{"id":172355,"date":"2022-03-11T10:46:23","date_gmt":"2022-03-11T05:16:23","guid":{"rendered":"https:\/\/www.cbselabs.com\/?p=172355"},"modified":"2022-03-11T10:46:23","modified_gmt":"2022-03-11T05:16:23","slug":"cbse-sample-papers-for-class-12-accountancy-term-2-set-2","status":"publish","type":"post","link":"https:\/\/www.cbselabs.com\/cbse-sample-papers-for-class-12-accountancy-term-2-set-2\/","title":{"rendered":"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions"},"content":{"rendered":"<p>Students can access the\u00a0<a href=\"https:\/\/www.cbselabs.com\/cbse-sample-papers-for-class-12-accountancy\/\">CBSE Sample Papers for Class 12 Accountancy<\/a> with Solutions and marking scheme Term 2 Set 2 will help students in understanding the difficulty level of the exam.<\/p>\n<h2>CBSE Sample Papers for Class 12 Accountancy Standard Term 2 Set 1 with Solutions<\/h2>\n<p>Time Allowed: 2 Hours<br \/>\nMaximum Marks: 40<\/p>\n<p><span style=\"color: #0000ff;\">General Instructions<\/span><\/p>\n<ul>\n<li>This question paper comprises two Parts A and B. There are 12 questions in the question paper. All questions are compulsory.<\/li>\n<li>Question nos. 1 to 3 and 10 are Short Answer Type I Questions carrying 2 marks each.<\/li>\n<li>Question nos. 4 to 6 and 11 are Short Answer Type II Questions carrying 3 marks each.<\/li>\n<li>Question nos. 7 to 9 and 12 are Long Answer Type Questions earning 5 marks each.<\/li>\n<li>There is no overall choice. However, an internal choice has been provided in 3 questions of three marks and 1 question of five marks.<\/li>\n<\/ul>\n<p>Maximum Marks : 40<br \/>\nTime : 2 Hours<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">Part A<\/span><br \/>\n<span style=\"color: #0000ff;\">(Accounting for Not-for-Profit Organisations, Partnership Firms and Companies)<\/span><\/p>\n<p><span style=\"color: #0000ff;\">Short Answer (SA) Type I Questions (2 Marks)<br \/>\n<\/span>Question 1.<br \/>\nA, B, C and D are partners in a firm sharing profits in the ratio of 2 : 2 : 3 : 3 respectively. A retires and B, C and D decided to share the future profits in the ratio of 1 : 2 : 3. Goodwill of the firm is valued at \u20b9 5,40,000.<br \/>\nPass the necessary journal entry to record goodwill.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172374\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-1.png?resize=705%2C180&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 1\" width=\"705\" height=\"180\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-1.png?w=705&amp;ssl=1 705w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-1.png?resize=300%2C77&amp;ssl=1 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" data-recalc-dims=\"1\" \/><br \/>\nWorking Notes<br \/>\n1) Calculation of Gaining Ratio<br \/>\nB = \\(\\frac{1}{6}-\\frac{2}{10}=\\frac{10-12}{60}=\\frac{2}{60}\\) Sacrifice; C = \\(\\frac{2}{6}-\\frac{3}{10}=\\frac{20-18}{60}=\\frac{2}{60}\\) Gain<br \/>\nD = \\(\\frac{3}{6}-\\frac{3}{10}=\\frac{30-18}{60}=\\frac{12}{60}\\) Gain<\/p>\n<p>2) A&#8217;s Share in Goodwill = 5,40,000 \u00d7 \\(\\frac{2}{10}\\) = \u20b9 1,08,000<br \/>\nB&#8217;s Share in Goodwill = 5,40\/100 \u00d7 \\(\\frac{2}{60}\\) = \u20b9 18,000<br \/>\nC&#8217;s Share in Goodwill = 5,40\/100 \u00d7 \\(\\frac{2}{60}\\) = \u20b9 18,000<br \/>\nD&#8217;s Share in Goodwill = 5,40\/100 \u00d7 \\(\\frac{12}{60}\\) = \u20b9 1,08,000<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 2.<br \/>\nDistinguish between &#8216;dissolution of partnership&#8217; and &#8216;dissolution of partnership firm&#8217; on the basis of meaning and nature.<br \/>\nAnswer:<br \/>\nDifference between dissolution of partnership and dissolution of partnership firm<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td width=\"72\">Basis<\/td>\n<td width=\"330\">Dissolution of Partnership<\/td>\n<td width=\"300\">Dissolution of Partnership Firm<\/td>\n<\/tr>\n<tr>\n<td width=\"72\">Meaning<\/td>\n<td width=\"330\">Dissolution of partnership is only a change in the partnership agreement. The firm may continue.<\/td>\n<td width=\"300\">Dissolution of the firm is the discontinuance of all the business activities of the firm.<\/td>\n<\/tr>\n<tr>\n<td width=\"72\">Nature<\/td>\n<td width=\"330\">Dissolution of the partnership is voluntary. It emerges out of the agreement.<\/td>\n<td width=\"300\">Dissolution of the firm may be both voluntary and compulsory.