CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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Transcript of CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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mjrcl^u B l`Q =B l` Alj-mwpYB l B` PwG-m=mj Jde {fG` &Ajmdgdjtks lust wrgtk tbk A`dk `m tbk
tgtok pjnk `i tbk jmswkr-f``h.
Qkrgks @QV B l`Q= S. 9>/:A`dk M`.
jl`f S.V`oo M`.
f`GlklJAA@[MTJMAW
{SWlXjY nPe 3 1HZ=` J{WB YP JB 3 25Tglk joo`wkd 3 1 b`urs Ljxglul Ljrhs 3 25
B mel @lL B j f|{B Fn S-m P` Pw{Y m= 64b & S-m P| Rl{bSbl^ B s Jl`j {RK CK B l`Q =S~j B l`M=l Alj-mwpYB l B PwG-m= mj
{fG| & B mel @lL B j f| {B Fn S-m P| 6;S b &
Bmel S B l Alj {fGSl kw B jS` n` mbf`, S B l BPlB Jde {fG| & Fn S-m B l` mT=S B` {fK :;{PSZ =B l nPe {Rel Cel b & S-m B l {dYj[ mydl
P| :5.:;~@` {B el @lKCl & :5.:;~@` n` :5.15 ~@` YB M=l B`df S-mB l` mT=|C`JljFn Jd{W B RljlS d` Alj-mwpYB l mj B l`F Alj Sbt {fG|C&
Uokjsk abkah tbjt tbgs qukstg`m pjpkr a`mtjgms 64prgmtkd pjnks.
A`dk mulfkr ngvkm `m tbk rgnbt bjmd sgdk `i tbk qukstg`m pjpkr sb`uod fk
wrgttkm `m tbk tgtok pjnk `i tbk jmswkr-f``h fy tbk ajmdgdjtk.
Uokjsk abkah tbjt tbgs qukstg`m pjpkr a`mtjgms 6;qukstg`ms.
Uokjsk wrgtk d`wm tbk Qkrgjo Mulfkr `i tbk qukstg`m fki`rk
jttklptgmn gt.
:; lgmutks tglk bjs fkkm joo`ttkd t` rkjd tbgs qukstg`m pjpkr. Tbk qukstg`m
pjpkr wgoo fk dgstrgfutkd jt :5.:; j.l. Ir`l :5.:; j.l. t` :5.15 j.l., tbk
studkmts wgoo rkjd tbk qukstg`m pjpkr `moy jmd wgoo m`t wrgtk jmy jmswkr `m
tbkjmswkr-f``h durgmn tbgs pkrg`d.
JnojQkl Qab``os
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nlPle {SR}k3
(g) eb S-m YrS ]lCl| P| {d] bB , G Jlj C &(gg) ]lC B n]r M=ll| B` {fK J{Sdleb&(ggg) mjrcl{^el| B l`k`i ]lC G Jlj C P| n` B l`F KB ]lC bf B jSl b &(gv) {B nr S B` n]r ]lCl| B` Alj KB br ^lS mj {f{GK &Nkmkrjo Gmstruatg`ms 3
(g) Tbgs qukstg`m pjpkr a`mtjgms tbrkk pjrts J, F jmd A.
(gg) Ujrt J gs a`lpuos`ryi`r joo ajmdgdjtks.
(ggg) Ajmdgdjtks ajm jttklpt `moy `mkpjrt `i tbk rkljgmgmn pjrts F jmd A.
(gv) Joopjrts `i tbk qukstg`ms sb`uod fk jttklptkd jt `mk pojak.
]lC B
(nlU`Rljr _ Pl\Y^l B m{Sel| B` {fK f`GlB S)
UJVT J
(Jaa`umtgmn i`r Ujrtmkrsbgp Igrls jmd A`lpjmgks)
:. Kn, dlF Y^l @Q= nlU`Rlj ` Y^l :51
,6
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B` JSwmlY P| fl]l| B l ~Z=dljl B jjb` ` & Kn _ P n` n`dl{Sdl bl` Cel & k`i nlU`Rljl| B J{Wfl] JSwmlY B s C[SlB s{@K & :
R, W jmd S wkrk pjrtmkrs sbjrgmn pr`igts gm tbk rjtg` `i:5
1,
6
: jmd
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R rktgrkd ir`l tbk igrl. Ajoauojtk tbk njgmgmn rjtg` `i tbk rkljgmgmn
pjrtmkrs.
6. KB SK d`{kY nlU`Rlj ljl l J{WB ljl| B l A`G B s{@K & :Qtjtk tbk rgnbts jaqugrkd fy j mkwoy jdlgttkd pjrtmkr.
1. elelfe B` bYc`m B` JlWlj mj nlU`Rljr B` nPlmS Y^l nlU`Rljr _ P B` nPlmS P|JY]}R B s{@K & :Dgstgmnugsb fktwkkm Dgss`outg`m `i pjrtmkrsbgp jmd Dgss`outg`m `i
pjrtmkrsbgp igrl `m tbk fjsgs `i A`urts gmtkrvkmtg`m.
JnojQkl Qab``os
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4. KB nlU`Rljr _ P B` mwSCV=SB l J^ Rr{@K & :Ngvk tbk lkjmgmn `i Vka`mstgtutg`m `i j pjrtmkrsbgp igrl.
;. Q=r {f{PZ=`Q= S` :5 ?e`B B :5,55,555 nPYl Jkl| B` {SCPS B` {fK Jld`RS
JlPpY {B K & 2,;;,555 Jkl| B {fK Jld`RS l bK & el B mSr Jkl| B`
Jl~Z=S B s B ledlbr B j nB Yr b 0 JmS` Alj B` nP^S P| B lj[ Rr{@K & :
D Otd. gmvgtkd jppogajtg`ms i`r gssugmn :5,55,555 kqugty sbjrks `i ? :5
kjab. Tbk pufoga jppogkd i`r 2,;;,555 sbjrks. Ajm tbk a`lpjmy pr`akkd
i`r tbk joo`tlkmt `i sbjrks 0 Ngvk rkjs`m gm supp`rt `i y`ur jmswkr.
9. J {f{PZ=`Q= S :5 ? e`B B :55nPYl Jkl| B l` @l` 65% B` r{PeP mj {SC{PY
{B KCK `, ; ? B s JpYP PlC jl{k {@nP| r{PeP ]r npP{fY b, B l ]wCYlS Sbt
B jS`mj bj[ B j {fel & ~=` B s An J{WB YP jl{k B l A`G B s{@K {@n mj FSJkl|B l mwS {SCPS {B el @l nB Yl b& :
J Otd. i`rikgtkd :55 kqugty sbjrks `i ?:5 kjab gssukd jt j prklgul `i
65%i`r tbk m`m-pjylkmt `i igmjo ajoo `i ?; gmaoudgmn prklgul. Qtjtk tbk
ljxglul jl`umt `i dgsa`umt jt wbgab tbksk sbjrks ajm fk rk-gssukd.
>. nPmlpdB {Y]y{Y B` m P| N [ml| B` {SCPS n` el J{]le b 0 :
^bjt gs lkjmt fy gssuk `i dkfkmturks js a`oojtkrjo skaurgty 0
2. bPY Y^l {SklY KB _ P P| nlU`Rlj ^` Y^l 1 3 6 B` JSwmlY P| fl]l| B l ~Z=dljl B j
jb` ^& ASB s my@r B Pk :,95,555 ?Jlj :,55,555 ?^t & : Jf, 65:1B l`
Abl|S` ]ldr fl]l| P| :/; ]lC B {fK nl`P`k B l` SK nlU`Rlj B` m P| {d= {B el &
nl`P`k JmSr my@r B m P| :,65,555 ?flel & _ P B s el{Y B` Pye B s C[Sl
B s{@K Y^l Amew f`SR`Sl| B {fK nl`P`k B` d`k mj JldeB jl`@SlPLl {d{=el
B s{@K & 1Bkljmt jmd Mgsbjmt wkrk pjrtmkrs gm j igrl sbjrgmn pr`igts gm tbk rjtg`
`i 1 3 6. Tbkgr ajpgtjos wkrk ?:,95,555 jmd ?:,55,555 rkspkatgvkoy. Tbky
jdlgttkd Q`lksb `m :stJprgo, 65:1 js j mkw pjrtmkr i`r :/; sbjrk gm tbkiuturk pr`igts. Q`lksb fr`unbt ? :,65,555 js bgs ajpgtjo. Ajoauojtk tbk
vjouk `i n``dwgoo `i tbk igrl jmd rka`rd mkakssjry c`urmjo kmtrgks i`r tbk
jf`vk trjmsjatg`ms `m Q`lksbs jdlgssg`m.
