cbse 2014 question paper for class 12 accountancy - foreign

8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign

1/44
http://schools.aglasem.com/?page_id=2026http://schools.aglasem.com/?page_id=2026


2/44

9?/

J na GaA J m l| {J Lo T-` Wg Ww{Y `0 .=2~Gg og =>.3> ~Gg YJ @0a Jghl T-`J ag X0|DgMamLo Mh{V Jg ZamaT hg Cam-`wpYJ a `m J agL Cam Tjt {lF|Dg&

êbmsb cjbck tjmt tjfs qubstfg` pmpbr cg`tmf`s .=2 m.a. tg =>.3> m.a., tjb

stuhb`ts wfee rbmh tjb qubstfg` pmpbr gèy m`h wfee `gt wrftb m`y m`swbr g`

tjbm`swbr-lggk hurfò tjfs pbrfgh.

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3/44

9?/

3,

3,

>> 5Mam ?2,>>> 5_r & = Ml, =3J ag Cja|Tg

PahrlaPa| W| =/8 PaD Jg {lB MYwl J ag BJ TB oa^gZam Jg W| hgb {Zna & MYwl

M`Tr `yGr Jg W| ?2,>>>5lana & U W J s na{Y J a WynaJ T J s{GB Y_a MYwl

Jg hgb `m C`nw lgTZgTa|Jg {lB MahnJ mag GTaWAa {h{0na J s{GB & 3

Ljuwm` m`h Sjfvma wbrb pmrt`brs f` m ifra sjmrf`o prgifts f` tjb rmtfg

gi 3 4 ,>>> m`h 5 ?2,>>> rbspbctfvbey. Xjby

mhafttbh Mtue g` =stMprfe, =3 ms m `bw pmrt`br igr =/8tjsjmrb f` tjb

iuturb prgifts. Mtue lrguojt 5?2,>>> ms jfs cmpftme. Cmecuemtb tjb vmeub

gi ogghwfee gi tjb ifra m`h rbcgrh `bcbssmry dgur`me b`trfbs igr tjb mlgvb

trm`smctfg`s g` Mtues mhafssfg`.

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5/44

9?/> 5 ngJ Jg =>,>>>, =>% O Rà| J a

{TDWT {J na & {TDWT `m `yR og M{PZaT jMa & {TDWT J s bYaQ Jg MTwoam,

O Rà| `m naG MVha{iJ MaVam `m 3> {oY~m Y_a 3= WaA J agZgn jagYa j Y_a

agY `m J m J s J ]0aYr =>%j &

3= WaA, =3 J agoWa jagTg halr MVha{iJ s Jg {lB O R` naG og o~pVY Y_aO Rà| `m ha{iJ naG J ag laP-ja{T {hhmR W| _aTaY[mY J mTg J r MahnJ

magGTaWAa {h{0na J s{GB & 3

Yfsjbsj Eth. fssubh =>,>>>, =>% Hblb`turbs gi 5=>> bmcj g` =stMprfe,

=tj Sbptbalbr m`h

3=st

Amrcj m`h tmx hbhuctbh mt sgurcb fs =>%.

^mss tjb `bcbssmry dgur`me b`trfbs rbemtbh tg tjb hblb`turb f`tbrbst igr

tjb jmei-ybmrey b`hfò g` 3=st Amrcj, =3 m`h trm`sibr gi f`tbrbst g`

hblb`turbs igr tjb ybmr tg Stmtbab`t gi ^rgift m`h Egss.

=>. {TT{l{FY `[mp_{Yna| W| MahnJ magGTaWAa {h{0na J s{GB 4 3

(f) {J W L{S0na {l{W]0gS0 Tg =>> 5 ngJ Jg =,>>>, 6% O Rà| {GTJ a {TDWT=>% Jg ~0g `m {J na Dna _a, J ag =>> 5ngJ Jg oWYa Mba| W| `[mh{YYJ mJg {J na & oWYa Mba| J ag > 5 ngJ Jg 9,>>>, = 5 {Y O R` Jg ~0g `m {J na Dna _a, J a bagVT Lj| =>> 5 ngJ JgoWYa Mba| Gag 6> 5 {Y Mb Za _g, W| `[mh{YY J mJg {J na &

^mss `bcbssmry dgur`me b`trfbs f` tjb igeegwfò cmsbs 4

(f) Kfa F`hfm Eth. cg`vbrtbh =,>>>, 6% hblb`turbs gi 5 =>> bmcj

fssubh mt m hfscgu`t gi =>% f`tg bqufty sjmrbs gi 5=>> bmcj fssubh

mt m prbafua gi >>, => bmcj wjfcj

wbrb fssubh mt m hfscgu`t gi 5 => pbr hblb`turb ly cg`vbrtfò

tjba f`tg bqufty sjmrbs gi 5=>> bmcj, 56> pmfh up.

