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PD PUBLICATIONS SB © COPYRIGHT ACCOUNTANCY y[ skkkkL= 2015 Rajeev Bansal's Class XII CHAPTERWISE With Solutions Q UESTION B ANK [; kfr i zkIr ,o a j k"V h;&v Ur j k Z"V h; i qjLd kj k sa l s l Ee kfur fo "k; fo k s"kK k sa } kj k l ad fy r i j h{ kk i zu&i= o sG uo hu l akk sf/ kr i zk: i r F kk e kfo Gx Ld he o sG v u ql kj l Ei w. k Z i kB ~;ÿ e i j v k/ kkfjr e g Roi w. k Z i zu k sa d k v /; k; @bd kb Z o sG ÿ e e sa l ady u fc g kj c k sM Z } kj k v k; k sft r xr o "k Z d k i j h{ kk i zu&i= c k sM Z i j h{ kk 2015 o sG fy , p kj i zkn k Z i zu&i= (gy l fgr ) M ODEL P APER (QUESTION-ANSWER WITH MARKING SCHEME) E S R U U C S C E % S 0 S 0 1 NO.1 ,l h h h dl 1 205 hk s uc i j{ k gr q,d aj o s gY; Gc qfod i h u kf i z k sjl gr Strictly according to the latest syllabus prescribed by Central Board of Secondary Education (CBSE), Delhi and Other State Boards & Navodaya, Kendriya Vidyalayas etc. following CBSE curriculum based on NCERT guidelines.
6

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Page 1: Strictly according to the latest syllabus prescribed by ... filePD PUB L I C A T I ONS S B © C OP YRI GHT Rajeev's Model Paper fgUnhµ50 vad Rajeev's Model Paper fgUnhµ100 vad Rajeev's

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TACCOUNTANCY

y[s kk'kkL=

2015Rajeev Bansal 's

Class XIICHAPTERWISE

With Solutions

Q UESTION

B ANK [;kfr izkIr ,oa jk"V™h;&vUrjkZ"V™h; iqjLdkjksa ls lEekfur fo"k;fo'ks"kKksa kjk ladfyrijhkk iz'u&i= osG uohu la'kksf/kr izk:i rFkk ekfo±Gx Ldhe osGvuqlkj lEiw.kZ ikB~;ÿe ij vk/kkfjregRoiw.kZ iz'uksa dk v/;k;@bdkbZ osG ÿe esa ladyufcgkj cksMZ kjk vk;ksftr xr o"kZ dk ijhkk iz'u&i=cksMZ ijhkk 2015 osG fy, pkj izkn'kZ iz'u&i= (gy lfgr)

MODEL PAPER(QUESTION-ANSWER WITH MARKING SCHEME)

E SR UU CS C E% S0 S01 NO.1

,l ch ih Mh ifCyds 'kUl

1205

hks uc

ijk grq ,d a j

os gY;

Gcqfodih

'uŸk fiz ks jlgr

Strictly according to the latest syllabus prescribed by Central Board of Secondary Education (CBSE), Delhi

and Other State Boards & Navodaya, Kendriya Vidyalayas etc. following CBSE curriculum based on NCERT guidelines.

Page 2: Strictly according to the latest syllabus prescribed by ... filePD PUB L I C A T I ONS S B © C OP YRI GHT Rajeev's Model Paper fgUnhµ50 vad Rajeev's Model Paper fgUnhµ100 vad Rajeev's

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Rajeev's Model Paper fgUnhµ50 vad

Rajeev's Model Paper fgUnhµ100 vad

Rajeev's Model Paper English : 50 Marks

Rajeev's Model Paper English : 100 Marks

dher % ,d lkS nl #i;k ek= ( 110.00)

© izdk’kd

Book Code : 8294

Rajeev's Model Paper O;kolkf;d v/;;u

Rajeev's Model Paper vFkZ'kkL=

Rajeev's Model Paper m|ferk

gekjs vU; ekWMy isij

Note : Due care and diligence has been taken while editing and printing the text, the editor, co-ordinator and the publisher of the text hold no responsibility for any mistake that mayhave inadvertently crept in.

