Time Allowed: 3 hours Maximum Marks: 80

General Instructions:

1. This question paper contains 34 questions. All questions are compulsory.

2. This question paper is divided into two parts, Part A and B.

3. Part - A is compulsory for all candidates.

4. Part - B has two options i.e. (i) Analysis of Financial Statements and (ii) Computerised Accounting.

Students must attempt only one of the given options.

5. Question 1 to 16 and 27 to 30 carries 1 mark each.

6. Questions 17 to 20, 31and 32 carries 3 marks each.

7. Questions from 21 ,22 and 33 carries 4 marks each

8. Questions from 23 to 26 and 34 carries 6 marks each

9. There is no overall choice. However, an internal choice has been provided in 7 questions of one mark, 2

questions of three marks, 1 question of four marks and 2 questions of six marks.

Part A:- Accounting for Partnership Firms and Companies

1. X and Z were partners in a firm with capitals of ₹ 45,000 each. They admitted Y as a new partner for 1
rd
3 [1]
share in the profits of the firm. Y brought ₹ 60,000 as his capital. Based on Y's share in the profits of the firm
and his capital contribution, the goodwill of the firm will be:
a) ₹ 90,000 b) ₹ 1,50,000

c) ₹ 1,80,000 d) ₹ 30,000
2. Anu, Bindu and Siya were partners in a firm sharing profits and losses in the ratio of 2 : 2 : 1. Siya was
[1]
guaranteed that her share of profit will not be less than ₹ 50,000. The firm's profit for the year ended 31st
March, 2022 was ₹ 2,00,000. The amount of deficiency to be borne by Anu was:
a) ₹ 10,000 b) ₹ 2,500

c) ₹ 75,000 d) ₹ 5,000
3. That portion of the uncalled capital which is called only in the event of winding up of the company, is called: [1]

a) Reserve capital b) Called-up capital

c) Issued capital d) Uncalled capital

OR
Elite Ltd. issued 20,000, 9% Debentures of ₹ 100 each at a discount of 10%, redeemable at a premium. On issue of
these debentures, Loss on issue of debentures account was debited with ₹ 4,00,000. The premium on redemption of
debentures is:

1 / 15
 a) ₹ 10,00,000 b) ₹ 4,00,000

c) ₹ 2,00,000 d) ₹ 6,00,000

4. Isha and Naman were partners in a firm sharing profits and losses in the ratio of 2 : 3. With effect from 1st [1]
April, 2022 they agreed to share profits and losses equally. Due to change in the profit sharing ratio, Isha's gain
or
sacrifice will be:
1 2
a) Sacrifice b) Sacrifice
10 5
1
c) Gain d) Gain 2
10 5

OR

A and B were partners in a firm sharing profits and losses in the ratio of 3 : 2. On 1st April, 2021 the balances in their
capital accounts were ₹ 1,50,000 and ₹ 2,00,000 respectively. The partnership deed provided that interest on partners

capital will be allowed @ 10% per annum. During the year ended 31st March, 2022, the firm incurred a loss of ₹
10,000. Interest on A's capital will be:

a) ₹ 6,000 b) Nil

c) ₹ 15,000 d) ₹ 9,000
5. A partnership firm has four partners. How many additional partners can be admitted into the business as per
[1]
the provisions of the Companies Act, 2013?
a) 46 b) 96

c) 100 d) 50
6. Nargis Ltd. purchased assets of ₹ 8,00,000 and took over liabilities of ₹ 2,00,000 from Gauri Ltd. The payment
[1]
was made by issue of 8% Debentures of ₹ 100 each at a premium of 20%. Number of debentures issued will
be:
a) 5,000 b) 6,000

c) 50,000 d) 6,00,000
OR
K.C. Ltd. took over office furniture of ₹ 90,000, office equipment of ₹ 1,80,000 from J.C. Ltd. and its liabilities of
₹ 20,000 for a purchase consideration of ₹ 3,60,000. The payment to J.C. Ltd. was made by issue of 9% debentures
of
₹ 50 each at a discount of 10%. The amount to be debited to Discount on Issue of Debentures Account will be:

