Zm_m§ H $ Roll No.

Tear Here
Sl.No. :

No. of Questions – 23
No. of Printed Pages – 19
SS–30–Accountancy

Cƒ _mÜ`{_H$ narjm, 2023

SENIOR SECONDARY EXAMINATION, 2023
boImemó

TEAR HERE TO OPEN THE QUESTION PAPER

ACCOUNTANCY
g_` : 3 KÊQ>o 15 {_{ZQ>

àíZ nÌ H$mo ImobZo Ho$ {bE `hm± \$m‹S>|

nyUmªH$ : 80

narjm{W©`m| Ho$ {bE gm_mÝ` {ZX}e …

GENERAL INSTRUCTIONS TO THE EXAMINEES :

1) narjmWu gd©àW_ AnZo àíZ nÌ na Zm_m§H$ A{Zdm`©V… {bI|&

Candidate must write first his / her Roll No. on the question paper
compulsorily.

2) g^r àíZ H$aZo A{Zdm`© h¢&

All the questions are compulsory.
`hm± go H$m{Q>E

3) àË`oH$ àíZ H$m CÎma Xr JB© CÎma-nwpñVH$m _| hr {bI|&

Write the answer to each question in the given answer-book only.

SS–30–Accountancy 3021 [ Turn Over

 2
4) {OZ àíZmo§ _| AmÝV[aH$ IÊS> h¡§, CZ g^r Ho$ CÎma EH$ gmW hr {bI|&
For questions having more than one part, the answers to those parts are to
be written together in continuity.

5) àíZ nÌ Ho$ {hÝXr d A§J«oOr ê$nmÝVaU _o| {H$gr àH$ma H$s Ìw{Q> / AÝVa / {damoYm^mg hmoZo na {hÝXr ^mfm
Ho$ àíZ H$mo hr ghr _mZ|&
If there is any error / difference / contradiction in the Hindi & English
versions of the question paper, the question of the Hindi version should be
treated valid.

SS–30–Accountancy 3021
 3
IÊS> - A
SECTION - A

1) ~hþ{dH$ënr àíZ :
Multiple Choice Questions :
i) {ZåZ ‘| go H$m¡Zgm EH$ J¡a - bm^H$mar g§ñWmAm| Ho$ A§{V‘ ImVm| ‘| em{‘b Zht h¡- [1]
A) àm{á Ed§ ^wJVmZ ImVm ~) ì¶mnma ImVm
g) Am¶-춶 ImVm X) VwbZ nÌ
Which one of the following is not included in final Accounts of non-profit
organisations:-
A) Receipt and Payment A/c B) Trading A/c
C) Income and Expenditure A/c D) Balance Sheet
ii) Amem EH$ ’$‘© ‘| gmPoXma h¡, dh à˶oH$ {V‘mhr Ho$ àma§^ H 5,000 à{V Ì¡‘m{gH$ AmhaU H$aVr h¡&
AmhaU na ã¶mO 12% dm{f©H$ Xa go bJm¶m OmVm h¡, AmhaU na ã¶mO H$s Ad{Y hmoJr- [1]
A) 6½ ‘mh ~) 4½ ‘mh
g) 6 ‘mh X) 7½ ‘mh
Asha is a partner in a firm. She withdrew H 5,000 each quarterly at the beginning
of each quarter. Interest on drawing charged @ 12% per annum. The period
for interest on drawing will be :-
A) 6½ months B) 4½ months
C) 6 months D) 7½ months
iii) H${dVm Am¡a ‘‘Vm EH$ ’$‘© ‘| 4½ : 5½ AZwnmV ‘| bm^ ~m±Q>Vr hþ¶r gmPoXma h¡, CÝhmoZo A{jVm H$mo Z¶o
gmPoXma Ho$ én ‘| àdoe {X¶m& ^{dî¶ ‘| BZH$m Z¶m bm^-hm{Z AZwnmV 7:11:2 hmoJm& ˶mJ H$m
AZwnmV ³¶m hmoJm- [1]
A) 9 : 11 ~) 2 : 0 ¶m 2
g) 7 : 11 X) 11 : 3
Kavita and Mamta are partners in a firm sharing profit in the ratio of 4½ : 5½.
They admitted Akshita as a new partner. The new profit and loss sharing ratio
will be 7:11:2 in future. What will be the sacrificing ratio:-
A) 9 : 11 B) 2 : 0 OR 2
C) 7 : 11 D) 11 : 3

