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ISC Specimen 2015 Accounts

12 pages, 52 questions, 16 questions with responses, 18 total responses
Isc
Indian School Certificate Examination (ISC), New Delhi
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ACCOUNTS (Three hours) (Candidates are allowed additional 15 minutes for only reading the paper. They must NOT start writing during this time.) ---------------------------------------------------------------------------------------------------------------------------Part I of Section A is Compulsory. Answer any 4 Questions from Part II of Section A and any two questions from either Section B or Section C. The intended marks for questions or parts of questions are given in the brackets [ ]. Transactions should be recorded in the answer book. All calculations should be shown clearly. All working, including rough work, should be done on the same page as, and adjacent to, the rest of the answer. ---------------------------------------------------------------------------------------------------------------------------SECTION A PART I (12 Marks) Answer all questions. Question 1 [6 2] Answer briefly each of the following questions: (i) What is the accounting treatment when realization expenses are paid by the partner on behalf of the firm? (ii) Apart from issuing shares to the general public for cash, list two other groups to whom a company could issue shares for consideration other than cash. (iii) Give the adjusting and closing entry for recording interest on drawings charged from the partners when the firm follows the fixed capital method. (iv) Give any two points of difference (without examples) between tangible and intangible fixed assets. (v) What is meant by Capitalized value of Average Profits ? Give the formula for determining it. (vi) Under what circumstances are no separate set of books kept for joint venture? ---------------------------------------------------------------------------------------------------------------------------85 ISC SAMPLE QUESTION PAPER 2015

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