cbse 2014 question paper for class 12 financial accounting paper i - outside delhi

8/12/2019 CBSE 2014 Question Paper for Class 12 Financial Accounting Paper I - Outside Delhi

1/12
http://schools.aglasem.com/?page_id=2026http://schools.aglasem.com/?page_id=2026


2/12

201 1 P.T.O.

narjmWu H moS >H mo Cma-nwpVH m Ho _wI-n>na Ad` {bIo &Candidates must write the Code on the

title page of the answer-book.

Series OSR H moS> Z. 201Code No.

amob Z.Roll No.

{dmr` boImH Z

(gmpVH ) Z-nI

FINANCIAL ACCOUNTING

(Theory) Paper I

{ZYm[aV g_` : 3KQ>o A{YH V_ AH : 60

Time allowed : 3 hours Maximum Marks : 60

H n`m OmM H a b|{H Bg Z-n _o _w{V n> 11h & Z-n _| Xm{hZohmW H s Amoa {XE JE H moS >Z~a H mo N>m Cma-nwpVH m Ho _wI-n> na

{bI| &

H n`m OmM H a b| {H Bg Z-n _| >18Z h &

Hn`mZ H m Cma {bIZm ew H aZo go nhbo, Z H m H_mH Ad` {bI| & Bg Z-n H mo nT>ZoHo {bE 15{_ZQ >H m g_` {X`m J`m h & Z-n H m {dVaU nydm

_| 10.15~Oo {H `m OmEJm & 10.15~Oo go 10.30 ~Oo VH N>m Hodb Z-n H mo nT>|JoAma Bg Ad{Y Ho XmamZ doCma-nwpVH m na H moB Cma Zht {bI|Jo&

Please check that this question paper contains 11printed 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 18questions.

Please write down the Serial Number of the question beforeattempting it.

15 minutes time has been allotted to read this question paper. The question

paperwill be distributed at 10.15 a.m. From 10.15 a.m. to 10.30a.m., the

students will read the question paper only and will not write any answer on

the answer-book during this period.

AglaSem Scho
http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/


3/12

201 2

1. amoH S> ~OQH m AWVWm BgH s H moB Xmo {deofVmE~VmBE & 2

State the meaning of Cash Budget and any two of its characteristics.

2. _y`mg H m `m AW h ? Wm`r gn{m`m| na _y`mg H mQ>ZoHo {H ht Xmo H maUm| H mo ~VmBE & 2

What is meant by depreciation ? State any two reasons for charging

depreciation on fixed assets.

3. bm^-hm{Z ImVm `m| V`ma {H m OmVm h ? 2

Why is Profit and Loss Account prepared ?

4. {ZZ{b{IV [a WmZm| H mo^[aE : 2

(i) EH b~ Ho mam m AmOrdZ gX`Vm \ sg Am{WH {ddaU (VwbZ-n) Ho________nj _| {XImB OmVr h &

(ii) Am`-`` ImVm _________gWmAm| Ho mam ~Zm`m OmVm h &

Fill up the blanks in the following :

(i) Life membership fee received by a club is shown on the __________

side of the Balance Sheet.

(ii) Income and Expenditure Account is prepared by _____________

organisations.

5. dH s`gVwbZ Umbrgo `m A{^m` hmoVm h ? dH s` gVwbZ UmbrHo H moB Xmobm^ ~VmBE & 3

What is meant by Self Balancing System ? State any two advantages of

Self Balancing System.

6. AmgV Xo` {V{W H m AW VWm AmgV Xo` {V{W {ZH mbZoH s H moB Xmo Cn`mo{JVmE ~VmBE & 3State the meaning of Average due date and any two utilities of

calculating Average due date.

7. nyOrJV ```m hmoVo h ?`o Am`JV ``go {H g H ma {^ hmoVo h ?nyOrJV `` HoH moBXmoo CXmhaU Xr{OE & 3

What are Capital Expenses ? How do they differ from Revenue

Expenses ? Give any two examples of capital expenses.

AglaSem Scho
http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/


4/12

201 3 P.T.O.