,l ch ih Mh ifCyds 'kUl] 3/20B, vkxjk&eFkqjk ckbZikl jksM] fudV rqylh flusek] vkxjkµ282 002

nwjHkk"k % (0562) 2854327, 2527707, 3257009, 3208010, 4042977 eksckby % 09358177555, 09412258082-85

QSDl % (0562) 2858183; e-mail : [email protected]; website : www.sahityabhawan.com

Printing and Publishing rights with the Publisher.The material in this publication is copyrighted. No part of this text may be reproduced or

copied in any form or by any means without the written permission of the publisher. Breach of this condition is liable for legal action.

ISBN : 978-93-5167-999-8

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v/;k; i"B&la[;k1. xSj&ykHkdkjh laxBuksa@xSj&O;kikfjd laLFkkvksa dk ys[kkadu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1—10

[Accounting for Not-for-Profit Organisations]

2. lk>snkjh Qeks± dk ys[kkadu % vk/kkjHkwr vo/kkj.kk,° . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11—18

[Accounting for Partnership Firms : Basic Concepts]

3. lk>snkjh dk iquxZBuµorZeku lk>snkjksa ds ykHk&foHkktu vuqikr esa ifjorZu . . . . . . . . . . . . . . . . . . . . . . 18—23

[Reconstitution of Partnership—Change in Profit-Sharing Ratio among the Existing Partners]

4. [;kfr % vFkZ] izœfr] izHkkfor djus okys dkjd ,oa ewY;k°du fof/k;k° . . . . . . . . . . . . . . . . . . . . . . . . . . . 23—26

[Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation]

5. lk>snkjh dk iquxZBu % lk>snkj dk izos'k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26—33

[Reconstitution of Partnership : Admission of a Partner]

6. lk>snkjh dk iquxZBuµlk>snkj dk vodk'k xzg.k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34—45

[Reconstitution of Partnership : Retirement of a Partner]

7. lk>snkjh dk iquxZBuµlk>snkj dh eR;q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46—53

[Reconstitution of Partnership—Death of a Partner]

8. lk>snkjh QeZ dk fo?kVu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53—66

[Dissolution of a Partnership Firm]

9. va'kksa dk fuxZeu] gj.k ,oa iqu%fuxZeu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66—81

[Issue, Forfeiture and Re-Issue of Shares]

10. Ω.ki=ksa dk fuxZeu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81—89

[Issue of Debentures]

11. Ω.ki=ksa dk 'kks/ku . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89—97

[Redemption of Debentures]

12. dEiuh dk foŸkh; fooj.k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97—107

[Financial Statements of a Company]

13. foŸkh; fo'ys"k.k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107—109

[Financial Analysis]

14. foŸkh; fo'ys"k.k ds ;U= ;k midj.k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110—116

[Tools of Financial Analysis]

15. ys[kkadu vuqikr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116—125

[Accounting Ratios]

16. jksdM+ izokg fooj.k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125—134

[Cash Flow Statement]

lizkn'kZ iz'u&i= : lSV 1–4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1—24

[Model Paper : Set 1–4]

lcksMZ ijhkk iz'u&i= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i)

[Board Examination Paper]

fo"k;&lpw h

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1

Hkkx (v) % oLrqfu"B iz'u(Objective Type Questions)

cgqfodYih; iz'u (Multiple Choice Questions) 1234567890123456712345678901234567

funsZ'kµfuEufyf[kr iz'uksa esa pkj fodYi gSa] ftuesa ls ,d fodYi lghgSA lgh fodYi dk pquko djsa ,oa mÙkj&i= esa fpfÊr djsa %

Instruction : In the following questions there are four

options of which only one is correct. You have to choose

the correct option and mark in the answer sheet :

