Class 12 Accountancy | State Board Board | Mixed Level Practice Test - 35 Questions (2026)

📘 Accountancy 🎓 Class 12 🏛️ State Board ⚡ Mixed 📝 35 Questions

Practice Accountancy for Class 12 State Board. 35 questions. AI-generated test series on Gyanzo.

35
Questions
State Board
Board
Mixed
Difficulty
4
Views

🎯 Attempt This Test Now

Take this practice test, get instant results, and track your progress!

Start Test →

📋 Questions in This Test

Q1 MCQ

Which of the following is NOT a characteristic of a partnership?

A Agreement
B Shared Profits/Losses
C Limited Liability
D Two or More Persons
Q2 MCQ

A and B are partners sharing profits and losses in the ratio of 3:2. C is admitted as a partner with 1/4 share. What is the new profit sharing ratio?

A 9:6:5
B 3:2:1
C 12:8:5
D 9:6:4
Q3 MCQ

What is the primary purpose of preparing a 'Revaluation Account'?

A To record all transactions
B To ascertain profit or loss on revaluation of assets and liabilities
C To prepare the Balance Sheet
D To calculate depreciation
Q4 MCQ

X Ltd. forfeited 200 shares of ₹10 each, on which ₹8 was called up and ₹5 was paid. What is the maximum amount of discount that can be allowed on reissue of these shares?

A ₹3 per share
B ₹5 per share
C ₹8 per share
D ₹10 per share
Q5 MCQ

Which of the following is a capital reserve?

A General Reserve
B Profit and Loss Appropriation Account Balance
C Securities Premium
D Debenture Redemption Reserve
Q6 MCQ

Debentures can be issued at:

A Par
B Premium
C Discount
D All of the above
Q7 MCQ

What is the nature of 'Share Capital' account?

A Real Account
B Nominal Account
C Personal Account
D Fictitious Asset
Q8 MCQ

On dissolution of a firm, a partner takes over an unrecorded asset at ₹5,000. Which account will be credited?

A Realization Account
B Partner's Capital Account
C Cash Account
D Profit and Loss Account
Q9 MCQ

What is the formula for calculating the 'Super Profit'?

A Average Profit - Normal Profit
B Normal Profit - Average Profit
C Total Profit / Number of Years
D Capital Employed * Normal Rate of Return
Q10 MCQ

Which of the following is NOT shown in the Receipts and Payments Account?

A Opening Balance of Cash
B Outstanding Expenses of Previous Year
C Donations Received
D Subscriptions Received
Q11 MCQ

X and Y are partners sharing profits and losses in the ratio of 3:2. Z is admitted as a partner for 1/5th share. What is the sacrificing ratio, assuming X and Y continue to share in their original ratio?

A 3:2
B 2:3
C 1:1
D Cannot be determined
Q12 MCQ

What is the primary purpose of preparing a 'Revaluation Account' at the time of admission of a partner?

A To distribute accumulated profits
B To record the new partner's capital contribution
C To adjust the values of assets and liabilities to their current market values
D To calculate the goodwill of the firm
Q13 MCQ

What is the nature of 'Debenture Redemption Reserve'?

A Asset
B Liability
C Reserve
D Provision
Q14 MCQ

A company forfeited 100 shares of ₹10 each, ₹8 called up, on which ₹5 per share has been paid. What is the maximum amount of discount that can be allowed on reissue of these shares?

A ₹300
B ₹500
C ₹800
D ₹1000
Q15 MCQ

What is the formula for calculating 'Super Profit'?

A Average Profit + Normal Profit
B Average Profit - Normal Profit
C Normal Profit - Average Profit
D Total Profit / Number of Years
Q16 MCQ

If opening stock is ₹20,000, purchases are ₹1,00,000, sales are ₹1,50,000, and gross profit is ₹50,000, then what is the closing stock?

A ₹20,000
B ₹30,000
C ₹40,000
D ₹50,000
Q17 MCQ

What is the meaning of 'Liquidity' in financial statement analysis?

A The ability of a firm to pay its long-term debts
B The ability of a firm to pay its current liabilities
C The profitability of a firm
D The solvency of a firm
Q18 MCQ

Calculate the Current Ratio if Current Assets are ₹2,00,000 and Current Liabilities are ₹1,00,000.

