16
) 3 M Š Z g ~ ( Z » î 1 ACCOUNTANCY ] 3 H g { z Ü : 80 ® ÿ N : Time allowed : 3 hours Maximum marks : 80 ¬ x 3 åXL Z c * ] : X B Z z g A 8 z õ L O z Š S k 6 , p Æ (i) ì X Ñ i ò X ƒ Ò 5 é N E Æ n A 8 ~ î L O (ii) ( X ) ² ) 4 3 ð F G N R , ~ 3 M Š Z g ~ II W B DZ z g ( â 1 C Ò y » t )I Æ Š z W B X W B D B 8 ~ î L O (iii) W B Æ Î Z Ñ ] Æ ł Z [ s X Z q - Ð Ü s B 8 ~ î L O (iv) 8 { ð L O V Æ ł Z [ B B s X X Ë Z q - Î Z w Æ (v) 264/1/1 1 [P.T.O. Series : GBM/1 Roll No. Candidates must write the Code on the title page of the answer-book. ì X 14 Y õ k Ř S k 6 , p ~ | , ] Å ® Z Š W \ 6 , p Æ Q z 6 , Š Z N § s Ö Ã e C Ã Z K ł Z [ » 8 Æ Q z 6 , ~ 6 , É À Ÿ 5 é L E ƒ Ç X Î Z w X 23 Y õ k Ř S k 6 , p ~ W \ Ë Î Z w » ł Z [ É À Ÿ 5 é L E Ñ z q ä Ð ¬ Q e Ÿ z Z g ł Z [ » 8 ~ É k X 4 J - C ~ ! * . $ 15 ñ 10 4 » i Z Z + z Ü ½ H Š H ì X 6 , p 15 6 , p Æ Î Z ß V Ã 7 , " Æ n W + 4 J - Æ z Ü ~ W \ 6 , p Æ Î Z Ñ ] Ã 7 , ˜ 4 5 Á õ G E Y X S k z Ü Æ 30 ñ 10 4 Ð 15 ñ 10 Š c * Y ¨ X Š z g Z y W \ Î Z ß V Æ ł Z [ r Ñ z q 7 M h X Please check that this question paper contains 14 printed pages. Code number given on the right hand side of the question paper should be written on the title page of the answer-book by the candidate. Please check that this question paper contains 23 questions. Please write down the Serial Number of the question before attempting it. 15 Minute time has been allotted to read this question paper. The question paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the students will read the question paper only and will not write any answer on the answer-book during this period. g z w 264/1/1 Code No. Ã e SET-1

SET-1 Series : GBM/1 264/1/1 - Ncert Help exam paper/Class 12/Account... · 2018-11-23 · 쇻 yZX ¸q-ÑЃ ÚÆ1 : 2 ~yvzœ gzZ¸ gZŠÔ‚~xÛ q- ZyzgzgzZy ™.11 œÐwÅìg0*6q-ZÃgíÃ2016

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Page 1: SET-1 Series : GBM/1 264/1/1 - Ncert Help exam paper/Class 12/Account... · 2018-11-23 · 쇻 yZX ¸q-ÑЃ ÚÆ1 : 2 ~yvzœ gzZ¸ gZŠÔ‚~xÛ q- ZyzgzgzZy ™.11 œÐwÅìg0*6q-ZÃgíÃ2016

))))3333MMMMŠŠŠŠZZZZgggg~~~~(((( ZZZZ»»»»îîîî1111ACCOUNTANCY

] 3 Hg{z‰Ü: 80 ®ÿN�:

Time allowed : 3 hours Maximum marks : 80

¬¬¬¬xxxx3333ååååXXXXLLLLZZZZcccc****]]]]::::�X B Zzg A 8zõ LO zzzzŠŠŠŠ Sk6,pÆ (i)

ìX ÑÑÑÑiiiiòòòò XƒÒ5é NEÆn A 8~î LO (ii)

(X )²)43ðFGNR,~3MŠZg~ II WBD Zzg ( â1CÒy»‹t ) I ÆŠzWB�XWBD B 8~î LO (iii)

„WBÆÎZÑ]Æ�Z[sX ZZZZqqqq---- ÐÜs B 8~î LO (iv)

8{ð LOVÆ�Z[‚B‚BsX XXXX ËZq-ÎZwÆ (v)

264/1/1 1 [P.T.O.