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6/44

9?/,>>> 5Y_a =,>>,>>> 5J s `yGr lDaL & owlgWaT Tg LGrY J ag {~Ta `yGr Jgoa^gZam Jg W| U W W|hgb J s M`Tr L@0a n J s & LGrY CoJ a {hbgi ognagn lg{J T Mn{VJ oGTaWJ Bh ~w{WaT {W j & J mW qoj Tg Log hrJ am J m{lna & oa^gZamr J s bYQ {TT{l{FY _t 4

(f) J mW qoj, owlgWaT Bh LGrY < 4 < 4 =Jg MTwàY W| laPa| J a ~]0hama Jm|Dg&

(ff) `yGr `m 9%ha{iJ Zm og naG {Zna GaBDa &`yGr J s J Wr Jg J amR, J mW qoj Tg 3>{oY~m, =,>>>5Y_a owlgWaT Tg= GThmr, =3 J ag ,>>> 5J s M{Y[m `yGr lDaL& 3=WaA, =3 J agoWa

jagTg halg hi Jg {lB U W J a laP >,3>>5_a &(M) Bgog J agL Zag Wyn `jAa{TB Gag U WoWaG J ag og{iY J mTa AajYr j &

(~) 3=WaA, =3 J agoWa jagTg halg hi Jg {lB U W J a laP-ja{T {h{TnagGTFaYa Ynam J s{GB & 8

Kmrma Sfòj m`h Suebam` hbcfhbh tg stmrt m pmrt`brsjfp ifra tg

amùimcturb egw cgst pmpbr lmos irga tjb wmstb pmpbr ms pemstfc lmos

wbrb crbmtfò am`y b`vfrgàb`tme prglebas. Igr tjfs, tjby cg`trflutbh

cmpftmes gi 5 >,>>> m`h 5 =,>>,>>> rbspbctfvbey g` =st Mprfe, =,>>> g`3>tj Sbptbalbr, =< m`h Suebam` cg`trflutbh 5 ,>>> g` =st Dmùmry,=3 ms mhhftfg`me cmpftme. Xjb prgift gi tjb ifra igr tjb ybmr b`hbh 3=st

Amrcj, =3 wms 5 >,3>>.(m) Fhb`tfiy m`y twg vmeubs wjfcj tjb ifra wm`ts tg cgaau`fcmtb tg

tjb sgcfbty.

(l) ^rbpmrb ^rgift m`h Egss Mpprgprfmtfg` Mccgu`t gi tjb ifra igr tjb

ybmr b`hfò 3=st Amrcj, =3.

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7/44

9?/>>

W{TJ a ,>>> ZgTZam ,>>>

{T0a 3,>>,>>> ]0aJ =,3>,>>>

oadr =,>>,>>> 9,:>,>>> magJ S0 8,9>,>>>

oAn-J agi 3,>>,>>>

lgTZam ,>>>

=,>>> =,>>>

= GwlaL, =3 J agoadr J s Wnw jag DL & bgi oa^gZama| Mam CoJg Cama{VJ amr Jg ~rA

nj ojW{Y jL {J 4

(M) U W J s na{Y J a WynaJ T {`@0lg YrT hiaQ Jg MaoY laP Jg 3 hiaQ Jg J n Jg

~ma~m jagDa & MaoY laP 2,>>,>>> 5 _a &

(~) `yGr `m =


8/44

9?/,>>>

Am`fkm ,>>> Hbltgrs ,>>>

@fsjtjm 3,>>,>>> Stgck =,3>,>>>

Smksjf =,>>,>>> 9,:>,>>> Cmsj 8,9>,>>>

\bsbrvb Iu`h 3,>>,>>>

Crbhftgrs ,>>>

=,>>> =,>>>

Smksjf hfbh g` =st Duey, =3. Ft wms morbbh lbtwbb` jbr bxbcutgrsm`h

tjb rbamf`f`o pmrt`brs tjmt 4

(m) Ogghwfee gi tjb ifra lb vmeubh mt 3 ybmrs purcjmsb gi mvbrmob

prgifts igr tjb emst tjrbb ybmrs. Xjb mvbrmob prgifts wbrb 5 2,>>,>>>.