1. vk;&O;; [kkrk gksrk gS (Income and Expenditure Account

is) :

(a) O;fäxr [kkrk (Personal Account)

(b) okLrfod [kkrk (Real Account)

(c) ukeek= [kkrk (Nominal Account)

(d) buesa ls dksbZ ug° (None of these)

2. ,d Dyc kjk izkIr vkthou lnL;rk 'kqYd dks fn[kk;k tkrk gS (Life

Membership Fees received by a club is shown in) :

(B.S.E.B., 2009, 10, 11)

(a) vk;&O;; [kkrs esa (In Income & Expenditure A/c)

(b) vkfFkZd fpV~Bk esa (In Balance Sheet)

(c) ykHk&gkfu [kkrk esa (In Profit and Loss A/c)

(d) buesa ls fdlh esa Hkh ug° (None of these)

3. izkfIr vkSj Hkqxrku [kkrk gS (Receipts and Payments Account

is a) : (J.A.C., 2014)

(a) O;fäxr [kkrk (Personal Account)

(b) okLrfod [kkrk (Real Account)

(c) ukeek= [kkrk (Nominal Account)

(d) buesa ls dksbZ ug° (None of these)

4. vk;&O;; [kkrk cuk;k tkrk gS (Income and Expenditure Ac-

count is prepared) :

(a) O;kolkf;d laLFkku kjk (By Business Organisation)

(b) vkS|ksfxd laLFkku kjk (By Industrial Organisation)

(c) ykHk u dekus okyh laLFkk kjk (By Not-for-Profit

Organisation)

(d) lHkh laLFkkuksa kjk (By All Organisations)

5. lfpo dks ekuns; dk Hkqxrku gS (Payment of honorarium to

secretary is treated as) : (B.S.E.B., 2013)

(a) iw¡thxr O;; (Capital expenditure)

(b) vk;xr O;; (Revenue expenditure)

(c) uxn O;; (Cash expenses)

(d) buesa ls dksbZ ug° (None of these)

6. cdk;k pUnk gS (Outstanding subscription is a) :

(B.S.E.B., 2013)

(a) vk; (Income) (b) lEifÙk (Asset)

(c) nkf;Ro (Liability) (d) buesa ls dksbZ ugha (None of these)

7. olh;r dks ekuuk pkfg, (Legacies should be treated as) :

(J.A.C., 2014)

(a) nkf;Ro (A Liability)

(b) iw¡thxr izkfIr (A Capital Receipt)

(c) vk;xr izkfIr (A Revenue Receipt)

8. xSj&O;kikfjd laLFkkvksa esa ns;rkvksa ij ifjlEifÙk;ksa osG vkf/kD; dksdgrs g® (The excess of assets over liabilities in non-

trading concerns is termed as) : (B.S.E.B., 2010)

(a) iw¡th fuf/k (Capital Fund)

(b) iw¡th (Capital)

(c) ykHk (Profit) (d) 'kq¼ ykHk (Net Profit)

9. ,d xSj&O;kikfjd laLFkk osG fy, ekuns; gksrk gS (For a non-trad-

ing concern, honorarium is) : (B.S.E.B., 2011)

(a) vk; (An Income) (b) ifjlEifÙk (An Asset)

(c) O;; (An Expense) (d) buesa ls dksbZ ug° (None of these)

10. ;fn Li"Vr;k oqGN u fn;k gks] rks izos'k 'kqYd dks ekuk tkrk gS (En-

trance fees, unless otherwise stated, is treated as) :

(a) iw¡thxr izkfIr (A Capital Receipt)

(b) vk;xr vk; (A Revenue Income)

(c) ns;rk (A Liability)

(d) buesa ls dksbZ ugha (None of these)

11. fof'k"V nku gS (Specific donation is)—

(a) iw¡thxr izkfIr (Capital Receipt)

(b) vk;xr izkfIr (Revenue Receipt)