Series : GBM/1

Roll No.Candidates must write the Code on

the title page of the answer-book.

ìX 14 Yõk�Sk6,p~|,]Å®ZŠ W\ �

6,pÆQz6,ŠZN§sÖÃe�CÃZK�Z[»8ÆQz6,~™6,ÉÀŸ5é LEƒÇX �

ÎZw�X 23 Yõk�Sk6,p~ W\ �

ËËËËÎÎÎÎZZZZwwww»»»»����ZZZZ[[[[ÉÉÉÉÀÀÀÀŸŸŸŸ5555éééé LLLLEEEEÑÑÑÑzzzzqqqq™™™™ääääÐÐÐЬ¬¬¬QQQQeeeeŸŸŸŸzzzzZZZZgggg��������ZZZZ[[[[»»»»8888~~~~ÉÉÉÉkkkkXXXX �

4J-C~!*.$ 15ñ 10 4»iZZ+z‰Ü½HŠHìX6,p 15 6,pÆÎZßVÃ7,"ÆnW+ �

4J-Æz‰Ü~W\6,pÆÎZÑ]Ã7,˜45Áõ GEY

XSkz‰ÜÆ 30 ñ 10 4Ð 15 ñ 10 Šc*Y¨X

ŠzgZyW\ÎZßVÆ�Z[rÑzq7™MhX� Please check that this question paper contains 14 printed pages.

� Code number given on the right hand side of the question paper should be written on the

title page of the answer-book by the candidate.

� Please check that this question paper contains 23 questions.

� Please write down the Serial Number of the question before attempting it.

� 15 Minute time has been allotted to read this question paper. The question paper will be

distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the students will read the

question paper only and will not write any answer on the answer-book during this period.

ggggzzzzwwww����

264/1/1Code No.ÃÃÃÃeeee����

SET-1

Page 2: SET-1 Series : GBM/1 264/1/1 - Ncert Help exam paper/Class 12/Account... · 2018-11-23 · 쇻 yZX ¸q-ÑЃ ÚÆ1 : 2 ~yvzœ gzZ¸ gZŠÔ‚~xÛ q- ZyzgzgzZy ™.11 œÐwÅìg0*6q-ZÃgíÃ2016

A 8888~~~~îîîî LLLLOOOODDDD

))))‚‚‚‚ÔÔÔÔŠŠŠŠZZZZgggg~~~~ÛÛÛÛññññVVVVZZZZzzzzggggµµµµVVVVÆÆÆÆnnnn3333MMMMŠŠŠŠZZZZgggg~~~~((((

(Accounting for Partnership Firms and Companies)

1 H‚ÔŠZg~ÛñV»ZµÐ‡âãz�Šƒ@*ì?ZL�Z[Å@*G~zzCNX .1

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z 1/4 äZL‚Ô» A åX 3 : 2 : 2 ÆŠgxy*œÚƒ C Zzg B ÔA Zq-*‚ÔŠZg¯c*X

