8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign
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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&
^ebmsb cjbck tjmt tjfs qubstfg` pmpbr cg`tmf`s .=2 m.a. tg =>.3> m.a., tjb
stuhb`ts wfee rbmh tjb qubstfg` pmpbr g`ey m`h wfee `gt wrftb m`y m`swbr g`
tjbm`swbr-lggk hurf`o tjfs pbrfgh.
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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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9?/> 5 ngJ Jg =>,>>>, =>% O R`a| J a
{TDWT {J na & {TDWT `m `yR og M{PZaT jMa & {TDWT J s bYaQ Jg MTwoam,
O R`a| `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 R`a| `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`hf`o 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 R`a| {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 igeegwf`o 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`vbrtf`o
tjba f`tg bqufty sjmrbs gi 5=>> bmcj, 56> pmfh up.
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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 MTw`aY 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 Sf`oj m`h Suebam` hbcfhbh tg stmrt m pmrt`brsjfp ifra tg
am`uimcturb egw cgst pmpbr lmos irga tjb wmstb pmpbr ms pemstfc lmos
wbrb crbmtf`o am`y b`vfrg`ab`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 Dm`umry,=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`hf`o 3=st Amrcj, =3.
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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 =
8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign
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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 =
8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign
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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`vftf`o mppefcmtfg`s igr =,:>,>>> bqufty
sjmrbs. Xjb cgapm`y rbcbfvbh mppefcmtfg`s igr =,?>,>>> bqufty sjmrbs.
Hurf`o tjb ifrst ybmr, 5 : pbr sjmrb wbrb cmeebh. Sjfkjm jgehf`o >>
sjmrbs m`h ^gg`ma jgehf`o 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 igeegwf`o 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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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 fssuf`o bqufty
sjmrbs gi => bmcj mt m hfscgu`t gi =>%.
(ff) ^urcjmsbh iur`fturb gi 5 2,>>,>>> irga \maprmstjm Eth. Xjb
pmyab`t tg \maprmstjm Eth. wms amhb ly fssuf`o bqufty sjmrbs gi
5 => bmcj mt m prbafua gi
8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign
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9?/
=2. M{Tl, {hTrY Y_a {h`wl BJ U WW| oa^gZam _g Gag Fa `Za_aQ J a C`aZT J mYr j & hg
2 4 3 4 < Jg MTw`aY 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 `ana 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 am`uimcturf`o iggh ftbas.
Xjby wbrb sjmrf`o 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` =stDm`umry, =3 m`h lufet m sjbetbr-jgab tg jbep ieggh vfctfas.
Xjb pmrt`brsjfp hbbh prgvfhbs igr cjmrof`o f`tbrbst g` hrmwf`os
N 9% p.m. Mitbr tjb if`me mccgu`ts wbrb prbpmrbh ft wms hfscgvbrbh tjmt
f`tbrbst g` hrmwf`os jmh `gt lbb` cjmrobh. Ofvb tjb `bcbssmry mhdustf`o
b`try m`h sjgw tjb wgrkf`o `gtbs cebmrey. Mesg stmtb m`y twg vmeubs tjmt
tjb pmrt`brs wm`tbh tg cgaau`fcmtb tg tjb sgcfbty.
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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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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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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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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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9?/>
Kmepm`m 8,:>,>>> ^em`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 Lufehf`o wfee lb mpprbcfmtbh ly %.
(ff) tjb vmeub gi pem`t lb f`crbmsbh ly 5 9>,>>>.
(fff) Kmru`m wfee lrf`o 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 lrf`o 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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9?/,>>>
^ 6,>>,>>> Lufehf`o 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.
Xjbigeegwf`o wbrb morbbh 4
(f) Ogghwfee gi tjb ifra wms vmeubh mt 5 =>,>>>.
(ff) Em`h wms tg lb mpprbcfmtbh ly 3>% m`h Lufehf`o 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 sjmrf`o
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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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 ha`o J m Zr DL & bgi MahgZJ a|J ag MTw`a{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 ha`o J m Zr DL & bgi MahgZJ a|J ag MTw`a{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 &
MoemSba Scjgges
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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`ceuhf`o 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`f`o 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 fssuf`o ?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`f`o 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.
MoemSba Scjgges
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9?/
8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign
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 &
MoemSba Scjgges
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9?/,>>>
ZrKJ alrT ManagGT =,2>,>>>
Aaly Za{nh ?2,>>>
MAl `[mo`{ana 2,8>,>>>
Aaly `[mo`{ana =,32,>>> >>.
(>,>>>.
(l) Irga tjb igeegwf`o f`igramtfg` cgaputb Xgtme Mssbts tg Hblt
\mtfg 4
5
Eg`o Xbra Lgrrgwf`os 3,>>,>>>
Eg`o Xbra ^rgvfsfg`s =,2>,>>>
Currb`t Efmlfeftfbs ?2,>>>
@g`-Currb`t Mssbts 2,8>,>>>
Currb`t Mssbts =,32,>>>
MoemSba Scjgges
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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,>>,>>>
MoemSba Scjgges
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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,>>,>>>
MoemSba Scjgges
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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.
>>
MoemSba Scjgges
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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
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M C M/ H. L C M/
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M.
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82,>>>
2,>>>
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82,>>>
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MoemSba Scjgges
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28/44
8
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8/12/2019 CBSE 2014 Question Paper for Class 12 Accountancy - Foreign
29/44
2
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1 =2,>>,>>> =/2 1 \ 3,>>,>>>
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