(c) lEifÙk (Asset)

(d) buesa ls dksbZ ugha (None of these)

12. vk;&O;; [kkrk esa ys[kk fd;k tkrk gS (Income and Expendi-

ture Account records)—

(a) iw¡thxr enksa dk (Capital items)

(b) vk;xr enksa dk (Revenue items)

(c) a ,oa b nksuksa dk (a and b both)

(d) buesa ls dksbZ ugha (None of these)

13. ,d Dyc kjk izkIr vkthou lnL;rk 'kqYd gS (Life member-

ship fee received by a club is)—

(a) vk;xr izkfIr (Revenue Receipt)

(b) iw¡thxr izkfIr (Capital Receipt)

(c) a ,oa b nksuksa (a and b both)

(d) buesa ls dksbZ ugha (None of these)

14. iw¡thxr izÏfr dh lHkh izkfIr;k¡ fn[kkbZ tkrh gSa (All receipts of

capital nature are shown in)—

(a) vk;&O;; [kkrk esa (Income and Expenditure A/c)

(b) fLFkfr&fooj.k esa (Balance Sheet)

(c) ykHk&gkfu [kkrk esa (P. & L. A/c)

(d) buesa ls dksbZ ugha (None of these)

xSj&ykHkdkjh laxBuksa@xSj&O;kikfjdlaLFkkvksa dk ys[kkadu

[ACCOUNTING FOR NOT-FOR-PROFIT ORGANISATIONS]

1

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2 Rajeev’s Model Paper ys[kk'kkL= (XII)

15. vk;xr izÏfr dh lHkh ensa fn[kkbZ tkrh gSa (All items of revenue

in nature are shown in)—

(a) vk;&O;; [kkrk esa (Income and Expenditure A/c)

(b) fLFkfr fooj.k esa (Balance Sheet)

(c) a rFkk b nksuksa esa (a and b both)

(d) buesa ls dksbZ ugha (None of these)

16. fuEu esa ls dkSu&lk vykHkdkjh laxBu ugha gS (Which of the fol-

lowing is not a not-for-profit organisation)—

(a) Ldwy (School)

(b) vLirky (Hospital)

(c) Dyc (Club)

(d) lk>snkjh QeZ (Partnership Firm)

17. ,d Dyc kjk izkIr vfxze pUns dks fpës ds --------- ik esa fn[kk;ktkrk gS (Subscriptions received in advance by a club are

shown on .......... side of the Balance Sheet)—

(a) lEifÙk ik (Assets Side)

(b) nkf;Ro ik (Liabilities Side)

(c) MsfcV ik (Debit Side)

(d) ØsfMV ik (Credit Side)

18. fuEu esa ls dkSu vk; ug° gS (Which of the following is not an

income)—

(a) pUnk (Subscription)

(b) nku (Donation)

(c) fVdV dh fcØh (Sale of Ticket)

(d) ,.Mkses.V fuf/k (Endowment Fund)

19. xSj&O;kikfjd laLFkku esa vf/kd ysu&nsu gksrs g® (Most transactions

in non-trading concerns are)—

(a) udn (Cash)

(b) m/kkj (Credit)

(c) (a) vkSj (b) nksuksa (Both (a) and (b))

(d) buesa ls dksbZ ugha (None of these)

20. ykHk u dekus okyh laLFkk dk eq[; mís'; gksrk gS (The main object

of non-profit organization is)—

(a) ykHk dekuk (To earn the Profit)

(b) lekt dh lsok djuk (To Serve the Society)

(c) ykHk&gkfu [kkrk rS;kj djuk (To Prepare Profit & Loss A/c)

(d) mijksDr lHkh (All the above)

21. ,d laLFkk kjk izkIr pUnk gS (Subscription received by an

organisation is)—

(a) iw¡thxr izkfIr (Capital Receipt)

(b) vk;xr izkfIr (Revenue Receipt)

