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Free Practice Questions for Tamil Nadu HSE Second Year Accountancy

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Key Facts: Tamil Nadu HSE Second Year Accountancy Exam

10:00–1:15

Official March 2026 HSE+2 theory sitting window including reading/verification time (dge.tn.gov.in timetable)

DGE TN HSE+2 March 2026 public examination timetable

35/100

Minimum pass mark per subject under the HSE new pattern, subject to theory/practical floor rules

DGE HSE_E.pdf scheme of examination

3 hours

Approximate theory writing duration after reading and particulars verification in the public exam schedule

DGE TN HSE+2 March 2026 timetable

DGE TN

Administered by the Directorate of Government Examinations, Chennai, for Tamil Nadu State Board Higher Secondary

dge.tn.gov.in

SCERT syllabus

Class 12 textbooks and syllabus prescribed by SCERT / School Education Department (Samacheer Kalvi)

DGE HSE scheme — syllabus prescribed by SCERT/DSE

English MCQ bank

This practice set is an English-language MCQ study adaptation, not the official mixed written paper

OpenExamPrep practice-content policy

₹150/₹200

School exam fee band for groups without/with practical subjects plus certificate/service charges (concessions apply)

DGE HSE_E.pdf school candidate fee table

March 2026

HSE Second Year public theory examinations scheduled 2–26 March 2026 with practicals 9–14 February 2026

DGE TN official timetable PDF 04.11.2025

Free English MCQ practice for Tamil Nadu HSE +2 Accountancy (DGE). Official paper is mixed written theory on the Samacheer Kalvi Class 12 syllabus — this bank is a study adaptation, not a format simulation.

Sample Tamil Nadu HSE Second Year Accountancy Practice Questions

Try these sample questions to review concepts for the Tamil Nadu HSE Second Year Accountancy exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the Indian Partnership Act, 1932, in the absence of a partnership deed, profits and losses are shared:
A.In the capital ratio
B.Equally among partners
C.In the ratio of drawings
D.In the ratio of time devoted
Explanation: Section 13 of the Indian Partnership Act, 1932 provides that, if there is no agreement to the contrary, partners share profits and losses equally, regardless of capital contributions or effort.
2Interest on partners' capital is allowed only when:
A.There is sufficient cash in the bank
B.It is provided in the partnership deed or agreed by partners
C.The firm earns super profits
D.All partners have equal capitals
Explanation: Interest on capital is an appropriation of profit allowed only if the partnership deed (or partners' agreement) provides for it. It is not automatic under the Partnership Act default rules.
3A and B share profits in the ratio 3:2. Their capitals are ₹60,000 and ₹40,000. Interest on capital is allowed at 10% p.a. Interest on A's capital is:
A.₹6,000
B.₹4,000
C.₹9,000
D.₹1,500
Explanation: Interest on capital for A = 10% of ₹60,000 = ₹6,000. Interest is calculated on capital as agreed, not as a share of residual profit.
4Which account is credited when a partner is allowed interest on capital under the fluctuating capital method?
A.Interest on Capital Account
B.Profit and Loss Appropriation Account
C.Partner's Capital Account
D.Partner's Current Account
Explanation: Under the fluctuating capital method there is no separate current account, so interest on capital is credited directly to the partner's Capital Account. The corresponding debit is to Profit and Loss Appropriation Account.
5X and Y share profits 2:1. Z is admitted for 1/4 share. If X and Y sacrifice in the old ratio, the sacrificing ratio of X and Y is:
A.2:1
B.1:1
C.3:1
D.1:2
Explanation: When sacrifice follows the old ratio, X:Y sacrifice in 2:1. Z's 1/4 share is taken from X and Y in that proportion.
6P and Q share profits in the ratio 3:2. R is admitted for 1/5 share, which he acquires entirely from P. The new profit-sharing ratio of P, Q and R is:
A.11:10:4
B.2:2:1
C.12:8:5
D.11:8:5
Explanation: Old shares: P = 3/5, Q = 2/5. R takes 1/5 entirely from P, so P's new share = 3/5 - 1/5 = 2/5, Q remains 2/5, R = 1/5. New ratio = 2:2:1.
7Average profit of a firm is ₹48,000. Normal rate of return is 12%. Capital employed is ₹3,00,000. Super profit is:
A.₹12,000
B.₹36,000
C.₹48,000
D.₹24,000
Explanation: Normal profit = 12% of ₹3,00,000 = ₹36,000. Super profit = Average profit - Normal profit = ₹48,000 - ₹36,000 = ₹12,000.
8Goodwill is valued at 3 years' purchase of average profits of last 4 years. Profits: ₹20,000; ₹25,000; ₹30,000; ₹35,000. Value of goodwill is:
A.₹82,500
B.₹27,500
C.₹1,10,000
D.₹90,000
Explanation: Average profit = (20,000+25,000+30,000+35,000)/4 = ₹27,500. Goodwill = 3 x ₹27,500 = ₹82,500.
9On admission of a partner, revaluation of assets and liabilities is recorded in the:
A.Partners' Capital Accounts only
B.Revaluation Account (or Profit and Loss Adjustment Account)
C.Goodwill Account only
D.Cash Account
Explanation: Changes in asset and liability values at admission are routed through a Revaluation Account (also called Profit and Loss Adjustment Account). The resulting profit or loss is shared by old partners in the old ratio.
10A and B share profits 3:2. On C's admission, stock is revalued from ₹40,000 to ₹36,000 and creditors of ₹2,000 are no longer payable. Net effect of revaluation for the firm is:
A.Loss ₹2,000
B.Profit ₹2,000
C.Loss ₹6,000
D.Profit ₹6,000
Explanation: Stock decrease = loss ₹4,000. Creditors written back = gain ₹2,000. Net revaluation loss = ₹4,000 - ₹2,000 = ₹2,000, shared by A and B in 3:2.