JnojQkl Qab``os
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7. Z=lZ=l {f{PZ=Q= S` : Jf, 65:6 B l :55 ?eB B` ;,555, :5% N [ml|B l {SCPS
{B el & {SCPS mj my[ m n` J{]RlS bJl & {SCPS B s kYl\ B` JSwnlj N [ml| mj
el@ JWdl{iB JlWlj mj 15{nY~j Y^l 1:PlLB l` R`e bl`Yl b Y^l l`Y mj B j B s
B Z=lYr :5%b&
1: PlL, 65:1B l` nPl bl`S` dlf`JWdl{iB el@ n` n~pWY Y^l N [ml|B` el@B l` fl]-bl{S {ddj[ P|^lSlYXjY B jS` B r JldeB jl` @SlPLl {d{=el B s{@K & 1
Tjtj Otd. gssukd ;,555, :5% Dkfkmturks `i ?:55 kjab `m :stJprgo, 65:6.
Tbkgssuk wjs iuooy sufsargfkd. Jaa`rdgmn t` tbk tkrls `i gssuk, gmtkrkst
`m dkfkmturks gs pjyjfok bjoi-ykjroy `m 15tb Qkptklfkr jmd 1:st Ljrab
jmdtjx dkduatkd jt s`urak gs :5%.
Ujss tbk mkakssjry c`urmjo kmtrgks rkojtkd t` tbk dkfkmturk gmtkrkst i`rtbk bjoi-ykjroy kmdgmn `m 1:st Ljrab, 65:1 jmd trjmsikr `i gmtkrkst `m
dkfkmturks t` Qtjtklkmt `i Ur`igt jmd O`ss.
:5. {SS{f{GY mXjp^{Yel| P| JldeB jl`@SlPLl {d{=el B s{@K 3 1
(g) nSjlF@ {f{PZ=`Q= S` :55 ? e`B B` ;55, 7% N [ml| {@SB l {SCPS :5% B`
~=` mj {B el Cel ^l, B l :55 ? e`B B` nPYl Jkl| P| mXjd{YY B jB`{B el & nPYl Jkl| B l` 6;%B r{PeP mj {SC{PY {B el Cel ^l &
(gg) {~Z=l{Sel {f{PZ=`Q= S` :55 ? eB B` 1,555, :6% N [ml| {@SB l {SCPS
:5 ? {Y N [m B` ~=` mj {B el Cel ^l, B l kl`WS Fb| :55 ? e`B B`
nPYl Jkl| @l` 75 ? {Y Jk Rl ^`, P| mXjd{YY B jB` {B el &
Ujss mkakssjry c`urmjo kmtrgks gm tbk i`oo`wgmn ajsks 3(g) Qumrgsk Otd. a`mvkrtkd ;55, 7% dkfkmturks `i ?:55 kjab gssukd jt
j dgsa`umt `i :5% gmt` kqugty sbjrks `i ? :55 kjab gssukd jt j
prklgul `i 6;%.
(gg) Frgtjmmgj Otd. rkdkklkd 1,555, :6% dkfkmturks `i ? :55 kjab
wbgab wkrk gssukd jt j dgsa`umt `i ? :5 pkr dkfkmturk fy
a`mvkrtgmn tbkl gmt` kqugty sbjrks `i ?:55 kjab, ?75 pjgd up.
JnojQkl Qab``os
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::. qnb Kd Cwl S` B P B sPY dlf @yZ= ~C ~SlS` B` {fK KB nlU`Rljr _ P kw B jS`B l{S[e {fel el|{B flpZ=B ~C {d{] B lj B s meldj[ n~Wr nPelKAm B jjb` ^ & FnB` {fK Abl|S` : Jf, 65:6 B l` BPk :,55,555 ?Y^l ;5,555 ?B smy@r ednle P| fClF& qnb S` k{ B l` {~Sl my@r B nlU`Rlj B` m P| _ P P| {d=B jlS` B s JmSr FM=l e B s & k{ AnB l {dk`i m n` el`e f`{B S Je{WBn@SlPB Kd ~w{PlS {P b & Cwl S` Fn drB lj B j {fel & nlURljr B s kY\{SS{f{GY ^t 3
(g) qnb, Cwl Kd k{ 6 3 6 3 :BJSwmlY P| fl]l| B l ~Z=dljl B j|C` &
(gg) my@r mj 9%dl{iB Rj n` el@ {Rel @lKCl &
my@r B s B Pr B` B lj[ 15 {nY~j, 65:6B l` qnb S` 6;,555 ?Y^l : @Sdjr, 65:1
B l` Cwl S` :5,555 ?B s J{YXj my@r fClF & 1:PlL, 65:1 B l` nPl bl`S` dlf`diB {fK _ P B l fl] :,92,755?^l &
(J) K`n` B lF Rl` Pye mbLl{SK @l` _ PnPl@ B l` n`{iY B jSl LlbYr b &
(~) 1:PlL , 65:1B lnPl bl`S` dlf` di B` {fK fl]-bl{S {d{Sel`@S GlYlYeljB s{@K & 4
Qgmnb jmd Nuptj dkagdkd t` stjrt j pjrtmkrsbgp igrl t` ljmuijaturk o`w
a`st cutk fjns js pojstga fjns wkrk arkjtgmn ljmy kmvgr`mlkmtjo
pr`fokls. Tbky a`mtrgfutkd ajpgtjos `i ? :,55,555 jmd ? ;5,555 `m:stJprgo, 65:6 i`r tbgs. Qgmnb kxprksskd bgs wgoogmnmkss t` jdlgt Qbjhtg
js j pjrtmkr wgtb`ut ajpgtjo, wb` gs spkagjooy jfokd fut j vkry arkjtgvk
jmd gmtkoognkmt irgkmd `i bgs. Nuptj jnrkkd t` tbgs. Tbk tkrls `i
pjrtmkrsbgp wkrk js i`oo`ws 3
(g) Qgmnb, Nuptj jmd Qbjhtg wgoo sbjrk pr`igts gm tbk rjtg` `i 6 3 6 3 :.
(gg) Gmtkrkst `m ajpgtjo wgoo fk pr`vgdkd E 9% p.j.
Duk t` sb`rtjnk `i ajpgtjo, Qgmnb a`mtrgfutkd ? 6;,555 `m15tb Qkptklfkr, 65:6 jmd Nuptj a`mtrgfutkd ? :5,555 `m :st Cjmujry,65:1 js jddgtg`mjo ajpgtjo. Tbk pr`igt `i tbk igrl i`r tbk ykjr kmdkd 1:st
Ljrab, 65:1 wjs ? :,92,755.
(j) Gdkmtgiy jmy tw` vjouks wbgab tbk igrl wjmts t` a`llumgajtk t`
tbk s`agkty.
