NTSE Sample Papers for Class 8

National Level Science Talent Search Examination

Sample Papers

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Due to unavoidable circumstances, the Programme Nos. P6/L has been rescheduled by the Indian Institute of Management, Lucknow and the revised dates of the programme are as under:

Revised Dates : January 11 - January 15, 2010

The fee for the training programme will be Rs. 25000/- per participant which will include the training fee, boarding and lodging of the participants at the venue, stationery and reading materials. This is a fully residential and intensive course and therefore requires commitment to learn .The Participants will be expected to stay on campus and participate in pre-dinner sessions also.

Principals who are interested in participating in this training programme are again requested to complete the Registration Form given overleaf and send it to the following address:-

Dr. Sadhana Parashar, Education Officer (L), CBSE, "Shiksha Sadan", 17, Institutional Area, Rouse Avenue, Delhi- 110 002.

Note : Those who had earlier registered for this programme (P6/L) will also need to re-register in the new dates.

The Registration form can also be emailed to: sadhanap.cbse@nic.in. Preference will be given to those who have never attended any IIM programme earlier.

The last date for receiving the registration form is November 30, 2009. Details of mode of payment of fee, reporting time etc. will be conveyed to the selected participants later. The registration form should not be accompanied by the demand draft for the fee at this stage The Participants will be required to remit the course fee directly to IIM, Lucknow once the confirmation of the participants is conveyed to them.

Dates for Strategic Leadership Programme for Principals at IIM Calcutta

As you may be aware, CBSE has been conducting training programmes for principals in ‘Strategic Leadership and Management’ in collaboration with the Indian Institute of Managements and NUEPA, New Delhi. The overwhelming response from the Principals of affiliated schools has made the Board explore other avenues for providing training to Heads of Institutions since the intake for these courses is hugely oversubscribed.

Hence the CBSE has approached all Indian Institute of Managements for strategic collaboration to provide empowerment to Principals of Senior Secondary Schools affiliated to CBSE. The Board is pleased to state that the Indian Institute of Management Calcutta has confirmed a five day programme in the year 2009 with the following objectives:-

• Developing systematic strategies and processes for managing key functional areas in schools, such

as financial management and resource mobilization, management of human resources and

interpersonal relations and resolution of conflicts.

• Identifying and implementing suitable systems of appraisal and evaluation of feedback for teachers

and staff.

• Place of value and culture in the present educational system: identifying options and evolving

choices.

• Achieving personal growth (intellectual, emotional and social) and organisational development.

• Introducing and managing change within the school system in the context of rapid changes taking

place in society.

• Role of technology in management of schools.

The fee for the training programme will be Rs. 27,575/- (25000+2575 service tax @ 10.3%) per

participant which will include the training fee, boarding and lodging of the participants at the venue and

reading materials. This is a fully residential and intensive course and therefore requires commitment to

learn. The participants will be expected to stay on campus and participate in pre dinner sessions also.

The dates for the training programmes are as under:-

December 26 – December 30, 2009

Preference will be given to those who have never attended any IIM programme earlier, are

active partners of various initiatives of the Board (hosting workshops, seminars etc.) are members of a

Sahodaya cluster and contribute regularly to the Cenbosec, the quarterly journal of CBSE.

Principals who are interested in participating in this training programme are requested to complete

the registration form given overleaf and send it to the following address:-

Dr. Sadhana Parashar,

Education Officer (L), CBSE,

"Shiksha Sadan", 17, Institutional Area,

Rouse Avenue, Delhi– 110 002.

The Registration form can also be emailed to: sadhanap.cbse@nic.in

The registration form should not be accompanied by demand draft for the fee at this stage. The

last date for receiving the registration form is November 30, 2009. Details of mode of payment of fee,

reporting time etc. will be conveyed to the selected participants later.

ICSE Board Sample Paper
Accountancy - 2010

Q1. Mention two differences between Premium on Issue of Debentures and Premium on Redemption of Debentures.
Answer:

Q2. State any two advantages of the Self Balancing System.
Answer:
1. Easy location of errors : Self balancing system localises the errors and facilitates their given detection with minimum effort.
2. Division of work : It facilitates division of work among different employees of the business enterprises.

Q3. What is a stores ledger ?
Answer: Store ledger is a record of material. It is prepared by stores department in which they kept the records of all receipts and issue of materials both in terms of quantity and value. In store ledger separate account for each material is kept.

Q4. What are quoted investments ?
Answer: Investment in shares and debentures which are quoted on a recognised stock exchanger are called quoted investments. A company after fulfillment of certain conditions and payment of requisite fees, gets its shares and debentures listed on a stock exchange.

