentures on 31st March, 2018. 67/3/1 4 3 9. ZoZmo {b{_Q>oS> Zo S>d {b{_Q>oS> H$s n[ag n{ m`m| H$m H $` < 3,00,000 _| {H$`m & BgZo < 2,75,000 Ho$ H $` _y ` na S>d {b{_Q>oS> H$s < 50,000 H$s Xo`VmAm| H$mo ^r bo {b`m & S>d {b{_Q>oS> H$mo ^wJVmZ < 50 {V Ho$ 8% G$Un m| H$mo 10% r{_`_ na {ZJ {_V H$aHo$ {H$`m J`m & Cn`w $ boZXoZm| Ho$ {bE ZoZmo {b{_Q>oS> H$s nw VH$m| _| Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE & AWdm A b, 2014 H$mo, EH$ {b{_Q>oS> H$ nZr Zo < 4,00,000 Ho$ 9% G$Un m| H$m {ZJ _Z 93% na {H$`m & BZ G$Un m| H$m emoYZ 31 _mM , 2017 go ew $ H$aHo$, bm Q>ar mam Xmo ~am~a {H$ Vm| _| H$aZm Wm & 1 A b, 2014 go 31 _mM , 2016 VH$ G$Un {ZJ _Z ~ >m ImVm V `ma H$s{OE & 3 1 3 Nano Ltd. purchased assets of Dow Ltd. for < 3,00,000. It also agreed to take over the liabilities of Dow Ltd. amounting to < 50,000 for a purchase consideration of < 2,75,000. The payment to Dow Ltd. was made by issue of 8% Debentures of < 50 each at a premium of 10%. Pass necessary journal entries for the above transactions in the books of Nano Ltd. OR On 1st April, 2014, a limited company issued < 4,00,000, 9% debentures at 93%, repayable by draw of lots in two equal instalments starting from 31st March, 2017. Prepare Discount on Issue of Debentures Account from 1st April, 2014 to 31st March, 2016. 10. {Z Z{b{IV gyMZm go 31 _mM , 2018 H$mo g_m V df Ho$ {bE B {S>`Z H$ Mab gmogm`Q>r Ho$ Am` Ed `` ImVo Ho$ Zm_ _| IVm Zr H$s OmZo dmbr Q>oeZar H$s am{e H$s JUZm H$s{OE : {ddaU 1.4.2017 31.3.2018 < < Q>oeZar H$m Q>m H$ 21,000 18,000 Q>oeZar Ho$ boZXma 11,000 23,000 31 _mM , 2018 H$mo g_m V h E df _| Q>oeZar H$m H $` < 75,000 Wm & 31 _mM , 2018 H$mo gmogm`Q>r Ho$ p W{V {ddaU _| g ~{ YV _Xm| H$mo ^r Xem BE & 67/3/1 5 3 P.T.O. Calculate the amount of stationery to be posted to Income and Expenditure Account of Indian Cultural Society for the year ending 31st March, 2018 from the following information : 1.4.2017 31.3.2018 Particulars Stock of stationery Creditors for stationery < < 21,000 11,000 18,000 23,000 Stationery purchased during the year ended 31st March, 2018 was < 75,000. Also, present the relevant items in the Balance Sheet of the society as at 31st March, 2018. 11. _rVm, Jmonmb VWm \$ahmZ EH$ \$_ Ho$ gmPoXma Wo VWm 3 : 2 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m Q>Vo Wo & 31 _mM , 2018 go C hm|Zo 5 : 3 : 2 Ho$ AZwnmV _| bm^ {d^m{OV H$aZo H$m$ {ZU ` {b`m & Cg {V{W H$mo p W{V {ddaU _| Am W{JV {dkmnZ `` < 30,000 VWm AmH$p _H$ g M` < 9,000 Wm & `m{V H$m _y `m H$Z < 4,80,000 {H$`m J`m & \$_ Ho$ nwZJ R>Z na BgH$s nw VH$m| _| Cn`w $ boZXoZm| Ho$ {bE Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE & Mita, Gopal and Farhan were partners sharing profits and losses in the ratio 3 : 2 : 1. On 31st March, 2018 they decided to change the profit sharing ratio to 5 : 3 : 2. On this date, the Balance Sheet showed deferred advertisement expenditure < 30,000 and contingency reserve < 9,000. Goodwill was valued at < 4,80,000. Pass the necessary journal entries for the above transactions in the books of the firm on its reconstitution. 12. er[ae, h[aV VWm Amem EH$ \$_ Ho$ gmPoXma Wo VWm 5 : 4 : 1 Ho$ AZwnmV _| bm^ ~m Q>Vo Wo & 30 OyZ, 2018 H$mo er[ae H$m Xohm V hmo J`m & Cg {V{W H$mo CZH$m p W{V {ddaU {Z Z H$ma go Wm : 31 _mM , 2018 H$mo er[ae, h[aV VWm Amem H$m p W{V {ddaU am{e am{e Xo`VmE n[ag n{ m`m < ny Or : er[ae h[aV Amem 1,00,000 2,00,000 3,00,000 df 2017 18 H$m bm^ Xo` {~b 67/3/1 < 6,00,000 80,000 20,000 7,00,000 6 g ` VWm _erZar Q>m H$ XoZXma amoH$ S> 5,60,000 90,000 10,000 40,000 7,00,000 4 gmPoXmar g boI Ho$ AZwgma, _ V gmPoXma H$s ny Or Ho$ A{V[a $ CgH$m {Z