(f) Urkpjrk Ur`igt jmd O`ss Jppr`prgjtg`m Jaa`umt i`r tbk ykjr kmdgmn
1:st Ljrab, 65:1.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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9>/: 9
:6. Pl{SB l, nl`{SB l Y^l Pkl KB _ P P| nlU`Rlj ^t Y^l B Pk 6 3 6 3 : B` JSwmlY P|
fl]l| B l` {d]l{@Y B j jbr ^t & 1: PlL, 65:1B l` ASB l p^{Y {ddj[ {SS{f{GY
^l 3
1:PlL, 65:1B l` p^{Y {ddj[
R`eYlKjl{k? nm{lel jl{k?
my@r 3 ^ler nm{lel 1,95,555
Pl`{SB l :,25,555 Z=lB 95,555
nl`{SB l :,;5,555 RSRlj :,65,555
Pkl 75,555 4,65,555 jl`B Q= 6,>5,555
nLe B l`i :,;5,555
f`SRlj 6,45,555
2,:5,555 2,:5,555
15 @yS, 65:1 B l nl`{SB l B s Pew bl` CF & k`i nlURljl| Jlj AnB` Aljl{WBljr B`
~rLnbP{Y bF {B
(J) _ P B s el{Y B l PyelB S {mM=f` Llj dil\ B` JlnY fl] B` 1 dil\ B` Be B`
~jl~j bl`Cl & JlnY fl] 6,55,555 ? ^l &
(~) my@r mj :6%dl{iB Rj n` el@ {Rel @lKCl &
(n) Pew B s {Y{^ YB fl]l|P| AnB` {bn` B s C[Sl {mM=f` Llj dil\ B` JlnY fl]
B JlWlj mj B s @lKCr &
15@yS, 65:1B l` nl`{SB l B l my@r GlYl Yelj B s{@K & 4
JnojQkl Qab``os
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L`mghj, Q`mghj jmd Ljmsbj wkrk pjrtmkrs gm j igrl sbjrgmn pr`igts gm
tbk rjtg` `i 6 3 6 3 : rkspkatgvkoy. @m 1:st Ljrab, 65:1 tbkgr Fjojmak
Qbkkt wjs js umdkr 3
Fjojmak Qbkkt js `m 1:st Ljrab, 65:1
OgjfgogtgksJl`umt
? Jsskts Jl`umt?Ajpgtjos 3 Igxkd Jsskts 1,95,555
L`mghj :,25,555 Qt`ah 95,555
Q`mghj :,;5,555 Dkft`rs :,65,555
Ljmsbj 75,555 4,65,555 Ajsb 6,>5,555
Vkskrvk Iumd :,;5,555
Arkdgt`rs 6,45,555
2,:5,555 2,:5,555
Q`mghj dgkd `m 15tb Cumk, 65:1. Gt wjs jnrkkd fktwkkm bkr kxkaut`rsjmd
tbk rkljgmgmn pjrtmkrs tbjt
(j) N``dwgoo `i tbk igrl fk vjoukd jt 1 ykjrs purabjsk `i jvkrjnk
pr`igts i`r tbk ojst i`ur ykjrs. Tbk jvkrjnk pr`igts wkrk ? 6,55,555.
(f) Gmtkrkst `m ajpgtjo fk pr`vgdkd jt :6% p.j.
(a) Bkr sbjrk gm tbk pr`igts upt` tbk djtk `i dkjtb wgoo fk ajoauojtkd `m
tbk fjsgs `i jvkrjnk pr`igts i`r tbk ojst i`ur ykjrs.
Urkpjrk Q`mghjs AjpgtjoJaa`umt js `m 15tb Cumk, 65:1.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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9>/: 2
:1. :Jf, 65:6B l` :5,55,555?B s J{WB Y my@r B` nl^ {ddln {f{PZ=`Q= B l {SPl[
{B el Cel @l :5 ? e`B B` :,55,555 nPYl Jkl| P| {d]l{@Y ^r & B mSr S`
75,555 nPYl Jkl| B {fK {ddj[ {SC{PY B j Jld`RS JlP{Y {B K & B mSr B l
2;,555nPYl Jkl| B` {fK Jld`RS l bK & ^P di P| B mSr S` 2 ? {Y Jk B s
elLSl B s & jlP S` @l` :,555 Jkl| B l WljB ^l Y^l elP S` @l` 6,555 Jkl| B l WljB
^l, 6 ? {Y Jk B s ^P elLSl jl{k B l ]wCYlS Sbt {B el & ^P elLSl B` ~lR
elPB` Jkl| B l bj[ B j {fel Cel Y^l ~lR P| bj[ {B K CK :,;55 Jkl|B l 9 ?
{Y Jk, 2? el{LY mj mwS {SC{PY B j {Rel Cel &
{SS{f{GY RklFK 3
(J) B mSr J{W{SeP, :7;9 B s mXjkl`{WY nlj[r YG ]lC G B` JSwnlj B mSr B`
p^{Y {ddj[ P| Jk my@r &
(~) Anr B` {fK GlYl| B Sl`Z=n ]r ~SlFK & 4
@m :stJprgo, 65:6, Ygsbwjs Otd. wjs i`rlkd wgtb jm jutb`rgskd ajpgtjo `i
? :5,55,555 dgvgdkd gmt` :,55,555 kqugty sbjrks `i ? :5 kjab. Tbk
a`lpjmy gssukd pr`spkatus gmvgtgmn jppogajtg`ms i`r 75,555 kqugty sbjrks.
Tbk a`lpjmy rkakgvkd jppogajtg`ms i`r 2;,555 kqugty sbjrks. Durgmn tbk
igrst ykjr, ? 2 pkr sbjrk wkrk ajookd. Vjl b`odgmn :,555 sbjrks jmd
Qbyjl b`odgmn 6,555 sbjrks dgd m`t pjy tbk igrst ajoo `i ? 6 pkr sbjrk.
Qbyjls sbjrks wkrk i`rikgtkd jitkr tbk igrst ajoo jmd ojtkr `m :,;55 `i tbk
i`rikgtkd sbjrks wkrk rk-gssukd jt ? 9 pkr sbjrk, ? 2 ajookd up.
Qb`w tbk i`oo`wgmn 3
(j) Qbjrk Ajpgtjo gm tbk Fjojmak Qbkkt `i tbk a`lpjmy js pkr rkvgskd
Qabkduok YG Ujrt G `i tbk A`lpjmgks Jat, :7;9.
(f) Jos` prkpjrk M`tks t` Jaa`umtsi`r tbk sjlk.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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:4. Clmlf {f{PZ=`Q= B s mwYB l| P| {SS{f{GY f`SRSl| B` {fK JldeB jl@SlPLl {d{=el
B s{@K 3 4
(g) Pnn_ SuLj PlZ= n` 6,;5,555 ?B` _ SuLj B l B e {B el & Pnn_ SuLj PlZ=
B l` ]wCYlS :5 ?e`B B` nPYl Jkl| B l` 6;%B` r{PeP mj {SC{PY B jB` {B el Cel &
(gg) JPS {f{PZ=`Q= n` :;,55,555 ?B s jl{k B l KB Llfy ednle GjrRl {@nP|
:6,55,555 ?B l ]wCYlS :5 ?e`B B my[ Rl nPYl Jkl| ljl Y^l k`i
jl{k B l ~B Q=lZ= ljl {B el Cel & nm{lel Y^l Rl{ed {SS{f{GY n`
n~pWY ^` 3
ne (flZ)= 1,;5,555 ?8 Z=lB 4,;5,555 ?8 ]y{P Kd ]dS 9,55,555 ?8
{d{dW f`SRlj :,55,555 ?&
Ujss mkakssjry c`urmjo kmtrgks i`r tbk i`oo`wgmn trjmsjatg`ms gm tbk f``hs
`i N`pjo Otd. 3
(g) Uurabjskd iurmgturk i`r ? 6,;5,555 ir`l L/s Iurmgturk Ljrt.Tbk
pjylkmt t` L/s Iurmgturk Ljrt wjs ljdk fy gssugmn kqugty sbjrks
`i ? :5 kjab jt j prklgul `i 6;%.
(gg) Uurabjskd j rummgmn fusgmkss ir`l Jljm Otd. i`r j sul `i
? :;,55,555. Tbk pjylkmt `i ? :6,55,555 wjs ljdk fy gssuk `iiuooy pjgd kqugty sbjrks `i ? :5 kjab jmd fjojmak fy j fjmh drjit.