(l) F`tbrbst g` cmpftme lb prgvfhbh mt =


9/44

9?/,>>>5J s M{VJ Y `yGr Gag => 5

ngJ Jg >,>>> oWYa Mba| W| {hPa{GY _r Jg oa_ {J na Dna & J `Tr Tg

=,:>,>>> oWYa Mba| Jg {lB {hhmR {TD{WY J m a_Ta ` MaW{Y {J B & J `Tr

J ag =,?>,>>> oWYa Mba|Jg {lB MahgZT a jB & _W hi W| J `Tr Tg : 5 {Y

Mb J s naATa J s & {bFa TgGag >> Mba|J s VamJ _r Y_a `yTW Tg Gag 8,>>> Mba|

J s VamJ _r, < 5 {Y Mb J s _W naATa ma{b J a PwDYaT Tjt {J na & _W naATa

Jg ~aZ `yTW Jg Mba| J a jmR J m {lna Dna Y_a ~aZ W| jmR {J B DB 3,>>> Mba| J ag

9 5{Y Mb, :5 na{AY `m `wT {TD{WY J m {Zna Dna &

{TT{l{FY ZbaLB 4

(M) J `Tr M{V{TnW, =629 J s `[mbag{VY oamRr YF PaD F Jg MTwoam J `Tr Jg

p_{Y {hhmR W| Mb yGr&

(~) Cor Jg {lB FaYa| Jg Tag]0o Pr ~TaLB & 8

G` =stMprfe, =>,>>> hfvfhbh f`tg >,>>> bqufty sjmrbs gi 5 => bmcj. Xjbcgapm`y fssubh prgspbctus f`vftfò mppefcmtfg`s igr =,:>,>>> bqufty

sjmrbs. Xjb cgapm`y rbcbfvbh mppefcmtfg`s igr =,?>,>>> bqufty sjmrbs.

Hurfò tjb ifrst ybmr, 5 : pbr sjmrb wbrb cmeebh. Sjfkjm jgehfò >>

sjmrbs m`h ^gg`ma jgehfò 8,>>> sjmrbs hfh `gt pmy tjb ifrst cmee gi5 >> gi tjb igribftbh sjmrbs wbrb rb-fssubh mt 5 9 pbr sjmrb, 5 : cmeebh

up.

Sjgw tjb igeegwfò 4

(m) Sjmrb Cmpftmef` tjb Lmem`cb Sjbbt gi tjb cgapm`y ms pbr rbvfsbh

Scjbhueb YF ^mrt F gi tjb Cgapm`fbs Mct, =629.

(l) Mesg prbpmrb @gtbs tg Mccgu`ts.

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10/44

9?/>,>>> 5 J s `[mo`{ana| Y_a

3,>>,>>> 5J s ZgnYaMa| J a =,32,>>> 5 Jg J n {YU l Jg {lB M{VDjR

{J na & DwS0{hl {l{W]0gS0 J ag => 5ngJ Jg oWYa Mba| J ag =>%Jg ~0g `m

{TD{WY J mJg PwDYaT {J na Dna &

(ff) maW_a {l{W]0gS0 og 2,>>,>>> 5J a U TuAm J n {J na & PwDYaT => 5ngJ

Jg oWYa Mba| J ag >,>>> m`h efmlfeftfbs gi

5 3,>>,>>> gi Ogghwfee Eth. igr m purcjmsb cg`sfhbrmtfg` gi

5 =,32,>>>. ^myab`t tg Ogghwfee Eth. wms amhb ly fssufò bqufty

sjmrbs gi => bmcj mt m hfscgu`t gi =>%.

(ff) ûrcjmsbh iur`fturb gi 5 2,>>,>>> irga \maprmstjm Eth. Xjb

pmyab`t tg \maprmstjm Eth. wms amhb ly fssufò bqufty sjmrbs gi

5 => bmcj mt m prbafua gi


11/44

9?/

=2. M{Tl, {hTrY Y_a {h`wl BJ U WW| oa^gZam _g Gag Fa `Za_aQ J a CàZT J mYr j & hg

2 4 3 4 < Jg MTwàY W| laPa| J a ~]0hama J mYg _g & =Ml, =>,>>> 5, 2,>>,>>> 5Y_a 6,>>,>>> 5_r & CamaAl W| ~aX0 MaTg Jg

~aZ, oPr oa^gZama| Tg n{ DY og ~aX0 `r{S0Ya| J sojanYa J mTg J a {TRn {lna &

LoJg {lB M{Tl Tg 3>{oY~m, =,>>>5J a MajmR {J na & {hTrYTg U W og magJ S0 J a MajmR J mTg J s M`gda >> 5Jg Fa `Za_ {lB Mam ~aX0

`r{S0Ya| W| Cj| ~a]0 {Zna & Zomr Magm, {h`wl Tg = GThmr, =3 J ag M`Tr `yGr og

,>>> 5J a MajmR {J na Mam ~aX0 `r{S0Ya| J s ojanYa Jg {lB BJ Maen-Dj

~Tana &

oa^gZamr olgF Jg MTwoam MajmR `m {Y hi 9% J s Zm og naG {lna GaBDa & M{YW

FaYgYnam J mTg Jg ~aZ nj àna Dna {J MajmR `m naG Tjt {lna Dna & MahnJ

oWanagGT {h{0 J s{GB Y_a J an-{]0`Rr J ag `0 og ZbaLB & Bgog {J jt ZagWyna|

J a Pr CgF J s{GB Gag ngoa^gZam oWaG J ag og{iY J mTa AajYg j & 9

M`fe, Yf`bbt m`h Yfpue wbrb pmrt`brs f` m ifra amùimcturfò iggh ftbas.

