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Class 12 CBSE Pre Board 2016 : Accountancy (The Navodaya Academy, Namakkal)

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Suman Devarapalli
The Navodaya Academy, Namakkal
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THE NAVODAYA ACADEMY SENIOR SECONDARY SCHOOL CBSE, NAMAKKAL PRE BOARD EXAM (2015-2016) Class: XII Marks: 80 Subject: ACCOUNTANCY Time: 3 hours DATE: Subject code: 055 General Instructions: 1) This question paper contains two parts A and B. 2) Part A is compulsory for all. 3) Part B has two options-Financial statements Analysis and Computerized Accounting. 4) Attempt only one option of Part B. 5) All parts of a question should be attempted at one place. Please check that this question paper contains 23 questions. Please write down the serial number of the question before attempting it. 15 minutes time has been allotted to read the question paper -----------------------------------------------------------------------------------------------------------------------------------PART A: ACCOUNTING FOR PARTNERSHIP FIRMS AND COMPANIES 1. Any change in the relationship of existing partners which results in an end of the existing agreement and enforces making of a new agreement is called [1] (a) Revaluation of partnership. (b) Reconstitution of partnership. (c) Realization of partnership. (d) None of the above. 2. Karan, Nakul and Asha were partners in a firm sharing profits and losses in the ratio 3:2:1. At the time of admission of a partner, the goodwill of the firm was valued at `2,00,000. The accountant of the firm passed the entry in the books of accounts and thereafter showed goodwill at `2,00,000 as an asset in the Balance Sheet. Was he correct in doing so? Why? [1] 3. Anu, Bina and Charan are partners. The firm had given a loan of `20,000 to Bina. They decided to dissolve the firm. In the event of dissolution, the loan will be settled by: [1]

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