Sample papers 12th commerce CBSE

From where I can get the latest CBSE sample papers of class 12th commerce will you please provide me that?????

[Kiran Chandar]

As you want to know the latest CBSE sample papers of class 12th commerce so, here I am providing you the same.

Here I am providing you the latest CBSE sample papers of the 12th commerce you can download that and some of the questions are given below.

PART A: Accounting for Partnership Firms and Companies

Unit 1. Accounting for Partnership firms – Fundamentals

Partnership : features, Partnership deed.
Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
Fixed v/s fluctuating capital accounts, division of profit among partners, guarantee of profits,
past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing
ratio), preparation of P&L Appropriation account.
Goodwill: nature, factors affecting and methods of valuation - average profit, super profit,
and capitalization

Unit 2. Accounting for Partnership firms - Reconstitution and Dissolution

Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining
ratio. Accounting for revaluation of assets and re-assessment of liabilities and distribution
of reserves and accumulated profits.
Admission of a partner - effect of admission of a partner on change in the profit sharing
ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and re -
assessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital
accounts and preparation of balance sheet
Retirement and death of a partner: effect of retirement /death of a partner on change in
profit sharing ratio, treatment of goodwill, treatment for revaluation of assets and re -
assessment of liabilities, adjustment of accumulated profits and reserves. calculation of
deceased partner's share of profit till the date of death. Preparation of deceased partner's
capital account, executor's account and preparation of balance sheet
Dissolution of partnership firms: types of dissolution of firm. Settlement of accounts -
preparation of realization account, and other related accounts (excluding piecemeal
distribution, sale to a company and insolvency of partner's firm) .

Unit 3. Accounting for share Capital

Share and share capital : nature and types
Accounting for share capital: issue and allotment of equity shares, private placement of
shares, Public subscription of shares - over subscription and under subscription of shares;
Issue at par and at premium and at discount, calls in advance and arrears, issue of shares
for consideration other than cash.
Accounting treatment of forfeiture and re-issue of shares.
Disclosure of share capital in company's Balance Sheet only.
185

Unit 4. Accounting for Debentures

Debentures: Issue of debentures at par, `at premium and at discount. Issue of debentures
for consideration other than cash, debentures as collateral security, interest on debentures
Redemption of debentures : Lump sum, draw of lots and conversion.

PART B: Financial Statement Analysis

Unit5. Analysis of financial Statements

Financial statements of a company: balance sheet of a company in the prescribed form
with major headings and sub headings (as per schedule VI to the Companies Act 1956).
Financial Statement Analysis: objectives and limitations.
Tools for Financial Statement Analysis: comparative statements, common size statements,
cash flow analysis, ratio analysis.
Accounting Ratios: objectives and classification.
Liquidity ratios: current ratio and quick ratio.
Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio,
Interest Coverage Ratio.
Activity ratios: Stock Turnover Ratio, Debtors Turnover Ratio, Creditors Turnover Ratio,
Working Capital Turnover Ratio.
Profitability Ratios : Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net
Profit Ratio and Return on Investment.

Unit 6. Cash Flow Statement

Meaning, objectives and preparation (as per AS 3 revised) (Indirect Method)

Unit7. Project work

Kindly refer to the Guidelines published by the CBSE.
OR
Part C: Computerised Accounting

Unit 5 Overview of Computerised Accounting System

Introduction : Application in Accounting
Features of Computerised Accounting System
Structure of CAS
Software Packages:
Generic
186
Specific
Tailored

Unit 6 Accounting Application of Electronic Spread Sheet

Concept of Electronic Spreadsheet
Features offered by Electronic Spreadsheet
Application in Generating Accounting Information I
Payroll
Data Presentation
Graphs, Charts and Diagrams

Unit 7 Using Computerized Accounting System

Steps in installation of CAS, codification and Hierarchy of account heads, creation of
accounts.
Data : Entry, Validation and Verification
Adjusting entries, preparation of balance sheet, profit and loss account with closing entries
and opening entries
Need and security features of the system

Unit 8 Database Management System (DBMS)

Concept and Features of DBMS
DBMS in Business Application
Generating Accounting Information 1
Payroll
Generating Accounting Information 2
Debtors and Creditors
Bank Reconciliation Statement
Asset Accounting
Inventory Accounting

Unit 9. Practical Work

Please refer to the guidelines published by CBSE.
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For more question here are the attachments in subjects wise you can download that.

Hey, I am preparing for the 12th commerce CBSE exam I requires Business studies sample paper will you provide me the sample exam ?

[Arun Vats]

As you want I am here providing you sample paper of the 12th commerce CBSE exam of Business studies paper.

Business studies sample paper :


Name the process which relates to the streamlining the attributes of a person required for a job.(1)

Name the function of management which provides movement to the organization.(1)

Name the element of directing which pours life in the organization.(1)

What is management by exception?(1)

Explain financial risk.(1)

What are the ingredient of sound working capital management?(1)

What is primary market?(1)

Explain capital market?(1)

Who can be the president in district forum.(1)

Give any 2 remedies available under C.P.A.(1)

What do you mean by channels of distribution.(1)

What is labeling?(1)

Explain any 3 components of physical distribution.(3)

Explain role of public relation.(3)

Taylor devised the concept of assembly line. Name the technique highlighted here & also explain 2 more techniques.(1+2)

Explain any 3 features of principles of management.(3)

“It is difficult to manage operations without planning, but in our daily lives things do not always go according to plan.” Discuss.(3)

Explain strategies & rule as a types of plan.(3)

Give the difference between function & divisional structure.(4)
“Decentralization is an extension of delegation of authority.”Do you agree? Explain.(4)

Explain any 4 factors affecting capital structure decision.(4)

“Consumer must be aware of the right they enjoy.”Name the right of consumer highlighted here & also explain 3 more rights.(1+3)

“It acts as a binding force between departments.”Name the concept & explain its any 4 features.(1+4)

How the staffing manager ,determine the different managerial posts, required in your organization?(5)

“Control does not require any process.”Do you agree? How will you ,as a staffing Explain.(5)

Explain how political & legal environment affect the functioning of a business enterprise.(5)

Explain any 6 sales promotional tools.(6)

Or

Explain qualities of good sales men. Any 6.


“It creates the felling of ownership to the employees.”Name the type of incentive & also explain its types .any 4.(6)
Or
“This function of management takes place throughout the life of an organization.”Name it & explain its importance also.
Explain any 5 factors affecting dividend decision.(6)
Or
Explain any 5 factors affecting fixed capital decision. (6)

Explain any 4 instruments of money market.
Or
Explain functions of security exchange board of India.