Home Uncategorized HSC Accounts Paper Solution March 2023 -Maharashtra Class 12th

HSC Accounts Paper Solution March 2023 -Maharashtra Class 12th

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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:
  1. Credit balance of profit and loss account – Net Profit
  2. Donation received for a specific purpose – 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 – Mercantile
Q1 (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 months : ₹625
  2. Library books _________ Less 10% Depreciation 5,000 = ` 45,000 : ₹50,000
  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 : 9:6:5
  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 : ₹1,000
  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 : ₹1,00,000
Q1 (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
Q1 (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
Question 2 (i)
Solution :

Question 2 (ii)
Solution

Question 3 (i)
Solution

Question 3 (ii)
Solution

Question 4 (i)
Solution

Question 4 (ii)
Solution

Question 5 (i)
Solution

Question 5 (ii)
Solution

Question 6
Solution

Question 7
Solution

Q1 (A) Write the word/phrase/term which can substitute each of the following
  1. Credit balance of profit and loss account – Net Profit
  2. Donation received for a specific purpose – 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 – Mercantile

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