1 ÅZôg~ÚƒÅ+Bh4ïG

GEÙX B ÆnZôg™Šc*X C

Zq-ÛxÆ‚ÔŠZg¸ZzgœÅ„',Z',',Z',™D¸XZy»‡ìuât!*nKM Q Zzg P .3

‚Ñ:Ί»ˆ[åX 10% åX‚ÔŠZg~ç@}~uâñ6, ` 50,000 Zzg ` 1,00,000

ÃZ!ò‚wÆnuâñ6,ΊÎñ%Ûx»œË™Šc*ŠHX 2016 âga 31

1 !VÊzg™äÆn¢zg~ª$§öEGZ0+gZ`¯�X

Åf6,Yg~™äÆnŠgpZZ 6% e#-?ç EEFià 9% Ô1000 °)z~Šg6, ` 100

Å)45å HGHä X .4

e#-?ç EEFiÆnŠgpZZñßwƒNXXŠgpZ„àÇyÃÚ´ãCŠ6,„™Šc*ŠHX 1200 â�X

1 tâ…ƒñ�Óxg¶ÅZŠZ5ŠgpZ„Æ‚B™**åÔe#-?ç EEFiYg~™äÆngzi**/»gÙX

Zè‰Ã‚™1X 100 °‰Æ ` 10 °‰Å«¤wg¶Å°xZŠZ56, ` 2Å)45å HGHä Y .5

°‰ÅWy~¤wg¶ZÌâ�Yã¶X ` 2

1 )N(fÅic*Š{Ðic*Š{g¶Å+Bh4ïG

GEÙT6,Zy‰ÃZiuâYg~HYnX

TZzgÑâZq-Ûx~zŠZg¸Xz{Ûx~'×h+ŠzMZyÊZ4™**eT¸X**!*½VÆ´z{Zy .6

1 ZÛZŠÅz„¯�ÎÛx~ŠZ47HYYX

264/1/1 2 [P.T.O.

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` 10 Åf6,Yg~G‰Ôà 6% e#-?ç EEFi� 8% Ô200 °‰Æ ` 100 åñR,kÅ)45å HGHä .7

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EFiÃZè‰~$+%Æn 8%

3 Z0+gZY]¯�X

ÆÚƒ~œ~Ñq-¸X 2 : 2 : 2 : 1 Z%ÔgZxÔñ‚Zzg΂Zq-Ûx~‚ÔŠZg¸Zzg .8

+Bh4ïG

GEňX ` 70,000 Ã΂gð],ƒŠHX΂Ægð],46,ÛxÆ‚ÄÅŠg 2017 †g~ 31

ÅÚƒ»*œHgHŠHX 5 : 1 : 1 Z%ÔgZxZzgñ‚ÆŠgxy

ZLzgåâ^~™s™sŠ3Dƒñ΂Ægð],46,ÛxÅ‚ÄÆn¢zg~gzi**/

3 Z0+gZY]ÙX

Å)45å HGHÃqgzfsîg6,ZŠZ5Å: KÅ)45å HGHä Z

Å)45å HGHÐ�~yh+~X KÅ)45å HGHä Z .9

Zè‰Yg~™ÆX 5000 °‰Æ ` 10 6,À6, 30% (i)

Æe#-?ç EEFiYg~™ÆX 8% Ô1000 °‰Æ ` 100 ‚Åf6, 10 (ii)

Šzâ{ˆZŠZ5»ZYi]**)ŠnX ` 48,000 !*¹ (iii)

3Å)45å HGHÐáÅyh+Zg~ZzgZŠZ5»gzi**/»gÙX K

Å)45å HGHÅÂ[~ Z

gZeìXvÅyh+~Zzg7g~ ` 10 »àgZÝ)uât(�g°‰ ` 8,00,00,000 W»lÅ)45å HGH .10

¶Xvä£òâ�ZâVÃgziÇgÛZë™äZzggc*„§z»ªÆ ` 4,00,00,000 ZŠZ&ÀöJY

uâtŠ¸´VÅF,¹ÆnZ"3ïEEG**v~¯e6,zùZ»ð‡ì™ä»êHXvä−ZcÔuEZzg

7…~'gÂVÃÛzrŠ¶Æ%Zœ/Å%»Ìê1X5â1C¢zgc*]Ã7gZ™äÆnv

e#-?ç EEFiYg~™ä» 9% Ô10,000 °‰Æ ` 100 Zè¥Zzg 1,00,000 °‰Æ ` 10 ä

ê1X0*õ‚wƈe#-?ç EEFi‡.Þ!*iZŠZ5¸X‰Zzge#-?ç E

EFi»ZZY7g~§byh+1ŠHXZq-z

°z»Wy~¤wg¶ZŠZ™ä~**»xg;X ` 2 ‰¸ 1000 ŠZgTÆ0*k~‰uât7ÙX2ZyŠz ÂZiã Æ_.vÆ® III Åz„ 2013 vŠi

3 ŠgzVÅTyÌÙÎvÒ™**eSìX264/1/1 3 [P.T.O.