nmXH$ {Z Z H$m$ h H$Xma Wm : (i) _ `w Ho$ df _| bm^ _| CgH$m ^mJ {nN>bo Xmo dfm] Ho$ Am gV bm^ Ho$ AmYma na & df 2016 17 H$m bm^ < 60,000 Wm & (ii) \$_ H$s `m{V H$m _y `m H$Z {nN>bo Xmo dfm] Ho$ Am gV bm^ Ho$ Xmo dfm] Ho$ H $` na {H$`m OmEJm & CgHo$ {Z nmXH$ H$mo VwV H$aZo Ho$ {bE er[ae H$m ny Or ImVm V `ma H$s{OE & 4 Shirish, Harit and Asha were partners in a firm sharing profits in the ratio of 5 : 4 : 1. Shirish died on 30th June, 2018. On this date their Balance Sheet was as follows : Balance Sheet of Shirish, Harit and Asha as at 31st March, 2018 Amount Liabilities Assets < Capital : Plant and Machinery Shirish 1,00,000 Harit 2,00,000 Asha 3,00,000 80,000 Bills Payable 20,000 7,00,000 < 5,60,000 Stock 90,000 Debtors 10,000 6,00,000 Cash Profits for the year 2017 18 Amount 40,000 7,00,000 According to the partnership deed, in addition to deceased partner s capital, his executor is entitled to : (i) Share in profits in the year of death on the basis of average of last two years profit. Profit for the year 2016 17 was < 60,000. (ii) Goodwill of the firm was to be valued at 2 years purchase of average of last two years profits. Prepare Shirish s Capital Account to be presented to his executor. 67/3/1 7 P.T.O. 13. Z_Z `moV gmogm`Q>r Zo {Z Z{b{IV p W{V X{e V H$s : 31 _mM , 2018 H$mo p W{V {ddaU am{e Xo`VmE n[ag n{ m`m < ny Or H$mof nyd X m M Xm 72,000 6,000 \$ZuMa ~ H$ _| amoH$ S> amoH$ S> h Vo 78,000 31 _mM , 2018 H$mo m{ V eof ZrMo bmE ~ H$ _| ZJX amoH$ S> h Vo am{e < 40,000 30,000 8,000 78,000 g_m V hmoZo dmbo df Ho$ {bE m{ V VWm ^wJVmZ ImVm am{e am{e ^wJVmZ < < 30,000 24,000 nwamZo g_mMma-n m| H$m {dH $` 54,000 900 bm H$a {H$am`m 7,000 {Zdoem| na `mO doe ew H$ OrdZ gX `Vm ew H$ gX `Vm M Xm amhV H$mof Ho$ {bE M Xm 1,600 50,000 1,00,000 H$ `yQ>g (1.10.2018) H$m`m b` `` {~Obr `` S>mH$ {Q>H$Q> VWm Q>oeZar 10% {Zdoe (1.12.2017 H$mo) eof ZrMo bo JE ~ H$ _| amoH$ S> 80,000 amoH$ S> h Vo 35,500 1,00,000 29,000 15,000 9,000 60,000 1,15,500 98,000 17,000 3,28,500 3,28,500 A{V[a $ gyMZm : (i) H$ `yQ>am| na 60% {V df H$s Xa go Am a \$ZuMa na 10% {V df H$s Xa go _y ` mg bJm`m OmEJm & (ii) gX `Vm M Xo _| < 20,000 nyd X m gp _{bV Wo & (iii) {~Obr `` < 10,000 AX m Wo & 31 _mM , 2018 H$mo g_m V hmoZo dmbo df Ho$ {bE Am` VWm `` ImVm V `ma H$s{OE & 67/3/1 8 6 Namanjyot Society showed the following position : Balance Sheet as at 31st March, 2018 Amount Liabilities Assets < Capital Fund 72,000 Furniture Subscriptions received in advance Amount < 40,000 6,000 Cash at Bank 30,000 Cash in Hand 8,000 78,000 78,000 Receipts and Payments Account for the year ending 31st March, 2018 Amount Receipts < By Computers (1.10.2018) To Balance b/d Cash at Bank 30,000 Cash in Hand 24,000 To Sale proceeds of old newspapers To Locker s Rent To Interest on Investments To Entrance Fees To Life Membership Fees To Membership subscriptions To Subscriptions for relief fund By Office Expenses 54,000 By Electric Charges By Postage and Stationery By 10% Investments 7,000 (on 1.12.2017) 1,600 By Balance c/d 900 Amount < 1,00,000 29,000 15,000 9,000 60,000 50,000 Cash at Bank 80,000 1,00,000 Cash in Hand 35,500 1,15,500 98,000 17,000 3,28,500 67/3/1 Payments 9 3,28,500 P.T.O. Additional Information : (i) Computers were to be depreciated @ 60% p.a. and furniture @ 10% p.a. (ii) Membership subscription included < 20,000 received in advance. (iii) Electric charges outstanding < 10,000. Prepare Income and Expenditure Account for the year ending 31st March, 2018. 