Question Paper of Grade 12 | Principles Of Accounting - II | 2075 [2018] | Subject Code-224'A' | National Examinations Board (NEB).

NATIONAL EXAMINATIONS BOARD [NEB]
Principles Of Accounting II - Grade XII (Class 12)
Examination - 2075 (2018)
Regular Students | Subject Code: 224 ‘A’
Time - 3 hrs
Full Marks - 100
Pass marks - 35 (For partial students only)
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Candidates are required to give their answers in their own words as far as practicable. The figures in the margin indicate full marks.
विधार्थीहरुले सकेसम्म आफ्नै शब्दमा उत्तर दिनुपर्नेछ। दायाँ किनारामा दिइएको अङ्कले पूर्णाङ्क जनाउँदछ।
Attempt all the questions (सबै प्रश्नको उत्तर दिनुहोस्।)
1. Define prospectus and mentions any two contents to be stated in prospectus. (विवरणपत्रको अर्थ लेख्नुहोस् र यसमा उल्लेख गरिने कुनै दुई बुँदा उल्लेख गर्नुहोस्।) [1+2=3]

2. Give the meaning of Debenture. (ऋणपत्रको अर्थ बताउनुहोस्।) [2]

3. State the parties interested in Financial statement. (वित्तीय विवरणमा सरोकार पक्षहरु उल्लेख गर्नुहोस्।) [3]

4. Write the meaning of Radio Analysis. (अनुपात विश्लेषणको अर्थ लेख्नुहोस्।) [2]

5. Briefly, explain any three objectives of Cost Accounting. (लागत लेखा विधिका कुनै तीन उद्देश्यहरु छोटकरीमा लेख्नुहोस्।) [3]

6. With suitable example, write the meaning of fixed cost. (उदाहरण सहित स्थीर लागतको अर्थ प्रस्ट्याउनुहोस्।) [2]

7. Define time rate system of wages payment. How is it determined? (समयदार ज्याला प्रणालीलाई परिभाषित गर्नुहोस्। यो कसरी निर्धारण गरिन्छ?) [3]

8. Give the meaning of apportionment of overhead. (अप्रत्यक्ष खर्चको संविभाजन अर्थ प्रस्ट्याउनुहोस्) [2]

9. A company forfeited 80 shares of Rs. 10 each, issued at 10% discount, for non-payment of final call of Rs. 3 per share. Out of these shares 60 shares were re-issued at Rs. 8 per share as fully paid. (एउटा कम्पनीको रु. १० मा १०% छुटका दरले ८० वटा शेयर अन्तिम किस्ता रु. ३ नतिरेकोले जफत गरियो। तीमध्ये ६० शेयरलाई रु. ८ को दरमा पुन: जारी गरियो।) [1+1+1=3]
Required (तयार गर्नुहोस्):
(Entries for forfeiture, re-issue and transfer of share)
शेयरको जफत, पुन: जारी र रकमान्तरको भौचर

10. A company issued 4000 shares of Rs. 100 each at a premium of Rs. 10 per share payable Rs. 20 on application, Rs. 50 on allotment (including premium) and Rs. 40 on final call per share.
Application were received for 6000 shares. These shares were alloted on prorata basis to the applicants for 5000 shares and remaining were rejected. Excess application money were untilized towards on allotment. All money were duly received.

एउटा कम्पनीको रु. १०० मा रु. १० अतिरिक्तका दरले ४००० शेयर जसमा आवेदन साथ रु. २०, बाँडफाँडमा रु. ५० अतिरिक्त रकम सहित र रु. ४० अन्तिम किस्ता प्रति शेयरका दरले जारी गर्यो।
६००० कित्ता शेयरका लागि आवेदन प्राप्त भयो। ५००० कित्ता शेयरलाई बराबर बाँडफाँड गरियो र बाँकीको रकम फिर्ता गरियो। आवेदनको बढी रकम बाँडफाँड किस्तामा उपयोग गरियो र सबै किस्ताको रकम मात्र गरिए बमोजिम प्राप्त भयो। [2+2+2=6]
Required (तयार गर्नुहोस्):
Entries for application, allotment and final call
(आवेदन, बाँडफाँड र अन्तिम किस्ताको भौचरहरु)

11. P Company Ltd. issued 5000 shares of 100 each at a premium of 20% to purchase the following assets and liabilities of Q company ltd.
Q कम्पनी लि. को निम्न सम्पत्ति र दायित्व खरीद गर्न २०% अतिरिक्त मूल्यसहित १०० का दरले P कम्पनी लि.ले ५००० कित्ता शेयर जारी गर्यो।
स्थीर सम्पत्ति (Fixed Assets):        Rs. 600,000
ऋण (Loan):                              Rs. 100,000
चालु सम्पत्ति (Current Assets):     Rs. 200,000
साहुहरू (Creditors):                     Rs. 50,000
Required (तयार गर्नुहोस्): [2+1=3]
Entries for purchase of assets and liabilities. (सम्पत्ति र दायित्व खरिदको भौचरहरु)