SS–30–Accountancy 3021 [ Turn Over

 4
iv) ’$m¶Xo (A{Y bm^) AZwnmV {H$g pñW{V ‘| kmV {H$¶m OmVm h¡- [1]
A) gmPoXma Ho$ AdH$me J«hU H$aZo na ~) gmPoXma H$s ‘¥Ë¶w na
g) gmPoXma Ho$ àdoe na X) (A) d (~) XmoZmo
Gaining Ratio is calculated in the conditions
A) On Retirement of a partner B) On Death of a partner
C) On Admission of a partner D) Both (A) and (B)
v) ’$‘© Ho$ {dKQ>Z na ""Sy>~V F$Um§o Ho$ Am¶moOZ'' H$mo hñVm§V[aV H$a|Jo …- [1]
A) gmPoXmam| Ho$ ny§Or ImVo ‘| ~) amoH$‹S> ImVo ‘|
g) gmPoXmam| Ho$ F$U ImVo ‘| X) dgybr ImVo ‘|
On the dissolution of the firm, the provision for bad-debts will be transferred
A) In Partners Capital A/c B) In Cash A/c
C) In Partners Loan A/c D) In Realisation A/c
vi) EH$ ì¶{º$ dmbr H$ånZr ‘| A{YH$V‘ dm{f©H$ Am¡gV AmdV© hmoVm h¡ - [1]
A) H2 H$amo‹S> ~) H 50 bmI

g) H 1 bmI X) H 5 bmI

What is the maximum annual average turnover in a one person company:-

A) H 2 Crore B) H 50 Lakhs
C) H 1 Lakh D) H 5 Lakhs
vii) A§V{Z©¶‘ Ho$ A^md ‘|, ~H$m¶m ‘m§J na ã¶mO H$s A{YH$V‘ Xa 10% hmo gH$Vr h¡, Ho$ AZwgma-[1]
A) Vm{bH$m - E’$ ~) Vm{bH$m - B©
g) Vm{bH$m - EM X) Vm{bH$m - Or
In the absence of article of association the maximum rate of interest on calls-
in-Arrear will be 10% per annum, according to :-
A) Table - F B) Table - E
C) Table - H D) Table - G

SS–30–Accountancy 3021
 5
viii) {ZdoeH$m§o H$s j{Vny{V© Ho$ Ñ{ï>H$moU go eyݶ ã¶mO Xa dmbo F$UnÌ Omar {H$¶o OmVo h¢- [1]

A) àr{‘¶‘ na ~) ~Q²>Q>o na

g) {d{eï> ã¶mO Xa na X) g‘-‘yë¶ na

From the view of Investor's compensation, zero cupon rate debentures are
issued :-

A) AT - Premium B) AT - Discount

C) AT specific interest rate D) AT - Par

ix) F$UnÌm| Ho$ emoYZ na àr{‘¶‘ ImVo H$m eof hñVm§V[aV {H$¶m OmVm h¡- [1]

A) F$UnÌm| Ho$ {ZJ©‘Z na hm{Z ImVo ‘|

~) F$UnÌm| Ho$ emoYZ na hm{Z ImVo ‘o|

g) F$UnÌmo§ Ho$ {ZJ©‘Z na ~Q²>Q>m ImVo ‘|

X) F$UnÌm| Ho$ emoYZ na ~Q²>Q>m ImVo ‘|

The balance of premium on redemption of debenture Account is transferred:-

A) In Loss on issue of debentures A/c

B) In Loss on redemption of debentures A/c

C) In discount on issue of debentures A/c

D) In discount on redemption of debentures A/c

SS–30–Accountancy 3021 [ Turn Over

 6
x) {ZåZ ‘| go H$m¡Zgr ‘X ""g§M¶ d Am{Y³¶'' Cnerf©H$ go g§~§{YV Zht h¡…- [1]

A) ny§OrJV emoYZ g§M¶ ~) F$UnÌ emoYZ g§M¶

g) à{V^y{V - àr{‘¶‘ X) Sy>~V F$Um| Ho$ {bE Am¶moOZ
Which of the following item is not related to "Reserve and surplus" sub-
Head:-
A) Capital redemption reserve B) Debenture redemption reserve
C) Securities premium D) Provision for bad-debts
xi) {H$g àH$ma Ho$ {d{Îm¶-{ddaU {díbofU H$mo ""j¡{VO-{díbofU'' H$hm OmVm h¡? [1]

A) AZwnmV-{díbofU ~) àd¥{Îm-{díbofU
g) VwbZmË‘H$-{ddaU X) g‘én - {ddaU
Which type of Financial Statement Analysis is also known as "Horizontal -
Analysis":-
A) Ratio - Analysis B) Trend - Analysis
C) Comparative - Analysis D) Common - Size Statement
xii) ¶{X df© Ho$ Xm¡amZ H 75,000 H$m ewÕ bm^ A{O©V {H$¶m J¶m VWm df© Ho$ àma§^ d A§V ‘| ñH§$Y H$s
am{e H«$‘e… H15,000 d H1,00,000 hmo, Vmo n[aMmbZ {H«$¶mAm| Ûmam amoH$‹S> àdmh H$s am{e hmoJr-
[1]

A) H10,000 ~) H(10,000)

g) H1,60,000 X) H(1,60,000)

If the net profit earned during the year is H 75,000 and stock in the beginning
and at the end of year is H15,000 and H1,00,000 respectively, then the cash
flow from operating activities will be :-
A) H10,000 B) H(10,000)

C) H1,60,000 D) H(1,60,000)

SS–30–Accountancy 3021
 7
2) [a³V ñWmZm| H$s ny{V© H$s{OE :

Fill in the blanks :

i) àm{á Ed§ ^wJVmZ ImVm ...................... ~hr H$m gmam§e h¡ (amoH$‹S>/Xo¶ {~b) [1]

Receipt and payment Account is the summary of _________ book.