8. dJu` gVwbZ boIm Umbrgo `m A{^m` hmoVm h ? ImVm ~ZmZo H s dH s` gVwbZ

UmbrAma dJu` gVwbZ Umbr_| AV^}X Ho H moB Xmo{~X Xr{OE & 3

What is meant by Sectional Balancing Ledger System ? State any two

points of distinction between Self Balancing System and Sectional

Balancing System of maintaining the accounts.

9. Mmby {ddaU ImVm`m hmoVm h ? Eogo Xmo njm| Ho Zm_ {b{IE {OZHo ~rM BgH m

AmXmZ-XmZ hmoVm h & bmb amoeZmB `mOH mo ^r g_PmBE & 4

What is Account Current ? Name two parties between whom it can be

exchanged. Explain Red Ink Interestalso.

10. Xohbr b~ Ho 31 {Xg~a, 2012H mo g_m hE df Ho Am`-`` ImVo _| {XImE OmZodmbr MXo H s am{e H s JUZm H s{OE & 3


5/12

201 4

11. _mohZ ~Xg Zo 1OZdar2010 H mo EH nwamZr _erZ


6/12

201 5 P.T.O.

13. {ZZ{b{IV go ApV_ ah{V`m H m bmJV _y` kmV H s{OE : 4

map^H ah{V`m


7/12

201 6

15. {ZZ{b{IV gyMZmAm| go 31 {Xg~a,2011 H mo g_m hmoZodmbo df Ho {bE \oS>g b~H m pW{V {ddaU V`ma H s{OE : 4

< (31-12-2011) 4,000 _M H mof (31-12-2011) 10,000

AXm MXm (31-12-2011) 10,000 ~H (31-12-2011) 44,000

{d{Z`moJ 14,000 b~ Q>m\ H m AXm doVZ 14,000

Iob gm_Jr H Y

(31-12-2011)

10,000 nyOr H mof (1-1-2011) 50,000

{d{Z`moJm| na `mO 2,000 AXm _a_V {~b 4,000

H mH ar 5,000

Prepare Balance Sheet of Friends Club for the year ending

31stDecember, 2011 from the following information :

< H nZr H s nwVH m|go {bE JE {ZZ{b{IV {ddaUm| go, Omo {dH boOa VWm

gm_m` boOa dH s` gVwbZ Umbr go ~ZmVoh , 31{Xg~a,2012 H mo{dH ImVm~hr

g_m`moOZ ImVm V`ma H s{OE : 4

< m 3,50,000 Sy>~V G U H s dgybr 15,000

CYma {dH 5,00,000 ZH X {dH 12,000

m` {~b m{ 50,000 {dH dmngr 15,000

Ny>Q> Xr 20,000 Sy>~V G U 16,000

From the following particulars extracted from the books of Aadyanh &

Co., who maintains Sales Ledger and General Ledger on the basisof Self

Balancing System, prepare Sales Ledger Adjustment Account on

31stDecember, 2012 :

< Q>) 4,000

_erZ 50,000 H a Ed ~r_m 6,000

Sy>~V G U 2,000 amoH S> 20,000

_a_V 3,000 gH b bm^ 1,00,000

~H 1,80,000 Sy>~V G Um| H s m{ 4,000

A{V[a gyMZm :

(i) _erZ na mg


10/12

201 9 P.T.O.

Additional information :

(i) Depreciation on machine


11/12

201 10

g_m`moOZ :

(i) XmZ H s am{e H mo N>moQ>r aH _ H m XmZ _mZm J`m h &

(ii) Q>`yeZ \ sg H mo Am`JV m{ _mZm J`m h &

(iii) MXo _| < 5,000df 2013Ho em{_b h &

AWdmAV^}X H s{OE : 2+2+2=6

(H ) `mnm[aH (Q>oqS>J) ImVm Ed bm^-hm{Z ImVm

(I) bm^-hm{Z ImVm EdAm`-`` ImVm

(J) VbnQ> Ed pW{V {ddaU

Prepare Income and Expenditure Account of Agra Public School for the

year ending 31st

December, 2012 from the Receipts and PaymentsAccount given below :

Receipts


12/12

201 11 P T O

Adjustments :

(i) Donations are treated as small amount of donations.

(ii) Tuition fee is treated as revenue receipt.

(iii) Subscription include

cbse 2014 question paper for class 12 financial accounting paper i - outside delhi

Documents