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Question 3.<br \/>\nA, B, C were partners in a firm sharing profits in 2 : 2 : 1 ratio. The firm closes its book on 31st March every year. A died 3 months after the last accounts were prepared.<\/p>\n<p>On death of a partner, his share of profit in the year of death was to be calculated on the basis of average profits of the last four years.<\/p>\n<p>The profits of last four years were<br \/>\nI. \u20b9 2,00,000<br \/>\nII. \u20b9 1,80,000<br \/>\nIII. \u20b9 12,10,000<br \/>\nIV \u20b9 1,70,000 (Loss)<br \/>\nCalculate A&#8217;s share of profits.<br \/>\nAnswer:<br \/>\nCalculation of Average Profit<br \/>\nAverage Profit = \\(\\frac{2,00,000+1,80,000+2,10,000+(1,70,000)}{4}\\)<br \/>\n\\(\\frac{4,20,000}{4}[latex] = \u20b9 1,05,000<br \/>\nCalculate of A&#8217;s Share of Profit<br \/>\nA&#8217;s share of profit = 1,05,000 \u00d7 [latex]\\frac{2}{5} \\times \\frac{3}{12}\\) = \u20b910,500<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/p>\n<p><span style=\"color: #0000ff;\">Short Answer (SA) Type II Questions (3 Marks)<br \/>\n<\/span>Question 4.<br \/>\nAjay, Pranav and Vijay are in partnership sharing profits in the ratio of 4 : 3 :1. Pranav takes retirement on 30th June, 2019. The firm&#8217;s profits for various years were 2014 (profits \u20b9 3,24,444), 2015 (profits \u20b9 80,000), 2016 (profits \u20b9 10,000), 2017 (losses \u20b9 10,000), 2018 (profits \u20b9 40,000) and 2019 (profits \u20b9 50,000). Ajay and Vijay decided to share future profits in the ratio of 3 : 2. Goodwill is to be valued on the basis of 2 years&#8217; purchase of average profit of 4 completed years immediately preceding the year of retirement of a partner. Pass the journal entry to record Pranav&#8217;s share of goodwill.<\/p>\n<p>Or Manish, Nirjhar and Kshitij are partners with ratio of 5 : 3 : 2.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172375\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-2.png?resize=703%2C290&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 2\" width=\"703\" height=\"290\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-2.png?w=703&amp;ssl=1 703w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-2.png?resize=300%2C124&amp;ssl=1 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" data-recalc-dims=\"1\" \/><br \/>\nAdditional Information<br \/>\n(i) Manish takes retirement.<br \/>\n(ii) New ratio of Nirjhar and Kshitij is 1:1 and goodwill of the firm is valued at \u20b9 60,000.<br \/>\n(iii) Expenses owing increased by \u20b9 10,000.<br \/>\n(iv) Creditors increased to \u20b9 1,05,000.<br \/>\n(v) \u20b9 10,000 bills receivable dishonoured and are not recoverable.<br \/>\n(vi) Patents are now value less.<br \/>\n(vii) \u20b9 20,000 unrecorded investment brought into books.<br \/>\nPrepare revaluation account.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172379\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-3.png?resize=706%2C210&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 3\" width=\"706\" height=\"210\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-3.png?w=706&amp;ssl=1 706w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-3.png?resize=300%2C89&amp;ssl=1 300w\" sizes=\"(max-width: 706px) 100vw, 706px\" data-recalc-dims=\"1\" \/><br \/>\nWorking Notes<br \/>\n1. Gaining Ratio =New Share &#8211; Old Share<br \/>\nAiay s Gain = \\(\\frac{3}{5}-\\frac{4}{8}=\\frac{24-20}{40}=\\frac{4}{40}\\) ; Vijay&#8217;s Gain = \\(\\frac{2}{5}-\\frac{1}{8}=\\frac{16-5}{40}=\\frac{11}{40}\\)<br \/>\nGaining Ratio of Ajay and Vijay = \\(\\frac{4}{40}: \\frac{11}{40}\\) = 4 : 11<\/p>\n<p>2. Average Profit of 4 Years = \\(\\frac{80,000+10,000+(10,000)+40,000}{4}\\) = \u20b9 30,000<br \/>\nFirm&#8217;s Goodwill = 30,000 \u00d7 2 = \u20b9 60,000<br \/>\nPranav&#8217;s Share of Goodwill = 60,000 \u00d7 \\(\\frac{3}{8}\\) = \u20b9 22,500<br \/>\nOr<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172380\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-4.png?resize=701%2C208&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 4\" width=\"701\" height=\"208\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-4.png?w=701&amp;ssl=1 701w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-4.png?resize=300%2C89&amp;ssl=1 300w\" sizes=\"(max-width: 701px) 100vw, 701px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 5.