ICSE Class 9 Physics Sample Question Paper 3 with Answers

ICSE Class 9 Physics Sample Question Paper 3 with Answers

Section-1
(Attempt all questions from this section)

Question 1.
(a) A sensitive instrument can measure lengths up to an accuracy of 1 p. Upto how many decimal places would we express the result of a length measurement, done with this instrument, in cm ?
(b) Define the astronomical unit (AU). Express it in metre.
(c) Fill in the blanks :
(i) The time interval between two successive passages of the earth, through the vernal equinox, is known as the …………….
(ii) The atomic unit of mass equals …………….  of the mass of an atom of the carbonisotope \({ }_{6}{ }^{12} \mathrm{C}.\)
(d) Out of the following, which years would be leap years :
1952, 1966, 1978, 1992, 2000 ?
(e) The length of a given second’s simple pendulum is increased to 4 times its original value. What would be its new time period ?
Answer:
(a) We have, 1 p = 10-6 m = 10-6 x 102 cm = 10-4 cm
The least count of the instrument is therefore, 0.0001 cm. The results of measurements, done with this instrument, would be expressed up to four decimal places, in cm.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(b) One astronomical unit (AU) is equal to the mean distance between the earth and the sun.
1 AU = 1.496 x 1011 m

(c) (i) Tropical Year
(ii) \(\frac{1}{12} \mathrm{th}\)

(d) 1952, 1992 and 2000.

(e)
ICSE Class 9 Physics Sample Question Paper 3 with Answers 3
The new time period will thus be 4 second.

Question 2.
(a) What do we understand by free fall ?
(b) Fill in the blanks :
(i) The acceleration due to gravity is always directed …………………. downwards.
(ii) The name given to the change in velocity of a particle in one second is ……………….
(c) A cyclist covers a distance of 1.5 km with a uniform speed of 6 m/s. How much time does he take ?
(d) What is the initial velocity and acceleration of the particle whose velocity-time graph is as shown in the figure below ?
ICSE Class 9 Physics Sample Question Paper 3 with Answers 1

(e) A particle is thrown vertically upwards with an initial velocity u. Find the time taken by it to reach the highest point of its path.
Answer:
(a) When an object falls freely, under the gravitational pull of the earth, without any resistance to its motion, it is said to have a free fall. All freely falling objects (irrespective of their weight) fall towards the earth with the same acceleration.

(b) (i) Vertically
(ii) Acceleration.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(c) We have,
Distance = Speed x Time
\(\text { Time }=\frac{\text { Distance }}{\text { Speed }}=\frac{1.5 \times 1000}{6}\)
= 250 s = 4 minute 10 s.

(d) The initial velocity of the particle is clearly 5 ms-1
The acceleration equals the slope of the graph.
Now \(\text { Slope }=\frac{20-5}{5-0}=\frac{15}{5}=3\)
∴ The acceleration of the particle is 3 ms-2.

(e) At the highest point, the velocity of the particle becomes zero.
Using v = u + at
We have, in this case, v = 0 , u = ? r a = – g
0 = u – gt or t = \(\frac{u}{g}\)

Question 3.
(a) When the branches of an apple tree are shaken strongly, the apples fall down. Why ?
(b) Why do skiers use flat and long ‘skis’ ?
(c) Do gases also exert an upthrust on objects kept in them ?
(d) An object is put at a depth of 10 m inside a liquid having the same density as that of the object. What is likely to happen to the object ?
(e) A given test tube is loaded with lead shots and is found to weigh 25 gf in air. It floats upto a certain mark ‘x’ in water. When it is next put in a brine solution, it floats upto the same mark V only when 5 g more of lead shots are added to the test tube. What is the relative density of the brine solution ?
Answer:
(a) This is because of inertia of rest. When the branches are shaken strongly, the apples are left behind because of their inertia of rest and therefore, fall down.

(b) The use of flat and long ‘skis’ increases the area over which the weight of the skier acts. This decreases their pressure on the snow and helps them to slide smoothly.

(c) Yes, gases, like liquids, also exert an upthrust on objects kept in them. However, because the density of gases is very low, the upthrust, due to them, is usually very small. It is therefore, often neglected.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(d) The object will just stay where it has been put. It will neither rise nor sink. This is because the densities of the body and liquid are equal and so the upthrust is equal to the weight of the body. Hence, the net force on it (weight – upthrust) is zero.