12. A Company Ltd. issued 4000, 10% debentures of Rs. 100 each at par. These debentures were redeemed after 7 years at 10% premium.
कम्पनीले रु. १०० दरका ४००० ऋणपत्रहरु जारी गर्यो। ती ऋणपत्रहरु ७ वर्ष पछि अतिरिक्त १०% का दरले फिर्ता गरियो।
Required (तयार गर्नुहोस्): [2+2=4]
Entries for issue and redemption of debentures
(ऋणपत्र जारी र फिर्ता भौचर)

13. The Trial Balance of a company is given below:
कम्पनीको सन्तुलन परीक्षण निम्नानुसार छ:
Trial Balance of a company
Additional information (थप जानकारी):
a) Commission earned but not received: Rs. 3,000
    कमिसन आम्दानी भएको तर प्राप्त नभएको: रु. ३,०००
b) Prepaid rent Rs. 6,000 was expired.
    रु. ६,००० अग्रिम भुक्तानी भाडा खर्चमा लेखिएको
Required (तयार गर्नुहोस्): [2+6=8]
i) Adjustment Entries (समायोजन भौचरहरु)
ii) Work Sheet (कार्य विवरण)

14. Trial Balance of Ganesh Company Ltd. as on 31st Dec. 2017 is given below:
गणेश कम्पनी लि. को डिसेम्बर ३१, २०१७ को सन्तुलन परीक्षण निम्नानुसार छ:
Trial Balance Of a Ganesh Company Ltd 2075
Additional information (थप जानकारी):
a) Depreciation on Furniture (फर्निचरमा ह्रास कट्टी): by 10%
b) Outstanding wages (तिर्न बाँकी ज्याला): Rs. 2,000
c) Closing stock (अन्तिम मौज्दात): Rs. 18,000
d) Proposed dividend (प्रस्तावित लाभांश): 10%
e) Create a provision for bad debts 5% (नउठ्ने आसामीको लागि ५% व्यवस्था गर्ने)
Required (तयार गर्नुहोस्): [3+4+1+4=12]
i) Trading Account (व्यापार खाता)
ii) Profit and Loss Account (नाफा नोक्सान खाता)
iii) Profit and loss Appropriation Account (नाफा नोक्सान बाँडफाँड खाता)
iv) Balance Sheet (वासलात)

15. Following information are provided:
निम्न जानकारीहरु दिइएका छन् :
Stock (मौज्दात): Rs. 200,000
Sales (विक्री): Rs. 700,000
Net Profit (कुल नाफा): Rs. 100,000
Creditors (साहु): Rs. 125,000
Cash (नगद): Rs. 50,000
Debtors (आसामी): Rs. 150,000
Inventory Turnover Ratio (मौज्दात परिचालन अनुपात): 5 times
Fixed Assets turnover (स्थिर सम्पत्ति र विक्री अनुपात): 2.5 times
Required (तयार गर्नुहोस्): [1+1+1+2=5]
i) Current Ratio (चालु अनुपात)
ii) Liquid Ration (तरल अनुपात)
iii) Debtors Turnover Ratio (आसामी-विक्री अनुपात)
iv) Fixed Assets (स्थिर सम्पत्ति)

16. Following information are given:
निम्न जानकारीहरु दिइएका छन्:
Prepare Funds from operation/Funds from statement
Additional information (थप जानकारी):
a) Dividend paid 2nd year (दोस्रो वर्ष लाभांश वितरण): Rs. 25, 000
b) Depreciation charge (ह्रास कट्टी): Rs. 15, 000
c) Fixed assets purchase during 2nd year (दोस्रो वर्षमा स्थिर सम्पत्ति खरिद): Rs. 70, 000
Required (तयार गर्नुहोस्): [3+2=5]
i) Funds from operation (संचालन प्राप्त कोष)
ii) Funds flow statement (कोष प्रवाह वितरण)

17. The Balance Sheet of a company for two years are as under:
कम्पनीको दुई वर्षको वासलात निम्नानुसार छन्:
Balance Sheet of a Company for two years

Additional information (
थप जानकारी):
a) Sales Revenue (विक्रीबाट प्राप्त): Rs. 13,00,000
b) Cost of goods sold (विक्री लागत): Rs. 700,000
c) Administrative expenses (प्रशासनिक खर्च): Rs. 130,000
d) Purchased of fixed assets (स्थिर सम्पत्ति खरिद): Rs. 300,000
Required (तयार गर्नुहोस्): [5+2+2+1=10]
Cash flow statement (नगद प्रवाह विवरण)