(Cash/Bills Payable)

ii) gmPoXmam| Ho$ Mmby ImVo, .................. ny§Or ar{V Ho$ A§VJ©V Imobo OmVo h¡& (pñWa/n[adV©Zerb) [1]

Partners current accounts are opened under ________ capital method.

(Fixed/ Fluctuating)

iii) ’$‘© Ho$ g‘mnZ Ho$ g‘¶, nwñVH$m| ‘o J¡a - A{^{b{IV Xm{¶Ëd H$m ^wJVmZ EH$ gmPoXma Ûmam H$aZo na,
...................... ImVm S>o{~Q> (Zm‘o) {H$¶m Om¶oJm& (nyZ‘y©ë¶m§H$Z/dgybr) [1]

At the time of dissolution of firm, unrecorded liabilities paid by a partner, is

debited in ____________ A/c. (Revaluation/ Realisation)

iv) EH$ H$ånZr Ho$ {bE F$UnÌm| na MwH$m¶m J¶m ã¶mO bm^m| na .................... h¡& (à^ma/Am¶)[1]

Interest paid on debenture is __________ on profit for a company.

(Charge/ Income)

v) ................... ‘Xm| H$m {ZnQ>mZ 12 ‘mh H$s Ad{Y Ho$ ^rVa {H$¶m OmVm h¡& (J¡a-Mmby /Mmby) [1]

________ items to be settled within 12 months period. (non-current / current)

vi) àmá ã¶mO d bm^m§e H$mo {d{Îm¶ CÚ‘ Ho$ ‘m‘bo ‘| ...................... {H«$¶mAm| H$s ^m§{V dJuH¥$V
{H$¶m OmVm h¡& ({Zdoe/n[aMmbZ) [1]

Interest and dividend received is classified as _______ activities in the case

of Financial enterprises. (Investing / Operating)

SS–30–Accountancy 3021 [ Turn Over

 8
3) A{VbKwÎmamË_H$ àíZ …

Very short answer type questions :

i) ^aV ³b~ H$m Mmby ‘| àmá M§Xm H55,000; JV df© ‘| ~H$m¶m M§Xm H5,000 Wm& Am¶-춶 ImVo ‘|
M§Xo H$s am{e {b{IE& [1]

Subscription received in current year H55,000 by Bharat club; out standing

subscription of last year is H5,000. Write down the amount of subscription in
Income and Expenditure A/c.

ii) gmPoXmar g§boI Ho$ A^md ‘| gmPoXmam§o Ho$ ny§Or na ã¶mO Ho$ {bE ³¶m àmdYmZ h¡? [1]

In the absense of partnership-deed, what are the rules (provisions) for interest
on partner's capital?

iii) J[a‘m, {ටH$m Am¡a {Z{‘fm 3½ : 4½ : 5½ ‘| bm^ ~m±Q>Vr hþ¶r gmPoXma h¡& {Z{‘fm ’$‘© go AdH$me
J«hU H$aVr h¡, J[a‘m H$m Z¶m {hñgm hmoJm? [1]

Garima, Priyanka and Nimisha are partners sharing profit in the ratio of
3½ : 4½ : 5½. Nimisha retires from the firm. New share of Garima will be?

iv) gmPoXma H$s ‘¥Ë¶w Ho$ g‘¶ Sy>~V F$Um| Ho$ Am¶moOZ ‘| H$‘r Ho$ {bE ³¶m à{d{ï> hmoJr? [1]

What will be the entry for reduction in the provision for bad-debts at the time
of death of a partner?

v) ’$‘© Ho$ g‘mnZ na, EH$ gmPoXma Ûmam ’$‘© H$s »¶m{V boZo na, ³¶m OZ©b à{d{ï> hmoJr? [1]

At the time of dissolution of firm, the goodwill of the firm is taken over by a
partner, what will be the journal entry?

vi) nydm©{YH$ma A§em| Ho$ {H$Ýht Xmo àH$mamo§ Ho$ Zm‘ {b{IE& [1]

Write the name of any two types of preference shares.

SS–30–Accountancy 3021
 9
vii) dmhH$ F$UnÌ ³¶m h¡? [1]

What is a Bearer debenture?

viii) amO {b{‘Q>oS> Zo 1000 g‘Vm A§emo Ho$ {bE AmdoXZ nÌ Am‘§{ÌV {H$E& 980 AmdoXZ nÌ àmá hþE&
A{^XmZ Ho$ àH$ma H$m Zm‘ ~VmB¶|& [1]

Raj Ltd. invited application for 1000 Equity shares. 980 applications were
received. State the name of type of subscription.

ix) F$VwamO {b{‘Q>oS> Zoo ¶enmb {b{‘Q>oS> go H 2,00,000 ‘yë¶ H$s ‘erZ IarXr& {OgH$m ^wJVmZ
H2,000 M¡H$ Ho$ Ûmam VWm eof am{e Ho$ {bE H100 dmbo 8% F$UnÌ 10% ~Q²>Q>o na Omar {H$E&
Omar {H$E JE F$UnÌm| H$s g§»¶m kmV H$s{OE& [1]