Xjby wbrb sjmrfò prgifts f` tjb rmtfg gi 2 4 3 4 >,>>>, 5 2,>>,>>> m`h 5 6,>>,>>> rbspbctfvbey.Mitbr tjb iegghs f` Rttmrm`cjme, mee pmrt`brs hbcfhbh tg jbep tjb ieggh

vfctfas pbrsg`meey.

Igrtjfs M`fe wftjhrbw 5 3>,>>> irga tjb ifra g` 3>tjSbptbalbr, => irga tjb ifra m`h hfstrflutbh tjgsb tg ieggh

vfctfas. G` tjb gtjbr jm`h, Yfpue wftjhrbw 5 ,>>> irga jfs cmpftme

g` =stDmùmry, =3 m`h lufet m sjbetbr-jgab tg jbep ieggh vfctfas.

Xjb pmrt`brsjfp hbbh prgvfhbs igr cjmrofò f`tbrbst g` hrmwfòs

N 9% p.m. Mitbr tjb if`me mccgu`ts wbrb prbpmrbh ft wms hfscgvbrbh tjmt

f`tbrbst g` hrmwfòs jmh `gt lbb` cjmrobh. Ofvb tjb `bcbssmry mhdustfò

b`try m`h sjgw tjb wgrkfò `gtbs cebmrey. Mesg stmtb m`y twg vmeubs tjmt

tjb pmrt`brs wm`tbh tg cgaau`fcmtb tg tjb sgcfbty.

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12/44

9?/,>>> ~J =,=>,>>>

J WAamr d{Y`y{Y {T{V ,>>> ZgTZam ,>>>

oaWan oAn >,>>> mj{Yna (]0aJ ) =,3>,>>>

mWgb J a Aaly FaYa :>,>>> U TuAm >,>>>

`yGr 4 WbrTmr 6,3>,>>>

mWgb ?,>>,>>> CWgb J a Aaly FaYa 2>,>>>

CWgb 3,>>,>>> =>,>>,>>>

=9,9>,>>> =9,9>,>>>

C`nw {Y{_ J ag U W J a oWa`T jag Dna &

(f) mWgb Tg 2>% ]0aJ `wYJ Wyn og =>,>>> 5J W `m lg {lna & bgi ]0aJ J ag

=2,>>> 5J s ja{T `m ~gA {Zna Dna & ZgTZama|og 2%J s @y0]0 `m hoylr J s DL&

(ff) CWgb Tg U TuAm J ag 2>,>>> 5W| lg {lna Y_a WbrTmr J ag 8,2>,>>> 5W| ~gA{Zna Dna &

(fff) lgTZama| J ag `yR PwDYaT {J na Dna &

(fv) =,9>,>>> 5J a BJ M{l{FY WmWY J a {~l _a {GoJ a {T`]0ama =,8>,>>> 5

W| {J na Dna &

hoylr FaYa Ynam J s{GB & 9

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13/44

9?/,>>> Lm`k =,=>,>>>

_grkab`s Cgapb`smtfg` Iu`h ,>>> Hbltgrs ,>>>

Ob`brme \bsbrvb >,>>> Stgck =,3>,>>>

\mabsjs Currb`t Mccgu`t :>,>>> Iur`fturb >,>>>

Cmpftmes 4 Amcjf`bry 6,3>,>>>

\mabsj ?,>>,>>> Rabsjs

Currb`t Mccgu`t 2>,>>>

Rabsj 3,>>,>>> =>,>>,>>>

=9,9>,>>> =9,9>,>>>

G` tjb mlgvb hmtb tjb ifra wms hfssgevbh.

(f) \mabsj tggk gvbr 2>% gi stgck mt 5 =>,>>> ebss tjm` lggk vmeub.Xjb rbamf`f`o stgck wms sgeh mt m egss gi 5 =2,>>>. Hbltgrs wbrbrbmefsbh mt m hfscgu`t gi 2%.

(ff) Iur`fturb wms tmkb` gvbr ly Rabsj igr 5 2>,>>> m`h amcjf`brywms sgeh igr 5 8,2>,>>>.

(fff) Crbhftgrs wbrb pmfh f` iuee.

(fv) Xjbrb wms m` u`rbcgrhbh lfee igr rbpmfrs igr 5 =,9>,>>> wjfcj wmssbttebh mt 5 =,8>,>>>.

^rbpmrb \bmefsmtfg` Mccgu`t.