Tbk jsskts jmd ogjfgogtgks a`msgstkd `i tbk i`oo`wgmn 3
Uojmt ? 1,;5,5558 Qt`ah ? 4,;5,5558 Ojmd jmd Fugodgmn
? 9,55,5558 Qumdry Arkdgt`rs ? :,55,555.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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:;. nrPl, YSw@l Y^l Y{ KB _ P P| nlU`Rlj ^t @l` B mQ=l|B l elmlj B jYr ^t & d`
; 3 1 3 6B` JSwmlY P| fl]l| B l ~Z=dljl B j jbr ^t & :Jf, 65:6B l` ASB s my@r
BPk 1,55,555 ?, 4,55,555 ?Y^l 2,55,555 ?^r & AljlGQ= P| ~lT= JlS` B`
~lR, n]r nlU`Rljl| S` e{ CY m n` ~lT= mr{Q=Yl| B s nbleYl B jSB l {S[e {fel &
FnB` {fK nrPl S` :;{nY~j, 65:6 B l` _ P n` 65,555 ?B l Jlbj[ {B el & YSw@lSjl`B Q= B l Jlbj[ B jS` B s Jm`cl_ P n` 64,555 ?B` B mQ=` {fKJlj ~lT= mr{Q=Yl| P|
Ab| ~lZ= {Rel & Rnjr Jlj, Y{ S :@Sdjr, 65:1 B l` JmSr my@r n` 6,55,555 ?B l
Jlbj[ {B el Jlj ~lT= ]l{dY c` P| KB LfYr-{_ jYr P`{Q=B f dS RlS B s &
nlU`Rljr nf`G B` JSwnlj Jlbj[ mj {Y di 9% B s Rj n` el@ {fel @lKCl & J{YP
GlYYelj B jS` B` ~lR eb mlel Cel {B Jlbj[ mj el@ Sbt {fel Cel & JldeB
nPlel`@S {d{= B s{@K Y^l B leB ljr {Z=m{[el| B lm= m n` RklFK & K`n` {B bt Rl`Pyel| B l ]r A`G B s{@K @l` e`nlU`Rlj nPl@ B l` n{iY B jSl LlbY` b & 9
Qkklj, Tjmucj jmd Trgptg wkrk pjrtmkrs gm j igrl trjdgmn gm njrlkmts.
Tbky wkrk sbjrgmn pr`igts gm tbk rjtg` `i ; 3 1 3 6. Tbkgr ajpgtjos `m
:stJprgo, 65:6 wkrk ? 1,55,555, ? 4,55,555 jmd ? 2,55,555 rkspkatgvkoy.
Jitkr tbk io``d gm [ttjrjhbjmd, joo pjrtmkrs dkagdkd t` bkop tbk io``d
vgatgls pkrs`mjooy.
I`r tbgs Qkklj wgtbdrkw ? 65,555 ir`l tbk igrl `m :;tb Qkptklfkr,
65:6. Tjmucj gmstkjd `i wgtbdrjwgmn ajsb ir`l tbk igrl t``h njrlkmts
jl`umtgmn t` ? 64,555 ir`l tbk igrl jmd dgstrgfutkd tb`sk t` tbk io``d
vgatgls. @m tbk `tbkr bjmd, Trgptg wgtbdrkw ? 6,55,555 ir`l bkr ajpgtjo
`m :st Cjmujry, 65:1 jmd pr`vgdkd j l`fgok lkdgajo vjm gm tbk io``d
jiikatkd jrkj.
Tbk pjrtmkrsbgp dkkd pr`vgdks i`r abjrngmn gmtkrkst `m drjwgmns E 9%
p.j. Jitkr tbk igmjo jaa`umts wkrk prkpjrkd gt wjs dgsa`vkrkd tbjt gmtkrkst
`m drjwgmns bjd m`t fkkm abjrnkd. Ngvk tbk mkakssjry jdcustgmn c`urmjo
kmtry jmd sb`w tbk w`rhgmn m`tks aokjroy. Jos` stjtk jmy tw` vjouks
wbgab tbk pjrtmkrs wjmtkd t` a`llumgajtk t` tbk s`agkty.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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:9. bSr_ Y^l @y~`R KB _ P B` nlU`Rlj ^` Y^l JmSr my@r B` JSwmlY P| fl] ~lZ=Y` ^` &
1:PlL, 65:1B l` ASB l p^{Y {ddj[ {SS B lj ^l 3
1:PlL, 65:1B l` bSr_ Y^l @y~R B l p^{Y {ddj[
R`eYlK
jl{k? nm{lel
jl{k?
f`SRlj :,;5,555 ~B 6,55,555
B PLljr c{Ymy{Y {S{W 1,55,555 R`SRlj 1,45,555
nlPle nLe >;,555 jb{Yel (Z=lB ) :,;5,555
bSr_ B l Llfy GlYl 6;,555 _ SuLj 4,95,555
my@r 3 PkrSjr 2,65,555
bSr_ :5,55,555 @y~R B l Llfy GlYl 25,555
@y~`R ;,55,555 :;,55,555
65,;5,555 65,;5,555
Amew {Y{^ B l` _ P B l nPlmS bl` Cel &
(g) R`SRljl| n` ;% ~=mj dnyfr bF & bSr_ S ;5% jb{Yel (Z=lB ) mwYB Pye n`
:5% B P Pye mj f` {fel & k`i jb{Yel B l` 9;,555 ?P| ~`L {Rel Cel &
(gg) @y~`R S` :,1;,555 ?P|_SuLj f` {fel & PkrSjr B l` B ~lQ= P| >4,555 ?P|
~`L {Rel Cel &
(ggg) f`SRljl| B l` my[ ]wCYlS {B el Cel &
(gv) 2,555 ?B` dnyfr eel| B l ]wCYlS bSr_ S` {B el &
dnyfr GlYl Yelj B s{@K & 9
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
13/37
9>/: :6
Bjmgi jmd Cufkd wkrk pjrtmkrs gm j igrl sbjrgmn pr`igts gm tbk rjtg` `i
tbkgr ajpgtjos. @m 1:stLjrab, 65:1 tbkgr Fjojmak Qbkkt wjs js i`oo`ws 3
Fjojmak Qbkkt `i Bjmgi jmd Cufkd js `m 1:st Ljrab, 65:1
Ogjfgogtgks
Jl`umt
? JssktsJl`umt
?Arkdgt`rs :,;5,555 Fjmh 6,55,555
^`rhlkms A`lpkmsjtg m Iumd 1,55,555 Dkft`rs 1,45,555
Nkmkrjo Vkskrvk >;,555 Qt`ah :,;5,555
Bjmgis Aurrkmt Jaa`umt 6;,555 Iurmgturk 4,95,555
Ajpgtjos 3 Ljabgmkry 2,65,555
Bjmgi :5,55,555 Cufkds Aurrkmt
Jaa`umt 25,555
Cufkd ;,55,555 :;,55,555
65,;5,555 65,;5,555
@m tbk jf`vk djtk tbk igrl wjs dgss`ovkd.
(g) Dkft`rs wkrk rkjogskd jt j dgsa`umt `i ;%. ;5% `i tbk st`ahwjs
tjhkm `vkr fy Bjmgi jt :5% okss tbjm tbk f``h vjouk. Vkljgmgmn
st`ah wjs s`od i`r ? 9;,555.
(gg) Iurmgturk wjs tjhkm `vkr fy Cufkd i`r ? :,1;,555. Ljabgmkry wjs
s`od js sarjp i`r ? >4,555.
(ggg) Arkdgt`rs wkrk pjgd gm iuoo.
(gv) Kxpkmsks `m rkjogsjtg`m ? 2,555 wkrk pjgd fy Bjmgi.
Urkpjrk Vkjogsjtg`m Jaa`umt.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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9>/: :1 U.T.@.