a) ₹ 36,000 b) ₹ 40,000

c) ₹ 90,000 d) ₹ 27,000
7. Radhe Ltd. forfeited 500 shares of ₹ 10 each fully called up for non-payment of final call of ₹ 3 per share. 300 [1]
of these shares were reissued at ₹ 8 per share as fully paid-up. The amount credited to Capital Reserve Account
was:
a) ₹ 3,200 b) ₹ 1,800 go

c) ₹ 2,100 d) ₹ 1,500 od
wi
8. Piyush, Karan and Aarush were partners sharing profits in the ratio of 5 : 3 : 2. Piyush retired on 31st March,
ll
2019. Balance in this Capital Account after all adjustments except goodwill was ₹ 7,10,000, but he was paid
w
₹ 8,00,000 including his share of goodwill. The amount credited to his Capital Account on account of
as
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:

[1]

3 / 15
 a) ₹ 90,000 b) ₹ 45,000

c) ₹ 18,000 d) ₹ 27,000
OR
Ram and Mohan were partners with fixed capitals of ₹ 3,00,000 and ₹ 2,00,000 respectively. As per their partnership

deed, interest on capital was allowed @ 10% p.a. Net profit for the year ended 31st March, 2022 was ₹ 30,000. The

amount of interest on capital was credited to each partner's current account for the year ended 31st March, 2022 was:

a) Ram ₹ 30,000 and Mohan ₹ 20,000 b) Ram ₹ 30,000 and Mohan Nil

c) Ram ₹ 18,000 and Mohan ₹ 12,000 d) Ram ₹ 20,000 and Mohan ₹ 10,000

Question No. 9 to 10 are based on the given text. Read the text carefully and answer the questions: [2]
Vinod and Mohit are partners in a firm. On 1st April, 2020, their capitals were ₹ 4,00,000 and ₹ 6,00,000. The profit
for 2020-21 was ₹ 5,24,000. Partnership Deed provided that interest on drawings/capital to be calculated @ 10%,
Mohit had withdrawn ₹ 1,00,000 on 31st December, 2020. In addition to it, rent (in case of any partner providing his
premises for business) for premises decided to be ₹ 8,000 per month. Due to lockdown during pandemic, the partners
decided to shut down the factory and shifted to Vinod’s farmhouse on 1st August, 2020.
9. What amount is to be transferred to Profit and Loss Appropriation Account?

a) ₹ 5,24,000 b) ₹ 4,88,000

c) ₹ 4,60,000 d) ₹ 5,00,000
10. What is the interest on drawings of Mohit?

a) ₹ 10,000 b) ₹ 3,000

c) ₹ 2,500 d) ₹ 7,500
11. Abhay and Ravi were partners in a firm sharing profits and losses in the ratio 2 : 1. During the year, Abhay [1]
withdrew ₹ 6,000 in the beginning of each month. Interest on drawings is to be charged at 6% p.a. The
average period for the calculation of interest on drawings will be:
a) 6 1 months b) 5 1 months
2 2

c) 4 21 months d) 6 months
12. That portion of the called-up capital which has been actually received from the shareholders is called: [1]

a) Subscribed capital b) Paid-up capital

c) Called-up capital d) Reserve capital

13. First call amount received in advance from the shareholders before it is actually called up by the directors is: [1]

a) Credited to share allotment account b) Debited to first call account

c) Debited to calls-in-advance account d) Credited to calls-in-advance account

14. Joey, Sam and Tex were partners sharing profits and losses in the ratio 5:3:2. w.e.f 01 April, 2024 they decided to
share future profits and losses in the ratio 2:1:1. For which of the following balances Tex will be credited at the
time of reconstitution of firm, if the firm decided to continue with available accumulated profits and losses
balances.
a) General Reserve ₹ 2,00,000 and Profit and Loss (Dr.) ₹ 1,20,000
b) General Reserve ₹ 2,00,000 and Profit and Loss (Cr.) ₹ 2,50,000
c) Deferred Revenue Expenditure ₹ 50,000 and Profit and Loss (Cr.) ₹ 80,000
d) Deferred Revenue Expenditure ₹ 50,000 and Profit and Loss (Dr.) ₹ 80,000
15. Indu, Vijay and Pawan were partners in a firm sharing profits in the ratio of 4 : 3 : 3. They admitted Subhash into [1]

4 / 15
partnership with effect from 1st April, 2022. New profit sharing ratio among Indu, Vijay, Pawan and Subhash will be 3 : 3 :