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14/44

9?/>

J `Ta 8,:>,>>> on ,>>>

J {TJ a ,>>> 9,6>,>>> ]0aJ ,>>>

oaWan oAn 9>,>>>ZgTZam =,3>>K]0a ahVaT =>> =,,>>>

J WAamr d{Y`y{Y{T{V =,>>,>>> magJ S0 =,3>,>>>

lgTZam 6>,>>>

6,8>,>>> 6,8>,>>>

nj {TRn {lna Dna {J

(f) Py{W Y_a PhT J a Wyn %~X0ana GaBDa &

(ff) on Jg Wyn J ag 9>,>>> 5 ~X0ana GaBDa &

(fff) J Ra M`Tg na{Y r{WnW JgPaD Jg {lB :>,>>> 5 laBDr &

(fv) J WAamr d{Y`y{Y {T{V J s ZgnYaB 9>,>>> 5 {TpAY J s DL &

(v) J Ra TL U WJ s Jw l yGr Jg2

= PaD Jg ~ma~m `yGr TJ Z laBDr &

`wTWynaJ T FaYa, oa^gZama| Jg `yGr FaYg Y_a TL U W J a p_{Y {hhmR Ynam J s{GB & :

M_ha

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15/44

9?/,>>>

`r 6,>>,>>> PhT 6,>>,>>>

ny :,8>,>>> U TuAm 3,9>,>>>

Mam 6,>>,>>>,>>> ]0aJ 9,9>,>>>

oaWan oAn 3,9>,>>>ZgTZam 9,>>,>>>K]0a ahVaT 3>,>>> 2,?>,>>>

J WAamr d{Y`y{Y {T{V 2,8>,>>> magJ S0 ,>>>

lgTZam 3,9>,>>>

36,>>,>>> 36,>>,>>>

C`nw {Y{_ J ag nyTgMhJ ab DjR {J na &

{TT{l{FY {TRn {lB DB 4

(f) U W J s na{Y J a WynaJ T =>,>>> 5 {J na Dna &

(ff) Py{W J a Wyn 3>% ~X0ana GaBDa Y_a PhT `m 3,>>,>>> 5 J a WynaolDana GaBDa &

(fff) U TuAm J a Wyn 9>,>>> 5 J W {J na GaBDa &(fv) J WAamr d{Y`y{Y {T{V J s ZgnYaB =,8>,>>>5 {TpAY jL &

(v) ny J ag Zgn ma{b J ag CoJg O R FaYg W| _aTaY[mY J m {Zna GaBDa &

(vf) `r Y_a Mam J s `yGr J ag CTJg TB laP {hPaGT MTw`aY W| oWanag{GY {J naGaBDa & Lo nagGT Jg {lB oa^gZama| JgAaly FaYg Faglg GaBDg &

`wTWynaJ T FaYa, oa^gZama| Jg `yGr FaYg Y_a TL U W J a p_{Y {hhmR Ynam J s{GB &

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16/44

9?/>

Kmepm`m 8,:>,>>> êm`t ,>>>

Km`fkm ,>>> 9,6>,>>> Stgck ,>>>

Ob`brme \bsbrvb 9>,>>>Hbltgrs =,3>>

Ebss prgvfsfg` =>> =,,>>>

_grkab`s

Cgapb`smtfg` Iu`h =,>>,>>>Cmsj =,3>,>>>

Crbhftgrs 6>,>>>

6,8>,>>> 6,8>,>>>

Ft wms morbbh tjmt

(f) tjb vmeub gi Em`h m`h Lufehfò wfee lb mpprbcfmtbh ly %.

(ff) tjb vmeub gi pem`t lb f`crbmsbh ly 5 9>,>>>.

(fff) Kmru`m wfee lrfò 5 :>,>>> igr jbr sjmrb gi ogghwfee prbafua.

(fv) tjb efmlfeftfbs gi _grkab`s Cgapb`smtfg` Iu`h wbrb hbtbraf`bh

mt 5 9>,>>>.

(v) Kmru`m wfee lrfò f` cmsj ms cmpftme tg tjb bxtb`t gitj

2

=sjmrb gi

tjb tgtme cmpftme gi tjb `bw ifra.

^rbpmrb \bvmeumtfg` Mccgu`t, ^mrt`brs Cmpftme Mccgu`ts m`h Lmem`cb

Sjbbt gi tjb `bw ifra.

G\

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17/44

9?/,>>>

^ 6,>>,>>> Lufehfò 6,>>,>>>

] :,8>,>>> Iur`fturb 3,9>,>>>

\ 6,>>,>>> ,>>> Stgck 9,9>,>>>

Ob`brme \bsbrvb 3,9>,>>> Hbltgrs 9,>>,>>>Ebss prgvfsfg` 3>,>>> 2,?>,>>>

_grkab`s

Cgapb`smtfg` Iu`h 2,8>,>>>Cmsj ,>>>

Crbhftgrs 3,9>,>>>

36,>>,>>> 36,>>,>>>

G` tjb mlgvb hmtb ] rbtfrbh.

