Principles Of Accounting - II | Class 12 | Exam Paper 2075 [2018] | National Examinations Board

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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विधार्थीहरुले सकेसम्म आफ्नै शब्दमा उत्तर दिनुपर्नेछ। दायाँ किनारामा दिइएको अङ्कले पूर्णाङ्क जनाउँदछ। 
Candidates are required to give their answers in their own words as far as practicable. The figures in the margin indicate full marks.
सबै प्रश्नको उत्तर दिनुहोस्। (Attempt all the questions)
1. विवरणपत्रको अर्थ लेख्नुहोस् र यसमा उल्लेख गरिने कुनै दुई बुँदा उल्लेख गर्नुहोस्। (Define prospectus and mentions any two contents to be stated in prospectus.) [1+2=3]

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

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

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

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

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

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

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

9. 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। (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.) [1+1+1=3]
तयार गर्नुहोस् (Required):
शेयरको जफत, पुन: जारी र रकमान्तरको भौचर
(Entries for forfeiture, re-issue and transfer of share)

10. 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।
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. [2+2+2=6]
तयार गर्नुहोस् (Required):
आवेदन, बाँडफाँड र अन्तिम किस्ताको भौचरहरु
(Entries for application, allotment and final call)

11. 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।
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.
स्थीर सम्पत्ति (Fixed Assets):        Rs. 600,000
ऋण (Loan):                              Rs. 100,000
चालु सम्पत्ति (Current Assets):     Rs. 200,000
साहुहरू (Creditors):                     Rs. 50,000
तयार गर्नुहोस् (Required): [2+1=3]
सम्पत्ति र दायित्व खरिदको भौचरहरु (Entries for purchase of assets and liabilities.)

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

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

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

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

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

17. कम्पनीको दुई वर्षको वासलात निम्नानुसार छन्:
The Balance Sheet of a company for two years are as under:
Balance Sheet of a Company for two years
थप जानकारी (Additional information):
a) विक्रीबाट प्राप्त (Sales Revenue): Rs. 13,00,000
b) विक्री लागत (Cost of goods sold): Rs. 700,000
c) प्रशासनिक खर्च (Administrative expenses): Rs. 130,000
d) स्थिर सम्पत्ति खरिद (Purchased of fixed assets): Rs. 300,000
तयार गर्नुहोस् (Required): [5+2+2+1=10]
नगद प्रवाह विवरण (Cash flow statement)

18. स्टोरसँग सम्बन्धित पौष महिनाका कारोबारहरू देहायअनुसार छन् :
The following transactions were taken from the store for the month of poush:
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
तयार गर्नुहोस् (Required): [5]
प्रथम दाखिला प्रथम निकाशी विधिबाट जिन्सी खाता।
Store ledger under First In First Out (FIFO) Method.

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

20. 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।
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.
तयार गर्नुहोस् (Required): [2]
श्रमिकको मासिक ज्याला (Monthly wages of a worker)

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

22. वित्तीय लेखाको आधारमा मुनाफा रु. ६०,००० छ। हिसाब मिलान गर्दा निम्न तथ्यहरु प्राप्त भयो। 
Net profit as per financial account was Rs. 60,000. On reconciliation, the following facts were noticed.
a) कारखाना खर्च लागत लेखामा रु. ८,००० ले कम देखियो। 
Factory overhead under recorded in cost account Rs. 8,000.
b) वित्तीय लेखामा रु. ३,००० ब्याज खर्च देखियो। 
Interest expense recorded in financial account Rs. 3,000.
c) शुरु मौज्दात रु. ६,००० ले वित्तीय लेखामा बढी मूल्यांकन देखियो। 
Over valuation of opening stock in financial account Rs. 6,000.
d) आयकर भुक्तानी रु. ८,५०० (Income tax paid Rs. 8,500).
तयार गर्नुहोस् (Required): [5]
लागत तथा वित्तीय लेखाको हिसाब मिलान विवरण (Reconciliation between cost and financial account)
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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