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dsoy vH;kl gsrq uewuk iz’u i=
Sample Question Paper for Practice only
gk;j lsd
...
All questions are compulsory to solve
...
Questions no
...
Each objective carries 01 mark
...
3
...
6 to 15, each question 02 marks, word limit 30 words
...
Question no
...
5
...
20 to 23, each equation 04 marks, word limit 120 words
...
Question no
...
7
...
iz-1
lgh fodYi pqudj fyf[k,A
Select the correct answer of the following
1x6=6
1- le>kSrs ds vHkko esa lk>snkj }kjk fn;s x;s _
...
4% P
...
b
...
A
...
6% P
...
1
d
...
A
...
compulsory
b
...
partly compulsory
d
...
previous ratio
b
...
new ratio
d
...
current liabilities
b
...
share capital
d
...
1:1
d
...
1:2
b
...
k ds laca/k esa dkSu lk ys[kkadu izeki gS?
v-
AS-3
c-
l-
AS-6
AS-1
n-AS-7
Cash flow statement is related to which accounting standard ?
a
...
AS-6
c
...
AS-7
fjDr LFkkuksa dh iwfrZ dhft;sA
Fill in the blanks
1x6=6
1- lk>snkjh QeZ dk iath;u ------------------ gSA
The registration of partnership firm is ________
2
2- lk>snkjh O;olk; esa lk>snkjksa dk nkf;Ro ------------------gksrk gSA
In partnership, the liability of partner is ________
3- [;kfr ,d ------------------ lEifRr gSA
Goodwill is an ________asset
...
5- dEiuh vf/kfu;e 2013 ds vuqlkj fLFkfr fooj
...
iz-3
lR;@vlR; esa varj nhft,A
Answer the following in true or false
1x6=6
1- lk>snkjh QeZ esa lk>snkjh vf/kfu;e 1986 ykxw gksrk gSA
The provision of partnership act 1986 is applicable in partnership firm
...
3- iquewZY;kadu [kkrk lEifÙk ds fodz; ij cukrs gSA
Revaluation account is prepared on sale of assets
...
The new ratio of A
& C will be 3:1
...
6- izkI; foi=ksa dks pkyw lEifRr 'kh"kZd esa fn[kk;k tkrk gSA
Bills receivables are shown under the heading of current assets
...
iwathxr ykHk
2- va’kksa dk 'kks/ku
b
...
iwathxr
gkfu
4- vfr vfHknku
d
...
k i=ksa ij izhfe;e
e
...
k i=/kkjh
f
...
ki=ksa ds fuxZeu ij dVkSrh
g
...
foRrh;
dh vk/kkjf’kyk
vkoaVu
fooj
...
Reserved capital
B
a
...
Redemption of shares
b
...
Memorandum of association
c
...
Over subscription
d
...
Premium on debentures
e
...
Debenture holder
f
...
Discount on issue of debenture
g
...
Financial Statement
iz-5
,d 'kCn esa mRrj nhft,
Answer the following in one word
...
k dks fyf[k,A
Write one reason for retirement of a partner
...
4
6- fdlh fuf’pr frfFk ij O;olk; dh vkfFkZd fLFkfr dks izdV djus okys
fooj
...
7- ^^xzkgdksa ls izkIr jksdM+** dkSu lh fdz;kvksa dk jksdM+ izokg gS\
What type of activity of cash flow is receipt of cash from customers?
iz-6
lk>snkjh lays[k ls D;k vk’k; gS\
2
What is partnership deed?
vFkok
lk>snkjh dh nks fo’ks"krk,Wa crkb;sA
Describe two characteristics of partnership
...
kuk dhft, ;fn
C fuo`Rr
gksrk gSA
A, B and C are partners sharing profit in the ratio of 2:1:1
...
iz-8
le>kSrs }kjk QeZ ds fo?kVu ls D;k vk’k; gS\
2
What is meant by dissolution of firm by agreement
...
iz-9
vf/kd`r iwath fdls dgrs gS\
2
What is authorized capital?
vFkok
vfxze ;kpuk ls vki D;k le>rs gSA
What do you understand by calls in advance?
5
iz-10 lerk va’k dh dksbZ nks fo’ks"krk,Wa crkb;sA
2
Mention any two characteristics of equity share
...
kZ jkf’k vkosnu i= ds lkFk izkIr gqbZA udy cgh esa vko’;d izfof"V
dhft,A
2
A company issued 50,000 equity share at the rate of Rs
...
Full amount of
these shares received with application
...
vFkok
izfrHkwfr izhfe;e dk mi;ksx fdu&fdu dk;ksZ ds fy, fd;k tk ldrk gS\
¼dksbZ nks½
For what purpose the security premium can be used? (any two)
iz-12 va’kks ds gj
...
k fd;s x;s va’k cV~Vs ij iqufuZxfeZr fd;s tk ldrs gS\ ;fn gkWa rks
fdl ewY; ij\
Can forfeited share be re issued at discount? if so, at what price?
iz-13 Hkkjr fyfeVsM us ctkt ls 90]000:- dh e’khu [kjhnh] ftldk Hkqxrku
100 :- okys 11% _
...
90,000 purchase
consideration is paid by issuing 11% debenture Rs
...
vFkok
ifjorZu’khy _
...
k lerk vuqikr Kkr dhft;sA
va’kiwth
1]00]000:-
lkekU; lap;
40]000:-
11% _
...
Share capital
Rs
...