:>. Kn {f{PZ=`Q= S` :5 ?e`B B` >;,555nPYl Jkl| B l` ; ?{Y Jk B r{PeP mj
{SC{PY B jS` B {fK JldRS JlPpY {B K & jl{k {SS B lj n` R`e ^r 3
Jld`RS Y^l Jl~Z=S mj 7? {Y Jk (r{PeP n{bY)
^P Kd JpYP elLSl mj k`i WSjl{k &
1,55,555 Jkl| B` {fK JldRS l bK & 6,55,555 Jkl| B` {fK Jld`RSl| B l` j B j
{RelCel Y^l Jld`RS jl{k dlmn B j Rr CF & ki Jld`RB l| B l` JSwml{YB JlWlj mj
Jkl| B l Jl~Z=S B j {Rel Cel & ^P Y^l JpYP elLSl jl{k PlC fr CF & B` df
j{d,{@nS` :,;55 Jkl| B {fK Jld`RS {B el ^l, B l` M=l`Q=B j nPY jl{k l bl` CF&
AnB` Jkl| B l bj[ B j {fel Cel & bj[ {B K CK Jkl| B l` 4 ? {Y Jk B` ~=` mj
mwS {SC{PY B j {Rel Cel &
Amew f`SR`Sl| B` {fK Kn {f{PZ=`Q= B s mwYB l| P| JldeB jl`@SlPLl {d{=el
B s{@K & 2
J^dl
dlF {f{PZ=`Q= S` :5 ?e`B B` 25,555nPYl Jkl| B l :5% B~=` mj {SC{PYB jS`
B {fK Jld`RS JlPpY {B K & jl{k {SS B lj nRe ^r 3
Jld`RS Y^l Jl~Z=S mj 9?{Y Jk
^PKd JpYP elLSl mj k`i WSjl{k &
6,55,555 Jkl| B {fK JldRS l bK & 45,555 Jkl| B {fK Jld`RSl| B l` j B j
{RelCel Y^l Jld`RS jl{k dlmn B j Rr CF & ki Jld`RB l| B l` JSwml{YB JlWlj mj
Jkl| B l Jl~Z=S B j {Rel Cel & ^P Y^l JpYP elLSl jl{k PlC fr CF & B` dfjl`bS, {@nS` :,955 Jkl|B` {fK Jld`RS {B el ^l, B l` M=l`Q=B jnPY WSjl{k l bl`
CF & AnB` Jkl| B l bj[ B j {fel Cel & bj[ {B K CK Jkl| B l` B lSyS ljl RlS
J{WB YP ~=l jl{k mj mwS {SC{PY B j {Rel Cel &
Amew f`SR`Sl| B` {fK dlF {f{PZ=Q= B s mwYB l| P| JldeB jl` @SlPLl {d{=el
B s{@K & 2
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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9>/: :4
R Otd. gmvgtkd jppogajtg`ms i`r gssugmn >;,555 kqugty sbjrks `i ?:5 kjab
jt j prklgul `i ?; pkr sbjrk. Tbk jl`umt wjs pjyjfok js i`oo`ws 3
@m jppogajtg`m jmd joo`tlkmt ? 7 pkr sbjrk (gmaoudgmn prklgul)
@m igrst jmd igmjo ajoo tbk fjojmak jl`umt.
Jppogajtg ms i`r 1,55,555 sbjrks wkrk rkakgvkd. Jppogajtg`ms i`r
6,55,555 sbjrks wkrk rkckatkd jmd l`mky rkiumdkd. Qbjrks wkrk joo`ttkd
`m pr`-rjtj fjsgs t` tbk rkljgmgmn jppogajmts. Tbk igrst jmd igmjo ajoowjs
ljdk. Tbk jl`umt wjs duoy rkakgvkd kxakpt `m :,;55 sbjrks jppogkd fy
Vjvg. Bgs sbjrks wkrk i`rikgtkd. Tbk i`rikgtkd sbjrks wkrk rk-gssukdjt j
dgsa`umt `i ?4 pkr sbjrk.
Ujss mkakssjry c`urmjo kmtrgks i`r tbk jf`vk trjmsjatg`ms gm tbk f``hs `i
R Otd.
@V
W Otd. gmvgtkd jppogajtg`ms i`r gssugmn 25,555 kqugty sbjrks `i ?:5 kjab
jt jdgsa`umt `i :5%. Tbk jl`umt wjs pjyjfok js i`oo`ws 3
@m jppogajtg`m jmd joo`tlkmt ? 9 pkr sbjrk
@m igrst jmd igmjo ajoo tbk fjojmak jl`umt.
Jppogajtg`ms i`r 6,55,555 sbjrks wkrk rkakgvkd. Jppogajtg`ms i`r
45,555 sbjrks wkrk rkckatkd jmd l`mky rkiumdkd. Qbjrks wkrk joo`ttkd `m
pr`-rjtj fjsgs t` tbk rkljgmgmn jppogajmts. Tbk igrst jmd igmjo ajoo wjs
ljdk. Joo l`mky wjs rkakgvkd kxakpt `m :,955 sbjrks jppogkd fy V`bjm.
Bgs sbjrks wkrk i`rikgtkd. Tbk i`rikgtkd sbjrks wkrk rk-gssukd jt tbk
ljxglul dgsa`umt pkrlgssgfok umdkr tbk ojw.
Ujss mkakssjry c`urmjo kmtrgks i`r tbk jf`vk trjmsjatg`ms gm tbk f``hs `i
W Otd.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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9>/: :; U.T.@.
:2. {kGj Y^l jl{bY KB _ P P| nlURlj ^` Y^l > 3 1 B` JSwmlY P| fl] ~lZ=Y ^` &
: Jf, 65:1B l` Abl|SB {d B l` _ P B` fl]l| P| :/4]lC B` {fK KB SK nlURlj B`
m P| {d= B jlel & B {d 4,15,555 ?JmSr my@r B` {fK Y^l 6;,555 ?JmS` el{Y
r{PeP B` ]lC B` {fK flel & : Jf, 65:1B l{kGj Y^l jl{bY B l p^{Y {ddj[
{SSlSwnlj ^l 3: Jf, 65:1B l` {kGj Y^l jl{bY B l p^{Y {ddj[
R`eYlK jl{k? nm{lel jl{k?
my@r 3 ]y{P Y^l ]dS 1,;5,555
{kGj2,55,555
PkrSjr 4,;5,555
jl`{bY 1,;5,555 ::,;5,555R`SRlj 6,65,555HZ=l ldWlS 65,555 6,55,555
nlPle nLe :,55,555 Z=lB 1,;5,555
B PLljr c{Ymy{Y {S{W :,55,555 jl`B Q= :,;5,555
f`SRlj :,;5,555
:;,55,555 :;,55,555
eb {S[e {fel Cel {B
(g) ]y{P Y^l ]dS B l Pye 65%~T=lel @lKCl &
(gg) PkrSjr B l Pye :5%B P {B el @lKCl &
(ggg) B PLljr c{Ymy{Y {S{W B s R`eYl ;5,555 ? {SpLY B s CF&
(gv) {kGj Y^l jl`{bY B s my@r B {d ljl flF CFmy@r B` JlWlj mj nPlel`{@Y B s@lKCr Jlj FnB` {fK JldeB YlSwnlj jl`B Q= flel @lKCl Y^l FnB l ]wCYlS{B el @lKCl &
mwSPyelB S GlYl, nlU`Rljl| B my@r GlY` Y^l SF _ P B l p^{Y {ddj[ Yelj B s{@K & 2
J^dl
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
17/37
9>/: :9
Kf, KP Y^l KS KB _ P P| nlU`Rlj ^` Y^l 6 3 : 3 : B` JSwmlY P| fl] ~lZ=Y` ^` &
: Jf, 65:1B l` ASB l p^{Y {ddj[ {SSlSwnlj ^l 3
:Jf, 65:1B l` Kf, KP Y^l KS B l p^{Y {ddj[
R`eYlK jl{k
? nm{lel jl{k?my@r 3 ]y{P 2,55,555
Kf 9,55,555 ]dS 9,55,555
KP 4,25,555 _ SuLj 6,45,555
KS 4,25,555 :;,95,555R`SRlj 4,55,555
HZ=l ldWlS 65,555 1,25,555
nlPle nLe 4,45,555 Z=lB 4,45,555
B PLljr c{Ymy{Y {S{W 1,95,555 jl`B Q= :,45,555
f`SRlj 6,45,555
69,55,555 69,55,555
Amew {Y{^ B l` KS S` JdB lk Cb[ {B el &
{SS{f{GY {S[e {fK CK 3
(g) _ P B s el{Y B l PyelB S 9,55,555 ? {B el Cel &
(gg) ]y{P B l Pye 45% ~T=lel @lKCl Y^l ]dS mj :,55,555 ? B l PyelnfClel @lKCl &
(ggg) _ SuLj mj 15,555 ? B l Pyeln fClel @lKCl &
(gv) B PLljr c{Ymy{Y {S{W B s R`eYl :,95,555? {SpLY bF &
(v) KS B l` R`e jl{k B l` AnB N [ GlY` P| ^lSlYXjY {B el @lKCl &
(vg) Kf Y^l KP B s my@r B l` ASB` SK fl] JSwmlY P| nPlel`{@Y {B el @lKCl Y^lFnB{fK nlU`Rljl| B` LlfyGlY` Gl`f` @lKC` &
mwSPyelB S GlYl, nlU`Rljl| B my@r GlY` Y^l SF _ P B l p^{Y {ddj[ ~SlFK & 2
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
18/37
9>/: :> U.T.@.