14. A{YamO VWm H$aZ EH$ \$_ Ho$ gmPoXma Wo VWm 3 : 2 Ho$ AZwnmV _| bm^-hm{Z ~m Q>Vo Wo & 31 _mM , 2018 H$mo \$_ H$m {dKQ>Z hmo J`m & dgybr ImVo _| n[ag n{ m`m| (amoH$ S> h Vo VWm ~ H$ _| ZJX H$mo N>mo S>H$a) VWm Vrgao nj H$s Xo`VmAm| H$mo WmZm V[aV H$aZo Ho$ n MmV {Z Z{b{IV gyMZm XmZ H$s JB : (i) < 70,000 Ho$ \$ZuMa H$mo Zrbm_r mam < 68,000 _| ~oMm J`m VWm Zrbm_rH$Vm H$m H$_reZ < 2,000 Wm & (ii) < 35,000 Ho$ A{YamO Ho$ G$U H$m ^wJVmZ H$a {X`m J`m & (iii) < 80,000 Ho$ Q>m H$ H$m 50% ^mJ 20% ~ >o na H$aZ Zo {b`m O~{H$ eof Q>m H$ H$mo bmJV Ho$ 30% bm^ na ~oM {X`m J`m & (iv) < 3,000 H$m EH$ m ` {~b, {Ogo ~ >o na ^wZm`m J`m Wm, H$m AZmXa hmo J`m `m|{H$ drH$maH$Vm {Xdm{b`m hmo J`m Wm VWm BgH$m ^wJVmZ \$_ H$mo H$aZm n S>m & (v) bm^-hm{Z ImVo Ho$ Zm_ _| < 56,000 H$m eof Wm & (vi) < 2,000 Ho$ dgybr `` H$m ^wJVmZ A{YamO mam {H$`m J`m & \$_ Ho$ {dKQ>Z na Cn`w $ boZXoZm| Ho$ {bE Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE & Adiraj and Karan were partners in a firm sharing profits and losses in the ratio 3 : 2. On 31st March, 2018 the firm was dissolved. After the transfer of assets (other than cash in hand and at bank) and third party liabilities to the Realization Account, the following information was provided : (i) Furniture of < 70,000 was sold for < 68,000 by auction and auctioneer s commission amounted to < 2,000. (ii) Adiraj s loan amounting to < 35,000 was paid. (iii) Out of the stock of < 80,000, Karan took over 50% of the stock at a discount of 20% while the remaining stock was sold off at a profit of 30% on cost. 67/3/1 10 6 (iv) A bills receivable of < 3,000 under discount was dishonoured as the acceptor had become insolvent and hence the bill had to be met by the firm. (v) Profit and Loss Account showed a debit balance of < 56,000. (vi) Realization expenses amounted to < 2,000 which were paid by Adiraj. Pass the necessary journal entries for the above transactions on the dissolution of the firm. 15. lo`m VWm {ddoH$ EH$ \$_ Ho$ gmPoXma Wo VWm 3 : 2 Ho$ AZwnmV _| bm^ ~m Q>Vo Wo & 1 A b, 2017 H$mo CZHo$ ny Or ImVm| VWm Mmby ImVm| _| {Z Z{b{IV eof Wo : lo`m (<) {ddoH$ (<) ny Or ImVo 3,00,000 2,00,000 Mmby ImVo 1,00,000 (O_m) 28,000 (Zm_) gmPoXmar g boI _| mdYmZ Wm {H$ lo`m H$mo {V _mg < 5,000 doVZ {X`m OmEJm O~{H$ {ddoH$ H$mo df Ho$ {bE < 30,000 H$m H$_reZ Xo` Wm & n yOr na 8% {V df `mO Xo` Wm O~{H$ AmhaU na 6% {V df `mO bJmZm Wm & `oH$ {V_mhr Ho$ Ama ^ _| lo`m H$m AmhaU < 3,000 Wm O~{H$ {ddoH$ Zo 1 {gV ~a, 2017 H$mo < 30,000 H$m AmhaU {H$`m & Cn`w $ g_m`moOZm| go nyd \$_ H$m df H$m ew bm^ < 1,20,000 Wm & bm^-hm{Z {Z`moOZ ImVm VWm gmPoXmam| Ho$ ny Or Ed Mmby ImVo V `ma H$s{OE & $ AWdm a_oe, _hoe VWm gwaoe EH$ \$_ Ho$ gmPoXma Wo VWm 3 : 3 : 2 Ho$ AZwnmV _| bm^ ~m Q>Vo Wo & CZH$s g ~ {YV Wm`r ny Or Wr : a_oe < 5,00,000; _hoe < 4,00,000, VWm gwaoe 1 ^mJ Ho$ 5 < 4,00,000 VWm < 3,00,000. C hm|Zo bm^ Ho$ 6 {bE JmoqdX H$mo EH$ Z`m gmPoXma ~Zm`m & JmoqdX AnZr ny Or Ho$ $n _| `m{V r{_`_ Ho$ {bE Amd `H$ am{e bm`m & CZH$m Z`m bm^ {d^mOZ AZwnmV 2 : 1 : 1 : 1 hmoJm & AnZm H$m` n Q> Xem Vo h E \$_ H$s `m{V Ho$ _y ` H$s JUZm H$s{OE & Cn`w $ boZXoZm| Ho$ {bE \$_ H$s nw VH$m| _| JmoqdX Ho$ doe na Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE & 67/3/1 11 6 P.T.O. Shreya and Vivek were partners in a firm sharing profits in the ratio 3 : 2. The balances in their capital and current accounts as on 1st April, 2017 were as under : Sherya (<) Vivek (<) Capital accounts 3,00,000 2,00,000 Current accounts 1,00,000 (Cr.) 28,000 (Dr.) The partnership deed provided that Shreya was to be paid a salary of < 5,000 p.m. whereas Vivek was to get a commission of < 30,000 for the year. Interest on capital was to be allowed @ 8% p.a. whereas interest on drawings was to be charged @ 6% p.a. The drawings