Xjbigeegwfò wbrb morbbh 4

(f) Ogghwfee gi tjb ifra wms vmeubh mt 5 =>,>>>.

(ff) Em`h wms tg lb mpprbcfmtbh ly 3>% m`h Lufehfò wms tg lb

hbprbcfmtbh ly 5 3,>>,>>>.

(fff) Ymeub gi iur`fturb wms tg lb rbhucbh ly 5 9>,>>>.

(fv) Xjb efmlfeftfbs igr _grkab`s Cgapb`smtfg` Iu`h wbrb

hbtbraf`bh mt 5 =,8>,>>>.

(v) Magu`t pmymleb tg ] wms trm`sibrrbh tg jfs egm` mccgu`t.

(vf) Cmpftmes gi ^ m`h \ wbrb tg lb mhdustbh f` tjbfr `bw prgift sjmrfò

rmtfg. Igr tjfs purpgsb currb`t mccgu`ts gi tjb pmrt`brs wfee lb

gpb`bh.

^rbpmrb \bvmeumtfg` Mccgu`t, ^mrt`brs Cmpftme Mccgu`ts m`h tjb

Lmem`cb Sjbbt gi tjb `bw ifra.

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18/44

9?/ 5ngJ Jg >,>>>oWYa Mba| J ag 3 5{Y Mb Jg

r{WnW `m {TD{WY J mTg Jg {lB MahgZT MaWpY {J B & ma{b {TT J am ogZgn _r 4

MahgZT Y_a Ma~]0T `m :5 {Y Mb (r{WnW o{jY)

_W Bh MpYW naATa `m bgi VTma{b &

3,>>,>>> Mba| Jg {lB MahgZT a jB & 2>,>>> Mba| Jg {lB MahgZTa| J ag m J m

{ZnaDna Y_a ma{b haò J m Zr DL & bgi MahgZJ a|J ag MTwà{YJ MaVam `m Mba| J a

Ma~]0T J m {Zna Dna & _W Y_a MpYW naATa ma{b WaD lr DLY_a J hm, {GoTg

> Mba| Jg {lB MahgZT {J na _a, J ag@0agS0J m oWY ma{b a jag DL & CoJg Mba|

J a jmR J m {lna Dna & jmR {J B DB Mba| J ag ? 5 {Y Mb `yRZa `wT {TD{WY

J m {Zna Dna &

C`nw lgTZgTa| Jg {lB J `Tr J s `wYJ a|W| MahnJ magGTaWAa {h{0na J s{GB & :

M_ha

BA or BU {l{W]0gS0 Tg => 5ngJ Jg ?2,>>>oWYa Mba| J ag =>% Jg ~0g `m {TD{WY

J mTgJg {lB MahgZT MaWpY {J B & ma{b {TT J am ogZgn _r 4

MahgZT Y_a Ma~]0T `m 85{Y Mb

_WBh MpYW naATa `m bgi VTma{b &

>,>>> Mba| Jg {lB MahgZT a jB & 2>,>>> Mba| Jg {lB MahgZTa| J ag m J m

{ZnaDna Y_a ma{b haò J m Zr DL & bgi MahgZJ a|J ag MTwà{YJ MaVam `m Mba| J a

Ma~]0T J m {Zna Dna & _W Y_a MpYW naATa ma{b WaD lr DL Y_a maGa, {GoTg

=,2>> Mba| Jg {lB MahgZT {J na _a, J ag @0agS0J m oWY ma{b a jag DL & CoJg Mba| J a jmR J m {lna Dna & jmR {J B DB Mba| J agJ aTyT ama ZaT M{VJ YW ~0a ma{b

`m `wT {TD{WY J m {Zna Dna &

C`nw lgTZgTa| Jg {lB J `Tr J s `wYJ a|W| MahnJ magGTaWAa {h{0na J s{GB &

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19/44

9?/,>>> bqufty sjmrbs gi

5=> bmcj mt m prbafua gi 53 pbr sjmrb. Xjb magu`t wms pmymleb ms

igeegws 4

G` mppefcmtfg` m`h meegtab`t 5 : pbr sjmrb (f`ceuhfò prbafua)

G` ifrst m`h if`me cmee tjb lmem`cb magu`t.

Mppefcmtfg`s igr 3,>>,>>> sjmrbs wbrb rbcbfvbh. Mppefcmtfg`s igr

2>,>>> sjmrbs wbrb rbdbctbh m`h ag`by rbiu`hbh. Sjmrbs wbrb meegttbh g`

prg-rmtm lmsfs tg tjb rbamf`fò mppefcm`ts. Ifrst m`h if`me cmee wms amhb

m`h wms huey rbcbfvbh bxcbpt g` > sjmrbs mppefbh ly Km`wmr. Jfs

sjmrbs wbrb igribftbh. Xjb igribftbh sjmrbs wbrb rb-fssubh mt 5 ? pbr

sjmrb iueey pmfh up.

