CBSE 12th Accountancy Exam 2019: Download Question Paper

Central Board of Secondary Education (CBSE) conducted Class 12th Accountancy paper today. Download question paper from here.

CBSE Accountancy Paper 2019
CBSE Accountancy Paper 2019

Download Accountancy Paper of CBSE 12th Board Exam 2019 in PDF format. Central Board of Secondary Education (CBSE) conducted Class 12th Accountancy paper today. Download question paper of CBSE Class 12 Accountancy Board exam 2019. As per the updates, more than 6 lakhs students appeared for CBSE Class 12 Accountancy paper 2019. In this article, you will get the complete question paper of CBSE Class 12 Accountancy Board Exam 2019. This paper will be helpful for the students who are going to appear for this exam in the future.

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Content from CBSE Class 12 Accountancy Question Paper 2019:

CBSE 12th Board Exam 2019: Download Accountancy Question Paper

General Instructions:

(i) This question paper contains two parts A and B.

(ii) Part A is compulsory for all.

(iii) Part B has two options: Analysis of Financial Statements and Computerized Accounting (iv) Attempt only one option of Part B.

Career Counseling

(v) All parts of a question should be attempted at one place.



(Accounting for Not-for-Profit Organizations, Partnership Firms and Companies)

1. How are Specific donations treated while preparing final accounts of a 'Not-For-Profit Organisation ?


State the basis of accounting of preparing 'Income and Expenditure Account of a NotFor-Profit Organisation.

2. Chhavi and Neha were partners in a firm sharing profits and losses equally withdrew a fixed amount at the beginning of each quarter. Interest on charged @ 6% p.a. At the end of the year, interest on Chhavi's drawing amounted toRs. 900. Pass necessary journal entry for charging interest on drawings

3. What is meant by 'Gaining Ratio' on retirement of a partner?


P, Q and R were partners in a firm. On 31st March, 2018 R retired. The amount payable to Rs.2,17,000 was transferred to his loan account. R agreed to receive interest on this amount as per the provisions of Partnership Act, 1932. State the rate at which interest will be paid to R.

4. What is meant by 'Issued Capital?


What is meant by 'Employees Stock Option Plan?

5. Atul and Neera were partners in a firm sharing profits in the ratio of 3: 2. They admitted Mitali as a new partner. Goodwill of the firm was valued at 2,00,000. Mitali brings her share of goodwill premium of 20,000 in cash, which is entirely credited to Atul's Capital Account. Calculate the new profit sharing ratio.

6. State any two contingencies that may result into dissolution of a partnership firm.

7. Garvit Ltd. invited applications for issuing 3,000, 11% Debentures of 100 each at a discount of 6%. The full amount was payable on application. Applications were received for 3,600 debentures. Applications for 600 debentures were rejected and the application money was refunded. Debentures were allotted to the remaining applicants. Pass the necessary journal entries for the above transactions in the books of Garvit Ltd.


On 1st April 2015, P Ltd. Issued 6,000 12% Debentures of * 100 each at par redeemable at a premium of 7%. The Debentures were to be redeemed at the end of third year. Prepare Loss on issue of 12% Debentures Account.




For all the questions download complete question paper from the link given below

Download CBSE Class 12 Accountancy Paper 2019 in PDF format

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