<br \/>\nPass the necessary journal entries for the following transactions on the dissolution of the firm of A, B and C (who were sharing profits in the ratio of 4 : 3 : 3) after the transfer of all assets (other than cash) and external liabilities to realisation account.<br \/>\n(i) A one of the partners was to bear all the realisation expenses for which he was given a commission of 2% of net cash realised from dissolution.<br \/>\nCash realised from assets was \u20b9 25,000 and cash paid for liabilities amounted to \u20b9 5,000. Expenses of realisation \u20b9 1,000 paid by A.<\/p>\n<p>(ii) Commission received in advance ? 1,000 was returned to customers after deducting \u20b9 200.<\/p>\n<p>(iii) There was a bill for \u20b9 1,000 under discount. The bill was received from X who proved insolvent and a first and final dividend of 25% was received from his estate.<\/p>\n<p>Or<br \/>\nSita, Reeta and Geeta are partners in a firm sharing profits and losses in the ratio of 4 : 3 : 1. As per the terms of partnership deed, on the death of any partner, goodwill was to be valued at 50% of the net profits credited to that partner&#8217;s capital account during the last three completed years before her death. Sita died on 28th February, 2019. The profits for the last five years were 2014 &#8211; \u20b9 60,000, 2015 &#8211; \u20b9 97,000, 2016 &#8211; \u20b9 1,05,000,2017 &#8211; \u20b9 30,000 and 2018 &#8211; \u20b9 84,000.<\/p>\n<p>On the date of Sita&#8217;s death, building was found undervalued by \u20b9 80,000, which was to be considered. Calculate amount of Sita&#8217;s share of goodwill in the firm and complete the following journal entries. The new profit sharing ratio between Reeta and Geeta will be equal.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172381\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-5.png?resize=701%2C378&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 5\" width=\"701\" height=\"378\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-5.png?w=701&amp;ssl=1 701w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-5.png?resize=300%2C162&amp;ssl=1 300w\" sizes=\"(max-width: 701px) 100vw, 701px\" data-recalc-dims=\"1\" \/><br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172382\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-6.png?resize=706%2C353&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 6\" width=\"706\" height=\"353\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-6.png?w=706&amp;ssl=1 706w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-6.png?resize=300%2C150&amp;ssl=1 300w\" sizes=\"(max-width: 706px) 100vw, 706px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><br \/>\nOr<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172383\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-7.png?resize=703%2C275&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 7\" width=\"703\" height=\"275\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-7.png?w=703&amp;ssl=1 703w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-7.png?resize=300%2C117&amp;ssl=1 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172384\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-8.png?resize=705%2C159&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 8\" width=\"705\" height=\"159\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-8.png?w=705&amp;ssl=1 705w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-8.png?resize=300%2C68&amp;ssl=1 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" data-recalc-dims=\"1\" \/><br \/>\nWorking Notes<br \/>\n1. Calculation of Gaining Ratio<br \/>\nGaining Ratio = New Share &#8211; Old Share<br \/>\nReeta = \\(\\frac{1}{2}-\\frac{3}{8}=\\frac{4-3}{8}=\\frac{1}{8}\\), Geeta = \\(\\frac{1}{2}-\\frac{1}{8}=\\frac{4-1}{8}=\\frac{3}{8}\\)<br \/>\n\u2234 Gaining Ratio = 1 : 3<\/p>\n<p>2. Calculation of Sita&#8217;s Share of Goodwill<br \/>\nTotal of last three years profit = 1,05,000 + 30,000 + 84,000 = \u20b9 2,19,000<br \/>\nSita&#8217;s share in last three years profit = 2,19,000 \u00d7 \\(\\frac{4}{8}\\) = \u20b9 1,09,500<\/p>\n<p>Sita&#8217;s share of goodwill = 1,09,500 \u00d7 \\(\\frac{50}{100}\\) = \u20b9 54,750<br \/>\nSita&#8217;s share of goodwill will be contributed by Reeta and Geeta in their gaining ratio.