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CBSE Sample Papers for Class 9 Maths Paper 2 is part of CBSE Sample Papers for Class 9 Maths . Here we have given CBSE Sample Papers for Class 9 Maths Paper 2

CBSE Sample Papers for Class 9 Maths Paper 1

Students who are going to appear for CBSE Class 9 Examinations are advised to practice the CBSE sample papers given here which is designed as per the latest Syllabus and marking scheme as prescribed by the CBSE is given here. Paper 2 of Solved CBSE Sample Papers for Class 9 Maths is given below with free PDF download solutions.

Time: 3 Hours
Maximum Marks: 80

General Instructions:

• All questions are compulsory.
• Questions 1-6 in Section-A are Very Short Answer Type Questions carrying 1 mark each.
• Questions 7-12 in Section-B are Short Answer (SA-I) Type Questions carrying 2 marks each.
• Questions 13-22 in Section-C are Short Answer (SA-II) Type Questions carrying 3 marks each.
• Questions 23 -30 in Section-D are Long Answer Type Questions carrying 4 marks each.

SECTION-A

Question 1.
If √2 = 1.414 , then \(\sqrt { \frac { (\sqrt { 2 } -1) }{ (\sqrt { 2 } +1) } } =\) ?

Question 2.
If \(\frac { x }{ y } +\frac { y }{ x } =-1\), where x ≠ 0,y ≠ 0, then find the value of x³ – y³.

Question 3.
Who is known as the “Father of Geometry”?

Question 4.
Find the area of the ∆OAB with 0(0, 0). A(4, 0) and B(0, 6).

Question 5.
Two cubes have their volumes in the ratio 1 : 27. Find the ratio of their surface area.

Question 6.
In 50 tosses of a coin, tail appears 32 times. If a coin is tossed at random, what is the probability of getting a head?

SECTION-B

Question 7.
If a + b + c = 0, then \(\left( \frac { { a }^{ 2 } }{ bc } +\frac { { b }^{ 2 } }{ ca } +\frac { c^{ 2 } }{ ab } \right) =?\)

Question 8.
Find the measure of an angle, if six times its complement is 12° less than twice its supplement.

Question 9.
If an angle of a parallelogram is two third of its adjacent angle, find the smallest angle of the parallelogram.

Question 10.
In the adjoining figure, the point D divides the side BC of ∆ABC in the ratio m : n. Prove that \(\frac { ar(\Delta ABD) }{ ar(\Delta ADC) } =\frac { m }{ n } \)

Question 11.
The sides of a triangle are in the ratio 5:12:13 and its perimeter is 150 cm. Find the area of triangle.

Question 12.
Find the mean of the first six prime numbers.

SECTION-C

Question 13.
Rationalise the denominator of \(\frac { \left( \sqrt { 3 } +\sqrt { 2 } \right) }{ \left( \sqrt { 3 } -\sqrt { 2 } \right) } \)
OR
If a and b are rational numbers and \(\frac { \left( \sqrt { 11 } -\sqrt { 7 } \right) }{ \left( \sqrt { 11 } +\sqrt { 7 } \right) } =a-b\sqrt { 77 } \)
Find the value of a and b.

Question 14.
Factorize (p – q)³ + (q – r)³ + (r – p)³

Question 15.
Draw the graph of the equation 2x + 3y = 11. From your graph, find the value of y, when x = -2.

Question 16.
In a quadrilateral ABCD the line segment bisecting ∠C and ∠D meet at E.
Prove that ∠A + ∠B = 2∠CED.

Question 17.
In the adjoining figure, BM ⊥ AC and DN ⊥ AC. If BM = DN, then prove that AC bisect BD.

Question 18.
Without plotting the given points on a graph paper, indicate the quadrants in which they lie
(a) ordinate = 6, abscissa = -3
(b) ordinate = -6, abscissa = 4
(c) abscissa = -5, ordinate = -7
(d) ordinate = 3, abscissa = 5
(e) (-6, 5)
(f) (2,-9)

Question 19.
A well of inner diameter 14 m is dug to a depth of 15 m. Earth taken out of it has been evenly spread all around it to a width of 7 m to form an embankment. Find the height of embankment so formed.

Question 20.
Find the number of coins 1.5 cm in diameter and 0.2 cm thick to be melted to form a right circular cylinder of height 5 cm and diameter of 4.5 cm.

Question 21.
The table given below shows the ages of 75 teachers in a school.

Here 18-29 means from 18 to 29 including both. A teacher from the school is chosen at random. What is the probability that the teacher chosen is
(i) 40 years or more than 40 years old?
(ii) 49 years or less than 49 years old?
(iii) 60 years or more than 60 years old?

Question 22.
Construct a ∆ABC in which BC = 5.6 cm, ∠B = 30° and the difference between the other two sides is 3 cm.

SECTION D

Question 23.
If a and b are rational numbers and \(\frac { 4+3\sqrt { 5 } }{ 4-3\sqrt { 5 } } =a+b\sqrt { 5 } \) Find the value of a and b.

Question 24.
If x + y + z = 0, prove that x³ + y³ + z³ = 3xyz. Without actual calculation find the value of (-12)³ + 7³ + 5³ using above identity.

Question 25.
A taxi charges RS 20 for the first km and @ RS 12 per km for subsequent distance covered. Taking ‘the distance covered as x km and total fare RS y, write a linear equation depicting the relation in ,x and y
(i) Draw the graph between x and y.
(ii) From your graph find the taxi charges for covering 14 km.

Question 26.
In the given figure, AB || CD. Find the value of x.

Question 27.
In a ∆ABC, the bisectors of ∠B and ∠C intersect each other at a point O. Prove that ∠BOC = 90° + \(\frac { 1 }{ 2 }\)∠A

Question 28.
Prove that the angle subtended by an arc of a circle at the centre is double the angle subtended by it at any point on the remaining part of the circle.

Question 29.
The height of a cone is 30 cm. A small cone is cut off at the top by a plane parallel to the base. If its volume be \(\frac { 1 }{ 27 }\) of the volume of the given cone, at what height above the base, the section has been made?

Question 30.
A doctor suggests two ways for treatment of a particular disease one is by taking medicine only and other is by doing meditation and yoga.

(i) Draw frequency polygon for the given data on the same graph.
(ii) What is the importance of yoga and meditation in our life?

Solutions

Solution 1.

Solution 2.
\(\frac { x }{ y } +\frac { y }{ x } =-1\) ⇒ x² + y² = -xy
⇒ x² + y² + xy = 0
⇒ x³ – y³ = (x – y)(x² + y² + xy) = (x – y) x 0 = 0
⇒ x³ – y³ = 0

Solution 3.
Mathematician Euclid is known as “Father of Geometry’”.

Solution 4.
OA = 4 units, OB = 6 units
ar(∆OAB) = \(\frac { 1 }{ 2 }\) x OA x OB = \(\frac { 1 }{ 2 }\) x 4 x 6 = 12 sq. unit

Solution 5.
Volume of cube = (side)³, surface area of cube = 6(side)²
Let the volume of first cube = a³; and second cube = b³

Solution 6.
Probability of getting head

Solution 7.
a + b + c = 0 ⇒ a³ + b³ + c³ = 3abc

Solution 8.
Let the measure of the required angle = x°
Measure of its complement = (90° – x).
Measure of its supplement = (180° – x)
6(90° – x) = 2(180° – x) – 12
⇒ 540° – 6x = 360° – 2x – 12 ⇒ 4x = 192°
⇒ x = 48°
Hence the measure of required angle = 48°.

Solution 9.
Let one angle of the parallelogram be x°.
We know that sum of two adjacent angles of a parallelogram is equal to 180°.

Solution 10.

Solution 11.
Let the sides of the triangle be 5x, 12x and 13x as a, b and c. Then
5x + 12x + 13x = 150 => 30x =150 => x = 5
∴ a = 25 cm, b = 60 cm and c = 65 cm
given 2s = 150 cm => s = 75 cm
(s – a) = 50, (s – b)= 15, (s – c) = 10

Solution 12.
The first six prime numbers are 2, 3, 5, 7, 11 and 13.

Solution 13.