Rituraj Ltd. purchased a machine worth H 2,00,000 from Yashpal Ltd. The
payment was made by cheque of H2,000 and for remaining amount 8%
debenture of H100 each were issued at 10% discount. Calculate the number
of debentures that were issued.

x) {d{Îm¶ {ddaU {díbofU H$s Cg VH$ZrH$ H$m Zm‘ {b{IE, {OgH$mo ""à{VeV {ddaU'' Ho$ én ‘| OmZm
OmVm h¡? [1]
Write the name of technique of Financial statement analysis, which is also
known as 'percentile statement'?
xi) amoH$‹S> Vwë¶m§H$ ³¶m h¡? [1]
What are cash equivalents?
xii) ^mdoe {b{‘Q>oS> H$m ewÕ bm^, gm‘mݶ g§M¶ ‘| H15,000 hñVm§V[aV H$aZo Ho$ níMmV² H75,000 h¡,
VWm ‘erZar H$s {~H«$s na bm^ H10,000 hmo, Vmo n[aMmbZ {H«$¶mAm| Ûmam amoH$‹S> àdmh kmV H$s{OE&[1]
Bhavesh Ltd. made a net profit H75,000 after a transfer to general Reserve of
H15,000 and gain on sale of machinery is H10,000, then calculate the cash
flow from operating activities.

SS–30–Accountancy 3021 [ Turn Over

 10

IÊS - ~
SECTION - B
bKwÎmamË_H$ àíZ …
Short answer type questions :

4) {ZåZ ‘Xm| H$mo gm°da ³b~ Ho$ Am¶-춶 ImVm VWm VwbZ-nÌ ‘| {b{IE- [2]
Iob H$mof H 5,00,000
Iobm| na 춶 H 4,90,000
{M{H$Ëgm H¡$ån H$mof H 10,00,000
{M{H$Ëgm H¡$ån na 춶 H10,20,000
Write the following items in Income and Expenditure A/c and Balance Sheet of
Sanwer club :-
Tournament Fund H 5,00,000
Expenses on Tournament H 4,90,000
Medical Camp Fund H 10,00,000
Expenses on Medical camp H10,20,000

5) M§Xm Am¡a {X¶m§er EH$ ’$‘© ‘| 4:1 ‘| bm^ ~m±Q>Vr hþ¶r gmPoXma h¡& BZH$s pñWa ny§Or H«$‘e… H 3,00,000 Am¡a
H 2,00,000 Wr& gmPoXmar g§boI ‘| 9% dm{f©H$ Xa go ã¶mO XoZo H$m àmdYmZ h¡, VWm ’$‘© df© Ho$ Xm¡amZ
H 35,000 H$s hm{Z A{O©V H$aVr h¡& bm^-hm{Z {d{Z¶moJ ({Z¶moOZ) ImVm V¡¶ma H$s{OE& [2]
Chanda and Diyanshi are partners sharing profits in the ratio of 4:1 in a firm. Their
Fixed capital were H 3,00,000 and H 2,00,000 respectively. Partnership deed provide
interest on capital @ 9% per-annum and firm incurred Loss of H 35,000 during the
year. Prepare profit and Loss Appropriation A/c.

SS–30–Accountancy 3021
 11
6) g§JrVm Am¡a gw{‘Ìm EH$ ’$‘© ‘| 1:3 ‘| bm^ ~m±Q>Vr hþ¶r gmPoXma h¡, BZH$s pñWa ny§Or H«$‘e… H70,000 d
H1,30,000 Wr& ‘| H${dVm H$mo ^{dî¶ ‘| bm^m| ‘|o ¼ {hñgo Ho$ {bE àdoe XoVr h¡& H${dVm ny§Or Ho$ én
H70,000 bmVr h¡& H${dVm Ho$ {hñgo Ho$ {bE »¶m{V Ho$ ‘yë¶ H$s JUZm H$s{OE& [2]
Sangeeta and Sumitra are partners in a firm sharing profits in the ratio of 1:3. Their
fixed capital were H70,000 and H1,30,000 respectively. They admitted to Kavita as
a new partner for ¼ share in the future profits. Kavita bought H70,000 as her
capital. Calculate the share in goodwill for Kavita.

7) ‘Yw, ’$Voh Am¡a Amo‘àH$me EH$ ’$‘© ‘| gmPoXma h¡& 1 OZdar, 2022 H$mo ’$Voh ’$‘© go AdH$me J«hU H$aVm
h¡, Bgr {V{W H$mo BgHo$ ny§Or ImVo H$m O‘m eof H 3,00,000 h¡& CgH$s ~H$m¶m am{e 10% dm{f©H$ Xa go Xmo
g‘mZ AÕ©-dm{f©H$ {H$íVmo§ ‘| ã¶mO g{hV ^wJVmZ Ho$ gh‘{V hþ¶r& àW‘ AÕ©df© Ho$ A§V ‘| CgH$mo MwH$mB© OmZo
dmbr am{e kmV H$s{OE& [2]
Madhu, Fateh and Omprakash are partners in a firm. On 1st January, 2022 Fateh
retired from the firm. On that date the credit balance of his account is H 3,00,000.
It is agreed to pay his due amount in two equal Half-Yearly installments with interest
@ 10% per annum. Calculate the amount payable to him at the end of first Half-
year.