<br \/>\nReeta will contribute = 54,750 \u00d7 \\(\\frac{1}{4}\\) = \u20b9 13,688, Geeta will contribute = 54,750 \u00d7 \\(\\frac{3}{4}\\) = \u20b9 41,062<\/p>\n<p>Question 6.<br \/>\nUltimate Ltd. purchased machinery from Evergreen Ltd. for \u20b9 10,00,000 to start a business of manufacturing low cost school dresses for children belonging to low income group. It made the payment as follows<\/p>\n<p>\u20b9 7,00,000 by cheque, 3,000,10% debentures of \u20b9 100 each at par. You are required to pass the journal entries for the transactions<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172385\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-9.png?resize=703%2C250&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 9\" width=\"703\" height=\"250\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-9.png?w=703&amp;ssl=1 703w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-9.png?resize=300%2C107&amp;ssl=1 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/p>\n<p><span style=\"color: #0000ff;\">Long Answer (LA) Type Questions (5 Marks)<br \/>\n<\/span>Question 7.<br \/>\nFrom the following receipts and payments account and information given below, prepare income and expenditure account and balance sheet of Adult Literacy Organisation as on 31st December, 2020<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172386\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-10.png?resize=696%2C399&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 10\" width=\"696\" height=\"399\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-10.png?w=696&amp;ssl=1 696w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-10.png?resize=300%2C172&amp;ssl=1 300w\" sizes=\"(max-width: 696px) 100vw, 696px\" data-recalc-dims=\"1\" \/><br \/>\nAdditional Information<br \/>\n(i) Subscription outstanding as on 31st December, 2019, \u20b9 2,000 and on 31st December, 2020, \u20b9 1,500.<br \/>\n(ii) On 31st December, 2020, salary outstanding \u20b9 600 and one month rent paid in advance.<br \/>\n(iii) On 1st January, 2020, organisation owned furniture \u20b9 12,000, books \u20b9 5,000.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172387\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-11.png?resize=705%2C310&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 11\" width=\"705\" height=\"310\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-11.png?w=705&amp;ssl=1 705w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-11.png?resize=300%2C132&amp;ssl=1 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172388\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-12.png?resize=706%2C166&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 12\" width=\"706\" height=\"166\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-12.png?w=706&amp;ssl=1 706w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-12.png?resize=300%2C71&amp;ssl=1 300w\" sizes=\"(max-width: 706px) 100vw, 706px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172392\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-13.png?resize=706%2C650&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 13\" width=\"706\" height=\"650\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-13.png?w=706&amp;ssl=1 706w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-13.png?resize=300%2C276&amp;ssl=1 300w\" sizes=\"(max-width: 706px) 100vw, 706px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 8.<br \/>\n&#8216;ABC Pvt. Ltd. Company&#8217; issued 50,000,10% debentures of \u20b9 100 each at 10% premium to the public on 1st April, 2019, which are redeemable after 5 years of issue at a premium of 20%. Pass journal entries for issue of debentures and writing-off &#8216;loss on issue of debentures&#8217; in the same year of issue. Also, prepare &#8216;loss on issue of debenture account&#8217;.<\/p>\n<p>Or<br \/>\nPass the necessary journal entries for issue of debentures in the following cases<br \/>\n(i) Krishna Ltd. issued 2,000,12% debentures of \u20b9 10 each to the public at a premium of 10%. These debentures are redeemable after 5 years at a premium of 20%.<\/p>\n<p>(ii) Krishna Ltd. issued 2,000,12% debentures of \u20b9 10 each to the public at a discount of 10%. These debentures are redeemable after 5 years at par.<\/p>\n<p>(iii) Krishna Ltd. issued 2,000,12% debentures of \u20b9 10 each to the public at a premium of 10%. These debentures are redeemable after 5 years at par.