(Download) CBSE Class-12 Sample Paper 2018-19 : Accountancy

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(Download) CBSE Class-12 Sample Paper 2018-19 : Accountancy

General Instructions:

1) This question paper contains two parts- A and B.
2) All parts of a question should be attempted at one place.
3) Maximum Marks : 80
4) Time allowed : 3 Hours

Part – A
Accounting for Not-for-Profit Organizations, Partnership Firms and
Companies

  1. Land and Building (book value) ₹ 1,60,000 sold for ₹ 3,00,000 through a broker who charged 2% commission on the deal. Journalise the transaction, at the time of dissolution of the firm. 1 marks

  2. Why is it necessary to revalue assets and liabilities of a firm in case of admission of a partner? 1 marks

  3. State the basis of accounting on which "Receipt and Payment Account" is prepared in case of Non-For Profit Organisation? 1 marks

  4. One of the partners in a partnership firm has withdrawn ₹ 9,000 at the end of each quarter, throughout the year. Calculate interest on drawings at the rate of 6% per annum. 1 marks


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