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ÆÚƒÐÑq-¸XZy»‡ì 1 : 2 ™yZzgzgzyZq-Ûx~‚ÔŠZg¸Zzgœzvy~ .11

ÃígÃZq-60*gìÅwÐœ 2016 åXJZ6,s ` 3,00,000 Zzg ` 2,00,000 uât!*nKM

Ñc*&™yZzgzgzyŧb‡ìuât ` 2,00,000 zÆîg6,�áïHŠHXígZL‚B 1/4 ~

ŧbg3ŠHXígäZLœ»zzgzyÐqÝHX

ígÆŠZ¾6,ÛxÅ‚ÄÅ+Bh4ïG

GEÙZzg™yÔzgzyZzgígÆ6œÆÚƒÅ+Bh4ïG

GEÙX2

ígÆŠZ¾6,£zwÅ3MŠZg~Ængzi**/Z0+gZ`ÌÙÔtâ…ƒñ�íg×~‚Ä

4 6,À7Ñc*åX

ÆڃР2 : 2 : 1 �x$Ôqx$ZzgZðŠx$Zq-Ûx~‚ÔŠZg¸Zzgœ~ZyÅÑZ• .12

Ãqx$»ZÙwƒŠHXÑZÇç@{ 2016 m 30 âgaÃÈ™CìX 31 ¶XÛxCÙ‚wZC3M

~tå�Ë‚ÔŠZgÅñ]6,Zk»zZg_qgzfs»,ZgƒÇ:

Ãqx$Æuât3M» 2016 ‚‚Ñ:ΊXJZ6,s 12 ZkÆuât3M»’tZzguâñ6, (1)

åX ` 1,00,000 ’t

ZkÆZÙwÆ‚w~ÛxÆœ~Zk»z*¸‚wÅÛz$Æ{Øœ6,ïÑYñ (2)

åX ` 9,00,000 J-Ûx»Ûz|# 2016m 30 åX 25% Ç�

¶X ` 1,50,000 ÛxÅ‚Ä~Zk»zXqx$Åñ]6,ÛxÆ£zwÅ+Bh4ïG

GE (3)

ÑZ•ŠZg~ç@}~tÌå�%äzZá0*gìÆzZg_Ç.ÞZŠZg¶Ðqgzfs+B©3¨éGEE

GE]Å

YNÏ:

ïá¸X ` 4,000 J-qx$ä 2016m 30 ñ]Æ‚w~Zk»bïÜX (1)

ïÑŠHX ` 120 ‚»ÎŠ� 6 …ï%6,CÙ‚w (2)

264/1/1 4 [P.T.O.

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ÛxÆ3MŠZgäqx$ÃZŠZ™äÆnqx$»3M»gH�qgzfsåp¢!*i~~ZkäZÐZŠðgZghŠc*:

qqqqxxxx$$$$»»»»uuuuââââtttt3333MMMM(`) gggg¶¶¶¶ ææææZZZZ]]]] @@@@****ggggõõõõ (((( ` gggg¶¶¶¶)))) ææææZZZZ]]]] @@@@****ggggõõõõ1,00,000 '' 2016 JZ6,s 4,000 '' 2016 Jm

6,000 '' LL m 30 − '' LL LL90,000 '' LL LL − '' LL LL40,000 '' LL LL20,000 '' LL LL

2,56,000 2,56,000

4 qx$Æuât3DÃ7gZÙX

ÆڃжX 4 : 3 : 2 : 1 Zq-Ûx~‚ÔŠZg¸XÅœ~ÑZ•ŠZg~ V Zzg U ÔT ÔS .13

ÃZy»ÂZiã®qgzfså: 2016 JZ6,s»»»»ÂÂÂÂZZZZiiiiãããã®®®® V ÔÔÔÔU ÔÔÔÔT ÔÔÔÔS ÃÃÃà 1-4-2016

(`) gggg¶¶¶¶ ZZZZUUUU****XXXXYYYY]]]] (`) gggg¶¶¶¶ zzzzZZZZ‚‚‚‚]]]]4,40,000 ‡ìZU*X 2,00,000 »uât S

