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Free Practice Questions for KSEAB II PUC Accountancy

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Key Facts: KSEAB II PUC Accountancy Exam

Code 30

II PUC Accountancy subject code on Karnataka Pre-University materials

KSEAB/DPUE II PUC subject lists

II PUC theory

Official assessment is a multi-hour public-exam theory paper, not pure MCQ

KSEAB/DPUE II PUC examination pattern

NCERT Class 12 scope

Partnership, company accounts, ratios, and cash flow (AS-3)

DPUE/KSEAB Accountancy syllabus alignment

English MCQ adaptation

This free local bank is not the official II PUC paper format

OpenExamPrep practice policy

KSEAB II PUC Accountancy (Code 30) is a Class 12 Pre-University public-exam theory elective covering partnership, company accounts, ratios, and cash flow — not a pure MCQ board paper. This free 2026 bank is an English MCQ study adaptation for NCERT/Karnataka-focused Class 12 Accountancy concepts and calculations.

Sample KSEAB II PUC Accountancy Practice Questions

Try these sample questions to review concepts for the KSEAB II PUC Accountancy exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In the absence of a partnership deed, partners share profits and losses:
A.In capital ratio
B.Equally
C.In the ratio of their drawings
D.As decided by the managing partner only
Explanation: Under the Indian Partnership Act, 1932, if there is no deed (or no profit-sharing clause), profits and losses are shared equally.
2In the absence of a partnership deed, interest on a partner's loan to the firm is allowed at:
A.12% p.a.
B.10% p.a.
C.6% p.a.
D.Nil
Explanation: Section 13 of the Indian Partnership Act, 1932 provides interest on partner's loan at 6% p.a. when the deed is silent.
3Which statement is true when there is no partnership deed?
A.Salary is allowed to working partners automatically
B.Interest on capital is allowed at 6% p.a.
C.Partners are not entitled to salary
D.Commission is paid on net profit automatically
Explanation: Without a deed provision, partners are not entitled to salary, commission, or interest on capital (except 6% interest on partner loans).
4A and B are partners sharing profits equally. A's capital is ₹2,00,000 and B's is ₹1,00,000. Interest on capital is allowed at 10% p.a. Total interest on capital charged to Profit and Loss Appropriation Account is:
A.₹30,000
B.₹20,000
C.₹15,000
D.₹10,000
Explanation: Interest on A = 2,00,000 × 10% = ₹20,000; on B = 1,00,000 × 10% = ₹10,000; total = ₹30,000.
5X drew ₹40,000 on 1 October. Interest on drawings is charged at 12% p.a. for the year ended 31 March. Interest on X's drawings is:
A.₹4,800
B.₹2,400
C.₹1,200
D.₹3,600
Explanation: Months outstanding = 6 (Oct–Mar). Interest = 40,000 × 12% × 6/12 = ₹2,400.
6A and B share profits equally. A drew ₹60,000 on 1 July and B drew ₹40,000 on 1 October. Interest on drawings is charged at 12% p.a. for the year ended 31 March. Total interest on drawings is:
A.₹7,800
B.₹12,000
C.₹6,000
D.₹5,400
Explanation: A: 60,000 × 12% × 9/12 = ₹5,400. B: 40,000 × 12% × 6/12 = ₹2,400. Total = ₹7,800.
7Average profits of last 4 years are ₹1,50,000. Goodwill is valued at 2 years' purchase of average profits. Goodwill is:
A.₹3,00,000
B.₹1,50,000
C.₹6,00,000
D.₹75,000
Explanation: Goodwill = average profit × years' purchase = 1,50,000 × 2 = ₹3,00,000.
8Normal rate of return is 12%. Capital employed is ₹8,00,000. Average profit is ₹1,20,000. Super profit is:
A.₹24,000
B.₹96,000
C.₹1,20,000
D.₹1,44,000
Explanation: Normal profit = 12% of 8,00,000 = ₹96,000. Super profit = 1,20,000 − 96,000 = ₹24,000.
9Super profit is ₹50,000. Normal rate of return is 10%. Goodwill by capitalisation of super profit is:
A.₹5,00,000
B.₹50,000
C.₹5,50,000
D.₹5,000
Explanation: Goodwill = Super profit × 100 / Normal rate = 50,000 × 100/10 = ₹5,00,000.
10Profits for 4 years: ₹80,000, ₹1,00,000, ₹1,20,000 and ₹1,00,000. Goodwill at 3 years' purchase of average profit is:
A.₹3,00,000
B.₹4,00,000
C.₹2,50,000
D.₹1,00,000
Explanation: Average profit = (80,000 + 1,00,000 + 1,20,000 + 1,00,000)/4 = ₹1,00,000. Goodwill = 1,00,000 × 3 = ₹3,00,000.

About the KSEAB II PUC Accountancy Exam

Karnataka II PUC Accountancy under KSEAB/DPUE covers Class 12 Pre-University Accountancy aligned to the Board’s syllabus and NCERT-style Class 12 Accountancy. Core topics include partnership fundamentals and goodwill, reconstitution (admission, retirement, death), dissolution, company share capital (issue, forfeiture, reissue), debentures, company financial statements, ratio analysis, and cash flow statement (AS-3). Official assessment is a theory paper (subject code 30). This free local bank provides English four-option MCQs for revision and calculation practice; pair it with official syllabus materials and written numerical practice via kseab.karnataka.gov.in and dpue-exam.karnataka.gov.in.