18. The following transactions were taken from the store for the month of poush:
स्टोरसँग सम्बन्धित पौष महिनाका कारोबारहरू देहायअनुसार छन् :
पौष १ (Poush 1): शुरु मौज्दाद (Opening balance): 400 units for Rs. 2000
पौष ३ (Poush 3): खरिद (Purchase): 600 units @ Rs. 6 each
पौष ६ (Poush 6): निकाशी (Issued): 800 units
पौष १५ (Poush 15): शाखाबाट फिर्ता (Return from department): 70 units
पौष २२ (Poush 22): खरिद (Purchase): 800 units @ Rs. 7 each
पौष २५ (Poush 25): निकाशी (Issued): 830 units
पौष २८ (Poush 28): भौतिक परीक्षणमा थप (Store verification surplus): 10 units
Required (तयार गर्नुहोस्): [5]
Store ledger under First In First Out (FIFO) Method.
प्रथम दाखिला प्रथम निकाशी विधिबाट जिन्सी खाता।

19. The following information are given:
निम्न विवरण दिइएका छन्:
Annual requirement (वार्षिक आवश्यकता): 36,000 units
Ordering cost per order (आदेश खर्च): Rs. 60
Cost per unit (एक एकाईको लागत): Rs. 100
Carrying cost per unit 10% of inventory cost
ढुवानी खर्च प्रति एकाई मौज्दातको १०%
Required (तयार गर्नुहोस्): [2]
Economic Order Quantity (मितव्ययी आदेश परिमाण)

20. Standard output in a day of 8 hours is 56 units. Rate per unit is Rs. 100 and a worker worked 180 hours in a month. 
एक दिनको ८ घन्टाको दरले ५६ एकाई उत्पादन गर्ने स्तर निर्धारण गरिएको छ। ज्याला दर प्रति एकाइ रु. १०० छ र एउटा कामदारले एक महिनामा १८० घण्टा काम गरेको छ।
Required (तयार गर्नुहोस्): [2]
Monthly wages of a worker (श्रमिकको मासिक ज्याला)

21. The details of manufacturing and other costs are as follow:
विस्तृत उत्पादन तथा अन्य लागतहरु निम्नानुसार छन्:
Direct material (प्रत्यक्ष सामग्री): Rs. 1,00,000
Direct labour (प्रत्यक्ष ज्याला): Rs. 80,000
Factory overhead (कारखाना अप्रत्यक्ष खर्च): Rs. 60,000
Administrative overhead (प्रशासनिक अप्रत्यक्ष खर्च): Rs. 50,000
Selling overhead (विक्री अप्रत्यक्ष खर्च): Rs. 30,000
Following estimate costs were made for submitting tender:
बोलपत्र पेश गर्न निम्न अनुसारको लागत अनुमान गरियो:
Direct material (प्रत्यक्ष सामग्री): Rs. 60,000
Direct labour (प्रत्यक्ष ज्याला): Rs. 40,000
Factory overhead based on direct labour and other overhead based on works cost and factory wants earn 25% profit on sales.
प्रत्यक्ष ज्यालाको आधारमा कारखाना अप्रत्यक्ष खर्च तथा अन्य अप्रत्यक्ष खर्चहरु कारखाना लागतको आधारमा निर्धारण गरिएको छ र कारखानाले २५% विक्रिमा मुनाफा चाहन्छ।
Required (तयार गर्नुहोस्): [3+7=10]
i) Cost sheet (लागत विवरण)
ii) Tender sheet (बोलपत्र विवरण)

22. Net profit as per financial account was Rs. 60,000. On reconciliation, the following facts were noticed.
वित्तीय लेखाको आधारमा मुनाफा रु. ६०,००० छ। हिसाब मिलान गर्दा निम्न तथ्यहरु प्राप्त भयो। 
a) Factory overhead under recorded in cost account Rs. 8,000.
कारखाना खर्च लागत लेखामा रु. ८,००० ले कम देखियो। 
b) Interest expense recorded in financial account Rs. 3,000.
वित्तीय लेखामा रु. ३,००० ब्याज खर्च देखियो। 
c) Over valuation of opening stock in financial account Rs. 6,000.
शुरु मौज्दात रु. ६,००० ले वित्तीय लेखामा बढी मूल्यांकन देखियो। 
d) Income tax paid Rs. 8,500 (आयकर भुक्तानी रु. ८,५००).
Required (तयार गर्नुहोस्): [5]
Reconciliation between cost and financial account (लागत तथा वित्तीय लेखाको हिसाब मिलान विवरण)
View the question paper of Principles Of Accounting - II (224 'A') | Class 12 | Grade XII | National Examinations Board [NEB] | 2075/2018
NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018

NEB Class 12/Grade XII Principles Of Accounting II Question Paper 2075/2018
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