of Shreya were < 3,000 at the beginning of each quarter while Vivek withdrew < 30,000 on 1st September, 2017. The net profit of the firm for the year before making the above adjustments was < 1,20,000. Prepare Profit and Loss Appropriation Account and Partners Capital and Current Accounts. OR Ramesh, Mahesh and Suresh were partners in a firm sharing profits in the ratio of 3 : 3 : 2. Their respective fixed capitals were : Ramesh < 5,00,000; Mahesh < 4,00,000 and Suresh < 3,00,000. They admitted 1 th share in the profits. Govind brought 5 < 4,00,000 as his capital and the necessary amount for goodwill Govind as a new partner for premium. Their new profit sharing ratio will be 2 : 1 : 1 : 1. Calculate the value of goodwill of the firm, showing your workings clearly. Pass necessary journal entries for the above transactions on Govind s admission. 16. gZ Q>ma {b{_Q>oS> Zo < 50 `oH$ Ho$ 2,00,000 g_Vm A em| Ho$ {ZJ _Z hoVw AmdoXZ Am_ { V {H$E & am{e H$m ^wJVmZ {Z Z H$ma go Wm : AmdoXZ na < 15 {V A e Am~ Q>Z na < 10 {V A e W_ Ed Ap V_ `mMZm na < 25 {V A e 67/3/1 12 3,00,000 A em| J`m : Ho$ {bE AmdoXZ m V h E & AmdoXH$m| H$mo Am~ Q>Z {Z Z H$ma go {H$`m loUr AmdoXZ {H$E JE A em| H$s g `m Am~ {Q>V {H$E JE A em| H$s g `m I 2,00,000 1,50,000 II 1,00,000 50,000 AmdoXZm| na m V Am{Y ` am{e H$m g_m`moOZ Am~ Q>Z Ed `mMZm na Xo` am{e _| H$a {X`m J`m & Z{_Vm, Omo loUr I H$s A eYmaH$ Wr, {OgHo$ nmg 3,000 A e Wo, Am~ Q>Z am{e XoZo _| Ag\$b ahr & CgHo$ A em| H$m Am~ Q>Z Ho$ Vwa V n MmV haU H$a {b`m J`m & _mZd, loUr II H$m EH$ A eYmaH$, {OgZo 1,000 A em| Ho$ {bE AmdoXZ {H$`m Wm, W_ VWm A {V_ `mMZm XoZo _| Ag\$b ahm & CgHo$ A em| H$m ^r haU H$a {b`m J`m & g^r haU {H$E JE A em| H$mo < 60 {V A e nyU X m nwZ:{ZJ {_V H$a {X`m J`m & Cn`w $ boZXoZm| Ho$ {bE gZ Q>ma {b{_Q>oS> H$s nw VH$m| _| Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE VWm amoH$ S> ~hr V `ma H$s{OE & AWdm 8 _oKm {b{_Q>oS> Zo < 100 `oH$ Ho$ 90,000 g_Vm A em| H$mo < 60 {V A e r{_`_ na {ZJ {_V H$aZo Ho$ {bE AmdoXZ Am_ { V {H$E & am{e H$m ^wJVmZ {Z Z H$ma go Xo` Wm : AmdoXZ na < 30 {V A e (< 10 r{_`_ g{hV) Am~ Q>Z na < 70 {V A e (< 50 r{_`_ g{hV) W_ VWm A {V_ `mMZm na eof am{e 1,00,000 A em| Ho$ {bE AmdoXZ m V h E & g^r AmdoXH$m| H$mo AmZwnm{VH$ AmYma na A e Am~ {Q>V H$a {XE JE & AmdoXZ na m V Am{Y ` am{e H$m g_m`moOZ Am~ Q>Z na Xo` am{e _| H$a {X`m J`m & gwYm, 4,500 A em| H$s EH$ A eYmaH$ Am~ Q>Z am{e XoZo _| Ag\$b ahr & CgHo$ A em| H$m Am~ Q>Z Ho$ Vwa V ~mX haU H$a {b`m J`m & BgHo$ n MmV W_ VWm A {V_ `mMZm _m Jr JB & aOV, Omo 3,600 A em| H$m YmaH$ Wm, W_ VWm A {V_ `mMZm XoZo _| Ag\$b ahm & CgHo$ A em| H$m ^r haU H$a {b`m J`m & g^r haU {H$E JE A em| H$mo < 90 {V A e nyU X m nwZ:{ZJ {_V H$a {X`m J`m & Cn`w $ boZXoZm o Ho$ {bE _oKm {b{_Q>oS> H$s nw VH$m| _| Amd `H$ amo OZm_Mm {dp Q>`m H$s{OE VWm amoH$ S> ~hr V `ma H$s{OE & 67/3/1 13 8 P.T.O. Sunstar Ltd. invited applications for issuing 2,00,000 equity shares of < 50 each. The amount was payable as follows : On Application On Allotment On First and Final Call < 15 per share < 10 per share < 25 per share Applications for 3,00,000 shares were received. Allotment was made to the applicants as follows : Category I No. of Shares Applied 2,00,000 No. of Shares Allotted 1,50,000 II 1,00,000 50,000 Excess money received with applications was adjusted towards sums due on allotment and calls. Namita, a shareholder of Category I, holding 3,000 shares failed to pay the allotment money. Her shares were forfeited immediately after allotment. Manav, a shareholder of Category II, who had applied for 1,000 shares failed to pay the first and final call. His shares were