Important Update Regarding Online Content & Classes

Dear Students, Readers, and Subscribers,

I am posting this update to share a critical decision regarding the future of new content on this blog and our YouTube channel.

Over the past months, I have been facing severe financial difficulties. I reached out to our community for support to help sustain our online teaching efforts. However, apart from two dedicated students—to whom I am deeply grateful—I did not receive any financial support from the wider audience.

Decision: Consequently, I have decided to discontinue creating new online teaching content for AHSEC/ASSEB Class 12 and Dibrugarh University courses.

Creating regular content requires significant time, effort, and resources. Under the current circumstances, it is no longer sustainable for me to dedicate time here without mutual community support.

Moving forward, I will be directing my time and energy toward my personal academic goals—specifically preparing for my CMA Final Examination in December 2026. Focusing on my studies is necessary for my professional career and long-term stability.

A sincere thank you to the two students who stepped forward during this difficult period, and to everyone who has supported my work over the years. All existing notes and study materials will remain available on the blog for your reference.

I wish you all the very best in your studies and future exams.

Warm regards,
Kumar Nirmal Prasad

AHSEC CLASS 12: Accountancy Most Important Practical Questions For Upcoming 2026 Exam

byKumar Nirmal Prasad - 0

AHSEC Class 12 Accountancy Question Paper Pattern

Total Marks: 80 | Total Questions: 34

PART A – COMPULSORY (60 Marks)

1. Accounting for Partnership

2. Company Accounts

Q. No. Range

No. of Questions

Marks per Question

Total Marks

Type of Question

1 – 16

16

1

16

MCQs

17 – 20

4

3

12

Short Answer

21 – 22

2

4

8

Medium Answer

23 – 26

4

6

24

Long Answer

Total

26

 

60

 

PART B – OPTIONAL (20 Marks)

Choose only ONE of the following options:

1. Analysis of Financial Statements

2. Computerised Accounting

Q. No. Range

No. of Questions

Marks per Question

Total Marks

Type of Question

27 – 30

4

1

4

MCQs

31 – 32

2

3

6

Short Answer

33

1

4

4

Medium Answer

34

1

6

6

Long Answer

Total

8

 

20

 

 

Accountancy Which Chapter Practical Questions Expected?

Part A

Unit – 1: Accounting for Partnership Firms (Final Accounts)

1. Final Accounts ASKED EVERY YEAR: (TIME CONSUMING QUESTION – ATTEMPT LAST)

2. Preparation of Profit and Loss Appropriation Account       2010, 2013

3. Calculation of Interest on Capital (2016), Calculation of Partner’s Commission, Guarantee and Past Adjustments

4. CALCULATION OF GOODWILL – AVERAGE PROFIT/ SUPER PROFIT/ CAPITALISATION METHOD

 

Unit – 2: Reconstitution of Partnership (Admission of a Partner)

1. CALCULATION OF NEW RATIO, SACRIFICE AND GAINING RATIO (Almost every year)

2. TREATMENT OF GOODWILL IN CASE OF ADMISSION (2012, 2014)

3. REVALUATION ACCOUNT: 2013

4. JOURNAL ENTRIES AND PREPARATION OF B/S IN CASE OF ADMISSION: 2015, 2016, 2017, 2018, 2019, 2020, 2022, 2023, 2024, 2025

 

Unit – 3: Reconstitution of Partnership (Retirement and Death of a Partner)

1. TREATMENT OF GOODWILL IN CASE OF RETIREMENT/Death (2014)

2. CALCULATION OF DECEASED PARTNER’S SHARE OF PROFIT AND HIS CAPITAL A/C: 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2022, 2023, 2025

3. JOURNAL ENTRIES AND PREPARATION OF B/S IN CASE OF RETIREMENT: 2012, 2013, 2015, 2016, 2017, 2018, 2019 (J), 2020 (L), 2022, 2024 (J), 2026 (J)

 

Unit – 4: Dissolution of Partnership Firms

1. JOURNAL ENTRIES: 2012 (8), 2014 (8), 2015 (5), 2017 (5), 2019 (5)

2. PREPARATION OF REALISATION ACCOUNT + OTHER LEDGERS: 2016, 2018, 2020, 2022, 2023, 2024, 2025

 

Unit – 5: Accounting for Share Capital

1. FORFEITURE AND REISSUE OF FORFEITED SHARES: 2013, 2014, 2015, 2016, 2017

2. ISSUE OF SHARES WITH FORFEITURE OF SHARES – PREPARATION OF CASH BOOK AND BS: 2012, 2013, 2014, 2015, 2016, 2017, 2018 including forfeiture, 2019, 2020, 2022, 2023, 2024, 2025

 

Unit – 6: Accounting for Debentures (Issue and Redemption)

1. PREPARATION OF DISCOUNT/LOSS ON ISSUE OF DEBENTURES ACCOUNT

2. ISSUE AND REDEMPTION OF DEBENTURES:

a) ISSUE OF DEBENTURES FOR CASH

b) ISSUE WITH REDEMPTION OPTION (EVERY YEAR)

c) ISSUE OF DEBENTURES FOR CONSIDERATION OTHER THAN CASH  2024

d) CONVERSION OF DEBENTURES

Part B

Unit – 7: Financial Statements of a Company

Q.3. Draft a Format of Revised Balance Sheet of a Company and Statement of Profit and Loss.

 

Unit – 8: Analysis of Financial Statements

Comparative Statements: 2012, 2019, 2023, 2025

Common size Statement: 2020, 2022, 2024

 

Unit – 9: Ratio Analysis

1. CALCULATION OF CURRENT AND LIQUID RATIO:       2013, 2014, 2015, 2016, 2017, 2017, 2018, 2019, 2020, 2022, 2023, 2024, 2025

2. STOCK TURNOVER RATIO: 2015, 2016, 2018, 2019, 2020, 2022


Unit – 10: Cash Flow Statement

1. CALCULATION OF CASH FLOW FROM OPERATING ACTIVITIES (DIRECT METHOD):             2012

2. CALCULATION OF CASH FLOW FROM OPERATING ACTIVITIES (INDIRECT): 2014, 2015, 2018, 2019, 2020, 2022

3. CALCULATION OF CASH FLOW FROM INVESTING ACTIVITIES:           2016, 2017

4. CALCULATION OF CASH FLOW FROM FINANCING ACTIVITIES:                    2016

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