(e) The floating tube displaces equal volumes of water and brine solution when its weights are 25 gf and
(25 + 5) 30 gf respectively.
∴ R.D. of brine solution \(=\frac{\text { Weight of a given volume of brine solution }}{\text { Weight of an equal volume of water }}\)
\(=\frac{30}{25}=1.2 \mathrm{gf}\)

Question 4.
(a) What do you mean by anomalous expansion of water ?
(b) Name two substances which expand on heating.
(c) State and draw diagrams to show the difference between regular and irregular reflection.
(d) The frequency of a sound wave of wavelength 8 cm equals 4000 Hz. Find the speed of propagation of this sound wave.
(e) Draw a diagram showing the temperature of various layers of water in an ice covered pond.
Answer:
(a) The expansion of water when it is cooled from 4°C to 0°C is known as anomalous expansion of water.
(b) Two substances which expand on heating are :

  • Brass
  •  Iron

(c)
ICSE Class 9 Physics Sample Question Paper 3 with Answers 4

(d) We know, ν =fλ
Speed = Frequency x Wavelength
= 4000 Hz x \(\frac{8}{100}\)
= 320 ms-1

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(e)
ICSE Class 9 Physics Sample Question Paper 3 with Answers 5

Section – II
(Attempt any four questions from this section)

Question 5.
(a) Up to how many decimal places should we express the result (in cm) of a length measured with
(i) a meter scale
(ii) vernier calliper and
(iii) screw gauge ?
(b) An instrument has 20 division on vernier scale which coincide with 19th division on the main scale. If one centimetre on main scale is divided into 20 parts, find its least count.
(c) A screw gauge has a negative error of 5 divisions. While measuring the diameter of a wire, the reading on the main scale is 3 divisions, with the 9th circular scale division coinciding with the base line. If the main scale has 10 divisions to a centimetre and the circular scale has 100 divisions, calculate :
(i) pitch
(ii) least count
(iii) observed diameter, and
(iv) corrected diameter.
Answer:
(a) (i) Upto the first decimal place only.
(ii) Upto two decimal places.
(iii) Upto three decimal places.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(b) Value of one division on main scale (s) = \(\frac{1}{20}cm\) = 0.05 cm
Total number of divisions on vernier scale (n) – 20
∴ Least count of vernier callipers \(=\frac{\text { Value of one smallest division on main scale }(s)}{\text { Total number of division on vernier scale }(n)}\)
\(=\frac{0.05}{20} \mathrm{~cm}=0.0025 \mathrm{~cm}\)

(c)
ICSE Class 9 Physics Sample Question Paper 3 with Answers 6

(iii) Observed diameter of wire = Main scale reading + LC x CSD coinciding
= 0.3 + 0.001 x 9 = 0.309 cm

(iv) Negative error = 5 divisions Negative correction = LC x 5 divisions
= (0.001 x 5) = 0.005
Corrected diameter = 0.309 + 0.005 = 0.314 cm.

Question 6.
(a) A particle is thrown vertically upwards with an initial velocity. Find the maximum height 7i’ to which the particle will rise.
(b) Gravitational force on the surface of the moon is only 1/6th as strong as gravitational force on earth. What is the weight in newton of a 20 kg body on the moon and on the earth ? (Take g = 9.8 ms-2)
(c) The displacement-time graph of a body is as shown in the figure. Find its average speed over each of the intervals OA, AB, BC, CD.
ICSE Class 9 Physics Sample Question Paper 3 with Answers 2
Answer:
(a) When the particle reaches its maximum height, its velocity becomes zero. Also, the upward moving particle is acted upon by a downward acceleration, the acceleration due to gravity. It therefore, experiences a retardation and its velocity finally becomes zero at the highest point.
Using   v2 – u2 = 2as
where v = 0, u = u, a = – g, and s = h
i.e., the particle has a retardation and s = h.
Thus,  02 – u2 = 2(- g)h
\(h=\frac{u^{2}}{2 g}\)
Therefore, the maximum height attained by the particle is \(\frac{u^{2}}{2 g}\)

