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The fear of accounts in class 12 commerce stream students is the same as the fear of math in science stream students. Accounts are a bit complex; solving questions and maintaining the right sheets and balances is a little bit tough, but this can be manageable with the help of practice. Competency level is to be increased by 15-20%.
Sample papers for Class 12 accounts are best as practice material for students. If you are having doubts about your preparation or are confused about what type of questions you will receive in the exam, then don’t worry; sample papers will solve all your doubts regarding your exams.
The official website of CBSE offers a free download of the Class 12 Accounts Sample Paper in PDF format. Students can download the sample paper and work through it alone, with peer and teacher assistance, or both.
Additionally, the students can assess their success by comparing their responses with the offered solutions. Before the test, students can utilise the sample paper as a revision aid to go over key ideas and subjects again.
Add the CBSE Class 12 additional papers to your study routine to practice competency-based questions. Students can understand the exam pattern with its mark distribution to prepare as per the latest format.
<red> ➜ <red> Class 12 Accounts Set 1 SQP + Marking Scheme
Use the downloaded Edudel Accounts practice paper released by DeIE to help students with self-evaluation. They can practice using these papers and modify their exam preparation strategy.
Correct” option case-based MCQ
Statement Combo” based MCQ
Find the value for X, Y and Z” based on MCQ
Date based” MCQ
Statement I & II case-based
State options available and why
Journal entries
Missing figure tabular
Journal entries
Case-based Balance Sheet
Subjective based
The accounts question paper for class 12 contains 34 questions and is divided into two parts. Part A is Accounting for Partnership Firms and Companies and carries 60 marks, and Part B includes two topics: Analysis of Financial Statements and Computerized Accounting. Here is the exam pattern:
Exam Duration: 3 hours.
Total Marks: Theory: 80 marks; Practical: 20 marks
Questions 1 to 16 and 27 to 30 are 1-mark questions. These are primarily multiple-choice questions, which are typically simple and require selecting the correct option from the provided choices.
Example: Interest on a partner’s loan is credited to:
Questions numbers 17 to 20, 31, and 32 carry three marks. These questions require concise answers and test students' understanding and ability to express their knowledge clearly and briefly.
Example: Cheese and Slice are equal partners. Their capital as of April 1, 2022, was Rs. 50,000 and Rs. 1,00,000, respectively. After the accounts for the financial year ending March 31, 2023, have been prepared, it is observed that interest on capital at 6% per annum and salary to Cheese at ₹5,000 per annum, as provided in the partnership deed, have not been credited to the partners’ capital accounts before distribution of profits. You are required to provide the necessary rectifying entries using the P&L adjustment account.
Questions 21–22 and 33 carry four marks each. These questions demand detailed answers and often involve explaining concepts, solving problems, or discussing topics at length.
Example: Atishyokti Ltd. company was registered with an authorized capital of ₹ 20,00,000 divided into 2,00,000 equity shares of ₹ 10 each, payable ₹ 3 on application, ₹ 6 on the allotment (including ₹ 1 premium), and balance on a call. The company offered 80,000 shares for public subscription. All the money has been duly called and received except for allotment and call money on 5,000 shares held by Manish and call money on 4,000 shares held by Alok. Manish’s shares were forfeited, and out of these 3,000 shares, ₹ 9 per share was re-issued as fully paid up. Show share capital in the books of the company. Also, prepare notes for accounts.
Questions Nos. 23 to 26 and 34 carry 6 marks each; they require detailed answers, mostly balance sheet-based questions.
Example: The directors of Rockstar Ltd. invited applications for 2,00,000 shares of ₹ 10 each, issued at a 20% premium. Share was payable as ₹ 5 on application, ₹ 4 (including premium) on allotment, and the balance on call. The public had applied for 3,20,000 shares, out of which applications for 20,000 shares were rejected, and the remaining were allotted on a pro-rata basis. Simba, an applicant for 15,000 shares, failed to pay the allotment and call money. His shares were forfeited, and out of these, 6,000 shares were reissued at a discount of ₹2 per share. Journalize.
There is no overall preference. However, an internal choice has been provided in 7 questions of one mark, 2 questions of three marks, 1 question of four marks, and 2 questions of six marks.
These CBSE Class 12 Sample Papers have several uses for teachers as well as students. Here are some benefits of these sample paper PDFs for students.
While every chapter in the Class 12 Accounts is important, there are a few chapters and topics that carry significant weight in the exam. These include-
Unit 1. Accounting for Partnership Firms (36 marks): This unit includes four chapters: Accounting for Partnership, Reconstitution of a Partnership Firm (Admission, Retirement/Death), and Dissolution of a Partnership Firm. This unit contains marks that are almost equal to passing marks and are the highest among all.
Unit 2: Accounting for Companies (24 marks): The second unit includes two chapters on accounting for share capital, issues, and redemption of debentures. The second unit has the same importance as the first one. If you want to score high, then this unit will help you achieve the desired marks.
Unit 3 and Unit 4 (12, 8 marks): Units 3 and 4 carry 20 marks together, where 12 marks are occupied by Unit 3 and 8 marks by Unit 2.
Studying accounts can be challenging, but with the right approach, students can excel in this subject. Here are some tips for effective study:
Class 12 CBSE Accounts Sample Paper 2024–25 is an invaluable resource for students. This will not just help you excel as a class 12 student but also equip you with the most important skills, such as time management and critical thinking, which are essential for future careers. We hope that the CBSE sample papers for class 12 accounts will help you achieve your goals.
Yes, the latest Class 12 Accounts Sample Paper has been released by CBSE on the official academic website.
Downloading from the official website is easy. Students just have to visit the official website and click on "SQP 2024-25" to download the paper. They can directly download from the links given on this page.
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