8) Ho$, Eb Am¡a E‘ EH$ ’$‘© ‘| 3:5:2 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡& 31 ‘mM©, 2022 H$mo ’$‘© H$m bm^
H 4,00,000 Wm& E‘ H$s 1 A³Qy>~a, 2022 H$mo ‘¥Ë¶y hmo J¶r& ""E‘'' H$m 1 Aàob, go 1 A³Qy>~a, 2022

VH$ bm^m| ‘| {hñgm kmV H$s{OE& [2]

K, L and M are partners in a firm sharing profits in the ratio of 3:5:2. The profit of
the firm is H 4,00,000 on 31st March, 2022. M died on 1st October. Calculate the
share in profit for "M" from 1st April upto 1st October, 2022.

SS–30–Accountancy 3021 [ Turn Over

 12
9) EH$ nwamZm Q>mBnamBQ>a H$mo {nN>bo boIm df© ‘| An{b{IV {H$¶m Om MwH$m h¡, EH$ gmPoXma ‘¶§H$ Ûmam Bgo
H15,000 ‘| {b¶m J¶m& amoOZm‘Mm ‘| OZ©b à{d{ï> Xr{OE, ¶{X ’$‘© H$m {dK>Q>Z hmo MwH$m h¡& [2]
An old typewriter was written - off in the books of accounts in previous year. The
same has been taken by a partner Mayank for H15,000. Journalise the transaction,
If firm has been dissolved.

10) ho‘§V {b{‘Q>oS> ‘| ‘Zrf Zo 1500 A§em| na H 4 à{V A§e H$s Xa go Xo¶ {V{W go 2 ‘mh nyd© ^wJVmZ H$a {X¶m&
H$ånZr H$s nwñVH$m| ‘| H$ånZr A{Y{Z¶‘ H$s AZwgyMr - E’$ Ho$ AZwgma ã¶mO H$s am{e kmV H$s{OE& [2]
Manish paid H 4 per share on 1500 shares in advance to Hemant Ltd., 2 months
before due date. Calculate interest in the books of company according to companies
Act asper Table - F.

11) {ZåZ H$mo n[a^m{fV H$s{OE…- [2]

i) Aa{jV F$UnÌ
ii) n§OrH¥$V F$UnÌ
Define the following:-
i) Unsecured Debenture
ii) Registered debenture

12) amOdra {b{‘Q>oS> Zo à˶oH$ H100 dmbo ñd§¶ Ho$ 800 F$UnÌm| H$mo H98 à{V F$UnÌ H$s Xa go Iwbo ~mOma ‘|
H«$¶ H$aHo$ aÔ H$a {X¶o& H$ånZr H$s nwñVH$m| ‘| Amdí¶H$ OZ©b à{d{ï>¶m± Xr{OE& [2]
Rajveer Ltd. purchased 800 own debentures of H100 each from the open market
for cancellation at H98 per debenture pass the necessary journal Entries in the
books of the company.

13) gw‘Z {b{‘Q>oS> H$m VabVm AZwnmV d Mmby AZwnmV H«$‘e… 3.6:1 d 4.8:1 h¡& ñH§$Y H$s am{e H 60,000 h¡&
kmV H$s{OE…- [2]
i) Mmby gån{Îm¶m±
ii) Mmby Xm{¶Ëd&
Suman Ltd's Liquidity Ratio and Current Ratio are 3.6:1 and 4.8:1 respectively.
stock for H 60,000. Calculate :-
i) Current Assets
ii) Current Liabilities

SS–30–Accountancy 3021
 13
14) eoa {b{‘Q>oS> H$s {ZåZ gyMZmAm| go [aº$ ñWmZm| H$s ny{V© H$s{OE…- [2]
VwbZmË‘H$ Am¶ - {ddaU nÌ
‘X| ZmoQ> am{e(H) n[adV©Z %n[adV©Z
g§. 2022 2023 (±)
A) g§MmbZ go Am¶ - 4,00,000 ....... 1,00,000 ..........
B) 춶 :-
gm‘J«r H$m H«$¶ - 2,80,000 3,50,000 ......... .........
C) H$a go nyd© bm^ - 1,20,000 1,50,000 30,000 25.00
Fill in the blanks, from the following details of Sher Ltd. :-
Comparative Income Statement
Items Note Amounts (H) Change %change
No. 2022 2023 (±)
A) Income from operation - 4,00,000 ....... 1,00,000 ..........
B) Expenses :-
Purchase of Material - 2,80,000 3,50,000 ......... .........
C) PBT - 1,20,000 1,50,000 30,000 25.00

15) {ZåZ gyMZmE± {dZrV {b{‘Q>oS> go g§~§{YV h¡- [2]

‘X| 1.4.2021 31.3.2022
H$amYmZ Ho$ {bE àmdYmZ (H)45,000 (H)50,000
df© Ho$ Xm¡amZ H$amYmZ Ho$ àmdYmZ H90,000 {H$¶m J¶m& n[aMmbZ {H«$¶mAm| Ûmam amoH$‹S> ~{h©dmh H$s
am{e kmV H$s{OE&
Following informations are related to Vineet Ltd. :-
Items 1.4.2021 31.3.2022
Provision for Taxation (H)45,000 (H)50,000
During the year provision for Taxation is made of 90,000. Calculate the amount
for cash out flow from operating activities.

