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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