Home Uncategorized HSC Commerce Class 12 Maharashtra Accounts March 2023 Paper Solution

HSC Commerce Class 12 Maharashtra Accounts March 2023 Paper Solution

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Q 1. All objective questions are compulsory

(A) Write the word/phrase/term which can substitute each of the following
statements:

(1) Credit balance of profit and loss account Net Profit

(2) Donation received for a specific purpose Specific donation/ Capital Receipt

(3) The ratio which is obtained after deducting old ratio from new ratio Gain Ratio

(4) Expenses incurred on dissolution of firm. Dissolution/realisation Expenses

(5) Tally software is classified into this category Eercantile

B) Calculate the following:

(1) Calculate 12.5% p.a. depreciation on furniture
(a) On 2,20,000 for 1 year (b) On 10,000 for 6 month

SOLUTION

(2) Library books _________ Less 10% Depreciation 5,000 = ` 45,000

SOLUTION

(3) 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

SOLUTION

(4) 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.

SOLUTION

(5) From the following information, calculate Current Assets :
Debtors 60,000, Creditors 30,000, Bills Payable 20,000, Stock 30,000,
Loose tools 10,000, Bank Overdraft 10,000

SOLUTION

(C) Do you AGREE/DISAGREE with the following statements :

(1) Partnership is an association of two or more persons AGREE

(2) Not for profit concerns do not prepare Balance Sheet DISAGREE

(3) Retiring partner is not entitled to share in general reserve and accumulated profit DISAGREE

(4) Dissolution takes place when the relation among the partners comes to an end AGREE

(5) The Authorized Capital is also known as Nominal Capital AGREE

(D) Select the most appropriate alternative from those given below and rewrite the statements :

(1) Maximum numbers of partners in firm are _______ according to Companies Act 2013
(a) 10 (b) 25 (c) 20 (d) 50

(2) Income and expenditure account is a _______ account
(a) Capital (b) Real (c) Personal (d) Nominal

(3) If asset is taken over by the partner____________ account is debited
(a) Revaluation (b) Capital (b) Asset (d) Balance Sheet

(4) Death is compulsory ___________
(a) dissolution (b) admission (c) retirement (d) winding up

(5)The person on whom a bill is drawn is called a ____________
(a) drawee (b) payee (c) drawer (d) acceptor

Q.2 A

SOLUTION

Q.2 B

SOLUTION

Q.3 A

SOLUTION

Q.3 B

SOLUTION

Q.4

SOLUTION

Q.5 A

SOLUTION

Q.5 B

SOLUTION

Q.7

SOLUTION

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