16) em¡¶b {b{‘Q>oS> Zo {ZåZ{b{IV OmZH$mar àXmZ H$s h¡- [2]

‘X| 1.4.2021 31.3.2022
ßbm§Q> ImVm (H)25,000 (H)30,000
df© Ho$ Xm¡amZ EH$ ßbm§Q> {OgH$m ‘yë¶ H12,500 Wm& Am¡a {Og na g§{MV èhmg H7,500 h¡, H$mo
H6,500 ‘| ~oMm J¶m& ""{Zdoe {H«$¶mAm|'' Ûmam amoH$‹S> àdmh H$s JUZm H$s{OE&
Shoiyal Ltd. has given you the following informations:-
Items 1.4.2021 31.3.2022
Plant A/c (H)25,000 (H)30,000
During the year, a plant costing H12,500 with Accumulated depreciation of
H7,500 was sold for H6,500. Calculate the cash flow from the "Investing-Activities".

SS–30–Accountancy 3021 [ Turn Over

 14
IÊS> - g
SECTION - C

17) Z§Xÿ Am¡a {ed EH$ ’$‘© ‘| 4:3 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡& CÝhmoZo 1 Aàob, 2022 H$mo {dZmoX H$mo bm^m| ‘| ¼
{hñgo Ho$ {b¶o Z¶o gmPoXma Ho$ én ‘| àdoe {X¶m& Bgr {V{W H$mo VwbZ nÌ gm‘mݶ g§M¶ H84,000 d bm^-
hm{Z ImVm H35,000 (Zm‘o) eof Xem© ahm h¡, ’$‘© H$s nwñVH$m| ‘| gmPoXma Ho$ àdoe Ho$ g‘¶, gm‘mݶ g§M¶ d
bm^-hm{Z ImVo Ho$ Zm‘o eof H$mo An{b{IV H$aZo H$s à{d{ï>¶m± Xr{OE& [3]
Nandu and Shiv are partners in a firm sharing profit in the Ratio of 4:3. They
admitted to Vinod as a new partner for ¼ share in profits on 1st April, 2022. The
balance sheet showed a balance of General Reserve H84,000 and Debit balance of
Profit and Loss H35,000 on this date. Pass the journal Entries in the book of firm,
to write-off General Reserve and debit balance of profit and loss A/c., at the time
of Admission of a partner.

18) gmo‘, ‘§Jb Am¡a ~wY EH$ ’$‘© ‘| 4:3:2 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡& ‘§Jb ’$‘© go AdH$me J«hU H$aVm h¡&
nyZ‘y©ë¶m§H$Z, »¶m{V VWm g§{MV bm^m| go g§~§{YV g^r g‘m¶moOZmo Ho$ níMmV² gmo‘ d ~wY Ho$ n§yOr ImVmo§ H$m
O‘m eof H«$‘e… H1,08,000 d H72,000 h¡& ¶h {ZU©¶ {b¶m J¶m {H$ gmo‘ d ~wY Ho$ n§yOr ImVo ZE bm^-
hm{Z AZwnmV Ho$ AZwgma g‘m¶mo{OV {H$E OmE±Jo, gmPoXmam| Ûmam amoH$‹S> bmB© ¶m bo OmZo dmbr am{e kmV H$s{OE&
[3]
Som, Mangal and Budh are partners in a firm sharing profit in the ratio of 4:3:2.
Mangal Retires from the firm. After making all adjustments relating to Revaluation,
goodwill and accumulated profit etc. the capital accounts of Som and Budh showed
the credit balance of H1,08,000 and H72,000 respectively. It was decided to Adjust
the capitals of Som and Budh's in their new profit sharing ratio. Calculate the cash
to be bought on to be paid off by partners.

19) {ZåZ H$s amoOZm‘Mm à{d{ï>¶m± Xr{OE-

i) EH$ F$UnÌ H$m H 95 na {ZJ©‘Z {H$¶m J¶m, {OgH$m H105 emoYZ (‘moMZ) hmoJm&
ii) EH$ F$UnÌ H$m H110 na {ZJ©‘Z {H$¶m J¶m, {OgH$m H100 na emoYZ (‘moMZ) hmoJm&
F$UnÌ H$m A§{H$V ‘yë¶ H100 Wm& [3]
Journalise the following:-
i) A debenture issued at H 95; repayable at H105.
ii) A debenture issued at H110; repayable at H100.
The face value of debenture is H100.