40,000
11% debenture
Rs
...
k ds nks mi;ksx crkb;sA
State any two uses of ratio analysis
...
vFkok
lapkyu fdz;kvksa ls D;k vk’k; gS\
What is meant by operating activities?
iz-16
P, Q
vkSj
R
10 o"kksZ ls ,d O;kikj esa lk>snkj gSA os leku vuqikr esa
ykHk&gkfu ckWaVrs FksA 31 fnlEcj 2022 dks os lger gq, fd 1 tuojh
2023 ls o`)koLFkk ds dkj
...
They have shared profit-loss equally
...
2022 they agree that R will take a 1/5 share of profits from 1 st January
2023, because of old age
...
6,000
...
vFkok
lkekU; ykHk ,oa vf/kykHk esa varj crkb,A
Write difference between normal profit and super profit
...
Their balance sheet is as follows:
fpV~Bk
nkf;Ro
ysunkj
vafdr
25]000 jksdM+
jkgqy
Debtor
?kVk;k⪅
80,000
LdU/k
Rahul- 35,000
;a=
25,000
Reserve 5,000
20]000
Stock
35]000
Machinery
45]000
Building
35]000
Hkou
1]40]000
1]40]000
mUgksaus veu dks fuEu fyf[kr 'krksZ ij lk>snkjh esa izos’k fn;k&
1- Hkou dk ewY; 15]000:- ls c<+kuk gSA
2- ;a= dk ewY; 10]000:- ls c<+kuk gSA
3- veu 20]000:- [;kfr ds nsxkA
4- veu ykHk esa
Amount
5]000
Cash
1]15]000 nsunkj
Capital A/c
Ankit –
lEifRr Assets
Amount
Liabilities
Creditors
iwWath [kkrs
Balance Sheet
Hkkx izkIr djus ds fy, ;Fks"V iwWath nsxkA
iquewZY;akdu [kkrk cukb;sA
They admitted Aman into partnership on the following terms:
i
...
15,000
ii
...
The value of plant to be increased by Rs
...
20,000 as premium for goodwill
iv
...
8
share in the profit
...
k i= fuxZfer fd;sA vkosnu
i= ij 10:- vkoaVu ij 30: ;Fkk ;kpuk ij 60:- izfr _
...
100 each, payable Rs
...
30 on allotment and Rs
...
Assuming that all
the moneys were duly received
...
vFkok
va’k ,oa _
...
ki= 'kks/ku dks"k
3- _
...
Capital redemption fund
ii
...
Debenture
iv
...
k dh fofHkUu rduhdksa dk o
...
(any three)
iz-20 egs’k vkSj jes’k 5%3 ds vuqikr esa ykHk foHkktu djrs gq, ,d QeZ esa
lk>snkj gSA mudh iwWath dze’k% 3]00]000:- ,oa 2]00]000: FkhA lk>snkjh
lays[k esa O;oLFkk gS fd&
4
1- iwWath ij C;kt 12%okf"kZd dh nj ls feyuk pkfg,A
2- jes’k dks 'kq) ykHk dk 5% deh’ku feyuk pkfg,A o"kZ dk ykHk
1]23]000 :- FkkA ykHk&gkfu fu;kstu [kkrk cukb,A
9
Mahesh and Ramesh were partners in a firm sharing profits in the ratio of 5:3
...
3,00,000 and Rs
...
The partnership deed
provided that:
i
...
ii
...
The profit for the year was Rs
...
Prepare profit and loss appropriation
account
...
iz-21 jtr] 31 ekpZ 2019dks QeZ ls fuo`Rr gks x;kA ml fnu mlds iwWath [kkrs
dk 'ks"k 20]000:- FkkA ;g O;oLFkk dh x;h fd bldk Hkqxrku 5]000: dh
okf"kZd fd’rksa esa fd;k tk;sxkA vnRr jkf’k ij 5%C;kt yxk;k tk;sA igyh
fd’r 31 ekpZ 2020 dks nh xbZ Fkh vkSj vkxkeh Hkqxrku izfr o"kZ 31 ekpZ
dks fd;s x;sA
QeZ dh iqLrdksa esa jtr dk _
...
On that day the balance
of his capital account was Rs
...
It is arranged that this will be paid by annual
installment of Rs
...
The first installment on 31st march 2020 and subsequent payments were made
on 31st march each year show Rajat’s loan A/c in the books of the firm
...
iz-22 ,d dEiuh us 3000 lerk va’k 10 : okys 20 izfr’kr izhfe;e ij
fuxZfer fd;sA vuqt ftlds ikl 200 va’k Fks] us 3: izfr va’k dh nj ls
vfUre ;kpuk dh jkf’k dk Hkqxrku ugha fd;k vkSj mlds va’kks dk gj
...
k o muds iqu% fuxZeu ls lacaf/kr izfof"V;kWa dhft,A
10
4
A company issued 3000 equity shares of Rs
...
The final
call of Rs
...
All forfeited shares were reissued at Rs
...
Journalise the
forfeiture and reissue of shares
...
iz-23 fuEufyf[kr lwpukvksa ls foRrh; fdz;kvksa ls jksdM+ izokg dh x
...
4
:nh?kZ dkyhu _
...
4
...
k
3,75,000
–Long term loans (31
...
2023)
o"kZ ds nkSjku dEiuh us 1]50]000 : ds _
...
1,50,000
...
k dh lhek,¡ crkb;sA
Explain the limitation of cash flow statement