ICSE Class 9 Physics Sample Question Paper 3 with Answers

Question 7.
(a) (i) Write down the formula for pressure at a given point in a liquid and explain the various symbols used.
(ii) A solid cube of dimensions 50 cm x 50 cm x 50 cm and weighing 25 N is placed on a table. Calculate the pressure exerted on the table.
(b) The relative density of a body is 0.52 and its volume is 2 m3. What is the mass of the body ?
(c) A flat bottomed test tube was filled with some lead shots and was found to weigh 20 g in air. This tube was observed to float with (i) 10 cm of its length immersed in water and (ii) 12 cm of its length immersed in kerosene. Find the :
(i) Mass of water displaced by the tube when it is floating in water.
(ii) Area of cross-section of the tube, and
(iii) D. of kerosene.
Answer:
(a) (i) The formula for pressure is : P = hρg, where T’ denotes pressure, ‘h’ denotes the (vertical) height of the liquid column, ‘ρ’ is the density of the liquid, and ‘g’ is acceleration due to gravity at a given place.

(ii) The weight of the cube = 25 N; area = (50 x 50) cm2 = 2500 x 10-4 m2 = 0.25 m2
\(\text { Pressure }=\frac{\text { Force }}{\text { Area }}=\frac{25 \mathrm{~N}}{0.25 \mathrm{~m}^{2}}\)
= 100 Nm-2 = 100 pascal

(b) We Know that \(\text { R.D. }=\frac{\text { Density of a body }}{\text { Density of water }}\)
∴ Density of body = 0.52 x 1000 kg m 3
= 520 kg m-3
Volume of body = 2 m3

(c)  (i) When the tube is floating in water, displaced by it, must equal the mass of the tube itself. Hence, mass of water, displaced by the tube, when it is floating in water = 20 g.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(ii) Let A (in m2) be the area of cross-section of the tube. As it dips 10 cm in water (of density 1000 kg m-3), the volume of water displaced by it is :
\(\mathrm{V}=\mathrm{A} \times\left(\frac{10}{100} \mathrm{~m}\right)=0.1 \mathrm{~A} \mathrm{~m}^{3}\)

∴ Mass of water displaced by it is
= V x Density
= 0.1 A m3 x 1000 kg/m3
= 100 A kg
This equals 20 g (20 x 10-3 kg)
Hence,  100 A = 20 x 10-3
A = 2 x 10-4 m2 = 2 cm2

(iii) Since the tube dips 12 cm in kerosene, the volume of kerosene displaced by it is
V = A x (12 x 10-2) m3 = 2 x 12 x 10-6 m3
If ρ is the density of kerosene, we must have mass of kerosene displaced
= 2 x 12 x 10 x ρ kg
This must again equal 20 g (20 x 10-3 kg)
Hence,  24 x 10-6 x ρ = 20 x 10-3
ICSE Class 9 Physics Sample Question Paper 3 with Answers 10

ICSE Class 9 Physics Sample Question Paper 3 with Answers

Question 8.
(a) Draw a neat diagram to show the formation of image of an extended object placed in front of a plane mirror.
(b) What are the characteristics of the image formed by a plane mirror ? How is the position of image related to the position of object ?
(c) What is meant by lateral inversion of an image in a plane mirror ? Which letters of the English alphabet do not show lateral inversion ?
Answer:
(a) Image of an extended object formed by a plane mirror :
ICSE Class 9 Physics Sample Question Paper 3 with Answers 9

(b) The image formed by a plane mirror is (1) upright (or erect), (2) virtual, (3) of the same size as the object, and (4) laterally inverted. The image is situated at the same perpendicular distance behind the mirror as the object is in front of it.

(c) The interchange of the left and right sides in the image of an object formed by a plane mirror is called lateral inversion. The letters of the English alphabet not showing lateral inversion are :
A, H, I, M, O, T, U, V, W, X and Y.

Question 9.
(a) (i) In which of the three media, air, water or iron, does sound travel the fastest at a particular temperature (b) (ii) A person has a hearing range from 20 Hz to 20 kHz. What are the typical wavelengths of sound waves in air corresponding to these two frequencies? Take the speed of sound in air as 344 ms-1.

(b) (i) What is the audible range of the average human ear?
(ii) How is ultrasound used for cleaning?

