These Class 12 Accountancy Practical Sample Papers have been prepared on the basis of the questions given in the C.B.S.E. Guidelines for Practical Exam. in Accountancy.
(Not in CBSE pattern now).
Accountancy Class 12 Viva Questions
C.B.S.E. had prescribed the weightage of marks from two units for Written Exam. of 12 Marks for these purposes but has not issued Class 12 Accountancy Practical Sample Papers.
- Ratio Analysis - 06 Marks
- Cash Flow Statement - 06 Marks
C.B.S.E. has discontinued Written Test for Accountancy Project Work Exam. as mentioned in curriculum of 2023-24.
Download these Sample Papers for Free:
(Not in CBSE pattern now).
Accountancy Class 12 Viva Questions
Solutions for the following sample papers have also been given below:
Solution
1. Decrease
2. Current Ratio-4.2:1, Quick Ratio- 3:1
3. E-17.5%, F-16.67%, G-16.25% , G
4. ₹23,000 Inflow from Financing Activities
5. Cash used in Investing Activities ₹13,000
6. ₹5,80,000
Solution
1. Decrease
2. ₹3,00,000, Decrease
3. P-22.5%, Q-20%, R-21.25%, Best- P
4. Outflows*- ₹1,31,500
(Answer depends on your assumption regarding date of issue/redemption in such cases, when date is not given in the question But mostly, Interest/Premium is calculated on previous balance for the sake of convenience.)
5. Cash used in Investing Activities ₹25,000
6. ₹9,20,000
Solution
1. Decrease
2. 47% in 2021, 48% in 2022, increase in G.P. ratio by 1% over one year.
3. A-3 times, B-5 times, C-4 times. B is the most efficient company, as its DTR is the highest.
4. Cash used in Investing Activities ₹1,00,000
5. Inflows ₹50,000
6. ₹3,18,000
Solution
1. Decrease
2. Current year-42.4%, Previous year-46%, Negative change in performance.
3. Company S
4. Cash used in Investing Activities-₹50,000
5. Cash outflows-₹11,48,000
6. Cash outflows-₹1,000
Solution
Solution
Solution
2. 4 times
3. X-29.41%, Y-21.43%, X- better.
4. ₹30,000
5. Inflows-₹2,66,000
6. Cash used in Investing Activities-₹3,50,000
3. X-29.41%, Y-21.43%, X- better.
4. ₹30,000
5. Inflows-₹2,66,000
6. Cash used in Investing Activities-₹3,50,000
Solution
1. Decrease
2. ₹1,60,000, Decrease in ratio.
3. A - 22.5%, B - 20%, C - 21.25%, Segment producing Product A has performed the best.
4. Inflow from Financing Activities ₹72,000
5. Cash used in Investing Activities ₹11,000
6. ₹9,55,000
2. ₹1,60,000, Decrease in ratio.
3. A - 22.5%, B - 20%, C - 21.25%, Segment producing Product A has performed the best.
4. Inflow from Financing Activities ₹72,000
5. Cash used in Investing Activities ₹11,000
6. ₹9,55,000
Solution
1. Increase
2. 4 Times
3. ₹1,20,000, Increase
4. Inflow from Financing Activities ₹1,00,000
5. Cash used in Investing Activities ₹8,000
6. ₹1,81,000
2. 4 Times
3. ₹1,20,000, Increase
4. Inflow from Financing Activities ₹1,00,000
5. Cash used in Investing Activities ₹8,000
6. ₹1,81,000
Solution
1. Decrease
2. Decrease in N.P. ratio from 45% to 40.95%
3. Q the most efficient - 5 Times
4. Cash used in Investing Activities ₹1,00,000
5. Cash outflow ₹11,30,000
6. ₹83,000
1. Decrease
2. Decrease in N.P. ratio from 45% to 40.95%
3. Q the most efficient - 5 Times
4. Cash used in Investing Activities ₹1,00,000
5. Cash outflow ₹11,30,000
6. ₹83,000
Questions for Class 12 Accountancy Practical
There will be no Written Test for Practical Exam. from March 2024 according to CBSE curriculum.