(c) ‘a’ ,oa ‘b’ nksuksa (Both ‘a’ and ‘b’)

(d) mijksDr esa ls dksbZ Hkh ugha (None of the above)

22. izkfIr ,oa Hkqxrku [kkrk lkjka'k gS (Receipts and Payments A/c

is a summary of)—

(a) leLr i¡wthxr izkfIr ,oa Hkqxrkuksa dk (All Capital Receipts

and Payments)

(b) leLr vk;xr izkfIr ,oa Hkqxrkuksa dk (All Revenue Re-

ceipts and Payments)

(c) leLr vk;xr ,oa i¡wthxr izkfIr ,oa Hkqxrkuksa dk (All Rev-

enue and Capital Receipts and Payments)

(d) mijksDr esa ls dksbZ ugha (None of the above)

23. o"kZ osG nkSjku izkIr pUnk 50,000; o"kZ osG vUr esa vnÙk pUnk 8,000;

o"kZ osG izkjEHk esa vnÙk pUnk ` 6,000A pUnksa ls izkIr 'kq¼ vk; gksxh(Subscription received during the year 50,000; Sub-

scriptions outstanding at the end of the year ` 8,000;

Subscription outstanding at the beginning of the year

` 6,000. Net Income from subscription will be)—

(a) 48,000 (b) 64,000

(c) 52,000 (d) 36,000

24. o"kZ osG nkSjku izkIr pUnk ` 1,80,000; o"kZ osG vUr esa vnÙk pUnk` 20,000; o"kZ osG vUr esa izkIr vfxze pUnk 10,000A vk; rFkk O;;[kkrs esa ØsfMV dh tkus okyh pUns dh jkf'k gksxh (Subscription

received during the year ` 1,80,000; Subscriptions

outstanding at the end of the year 20,000; Subscrip-

tions received in advance at the end of the year

` 10,000. The amount of subscription to be credited to

Income and Expenditure account will be)—

(a) 2,10,000 (b) 1,90,000

(c) 1,70,000 (d) 2,00,000

25. ;fn fof'k"V dks"k la/kkfjr gksrk gS vkSj ;fn O;; jkf'k fof'k"V dks"k dhdqy jkf'k ls vf/kd gks rks 'ks"k O;;ksa dks fy[kk tkuk pkfg, (In case

specific fund is maintained, the expenses exceeding

the amount of the funds, should be recorded on)—

(a) vkfFkZd fpV~Bk osG nkf;Ro ik esa (Liabilities Side of the

Balance Sheet)

(b) vk;&O;; [kkrs osG MsfcV ik esa (Debit side of the Income

and Expenditure Account)

(c) vk;&O;; [kkrs osG ØsfMV ik esa (Credit Side of the In-

come and Expenditure Account)

(d) fLFkfr fooj.k osG lEifÙk ik esa (Assets Side of the Bal-

ance Sheet)

26. miHkksxtU; enksa dh fcØh ls lHkh izkfIr;ksa dks ekuk tkrk gS (All re-

ceipts from sale of consumable items are treated as)—

(a) i¡wthxr izkfIr;k¡ (Capital Receipts)

(b) vk;xr izkfIr;k¡a (Revenue Receipts)

(c) ‘a’ vkSj ‘b’ nksuksa (Both ‘a’ and ‘b’)

(d) buesa ls dksbZ ugha (None of these)

27. o"kZ osG nkSjku izkIr pUns dh jkf'k ` 5,000 gS] vxys o"kZ osG fy, vfxzeizkIr jkf'k 300 gSA pkyw o"kZ osG fy, vnÙk jkf'k 400 gSA vk;&O;;[kkrs esa pUns osG fy, ØsfMV dh tkus okyh jkf'k gS (Subscriptions

received in cash during the year ` 5,000, Amount re-

ceived in advance for the next year is ` 300. Amount

outstanding for current year was ` 400. The amount

to be credited to the Income and Expenditure Account

is)—

(a) 4,000 (b) 5,100

(c) 4,200 (d) 4,600

28. ;fn vk; 16,000 gS vkSj i¡wth dks"k esa MsfcV dh xbZ deh 4,300 gSrks O;; gS (If income is ` 16,000 and ‘deficit’ debited to

capital fund is ` 4,300, then expenditure is)—

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3xSj&ykHkdkjh laxBuksa@xSj&O;kikfjd laLFkkvksa dk ys[kkadu