A 1:2
B 2:1
C 1:1
D 3:1
Q19 MCQ

Which accounting standard deals with 'Cash Flow Statements'?

A AS-1
B AS-3
C AS-9
D AS-26
Q20 MCQ

A and B are partners sharing profits and losses in the ratio of 3:2. C is admitted as a partner for 1/4th share. The new profit sharing ratio will be:

A 9:6:5
B 3:2:1
C 12:8:5
D 1:1:1
Q21 MCQ

What is the primary purpose of preparing a 'Revaluation Account' in partnership accounting?

A To distribute accumulated profits
B To record day-to-day transactions
C To adjust the value of assets and liabilities to their current market value
D To calculate the salary of partners
Q22 MCQ

Which of the following is an example of a 'Reserves and Surplus' item on a company's balance sheet?

A Debtors
B General Reserve
C Creditors
D Bills Payable
Q23 MCQ

What is the formula for calculating 'Gross Profit Ratio'?

A $ rac{Net Profit}{Revenue from Operations} imes 100$
B $ rac{Gross Profit}{Revenue from Operations} imes 100$
C $ rac{Operating Profit}{Revenue from Operations} imes 100$
D $ rac{Cost of Goods Sold}{Revenue from Operations} imes 100$
Q24 MCQ

A company forfeited 200 shares of ₹10 each, ₹8 called up, on which ₹5 per share had been paid. What is the maximum amount of discount at which these shares can be reissued?

A ₹3 per share
B ₹5 per share
C ₹8 per share
D ₹10 per share
Q25 MCQ

What does 'Debenture' represent?

A Ownership capital
B Short-term loan
C Long-term debt
D Share capital
Q26 MCQ

What is the nature of 'Goodwill'?

A Tangible Asset
B Current Asset
C Intangible Asset
D Fictitious Asset
Q27 MCQ

Which of the following is NOT a method of calculating depreciation?

A Straight Line Method
B Written Down Value Method
C Sales Value Method
D Units of Production Method
Q28 MCQ

What is the primary purpose of preparing a 'Receipts and Payments Account'?

A To ascertain the profit or loss during an accounting period
B To summarize all cash and bank transactions during an accounting period
C To determine the financial position of an entity at a particular date
D To record all income and expenditure transactions
Q29 MCQ

X and Y are partners sharing profits and losses in the ratio of 3:2. Z is admitted as a partner with 1/5 share. What will be the new profit-sharing ratio?

A 3:2:1
B 12:8:5
C 3:2:5
D 15:10:6
Q30 MCQ

What is the effect on the accounting equation (Assets = Liabilities + Equity) when a company purchases equipment on credit?

A Assets increase, Liabilities decrease
B Assets decrease, Liabilities increase
C Assets increase, Equity decreases
D Assets and Liabilities both increase
Q31 MCQ

What is the journal entry to record depreciation on machinery?

A Debit Machinery, Credit Cash
B Debit Depreciation Expense, Credit Accumulated Depreciation
C Debit Cash, Credit Machinery
D Debit Accumulated Depreciation, Credit Depreciation Expense
Q32 MCQ

If the cost of goods sold is $60,000 and the sales revenue is $100,000, what is the gross profit?

A $40,000
B $60,000
C $100,000
D $160,000
Q33 MCQ

What is the formula to calculate the Debt-Equity Ratio?

A Total Assets / Total Liabilities
B Total Debt / Shareholders' Equity
C Current Assets / Current Liabilities
D Net Profit / Total Sales
Q34 MCQ

A company forfeited 200 shares of $10 each, on which the shareholder had paid $3 application money. What is the share forfeiture account balance?

A $600
B $1400
C $2000
D $0
Q35 MCQ

Which of the following is a source document for recording transactions?

A Trial Balance
B Balance Sheet
C Invoice
D Ledger

❓ Frequently Asked Questions

How many questions are in this Accountancy test?

This Accountancy test for Class 12 State Board contains 35 questions.

Is this Accountancy test free?

Yes, this practice test is free to attempt on Gyanzo. Sign up to track your progress and access more tests.

What board is this test for?

This test is designed for State Board Class 12 students studying Accountancy.

How can I improve my score?

Practice regularly on Gyanzo with AI-generated tests, review solutions, and track your progress to identify weak areas.

🚀 Ready to Boost Your Exam Score?

Join thousands of students preparing with Gyanzo's AI-powered test series

Sign Up Free →