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HPBOSE HP Board Class 12th Accountancy Model Paper 2025: The Himachal Pradesh Board of School Education (HPBOSE) plays a significant role in shaping the academic journey of students across the state. As part of its preparation strategy for the Class 12 Board Exams, the HP Board releases model papers to help students understand the exam pattern, marking scheme, and important topics. The HP Board Class 12th Accountancy Model Paper 2025 is an essential resource for commerce students aiming to excel in this subject.
We are providing the model paper for Class 12 Accountancy and students can take a look at it.
Importance of the Accountancy Model Paper
The Accountancy model paper serves multiple purposes, including:
- Familiarity with Exam Pattern: It provides insights into the types of questions, distribution of marks, and the overall structure of the question paper.
- Understanding Key Topics: Students can identify frequently tested topics and allocate their preparation time effectively.
- Practice for Time Management: Solving model papers helps students manage time efficiently during the actual exam.
- Self-Assessment: It offers an opportunity to evaluate strengths and weaknesses, helping students to improve their performance.
HP Board Class 12 Accountancy Model Sample Paper 2025
| Q.1 Choose the right option from the following alternatives: |
| i) In the absence of a partnership deed the interest on the partner’s capital will be given: |
| (A) 12% (B) 6% (C) 9% (D) Not given |
| ii) Assertion (A): Ram, Mohan and Sohan are partners in a firm. Sohan wants to exempt to share him from the losses of the firm. |
| Reason(R): According to Partnership act-1932, If all partners agree, then a partner may be exempt from sharing the losses of the firm. |
| (A)Both are true and (R) is the right explanation of (A)(B) Both are true but (R) is not the right explanation of (A) |
| (C) Assertion is true but Reason is not correct(D)Assertion is wrong but Reason is correct |
| iii) Match the following items: a)The Liabilities of partners are: = 1) To know the financial position b)On the shares, the company is given: =2) Payment of money c)Redemption of debentures means: = 3) Dividend d)The objective of the balance sheet: = 4) Unlimited |
| (A) a-2, b-1, c-4, d-3 (B) a-4, b-3, c-2, d-1 |
| (C) a-1, b-2, c-3, d-4 (D) None of the above |
| iv) A, B and C are three partners sharing profit or loss in the ratio of 4:3:2. A retires and B & C decided to share future profit or loss in the ratio of 5:3. The gaining ratio will be: |
| (a)3:2 (b) 21:11 (c) 4:3 (d) 4:2 |
| v) When a partnership firm is dissolved, the following A/c is not prepared by the firm: |
| (A) Revaluation A/c (B) Realization A/c (C) Cash A/c (D) Partner’s Capital A/cs |
| vi) The forfeited shares may be issued: |
| Assertion (A)At par value, At premium and At Discount |
| (Reason) (R)The forfeited shares are not re-issued but these may be re-sold: |
| a) Both(A) and(R) true and (R) is the correct explanation: |
| b) Both (A) and (R) are wrong |
| c) (R) is true but not the right explanation of (A) |
| d) None of the above |
This is Section-A of the HP Board Class 12th Accountancy Model Paper. To get more questions from Section A along with other sections, students can directly download the PDF. We are providing the link below to download the model paper for free.
CHECK: HP Board Class 12th Accountancy Model Paper 2025
Overview of the 2025 HP Board Accountancy Model Paper
The model paper for Accountancy is designed as per the latest syllabus and guidelines issued by HPBOSE. Here’s an outline of its structure:
- Total Marks: 80 marks (theory)
- Exam Duration: 3 hours
How to get HP Board Class 12th Accountancy Model Paper 2024-25
The HPBOSE Class 12th Accountancy Model Paper 2025 is available on the official HPBOSE website. Follow these steps to download it:
- Visit the official HPBOSE website: www.hpbose.org.
- Navigate to the “Model Papers” section.
- Select the “Class 12th” category and locate the Accountancy model paper for 2025.
- Download and save the PDF for practice.
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