Solution 14.
Putting p – q = x,q – r = y and r – p = z
x + y + z = p – q + q – r + r – p = O if x + y + z = 0 then x³ + y³ + z³ = 3xyz
∴ (p – q)³ + (q – r)³ + (r – p)³ = 3(p – q)(q – r)(r – p)

Solution 15.
2x + 3y = 11


Line AB is the required graph of 2x + 3y= 11.
Reading the Graph: Given x = -2. Take a point M on the x-axis such that OM = -2.
Draw PM, parallel to they-axis, meeting the line AB at P, it is PM = 5 = y.
So, when x = -2 then y = 5.

Solution 16.
Let CE and DE be the bisector of ∠C and ∠D respectively.

Solution 17.
We want to prove that AC bisect BD i.e., OB = OD
Let AC and BD intersect at O and BM = DN
Now ∴ ∆OND ≅ ∆OMB (By ASA)
=> OD = OB (CPCT)
[ ∵ ∠OND = ∠OMB (each 90°), DN = BM (given), ∠DON = ∠BOM (V.O.A.)]
=> AC bisect BD.

Solution 18.
(a) A(-3, 6) lies in quadrant II
(b) B(4, -6) lies in quadrant IV
(c) C(-5, -7) lies in quadrant III
(d) D(5, 3) lies in quadrant I
(e) E(-6, 5) lies in quadrant II
(f) F(2, -9) lies in quadrant IV

Solution 19.
For well: r = 7m, h = 15m = depth
Volume of the earth dug out = Volume of the well
= Volume of cylinder = πr²h

Solution 20.
Each coin is cylindrical in shape.

= 45 x 5 = 225
The number of coins required = 225

Solution 21.
Total number of teachers = 75
(i) Number of teachers who are 40 years or more than 40 years old = 35 + 10 = 45

(ii) Number of teachers who are 49 years or less than 49 years old = 5 + 25 + 35 = 65

(iii) Number of teachers who are 60 years or more = 0

Solution 22.
Steps of Construction:
(i) Draw BC = 5.6 cm
(ii) Construct ∠CBX = 30°
(iii) Set off BP = 3 cm
(iv) Join PC
(v) Draw the right bisector of PC, meeting BP produced at A.
(vi) Join AC. Then ∆ABC is the required triangle.

Solution 23.

Solution 24.
x + y + z = 0 => x + y = – z => (x+y)³ = (-z)³
=> x³ + y³ + 3xy (x + y) = -z³
=> x³ + y³ + 3xy (-z) = -z³
=> x³ + y³ – 3xyz = -z³
=> x³ + y³ + z³ – 3xyz = 0
=> x³ + y³ + z³ = 3xyz
Putting x = -12, y = 7, z = 5
We get x + y + z = -12 + 7 + 5 = -12 + 12 = 0 then x³ + y³ + z³ = 3xyz
=> (-12)³ + (7)³ + (5)³ = 3 x (-12) x 7 x 5
= -3 x 7 x 60
= -21 x 60
= -1260
(-12)³ + 7³ + 5³ = -1260.

Solution 25.
y = 20 + 12 (x – 1) = 20 + 12x – 12
=> y = 12x + 8

On the graph paper take distance along x-axis and fare (in Rs) along y-axis. We plot the points A(6, 80) and B(11, 140) on the graph paper. Join AB and produce it on both sides to obtain the required graph.
From the graph, when x = 14, we find y = Rs 176.

Solution 26.

Through E draw a line GEH || AB || CD
Now GE || AB and EA is transversal
∴ ∠GEA = ∠EAB = 50°
[Alternate Interior Angles]
Again EH || CD and EC is a transversal
∠HEC + ∠ECD = 180°
[Cointerior angles of the same side of transversal]
=> ∠HEC + 100° = 180°
=> ∠HEC = 80°
Now GEH is a straight angle
∠GEA + ∠AEC + ∠HEC = 180°
=> 50° + x° + 80° =180° => x = 50°

Solution 27.
In ∆ABC we have
∠A + ∠B + ∠C = 180°

Solution 28.
Given: A circle C(O, r) in which arc AB subtends ∠AOB at the centre and ∠ACB at any point C on the remaining part of the circle.
To prove: (i) and (ii) ∠AOB = 2 ∠ACB, when AB is a minor arc or a semicircle.
(iii) Reflex ∠AOB = 2∠ACB, when AB is a major arc.
Construction: Join AB and CO. Produce CO to a point D outside the circle.

We know that when one side of a triangle is produced then the exterior angle so formed is equal to the sum of the interior opposite angles.
∴ ∠AOD = ∠OAC + ∠OCA
∠BOD = ∠OBC + ∠OCB
[∵ OC = OA = r ,OC = OB = r]
∠AOD = 2∠OCA and ∠BOD = 2∠OCB
In Figure (i) and Figure (ii) i.e., Case (i) and Case (ii)
∠AOD + ∠BOD = 2∠OCA + 2∠OCB => ∠AOB = 2(∠OCA + ∠OCB)
=> ∠AOB = 2∠ACB
In Figure (iii) i.e., Case (iii)
∠AOD + ∠BOD = 2∠OCA + 2∠OCB
=> Reflex ∠AOB = 2 (∠OCA + ∠OCB) => Reflex ∠AOB = 2∠ACB

Solution 29.
Let the smaller cone have radius r and height h cm and let the radius of the given original cone be R cm.

Solution 30.
(i) We take two imagined classes, one at the beginning, namely (10-20) and the other at the end, namely (70-80) each with frequency zero.
With these two classes, we have the following frequency table:

Importance of Yoga and Meditation:
1. Meditation gives you an experience, an inner state, where what is you and what is your is separated.
2. By meditation life seems to be flowing without conflict and just feel more cohesive.
3. Yoga is important for us to achieve:
(i) Good Health
(ii) Success
(iii) Overall well being
(iv) For peace, joy and love
(v) For inner exploration.

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CBSE Sample Papers for Class 9 Maths Paper 1 is part of CBSE Sample Papers for Class 9 Maths . Here we have given CBSE Sample Papers for Class 9 Maths Paper 1

CBSE Sample Papers for Class 9 Maths Paper 1

Students who are going to appear for CBSE Class 9 Examinations are advised to practice the CBSE sample papers given here which is designed as per the latest Syllabus and marking scheme as prescribed by the CBSE is given here. Paper 1 of Solved CBSE Sample Papers for Class 9 Maths is given below with free PDF download solutions.

Time: 3 Hours
Maximum Marks: 80

General Instructions:

• All questions are compulsory.
• Questions 1-6 in Section-A are Very Short Answer Type Questions carrying 1 mark each.
• Questions 7-12 in Section-B are Short Answer (SA-I) Type Questions carrying 2 marks each.
• Questions 13-22 in Section-C are Short Answer (SA-II) Type Questions carrying 3 marks each.
• Questions 23 -30 in Section-D are Long Answer Type Questions carrying 4 marks each.

SECTION-A

Question 1.

Question 2.
What is the degree of zero polynomial?

Question 3.
In ∆ABC, BC is produced to D. If ∠ABC = 40° and ∠ACD = 120°, then ∠A = ?

Question 4.
Write the signs of abscissa and ordinate of a point in quadrant (II).

Question 5.
The total surface area of a cube is 216 cm². Find its volume.

Question 6.
Find the slope of the line 2x + 3y – 4 = 0.

SECTION-B

Question 7.
If a + b + c = 0, then a³ + b³ + c³ = ?

Question 8.
Find four different solutions of 2x + y = 6

Question 9.
The base of an isosceles triangle is 16 cm and its area is 48 cm². Find the perimeter of a triangle.

Question 10.
If the mean of five observations x, x + 2, x + 4, x + 6 and x + 8 is 13. Find the value of x.

Question 11.
1500 families with 2 children each were selected randomly and the following data were recorded.

Out of these families, one family is selected at random. What is the probability that the selected family has
(i) 2 girls
(ii) no girl.

Question 12.
Two coins are tossed 1000 times and the outcomes are recorded as under.

A coin is thrown at random. What is the probability of getting
(i) at most one head ?
(ii) atleast one head ?

SECTION-C

Question 13.
If x = 3 + √8 , find the value of \(\left( { x }^{ 2 }+\frac { 1 }{ { x }^{ 2 } } \right) \)

Question 14.
If p = 2 – a, prove that a³ + 6ap + p³ – 8 = 0.