Qbghbjr jmd V`bgt wkrk pjrtmkrs gm j igrl sbjrgmn pr`igts gm tbk rjtg` `i
> 3 1. @m :st Jprgo, 65:1 tbky jdlgttkd Hjvg js j mkw pjrtmkr i`r :/4
sbjrk gm pr`igts `i tbk igrl. Hjvg fr`unbt ? 4,15,555 js bgs ajpgtjo jmd? 6;,555 i`r bgs sbjrk `i n``dwgoo prklgul. Tbk Fjojmak Qbkkt `i
Qbghbjr jmd V`bgt js `m :stJprgo, 65:1 wjs js i`oo`ws 3
Fjojmak Qbkkt `i Qbghbjr jmd V`bgt js `m :stJprgo, 65:1
OgjfgogtgksJl`umt
? Jsskts Jl`umt?Ajpgtjos 3 Ojmd jmd Fugodgmn 1,;5,555
Qbghbjr 2,55,555 Ljabgmkry 4,;5,555
V`bgt 1,;5,555 ::,;5,555 Dkft`rs 6,65,555Okss pr`vgsg`m 65,555 6,55,555
Nkmkrjo Vkskrvk :,55,555 Qt`ah 1,;5,555
^`rhlkms
A`lpkmsjtg`m Iumd :,55,555Ajsb :,;5,555
Arkdgt`rs :,;5,555
:;,55,555 :;,55,555
Gt wjs jnrkkd tbjt
(g) tbk vjouk `i Ojmd jmd Fugodgmn wgoo fk jpprkagjtkd fy 65%.
(gg) tbk vjouk `i Ljabgmkry wgoo fk dkprkagjtkd fy :5%.
(ggg) tbk ogjfgogtgks `i ^`rhlkms A`lpkmsjtg`m Iumd wjs dktkrlgmkd
jt ? ;5,555.(gv) ajpgtjos `i Qbghbjr jmd V`bgt wgoo fk jdcustkd `m tbk fjsgs `i
Hjvgs ajpgtjo jmd jatujo ajsb t` fk fr`unbt gm `r t` fk pjgd `ii js
tbk ajsk ljy fk.
Urkpjrk Vkvjoujtg`m Jaa`umt, Ujrtmkrs Ajpgtjo Jaa`umts jmd tbk
Fjojmak Qbkkt `i tbk mkw igrl.
@V
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
19/37
9>/: :2
O, L jmd M wkrk pjrtmkrs gm j igrl sbjrgmn pr`igts gm tbk rjtg` `i 6 3 : 3 :.
@m :stJprgo, 65:1 tbkgr Fjojmak Qbkkt wjs js i`oo`ws 3
Fjojmak Qbkkt `i O, L jmd M js `m :stJprgo, 65:1
OgjfgogtgksJl`umt
? Jsskts Jl`umt?Ajpgtjos 3 Ojmd 2,55,555
O 9,55,555 Fugodgmn 9,55,555
L 4,25,555 Iurmgturk 6,45,555
M 4,25,555 :;,95,555Dkft`rs 4,55,555
Okss pr`vgsg`m 65,555 1,25,555
Nkmkrjo Vkskrvk 4,45,555 Qt`ah 4,45,555
^`rhlkms
A`lpkmsjtg`m Iumd 1,95,555Ajsb :,45,555
Arkdgt`rs 6,45,555
69,55,555 69,55,555
@m tbk jf`vk djtk M rktgrkd.
Tbki`oo`wgmn wkrk jnrkkd 3
(g) N``dwgoo `i tbk igrl wjs vjoukd jt ? 9,55,555.
(gg) Ojmd wjs t` fk jpprkagjtkd fy 45% jmd Fugodgmn wjs t` fk
dkprkagjtkd fy ? :,55,555.
(ggg) Iurmgturk wjs t` fk dkprkagjtkd fy ? 15,555.
(gv) Tbk ogjfgogtgks i`r ^`rhlkms A`lpkmsjtg`m Iumd wjs dktkrlgmkdjt ? :,95,555.
(v) Jl`umt pjyjfok t` M wjs trjmsikrrkd t` bgs o`jm jaa`umt.
(vg) Ajpgtjos `i O jmd L wkrk t` fk jdcustkd gm tbkgr mkw pr`igt sbjrgmn
rjtg` jmd i`r tbgs purp`sk aurrkmt jaa`umts `i tbk pjrtmkrs wgoo fk
`pkmkd.
Urkpjrk Vkvjoujtg`m Jaa`umt, Ujrtmkrs Ajpgtjo Jaa`umts jmd tbk
Fjojmak Qbkkt `i tbk mkw igrl.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
20/37
9>/: :7 U.T.@.
]lC G
({dlre {ddj[l| B l {df`i[)
UJVT F
(Igmjmagjo Qtjtklkmts Jmjoysgs)
:7. jl`B Q= dlb {ddj[B l el J b 0 :^bjt gs lkjmt fy Ajsb Io`w Qtjtklkmt 0
65. jl`B Q= dlb {ddj[ Yelj B jY` nPe {Sdk C{Y{d{Wel| B` ljl jlB Q= dlb B l` m^BRklSl el| Pbdmy[ b 0 :^by gs skpjrjtk dgsao`surk `i ajsb io`w ir`l gmvkstgmn jatgvgtgks
glp`rtjmt wbgok prkpjrgmn Ajsb Io`w Qtjtklkmt 0
6:. {dlre {ddj[l|B` {df`i[ B` {B nr KB A`e B l A`G B s{@K & :Qtjtk jmy `mk `fckatgvk `i igmjmagjo stjtklkmts jmjoysgs.
66. B mSr J{W{SeP, :7;9 B s mXjkl`{WY nyLr YG ]lC GB` JSwnlj B mSr B` p^{Y{ddj[ P| {SS PR| {B S Am-kriB l| B` JYCY RklF@lKCr 3 1
(g) my@rCY nLe
(gg) ~lQ=n
(ggg) PlC mj R`e N [
(gv) dlbS
(v) el{Y
(vg) GwRjl Jl@lj
[mdkr wbgab suf-bkjdgmns wgoo tbk i`oo`wgmn gtkls fk pojakd gm tbk
Fjojmak Qbkkt `i j a`lpjmy js pkr rkvgskd Qabkduok YG Ujrt G `i tbk
A`lpjmgks Jat, :7;9 3(g) Ajpgtjo Vkskrvks
(gg) F`mds
(ggg) O`jms rkpjyjfok `m dkljmd
(gv) Ykbgaoks
(v) N``dwgoo
(vg) O``sk t``os
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
21/37
9>/: 65
61. {_Sln {f{PZ=`Q= B` 1:PlL , 65:1B l` nPl bK di B` {fK {SS fl]-bl{S {ddj[ n
YwfSlPB fl]-bl{S {ddj[ Yelj B s{@K 3 4
{ddj[Sl`Z=
nel65:6 :1
?
65:: :6
?
LlfS n` l Jle 2,55,555 9,55,555
Je Jle :,55,555 ;5,555
ee ;,55,555 4,55,555
JleB j Rj 45%^r &
Ir`l tbk i`oo`wgmn Qtjtklkmt `i Ur`igt jmd O`ss `i Ikm`x Otd. i`r tbk
ykjr kmdkd 1:stLjrab, 65:1, prkpjrk j A`lpjrjtgvk Qtjtklkmt `i Ur`igt
jmdO`ss 3
UjrtgauojrsM`tk
M`.
65:6 :1
?
65:: :6
?
Vkvkmuk ir`l pkrjtg`ms 2,55,555 9,55,555
@tbkr Gma`lks :,55,555 ;5,555
Kxpkmsks ;,55,555 4,55,555
Vjtk `i gma`lk tjx wjs 45%.