also forfeited. All the forfeited shares were reissued at < 60 per share fully paid up. Pass necessary journal entries and prepare Cash Book for the above transactions in the books of Sunstar Ltd. OR Megha Ltd. invited applications for issuing 90,000 equity shares of < 100 each at a premium of < 60 per share. The amount was payable as follows : On Application < 30 per share (including premium < 10) On Allotment < 70 per share (including premium < 50) On First and Final Call Balance amount Applications for 1,00,000 shares were received. Shares were allotted on pro-rata basis to all the applicants. Excess money received with application was adjusted towards sums due on allotment. Sudha, a shareholder holding 4,500 shares, failed to pay the allotment money. Her shares were forfeited immediately after allotment. Afterwards the first and final call was made. Rajat, a holder of 3,600 shares, failed to pay the first and final call. His shares were also forfeited. All the forfeited shares were re-issued for < 90 per share fully paid up. Pass necessary journal entries and prepare Cash Book for the above transactions in the books of Megha Ltd. 67/3/1 14 17. a_Z VWm amo{hV EH$ \$_ Ho$ gmPoXma Wo VWm 2 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m Q>Vo Wo & 31 _mM , 2018 H$mo CZH$m p W{V {ddaU {Z Z H$ma go Wm : 31 _mM , 2018 H$mo Xo`VmE ny Or a_Z VWm amo{hV H$m p W{V {ddaU am{e n[ag n{ m`m < : g ` VWm _erZar a_Z amo{hV 1,40,000 1,00,000 H$m_Jma j{Vny{V H$mof boZXma 2,40,000 40,000 1,60,000 am{e < 1,75,000 \$ZuMa Ed {\$ gMg 65,000 Q>m H$ 47,000 XoZXma 1,10,000 KQ>m : g {X Y G$Um| Ho$ {bE mdYmZ 7,000 ~ H$ eof 4,40,000 1,03,000 50,000 4,40,000 Cn`w $ {V{W H$mo gbmoZr H$m gmPoXmar \$_ _| doe h Am & a_Z Zo gbmoZr Ho$ nj _| AnZo {h go H$m 2 dm 5 ^mJ VWm amo{hV Zo AnZo {h go H$m 1 dm 5 ^mJ g_{n V {H$`m & `h gh_{V h B {H$ : (i) g ` Ed _erZar H$mo < 35,000 go H$_ {H$`m OmEJm VWm \$ZuMa Ed {\$ gMg H$mo < 58,500 VH$ H$_ {H$`m OmEJm & (ii) Sy>~V Ed g {X Y G$Um| Ho$ {bE mdYmZ H$mo < 3,000 go ~ T>m`m OmEJm & (iii) H$m_Jma j{Vny{V H$m < 16,000 H$m EH$ Xmdm drH$ma {H$`m J`m & (iv) boZXmam| _| gp _{bV < 2,500 H$s EH$ Xo`Vm H$m ^wJVmZ Zht H$aZm n S>oJm & (v) gbmoZr AnZo {h go H$s `m{V r{_`_ VWm AmZwnm{VH$ ny Or Ho$ {bE < 42,000 bmEJr & nwZJ {R>V \$_ H$m nwZ_y `m H$Z ImVm, gmPoXmam| Ho$ ny Or ImVo VWm p W{V {ddaU V `ma H$s{OE & 8 AWdm 67/3/1 15 P.T.O. gwf_m, Jm V_ VWm H${ZH$m EH$ \$_ Ho$ gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^ ~m Q>Vo Wo & 31 _mM , 2018 H$mo CZH$m p W{V {ddaU {Z Z H$ma go Wm : 31 _mM , 2018 H$mo gwf_m, Jm V_ VWm H${ZH$m H$m p W{V {ddaU am{e am{e Xo`VmE n[ag n{ m`m < < boZXma 60,000 ~ H$ _| amoH$ S> 1,40,000 H$_ Mmar ^{d ` {Z{Y 40,000 {d{dY XoZXma 1,60,000 Q>m H$ 2,40,000 {Zdoe 2,00,000 Wm`r n[ag n{ m`m 3,60,000 bm^-hm{Z ImVm n yOr 1,00,000 : gwf_m 3,00,000 Jm V_ H${ZH$m 2,50,000 3,50,000 9,00,000 11,00,000 11,00,000 Cn`w $ {V{W H$mo gwf_m Zo AdH$me J hU H$a {b`m VWm `h gh_{V h B {H$ : (i) Wm`r n[ag n{ m`m| H$mo < 2,90,000 VH$ H$_ {H$`m OmEJm & (ii) XoZXmam| na Sy>~V VWm g {X Y G$Um| Ho$ {bE 5% H$m mdYmZ {H$`m OmEJm & (iii) Q>m H$ H$m _y `m H$Z < 2,18,000 {H$`m OmEJm & gwf_m Zo Q>m H$ H$mo Bg _y ` na bo {b`m & (iv) gwf_m Ho$ AdH$me J hU H$aZo na \$_ H$s `m{V H$m _y `m H$Z < 8,00,000 {H$`m J`m & `m{V _| gwf_m Ho$ ^mJ H$m g_m`moOZ Jm V_ VWm H${ZH$m Ho$ ny Or ImVm| Ho$ Zm_ nj _| IVm Zr H$aHo$ {H$`m J`m & (v) gwf_m H$mo Jm V_ VWm H${ZH$m mam ^wJVmZ Bg H$ma ZJX bmH$a {H$`m J`m {H$ CZH$s ny {O`m bm^ {d^mOZ AZwnmV Ho$ AZwgma hmo JB Am a CgHo$ n MmV ~ H$ _| < 58,000 H$m eof ~M J`m & (vi) Jm V_ VWm H${ZH$m ^{d ` _| 2 : 3 Ho$ AZwnmV _| bm^ ~m Q>oJo & nwZJ {R>V \$_ H$m nwZ_ y `m H$Z ImVm, gmPoXmam| Ho$ ny Or ImVo VWm p W{V {ddaU V `ma H$s{OE & 67/3/1 16 8 Raman and Rohit were partners in a firm sharing profits and losses in the ratio of 2 : 1. On 31st March, 2018, their Balance Sheet was as follows : Balance Sheet of Raman and Rohit as at 31st March, 2018 Amount Liabilities Capital : < Plant and Machinery Raman 1,40,000 Rohit 1,00,000 Workmen Compensation Fund Creditors Amount Assets < Furniture and Fixtures 2,40,000 Stock 40,000 Debtors Bank Balance 4,40,000 65,000 47,000 1,10,000 Less : Provision for doubtful debts 7,000 1,60,000 1,75,000 1,03,000 50,000 4,40,000 On the above date, Saloni was admitted in the partnership firm. Raman 2 1 surrendered th of his share and Rohit surrendered th of his share in 5 5 favour of Saloni. It was agreed that : (i) Plant and machinery will be reduced by < 35,000 and furniture and fixtures will be reduced to < 58,500. (ii) Provision for bad and doubtful debts will be increased by < 3,000. (iii) A claim for < 16,000 for workmen s compensation was admitted. (iv) A liability of < 2,500 included in creditors is not likely to arise. (v) Saloni will bring < 42,000 as her share of goodwill premium and proportionate capital. Prepare Revaluation Account, Partners Capital Accounts and Balance Sheet of the reconstituted firm. OR 67/3/1 17 P.T.O. Sushma, Gautam and Kanika were partners in a firm sharing profits in the ratio of 5 : 3 : 2. On 31st March, 2018, their Balance Sheet was as follows : Balance Sheet of Sushma, Gautam and Kanika as at 31st March, 2018 Amount Liabilities < Assets Amount < Creditors 60,000 Cash at Bank 1,40,000 Employees Provident Fund 40,000 Sundry Debtors 1,60,000 Profit and Loss Account 1,00,000 Stock Capital : Sushma 3,00,000 Gautam 2,50,000 Kanika 3,50,000 2,40,000 Investments 2,00,000 Fixed Assets 3,60,000 9,00,000 11,00,000 11,00,000 On the above date, Sushma retired and it was agreed that : (i) Fixed Assets will be reduced to < 2,90,000. (ii) A provision of 5% on debtors for bad and doubtful debts will be created. (iii) Stock was to be valued at < 2,18,000. Sushma took over the stock at this value. (iv) Goodwill of the firm on Sushma s retirement was valued at < 8,00,000. Sushma s share of goodwill was treated by debiting Gautam and Kanika s Capital Accounts. (v) Sushma was paid cash brought by Gautam and Kanika in such a way that their capitals became in profit sharing ratio and a balance of < 58,000 was left in the bank. (vi) Gautam and Kanika will share the future profits in the ratio of 2 : 3. Prepare Revaluation Account, Partners Capital Accounts and the Balance Sheet of the reconstituted firm. 67/3/1 18 I S> I {dH$ n 1 ({d mr` {ddaUm| H$m {d bofU) PART B Option 1 (Analysis of Financial Statements) 18. amoH$ S> dmh {ddaU ~ZmVo g_` ~ H$ _| O_m H$s JB amoH$ S> H$m n[aUm_ amoH$ S> H$m A Vdm h hmoJm, ~{hdm h hmoJm AWdm H$moB dmh Zht hmoJm, H$maU g{hV C boI H$s{OE & 1 State with reason whether cash deposited in bank will result in inflow, outflow or no flow of cash while preparing Cash Flow Statement. 19. {d{Z`moJ J{V{d{Y`m| go amoH$ S> dmh H$m `m AW h ? 1 What is meant by cash flows from investing activities ? 