Question 15.
In the given figure, prove that x = α + β + γ.

Question 16.
If the bisector of the vertical angle of a triangle bisect the base, prove that the triangle is Isosceles.

Question 17.
The sides BA and DC of quad. ABCD are produced as shown in the given figure. Prove that x° + y° = a° + b°.

Question 18.
In an equilateral triangle, prove that the centroid and the circumcentre coincide.

Question 19.
Construct a Δ ABC whose perimeter is 14 cm and sides are in the ratio 2:3:4.

Question 20.
Plot the points A(-5, 2), B(-4, -3), C(3, -2) and D(6, 0) on a graph paper. Write the name of figure formed by joining them.

Question 21.
The diameter of a roller, 120 cm long is 84 cm. If it takes 500 complete revolutions to level a playground. Find the cost of levelling it at 75 paise per square metre.

Question 22.
The internal and external diameters of a hollow hemispherical vessel are 20 cm and 28 cm respectively. Find the cost of painting the vessel all over at 14 paise per cm².

SECTION-D

Question 23.
Show that

Question 24.
Prove that x³ + y³ + z³ – 3xyz =(x + y + z) (x² + y² + z² – xy – yz – zx). Hence find the value of x³ + y³ + z³ if x + y + z = 0.

Question 25.
In a ∆ABC, the side AB and AC are produced to P and Q respectively. The bisector of ∠PBC and ∠QCB intersect at a point O. Prove that ∠BOC = 90° – \(\frac { 1 }{ 2 }\) ∠A.

Question 26.
In each of the following figures, AB || CD. Find the value of x in each case.

Question 27.
Draw the graph of the equation 3x + 2y = 12. At what points does the graph cut the x-axis and the y-axis.

Question 28.
A river 2m deep and 45 m wide is flowing at the rate of 3 km per hour. Find the volume of water that runs into the sea per minute.
Now answer these questions.
1. Why we should preserve and not waste the water and other natural resources? Write one method to restore the water at your home.
2. Why it is necessary to clean all rivers in the country?

Question 29.
The mean of 25 observations is 36. If the mean of first 13 observations is 32 and that of last 13 observations is 39, find the 13th observation.

Question 30.
Plot the points A(2, 5), B(-2, 2) and C(4, 2) on a graph paper. Join AB, BC and AC. Calculate the area of ∆ABC.

Solutions

Solution 1.

Solution 2.
Degree of zero polynomial is not defined.

Solution 3.

∠A + ∠B = ∠ACD
⇒ ∠A + 40° = 120°
⇒ ∠ A = 80°

Solution 4.
The points in quadrant II are in the form (-, +).

Solution 5.
The Total Surface Area of cube (T.S.A.) = 6a² = 216
=> a² = 36 => a = √36 = 6 cm
Volume of cube = (a)³ = (6)³ = 216 cm³
Volume of cube = 216 cm³

Solution 6.
2x + 3y – 4 = 0 ⇒ 3y = – 2x + 4

Solution 7.
a + b + c = 0 ⇒ a + b = – c
⇒ (a + b)³ = (- c)³ ⇒ a³ + b³ + 3ab (a + b) = -c³
⇒ a³ + b³ + 3ab (- c) = -c³ ⇒ a³ + b³ + c³ = 3abc

Solution 8.
y = 6 – 2x
(i) If x = 1,y = 6 – 2 = 4
(ii) If x = 2,y = 6 – 4 = 2
(iii) If x = 3,y = 6 – 6 = 0
(iv) If x = 4,y = 6 – 8 = -2

Solution 9.
b =16 cm, area = 48 cm²

Perimeter of Isosceles triangle = 2a + b = 20 + 16 = 36 cm.

Solution 10.
Mean of the given observations

Solution 11.
Total number of families = 1500

Solution 12.
Total number of tosses = 266 + 540 + 194 = 1000
(i) At most one head = Number of times one head or no head appears
= 540+ 194 = 734
P(E1) = P(at most one head) = \(\frac { 734 }{ 1000 }\) =0.734
(ii) Atleast one head = Number of times one head or two head appears
= 540 + 266 = 806
P(E2) = P(atleast one head) = \(\frac { 806 }{ 1000 }\) = 0.806

Solution 13.
x + 3√8

Solution 14.
We have p = 2 – a => a + p + (-2) = 0
=> Putting a = x,p = y and (-2) = z.
we get a + p + (-2) = 0 =>x + y + z = 0
⇒a³ + p³ + (-2)³ = 3 × a × p × (-2) [If x + y + z = 0 then x³ + y³ + z³ = 3xyz]
⇒a³ + p³ + (-2)³ = -6ap
⇒a³ + 6ap + p³ – 8 = 0

Solution 15.

Join B and D and produce BD to E.
p + q = β and s + t = x
Side BD of A ABD is produced to E
∴ p + α = s ..(1)
Side BD of A CBD is produced to E.
∴ q + γ = t ..(2)
Adding (1) and (2)
(p + α) + (q + γ) = s + 1
(p + q) + (α) + (γ) = x
β + α + γ = x
⇒ x = α + β + γ

Solution 16.

Given: ∆ AABC in which AD is the bisector of ∠ A, which meets BC in D such that BD = DC.
To prove: AB = AC
Construction: Produce AD to E such that AD = DE and join EC.
Proof: In ∆ABD and ∆ECD
BD = DC (given)
AD = DE (by construction)
∠ADB = ∠EDC (V.O.A)
=> ∴ ∆ABD ≅ ∆ECD
∴ ∆ABC ≅ ∆ECD
=> AB = EC and ∠1 = ∠3 …(2) (CPCT)
Also ∠1 = ∠2 …(3) [∵AD bisects ∠A]
∴ ∠2 = ∠3 [using (2)and(3)]
=> EC = AC …(4) [side opposite to equal angles]
=> AB = AC [using (1)and(4)]
=> ∆ABC is Isosceles.

Solution 17.
We have ∠ A + b° = 180° (Linear pair)
=> ∠A = 180° – b° …(1)
Also ∠C + a° = 180° (Linear pair)
∠C = 180° – a° …(2)

Solution 18.

Let ∆ ABC be the given equilateral triangle and let its median AD,
BE and CF intersect at G.
Then G is the centroid of ∆ ABC
In ∆ BCE and ∆ CBF
BC = CB (common)
∠B = ∠C [each 60°]

This shows that G is the circumcentre of ∆ ABC
=> G is the centroid as well as circumcentre of ∆ ABC
Note: Centroid: The point of intersection of the medians of a triangle is called centroid.
The centroid of the triangle is the point located at \(\frac { 2 }{ 3 }\) of the distance from a vertex along the median.
Circumcentre: The centre of the circumcircle of the triangle is called the circumcentre.

Solution 19.
Steps of construction:
(i) Draw a line segment PQ =14 cm. Draw a ray PX making an acute angle with PQ and draw in the downward direction.
(ii) From P, mark set of (2 + 3 + 4) = 9 equal distance along PX.
(iii) Mark points L, M, N on PX such that PL = 2 cm, LM = 3 cm and MN = 4 cm.
(iv) Join NQ. Through L and M draw LB || NQ and MC || NQ. Cutting PQ at B and C respectively.
(v) With B as centre and radius BP draw an arc. With C as centre and radius CQ draw another arc, cutting the previous arc at A.
(vi) Join AB and AC. ∆ ABC is the required triangle.

Solution 20.
Points A(-5, 2), B(-4, -3), C (3, -2) and D(6, 0) are shown on graph paper.

The figure formed by joining them is called quadrilateral.

Solution 21.
Radius of roller = r = 42 cm, Length = h = 120 cm
Area covered by the roller in 1 revolution = C.S.A. of the roller = 2πrh sq. unit.

Solution 22.
Outer radius of the vessel R = 14 cm
Inner radius of the vessel = r = 10 cm
Area of the outer surface = 2πR² cm²
= (2π x 14 x 14) cm² = 392 π cm²
Area of the inner surface = 2πt² cm²
= (2π x 10 x 10) cm² = 200 π cm²
Area of the ring (shaded) at the top = π(R² – r²)
= π[( 14)² – (10)²] = π(14 + 10) (14 – 10)
= 96 π cm²
Total area to be painted = 392 π + 200 π + 96 π
= 688 π cm²

Solution 23.

