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100+ Free Tamil Nadu HSE Second Year Accountancy Practice Questions

Tamil Nadu Higher Secondary Second Year (HSE +2 / Class 12) Accountancy under the Directorate of Government Examinations (DGE), Tamil Nadu practice questions are available now; exam metadata is being verified.

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2026 Statistics

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 test your Tamil Nadu HSE Second Year Accountancy exam readiness. 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 Practice Questions

Verified exam format metadata for Tamil Nadu Higher Secondary Second Year (HSE +2 / Class 12) Accountancy under the Directorate of Government Examinations (DGE), Tamil Nadu is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.