2,00,000 gzZVZU*X 1,50,000 »uât T

1,00,000 »uât U

5,00,000 50,000 »uât V

80,000 ºtŒÛnpZ{60,000 »xÇgzV»çz£fí{

6,40,000 6,40,000

ÆڃЄ™ä»êHX 3 : 1 : 2 : 4 èÃg{!*Ñ@*gõЂԊZgzVäw~œÃÎðˆ‚ÔŠZgzVäqgzfsÆ!*g}~ÌêH: ` 90,000 ZkÆnÛxÅ‚ÄÅŠg

»Z0+Zi{HŠHX ` 70,000 »xÇgzVÆçz2»Šúò (1)

‚ÔŠZgzVÆeß3DÅw™6œÚƒ~‚ÔŠZgzVÆuâtÅ_“X (2)

‚ÔŠZgzV»uât3MZzg®ÂZiy Ô(Revaluation Account) Ziuâú”{ÛxÅ!*iŠg~3M6 »gÙX264/1/1 5 [P.T.O.

Page 6: SET-1 Series : GBM/1 264/1/1 - Ncert Help exam paper/Class 12/Account... · 2018-11-23 · 쇻 yZX ¸q-ÑЃ ÚÆ1 : 2 ~yvzœ gzZ¸ gZŠÔ‚~xÛ q- ZyzgzgzZy ™.11 œÐwÅìg0*6q-ZÃgíÃ2016

ÆN6,Yg~K�& 4% e#-?ç EEFi 9% Ô5000 °zÆ ` 500 ÃÆÆÅ)45å HGHä 2015 JZ6,s .14

Æ6,À6,‡.Þ!*iZŠZ5¸X 5% ‚wƈ

ÆZ!ò‚wÆne#-?ç EEFiZZYZzge#-?ç E

EFiΊÆgzi**/Z0+gZY]»gÙXtâ… 31-3-2016

‚ìXvCÙ‚wZC3M 10 âgaÇ.ÞZŠZìZzgÎgk6,LÅÑb 31 mZzg 30 ƒñ�Ί

6 âgaÃÈ™CìX 31

Zq-‚ÔŠZgÛxŹÆz‰ÜqgzfsqÑ]~¢zg~gzi**/Z0+gZY]»gÙ: .15

»çz£Šc* ` 10,000 Ã¥¿ÅôZãÆnHgHŠHTÆnZÐ L Zq-‚ÔŠZgÔ (i)

ŠHX

Æfg)ZŠZK‰¸X M ‚ÔŠZg ` 8,000 ¥ZyZY] (ii)

¸X ` 5,000 ¥ZyZY] (iii)

` 7,000 Ã¥¿ÅŠN¸w™äÆnHgHŠHTÆnZÐ P Zq-‚ÔŠZgÔ (iv)

Ô` 4,000 ¥ZyZY]',ŠZ“™äÆn»gƒZXÇ¥ya P çz£ÅZYi]Š~ˆX

Æfg)ZŠZHŠHX P

çz£ ` 9,000 Ã¥¿ÅŠN¸wÆnHgHŠHTÆnZÐ N Zq-‚ÔŠZgÔ (v)

Ûx ` 4,000 ¥ZyZY]',ŠZ“™äÆn»gƒŠHXZ-¥ZyZY] N HgHŠHX

Æfg=ZŠZHŠHX

çz£Å ` 18,000 Ã¥¿ÅôZãÆnHgHŠHTÆnZÐ Q Zq-‚ÔŠZgÔ (vi)

»Z6uheÆn»gƒŠHXZ6uà ` 18,000 ZLçz£Æîg6, Q ZYi]Š~ˆX

6 ¬„zßà3D~v™Šc*ŠHåX

264/1/1 6 [P.T.O.