Solution 24.
x³ + y³ + z³ – 3xyz = (x³ + y³) + z³ – 3xyz
x³ + y³ + z³ – 3xyz = [(x + y)³ – 3xy(x + y)] + z³ – 3xyz [let x + y = u]
= u³ – 3xyu + z³ – 3xyz
= u³ + z³ – 3xy (u + z) = (u³ + z³) – 3xy (u + z)
= (u + z) (u² – uz + z²) – 3xy (u + z) = (u + z) [u² + z² – uz – 3xy]
= (x + y + z) [(x + y)² + z² – (x + y)z – 3xy] [u = x + y]
= (x + y + z) [x² + y² + z² + 2xy – xz -yz – 3xy]
x³ + y³ + z³ – 3xyz = (x + y + z) (x² + y² + z² – xy – yz – zx)
if x + y + z = 0
x³ + y³ + z³ – 3xyz = 0 × (x² + y² + z² – xy – yz – zx)
x³ + y³ + z³ – 3xyz = 0
x³ + y³ + z³ = 3xyz

Solution 25.
We have ∠B + ∠CBP = 180° (Linear pair)

Solution 26.
(i) Draw EF || AB || CD

=> ∠1 + ∠2 = x°
Now AB || EF and AE is transversal.
∠1 + ∠BAE = ∠1 + 104° = 180°
(co interior angles)
∠1 = 180°- 104° = 76°
Again EF || CD and EC is the transversal
∠2 + ∠ECD = ∠2 + 116° = 180°
=> ∠2 = 64°
Hence x = ∠1 + ∠2 = 76° + 64° = 140°
=> x = 140°
(ii) Draw EO || AB || CD

x° = ∠1 + ∠2
Now EO || AB and OB is transversal
∠1 + ∠ABO = 180° [Co-interior angles]
∠1 + 40°= 180°
=> ∠1 = 180°- 40° = 140° => ∠1 = 140°
Again EO || CD and DO is transversal
∠2 + ∠CDO = 180°[Co-interior angles]
∠2 + 35° = 180°
=> ∠2 = 180° – 35° = 145°
=> ∠2 = 145°
∠1 + ∠2 = (140° + 145°) = 285°
=> x = ∠1 + ∠2 = 285°
=> x = 285°

Solution 27.
Linear equation 3x + 2y = 12

The point A(4, 0) cuts on the x-axis and point B(0, 6) cuts on the y-axis.

Solution 28.

Volume of the water running into the sea per minute
= Volume of cuboid
= l x bx h
= 50 x 45 x 2
= 4500 m³
(i) We should preserve the water and other natural resources for ourself and for our next generation because they can not be polluted or finished very fast.
(ii) Method of restoring fresh water is by ‘rain water harvesting’ in home.
(iii) Our rivers are very polluted and causing the problems in ecosystem and becoming the shortage of fresh water at large scale. So, it is necessary to clean all rivers of our country.

Solution 29.
Mean of first 13 observations = 32
Sum of the first 13 observations = 32 x 13 = 416
Mean of last 13 observations =39
Sum of last 13 observations = 39 x 13 = 507
Mean of 25 observations = 36
Sum of all the 25 observations = 36 x 25 = 900
∴ the 13th observation = (416 + 507 – 900) = 23
Hence the 13th observation = 23

Solution 30.

From Graph:
BC = CE + BE = (4 – 0) + (0 – (-2))
Base = BC = 4 – (-2) = 4 + 2 = 6 units
Height = AD = OF – OE = 5 – 2 = 3 units
ar (∆ ABC) = \(\frac { 1 }{ 2 }\) x Base x height
= \(\frac { 1 }{ 2 }\) x 6 x 3 = \(\frac { 18 }{ 2 }\) = 9 sq units
ar (∆ ABC) = 9 sq. units.

We hope the CBSE Sample Papers for Class 9 Maths Paper 1 help you. If you have any query regarding CBSE Sample Papers for Class 9 Maths Paper 1, drop a comment below and we will get back to you at the earliest.

These Sample papers are part of CBSE Sample Papers for Class 12 Accountancy. Here we have given CBSE Sample Papers for Class 12 Accountancy Paper 7

CBSE Sample Papers for Class 12 Accountancy Paper 7

Students who are going to appear for CBSE Class 12 Examinations are advised to practice the CBSE sample papers given here which is designed as per the latest Syllabus and marking scheme as prescribed by the CBSE is given here. Paper 7 of Solved CBSE Sample Papers for Class 12 Accountancy is given below with free PDF download solutions.

Time: 3 Hours
Maximum Marks: 80

General Instructions:

(i) Please check that this paper contains 23 questions.
(ii) The paper contains two parts A and B.
(iii) Part A is compulsory for all.
(iv) Part B has two options—Option-1 Analysis of Financial Statements and Option-II Computerized Accounting.
(v) Attempt only one option of Part B.
(vi) All parts of a question should be attempted at one place.

PART – A
Partnership Firms and Company Accounts

Question 1.
A, B and C are partners decided that no interest on drawings is to be charged to any partner. But, after one year, ‘C’ wants that interest on drawings should be charged to every partner. State how C can do this?

Question 2.
State the liability of partners in case of dissolution of a firm.

Question 3.
When a liability is to be discharged by a partner, why is his capital account credited?

Question 4.
In case of dissolution of a firm, which items on the liabilities side are to be paid last?

Question 5.
State the steps other than rejecting applications that a company can take in case of over subscription.

Question 6.
What is meant by capital reserve?

Question 7.
Sharma and Verma were partners in a firm sharing profits in the ratio of 4 :1. Their capitals on 1-4-2012 were : Sharma Rs 5,00,000 and Verma Rs 1,00,000. The partnership deed provided that Sharma will get a commission of 10% on the net profit after allowing a salary of Rs 5,000 per month to Verma. The profit of the firm for the year ended 31st march was Rs 2,80,000. Prepare profit and loss appropriation account of Sharma and Verma for the year ended 31st March.

Question 8.
Raghav Ltd. purchased a running business from Krishna Ltd. for a sum of Rs 15,00,000, payable Rs 3,00,000 by cheque and for the balance issued 9% debentures of Rs 100 each at par.
The assets and liabilities consisted of the following:
Plant and machinery Rs 4,00,000
Buildings Rs 6,00,000
Stock Rs 5,00,000
Sundry debtors Rs 3,00,000
Sundry creditors Rs 2,00,000
Record necessary journal entries in the books of Raghav Ltd.

Question 9.
G. Ltd. had a balance of Rs 22,00,000 in its statement of profit and loss. Instead of declaring a dividend, it decided to redeem its Rs 20,00,000,9% debentures at a premium of 10% out of profits on 31st March, 2015. The company invested the required amount in fixed deposit in a bank on 30th April, 2014 earning Interest @ 6% P.a Tax was deducted on interest earned @ 10% P.a by the bank. Pass the necessary journal entries in the books of the company for the redemption of debentures.

Question 10.
Shauiya Ltd. offered 4,00,000 shares to public for subscription. Applications were received for 7,00,000 shares and prorata allotment was made to the applicants. Sakshi applied for 3,500 shares and Vandana was alloted 1,600 shares.
On the basis of above information, calculate:
(i) How many applications have been rejected altogether?
(ii) What is pro-rata ratio?
(iii) How many shares were alloted to Sakshi?
(iv) How many share were applied by Vandana?

Question 11.
P, Q and R are partners sharing profits and losses in the ratio 5:3:2. From 1st Januaiy 2006, they dedded to share profits and losses in equal proportion. The partnership deed provides that in the event of any change in ratio, the goodwill should be valued at three year’s purchase of the average of the five year’s profit The profit and loss of proceeding five years are:
Profits 2001 – Rs 60,000 2002 Rs 1,50,000; 2003 – Rs 1,70,000;
2004 – Rs 190,000
Loss: 2005 – Rs 70,000
Give necessary journal entry to record the change.

Question 12.
A and B are partners sharing profit in ratio of 5 : 3, they admit C into firm for 3/10th profit which he takes 2/10th from A and 1/10th from B and brings a part of his share of premium for goodwill in cash. Goodwill account does not appear in books of A and B. Fill the missing information in following journals entries and compute the new ratio of A, B and C.

