CBSE Sample Papers for Class 12 Accountancy

CBSE Sample Papers for Class 12 Accountancy and Previous years papers to download in PDF – All India 2018, 2017 set 1, 2 & 3, Delhi 2018, 2017 set 1, 2 & 3 and Foreign 2018, 2017 set 1, 2 & 3. The older papers are also available like CBSE exams 2018, 2017, 2016, 2015, 2014, etc. The main and compartment exams papers are given separately with solutions. Prepare for the exam – March 2019 according to the current New CBSE Syllabus 2018-19. For study material and NCERT solutions, Click Here. Students are advised to complete their syllabus before two months of exam so that they can properly practice the question papers related to previous years CBSE exams.



CBSE Sample Papers for Class 12 Accountancy

CBSE Sample Papers for Class 12 Accountancy

CBSE Previous papers and sample papers for class 12 accounts are given below. All papers related to Delhi, All India and Foreign set 1, set 2 and set 3 with their answers and marking scheme issued by CBSE are given with the question papers.




Click Here: CBSE Sample Papers for Class 12 All Subjects

CBSE Sample Papers for Class 12 Accountancy – 2019

Solutions and Marking Scheme Accountancy – 2019

CBSE Sample Papers for Class 12 Accountancy – 2018

CBSE Sample Papers for Class 12 Accountancy – 2017

CBSE Sample Papers for Class 12 Accountancy – 2016

Previous Years Papers

CBSE Board Exam Papers – 2018 Compartment Exam



CBSE Board Exam Papers – 2018 Main Exam
CBSE Board Exam Papers – 2017 Compartment Exam

Delhi Region

Outside Delhi (All India) Region



CBSE Board Exam Papers – 2017 Main Exam

Delhi Region

Outside Delhi (All India) Region

Foreign Region




CBSE Board Exam Papers – 2016 Main Exam

Delhi Region

Outside Delhi (All India) Region

Foreign Region




CBSE Board Exam Papers – 2015 Compartment Exam

Delhi Region

Outside Delhi (All India) Region

CBSE Board Exam Papers – 2015 Main Exam

Delhi Region

Outside Delhi (All India) Region

Foreign Region

CBSE Board Exam Papers – 2014 Compartment Exam

Delhi Region




Outside Delhi (All India) Region

CBSE Board Exam Papers – 2014 Main Exam

Delhi Region 

Outside Delhi (All India) Region

Foreign Region

Important Questions from CBSE Papers – 2018

  1. Ritesh and Hitesh are childhood friends. Ritesh is a consultant whereas Hitesh is an architect. They contributed equal amounts and purchased a building for rupees 2 crores. After a year, they sold it for rupees 3 crores and shared the profits equally. Are they doing the business in partnership? Give reason in support of your answer.
  2. Jayant, Kartik and Leena were partners in a firm sharing profits and losses in the ratio of 5 : 2 : 3. Kartik died and Jayant and Leena decided to continue the business. Their gaining ratio was 2 : 3. Calculate the new profit sharing ratio of Jayant and Leena.
  3. On 1st April, 2014, KK Ltd. invited applications for issuing 5,000 10% debentures of < 1,000 each at a discount of 6%. These debentures were repayable at the end of 3rd year at a premium of 10%. Applications for 6,000 debentures were received and the debentures were allotted on pro-rata basis to all the applicants. Excess money received with applications was refunded.
    The directors decided to transfer the minimum amount to Debenture Redemption Reserve on 31.3.2016. On 1.4.2016, the company invested the necessary amount in 9% bank fixed deposit as per the provisions of the Companies Act, 2013. Tax was deducted at source by bank on interest @ 10% p.a.
    Pass the necessary journal entries for issue and redemption of debentures. Ignore entries relating to writing off loss on issue of debentures and interest paid on debentures.



Important Questions from CBSE Papers – 2017

  • Y Ltd. forfeited 100 equity shares of ₹ 10 each for the non-payment of first call of ₹ 2 per share. The final call of ₹ 2 per share was yet to be made. Calculate the maximum amount of discount at which these shares can be re-issued.
  • Amar, Ram, Mohan and Sohan were partners in a firm sharing profits in the ratio of 2 : 2 : 2 : 1. On 31st January, 2017 Sohan retired. On Sohan’s retirement the goodwill of the firm was valued at ₹70,000. The new profit sharing ratio between Amar, Ram and Mohan was agreed as 5 : 1 : 1. Showing your working notes clearly, pass necessary Journal Entry for the treatment of goodwill in the books of the firm on Sohan’s retirement.
  • AXN Ltd. invited applications for issuing 1,00,000 equity shares of ₹ 10 each at a premium of ₹ 6 per share. The amount was payable as follows:
    • On Application ₹ 4 per share (including ₹ 2 premium).
    • On Allotment ₹ 5 per share (including ₹ 2 premium).
    • On First Call ₹ 4 per share (including ₹ 2 premium).
    • On Second and Final Call – Balance Amount.
    • The issue was fully subscribed.

Kumar the holder of 400 shares did not pay the allotment money and Ravi the holder of 1,000 shares paid his entire share money alongwith allotment money. Kumar’s shares were forfeited immediately after allotment. Afterwards first call was made. Gupta a holder of 300 shares failed to pay the first call money and Gopal a holder of 600 shares paid the second call money also alongwith first call. Gupta’s shares were forfeited immediately after the first call. Second and final call was made afterwards. The whole amount due on second call was received. All the forfeited shares were re-issued at ₹ 9 per share fully paid up. Pass necessary Journal Entries for the above transactions in the books of the company.


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