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CBSE Class 12 Pre Board 2020 : Accountancy (Kendriya Vidyalaya (KV) Agra)

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KENDRIYA VIDYALAYA SANGATHAN , AGRA REGION SET H PRE-BOARD EXAM 2019-20 ACCOUNTANCY CLASS XII Time 3:00 Hr MM: 80 General Instruction: This Question Paper contains two parts namely Part A and Part B. Both the Parts are compulsory for all. All Parts of a question should be attempted at one place. Internal Choice is given in 3 Mark, 4 Mark, 6 Mark and 8 Mark questions. Show working notes clearly. Marks for questions all indicated against each question. PART A (Accounting for Not-for-Profit Organizations, Partnership Firms and Companies) Q.1 How are the following items presented in financial statements of a Not-for-Profit 1 organisation? (a) Receipts from Charity Show Rs. 7,000 (b) Expenses on Charity Show Rs. 3,000 Q.2 On the death of a partner, Credit balance of Profit and Loss Account appearing in 1 the Balance Sheet should be credited to the Capital Accounts of (a) All partners including the deceased partner in their profit-sharing ratio. (b) The remaining partners in the new profit-sharing ratio. (c) Neither the deceased partner nor the remaining partners. (d) None of the above. Q.3 Unrecorded liabilities when paid are debited to 1 (a) Realisation Account (b) Partners Capital Accounts. (c) Bank Account (d) None of the above Q.4 X and Y are partners in a firm having a capital of Rs. 54,000 and Rs. 36,000 respectively. They admitted Z for 1/4th share in the profits Z brought proportionate amount of capital. The Capital brought in by Z would be Page 1 of 13 1

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