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172394\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-14.png?resize=705%2C292&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 14\" width=\"705\" height=\"292\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-14.png?w=705&amp;ssl=1 705w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-14.png?resize=300%2C124&amp;ssl=1 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172395\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-15.png?resize=705%2C174&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 15\" width=\"705\" height=\"174\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-15.png?w=705&amp;ssl=1 705w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-15.png?resize=300%2C74&amp;ssl=1 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" data-recalc-dims=\"1\" \/><br \/>\nWorking Note<br \/>\nSecurities Premium Reserve (By issue of 50,000,10% debentures of \u20b9 100 each at 10% premium)<br \/>\n= 50,000 \u00d7 10 = \u20b9 5,00,000<br \/>\nLoss on Issue of Debentures = 50,000 \u00d7 20 = \u20b9 10,00,000<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172396\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-16.png?resize=704%2C191&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 16\" width=\"704\" height=\"191\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-16.png?w=704&amp;ssl=1 704w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-16.png?resize=300%2C81&amp;ssl=1 300w\" sizes=\"(max-width: 704px) 100vw, 704px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><br \/>\nOr<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172398\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-17.png?resize=716%2C615&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 17\" width=\"716\" height=\"615\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-17.png?w=716&amp;ssl=1 716w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-17.png?resize=300%2C258&amp;ssl=1 300w\" sizes=\"(max-width: 716px) 100vw, 716px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172399\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-18.png?resize=677%2C136&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 18\" width=\"677\" height=\"136\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-18.png?w=677&amp;ssl=1 677w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-18.png?resize=300%2C60&amp;ssl=1 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/p>\n<p>Question 9.<br \/>\nFollowing is the receipts and payments account of Star Literary Club for the year ended on 31st March, 2020.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172400\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-19.png?resize=707%2C336&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 19\" width=\"707\" height=\"336\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-19.png?w=707&amp;ssl=1 707w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-19.png?resize=300%2C143&amp;ssl=1 300w\" sizes=\"(max-width: 707px) 100vw, 707px\" data-recalc-dims=\"1\" \/><br \/>\nAdditional Information<br \/>\n(i) On 1st April, 2019, buildings stood in the books at \u20b9 60,000 and investments in shares at \u20b9 6,000. Buildings are subject to depreciation @ 5% p.a.<\/p>\n<p>(ii) There were 200 members paying subscription at the rate of \u20b9 300 p.a. each. Some members have paid their annual subscription in advance during the year.<\/p>\n<p>(iii) As on 1st April, 2019, no subscription had been received in advance but subscriptions were outstanding to the extent of \u20b9 1,200 as at 31st March, 2019. Subscription accrued as on 31st March, 2020 was \u20b9 1,800.<\/p>\n<p>(iv) Postage stamps worth \u20b9 300 were in stock with secretary as on 1st April, 2019 and as on 31st March, 2020, they were valued at \u20b9 180.<\/p>\n<p>(v) Telephone charges paid in advance were \u20b9 360.<br \/>\nYou are required to prepare the income and expenditure account for the year ended on 31st March, 2020 and the balance sheet as at that date.