(a) 16,000 (b) 4,300

(c) 20,300

(d) buesa ls dksbZ ugha (None of these)

29. vk; o O;; [kkrk dk 'ks"k a a a a a a a a a a a a n'kkZrk gS (Balance of Income

and Expenditure Account shows)—

(a) gLrLFk jksdM+ (Cash in hand)

(b) iw¡th dks"k (Capital Fund)

(c) 'kq¼ vk; (Net Profit)

(d) O;; ij vk; dh vf/kdrk ;k foykserk (Excess of Income

over Expenditure or Vice Versa)

30. e`r O;fDr dh olh;r ls izkIr lEifÙk dks dgk tkrk gS (Property

received as a result of the will of the deceased person

is called)—

(a) fjDFk (Legacy) (b) ekuns; (Honorarium)

(c) nku (Donation) (d) pUnk (Subscription)

31. izkfIr ,oa Hkqxrku [kkrk lkekU;r;k n'kkZrk gS (Receipts and Pay-

ments Account usually indicates)—

(a) vkf/kD; (Surplus)

(b) iw¡th dks"k (Capital Fund)

(c) MsfcV 'ks"k (Debit Balance)

(d) ØsfMV 'ks"k (Credit Balance)

32. vk; rFkk O;; [kkrk fn[kkrk gS (Income and Expenditure Ac-

count generally indicates)—

(a) vkf/kD;@?kkVk (Surplus/Deficit)

(b) jksdM+ 'ks"k (Cash Balance)

(c) iw¡th dks"k (Capital Fund)

(d) 'kq¼ ykHk@gkfu (Net Profit/Loss)

33. fo'ks"k mís'; osG fy, izkIr nku fn[kkbZ tk;sxh (Donation received

for specific objective will be shown)—

(a) vk;&O;; [kkrs esa (In Income and Expenditure A/c)

(b) fpës osG nkf;Ro ik esa (On Liability side of B/S)

(c) fpës osG lEifÙk ik esa (On Assets side of B/S)

(d) buesa ls dksbZ ugha (None of these)

34. ykHk u dekus okyh laLFkkvksa esa O;; dh vk; ij vf/kdrk dks dgk tkrkgS (In not-for-profit organisations, exess of expenditure

over income is called)—

(a) gkfu (Loss) (b) ykHk (Profit)

(c) deh@?kkVk (Deficit) (d) vf/k'ks"k (Surplus)

[mÙkj % 1. (c), 2. (b), 3. (b), 4. (c), 5. (b), 6. (b), 7. (b),

8. (a), 9. (c), 10. (b), 11. (a)] 12. (b)] 13. (b)] 14. (b)]15. (a), 16. (d)] 17. (b)] 18. (d)] 19. (a)] 20. (b),

21. (b), 22. (c), 23. (c), 24. (b), 25. (b), 26. (b),

27. (b), 28. (c), 29. (d), 30. (a), 31. (c), 32. (a),

33. (b), 34. (c)]

Hkkx (c) % xSj&oLrqfu"B iz'u(Non-Objective Type Questions)

y?kq mÙkjh; iz'u (Short Answer Type Questions) 1234567890123412345678901234

iz'u 1. izkfIr ,oa Hkqxrku [kkrk vkSj jksdM+ cgh eas vUrj crkb,A(Distinguish between Receipts and Payments Account and

Cash Book.)