Question 13.
(a) Vishwakarma Ltd. issued 15,000 Preference shares of Rs 100 each at a premium of 50%. Payments were to be made as — Rs 25 on application; Rs 35 on allotment (including premium) and Rs 45 on first and final call.
The applications for 14,000 shares were received and all are accepted. All the money was duly received except the first and final call on 600 shares.
Show the share capital in the balance sheet of the company, also prepare notes to accounts for the same.
(b) Ratan steel Ltd. decided that 5% jobs in the company will be reserved for the children of company’s employees. State the value involved in such decision.

Question 14.
X and Y are partners sharing profits and losses in the ratio of 3:2. They agree to take Z into partnership for 1/9 share. For this purpose, goodwill is to be valued at two years’ purchase of the average profit of last four years which were as follows,
Year ending on 31March 2009 50,000 (Profit)
Year ending on 31March 2010 120,000 (Profit)
Year ending on 31March 2011 180,000 (Profit)
Year ending on 31March 2012 70,000 (loss)
On 1 april, 2011 a motor bike costing Rs 50000 was purchased and debited to travelling expense account on which depreciation is charged @ 20%. Calculate the value of goodwill.

Question 15.
Babul and Vinay were partners. The partnership deed provides for
(a) Profit to be divided as 1/2 vinay -1/3 Babul and 1/6 to be transfer as reserve.
(b) The accounts are closed on 31 March each year.
(c) In the event of death of a partner, the executors will be entitled to the following:
(i) Capital to the credit on date of death.
(ii) Interest on capital 12% pa.
(iii) Proportion of profit to the date of death based on average profit credited for last 3 years.
(iv) Share of goodwill on the date of death based on average profit credited for the last 3 years.
The following information is provided to you:
Babul’s capital Rs 90,000; Vinay’s capital Rs 60,000; Reserves 30,000, cash Rs 1,10,000, Investment Rs 70,000.
Prepare Vinay’s A/c to be presented to his executors; as he died on April 30th 2007. The profits for the three preceeding years were Rs 48,000, Rs 42,000 and Rs 45,000.

Question 16.
Bhamashah Company Limited made an issue of 1,00,000 equity shares of Rs 10 each at a premium of 20% payable as follows:
On application Rs 2.50 per share
On allotment Rs 4.50 per share
On first and final call – balance.
Applications were received for 2,00,000 equity shares and directors made pro rata allotment Ramu, who had applied for 800 shares did not pay allotment and final call money with result his shares were forfeited. Later on, 80% of forfeited shares were reissued Rs 8 per share fully paid up.
Pass necessary journal entries for the above mentioned transactions to the books of the company.
OR
X Ltd. issued 40,000 equity shares of Rs 10 each at a premium of Rs 2.50 per share. The amount was payable as follows:
On application — Rs 2 per share
On allotment — Rs 4.50 per share (including premium)
and on call — 6 per share.
Owing to heavy subscription, the allotment was made on prorata basis.
(a) Applicants for 20,000 shares were alloted 10,000 shares.
(b) Applicants for 56,000 shares were alloted 14,000 shares.
(c) Applicants for 48,000 shares were alloted 16,000 shares.
It was decided that excess amount received on applications would be utilized on allotment and the surplus will be refunded.
Ram, to whom 1,000 shares were allotted, who belong to category (a) failed to pay allotment money. His shares were forfeited after final call. Pass necessary journal entries in the books of X Ltd. for above transactions.

Question 17.
X, Y and Z were partners sharing profit in the ratio of 2:2:1. The balance sheet on 31 March 2010, when they dissolved the firm was as follows.

It was agreed that:
(i) X to take over furniture at Rs 8,000 and debtors Rs 1,20,000 and the creditors of Rs 16,000 were to be paid by him at figure.
(ii) Y to take all stock Rs 17,000 and Sundry assets at Rs 72,000 (being 10% less than the book value).
(iii) Z to take over remaining assets at 80% of book value and assume responsibility of discharge of loan together with accrued interest of Rs 2,300.
(iv) The expenses of realisation were 27,000. The remaining debtors were sold to a debt collecting agency at 50% of the value. Prepare necessary accounts to close books of firm.
OR
S and K were partners in a firm sharing profit as S – 75% and K – 25%. On 1 April 2008, their position was.

R is now joins the partnership. He agrees to pay partners Rs 20000 by way of goodwill and introduces 1/2 of combined capital of two existing partners after depreciation plant stock at 20% and 10% respectively and raising a provision of 10% against sundry debtors. The new partner is allowed 1/4th profit of firm.
You are required to record the transaction in the books of firm and give the new balance sheet of the new firm.

PART -B
‘Analysis of Financial Statements’

Question 18.
A mutual fund company received a dividend of Rs 20 lakhs on its investments in another company’s share, where will it appear in cash flow statement?

Question 19.
Mention the net amount of source or use when discount of Rs 2,000 is received on making payment to a creditor of Rs 27,000.

Question 20.
List any four items which are included under the head reserves and surplus of the company’s balance sheet, as per schedule III to companies Act 2013.

Question 21.
From the following information, prepare comparative balance sheet of SMC Ltd.

Question 22.
Inventory turnover ratio: 4 times, inventory at the end was Rs 20,000 more than inventory , in the beginning. Revenue from operations – Rs 3,00,000, Gross profit ratio – 25%. Current liabilities – Rs 40,000, Quick ratio – 0.75 :1. Calculate current ratio.

Question 23.
X Ltd. made a profit of Rs 1,00,000 after charging depredation of Rs 20,000 on assets and transfer to general reserve of Rs 3,000. The goodwill amortised was Rs 7,000 and gain on sale of machinery was Rs 3,000. The other information available to you (changes in value of current assets and current liabilities) is as follows.
At the end of year, Debtor showed an increase of Rs 6,000; creditors an increase of Rs 10,000, prepaid expenses an increase of Rs 200; bills receivable a decrease of Rs 3,000; Bills payable a decrease of Rs 4,000 and outstanding expenses a decrease of Rs 2,000. Ascertain the cash flow from operating activities.

Answers

Answer 1.
C can do this only if A and B, both agree to his proposal.

Answer 2.
(The liabilities of partners are to pay the external debts from realised amount and to give public notice in general).

Answer 3.
This liability actually belongs to the firm but if a partner pays it, then he is entitled to receive it from the firm, therefore, his capital account is credited.

Answer 4.
Capital accounts or capital of partners are paid at last.

Answer 5.
Excess money to be adjusted in allotment and calls.

Answer 6.
Reserve created out of capital profits, not generally available for dividend distribution, e.g. profit prior to incorporation.

Answer 7.
Profit and Loss Appropriation A/c

Answer 8.
Journal

Answer 9.
Books of G. Ltd.
Journal

Answer 10.
(i) Number of applications rejected altogether since Pro-rata allotment was made to all the applicants.
(ii) Pro rata ratio = No. of shares allotted: No. of shares applied
4,0, 000: 7,00,000 = 4:7
It mans that 4 shares will be allotted to an applicant who has applied for 7 shares.
(iii) No. of shares allotted to Sakshi = 3,500 x \(\frac { 4 }{ 7 }\) = 2,000 shares.

Answer 11.

Answer 12.
Journal
Calculation of new profit sharing ratio:

Answer 13.
(a) Extract of balance sheet of Vishwakarma Ltd.
as at…..

Answer 14.
Calculation of average profit:

Note:
(i) Cost of motor bike was wrongly debited to travelling expense account. After rectification, the loss of 2012 will be reduced by Rs 50,000.
(ii) Depreciation on motor bike Rs 10,000 (20% of 50,000) was not charged to profit and loss account of 2012 which will increase the loss of 2012 by Rs 10,000.
Hence, the final loss will be Rs 70,000 – 50,000 + 10,000 = 30,000

Answer 15.
Dr. Vinay’s Capital A/c Cr.

Answer 16.
In the books of Bhamashah Ltd.
Journal

Answer 17.
Realisation A/c

Answer 18.
It will be shown under cash inflow from operating activities. The reason being that a mutual fund company is a finance company and it has been received dividend from its primary revenue generating activities.

Answer 19.
Use Rs 25,000.