2 : 2. An extract of their Balance Sheet as at 31st March, 2022 is given below:

Liabilities Amount (₹) Assets Amount (₹)

Investment 80,000 Investments 90,000

Fluctuation Reserve (Market Value ₹ 80,000)

Which of the following is the correct accounting treatment of investment fluctuation reserve at the time of
Subhash's admission?

a) Debit Credit b) Debit Credit

Particulars Amt. Amt. Particulars Amt. Amt.
(₹) (₹) (₹) (₹)

Investment (C) Revaluation A/c Dr. 10,000

(A) Fluctutation Dr. 10,000 To Investment
Reserve A/c Fluctuation 10,000
To Revalutation Reserve
10,000
A/c

c) Debit Credit d) Debit Credit

Particulars Amt. Amt. Particulars Amt. Amt.
(₹) (₹) (₹) (₹)

Investment Investment
(D) Fluctuation Dr. 80,000 (B) Fluctuation Dr. 80,000
Reserve A/c Reserve A/c

To Investments To Indu's
10,000 32,000
A/c Capital A/c

To Indu's To Vijay's
28,000 24,000
Capital A/c Capital A/c

To Vijay's To Pawan's
21,000 24,000
Capital A/c Capital A/c

To Pawan's
21,000
Capital A/c

OR
A, B and C were partners sharing profits and losses equally. B died on 31 August, 2023 and total amount transferred to B’s
executors was ₹ 13,20,000. B’s executors were being paid ₹ 1,20,000 immediately and balance was to be paid in four equal
semiannual instalments together with interest @ 10% p.a. Total amount of interest to be credited to B’s executors Account for the
year ended March 31, 2024 will be?
a) ₹ 70,000 b) ₹ 67,500
c) ₹ 60,000 d) ₹ 77,000

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16. Which of the following will be transferred to Realisation Account at the time of dissolution of firm? [1]
i. Provision for Doubtful Debts
ii. Partners' Loan
iii. General Reserve
iv. Goodwill

a) (i), (ii) and (iii) b) (i), (iii) and (iv)

c) (i), (ii) and (iv) d) (i) and (iv)

17. Anu, Manu, Tanu and Kanu were partners in a firm sharing profits and losses in the ratio of 2 : 1 : 2 : 1. [3]
They decided to share profits and losses in the ratio of 4 : 2 : 3 : 1 with effect from 1st April, 2022. On this
date, goodwill of the firm was valued at ₹ 1,20,000 and General Reserve appeared in the books at ₹ 36,000.
Pass necessary journal entries for the above transactions. Show your workings clearly.

18. A, B and C were partners. Their capitals were ₹ 30,000, ₹ 20,000 and ₹ 10,000 respectively on 1st April, 2022 [3]
. According to the partnership deed, they were entitled to interest on capital @5% per annum. In addition, B
was also entitled to draw a salary of ₹ 500 per month. C was entitled to a commission of 5% on the profits
after charging the interest on capitals but before charging the salary payable to B. The net profits for the year

31st March, 2023 were ₹ 30,000 distributed in the ratio of their capitals without providing for any of the above
adjustments. The profits were to be shared in the ratio of 2 : 2 : 1. Pass the necessary adjustment entry showing
the working clearly.
OR
Doremon, Shinchan and Nobita are partners sharing profits and losses in the ratio of 3:2:1. With effect from
1st April, 2022 they agree to share profits equally. For this purpose, goodwill is to be valued at two year’s
purchase of the average profit of last four years which were as follows: Year ending on 31st March,2019 ₹
50,000 (Profit) Year ending on 31st March,2020 ₹ 1,20,000 (Profit) Year ending on 31st March,2021 ₹
1,80,000 (Profit) Year ending on 31st March,2022 ₹ 70,000 (Loss) On 1st April, 2021 a Motor Bike costing [3]
₹ 50,000 was purchased and debited to travelling expenses account, on which depreciation is to be charged
@ 20% p.a by Straight Line Method. The firm also paid an annual insurance premium of ₹ 20,000 which had
already been charged to Profit and Loss Account for all the years. Journalise the transaction along with the
working notes.