Exam sponsor: Karnataka School Examination and Assessment Board (KSEAB) / Department of Pre-University Education (DPUE), Karnataka. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

KSEAB II PUC Accountancy is a Class 12 Pre-University theory elective under the Karnataka II PUC public examination (subject code 30). Official logistics describe multi-hour theory work under KSEAB/DPUE rules. Syllabus is NCERT Class 12 Accountancy-aligned: partnership fundamentals and goodwill, reconstitution (admission, retirement, death), dissolution, company share capital, debentures, financial statement analysis, accounting ratios, and cash flow statement (AS-3). Kannada/English medium materials are typical; this practice bank is an English-language MCQ study adaptation. Confirm the current syllabus and circulars on kseab.karnataka.gov.in and dpue-exam.karnataka.gov.in.

Time Limit

About 3 hours 15 minutes (confirm year’s timetable)

Passing Score

As notified by KSEAB/DPUE for II PUC theory subjects

Exam / Certification Fees

As notified by KSEAB/DPUE and paid through affiliated PU colleges for regular and repeat sittings (no single fixed public subject fee for all categories).

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

~12% of this local bank

Partnership Fundamentals

Deed defaults, capitals, appropriations, interest, and goodwill valuation methods.

~18% of this local bank

Reconstitution

Admission, retirement, death — ratios, revaluation, reserves, and goodwill.

~10% of this local bank

Dissolution

Realisation Account, payment order, and realisation results.

~18% of this local bank

Company Share Capital

Issue, premium, pro-rata, forfeiture, reissue, and capital reserve.

~7% of this local bank

Debentures

Issue, premium/discount concepts, interest, and Class 12 basics.

~5% of this local bank

Company Financial Statements

Schedule III presentation and comparative/common-size ideas.

~16% of this local bank

Ratio Analysis

Liquidity, solvency, activity, and profitability ratios with calculations.

~14% of this local bank

Cash Flow Statement

Operating, investing, financing classification and indirect-method adjustments.

Preparing for the KSEAB II PUC Accountancy Exam

What You Need to Know

  • Passing score: As notified by KSEAB/DPUE for II PUC theory subjects
  • Assessment: KSEAB II PUC Accountancy is a Class 12 Pre-University theory elective under the Karnataka II PUC public examination (subject code 30). Official logistics describe multi-hour theory work under KSEAB/DPUE rules. Syllabus is NCERT Class 12 Accountancy-aligned: partnership fundamentals and goodwill, reconstitution (admission, retirement, death), dissolution, company share capital, debentures, financial statement analysis, accounting ratios, and cash flow statement (AS-3). Kannada/English medium materials are typical; this practice bank is an English-language MCQ study adaptation. Confirm the current syllabus and circulars on kseab.karnataka.gov.in and dpue-exam.karnataka.gov.in.
  • Time limit: About 3 hours 15 minutes (confirm year’s timetable)
  • Exam / certification fees: As notified by KSEAB/DPUE and paid through affiliated PU colleges for regular and repeat sittings (no single fixed public subject fee for all categories). Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

KSEAB II PUC Accountancy: Suggested Study Strategy

1Memorise standard formats (P&L Appropriation, Revaluation, Realisation, Share Capital journals) and rewrite one short/long answer after each MCQ set.
2For ratios and goodwill, always write the formula first, then substitute Indian-format figures carefully (₹ lakhs separators).
3Track sacrificing vs gaining ratio triggers: admission vs retirement/death — a common objective trap.
4For share forfeiture/reissue, separate called-up, received, and capital reserve steps before picking options.
5Use current DPUE/KSEAB II PUC Accountancy syllabus and code 30 materials to allocate revision time between objective and subjective sections.

Frequently Asked Questions

How is KSEAB II PUC Accountancy officially examined?

Accountancy is examined under the Karnataka II PUC (Class 12 Pre-University) public examination as a theory elective (subject code 30). Confirm the year’s syllabus, timetable, and circulars on kseab.karnataka.gov.in and dpue-exam.karnataka.gov.in.

Is this practice bank the same format as the official II PUC Accountancy paper?

No. Official KSEAB II PUC Accountancy theory papers mix objective and subjective numerical/theory sections. This bank is an English-language multiple-choice study adaptation for concepts and numericals only — not an official translation, blueprint replica, or full written-paper simulation.

What syllabus does this bank follow?

It is aligned to Karnataka II PUC Accountancy / NCERT Class 12 Accountancy style scope: partnership fundamentals and reconstitution, dissolution, company share capital, debentures, company financial statements, ratio analysis, and cash flow statement (AS-3).

What is the subject code for II PUC Accountancy?

Accountancy is commonly listed as subject code 30 on Karnataka II PUC materials. Always verify the current year’s subject list and date sheet on official KSEAB/DPUE portals.

Where should I check official syllabus and exam notices?

Use kseab.karnataka.gov.in, dpue.karnataka.gov.in, and dpue-exam.karnataka.gov.in for II PUC Accountancy syllabus, model papers, fee circulars, and public examination timetables.