Solution for Maharashtra HSC Commerce Class 12 Book Keeping & Accountancy March 2023
Academic Year : 2022-23
Q1 (A) Write the word/phrase/term which can substitute each of the following
statements:
- Credit balance of profit and loss account – Net Profit
- Donation received for a specific purpose – Capital Receipt
- The ratio which is obtained after deducting old ratio from new ratio – Gain Ratio
- Expenses incurred on dissolution of firm – Dissolution/Realisation Expenses
- Tally software is classified into this category – Mercantile
Q1 (B) Calculate the following:
- Calculate 12.5% p.a. depreciation on furniture
(a) On2,20,000 for 1 year (b) On
10,000 for 6 months : ₹625 - Library books
_________ Less 10% Depreciation
5,000 = ` 45,000 : ₹50,000 - Apte and Bhate are sharing profits and losses in the ratio 3:2, if Kate is admitted at
¼ share then calculate new profit sharing ratio : 9:6:5 - Ganesh draws a bill for ` 40,000 on 15th January, 2020 for 2 months. He
discounted the bill with bank of India @ 15% p.a. on the same day. Calculate the
amount of discount : ₹1,000 - From the following information, calculate Current Assets :
Debtors60,000, Creditors
30,000, Bills Payable20,000, Stock
30,000,
Loose tools10,000, Bank Overdraft
10,000 : ₹1,00,000
Q1 (C) Do you AGREE/DISAGREE with the following statements :
- Partnership is an association of two or more persons : AGREE
- Not for profit concerns do not prepare Balance Sheet : DISAGREE
- Retiring partner is not entitled to share in general reserve and accumulated profit : DISAGREE
- Dissolution takes place when the relation among the partners comes to an end : AGREE
- The Authorized Capital is also known as Nominal Capital : AGREE
Q1 (D) Select the most appropriate alternative from those given below and rewrite
the statements :
- Maximum numbers of partners in firm are _ according to Companies Act
2013
(a) 10 (b) 25 (c) 20 (d) 50 - Income and expenditure account is a __ account
(a) Capital (b) Real
(c) Personal (d) Nominal - If asset is taken over by the partner _ account is debited
(a) Revaluation (b) Capital
(b) Asset (d) Balance Sheet - Death is compulsory __
(a) dissolution (b) admission
(c) retirement (d) winding up - The person on whom a bill is drawn is called a _
(a) drawee (b) payee
(c) drawer (d) acceptor
Question 2 (i)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q2.png)
Solution :
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A2-1024x467.png)
Question 2 (ii)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q2-i.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A2-i-1024x353.png)
Question 3 (i)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q3.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A3-1024x458.png)
Question 3 (ii)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q3-i.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A3-i.png)
Question 4 (i)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q4.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A4.png)
Question 4 (ii)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q4-i.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A4-i.png)
Question 5 (i)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q5.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A5.png)
Question 5 (ii)
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q5-i.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A5-i.png)
Question 6
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q6.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A6.png)
Question 7
![](https://www.commercelearning.in/wp-content/uploads/2023/12/Q7.png)
Solution
![](https://www.commercelearning.in/wp-content/uploads/2023/12/A7.png)
Q1 (A) Write the word/phrase/term which can substitute each of the following
- Credit balance of profit and loss account – Net Profit
- Donation received for a specific purpose – Capital Receipt
- The ratio which is obtained after deducting old ratio from new ratio – Gain Ratio
- Expenses incurred on dissolution of firm – Dissolution/Realisation Expenses
- Tally software is classified into this category – Mercantile
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