19. Bright Ltd. invited applications for issuing 3,000, 11% Debentures of ₹ 100 each at a discount of 6%. The
full amount was payable on application. Applications were received for 3,600 debentures. Applications for
600
debentures were rejected and the application money was refunded. Debentures were allotted to the remaining
applicants.
Pass the necessary journal entries for the above transactions, including writing off the Discount on Issue of
Debentures, in the books of Bright Ltd.

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 OR
A company forfeited 8,000 shares of ₹ 10 each on which ₹ 8 were called (including ₹ 1 premium) and ₹
6 was paid (including ₹ 1 premium). Out of these 5,000 shares were reissued at maximum possible
discount. Pass necessary journal entries. [4]

20. Nirmala, Divisha and Sara were partners in a firm sharing profits and losses in the 3:4:3. Books were
closed on 31st March every year. Sara died on 1st February, 2022. As per the partnership deed Sara's
executors are entitled to her share of profit till the date of death on the basis of Sales turnover. Sales for the
year ended 31st March 2021 was ₹ 10,00,000 and profit for the same year was ₹ 1,20,000. Sales show a
positive trend of 20% and percentage of profit earning is reduced by 2%. Journalise the transaction along
with the working notes
21. Santosh Ltd. took over the assets of ₹ 7,00,000 and liabilities of ₹ 2,00,000 from Samachar Ltd. for a purchase

consideration of ₹ 4,59,500, ₹ 8,500 were paid by accepting a draft in favour of Samachar Ltd. payable after
three months and the balance was paid by issue of equity shares of ₹ 10 each at a premium of 10% in favour of
Samachar Ltd. Pass necessary Journal entries for the above transactions in the books of Santosh Ltd. [6]
22. Pass the necessary journal entries for the following transactions on the dissolution of the partnership firm
of Tony and Rony after the various assets (other than cash) and external liabilities have been transferred to
Realization Account:
i. An unrecorded asset of ₹ 2,000 and cash ₹ 3,000 was paid for liability of ₹ 6,000 in full settlement.
ii. 100 shares of ₹ 10 each have been taken over by partners at market value of ₹ 20 per share in their
profit sharing ratio, which is 3 : 2.
iii. Stock of ₹ 30,000 was taken over by a creditor of ₹ 40,000 at a discount of 30% in full settlement.
iv. Expenses of realisation ₹ 4,000 were to be borne by Rony. Rony used the firm's cash for paying
these expenses.
23. Dharam Ltd. invited applications for issuing 75,000 equity shares of ₹ 10 each. The amount was payable
as follows:
On Application and Allotment - ₹ 4 per share,
On First call - ₹ 3 per share,
On Second and Final call - balance.
Applications for 1,00,000 shares were received. Shares were allotted to all the applicants on pro-rata basis and
excess money received with applications was transferred towards sums due on first call. Vaishali who was
allotted 750 shares failed to pay the first call. Her shares were immediately forfeited. Afterwards the second
call was made. The amount due on second call was also received except on 1,000 shares, applied by Manisha.
Her
shares were also forfeited. All the forfeited shares were reissued to Manoj for ₹ 9,000 as fully paid up. Pass
necessary Journal entries in the books of Dharam Ltd. for the above transactions.
OR
Petromax Ltd. issued 50,000 shares of Rs. 10 each at a premium of Rs. 2 per share payable as Rs 3 on an application,
Rs 5 including premium on an allotment and the balance in equal installments over two calls. Applications were
received for 92,000 shares and the allotment was done as under:
A. Applicants of 40,000 shares - Allotted 30,000 Shares
B. Applicants of 40,000 shares - Allotted 20,000 Shares
C. Applicants of 12,000 shares - Nil
Suresh, who had applied for 2,000 shares (Category A) did not pay any money other than application money.
Chander, who was allotted 800 shares (Category B) paid the call money due along with allotment.

7 / 15
All other allottees paid their dues as per schedule. Pass necessary Journal entries in the books of Petromax Ltd. to
record the above.