64. (J) KB B mSr B l YjfYl JSwmlY :.; 3 : b & B lj[ n{bY A`G B s{@K {B
{SS{f{GY f`SR`Sl| n` JSwmlY P| (g)d{ bl`Cr8 (gg) B Pr bl`Cr el (ggg) B l`FmXjdYS Sbt JlKCl 3
(:) 1,555?{B jlK B l J{CP ]wCYlS {B el Cel &
(6) elmlXjB lel| P| KB R`SRlj or Jkl`B npP{fY ^l {@nS` R`e jl{k
7,>55?B l my[ ]wCYlS B j {Rel &
JnojQkl Qab``os
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/ -
7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
22/37
9>/: 6: U.T.@.
(~) {SS{f{GY nyLSl n` dl{Pd JSwmlYB s C[Sl B s{@K 3
?
RrHB lfrS N [ 6,55,555
RrHB lfrS Jlel`@S :,55,555
Llfy Rl{ed ;5,555
JLf mXjnm{lel 1,95,555
Llfy mXjnm{lel 75,555 4
(j) Tbk qugah rjtg` `i j a`lpjmy gs :.; 3 :. Qtjtk wgtb rkjs`m wbgab `i
tbk i`oo`wgmn trjmsjatg`ms w`uod (g) gmarkjsk8 (gg) dkarkjsk `r
(ggg) m`t abjmnk tbk rjtg` 3
(:) Ujgd rkmt ? 1,555 gm jdvjmak.
(6) Trjdk rkakgvjfoks gmaoudkd j dkft`r Qbrg Jsb`h wb` pjgd bgs
kmtgrk jl`umt duk ? 7,>55.
(f) Ir`l tbk i`oo`wgmn gmi`rljtg`m a`lputk Ur`prgktjry Vjtg` 3
?
O`mn Tkrl F`rr`wgmns 6,55,555
O`mn Tkrl Ur`vgsg`ms :,55,555
Aurrkmt Ogjfgogtgks ;5,555
M`m-Aurrkmt Jsskts 1,95,555
Aurrkmt Jsskts 75,555
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
23/37
9>/: 66
6;. {nPB l` {f{PZ=Q= B s 1:.1.65:1Y^l 1:.1.65:6B` p^{Y {ddj[ P| Rr CF nyLSlJl| B`JlWlj mj jl`B Q= dlb {ddj[ Yelj B s{@K 3 9
{ddj[Sl`Z=
nel1:.1.65:1
?
1:.1.65:6
?
G nPYl Y^l ReYlK 3
:. JkWljB {S{Wel 3
(J) Jk my@r 6,55,555 :,;5,555
(~) nLe Kd Jl{We 75,555 >;,555
6. JLf R`eYlK 3
RrHB lfrS N [ 2>,;55 2>,;551. Llfy R`eYlK 3
elmlXjB R`eYlK :5,555 >9,555Bw f 1,2>,;55 1,22,;55
GG mXjnm{lel 3
:. JLf mXjnm{lel 3
(J) ^ler mXjnm{lel 3
(g)PyY mXjnm{lel :,2>,;55 :,45,555
(~) JLf {Sd`k :,5;,;55 :,56,;556. Llfy mXjnm{lel 3
(J) Llfy {d{Sel`C ({dBe-el`e) :6,;55 11,;55(~) Z=lB (PlfnyLr) 4,555 ;,;55(n) elmlXjB l{el 7,;55 61,555(R) jl`B Q= Y^l jl`B Q= Ywe 92,;55 24,555
Bw f 1,2>,;55 1,22,;55GlYl| B` Sl`Z=nSl`Z= :
{ddj[ 65:1?
65:6
?
nLe KdJl{WeJl{We (fl]-bl{S {ddj[ B l k`i)
75,555 >;,555
JnojQkl Qab``os
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/ -
7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
24/37
9>/: 61 U.T.@.
Urkpjrk j Ajsb Io`w Qtjtklkmt `m tbk fjsgs `i tbk gmi`rljtg`m ngvkm gm
tbk Fjojmak Qbkkt `i Qgla` Otd. js jt 1:.1.65:1 jmd 1:.1.65:6 3
UjrtgauojrsM`tk
M`.
1:.1.65:1
?
1:.1.65:6
?
G Kqugty jmd Ogjfgogtgks 3
:. Qbjrkb`odkrs Iumds3
(j) Qbjrk Ajpgtjo 6,55,555 :,;5,555
(f) Vkskrvks jmd Qurpous 75,555 >;,555
6. M`m-Aurrkmt Ogjfgogtgks 3
O`mn Tkrl F`rr`wgmns 2>,;55 2>,;55
1. Aurrkmt Ogjfgogtgks 3Trjdk Ujyjfoks :5,555 >9,555
T`tjo 1,2>,;55 1,22,;55
GG Jsskts 3
:. M`m-Aurrkmt Jsskts 3
(j) Igxkd Jsskts 3
(g) Tjmngfok Jsskts :,2>,;55 :,45,555
(f) M`m-Aurrkmt Gmvkstlkmts :,5;,;55 :,56,;55
6. Aurrkmt Jsskts 3
(j) Aurrkmt Gmvkstlkmts (Ljrhktjfok) :6,;55 11,;55
(f) Gmvkmt`rgks 4,555 ;,;55
(a) Trjdk Vkakgvjfoks 7,;55 61,555
(d) Ajsb jmd Ajsb Kqugvjokmts 92,;55 24,555
T`tjo 1,2>,;55 1,22,;55
M`tks t` Jaa`umts
M`tk :
Ujrtgauojrs65:1
?
65:6
?
Vkskrvks jmd Qurpous
Qurpous (Fjojmak gm Qtjtklkmt `i Ur`igt & O`ss)75,555 >;,555
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
25/37
9>/: 64
]lC C(J{]B {f f`GlB S)
UJVT A
(A`lputkrgskd Jaa`umtgmn)
:7. J{]B {f f`GlB S Y B` KB HZ=B B` m P| JlB Q=l| B l el J b 0 :
^bjt gs lkjmt fy djtj js j a`lp`mkmt `i A`lputkrgskd Jaa`umtgmnQystkl 0
65. n~WlPB Q=lZ=l~`n elb 0 :^bjt gs rkojtg`mjo djtjfjsk 0
6:. JldeB Yl {df`i[ el b 0 :^bjt gs rkqugrklkmt jmjoysgs 0
66. J{]B {f f`GlB S Y B {B bt Rl` fl]l| Y^l KB nrPl B l` nPUlFK & 1
Kxpojgm jmy tw` jdvjmtjnks jmd `mk oglgtjtg`m `i A`lputkrgskdJaa`umtgmn Qystkl.
61. Q=lZ=ldWrB j[ n` el J{]le b 0 K`n` Rl` ARlbj[ Rr{@K @~ Pye kYl\ B l` myjl SbtB jYJlj Fn B lj[dk nf Jkw{ RklYb & 4^bjt gs lkjmt fy djtj vjogdjtg`m 0 Ngvk tw` kxjlpoks wbkm akoo wgoongvk
krr`r gi tbk vjouks jrk m`t lkktgmn tbk a`mdgtg`ms.
64. Q=BZ=lm Q=lZ=l~n Y^lndj Q=lZ=l~`n P| {B bt Llj JlWljl| mj JY]}R B s{@K & 4
Dgiikrkmtgjtk fktwkkm Dksht`p djtjfjsk jmd Qkrvkr djtjfjsk `m jmyi`urfjsgs.
6;. {SS{f{GY nyLSl n` {SS jl{kel| B s C[Sl B` {fK Kn`f mj ny B s C[Sl B s{@K 3 9(J) ell ]ll B` {fK, Pyf d`YS :2,555 ? YB :5%B s Rj n` Y^l Fnn` D mj
:;%B s Rj n` &(~) Re N [ B` {fK, Pyf d`YS :2,555 ? YB 65%B s Rj n` Y^l Fnn` D mj 6;%
B s Rj n` &(n) kw d`YS B` {fK, Pyf d`YS P| ell ]ll @l` Q=B j Y^l R`e N [ HZ=lB j &
Ajoauojtk tbk i`rluojk ir`l tbk i`oo`wgmn gmi`rljtg`m `m Kxako i`ra`lputgmn tbk jl`umts `i 3
(j) Trjvkoogmn Joo`wjmak, Fjsga Ujy upt` ? :2,555 jt :5% jmd jf`vk gtjt :;%.
