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CBSE Class 12 Pre Board 2021 : Accountancy (Kendriya Vidyalaya (KV), Lucknow Region)

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KENDRIYA VIDYALAYA SANGATHAN, LUCKNOW REGION SECOND PRE-BOARD EXAMINATION - 2020-21 CLASS XII SUBJECT ACCOUNTANCY (055) Time Allowed: 3 Hours Max. Marks: 80 General Instructions: 1. This question paper comprises two Parts A and B. There are 32 questions in the question paper. All questions are compulsory. 2. Question nos. 1 to 13 and 23 to 29 are very short answer type questions carrying 1 mark each. 3. Question nos. 14 and 30 are short answer type I questions carrying 3 marks each. 4. Question nos. 15 to 18 a nd 31 are short answer type II questions carrying 4 marks each. 5. Question nos. 19, 20 and 32 are long answer type I questions carrying 6 marks each. 6. Question nos. 21 and 22 are long answer type II questions carrying 8 marks each. 7. There is no overall choice. However, an internal choice has been provided in 2 questions of three marks, 2 questions of four marks and 2 questions of 8 marks. PART A: (Accounting for Not for profit organization, Partnership firm and companies) Q1. Ritu withdrew Rs 2,00,000 against capital besides withdrawing Rs. 10,000 every month at the end of the month. If interest on drawings is charged @ 8% per annum, what will be the amount of interest? a) Rs 9,600 b) Rs 5,400 c) Rs 4,400 d) Rs 4,800 1 Q2. Neha, Shaweta and Preeti are partners sharing profits and losses in the ratio of 5:3:2. They decide to admit Raj for 1/6th share. On the date of admission, the following balances exist in the Balance Sheet: General Reserve Rs 35,000 Profit & Loss A/c (Cr.) Rs 15,000 Pass the necessary Journal entry. 1 Q3. Securities Premium Reserve can be used by the company for a) paying dividend. b) Adjusting trading loss. c) Issuing fully paid-up bonus shares. d) Adjusting loss on revaluation of assets. 1 Q4. What amount of Building Fund will be shown in the Balance Sheet of Bareilly Cricket Association if: Balance of Building Fund Rs 10,00,000 Donations received for Building Rs 12,00,000 Expenditure incurred on the Construction of Sports Room: Rs 9,00,000 a) Rs 9,00,000 c) Rs 22,00,000 b) Rs 10,00,000 d) Rs 13,00,000 1 Q5. Subhash & Co. is dissolved. It is agreed with Amit, a partner that he will oversee the dissolution for a remuneration of Rs 15,000. Dissolution expenses were Rs 18,000 which were paid by the firm. Realization Account will be debited by: a) Rs 15,000 b) Rs 18,000 c) Rs 33,000 d) Rs 3,000 1 1

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