Answer 20.
(i) Capital reserve,
(ii) Capital redemption reserve,
(iii) Security premium reserve,
(iv) Debenture redemption reserve,
(v) Revaluation reserve,
(vi) Surplus i.e. balance in statement of profit and loss.

Answer 21.
Comparative balance sheet
as at 31st March 2014 and 2015

Answer 22.

Answer 23.
Calculation of net cash flow from operating activities

We hope the CBSE Sample Papers for Class 12 Accountancy Paper 7 help you. If you have any query regarding CBSE Sample Papers for Class 12 Accountancy Paper 7, drop a comment below and we will get back to you at the earliest.

These Sample papers are part of CBSE Sample Papers for Class 12 Accountancy. Here we have given CBSE Sample Papers for Class 12 Accountancy Paper 6

CBSE Sample Papers for Class 12 Accountancy Paper 6

Students who are going to appear for CBSE Class 12 Examinations are advised to practice the CBSE sample papers given here which is designed as per the latest Syllabus and marking scheme as prescribed by the CBSE is given here. Paper 6 of Solved CBSE Sample Papers for Class 12 Accountancy is given below with free PDF download solutions.

Time: 3 Hours
Maximum Marks: 80

General Instructions:

(i) Please check that this paper contains 23 questions.
(ii) The paper contains two parts A and B.
(iii) Part A is compulsory for all.
(iv) Part B has two options—Option-1 Analysis of Financial Statements and Option-II Computerized Accounting.
(v) Attempt only one option of Part B.
(vi) All parts of a question should be attempted at one place.

PART – A
Partnership Firms and Company Accounts

Question 1.
State any two items from accounting point of view that may be included in a partnership deed?

Question 2.
Give one reason in favour of having partnership deed?

Question 3.
The firm XYZ earned a profit of Rs 2,75,000 during the year ending on 31 March, 2009.10% of the profit was to be transferred to general reserve. Pass necessary journal entry for the same.

Question 4.
Why a retiring/deceased partner entitled to a share of goodwill of the firm?

Question 5.
Give any two alternatives to a company for the allotment of shares in case of over-subscription?

Question 6.
DN Ltd. issued 50,000 shares of Rs 10 each at a discount of 10% payable at Rs 2 per share on application, Rs 3 per share on allotment and Rs 2 on each first and final call. Applications were received for 70,000 shares. It was decided that
(a) refuse allotment to the applicants of 10,000 shares.
(b) allot 20000 shares to Mohan who had applied for similar number and
(c) allot the remaining shares on pro data basis. Mohan failed to pay the allotment money and Sohan who belonged the category C and was alloted 3000 shares paid both the calls with allotment Calculate the amount received on allotment.

Question 7.
X, Y and Z are partners sharing protits and losses in the ratio 3:2:1. After final accounts have prepared, it was discovered that interest on drawings @ 5% p.a had not been taken into consideration. The drawings of the partners were X Rs 15,000, Y Rs 12,600 Z Rs 12,000. Give necessary adjusting journal entry.

Question 8.
X Ltd. redeemed 100, 6% debentures of Rs 100 each by converting them into equity shares of Rs 100 each. The 6% debentures were redeemable at premium of 10% for which the equity shares were issued at 25% premium. Pass the necessary journal entries for the redemption of the above mentioned debentures in the books of X Ltd.

Question 9.
Adit Taneja applied for 4,000 shares of Rs 100 each issued at a premium of Rs 2 per share. After having paid Rs 2 per share on application, he did not pay allotment money on Rs 5 per share (including premium) and on his subsequent failure to pay the first call, his shares were forfeited-Fill in the following journal entries.

Question 10.
(a) Q Ltd. forfeited 1000 equity shares of Rs 10 each issued at Rs 14 per share for non payment of final call of Rs 7 (including premium) per share. Pass Journal entry.
(b) Tata chemicals Ltd. provided Rs 20 lac for a solar water purification, plant set up by a Non Govt organisation. People from economically backward class living in the vicinity will be given five litres of clean portable water daily for each family member. State the values involved in such decision.

Question 11.
(a) P, Q and R sharing profits and losses in the ratio of 3 :2 1 decide to share future profits and losses in the ratio of 4:3:2 with effect from 1 April, 2012. Following is an extract of their balance sheet as at 31 March, 2012:

Show the accounting treatment if a claim account of workmen’s compensation is estimated at Rs 1,20,000.
(b) They also decided that 5% of profits of firm will be devoted for providing school uniforms to the students belonging to low income group admitted to private schools as per the provisions of Right to Education Act 2009. Identify any two values involved in making such a decision.

Question 12.
L and M were partners in a firm sharing profits 4:3 ratio. They admitted O as a new partner. The new profit sharing ratio of L, M and O will be 3 : 3 : 4. O brought Rs 2,00,000 for his capital. The goodwill of the firm on O’s admission was valued at Rs 70,000. O brought his share of goodwill in cash. Calculate the sacrificing ratio of L and M and pass necessary journal entries for above transactions on O’s admission

Question 13.
(a) Sundram Ltd. purchased furniture for Rs 3,00,000 from Ravindram Ltd, Rs 1,00,000 were paid by drawing a promissory note in favour of Ravindram Ltd. The balance was paid by issue of equity shares of Rs 10 each at a premium of 25%. Pass necessary journal entries in books of Sundram Ltd.
(b) SSP Ltd forfeited 300 shares of Rs 10 each issued at a premium of Rs 2 per share for the non payment of allotment money of Rs 4 per share (including premium). The first and final call of Rs 3 per share has not been made yet. 50% of forfeited shares were re-issued at Rs 8 per share fully paid up. Pass necessary journal entries for forfeiture and reissue of shares.

Question 14.
Lalan and Balan were partners in a firm sharing profit in the ratio of 3 : 2. Their fixed capitals on 1-4-2010 were:
Lalan Rs 1,00,000 and Balan Rs 2,00,000. They agreed to allow interest on capital @ 12% P.a and to charge on drawings @ 15% P.a. The firm earned a profit, before all above adjustments were Rs 30,000 for the year ended 31-3-2011. The drawings of Lalan and Balan during the year were Rs 3,000 and Rs 5,000 respectively. Showing your calculations clearly, prepare profit and loss appropriation A/c of Lalan and Balan. The interest on capital will be allowed even if the firm incurs a loss.

Question 15.
A and B shares profits and losses in the ratio of 3 : 2. They have decided to dissolve the firm. Assets and external liabilities have been transferred to realisation A/c. Pass the journal entries to effect the following:
(a) Bank loan of Rs 12,000 is paid off.
(b) A was to bear all expenses of realisation for which he is given a commission of Rs 400.
(c) Deferred Advertisement expenditure A/c appeared in the books at Rs 28/100.
(d) Stock worth Rs 1,600 was taken over by B at Rs 1,200.
(e) An unrecorded computer realised Rs 7,000.
(f) There was an outstanding bill for repairs for Rs 2,000, which was paid off.

Question 16.
Metallic Ltd. invited applications for 40,000 equity shares of Rs 50 each issued at a premium of Rs 10 per share. The amount was payable as follows:
On application and allotment — Rs 20 per share. Balance (including premium) on first and final call.
Applications for 70,000 shares were received. Applications for 20,000 shares were rejected and pro-rata allotment was made to the remaining applicants. First and final call was made and duly received except on 400 shares allotted to Nitesh and his shares were forfeited.
Journalise the above transactions.
OR
Arti Ltd. invited applications for issuing 80,000 shares of Rs 10 each at a premium of Rs 4 per share. The amount was payable as follows: .
On application — Rs 5 per share.
On allotment — Rs 9 per share (including premium)
Applications were received for 1,40,000 shares.
Allotment was made on the following basis:
(i) To applicants for 80,000 shares — 60,000 shares
(ii) To applicants for 60,000 shares — 20,000 shares
Rajiv belonging to category (i), had applied for 1,200 shares failed to pay his dues and his shares were forfeited. Pass journal entries in the books of Arti Ltd. to record the above transactions.

Question 17.
Following is the balance sheet of X, Y and Z as on 31-3-2012. They shared profits in the ratio of 3:2:2.