(c) A wave pulse of frequency 300 Hz, on a string moves a distance of 6m is 0.05 s. Calculate
(i) Velocity of the pulse, and
(ii) Wavelength of wave on string.
Answer:
(a) (i) Sound travels fastest in iron as compared to water and air.
(ii) Wavelength of sound of frequency 20 Hz is \(\lambda_{1}=\frac{v}{f_{1}}=\frac{344}{20}=17.2 \mathrm{~m}\)
Wavelength of sound of frequency 20 kHz is \(\lambda_{2}=\frac{v}{f_{2}}=\frac{344}{20000}=0.0172 \mathrm{~m}\)

(b) (i) An average human ear can sound waves between frequencies 20 Hz to 20,000 Hz.
(ii) The object to be cleaned is put in a tank fitted with ultrasonic vibration. The tank is filled with water containing detergent. As the ultrasonic vibration is switched on, the detergent rub against the object at a very high frequency and hence cleans it.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(c) Given: d = 6 m, t = 0.05 s,f= 300 Hz.
(i) The velocity of pulse,
ICSE Class 9 Physics Sample Question Paper 3 with Answers 8

Question 10.
(a) (i) What is an electromagnet ?
(ii) State any two ways of increasing the magnetic field of an electromagnet.
(iii) Name three constituents of an atom and state the nature of charge on each of them.
(iv) In the electric circuit shown in the figure, name the different parts A, B, C, D, E and F. Show in the diagram the direction of flow of current.
Answer:
(i) An electromagnet is a temporary strong magnet made from a piece of soft iron. when current flows in the coil wound around it.

(ii) The magnetic field of an electromagnet can be increased by :

  • Increasing the number of turns of winding in the solenoid, and
  • By increasing the current through the solenoid.

(b) The three constituents are

  • Neutron
  • Proton
  • Electron.

Neutron is neutral, proton has positive charge and electron has a negative charge.

ICSE Class 9 Physics Sample Question Paper 3 with Answers

(c) A-ammeter, B-cell, C-key, D-resistor, E-voltmeter and F-rheostat.
ICSE Class 9 Physics Sample Question Paper 3 with Answers 7

ICSE Class 9 Physics Question Papers with Answers

ISC Specimen Papers for Class 12 Computer Theory 2020, 2019, 2018

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Board – Indian School Certificate Examinations (CISCE), www.cisce.org
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Subject – Computer Theory
Year of Examination – 2020, 2019, 2018, 2017.

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2017 Download PDF

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Board – Indian School Certificate Examinations (CISCE), www.cisce.org
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Subject – Physical Education
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2017 Download PDF

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ISC Accounts Question Paper 2019 Solved for Class 12

ISC Accounts Previous Year Question Paper 2019 Solved for Class 12

ISC Accounts Board Paper 2019 Solved for Class 12

Maximum Marks: 80
Time allowed: Three hours

  • Candidates are allowed additional 15 minutes for only reading the paper. They must NOT start writing during this time.
  • Answer Question 1 (Compulsory) from Part I and five questions from Part II, choosing two questions from Section A, two questions from Section B and one question from either Section A or Section B.
  • The intended marks for questions or parts of questions are given in brackets [ ].
  • Transactions should be recorded in the answer book.
  • All calculations should be shown clearly.
  • All working, including rough work, should be done on the same page as, and adjacent to the rest of the answer.

Section – A
Part – I (12 Marks)
Answer all questions.

Question 1. [6 × 2]
Answer briefly each of the following questions :
(i) List any two items which may appear on the credit side of a partner’s fixed capital account,
(ii) Give the journal entries to be passed when :
(a) Interest is due on debentures.
(b) Interest is paid to debenture holders.
(iii) In what way, if any, can the balance in shares forfeited account be used ?
(iv) Mention any two circumstances when there is need to revalue goodwill of a partnership firm,
(v) Enumerate any two methods of redemption of debentures.
(vi) Give the journal entry for closing the retiring partner’s capital account when his share is paid to him privately by the remaining partners.
Answer:
(i) Opening Balance of Capital Accounts, Additional Capital of any partner

(ii) (a) Interest on Debentures A/c Dr.
To Debentures holders A/c
To Income Tax Payable A/c
(Being the Interest due to debenture holders and tax payable to Income tax Dept.)
(b) Debenture holders A/c Dr.
To Bank A/c
(Being the amount of interest paid to debenture holders)

(iii) Balance in share forfeiture account is capital gain and can be used to reissue to some other shareholder.

(iv) (a) When a new partner is added to a partnership firm.
(b) At the time of retirement of a partner.

(v) (a) Lump sum method
(b) Installment method

(vi) Retiring Partner’s Capital A/c Dr.
To Remaining Partner ‘s Capital A/c
(Being the amount of share of the retiring partner discharged)

Part – II (48 Marks)
Answer any four questions.