About the Tamil Nadu HSE Second Year Accountancy Exam

Tamil Nadu HSE Second Year Accountancy is the Class 12 public examination subject paper in Accountancy under DGE Tamil Nadu. It assesses SCERT/Samacheer Kalvi Class 12 learning outcomes for this subject. Official assessment is a mixed written theory paper (with practical and internal components where applicable) totaling 100 marks per subject. Commerce-stream Part III subject; theory paper with mixed written format officially. Use this free English MCQ bank to build concept fluency before the March public exams.

Exam sponsor: Directorate of Government Examinations (DGE), Tamil Nadu. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Official Tamil Nadu HSE Second Year (+2) public examination paper in Accountancy, administered by DGE Tamil Nadu. March 2026 theory window: 02.03.2026–26.03.2026; practical window for +2: 09.02.2026–14.02.2026 (official timetable). Each theory sitting runs 10:00 a.m.–1:15 p.m. including question-paper reading and particulars verification (about 3 hours writing after reading). For languages and non-practical subjects: theory is commonly assessed out of 90 marks with a minimum of 25 out of 90, contributing to the 100-mark subject total. Official assessment is mixed written format (short/long/structured items per the year's blueprint), not pure MCQ. Commerce-stream Part III subject; theory paper with mixed written format officially. Syllabus and textbooks are prescribed by SCERT / Director of School Education (Samacheer Kalvi Class 12). This site's bank is an English-language multiple-choice study adaptation for concept fluency — not an official translation, format simulation, or substitute for writing, practical, project, or oral evidence.

Time Limit

Official theory sitting 10:00 a.m.–1:15 p.m. (about 3 hours writing after reading/verification) per March 2026 DGE timetable

Passing Score

Minimum 35 out of 100 per subject overall under the new 600-mark HSE pattern (HSE_E.pdf), with additional floors: minimum 25/90 in theory for languages/non-practical subjects. Confirm the current DGE result rules for your candidate category.

Exam / Certification Fees

School candidates: DGE HSE scheme lists examination fee ₹150 for groups without practical subjects, plus Mark Certificate ₹20 and Service Charges ₹5 (Tamil-medium candidates and notified concession categories are often fee-exempt). Private (H) candidates: per-subject fees as notified (scheme text commonly cites subject + registration/mark/service components). Confirm current-session circulars on dge.tn.gov.in — fee tables can be updated by notification.