8 / 15
 (ii) A
24. . A and B are partners sharing profits in the ratio of A 3/6, B 2/6 and transfer to reserve 1/6. Their s
th
Balance Sheet as at 30 September, 2014 was as follows : s
Liabilities ₹. Assets ₹. e
Employees’ Provident Fund 18,000 Goodwill 15,000 t
s
Reserve Fund 12,000 Plant 90,000 w
e
Sundry Creditors 10,000 Patents 4,400
r
e
Profit & Loss A/C 24,000 Stock 30,000
Capitals : Investments 20,000 r
e
A 80,000 Debtors 20,000
1,20,000 19,600 a
B 40,000 Less: Provision 400 l
i
Cash 5,000 z
1,84,000 1,84,000 e
d
st
B retires on 1 October, 2014. The terms were : (i)Goodwill is to be valued at ₹.50,000.
(i)Value of patents is to be increased by ₹.3,000 but Plant was found over-valued by ₹.15,000. a
s
(ii) i)Provision for doubtful debts should be 5% on Debtors and provision for discount also be made f
on Debtors and Creditors at 3%.
o
(iii) Out of insurance which was entirely debited to Profit & Loss A/C ₹.870 be carried forward as l
unexpired insurance.
l
(iv)Investments be revalued at ₹.16,000. Half of these investments were taken over by B. o
(v) There is a claim for workmen’s compensation to the extent of ₹.5,000. w
B was paid off in full. A borrowed the necessary money from the bank on security of plant and stock to pay off B. s
Prepare revaluation Account, Capital Accounts. :
Or
`
A and B started a partnership firm on 1 st April,2016 with the capitals of Rs.20000 and Rs.10000 respectively .
They agreed to share the profits in capital ratio and closed their accounts on 31 st March,2017 . Calculate their
capital ratio .
Date Capital Introduced Capital withdrawn
A B A B
1st June - 10000 5000 -
1st September 23000 - - 4000
1st December - 6000 4000 -
1st February - 3000 1000 -
25. Srijan, Raman and Manan were partners in a firm sharing profits and losses in the ratio of
2:2:1. On 31st March, 2017 their Balance Sheet was as follows:
Liabilities ` Assets `
Capitals : Capital : Manan 10,000
Srijan 2,00,000 Plant 2,20,000
Raman 1,50,000 3,50,000 Investments 70,000
Creditors 75,000 Stock 50,000
Bills Payable 40,000 Debtors 60,000
Outstanding Salary 35,000 Bank 10,000
Profit and Loss Account 80,000
5,00,000 5,00,000
On the above date they decided to dissolve the firm.
(i) Srijan was appointed to realize the assets and discharge the liabilities. Srijan was to receive
5% commission on sale of assets (except cash) and was to bear all expenses of realization.
9 / 15
 a)
Rs.20
0

b)
Rs.60
0
c)
Rs.40
0

d)
Rs.1,0
00
iv.
What
amou
nt of
share
forfeit
ure
would
be
reflect
ed in
the
balan
ce
sheet?
a)
Rs.60
0

b)
Rs.90
0
c)
Rs.20
Plant 85,000 0
Stock 33,000
d) R
Debtors 47,000
300
1. Investments were realized at 95% of the book value. v.
2. The firm had to pay ` 7,500 for an outstanding repair bill not provided for earlier. State
3. A contingent liability in respect of bills receivable, discounted with the bank had also the
materialised and had to be discharged for `15,000. amou
4. Expenses of realization amounting to `3,000 were paid by Srijan. nt of
capita
5. Prepare the Realisation Account, Partners’ Capital Accounts and Bank Account. l
reserv
26. Sunidra Limited was incorporated on 1"April 2019 with registered office in Kerala. The capital clause of memorandum e.
of Association reflected a registered capital of 8,00,000 equity shares of Rs.10 each and 1,00,000 preference shares of Rs.50 vi.
each. Since some large investments were required for building and machinery the company in consultation with vendors, Calcu
Ms. XYZ Enterprises, issued 1,00,000 equity shares and 20,000 preference shares at par to them in full consideration of late
assets acquired. Besides this the company issued 2,00,000 equity shares for cash at par payable as Rs 3 on application, 2 on the
allotment, 3 on first call and 2 on second call. Till date second call has not yet been made and all the shareholders have paid cash
except Mr. Ajay who did not pay allotment and calls on his 300 shares and Mr. Vipul who did not pay first call on his 200 at
shares. Shares of Mr. Ajay were then forfeited and out of them 100 shares were reissued at Rs.12 per share. bank
Based on above information you are required to answer the following questions. arisin
i. Shares issue to vendors of building and machinery, Ms. XYZ Enterprises, would be classified as: g out
a) Preferential Allotment b) Employee Stock Option Plan of
c) Issue for Consideration other than cash d) Right Issue of Shares fresh
ii. How many equity shares of the company have been subscribed? issue
a) 3,00,000 b) 2,99,800 c) 2,99,500 d) None of these of
iii. What is the amount of security premium reflected in the balance sheet at the end of the year? shares