Question 2. [8]
(A) Meera Co. Ltd. invited applications of 50.000. equity shares of ₹ 10 each at a premium of ₹ 2 per share, payable as follows :
On Application on 1st May. 2017 ₹ 2
On Allotment on 1st July. 2017 ₹ 5 (including premium)
On 1st and Final Call on 1st October. 2017 ₹ 5
The Company received applications for 62,500 shares.
It was decided to :
(a) Refuse allotment to the applicants of 2,500 shares.
(b) Allot in full to the applicants of 10,000 shares.
(c) Allot the balance of the shares applied on a pro-rata basis among the other applicants.
(d) Utilize the excess application money in part payment of allotment money.
(e) Charge interest on calls-in-arrears, if any, @ 10% per annum.
All the money due w as received except from one shareholder to whom 200 shares had been allotted in full. The amount was due by him to the company even till the date of the Balance Sheet, which was 31st March, 2018.
The company charged interest on calls-in arrears from the shareholders from the date on which it was due till the Balance Sheet date. You are required to, for the year 2017-18.
(i) Prepare the Cash Book to record the above issue of shares.
(ii) Pass journal entries in the Journal Proper (including entries for interest on calls -in arrears).
(B) On 31st March, 2018, Vipul Ltd. had ? 30.00,000, 8% Debentures of ₹ 100 each outstanding. [4]
On 1st June, 2018, it purchased in the open market, 20,000 of its own debentures @ ₹ 102 per debenture and cancelled these debentures immediately.

On 31st December, 2018, the remaining debentures were purchased @ ₹ 98 per debenture for immediate cancellation.
You are required to pass necessary journal entries for the redemption of debentures. (Ignore interest on debentures and entries for provisions regarding Debenture Redemption Reserve and Debenture Redemption investment).
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 1
ISC Accounts Question Paper 2019 Solved for Class 12 2
ISC Accounts Question Paper 2019 Solved for Class 12 3
Working Notes .
Calculation of Interest
No. of shares = 200
Amount due = 200 × 5 = ₹ 1,000
\(\text { Interest }=\frac{1000 \times 10 \times 6}{100 \times 12}\)
= ₹ 50
ISC Accounts Question Paper 2019 Solved for Class 12 4
Question 3.
Mohit, Ali and John are partners in a firm, sharing profits and losses in the ratio of 3 : 1 : 1. Their Balance Sheet as at 31 st March, 2018, was as follows : [ 12]
ISC Accounts Question Paper 2019 Solved for Class 12 5
Mohit retired on 1st April, 2018, subject to the following adjustments :
(a) Goodwill of the firm to be valued at ₹ 20,000.
(b) Mohit to take over the investments at the market value.
(c) 25% of the General Reserve to be transferred to Provision for Doubtful Debts and the balance to be distributed amongst all the partners.
(d) Creditors to be paid ₹ 3,000 less.
(e) Investment Fluctuation Fund not to be distributed. For this, it was decided that the remaining partners would compensate the retiring partner through their capital accounts.
(f) Mohit to be paid ₹ 20,000 immediately on retirement and the balance to be transferred to his loan account.
You are required to :
(i) Pass journal entries on the date of Mohit ‘s retirement.
(ii) Prepare the Balance Sheet of the reconstituted firm.
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 6
ISC Accounts Question Paper 2019 Solved for Class 12 7
ISC Accounts Question Paper 2019 Solved for Class 12 8
ISC Accounts Question Paper 2019 Solved for Class 12 9
ISC Accounts Question Paper 2019 Solved for Class 12 10

Question 4.
(A) Raina and Meena were partners in a firm sharing profits and losses equally. [8]
They dissolved their firm on 31st March, 2018.
On this date, the Balance Sheet of the firm, apart from realizable assets and outside liabilities showed the following:
Raina’s Capital ₹ 40,000 (Cr.)
Meena’s Capital ₹ 20,000 (Dr.)
Profit and Loss Account ₹ 10,000 (Dr.)
Raina’s Loan to the firm ₹ 15,000
Contingency Reserve ₹ 7,000
On the date of dissolution of the firm :

(a) Raina’s loan was repaid by the firm along with interest of ₹ 500.
(b) The dissolution expenses of ₹ 1,000 were paid by the firm on behalf of Raina who had to bear these expenses.
(c) An unrecorded asset of ₹ 2,000 was taken over by Meena while Raina discharged an unrecorded liability of ₹ 3,000.
(d) The dissolution resulted in a loss of ₹ 60,000 from the realization of assets and settlement of liabilities.
You are required to prepare :
(i) Partner’s Capital Accounts.
(ii) Raina’s Loan Account.