20. {d mr` {ddaU {d bofU Ho$ {H$ ht Mma C o `m| H$mo g jon _| g_PmBE & 4 AWdm H$ nZr A{Y{Z`_, 2013 H$s AZwgyMr III, ^mJ I Ho$ AZwgma EH$ H$ nZr Ho$ p W{V {ddaU _| {Z Z{b{IV _Xm| H$mo {H$Z _w ` erf H$m| Ed Cnerf H$m| Ho$ A VJ V Xem `m OmEJm ? (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) 67/3/1 4 bm^-hm{Z {ddaU H$m eof {d{Z`moJm| na A{O V `mO newYZ bmBg|g Ed \ |$MmB O {V^y{V r{_`_ g M` `mnma {M H$m` J{V na 9% G$Un Omo Mmby df _| emoYZr` h 19 P.T.O. Explain briefly any four objectives of Financial Statement Analysis . OR Under which major headings and subheadings will the following items be presented in the Balance Sheet of a company as per Schedule III, Part I of the Companies Act, 2013 ? (i) Balance of the Statement of Profit and Loss (ii) Interest accrued on investments (iii) Livestock (iv) Licenses and Franchise (v) Securities Premium Reserve (vi) Trade Marks (vii) Work in Progress (viii) 9% Debentures repayable during the current year 21. {Z Z{b{IV gyMZm go Amap ^H$ Ed Ap V_ `mnma m `m| H$s JUZm H$s{OE : `mnma m ` AmdV AZwnmV 4 JwZm; MmbZm| go AmJ_ H$s bmJV < 3,20,000; gH$b bm^ AZwnmV 20%; A {V_ `mnma m ` map ^H$ `mnma m `m| go < 15,000 A{YH$ Wo; MmbZm| go amoH$ S> AmJ_, MmbZm| go CYma AmJ_ H$m 33 1 % h & 3 4 AWdm EH$ H$ nZr H$m d[aV AZwnmV 1.5 : 1 h & H$maU XoVo h E C boI H$s{OE {H$ {Z Z{b{IV _| go H$m Z-go boZXoZ go d[aV AZwnmV ~ T>oJm, KQ>oJm AWdm Cg_| H$moB n[adV Z Zht hmoJm : (i) _mb H$m ZH$X H $` (ii) n[an dVm {V{W na Xo` {~b H$m ^wJVmZ (iii) < 18,000 H$s bmJV Ho$ _mb H$m < 16,000 _| {dH $` (iv) XoZXmam| go amoH$ S> EH${ V {H$`m 67/3/1 20 4 Calculate opening and closing trade receivables from the following information : Trade Receivable turnover ratio 4 times; Cost of Revenue from Operations < 3,20,000; Gross profit ratio 20%; Closing trade receivables were < 15,000 more than opening trade receivables; cash revenue from 1 operations being 33 % of credit revenue from operations. 3 OR The Quick Ratio of a company is 1.5 : 1. State, giving reasons, which of the following transactions will improve, reduce or not change the quick ratio : (i) Purchase of goods for cash (ii) Bills payable paid at maturity (iii) Sale of goods costing < 18,000 for < 16,000 (iv) Cash collected from debtors 22. Ho$. {b{_Q>oS> Ho$ 31 _mM , 2017 VWm 31 _mM , 2018 H$mo g_m V h E dfm] Ho$ bm^-hm{Z {ddaU go CX Y V {Z Z{b{IV gyMZm go EH$ g_mZ AmH$ma H$m bm^-hm{Z {ddaU V `ma H$s{OE & ZmoQ> {ddaU 2017 18 2016 17 g `m MmbZm| go AmJ_ < 4,00,000 < 5,00,000 Cn^moJ H$s JB gm_J r H$s bmJV < 2,40,000 < 3,50,000 A ` `` < 1,10,000 < 1,30,000 H$a Xa 50% 50% 4 From the information extracted from the Statement of Profit and Loss of K Ltd. for the years ended 31st March, 2017 and 31st March, 2018, prepare a Common Size Statement of Profit and Loss. Particulars Note No. Revenue from operations Cost of materials consumed Other expenses Tax rate 67/3/1 21 2017 18 2016 17 < 4,00,000 < 2,40,000 < 1,10,000 < 5,00,000 < 3,50,000 < 1,30,000 50% 50% P.T.O. 23. 31 _mM , 2018 H$mo _`ya {b{_Q>oS> Ho$ {Z Z{b{IV p W{V {ddaU VWm A{V[a $ gyMZm go amoH$ S> dmh {ddaU V `ma H$s{OE : _`ya {b{_Q>oS> 31 _mM , 2018 H$mo p W{V {ddaU ZmoQ> 31.3.2018 31.3.2017 < < g . {ddaU I g_Vm Ed Xo`VmE : 1. A eYmar$ {Z{Y`m : (A) A e ny Or (~) g M` Ed Am{Y ` 2. 20,00,000 1 3,00,000 4,00,000 2 4,00,000 3,00,000 1,70,000 2,50,000 76,000 64,000 39,46,000 30,14,000 AMb Xo`VmE : XrK H$mbrZ G$U 3. 30,00,000 Mmby Xo`VmE : (A) `mnma Xo` 3 (~) A nmd{Y mdYmZ Hw$b II 1. n[ag n{ m`m : AMb n[ag n{ m`m : Wm`r n[ag n{ m`m : 2. (i) _yV 4 29,00,000 23,00,000 (ii) A_yV 5 2,70,000 1,60,000 2,20,000 2,30,000 1,10,000 1,30,000 4,46,000 1,94,000 39,46,000 30,14,000 Mmby n[ag n{ m`m : (A) _mb-gyMr (~) `mnma m ` (g) amoH$ S> Ed amoH$ S> Vw ` Hw$b 67/3/1 22 6 ImVm| Ho$ ZmoQ >g : ZmoQ> {ddaU g . 1. 2. 3. 4. 