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172402\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-20.png?resize=700%2C502&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 20\" width=\"700\" height=\"502\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-20.png?w=700&amp;ssl=1 700w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-20.png?resize=300%2C215&amp;ssl=1 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172404\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-21.png?resize=696%2C315&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 21\" width=\"696\" height=\"315\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-21.png?w=696&amp;ssl=1 696w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-21.png?resize=300%2C136&amp;ssl=1 300w\" sizes=\"(max-width: 696px) 100vw, 696px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172405\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-22.png?resize=728%2C395&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 22\" width=\"728\" height=\"395\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-22.png?w=728&amp;ssl=1 728w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-22.png?resize=300%2C163&amp;ssl=1 300w\" sizes=\"(max-width: 728px) 100vw, 728px\" data-recalc-dims=\"1\" \/><\/p>\n<p><strong><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">Part B<\/span><br \/>\n<span style=\"color: #0000ff;\">(Analysis of Financial Statements)<\/span><\/p>\n<p><span style=\"color: #0000ff;\">Short Answer (SA) Type I Question (2 Marks)<\/span><\/p>\n<p>Question 10.<br \/>\nState whether the following transactions will result in inflow, outflow or no flow of cash while preparing cash flow statement<br \/>\n(i) Deposit of cash into bank<br \/>\n(ii) Depreciation charged by a company<br \/>\nAnswer:<br \/>\n(i) &#8216;Deposit of cash into bank&#8217; does not result in cash flow. It is simply a movement between two<br \/>\ncomponents of cash and cash equivalents.<br \/>\n(ii) There will be no flow of cash because depreciation is a non-cash expense.<\/p>\n<p><span style=\"color: #0000ff;\">Short Answer (SA) Type II Question (3 Marks)<br \/>\n<\/span>Question 11.<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td width=\"186\">Particulars<\/td>\n<td width=\"144\">31st March, 2020 (\u20b9)<\/td>\n<td width=\"150\">31st March, 2019 (\u20b9)<\/td>\n<\/tr>\n<tr>\n<td width=\"186\">Revenue from Operations<\/td>\n<td width=\"144\">7,50,000<\/td>\n<td width=\"150\">5,62,500<\/td>\n<\/tr>\n<tr>\n<td width=\"186\">Other Income<\/td>\n<td width=\"144\">75,000<\/td>\n<td width=\"150\">56,250<\/td>\n<\/tr>\n<tr>\n<td width=\"186\">Purchase of Stock-in-trade<\/td>\n<td width=\"144\">5,62,500<\/td>\n<td width=\"150\">4,50,000<\/td>\n<\/tr>\n<tr>\n<td width=\"186\">Rate of Income Tax<\/td>\n<td width=\"144\">40%<\/td>\n<td width=\"150\">40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>From the following information, prepare comparative statement of profit and loss.<br \/>\nAnswer:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td width=\"306\">Particulars<\/td>\n<td width=\"144\">31st March, 2020 (\u20b9)<\/td>\n<td width=\"150\">31st March, 2019 (\u20b9)<\/td>\n<\/tr>\n<tr>\n<td width=\"306\">Revenue from Operations<\/td>\n<td width=\"144\">1,80,000<\/td>\n<td width=\"150\">1,20,000<\/td>\n<\/tr>\n<tr>\n<td width=\"306\">Other Income (% of Revenue from Operations)<\/td>\n<td width=\"144\">10%<\/td>\n<td width=\"150\">15%<\/td>\n<\/tr>\n<tr>\n<td width=\"306\">Expenses (% of Revenue from Operations)<\/td>\n<td width=\"144\">60%<\/td>\n<td width=\"150\">50%<\/td>\n<\/tr>\n<tr>\n<td width=\"306\">Tax Rate<\/td>\n<td width=\"144\">40%<\/td>\n<td width=\"150\">40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-172406\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-23.png?resize=742%2C362&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 23\" width=\"742\" height=\"362\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-23.png?w=742&amp;ssl=1 742w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-23.png?resize=300%2C146&amp;ssl=1 300w\" sizes=\"(max-width: 742px) 100vw, 742px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><br \/>\nOr<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172407\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-24.png?resize=633%2C261&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 24\" width=\"633\" height=\"261\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-24.png?w=633&amp;ssl=1 633w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-24.png?resize=300%2C124&amp;ssl=1 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" data-recalc-dims=\"1\" \/><\/p>\n<p><span style=\"color: #0000ff;\">Long Answer (LA) Type Question (5 Marks)<\/span><\/p>\n<p>Question 12.