On 1st April 2012, Y decided to retire from the firm on the following terms:
(a) Stock to be depreciated by Rs 12,000.
(b) Advertisement suspense A/c to be written off.
(c) Provision for bad and doubtful debts to be increased to Rs 6,000.
(d) Fixed assets to be appreciated by 10%.
(e) Goodwill of the firm, valued at Rs 80,000 and the amount due to the retiring partner be adjusted in X’s and Z’s capital accounts.
Prepare revaluation account, partners’ capital accounts and balance sheet of the firm.
OR
X and Y were partners in a firm sharing profits in 5:3 ratio. They admitted Z as a new partner for 1/3 share in profit Z was to contribute Rs 20,000 as his capital. The balance sheet of x and y on 1-4-2013, the date of Z’s admission was as follows:

Other terms agreed upon were:
(i) Goodwill of the firm was valued at Rs 12,000.
(ii) Land and building were to be valued at Rs 35,000 and plant and machinery at Rs 25,000.
(iii) The provision for doubtful debts was found to be in excess by Rs 400.
(iv) A liability for Rs 1,000 included in Sundry creditors was not likely to arise.
(v) The capitals of the partners be adjusted on the basis of Z’s contribution of capital in the firm.
(vi) Excess or shortfall, if any, to be transferred to current account.
Prepare revaluation account, partners’ capital accounts and the balance sheet of the new firm.

PART – B
‘Analysis of Financial Statements’

Question 18.
What is meant by financial statements?

Question 19.
Dividend paid by a finance company is classified under which kind of activity while preparing a cash flow statement?

Question 20.
List any four items which are included under the head current assets of the company’s balance sheet, as per the schedule III to the companies act 2013.

Question 21.
Prepare common size statement of profit and loss from the following information:

Question 22.
Net profit after interest but before tax Rs 1,40,000, 15% long term borrowings Rs 4,00,000, shareholders funds Rs 2,40,000, tax rate 50%. Calculate return on capital employed.

Question 23.

From the following information. Prepare a cash flow statement:

Answers

Answer 1.
(i) Interest on capital
(ii) Profit sharing ratio.

Answer 2.
To avoid litigation in future.

Answer 3.
Journal

Answer 4.
Retiring/deceased partner losses his share in profit, to compensate this, he becomes entitled to a share of goodwill of the firm.

Answer 5.
(i) Some applications are accepted in full and excess applications are rejected and their application money is refunded.
(ii) Some application may be alloted shares in fixed proportion called Pro-rata allotment.

Answer 6.
Total amount due on allotment = 50,000 x 3 = 1,50,000
Calls in arrears = 2,0000 x 3 = 60,000
Calls in advance = 3000 x 4 = 12000
Already received = Rs 20,000
Calculation of allotment money received
Total amount = 1,50,000

Answer 7.
Journal

Answer 8.
Journal

Answer 9.
Journal


(iii) Since share capital A/c is debited with Rs 24,000 (i.e. Rs 8 per share), the amount of first call must be Rs 3 per share.

Answer 10.
Q. Ltd.
Journal

(b) (i) Use of solar power will be helpful in environmental protection.
(ii) It will help to reduce the health hazards and improve the quality of life of poor sections of the society.

Answer 11.

(b) Two values involved are:
(i) Assisting the implementation of Right to Education Act 2009.
(it) Helping the low income group segment of the society.

Answer 12.
Journal

Answer 13.
(a) In the books of Sundram Ltd.
Journal

Answer 14.

Answer 15.
Journal

Answer 16.
Journal

Answer 17.

Answer 18.
The financial statements are historical documents which show the organised summary of detailed information about the financial performance of an accounting entity for an accounting period and financial position at the end of an accounting period.

Answer 19.
Financing activity.

Answer 20.
(i) Current investments,
(ii) Inventories,
(iii) Trade receivables,
(iv) Cash and cash equivalents,
(v) Short term loans and advances,
(vi) Other current Assets.

Answer 21.
Common size Statement of Profit and Loss
for the year ended 31st March 2014 and 2015

Answer 22.

Answer 23.
Cash flow statement for the year ended 31st March 2015

We hope the CBSE Sample Papers for Class 12 Accountancy Paper 6 help you. If you have any query regarding CBSE Sample Papers for Class 12 Accountancy Paper 6, drop a comment below and we will get back to you at the earliest.

These Sample papers are part of CBSE Sample Papers for Class 12 Accountancy. Here we have given CBSE Sample Papers for Class 12 Accountancy Paper 4

CBSE Sample Papers for Class 12 Accountancy Paper 4

Students who are going to appear for CBSE Class 12 Examinations are advised to practice the CBSE sample papers given here which is designed as per the latest Syllabus and marking scheme as prescribed by the CBSE is given here. Paper 4 of Solved CBSE Sample Papers for Class 12 Accountancy is given below with free PDF download solutions.

Time: 3 Hours
Maximum Marks: 80

General Instructions:

(i) Please check that this paper contains 23 questions.
(ii) The paper contains two parts A and B.
(iii) Part A is compulsory for all.
(iv) Part B has two options—Option-1 Analysis of Financial Statements and Option-II Computerized Accounting.
(v) Attempt only one option of Part B.
(vi) All parts of a question should be attempted at one place.

PART – A
Partnership Firms and Company Accounts

Question 1.
When the partners’ capitals are fixed, where the drawings made by a partner will be recorded?

Question 2.
State the ratio in which the partners share profits or losses on revalution of assets and liabilities, when there is a change in profit sharing ratio amongst existing partners?

Question 3.
Name the account which is opened to credit the share of profit of the deceased patner, till the time of his death to his capital account.

Question 4.
Give the journal entry to distribute workmen compensation reserve of Rs 60,000 at the time of retirement of Sajjan, when there is no claim against it The firm has three partners- Rajat, Sajjan and Kavita.

Question 5.
What is meant by securities Premium?

Question 6.
What is meant by issue of debentures as a collateral security?

Question 7.
X, Y and Z were sharing profits and losses in the ratio of 5 : 3 : 2. They decided to share future profits and losses in the ratio of 2:3:5 with effect from 1-4-2010. They decided to record the effect of the following, without affecting their book values:
(i) Profit and loss account Rs 24,000
(ii) Advertisement suspense account Rs 12,000
Pass the necessary adjusting entry.

Question 8.
Mohit Ltd. took over assets of Rs 8,40,000 and liabilities of Rs 80,000 of Ram Ltd. at agreed value of Rs 7,20,000. Mohit Ltd. Paid to Ram Ltd. by issuing of 9% debentures of Rs 100 each at a premium of 20%.
Pass the necessary journal entries to record the above transactions in the books of Mohit Ltd.

Question 9.
Rise Ltd. had issued 40,000, 8% debentures of Rs 100 each redeemable on 31st March 2015. It was decided to invest 15% of the face value of debentures to be redeemed towards debenture redemption investment on 30th April 2014. Investments were encashed and debentures were redeemed on due date. Record necessary journal entries for redemption of debentures.

Question 10.
A and B were partners in a firm sharing profits in 4 :3 ratio. They admitted C into partnership who has won a gold medal in world chess championship for 20% share in the profits. C acquired his share of profits in the ratio of 1:2 from A and B.
You are required to:
(i) Identify the value in admitting C into partnership.
(ii) Calculate the new profit sharing ratio of the partners.

Question 11.
A, B, C and D are partners sharing profits in the ratio of 3:3:2:2 respectively. D retires and A, B and C decide to share the future profits in the ratio of 3 : 2:1. Goodwill of the firm is valued at Rs 6,00,000. Goodwill already appears in the books at Rs 4,50,000. The profit for the 1st year after D’s retirement amount to Rs 12,00,000. Give the necessary journal entries to record goodwill and to distribute the profits. Show your calculations clearly.

Question 12.
Kavita Ltd. issued 2000,7% debentures of Rs 500 each at a discount of 6% on April, 2013 redeemable after 6 years. On 1st October 2016, the debentures were redeemed by conversion into equity shares of Rs 100 each at a premium of Rs 25 per share at the option of debenture holders. Record necessary entries for issue and redemption of debentures.

Question 13.
(a) Green Valley Ltd. offered 5,00,000 shares to public for subscription. Applications were received for 7,50,000 shares and pro-rata allotment was made to the applicants of 6,00,000 shares. Arushi applied for 4,800 shares and Navya was alloted 3,000 shares.
From the above information, calculate:
(i) How many applications have been rejected altogether?
(ii) What is the prorata ratio?
(iii) How many shares were allotted to Arushi?
(iv) How many shares were applied by Navya?
(b) Which value has been affected by rejecting the 150000 applications. Suggest a better alternative for the same.