10 /
15
.
Part B: - Analysis of Financial Statements

11 /
15
27. Which of the following is not an objective of Analysis of Financial Statements? [1]
i. To Judge the financial health of the firm.
ii. To judge the short-term and long-term liquidity position of the firm.
iii. To Judge the reasons for change in the profitability of the firm.
iv. To judge the variations in the accounting practices of the business followed by different companies.

a) Option (iv) b) Option (i)

c) Option (ii) d) Option (iii)

OR
Rent received, Profit on sale of fixed assets, Compensation for acquisition of land are an example of

a) Non-operating expenses b) Non-operating Incomes

c) operating Incomes d) operating expenses

28. Which of the followings is not a Solvency Ratio? [1]

a) Interest Coverage Ratio b) Total Assets to Debt Ratio

c) Return on Investment d) Debt to Capital Employed Ratio

29. Koval Ltd. is a financing company. Under which activity will the amount of interest paid on a loan settled in the current [1]
year be shown?
i. Investing Activities
ii. Financing Activities
iii. Both Investing and Financing Activities
iv. Operating Activities

a) ii and iii b) i and ii

c) iii and iv d) only iv

OR
Z Ltd. purchased a building for ₹ 50,00,000 from J. Ltd. paying 40% by the issue of 9% Debentures and the balance by cheque.
The above transaction will result in:

a) Decrease in cash and cash equivalents

b) Cash used in investing activities
₹ 20,00,000.
₹ 30,00,000.
c) Cash used in investing activities
d) Cash generated from financing activities
₹ 20,00,000.
₹ 20,00,000.
30. In case of a financial enterprise whose main business is lending and borrowing, interest paid and interest [1]
received are classified as:
b) Financing activities b) Cash equivalents

c) Investing activities d) Operating activities

31. How will you disclose the following items while preparing the balance sheet of a company, as per Schedule III of the
[3]
Companies Act, 2013?
i. Bank overdraft
ii. Share issue expenses
iii. Matured debentures

12 /
15
 iv. Building under construction.
32. A company had a liquid ratio of 1.5 : 1 and a current ratio of 2 : 1. Its Inventory Turnover Ratio was 6 times. It had [3]
total current assets of ₹ 2,00,000
Find out revenue from operations if the goods are sold at 25 % profit on cost.
33. Prepare a Common Size statement of Profit and Loss of Birla Ltd. for the year ended 31st March, 2021 from the
[4]
following information :

Particulars 2020-21 (₹) 2019-20 (₹)

Revenue from Operations 20,00,000 10,00,000

Purchase of stock in trade 4,00,000 2,00,000

Other Income 40,000 20,000

Tax Rat @ 50%

OR
Following is the statement of profit and loss of Raj Ltd for the year ended 31st March 2011.

Particulars Amt (Rs.)

Revenue from Operations 2,00,000

(+) Other Incomes 15,000

Total Incomes 2,15,000

Expenses

Cost of Revenue from Operations 1,10,000

Operating Expenses 5,000

Total Expenses 1,15,000

Profit before Tax 1,00,000

(-) Income Tax (40,000)

Profit after Tax 60 000

Prepare a common-size statement of profit and loss of Raj Ltd for the year ended 31st March. 2011.
34. i. From the following information, calculate cash flow from Investing Activities: [6]

31.3.2020 31.3.2019
Particulars
₹ ₹

Plant and Machinery 3,00,000 2,00,000

Goodwill 1,20,000 40,000

Additional Information:
A machine costing ₹ 50,000 (depreciation provided thereon ₹ 15,000 ) was sold for ₹ 40,000. Depreciation
charged during the year was ₹ 50,000. Show your working notes clearly.
ii. From the following information, calculate cash flow from Financing Activities:

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15
Particulars 31.3.2020 31.3.2019
₹ ₹

14 /
15
Equity Share Capital 18,00,000 10,00,000

12% Debentures 4,00,000 3,00,000

Securities Premium Reserve 1,40,000 1,00,000

Additional Information:
Interest paid on Debentures was ₹ 36,000.

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15