SS–30–Accountancy 3021
 15
20) gmoZy {b{‘Q>oS> H$m F$U - g‘Vm AZwnmV 0.8:1 h¡, {ZåZ ‘| go {H$ggo F$U - g‘Vm KQ>oJm, ~‹T>oJm ¶m An[ad{V©V
ahoJm ñnï> H$s{O¶|- [3]
i) g‘Vm A§e Ho$ A{V[aº$ {ZJ©‘Z na
ii) ~moZg A§em| Ho$ {ZJ©‘Z na
iii) F$UnÌm| Ho$ emoYZ na
iv) ‘mb Ho$ ZH$X H«$¶ na
The debt-equity Ratio of Sonu Ltd. is 0.8:1. Which of the following would increase,
decrease or remain unchanged (the debt - Equity Ratio), Explain:-
i) Further issue of equity shares.
ii) Issues of Bonus shares.
iii) Redemption of debentures.
iv) Sale of goods on cash basis.

IÊS> - X
SECTION - D

21) g§Ord Am¡a ^mZy EH$ ’$‘© ‘| 3:7 ‘o bm^ ~m±Q>Vo hþE gmPoXma h¡, 31 ‘mM©, 2022 H$mo BZH$m Am{W©H$ {MR²>R>m
{ZåZ h¡- [4]

Xm{¶Ëd H gån{Îm¶m± H
Xo¶ {~b 4,00,000 amoH$‹S> 3,60,000
g§M¶ 3,00,000 XoZXma 4,60,000
ny§Or ImVo :- (–)Sy>~V F$U
g§Ord - 5,00,000 Am¶moOZ 20,000
^mZy - 4,00,000 9,00,000 4,40,000
‘erZar 8,00,000
16,00,000 16,00,000

SS–30–Accountancy 3021 [ Turn Over

 16
Aݶ- gyMZmE±…-
do 1 Aàob, 2022 H$mo ""amhþb'' H$mo {ZåZ eVm] Ho$ gmW àdoe XoVo h¡…-
i) amhþb AnZr n§yOr Ho$ {bE H3,00,000 amoH$‹S> bmVm h¡&
ii) g^r XoZXma AÀN>o h¢&
iii) ’$‘© H$s »¶m{V H$m ‘yë¶m§H$Z H40,000 na {H$¶m J¶m {Ogo amhþb amoH$‹S> Zhr bmVm h¡&
iv) do ^{dî¶ ‘| bm^mo§ H$mo 3:4:3 ‘| ~m±Q>Zo H$m {ZU©¶ boVo h¡&
""nyZ‘y©ë¶m§H$Z ImVm'' d ""gmPoXmamo§ Ho$ ny§Or ImVo'' ~ZmBE±&
Sanjeev and Bhanu are partners in a Firm sharing profit in the ratio of 3:7. Their
Balance - sheet as at 31st March, 2022 was as follows:-
Liabilities H Assets H
Bill Payable 4,00,000 Cash 3,60,000
Reserve 3,00,000 Debtors: 4,60,000
Capital A/c's :- (–)Provision for
Sanjeev -5,00,000 bad-debts
Bhanu - 4,00,000 20,000
9,00,000 4,40,000
Machinery 8,00,000
16,00,000 16,00,000
Other - Informations:-
On 1st April, 2022 they admitted "Rahul" on the following terms:-
i) Rahul will bring H3,00,000 for his capital in cash.
ii) All debtors are good.
iii) The goodwill of the firm was valued at H40,000, Rahul does not bring any
cash for this.
iv) They decided sharing profit in the ratio of 3:4:3 in future.
Prepare "Revaluation A/c" and "Partners Capitals A/c".

AWdm/OR

SS–30–Accountancy 3021
 17
nr, ³¶y Am¡a Ama EH$ ’$‘© ‘| 2:1:1 ‘| bm^ ~m±Q>Vo hþE gmPoXma h¡, 31 ‘mM©, 2022 H$mo CZH$m {MR²>R>m
(VwbZ-nÌ) Bg àH$ma h¡…-
Xm{¶Ëd H gån{Îm¶m± H
boZXma 3,00,000 amoH$‹S> 1,80,000
gm‘mݶ g§M¶ 1,50,000 àm߶ {dnÌ 1,20,000
ny§Or : ñH§$Y 3,50,000
nr - 3,00,000 ßbm§Q> 5,50,000
³¶y - 2,40,000
Ama - 2,10,000
7,50,000
12,00,000 12,00,000
do {ZU©¶ boVo h¡, {H$ 1 Aàob, 2022 go bm^m| H$m {d^mOZ ~am~a - ~am~a H$a|Jo& Bg {V{W H$mo ’$‘© H$s
»¶m{V H$m ‘yë¶m§H$Z H90,000 na {H$¶m J¶m& ’$‘© H$s nwñVH$m| ‘| ""gmPXmam| Ho$ ny§Or ImVo'' V¡¶ma H$s{OE&
P, Q and R are partners in a firm profit sharing in the ratio of 2:1:1. Their Balance
sheet as at 31st March, 2022 was as follows:-
Liabilities H Assets H
Creditors 3,00,000 Cash 1,80,000
General Reserve 1,50,000 B/R 1,20,000
Capitals : Stock 3,50,000
P - 3,00,000 Plant 5,50,000
Q - 2,40,000
R - 2,10,000
7,50,000
12,00,000 12,00,000
They decided to share the profits equally w.e.f. April 1st, 2022. On this date, the
goodwill of firm was valued at H90,000. Prepare the "Partners Capital A/c" in the
books of firm.

