Bihar Board Class 12 Accountancy Model Papers 2025 PDF: The Bihar School Examination Board (BSEB) has officially released the model papers for the academic session 2024-25. Students and teachers can download these sample papers from the official website to prepare effectively for the board exams.
Here, you can download the free PDF of Bihar Board Accountancy Model Paper, one of the core subjects for commerce stream students.
Bihar Board 12th Accounts Model Papers 2024-25 Overview
Exam: Intermediate Examination-2025
Total Questions: 100+30+8=138
Full Marks: 100
Time: 3 Hours 15 Minutes
Subject Code: 220
Guidelines:
- Candidates are required to give answers in their own words as far as practicable.
- 15 minutes of extra time have been allotted for the candidates to read the questions carefully.
- This Question booklet is divided into two sections-Section-A and Section-B.
- In section A there are 100 objective type questions out of which only 50 questions are to be answered. If more than 50 questions are answered, then only first 50 questions will be evaluated. Each question carries one mark. For answering these darken the circle with blue/black ball pen against the correct option on the OMR Answer Sheet provided to you. Do not use whitener/liquid/blade nail etc. on OMR Answer sheet /otherwise the result will be treated invalid.
- In section B, there are 30 sheet answer type questions, each carrying 2 marks, out of which any 15 questions are to be answered. Apart from this, there are 8 long answer type questions, each carrying 5 marks, out of which any 4 questions are to be answered.
Bihar Board 12th Accountancy Model Papers 2024-25
Get the sample paper from here:
| SECTION-A / Objective Type Questions Questions nos. 1 to 100 have four options, out of which only one is correct. Answer any 50 questions. You have to mark your selected option on the OMRSheet. 50 × 1 = 50 - Excess of income over expenses is (A) Loss (B) Surplus (C) Cash (D) Capital
- Which of the following is a feature of Receipt and Payment A/C? (A) Accrual basis (B) Cash basis (C) Debit basis (D) Credit basis
- A Legacy received by an organisation is a: (A) Revenue receipt (B) Capital receipt (C) Income (D) Expense
- The price of balance of sports equipments at the end of the year is shown in the balance sheet as (A) Income (B) Expense (C) Asset (D) Liability
- Which of the following is not shown in the Income and Expenditure A/C (A) Depreciation (B) Donation for specific purpose (C) Salaries (D) Subscription
- The donation received for building will be shown as: (A) Income (B) Liability (C) Assets (D) Expense
- Life Membership fee will be shown as: (A) Revenue Receipt (B) Capital Receipt (C) Loan (D) Liability
- Which of the following is an intangible asset for an Not- for profit organisation? (A) Building (B) Patents (C) Furniture (D) Cash
- Income received from an investment is a/an: (A) Income (B) Asset (C) Expense (D) None of these
- The capital fund is also known as: (A) Reserve Fund (B) General Fund (C) Contingency Fund (D) Loan Fund
- Subscriptions received in advance during the current year is: (A) Income (B) Asset (C) Liability (D) All of the above
- Which of the following is not a not-for profit organisation? (A) School (B) Hospital (C) Club (D) Partnership Firm
- Not for profit organisation prepare: (A) Trading A/C (B) Profit and Loss A/C (C) Income and Expenditure A/C (D) Revenue A/C
- Partner who have advanced loan to the firm receive interest: (A) 6% (B) 4% (C) 8% (D) 10%
- Current Account is: (A) Personal A/C (B) Real A/C (C) Nominal A/C (D) None of these
- The opening balance of Partner’s Capital A/C is credited with : (A) Interest on Capital (B) Interest on Drawings (C) Drawings (D) Share in Loss
- The interest on partner drawing is debited to: (A) Partner’s Capital A/C (B) Profit and Loss A/C (C) Drawing A/C (D) None of these
- Which of the following is added to the fluctuating capital? (A) Profit (B) Loss (C) Drawings (D) All of the above
- Profit and Loss Appropriation A/C is prepared to: (A) Create Reserve Fund (B) Find out Net Profit (C) Find out Divisible Profit (D) None of these
- Interest on advance given to the firm by partner is: (A) An Appropriation (B) A Gain (C) A Charge (D) None of these
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