^mss `bcbssmry dgur`me b`trfbs igr tjb mlgvb trm`smctfg`s f` tjb lggks gi

tjb cgapm`y.

G\

JCI Eth. f`vftbh mppefcmtfg`s igr fssufò ?2,>>> bqufty sjmrbs gi

5=> bmcj mt m hfscgu`t gi =>%. Xjb magu`t wms pmymleb ms igeegws 4

G` mppefcmtfg` m`h meegtab`t 5 8 pbr sjmrb

G` ifrst m`h if`me cmee tjb lmem`cb magu`t.

Mppefcmtfg`s igr >,>>> sjmrbs wbrb rbcbfvbh. Mppefcmtfg`s igr

2>,>>> sjmrbs wbrb rbdbctbh m`h ag`by rbiu`hbh. Sjmrbs wbrb meegttbh g`

prg-rmtm lmsfs tg tjb rbamf`fò mppefcm`ts. Xjb ifrst m`h if`me cmee wmsamhb m`h wms huey rbcbfvbh bxcbpt g` =,2>> sjmrbs mppefbh ly \mdm. Jfs

sjmrbs wbrb igribftbh. Xjb igribftbh sjmrbs wbrb rb-fssubh mt amxfaua

hfscgu`t pbrafssfleb u`hbr emw.

^mss `bcbssmry dgur`me b`trfbs igr tjb mlgvb trm`smctfg`s f` tjb lggks gi

tjb cgapm`y.

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20/44

9?/


21/44

9?/>> 9,=8,>>>

Mn Man 83,>>> 2=,>>>

nn 2,26,>>> 8,::,>>>

ManJ m Zm 8>%_r &

Irga tjb igeegwf`o Stmtbab`t gi ^rgift m`h Egss gi @mvrmtm` Eth. igr tjb

ybmr b`hbh 3=stAmrcj, =3, prbpmrb m Cgapmrmtfvb Stmtbab`t gi ^rgift

m`hEgss 4

^mrtfcuemrs@gtb

@g.

=< =3

5

== =2,>>> 9,=8,>>>

Gtjbr F`cgabs 83,>>> 2=,>>>

Bxpb`sbs 2,26,>>> 8,::,>>>

\mtb gi f`cgab tmx wms 8>%.

>,>>>5Jg oWYa Mba| J a {TDWT {J na &

(>,>>>5J a M`J alrT O R a {J na &

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22/44

9?/,>>>

ZrKJ alrT ManagGT =,2>,>>>

Aaly Za{nh ?2,>>>

MAl `[mo`{ana 2,8>,>>>

Aaly `[mo`{ana =,32,>>> >>.

(>,>>>.

(l) Irga tjb igeegwfò fìgramtfg` cgaputb Xgtme Mssbts tg Hblt

\mtfg 4

5

Egò Xbra Lgrrgwfòs 3,>>,>>>

Egò Xbra ^rgvfsfg`s =,2>,>>>

Currb`t Efmlfeftfbs ?2,>>>

@g`-Currb`t Mssbts 2,8>,>>>

Currb`t Mssbts =,32,>>>

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23/44

9?/> 9,>>,>>>

(~) oAn Bh Ma{Vn 8,>>,>>> 3,>>,>>>

>,>>> =,2>,>>>3. Aaly ZgnYaB 4

na`a[mJ ZgnYaB 8>,>>> 8:,>>>Jw l =3,8>,>>> =>,6:,>>>

FF `[mo`{ana 4

=. MAl `[mo`{ana 4

(M) _anr `[mo`{ana 4

(f)WyY `[mo`{ana :,2>,>>> 2,9>,>>>

(~) MAl {Thgb > =,9>,>>>,>>> =,38,>>>(~) ]0aJ (WaloyAr) ?9,>>> :>>(o) na`a[mJ a{na 3:,>>> 6>>(Z) magJ S0 Y_a magJ S0 Ywn 68,>>> ?>,>>>