SS–30–Accountancy 3021 [ Turn Over

 18
22) amOlr {b{‘Q>oS> Zo 2500 g‘Vm A§e H10 à{V A§e (H9 ‘m§Jr JB©) H$m Am~§Q>Z am{e H 5 à{V A§e H$m
^wJVmZ Zht H$aZo Ho$ H$maU OãV (haU) {H$¶m& CZ‘| go 2000 g‘Vm A§e pñ‘Vm H$mo H5 à{V A§e H$s Xa go
H8 à{V A§e àXÎm ‘mZVo hþE nwZ{Z©J©{‘V H$a {X¶o& H$ånZr H$s nwñVH$m§o ‘§o Cnamoº$ OZ©b à{d{îQ>¶m± Xr{OE VWm
""A§e-haU'' ImVm ~ZmBE& [4]
Rajshree Ltd. forfeited 2500 equity shares of H10 each (H9 called-up) for non-
payment of the allotment money of H 5 per share. Of these 2000 equity share were
re-issued to Smita at H5 per share as H 8 called - up. Journalise the above transactions
in the books of company and make "Share-forfeiture" A/c.
AWdm/OR
AmaVr {b{‘Q>oS> Zo 40,000 g‘Vm Aem| Ho$ {bE AmdoXZ - nÌ Am‘§{ÌV {H$E {OgH$m A§{H$V ‘yë¶ H10 à{V
A§e h¡, am{e¶m± {ZåZ àH$ma go Xo¶ h¡-
AmdXoZ na H5 à{V A§e
Am~§Q>Z na H4 à{V A§e
àW‘ d A§{V‘ ‘m§J na H1 à{V A§e
60,000 g‘Vm A§em| Ho$ {bE AmdoXZ nÌ àmá hþE, ¶h {ZU©¶ {b¶m J¶m…-
i) 10,000 AmdoXH$mo§ H$mo Am~§Q>Z go ‘Zm H$a {X¶m&
ii) 30,000 AmdoXH$m| H$mo nyU© Am~§Q>Z {H$¶m J¶m&
iii) eof AmdoXH$mo§ H$mo ¶WmZwnmV - ~§Q>Z H$a {X¶m J¶m&
~§Q>Z na àmá am{e H$s JUZm H$s{OE&

Arti Limited invited applications for 40,000 equity shares of H 10 each, Amounts
payable are as follows:-
On Application H5 per share
On Allotment H4 per share
On first and final call H1 per share
Application for 60,000 shares were received. It was decided:-
i) To refuse allotment to the applicants for 10,000 shares.
ii) To allot in full to applicants for 30,000 shares.
iii) To allot in pro-rata among the remaining applicants:-
Calculate the Amount to be received on allotment.

SS–30–Accountancy 3021
 19
23) H$Ýh¡¶m {b{‘Q>oS> Zo a{d {b{‘Q>oS> go H 1,98,000 ‘| ’$ZuMa IarXm& {OgHo$ H«$¶ à{V’$b Ho$ ~Xbo H100
dmbo 9% F$UnÌm§o H$m {ZåZ eVm] na {ZJ©‘Z na gh‘{V ~Zr- [4]
i) ¶{X 10% ~Q²>Q>o na
ii) ¶{X 10% àr{‘¶‘ na
Amdí¶H$ OZ©b àd{ï>¶m± Xr{OE& VWm à˶oH$ n[apñW{V ‘| Omar F$UnÌm| H$s g§»¶m ~VmBE&
Kanhaiya Ltd. purchased furniture of H 1,98,000 from Ravi Ltd. It was agreed that
purchase consideration is to be paid by issuing 9% Debentures of H 100 each with
following conditions:-
i) If AT discount of 10%.
ii) If AT premium of 10%.
Record necessary journal entries and state the number of debentures that were
issued in each case:-
AWdm/OR
amZy {b{‘Q>oS> Zo 2000; 8% F$UnÌ 1 Aàob, 2022 H$mo H 100 dmbo {ZJ©{‘V {H$E, Omo {H$ 4 df© níMmV
bm^m| go 10% àr{‘¶‘ na EH$‘wíV emoYZr¶ h¡& F$UnÌ emoYZ g§M¶ ImVo H$m eof H14,000 CnbãY h¡&
H$ånZr H$s nwñVH$m| ‘| emoYZ Ho$ g‘¶ Amdí¶H$ OZ©b à{d{ï>¶m± Xr{OE, ¶{X amZy {b{‘Q>oS> eo¶a ~mOma Ho$
Abmdm ""Aݶ AgyMrJV'' H$ånZr h¡&
Ranu Ltd. issued 2000; 8% debentures of H 100 each on 1st April, 2022, which are
redeemable in lump sum after 4 years at a premium of 10% out of profits. The
balance of Debenture Redemption Reserve is available for H14,000. Give journal
entries at the time of redemption in the books of company, If Ranu Ltd. is a "other
unlisted" company except share market.



SS–30–Accountancy 3021
 RE
E
H
NG
I
TH
NY
A
TE
RI
W
O T
N
DO