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.

25%

Partnership Accounts

Admission, retirement, death, and dissolution of partnership firms.

25%

Company Accounts

Share capital, debentures, and company final accounts basics.

25%

Financial Statements Analysis

Ratio analysis, comparative statements, and cash flow concepts.

25%

Computerised Accounting Concepts

Accounting software concepts, vouchers, and reports as in the Class 12 text.

Preparing for the Tamil Nadu HSE Second Year Accountancy Exam

What You Need to Know

  • Passing score: Minimum 35 out of 100 per subject overall under the new 600-mark HSE pattern (HSE_E.pdf), with additional floors: minimum 25/90 in theory for languages/non-practical subjects. Confirm the current DGE result rules for your candidate category.
  • Assessment: Official Tamil Nadu HSE Second Year (+2) public examination paper in Accountancy, administered by DGE Tamil Nadu. March 2026 theory window: 02.03.2026–26.03.2026; practical window for +2: 09.02.2026–14.02.2026 (official timetable). Each theory sitting runs 10:00 a.m.–1:15 p.m. including question-paper reading and particulars verification (about 3 hours writing after reading). For languages and non-practical subjects: theory is commonly assessed out of 90 marks with a minimum of 25 out of 90, contributing to the 100-mark subject total. Official assessment is mixed written format (short/long/structured items per the year's blueprint), not pure MCQ. Commerce-stream Part III subject; theory paper with mixed written format officially. Syllabus and textbooks are prescribed by SCERT / Director of School Education (Samacheer Kalvi Class 12). This site's bank is an English-language multiple-choice study adaptation for concept fluency — not an official translation, format simulation, or substitute for writing, practical, project, or oral evidence.
  • Time limit: Official theory sitting 10:00 a.m.–1:15 p.m. (about 3 hours writing after reading/verification) per March 2026 DGE timetable
  • Exam / certification fees: School candidates: DGE HSE scheme lists examination fee ₹150 for groups without practical subjects, plus Mark Certificate ₹20 and Service Charges ₹5 (Tamil-medium candidates and notified concession categories are often fee-exempt). Private (H) candidates: per-subject fees as notified (scheme text commonly cites subject + registration/mark/service components). Confirm current-session circulars on dge.tn.gov.in — fee tables can be updated by notification. 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

Tamil Nadu HSE Second Year Accountancy: Suggested Study Strategy

1Study from the current SCERT / Samacheer Kalvi Class 12 Accountancy textbooks and the year's model question paper pattern released for DGE public exams.
2Practise both conceptual MCQs and the official long/short answer formats; this bank cannot replace writing or practical skill evidence.
3For calculation-heavy units, rework numerical problems with units and significant figures as used in the textbook examples.
4Use the official timetable to plan revision around your specific Part I / II / III sitting dates.
5After each practice set, log weak topic areas (by unit) and re-read those textbook chapters before retesting.

Frequently Asked Questions

What is the Tamil Nadu HSE Second Year Accountancy exam?

It is the official Class 12 (Higher Secondary Second Year / +2) public examination paper in Accountancy, conducted by the Directorate of Government Examinations (DGE), Tamil Nadu, under the State Board / Samacheer Kalvi syllabus.

How long is the official theory paper?

The March 2026 timetable schedules each theory sitting from 10:00 a.m. to 1:15 p.m., including question-paper reading and candidate particulars verification before the main writing period.

What is the passing score?

Minimum 35 out of 100 per subject overall under the new 600-mark HSE pattern (HSE_E.pdf), with additional floors: minimum 25/90 in theory for languages/non-practical subjects. Confirm the current DGE result rules for your candidate category.

Is this practice bank the same format as the official paper?

No. Official papers use mixed written formats (and practicals where applicable). These 100 questions are an English-language multiple-choice study adaptation for knowledge and judgment practice only.

Where can I find the official timetable and scheme?

Download the public examination timetable and HSE scheme documents from the Directorate of Government Examinations website (dge.tn.gov.in), including the March 2026 HSE+2 timetable PDF.