5. g M` Ed Am{Y ` : Am{Y ` (bm^-hm{Z {ddaU H$m eof) XrK H$mbrZ G$U : 9% G$Un A nmd{Y mdYmZ : H$a mdYmZ _yV n[ag n{ m`m : _erZar EH${ V (g {MV) _y ` mg A_yV n[ag n{ m`m : `m{V 31.3.2018 31.3.2017 < < 3,00,000 4,00,000 3,00,000 4,00,000 4,00,000 3,00,000 4,00,000 3,00,000 76,000 64,000 76,000 64,000 36,00,000 (7,00,000) 28,00,000 (5,00,000) 29,00,000 23,00,000 2,70,000 1,60,000 2,70,000 1,60,000 A{V[a $ gyMZm : (i) df Ho$ Xm amZ < 4,00,000 bmJV H$s EH$ _erZ {Og na < 73,000 H$m EH${ V _y ` mg Wm, < 3,10,000 _| ~oM Xr JB & (ii) < 1,00,000 Ho$ 9% G$Un m| H$mo 31 _mM , 2018 H$mo {ZJ {_V {H$`m J`m & 67/3/1 23 P.T.O. From the following Balance Sheet of Mayur Ltd. and the additional information as at 31st March, 2018, prepare a Cash Flow Statement : Mayur Ltd. Balance Sheet as at 31st March, 2018 Note 31.3.2018 31.3.2017 Particulars No. < < I Equity and Liabilities : 1. Shareholder s Funds : (a) Share Capital (b) Reserves and Surplus 30,00,000 20,00,000 1 3,00,000 4,00,000 2 4,00,000 3,00,000 1,70,000 2,50,000 76,000 64,000 39,46,000 30,14,000 2. Non-Current Liabilities : Long-term Borrowings 3. Current Liabilities : (a) Trade Payables (b) Short-term Provisions 3 Total II Assets : 1. Non-Current Assets : Fixed Assets : (i) Tangible 4 29,00,000 23,00,000 (ii) Intangible 5 2,70,000 1,60,000 (a) Inventories 2,20,000 2,30,000 (b) Trade Receivables 1,10,000 1,30,000 (c) Cash and Cash Equivalents 4,46,000 1,94,000 39,46,000 30,14,000 2. Current Assets : Total 67/3/1 24 Notes to Accounts : Note No. 1. 2. 3. 4. 5. Particulars Reserves and Surplus : Surplus (Balance in Statement of Profit and Loss) Long-term Borrowings : 9% Debentures Short-term Provisions : Provision for Tax Tangible Assets : Machinery Accumulated Depreciation Intangible Assets : Goodwill 31.3.2018 31.3.2017 < < 3,00,000 4,00,000 3,00,000 4,00,000 4,00,000 3,00,000 4,00,000 3,00,000 76,000 64,000 76,000 64,000 36,00,000 28,00,000 (7,00,000) (5,00,000) 29,00,000 23,00,000 2,70,000 2,70,000 1,60,000 1,60,000 Additional Information : (i) During the year, a piece of machinery costing < 4,00,000 on which accumulated depreciation was < 73,000 was sold for < 3,10,000. (ii) 67/3/1 9% Debentures of < 1,00,000 were issued on 31st March, 2018. 25 P.T.O. I S> I {dH$ n 2 (A{^H${b boIm H$Z) PART B Option 2 (Computerised Accounting) 18. boIm H$Z boZXoZ _| Am H$ S>m V d H$m Zm_ Xr{OE & 1 Name the data element in accounting transaction. 19. mW{_H$ Hw $Or H$m `m AW h ? 1 What is meant by Primary Key ? 20. S>o H$Q>m n S>oQ>m~og VWm gd a S>oQ>m~og Ho$ ~rM M`Z na EH$ {Zdoe g ~ Yr {ZU ` boZo go nhbo `mZ _| aIr OmZo dmbr {H$ ht Mma Amd `H$VmAm| H$m C boI H$s{OE & 4 State any four requirements which should be considered before making an investing decision to choose between Desktop Database or Server Database . 21. \$m _ H$m `m AW h ? {d^ $ \$m _ gmYmaU \$m _ go {H$g H$ma {^ h ? AWdm boIm H$Z gm Q>do`a _| gwajm g ~ Yr {deofVmE hmoZm `m| Amd `H$ h ? S>oQ>m gwajm XmZ H$aZo dmbo {H$ ht Xmo CnH$aUm| H$s `m `m H$s{OE & 4 4 What is meant by a Form ? How is Split Form different from Simple Form ? OR Why is it necessary to have safety features in accounting software ? Explain any two tools which provide data security. 22. {d{^ H$ma Ho$ dmCMam| H$mo g_PmBE & AWdm J m\$ H$m `m AW h ? BgHo$ {H$ ht VrZ bm^m| H$mo g_PmBE & Explain different types of vouchers. OR What is meant by a Graph ? Explain its any three advantages. 67/3/1 26 4 4 23. Q> br gm Q>do`a Ho$ {Z Z{b{IV Hw $Or g `moOZm| H$s {H $`m _H$Vm VWm Cnb YVm H$s gyMr ~ZmBE : (i) E\$ 6 (F6) (ii) E\$ 7 (F7) (iii) E\$ 8 (F8) (iv) gr Q>r Ama Eb + E\$ 8 (CTRL+F8) (v) E\$ 9 (F9) (vi) gr Q>r Ama Eb + E\$ 9 (CTRL+F9) 6 List the functionality and availability of the following key combinations in Tally software : (i) F6 (ii) F7 (iii) F8 (iv) CTRL + F8 (v) F9 (vi) CTRL + F9 67/3/1 27 P.T.O.

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