Question 14.
Ravi and Mohan were partners in a firm sharing profits in the ratio of 7 : 5. Their respective fixed capitals were Ravi Rs 10,00,000 and Mohan Rs 7,00,000. The partnership provided for the following:
(i) Interest on capital @ 12% P.a
(ii) Ravi’s salary Rs 6,000 per month and Mohan’s salary Rs 60,000 per year.
The profit for the year ended 31-3-2012 was Rs 5,04,000 which was distributed equally, without providing for the above. Pass an adjustment entry.

Question 15.
Priya and Riya were partners in a firm sharing profits equally. In spite of repeated reminders by the authorities, they kept evading the taxes. The Court ordered for the dissolution of their partnership firm on 31st March 2015. Priya was deputed to realise the assets and to pay the liabilities. She was paid Rs 1,000 as commission for her services. They were having Rs 8,000 in Profit and loss A/c on the date of dissolution. From the information given below, complete realisation A/c, partners’ capital A/c and cash A/c

Question 16.
Dinesh Ltd. invited applications for issuing 10,000 euity shares of Rs 10 each. The amount was payable as follows:
On application Rs 1
On allotment Rs 2
On first call Rs 3
On second and final call-balance.
The issue was fully subscribed. Ram to whom 100 shares were allotted, failed to pay the allotment money and his shares were forfeited immediately after allotment. Shyam to whom 150 shares were allotted, Failed to pay the first call. His shares were also forfeited after the first call. Afterwards, the second and final call was made. Mohan to whom 50 shares were alloted failed to pay the second and final call. His shares were also forfeited. All the forfeited shares were re-issued at Rs 9 per share fully paid up. Pass necessary journal entries in the books of Dinesh Ltd.
OR
Som Ltd. invited applications for issuing 60,000 equity shares of Rs 100 each at a premium of Rs 50 per share. The amount was payable as follows:
On application Rs 75 per share (including premium Rs 25) on allotment Rs 50 per share (including premium Rs 25) on first and final call – the balance amount. Applications for 55,000 shares were received. Allotment was made to all the applicants and the company received all money due on allotment except K, who was allotted 500 shares and his shares were immediately forfeited afterwards the first and final call was made. L to whom 300 shares were allotted failed to pay the first and final call. His shares were also forfeited. 300 shares of K and 200 shares of L were re-issued for Rs 75,000 fully paid up.
Pass necessary journal entries in the books of Som Ltd. for the above transactions.

Question 17.
On 31st march 2012, the balance sheet of Ram and Shyam who were sharing profits in the ratio of 3 :1 was as follows:

They decided to admit, Mohan on April 1st 2012 for 1/5th share on the following terms:
(i) Mohan shall bring Rs 6,000 as his share of premium.
(ii) That unaccounted accrued income of Rs 100 be provided for.
(iii) The market value of investments was Rs 4,500
(iv) A debtor whose dues of Rs 500 was written off as bad debts paid Rs 400 in full settlement.
(v) Mohan to bring in capital to the extent of 1/5th of the total capital of the new firm. Prepare revaluation A/c, partners’ capital A/c and the balance sheet of the new firm.
OR
A, B and C were partners sharing profits in the ratio of 3:1:1. Their balance as on March 312011, the date on which they dissolve their firm, was as follows:

It was agreed that:
(a) A to take over bills receivables at Rs 800, debtors amounting to Rs 20,000 at Rs 17,200 and the creditors of Rs 6,000 were to be paid by him at this figure.
(b) B is to take over all stock for Rs 7,000 and some sundry assets at Rs 7,200 (being 10% less than the book value).
(c) C to take over remaining Sundry assets at 90% of the book value and assume the responsibility of discharge of loan together with accrued interest of Rs 300.
(d) The expenses of realisation were Rs 270. The remaining debtors were sold to a debt collecting agency at 50% of the book value. Prepare realisation A/c, partners capital A/c and cash A/c.

PART -B
‘Analysis of Financial Statements’

Question 18.
Sale of marketable securities at par would result in inflow, outflow or No flow of cash.

Question 19.
Where will a manufacturing company record dividend received while preparing cash flow statement?

Question 20.
Give major heading and sub heading under which following items will be shown in a company’s balance sheet as per schedule III, part I of the companies Act 2013:
(a) Preliminary expenses,
(b) Goodwill,
(c) Long term investments,
(d) Securities premium reserve,
(e) Unclaimed dividend,
(f) Encashment of employees earned leave payable on retirement,
(g) Provision for doubtful debts,
(h) Interest on calls in arrears.

Question 21.
From the following information, calculate the working capital turnover ratio.
Cost of revenue from operations Rs 5,00,000 Gross profit ratio 20%
Fixed assets Rs 5,00,000
Capital employed Rs 7,50,000

Question 22.
(a) What is the meaning and purpose of analysis of financial statements?
(b) Name any two tools of analysis of financial statements.

Question 23.
Following is the balance sheet of Aran Ltd. as on 31st March 2015 and 2014.


Prepare cash flow statement after taking into account the following adjustments: Tax paid during the year amounted to Rs 98,000.

Answers

Answer 1.
Drawing (except permanent drawings) are recorded on the debit side of the partners’ current accounts when there partners capitals are fixed.

Answer 2.
Partners share profits or losses in the old profit sharing ratio, in the event of revaluation of assets and liabilities.

Answer 3.
Profit and loss suspense account is opened to credit the share of profit of the deceased partner, till the time of his/her death to his/her capital account.

Answer 4.
In case of no claim against workmen compensation Reserve, the following, entry needs to be passed:

Answer 5.
Securities premium is the excess amount, charged by a company for issuing securities (Shares, debentures etc.) over its face value.

Answer 6.
Issue of debentures as a collateral security means securing underlying asset or loan taken,by issuing debentures as additional or secondary security over and above the prime or principal security.

Answer 7.

Answer 8.
Journal

Answer 9.
Books of Rise Ltd.
Journal

Note: Interest on investment is not calculated because rate of interest is not given.

Answer 10.
(i) Value involved in admitting C is promoting sports culture in the country.
(ii) C acquired his share of profit (20% or \(\frac { 1 }{ 5 }\)) from A and B in the ratio of 1 : 2, this means

Answer 11.
Journal

Answer 12.
Books of Kavita Ltd.

Answer 13.
(a) (i) Application for 1,50,000 shares have been rejected altogether since allotment was made to the applicants of 6,00,000 shares.
(ii) Pro rata ratio = No of shares allotted : No. of shares applied = 5,00,000 : 6,00,000 = 5:6
(iii) No. of shares allotted to Arushi = 4,800 x \(\frac { 5 }{ 6 }\) = 4000 shares
(iv) No. of shares applied by Navya = 3,000 x = \(\frac { 6 }{ 5 }\) = 3600 shares
(b) (i) Value of equality has been affected by rejecting the 1,50,000 applications.
(ii) Better alternative – Pro-rata allotment to all applicants so that the rejected applicants may not be demotivated from applying for shares in future.

Answer 14.

Answer 15.

Answer 16.

Answer 17.

Answer 18.
Sale of marketable securities at par would result no flow of cash.

Answer 19.
Dividend and interest received by a manufacturing company will be recorded under investing activities.

Answer 20.

Answer 21.
Working capital = Capital employed – Fixed assets = 7,50,000 – 5,00,000 = 2,50,000
Calculation of revenue from operations:
When sales is = 100, Gross profit is = 20
Cost is 100 – 20 = 80

Answer 22.
(a) Analysis of financial statements is a systematic process of identifying the financial strengths and weaknesses of the firm by establishing relationship between the items of the balance sheet and income statement.
Objectives of financial statements analysis are:
(i) Measure the short term solvency of the enterprise.
(ii) Measure the long term solvency of the enterprise.
(iii) Measure the operating efficiency and profitability of the enterprise.
(iv) Compare intra-firm position in the industry.
(b) The tools of analysis of financial statements are:
(i) Common size statement
(ii) Ratio analysis
(iii) Cash flow statement.

Answer 23.
Cash Flow Statement
for the year ended March 31, 2015.

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