RBSE Model Paper 2025 Accountancy Class 12 PDF Download: The Board of Secondary Education, Rajasthan (RBSE), has made model papers, textbooks, and previous years’ question papers available for free. You can download these materials from the official RBSE website, rajeduboard.rajasthan.gov.in.
Students preparing for the 2024-25 board exams should make the most of these resources for better exam preparation. Here, we have provided a direct link to the Accountancy model papers. Click on the relevant link to download the Accountancy model papers.
Check: RBSE Model Paper 2025 Class 12 PDF Download
RBSE Class 12 Accountancy Model Paper 2025: GENERAL INSTRUCTION
GENERAL INSTRUCTION about Exams:
- Candidate must write first his/her Roll No- on the question paper compulsorily.
- All the questions are compulsory.
- Write the answer to each question in the given answer book only.
- For questions having more than one part, the answers to those parts are to be written together in continuity.
- Write down the serial number of the question before attempting it
- If there is any error/difference/Contradiction in Hindi & English versions of the question paper, the question of Hindi version should be treated valid.
RBSE Class 12 Accountancy Model Paper 2025
SECTION- A
Multiple Choice Questions:
Answer the following questions by selecting the correct option and write them in the answer sheet.
1. In case of dispute betweem partners in the absence of partnership deed or other
agreement, what percentage of interest will be paid on the loan given by a partner to
the firm.
A) 6% B) 8%
C) 4% D) None
2. In a partnership firm, in the fixed capital method, how many capital accounts are opened of each partner in the books
A) One B) Two
C) Three D) Four
3. The formula for calulating sacrifice Ratio is
A) Old Ratio- New Ratio B) New Ratio-Old Ratio
C) Old Ratio+New Ratio D) None of the above
4. At the admission of a new partner, increasing value of any asset will be, written in the
A) Debit side of profit and loss account
B) Credit side of profit and loss account
C) Debit side of revaluation account
D) Credit side of revaluation account
5. On the admission of a new partner, what journal entry will be made to close the existing goodwill account in the books.
A) Goodwill account Dr. To old partner's capital account
B) Old partner's capital accounts Dr. To goodwill account
C) New partner's capital accounts Dr. To goodwill account
D) Goodwill accounts Dr. To new partner's capital account.
6. Natwar Girdhar and Taruwar are partners in a firm sharing profits in 5:3:1 Ratio. Taruwar gets retirement. Without any other information, profit sharing ratio between Natwar and Girdhar will be-
A) 3%5 B) 5%3
C) 5%1 D) 1%5
7. Gaining ratio is calcutated at the time of
A) Death of a partner
B) Retirment of a partner
C) Change of profit sharing ratio among partners
D) All the above
8. The entry for withdrawal of surplus capital by a partner will be
A) Partner's Capital Account Dr. To Profit & Loss Account
B) Partner's Capital Account Dr. To Bank Account
C) Bank Account Dr. To Partner's capital Account
D) Profit and loss Account Dr. To Partner's Capital Account
9. On the dissolutioan of a partnership firm, Bank overdraft account will be transferred to -
A) Cash account B) Bank account
C) Realisation account D) Partner's capital account
10. On the dissolution of a partnershir firm, on the payment of non-recorded liabilities, which account will be debited
A) Bank Account
B) Realisation account
C) Profit and loss account
D) Revaluation account
11. Namaswee Ltd. purchased a land from Girisha Ltd. for Rs. 4,80,000 In full payment, Namaswee Ltd, issued equity shares of Rs. 10 each at 20% premium. Number of share issued will be -
A) 48,000
B) 60,000
C) 40,000
D) 50,000
12. Sometimes share holders pay a part or the whole of the amount of the calls not yet made. The amount so received from the share holder is called as........
A) Calls-in-Arear
B) Calls-in-advance
C) Application amount
D) Allotment amount
13. Interest on calls in arears is charge according to table 'F' at -
A) 10 %
B) 9 %
C) 8 %
D) 6 %
14. X Ltd. purchased assets for Rs. 14,40,000. It issued 8% debentures Rs.100 each on 4% disount to vendor in full payment. The number pf debentures will be-
A) 14]400
B) 15]000
C) 16000
D) 15]400
15. Convertible debentures can not be issued at a discount, if--
A) They are to be immediately converted
B) They are not to be immediately converted
C) In both (A) and (B) Conditions
D) None of the above
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