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ÃZy 2016 âga 31 ÆoƒÐìX 3 : 2 Zq-Ûx~‚ÔŠZg�TÅœ~ÑZ• R Zzg W .16

»ÂZiã®qgzfså:

»»»»ÂÂÂÂZZZZiiiiãããã®®®® R ZZZZzzzzgggg W ÃÃÃà 31-3-2016

(`) gggg¶¶¶¶ ZZZZUUUU****XXXXYYYY]]]] (`) gggg¶¶¶¶ zzzzZZZZ‚‚‚‚]]]]

12,000 × 20,000 ºtŒÛnpZ{

18,000 ŒÛnŠZg 2,000 )ôpŒÛn»ZÈx

20,000 Z6u 3,000 zZZ#9Z{

40,000 Ûo 5,000 ¬xfí{

40,000 ö.$Zzg�~ uât:

1,00,000

60,000 W

40,000 R

1,30,000 1,30,000

zÆnZq-*‚ÔŠZg¯c*ŠH: 1/6 ÃœÆ C qgz!*Ñ@*gõÃqgzfsÑZ_Æ‚B

ÑñÇÔT» ` 10,000 Zzg£zw6,À~ZLzÆn ` 30,000 ZLuâtÆn C (i)

Æfg=ïw1YñÇX R Zzg W Ûz

ÆŠgZgzVÃezIŒÛnÅ^~»™Šc*YñÇZzgŠgZgzV6,‡uZzgezI ` 1,500 (ii)

»ZÈxHYñÇX 5% ŒÛçVÆn

zZZ#9ZƒVÅZŠZ5™Š~YñÏX (iii)

ÅÛΊÏÎð 8% Zzgö.$Zzg�~6, ` 500 ‚ÅŠg~fƒÏÔÛo6, 10 Z6u6, (iv)

YñÏX

Æuât»gX»f™ÂZiã®~ìÔÃ3D~�áïHYñÇX ` 2,500 (v)

»ŒÛnpZ{ÔT»E+™{Â[~7ìÔÃ3D~�áïHYñÇX ` 2,100 (vi)

8 ÆŠZ¾6,ÛxÅÂ[~qgz!*ÑIŠßVÆngzi**/Z0+gZY]»gÙX C

cccc****264/1/1 7 [P.T.O.

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âga 31 ÆڃжX 5 : 3 : 2 Zq-Ûx~‚ÔŠZg¸XÅœZzgvy~ÑZ• G Zzg N ÔM

ÃZy»ÂZiã®fså: 2016

»»»»ÂÂÂÂZZZZiiiiãããã®®®® G ZZZZzzzzgggg N ÔÔÔÔM ÃÃÃà 31-03-2016

(`) gggg¶¶¶¶ ZZZZUUUU****XXXXYYYY]]]] (`) gggg¶¶¶¶ zzzzZZZZ‚‚‚‚]]]]

40,000 × 55,000 ŒÛnpZ{

45,000 Š+ŠZg 30,000 ¬xfí{

40,000 5,000 Äg{ZÈx uât3D:

50,000 Z6u 1,50,000 M

1,50,000 �~ 1,25,000 N

30,000&45454øFGHGEH 3,50,000 75,000 G

1,00,000 qg]

25,000 œzvy3M

4,35,000 4,35,000

§zlƒŠHZzgqgzfs6,gŸq~ƒð: M qgz!*Ñ@*gõÃ

ÆŒÛnŠZgzVÃezIŒÛnÅ^~¯iŠ™Šc*YñÇZzgŒÛnŠZgzV6,‡uZzg ` 2,000 (i)

»ZÈxHYñÇX 5% ez"ŒÛnÆn

ÛΊÏÎðYñÏX 5%"5454ø FGHEHÃåîg6,iŠHYñÇZzgZ6uÔ�~Zzgqg]6, (ii)

»Zq-ŒÛnpZ{ÔT»3D~E+™{7ìÔÃ3D~1YñÇX ` 10,000 (iii)

ÆÚƒÐÑq-ƒVÐX 2 : 3 w~œ~ G Zzg N (iv)

»(Îc*ŠHX ` 3,00,000 ŧzÙÆz‰ÜÛxÆ£ÌwÅ7 M (v)

8 ŧzÙ6,qgz!*ÑIŠßVÆnÛxÅÂ[~¢zg~gzi**/Z0+gZY]»gÙX M

264/1/1 8 [P.T.O.

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264/1/1 9 [P.T.O.

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264/1/1 10 [P.T.O.

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264/1/1 12 [P.T.O.

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6 ×gzZVÍØZg{»g<X264/1/1 13 [P.T.O.

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264/1/1 15 [P.T.O.

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264/1/1 16 [P.T.O.