(B) Vinay, Usha and Punit are partners in a firm. They have been sharing profits and losses in the ratio of 3 : 4 : 1. [4]
Punit wants the profits to be shared equally amongst the partners. He further wants the change in profit sharing ratio to be applicable retrospectively for the last two years. Vinay and Usha have no objection to this. The profits for the last two years were ₹ 70,000 and ₹ 50,000. You are required to record the adjustment by means of a single journal entry. (Show the workings clearly).
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 11
ISC Accounts Question Paper 2019 Solved for Class 12 12
ISC Accounts Question Paper 2019 Solved for Class 12 13
ISC Accounts Question Paper 2019 Solved for Class 12 14
ISC Accounts Question Paper 2019 Solved for Class 12 15
ISC Accounts Question Paper 2019 Solved for Class 12 16

Question 5.
(A) Peter, Max and Som were partners in a firm sharing profits and losses in the ratio of 4:2:1. [4] Their fixed capital were ₹ 40,000, ₹ 30.000, respectively. Som was guaranteed a profit of ₹ 39,000 by the firm.
It was decided that any loss arising because of the guarantee would be shared by Peter and Max equally.
The trading profit of the firm for the year ended 31 st March, 2018, was ₹ 1,47,000.
You are required to prepare the Profit and Loss Appropriation Account for the year 2017-18, showing the distribution of profits.

(B) Aditi and Parul are partners in a firm with capitals of ₹ 35.000 each. They shared profits and losses in the ratio of 3 : 1. [8]
On 1st April, 2017, they admit Chanda into their partnership with l/5th share in the profits. Chanda brings in ₹ 40,000 as her capital and her share of goodwill in cash.
Her share of goodwill is calculated on the basis of her capital contribution and her share of profits in the firm.
At the time of Chanda ‘s admission :
(a) The firm had a Workman Compensation Reserve of ₹ 60.000 against which there was a claim of ₹ 20.000.
(b) Creditors of ₹ 8.000 were paid by Aditi privately for which she is not to be reimbursed.
(c) There was no change in the value of other assets and liabilities.
You are required to. on the date of Chanda’s admission :
(i) Calculate the good will of the firm. (Show the workings clearly).
(ii) Pass the necessary journal entries to record the above transactions.
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 17
Working Notes:
Profit of Peter = ₹ 1,47,000 × 4/7 = ₹ 84,000
Profit of max = ₹ 1,47,000 × 2/7 = ₹ 42,000
Profit of som =  ₹ 1,47,000 × 1/7 =  ₹ 21,000
ISC Accounts Question Paper 2019 Solved for Class 12 18
ISC Accounts Question Paper 2019 Solved for Class 12 19
ISC Accounts Question Paper 2019 Solved for Class 12 20

Working Notes:
Assuming the capital of Chanda = ₹ 35,000
(equal to Capital of both existing partners)
Calculation of Goodwill
Old Profit Sharing Ratio of Aditi and Parul = 3 : 1
New Profit Sharing Ratio = \(\frac{3}{5} : \frac{1}{5}=\frac{1}{5}\)
= 3 : 1 = 1
Sacrifice of Aditi = \(\frac{3}{4}-\frac{3}{5}=\frac{3}{20}\)
Sacrifice of Parul =  \(\frac{1}{4}-\frac{1}{5}=\frac{1}{20}\)
Gain of Chanda = 1/5
The amount of goodwill of Chanda = ₹ 5,000
Total Goodwill of the firm = 5/1 × 5,000 ₹ 25,000
ISC Accounts Question Paper 2019 Solved for Class 12 21

