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ISC Class XII Board Specimen 2022 : Accounts [Semester 2]

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ISC 12th
Indian School Certificate Examination (ISC), New Delhi
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ISC SEMESTER 2 EXAMINATION SPECIMEN QUESTION PAPER ACCOUNTS ------------------------------------------------------------------------------------------------------------------------ Maximum marks : 40 Time allowed : One and a half hour (Candidates are allowed additional 10 minutes for only reading the paper) Transactions should be recorded in the answer book. All calculations should be shown clearly. All working, including rough work, should be done on the same sheet as, and adjacent to, the rest of the answer. ----------------------------------------------------------------------------------------------------------------------- All questions of Section A are compulsory. All questions from either Section B or Section C are compulsory The intended marks for questions or parts of questions are given in the brackets [ ]. ------------------------------------------------------------------------------------------------------------------------ SECTION A 26 MARKS (Answer all questions) Question 1 Select the correct option for each of the following questions. (i)1. Relay Ltd. (an unlisted Non NBFC) redeems its 8,000, 10% Debentures of 100 each in instalments as follows: Date of Redemption Debentures to be redeemed 31st March, 2019 2,000 31st March, 2020 5,000 31st March, 2021 1,000 [1] On the basis of the above details, what will be the amount of Debenture Redemption Reserve which the company will transfer to General Reserve on 31st March, 2021? (a) 20,000 (b) 50,000 (c) 10,000 (d) 80,000 -----------------------------------------------------------------------------------------------------------------------1

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