Download CBSE 2010 Accountancy Sample Papers
The class Xll Accountancy examination is divided into three parts A, B and C. Part A is compulsory whereas the student can select between part B and part C. The Part A consists of questions from Accounting for not for Profit Organisations,Partnership Firms and Companies and carries 60 marks. The part B has questions from Financial Accounting-II and has a total weightage of 40 marks. Part C contains questions on Computerized Accounting. Refer to the syllabus and the sample papers given below, so that you can make out where you are heading.
Download CBSE 2010 Accountancy Sample Papers
• Accountancy Sample Paper 1
• Accountancy Sample Paper 2
• Accountancy Sample Paper 3
• Accountancy Sample Paper 4
Syllabus:
Part A:
Accounting for Not-For-Profit Organisations, Partnership
Firms and Companies. (Periods 124)
Unit 1: Accounting for Not-For-profit Organisations (Periods 22)
Not for profit organisation: Meaning and examples.
Receipts and payments: Meaning and concept of fund based accounting.
Preparation of Income and Expenditure Account and Balance Sheet from Receipt and
Payment Account with additional information.
Unit 2: Accounting for Partnership firms (Periods 14)
Nature of Partnership firm: Partnership Deed-meaning, importance.
Partners’ Capital Accounts : Fixed vs Fluctuating Capital, Division of Profit among partners,
Profit and Loss Appropriation Account including past adjustments.
Unit 3: Reconstitution of Partnership (Periods 34)
Changes in Profit Sharing Ratio among the existing partners-Sacrificing Ratio and Gaining Ratio.
Accounting for Revaluation of Assets and Liabilities and distribution of reserves and
Accumulated Profits.
Goodwill: Nature, Factors affecting and methods of valuation: Average profit, Super profit
and Capitalisation methods.
Admission of a Partner: Effect of Admission of Partner, Change in Profit Sharing Ratio,
Accounting Treatment for Goodwill (as per AS 10), Revaluation of Assets and Liabilities,
Reserves (accumulated Profits) and Adjustment of Capitals.
Retirement/Death of a Partner: Change in Profit Sharing ratio, accounting treatment of
Goodwill, Revaluation of Assets and Liabilities, Adjustment of accumulated Profits
(Reserves) and capitals.
Unit 4: Accounting for Share Capital and Debenture (Periods 54)
Share Capital: Meaning, Nature and Types.
Accounting for share capital: Issue and Allotment of Equity and Preference Shares;
Private placement of shares, meaning of employee stock option plan, public subscription
of shares : over subscription and under subscription; issue at par, premium and at discount;
calls in advance, calls in arrears, issue of shares for consideration other than cash.
Forfeiture of shares : accounting treatment, re-issue of forfeited shares.
Presentation of Share Capital and Debenture in company’s Balance Sheet.
Issue of debenture-at par and premium; issue of debenture for consideration other than
cash.
Redemption of debentures out of capital; redemption methods : lump sum payment, draw
by lots, purchase in the open market and conversion (excluding cum-interest and exinterest).
Part B: Financial Statement Analysis
Unit 5: Analysis of Financial Statements (Periods 33)
Financial Statements of a Company: preparation of simple balance sheet of a company in
the prescribed form with major headings only.
Financial Statement Analysis: meaning, significance, limitations,
Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements,
Accounting Ratios: meaning and objectives, types of ratios:
Liquidity Ratios: Current Ratio, Liquid Ratio
Solvency Ratios: Debt to Equity, Total Assets to Debt, Proprietary Ratio
Activity Ratios: Inventory Turnover, Debtors Turnover, Payables Turnover,
Working Capital Turnover, Fixed Assets Turnover,
Profitability Ratio: Gross Profit, Operating Ratio, Net Profit Ratio, Return on
Investment, Earning Per Share, Dividend per Share, Price
Earning Ratio
Unit 6: Cash Flow Statement (Periods 33)
Cash Flow Statement: Meaning and objectives, preparation, adjustments related to
depreciation, dividend and tax, sale and purchase of non-current assets (as per revised
standard issued by ICAI)
Unit 7: Project Work in Accounting (Periods 18)
(Please refer to the guidelines published by the CBSE)
OR
Part C: Computerised Accounting (Periods 84)
Unit 5: Overview of Computerized Accounting System (Periods 12)
Concept and types of Computerised Accounting System (CAS)
Features of a Computerized Accounting System
Structure of a Computerised Accounting System
Unit 6: Accounting using Database Management System (DBMS)
(Periods 26)
Concept of DBMS
Objects in DBMS: Tables, Queries, Forms, Reports
Creating data tables for accounting
Using queries, forms and reports for generating accounting information.
Applications of DBMS in generating accounting information such as shareholders’
records, sales reports, customers’ profile, suppliers’ profile, payroll, employees’
profile, petty cash register.
Unit 7: Accounting Applications of Electronic Spreadsheet (Periods 24)
Concept of an Electronic Spreadsheet (ES)
Features offered by Electronic Spreadsheet
Applications of Electronic Spreadsheet in generating accounting information,
preparing depreciation schedule, loan repayment schedule, payroll accouning and
other such applications.
Unit 8: Practical Work in Computerised Accounting (Periods 22)
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Do you have any question? Please ask:
92 Responses to “Download CBSE 2010 Accountancy Sample Papers”
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Kindly tell me the passing marks in accountancy in
12 cbse out of 100?In both pracital & theory?
WITH THE FOLLOWING RATIO AND FURTHER INFORMATION GIVEN BELOW PREPARE A TRADING AND PROFIT AND LOSS A/C AND BALANCE SHEET
GROSS PROFIT RATIO-25%
NET PROFIT RATIO - 20%
STOCK TURNOVER RATIO - 10
NET PROFIT/ SHARE CAPITAL- 1/3
NET WORTH ;LIABILITY RATIO -1/2
FIXED ASSET /NET WORTH - 5/4
FIXED ASSET /CURRENT ASSETS 5/7
FIXED ASSETS - 1000000
CLOSING RATIO -100000
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Is there Debenture chapter avilable in the sybllus?
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repected sir
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distribution of profits
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i want 2 know that is there a choice b/w admission nd death chapters…can we do only 1 chapt out of these two
Respected Sir,
Please send my a detail of (CBSE 2010 ACCOUNTANCY SAMPLE PAPERS) in my email.
With regards
Gurmeet kaur (Comm Teacher)
Akal Academy residential public school,Baru Sahib
Himachal Pradesh(India)
Ph-09816185681,9816492794
do we have dissolution of partnership firm in the syllabus
debentures issued on discount is in syllabus for this year or not
how to slove prorata ques
pls let me know abt addition and deplition of chapters in acounts class12th
i want the solutions for these sample papers 2010 .. right now .. i have to practise pls pls fast …
in Reconstitution of Partnership in death chapter jlp will come or not in partneship guarantee will com e or not
please send blue print of accountancy&new sample paper
what do we mean by convertible debentures ? when on which conditions these are required ?
not for profit organisation ,sinking fund & dissolution is in the sylabus