<br \/>\nFrom the following balance sheet of Vikas Ltd. as on 31st March, 2019 and 2020, prepare a cash flow statement<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172408\" src=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-25.png?resize=704%2C368&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 25\" width=\"704\" height=\"368\" srcset=\"https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-25.png?w=704&amp;ssl=1 704w, https:\/\/i2.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-25.png?resize=300%2C157&amp;ssl=1 300w\" sizes=\"(max-width: 704px) 100vw, 704px\" data-recalc-dims=\"1\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172409\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-26.png?resize=703%2C209&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 26\" width=\"703\" height=\"209\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-26.png?w=703&amp;ssl=1 703w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-26.png?resize=300%2C89&amp;ssl=1 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" data-recalc-dims=\"1\" \/><br \/>\nNotes to Accounts<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172411\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-27.png?resize=702%2C165&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 27\" width=\"702\" height=\"165\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-27.png?w=702&amp;ssl=1 702w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-27.png?resize=300%2C71&amp;ssl=1 300w\" sizes=\"(max-width: 702px) 100vw, 702px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/i0.wp.com\/ncertmcq.com\/wp-content\/uploads\/2022\/03\/CBSE-Labs-1.png?resize=110%2C13&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" width=\"110\" height=\"13\" data-recalc-dims=\"1\" \/><br \/>\nAdditional Information<br \/>\n(i) Depreciation charged on fixed assets for the year 2019-20 was \u20b9 20,000.<br \/>\n(ii) Income tax \u20b9 5,000 has been paid during the year.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172413\" src=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-28.png?resize=705%2C619&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 28\" width=\"705\" height=\"619\" srcset=\"https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-28.png?w=705&amp;ssl=1 705w, https:\/\/i0.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-28.png?resize=300%2C263&amp;ssl=1 300w\" sizes=\"(max-width: 705px) 100vw, 705px\" data-recalc-dims=\"1\" \/><br \/>\nWorking Notes<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-172414\" src=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-29.png?resize=717%2C322&#038;ssl=1\" alt=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions 29\" width=\"717\" height=\"322\" srcset=\"https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-29.png?w=717&amp;ssl=1 717w, https:\/\/i1.wp.com\/www.cbselabs.com\/wp-content\/uploads\/2022\/03\/CBSE-Sample-Papers-for-Class-12-Accountancy-Term-2-Set-2-with-Solutions-29.png?resize=300%2C135&amp;ssl=1 300w\" sizes=\"(max-width: 717px) 100vw, 717px\" data-recalc-dims=\"1\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Students can access the\u00a0CBSE Sample Papers for Class 12 Accountancy with Solutions and marking scheme Term 2 Set 2 will help students in understanding the difficulty level of the exam. CBSE Sample Papers for Class 12 Accountancy Standard Term 2 Set 1 with Solutions Time Allowed: 2 Hours Maximum Marks: 40 General Instructions This question &hellip;<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[84914],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.2 (Yoast SEO v17.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions - CBSE Labs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cbselabs.com\/cbse-sample-papers-for-class-12-accountancy-term-2-set-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBSE Sample Papers for Class 12 Accountancy Term 2 Set 2 with Solutions\" \/>\n<meta property=\"og:description\" content=\"Students can access the\u00a0CBSE Sample Papers for Class 12 Accountancy with Solutions and marking scheme Term 2 Set 2 will help students in understanding the difficulty level of the exam. 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