Question 6. [12]
Ravi and Tiku are partners in a firm. According to their partnership deed :
(i) Interest on capital will be allowed @ 5% per annum.
(ii) Interest on drawings will be charged @ 4% per annum.
(iii) Each partner will be given a salary of ₹ 1,000 per month.
(iv) Partners will share profits and losses in the ratio of 2 : 1.
Following are the particulars of the capitals and drawings of the partners :
ISC Accounts Question Paper 2019 Solved for Class 12 22
Ravi had taken a loan of ₹ 10,000 from the firm on which interest of ₹ 200 was due by him to the firm.
The accounts for the year 2017-18 showed that the firm had made a profit of ₹ 77,000 before taken into account any interest, partners’ salaries and manager’s salary of ₹ 18,000.
You are required to prepare :
(i) Profit and Loss Appropriation Account for the year 2017-18.
(ii) Partners’ Capital Accounts.
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 23
ISC Accounts Question Paper 2019 Solved for Class 12 25
ISC Accounts Question Paper 2019 Solved for Class 12 50

Question 7. [12]
The trainee accountant of Rudra Ltd. drafted the following Balance Sheet. He did not prepare it according to the format prescribed as per schedule III of the Companies Act, 2013 . He also classified a few items incorrectly.
ISC Accounts Question Paper 2019 Solved for Class 12 26
Foot note : The company had an authorized capital of 2,00,000 Equity shares of ₹ 10 each. You are required to prepare, as at 31st March, 2018:
(i) The Balance Sheet of Rudra Ltd. as per Schedule III of the Companies Act, 2013.
(ii) Notes to Accounts.
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 27
ISC Accounts Question Paper 2019 Solved for Class 12 28
ISC Accounts Question Paper 2019 Solved for Class 12 29
ISC Accounts Question Paper 2019 Solved for Class 12 30

Question 8. [12]
You are required to pass journal entries to record the following issue of debentures and to write off any capital losses.
(a) Zoom Ltd. issues 6,000, 12% Debentures of ₹ 100 each at par redeemable after 5 years also at par.
(b) Zola Ltd. issues 5,000, 13% Debentures of ₹ 100 each at a discount of 10% to be redeemed at par after 7 years.
(c) Zubic Ltd. issues 11% Debentures of the total face value of ₹12,00,000 at a premium of 5% to be redeemed at par after 6 years.
(d) Ruby Ltd. issues ₹ 5,00,000, 12% Debentures at a premium of 5% to be redeemed at 10% premium after 10 years.
(e) Emerald Ltd. issues 3,000, 9% Debentures of ₹ 100 each at a discount of 7% to be redeemed at a premium of 10% after 4 years.
Note: All the companies write off their capital losses in the year in which they occur.
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 31
ISC Accounts Question Paper 2019 Solved for Class 12 32
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ISC Accounts Question Paper 2019 Solved for Class 12 35
ISC Accounts Question Paper 2019 Solved for Class 12 36

Note : Loss on issue A/c has been debited by ₹ 51.000. By grouping together the discount on issue ₹ 21,000 and premium on redemption ₹ 30,000.

Section – B
(20 Marks)
Answer any two questions

Question 9.
(A) Mention any two commonly used tools for comparison of financial statements. [2]
(B) While preparing a Cash Flow Statement, identify the following transactions as belonging to Operating Activities, Investing Activities, Financing Activities, Cash and Cash Equivalents : [2]
(i) Bank overdraft repaid.
(ii) Purchase of Marketable Securities to be sold within 90 days.
(C) From the following data, prepare a Common Size Balance Sheet of Palms Ltd. as at 31st March, 2018. [6]
(All calculations up to two decimal places)
ISC Accounts Question Paper 2019 Solved for Class 12 37
Answer:
(A) (i) Ratios
(ii) Balance sheet
(iii) Cash flow statement

(B) (i) Cash and cash Equivalent
(ii) Cash and Cash Equivalent

(C)
ISC Accounts Question Paper 2019 Solved for Class 12 38

Question 10.
(A) Calculate the Gross Profit Ratio from the following information : [2]
Particulars
Opening Inventory ₹80,000
Closing Inventory ₹1,00,000
Revenue from Operations ₹9,00,000
Inventory Turnover Ratio 8 times
(B) From the following Statement of Profit and Loss of Gama Ltd. for the year 2017-18, calculate (up-to two decimal places): [8]
(i) Net Profit Ratio
(ii) Operating Profit Ratio
(iii) Current Ratio
(iv) Quick Ratio
ISC Accounts Question Paper 2019 Solved for Class 12 39
ISC Accounts Question Paper 2019 Solved for Class 12 40
Answer:
ISC Accounts Question Paper 2019 Solved for Class 12 41
ISC Accounts Question Paper 2019 Solved for Class 12 42
ISC Accounts Question Paper 2019 Solved for Class 12 43

Question 11.
(A) Mention whether the following would result in inflow, outflow or no flow of cash : |2 ]
(i) Issue of fully paid Bonus Shares
(ii) Cash withdrawn from Bank
(B) From the following information and extracts of Balance Sheets of Pioneer Ltd. as at 31st March, 2017 and 31st March 2018, calculate for the year 2017-18.  [8]
(i) Cash from Operating Activities
(ii) Cash from Investing Activities
ISC Accounts Question Paper 2019 Solved for Class 12 44
Note: Proposed dividends for the years 2016-17 and 2017-18 were ₹ 40,000 and ₹ 50,000 respectively.