(f) O`jm Ujyjfok, Fjsga Ujy upt` ? :2,555 jt 65% jmd 6;% jf`vktbjt.
(a) Mkt Qjojry, jddgmn Trjvkoogmn Joo`wjmak jmd dkduatgmn O`jm
Ujyjfok ir`l Fjsga Ujy.
JnojQkl Qab``os
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
26/37
6
. M. L 65:1:4
J
9>/:
K J /
D
9>/:
9>/
6
9>/
1
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J. < 1/;1/:5 < 1/:5
< 6/; 6/:5 < 6/:5
N < 136
:
6 9 ; . ....................................................
J.() V .
()V .
+ . D O.......................................... .
J. J
75% 7,55,555.
:
9 > : . J O........................................... .
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:
> : 1 . ..........................................
J. G
.
:
2 7 :5 . B......................................
J.
C
D U OI D (V) A (V)A J/ / F J/ D.
T Q A J/
(F )
:,65,555
:,65,555
Q J/ /Q A J/ D.
T B A J/
T M A J/
(Q B
M)
44,555
69,455
:>,955
T < :,65,555 ; < V9,55,555
A B, M Q < :,95,555 + :,55,555 + :,65,555< V1,25,555
N < 9,55,555 1,25,555 < V6,65,555
Q < 6,65,555 :/; < V44,555
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:
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6,>5,555 6,>5,555
J J
G F O.
C
D U OI D (V) A (V)
:6% D J/ D.
T D J/
(F )
1,55,555
1,55,555
D J/ D.
T K Q A J/
T F J/
(F 1,111 &
)
1,55,555
6,77,7>5
15
:
:
(: 6) < 1
L
:: :6 :1 . & N.............................. 1:
L 65:1.
J. () Y 3 (J )
() V () V
() K A
() B, .
( JM BK GJFOK JOK)
()
O J J/
I L 1:, 65:1
D.
U J (V) U J (V)
T G A3Q A J/
N A J/
T 3
Q A J/ 91,955
N A J/ 91,955 :
Q A J/ 1:,255
9,>;5
1,:;5 :
:,;7,555
F U O J/
:,92,755
:,92,755 :,92,755
M3
G Q A < :,55,555 9/:55 + 6;,555 9/:55 9/:6 < 9,>;5
G N A < ;5,555 9/:55 + :5,555 9/:55 1/:6 < 1,:;5
(M LJH I HGMN MK)
: 64,;55 4,>4,;55
3
G < :,;5,555 1/:6 :6/:55 < V4,;55
A Q < 6,55,555 1 6/; < V6,45,555
Q < 6,55,555 1/:6 6/; < V65,555
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J.
F O.J ..........................
K & O M M. J A
J
KG & OGJFGOGGK
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U V
(:) Q AJ A 3
:,55,555 V :5 G A
75,555 V :5
24,;55 V :5 , V2 9,>9,555
O3 A (6,555)
J3 Q J/ 1,555
:5,55,555
7,55,555
9,>>,555
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
30/37
9
C
N O.
D O.I. D.
J (V)
A.
J (V)
() I J/ D.
T L/ I L
(F )
6,;5,555
6,;5,555
L/ I L J/ D.
T K Q A J/
T Q U/ Q UV J/
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6,;5,555
6,55,555
;5,555
() U J/ D.
Q J/ D.
O & F J/ D.
N J/ D.
T Q A J/
T J O
(F )
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4,;5,555
9,55,555
6,55,555
:,55,555
:;,55,555
J O D.T K Q A J/
T F J/
(F
)
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:6,55,555
1,55,555
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:
:
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J.
C
D D
J (V)
A
J (V)
T A J/ D
T Q A J/
T T A J/
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1;
6>4
(V) (V) (V) (V)
G
(D)
U (A.)
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92;
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4::
6>4
:,1>5
:,1>5
M 1; (A) 157 (D.) 6>4 (A.)
J J
C
D D
J (V)
A
J (V)
T A J/ D
T Q A J/
T T A J/
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G @ )
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:,;1;
;7:
6
:
6
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
31/37
>
G
(D)
U (A.)
9;5
6,:2;
>65
:,1::
1,555
2>4
4,1>5
4,1>5
M :,;1; (A) ;7: (A.) 6,:69 (D.)
M3 I .
( ) 3 B . L J .
( )
:
6
,46,111
C A J/ /
A J/ 1,>:,:9>
:,;5,555
4,96,555
9>,;55
:,1;,555
::,:1,;55
:7,62,555 :7,62,555
:
:
:
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. O. O.
J.
MK3 I J (
) ( D).
2 L
:2 :> :> . Q & V............................ .
J.
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
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2
D. J/ A.
J (V) J (V)
T L J/
T 3
Q J/ :>,;55
V A J/ >,;55
4;,555
6;,555
F O F >5,555
>5,555 >5,555
D. A J/A.
(V)
(V)
H
(V)
(V)
(V)
H
(V)
T A
J/
T
F
/
1>,555
7,51,555
61,555
1,2>,555
4,15,555
F F /
F J/
F
J/
F
J/
F
I J/F
J/ ()
2,55,555
:>,;55
>5,555
1;,555
:>,;55
1,;5,555
>,;55
15,555
:;,555
>,;55
4,15,555
7,45,555 4,:5,555 4,15,555 7,45,555 4,:5,555 4,15,555
F , & H
:
J 65:1
O J
(VVVV)
J J
(VVVV)
A
A
AA3
Q 7,51,555
V 1,2>,555
H 4,15,555
:,;5,555
;5,555
:>,65,555
A B
Q
LO & F
D
6,65,555
O 65,555
;,4;,555
1,;5,555
4,5;,5554,65,555
6,55,555
:7,65,555 :7,65,555
M3
M V3
O < :
H < V < ::/4 <
Q Q < * >/:5
V Q < * >/:5 < 6:/45
H Q < * :5/:5 < :5/45
M < 6:373:5
H < 4,15,555
T < 4,15,555 * 4 < :>,65,555
Q < :>,65,555 * 6:/45 < 7,51,555
V < :>,65,555 * 7/45 < 1,2>,555
H A < 4,15,555
6
:1
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7/22/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Outside Delhi
33/37
7
J/
D. A.
J (VVVV) J (VVVV)
T F J/
T J/
T
O J/ 7;,555
L A J/ 4>,;55
M A J/ 4>,;55
:,55,555
15,555
:,75,5551,65,555
F O J/ 1,65,555
1,65,555
A J/
D. A.
O
(V)(V)(V)(V)
L
(V)(V)(V)(V)
M
(V)(V)(V)(V)
O
(V)(V)(V)(V)
L
(V)(V)(V)(V)
M
(V)(V)(V)(V)
T M
A J/
T M
J/
T L
J/
T F
/
:,55,555
:5,1;,555
;5,555
:,65,555
;,:>,;55
2,1>,;55
F F /
F O A J/
(/)
F L A J/
(/)
F N
V J/
F
A
I J/
F
J/ ()
F O J/
9,55,555
6,65,555
:,55,555
7;,555
:,65,555
4,25,555
:,:5,555
;5,555
4>,;55
4,25,555
:,55,555
;5,555
:,:5,555
;5,555
4>,;55
::,1;,555 9,2>,555 9,2>,555 ::,1;,555 9,2>,555 9,2>,555
F O L
J :
J, 65:1
O J
VVVV
J J
VVVV
A3
O :5,1;,555
L ;,:>,;55
M O J/
A
L J/
:;,;6,555
2,1>,;55
:,95,555
6,45,555
:,65,555
O
F
I
D
4,55,555
O 65,555
Q
A
O J/
::,65,555
;,55,555
6,:5,555
1,25,555
4,45,555
:,45,555
:,65,555
67,:5,555 67,:5,555
M3@ < 63:3:
M V < 63:
V < 7,:;,555+9,1>,;55 < :;,;6,;55 63:
O < :5,1;,555
L A < ;,:>,;55
6
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