Jw l =3,8>,>>> =>,6:,>>>FaYa| Jg Tag]0oTag]0 =

{hhmR =35

=>,>>> 3,>>,>>>

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24/44

9?/,>>> 9,>>,>>>

(l) \bsbrvbs m`h Surpeus 8,>>,>>> 3,>>,>>>

>,>>> =,2>,>>>

3. Currb`t Efmlfeftfbs 4Xrmhb ^mymlebs 8>,>>> 8:,>>>

Xgtme =3,8>,>>> =>,6:,>>>

FF Mssbts 4

=. @g`-Currb`t Mssbts 4

(m) Ifxbh Mssbts 4

(f) Xm`ofleb Mssbts :,2>,>>> 2,9>,>>>

(l) @g`-Currb`t F`vbstab`ts > =,9>,>>>

,>>> =,38,>>>

(l) F`vb`tgrfbs ?9,>>> :>>

(c) Xrmhb \bcbfvmlebs 3:,>>> 6>>

(h) Cmsj m`h Cmsj Bqufvmeb`ts 68,>>> ?>,>>>

Xgtme =3,8>,>>> =>,6:,>>>

@gtbs tg Mccgu`ts

@gtb =

^mrtfcuemrs=3

5

=>,>>> 3,>>,>>>

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25/44

9?/> mt %.

(l) ^rgvfhb`t Iu`h hbhuctfg`, Lmsfc ^my uptg 5 32,>>> mt % mlgvb tjmt.

(c) @bt Smemry, mhhf`o Jgusb \b`t Meegwm`cb m`h hbhuctf`o ^rgvfhb`t

Iu`h cmecuemtbh irga Lmsfc ^my.

>>

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26/44

> 8/= 1 \3,>>,>>>E C L \2>,>>>

C \?2,>>>

C M \?2,>>> \>,>>>

O \=,>>,>>>

M 1 =,>>,>>> =/8

1 \>>

=

MoemSba Scjgges
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27/44

3

D

H ^ EI H (\\\\) C (\\\\)

L M/ H.

M C M/

(C M )

?2,>>>

?2,>>>

M C M/ H. L C M/

C M/

(C L

M )

>>=2,>>>

=>,>>>

=

=

(=+=+=)

1 3

6 : : ]. E.. ....................................... ^ E.

M.

L E.

D

H ^ EI H (\\\\) C (\\\\)

=3

A 3=

F H M/ H.

H M/

F ^ M/ / H

H F

(J F

)

2>,>>>

82,>>>

2,>>>

A 3= H M/ H.

L M/

(^ F)

82,>>>

82,>>>

A 3= ^ E H.

F H M/

(F

^ E)

=,>>,>>>

=,>>,>>>

=

=

=

(=+=+=)

13

=> 6 6 ]. ^ ................................. .

(=) K E............................................ .

M.

L K E.

D

H ^ EI H (\\\\) C (\\\\)

=>> )

=,>>,>>>

=>,>>>6>,>>>

H M/ H.

B C M/

^/ ^

\ M/

(C ?

)

6>,>>>

?>>

=:,>>>

=

MoemSba Scjgges
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28/44

8

M M

L K E.

D

H ^ EI H (\\\\) C (\\\\)

=>> )

=,>>,>>>

=,>>,>>>

H M/ H.

B C M/

^ / ^

\ M/

(C :>>

)

=,>>,>>>

:>,>>>

,>>>

(FF) E. ................................. \\\\6> .

L E.

D

H ^ EI H (\\\\) C (\\\\)

=>> )

9>>,>>>

9>,>>>

2,8>,>>>

H M/ H.

B C M/

(M

=>> , \6> )

2,8>,>>>

2,8>,>>>

M M

L E.D

H ^ EI H (\\\\) C (\\\\)

=>> )

9,>>,>>>

9,>>,>>>

H M/ H.

B C M/

C/ L M/

(M

=>> , \6> )

9,>>,>>>

2,66,68>

9>

=

=

=

(=


29/44

2

(G M@ GJB FMLEB MEB)

()

^ E M M/

H. I 3=A =3 C.

^ M (\) ^ M (\)

F C4

K C M/

C M/

4

K C M/

?

C M/

?

F C M/

39,=>>

=3,2>>

9,3>>

=,:>,2>>

>,3>>

L ^ E M/ >,3>>

>,3>>

4

C F C4) F K C4

(>,>>> 9/=>>) + (2>,>>> 9/=>> 9/=> + =,2>> 1 \=3,2>>

) F C4(=,>>,>>> 9/=>>) + (,>>> 9/=>> 3/=>> + 3>> 1 \9,3>>

@G AMK IG GKF@O @GB

=

=

(=+=+>> L L /

L \ M/

L A C /

(O/)

L @ C M/

(O/)

L ^ E

M/

( ^)

L F C M/

=,>>,>>>

9>,>>>

=,2>,>>>

=,2>,>>>

>>

3,>>>

8,::,>>> 8,::,>>>

4

O 4

(=) M ^ 1 \ 2,>>,>>>O 3

1 2,>>,>>> 3 1 \ =2,>>,>>>

1 =2,>>,>>> =/2 1 \ 3,>>,>>>

=

=

8 A

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31/44

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35/44

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36/44

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37/44

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39/44

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44/44

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cbse 2014 question paper for class 12 accountancy - foreign

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