mÙkjµ izkfIr ,oa Hkqxrku [kkrk vkSj jksdM+ cgh esa vUrj

vUrj dk vk/kkj izkfIr ,oa Hkqxrku [kkrk jksdM+ cgh

1. vk/kkj bldk vk/kkj jksdM+ cgh gSA bldk vk/kkj udn izkfIr;k¡ vkSj udn Hkqxrku gSA

2. izfof"V;k¡ blesa fof/kokj izfof"V;k¡ ugha dh tkrh gSaA blesa frfFkokj izfof"V;k¡ dh tkrh gSaA3. vof/k bls ys[kkadu vof/k osG vUr esa rS;kj fd;k tkrk gSA bls nSfud vk/kkj ij rS;kj fd;k tkrk gSA4. laLFkk,¡ bls vykHkdkjh laLFkkvksa kjk rS;kj fd;k tkrk gSA bls ykHkdkjh vkSj xSj&ykHkdkjh nksuksa laLFkkvksa kjk rS;kj fd;k

tkrk gSA

iz'u 2. izkfIr ,oa Hkqxrku [kkrk dh pkj fo'ks"krkvksa dks crkb,A (State

four characteristics of Receipts and Payment Account.)

(B.S.E.B., 2014)

mÙkjµ(1) izÏfrµjksdM+ cgh dk lkjka'k gksus osG dkj.k ;g ,d okLrfod[kkrk gSA

(2) MsfcV ikµbleas vk;xr vkSj iw¡thxr izkfIr;ksa dks MsfcV ik esafy[kk tkrk gSA

(3) ØsfMV ikµblosG ØsfMV ik esa lHkh vk;xr ,oa iw¡thxr Hkqxrkuksadks fy[kk tkrk gSA

(4) xSj&jksdM+ enµblesa fdlh Hkh xSj&jksdM+ enksa dks ugha fy[kk tkrk gSA

iz'u 3. vk;&O;; [kkrk dh pkj fo'ks"krkvksa dks crkb,A (State

four characteristics of Income and Expenditure Account.)

mÙkjµ(1) ;g ,d uke&ek= [kkrk gSA(2) bl [kkrs esa osGoy vk;xr enksa dks fy[kk tkrk gS] iw¡thxr enksa dks ughaA(3) blesa osGoy pkyw o"kZ osG gh vk; ,oa O;; fy[ks tkrs gSaA xr o"kZ ;k

vkxkeh o"kks± ls lEcfU/kr vk;&O;;ksa dks blesa ugha fy[kk tkrk gSA(4) bl [kkrs dk 'ks"k ^vkf/kD;* ;k ^deh* dks izdV djrk gSAiz'u 4. izkfIr ,oa Hkqxrku [kkrk rFkk vk;&O;; [kkrk esa vUrj crkb,A

(Distinguish between Receipts and Payment Account andIncome and Expenditure Account.)

mÙkjµ izkfIr ,oa Hkqxrku [kkrk rFkk vk;&O;; [kkrk esa vUrjvUrj dk vk/kkj izkfIr ,oa Hkqxrku [kkrk vk;&O;; [kkrk

1. [kkrs dh izÏfr ;g okLrfod [kkrk gSA ;g uke&ek= [kkrk gSA2. izkjEHk ;g [kkrk izkjfEHkd jksdM+ vkSj cSad 'ks"k ls izkjEHk gksrk gSA ;g fdlh izkjfEHkd 'ks"k ls izkjEHk ugha gksrk gSA3. vfUre 'ks"k bldk vfUre jksdM+ gkFk esa ;k cSad esa ;k cSad vf/kfod"kZ bl [kkrs dk vfUre ifj.kke vkf/kD; ;k deh dks crkrk gSA

gksrk gSA4. vkfFkZd fpëk bl [kkrs osG lkFk vkfFkZd fpëk dk gksuk vko';d ugha gSA bl [kkrs osG lkFk&lkFk vkfFkZd fpëk Hkh rS;kj fd;k tkrk gSA