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ISC Class XII Board Specimen 2018 : Accounts

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ACCOUNTS (Maximum Marks: 80) (Time allowed: Three hours) .c om (Candidates are allowed additional 15 minutes for only reading the paper. They must NOT start writing during this time.) ---------------------------------------------------------------------------------------------------------------Part I of Section A is Compulsory. Answer any 4 Questions from Part II of Section A and any two questions from either Section B or Section C. The intended marks for questions or parts of questions are given in the brackets [ ]. 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 page as, and adjacent to, the rest of the answer. -------------------------------------------------------------------------------------------------------------- rz SECTION A PART I (12 Marks) pe Answer all questions. [6 2] Pa Question 1 Name the Head and Sub Head under which Premium on Redemption of Debentures Account is shown in the Balance Sheet of a company prepared as per Schedule III of the Companies Act, 2013. (ii) Give any one difference between General Reserve and Reserve Fund. Te st (i) (iii) When is the balance of Debenture Redemption Reserve transferred to General Reserve? (iv) Give any two differences between Firm s Debts and Private Debts of the partners. (v) State the two conditions which must be fulfilled to re-issue the forfeited shares. (vi) Raj and Shyam are partners in a firm having no partnership deed. Raj has advanced `10,000 as loan to the firm. He claims interest at the usual rate of interest of 12% p.a. as charged by the banks to which Shyam does not agree. State giving reason, which of the two is correct in this case. -----------------------------------------------------------------------------------------------------------------------1 ISC SPECIMEN QUESTION PAPER - 2018 www.testpaperz.com

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