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(Download) CBSE Class-12 Sample Paper 2020-21: Accountancy

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(Download) CBSE Class-12 Sample Paper 2020-21 : Accountancy

General Instructions:
1.    This question paper comprises two Parts – A and B. There are 32 questions in the question paper. All questions are compulsory.
2.          Part A is compulsory for all candidates.
3.          Part B has two options i.e. (1) Analysis of Financial Statements and (2)
Computerized Accounting. You have to attempt only one of the given options.
4.          Question nos. 1 to 13 and 23 to 29 are very short answer type questions carrying
1 mark each.
5.          Question nos. 14 and 30 are short answer type–I questions carrying 3 marks each.
6.          Question nos. 15 to 18 and 31 are short answer type–II questions carrying 4 marks
7.          Question nos. 19, 20 and 32 are long answer type–I questions carrying 6 marks each.
8.          Question nos. 21 and 22 are long answer type–II questions carrying 8 marks each.
9.          There is no overall choice. However, an internal choice has been provided in 2
questions of three marks, 2 questions of four marks and 2 questions of eight

1    Which of the following items is not dealt through Profit and Loss Appropriation Account?  1    
a. Interest on Partner’s Loan b. Partner’s Salary
c. Interest on Partner’s Capital d. Partner's Commission  
2    For which of the following situations, the old profit sharing ratio of partners is used at the time of admission of a new partner?   1
a.    When new partner brings only a part of his share of goodwill. b.   When new partner is not able to bring his share of goodwill.
c.    When, at the time of admission, goodwill already appears in the balance sheet.
d.   When new partner brings his share of goodwill in cash.      
3    Reserve Capital is not a part of:  1    
(a) Authorized Capital          (b) Subscribed capital       (c) Unsubscribed capital       (d) Issued Share Capital  
4    Sports Star Charitable club has income of ` 16,000 and ‘deficit’ debited to capital fund of ` 4,300 for the year 2019- 20, then expenditure for the year 2019-20 is: 1    
(A) ` 11,700                      (B) ` 4,300                 (C) ` 20,300                    (D) None of these    
5        At the time of dissolution of partnership firm, journal entry for the settlement of loan advanced by the firm to a partner would be:    1    

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