Additional Information:
During the year 2017-18 :
(a) The company provided depreciation on Plant and Machinery amounting to ₹24.000.
(b) A machine had been condemned and scrapped.
(c) Interest of ₹12,000 paid on Debentures.
(d) Tax paid ₹50,000.
(e) Patents worth ₹ 30.000 were written off while some patents were sold for ₹ 75,000 at a profit of ₹ 5.000. No new patents were purchased.
(f) Dividend proposed in 2016-17 was approved by the shareholders and paid by the company.
Answer:
(A) (i) Cash no flow
(ii) Cash no flow
ISC Accounts Question Paper 2019 Solved for Class 12 45
ISC Accounts Question Paper 2019 Solved for Class 12 46
ISC Accounts Question Paper 2019 Solved for Class 12 47
ISC Accounts Question Paper 2019 Solved for Class 12 48

Section – C
(20 Marks)
Answer any two questions

Question 12.
The spreadsheet below shows the payroll structure of Pluto Ltd.
ISC Accounts Question Paper 2019 Solved for Class 12 49
Based on the information give in the spreadsheet, write the formula for calculating each of the
following:
(a) Net Pay of EMP002 [2]
(b) Provident Fund (PF) amount of EMP004. [2]
(c) Income Tax (I TAX) of EMP003 [2]
(d) The total gross salary of all the employees. [2]
(e) The basic salary of EMP005 [2]
Answer:
(a) Net pay of EMP002 = G3 – H3 – 13 – J3
(b) Provident Fund amount of EMP004 = 10/100*(B5 + C5)
(c) Income Tax of EMP003 = G4* 10/100
(d) Total gross salary of all the employees = SUM (G2 : G6)
(e) The basic salary of EMP005 = G6 – C6 – D6 – E6 – F6

Question 13.
(a) List any two types of entries that are allowed in a worksheet. [2]
(b) You enter 40-10 in a cell. The worksheet does not display the difference 30 in the cell, instead it shows 40-10. What is the reason for this ? [2]
(c) Give the full form of DBMS. [2]
(d) Explain the term ‘Charts in MS Excel. [2]
(e) Write a shortcut key for each of the following [2]
(i) To minimize the worksheet
(ii) To redo an action.
Answer:
(a) Text, Numbers, Formulas
(b) Put + sign before 40 – 10 i.e., = 40 – 10. Without = sign, it understands the data as text.
(c) Database Management System.
(d) Chart is a visual representation of data in a worksheet showing the data along x-axis and y-axis.
(e) Ctrl + F9 keys
Ctrl + Y

Question 14.
(a) (i) What is the option used to adjust the text within a cell ? [2]
(ii) Give the procedure to use this option.
(b) What is a unique key ? [2]
(c) State any two types of data based structures. [2]
(d) What is meant by a cell in a spreadsheet ? [2]
(e) State the steps involved in merging two cells in a spreadsheet. [2]
Answer:
(a) (i) Wrap text
(ii) (a) Right click the cell in which text is to be wrapped.
(b) Click Format Cells option.
(c) In Format Cells dialog box. click Alignment tab.
(d) Click Wrap text check box.
(e) Click OK.

(b) A unique key is a set of one or more than one fields of a table that uniquely identify a record in a database table. It can accept only one null value and it cannot have duplicate values.

(c) Relational database. Network database.

(d) A cell in a spreadsheet is an intersection of a column and row. It is represented by a combination of letter and numeral. For example B5 means, that the pointer is in column B and row number five.

(e) (i) Select the cells which are to be merged.
(ii) Right click on the selected cells.
(iii) Click Format Cells option.
(iv) In Format Cells dialog box, click Alignment tab.
(v) Click Merge cells check box.
(vi) Click OK.

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