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ISC Class XII Board Specimen 2023 : Accounts

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ISC 12th
Indian School Certificate Examination (ISC), New Delhi

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ACCOUNTS ---------------------------------------------------------------------------------------------------Maximum Marks: 80 Time Allowed: Three hours (Candidates are allowed additional 15 minutes for only reading the paper. They must NOT start writing during this time.) --------------------------------------------------------------------------------------------------------------------- The Question Paper contains three sections. Section A is compulsory for all candidates. Candidates have to attempt all questions from either Section B or Section C. There are internal choices provided in each section. The intended marks for questions or parts of questions are given in the brackets []. All calculations should be shown clearly. All working, including rough work, should be done on the same page as, and adjacent to, the rest of the answer. -------------------------------------------------------------------------------------------------------------- SECTION A (60 Marks) Answer all questions. Question 1 In subparts (i) to (iv) chose the correct option and in subparts (v) to (x) answer the questions as instructed. (i) A firm has an unrecorded liability for workmen compensation of 10,000. The firm was not prudent enough to create a workmen compensation reserve. How will this liability be treated in the books of the firm at the time of retirement of a partner? (a) By debiting it to the capital accounts of all the partners. (b) By crediting it to Revaluation A/c (c) By debiting it to Revaluation A/c (d) By debiting it to Workmen Compensation Reserve A/c [1] ---------------------------------------------------------------------------------------------------------------ISC SPECIMEN QUESTION PAPER 2023 1

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