Q5. Mention any two differences between Revaluation Account and Realisation Account.
Answer: Difference between Revaluation account and Realisation account :

Q6. Why is the word memorandum affixed to the Memorandum Joint Venture Account ?
Answer: Word memorandum affixed to the memorandum joint venture account because a joint venture account is prepared but not as a part of accounts. It is an alternative method when all the co-ventures maintain the books of account.

Q7. Mention any four sources of funds.
Answer:
(1) Funds from operation.
(2) Funds from issue of share capital.
(3) Funds from long term loans.
(4) Funds from sale of fixed assets.

Q8. Give two differences between fixed and fluctuating capital accounts.
Answer: The two differences are as follows :
(a) When capital is fixed then two accounts are prepared i.e., Capital A/c & Current A/c. But when capital is fluctuating then only one account is to be kept i.e., Partner’s Capital A/c.

(b) When capital is fixed then all adjustments relating to interest on capital and drawings, salary & commission of Partner’s, share of Profit & Loss, Drawings of partner’s passed through current accounts of partner’s. But when Capital is fluctuating then all these adjustments are passed through in partner’s Capital A/c

(b) When capital is fixed then all adjustments relating to interest on capital and drawings, salary & commission of Partner’s, share of Profit & Loss, Drawings of partner’s passed through current accounts of partner’s. But when Capital is fluctuating then all these adjustments are passed through in partner’s Capital A/c

Q9. What is gaining ratio ?
Answer: The gaining ratio is the ratio in which the retired partner or deceased partner share is acquired by the remaining (continuing) partner’s. It is calculated at the time of Retirement or death of a partner (formula for calculating Gaining Ratio is New Ratio - Old Ratio).

Q10. When drafting a company balance sheet under Schedule VI Part I, under which heading and sub-heading will calls in arrear and calls in advance appear ?
Answer (i) Calls in arrear : This is shown on the liabilities side, under the head share capital and sub-heading called up capital, as a deduction from the called up capital. Calls in advance is shown separately in the balance sheet under the head share capital, subheading subscribed capital but it should not be added in subscribed capital.

Q11. State the two effects of the provision of Accounting Standard-10 as issued by the Institute of Chartered Accountants of India.
Answer (ii) As per AS-10 (Regarding Goodwill).

(a) Firm can show the Goodwill in the books when firm purchased Goodwill from the market. In this case, the firm first raised the Goodwill in books and then written off.

(b) Goodwill is not shown in the balance sheet.

Q12. Why is premium on the issue of debentures considered a capital profit ?
Answer (xiv) Premium on the Issue of debentures considered a capital profit because it is used for writing of capital losses. Such as discount on Issue of Shares & Debentures, Preliminary Expenses, Goodwill, Patents, Premium on Redemption of Debenture etc. It is shown in the liabilities side of Balance Sheet under the head of ‘Reserve and Surplus’.

ISC Board Important Questions
Accountancy - 2010
[Set-2]

Q1. Interest on debentures has to be paid even if the company is not earning a profit Justify.

Q2. How is normal loss dealt with in a consignment sale ?

Q3. How is goodwill paid privately by an incoming partner treated in books of accounts ?

Q4. What is meant by issue. of shares for consideration other than cash ?

Q5. Mention two advantages of preparing a Funds

Q6. State any two advantages of the Self Balancing System.

Q7. State two differences between interest on capital allowed to partners and interest on drawings charged to partners.

Q8. State two effects of forfeiture of shares.

Q9. Why is premium on the issue of debentures considered a capital profit ?

Q10. What is the purpose of opening ajustment accounts in the self-balancing system ?

Q11. The following are the Balance Sheets of Gyan Ltd. as on 31st March 2005 and 3110 March 2006.

Additional Information :

(1) During the year, part of the machinery costing Rs. 3,500 (Accumulated depreciation thereon Rs. 500) was sold for Rs. 2,500.

(ii) Dividend of Rs. 25,000 was paid during the year ended 3181 March 2006.

Prepare :

(a) A schedule of Changes in Working Capital.

(b) A Fund Flow Statement.

Q12: On 1st January 2005, Vithal of Mumbai sent goods costing Rs. 2,00,000 on consignment to Sai of Allahabad. Vithal paid Rs. 10,000 towards freight and insurance. During transit, goods costing Rs. 1,000 were accidentally destroyed and a sum of Rs. 900 was realized from the Insurance Company.

Sai had instructions to sell the goods at such a rate so as to get 20% profit on the cost. He was entitled to an ordinary commission of 5% on total sales and 2% del credere commission on credit sales, for guaranteeing the collection of sale proceeds.

During the year ended 31St December 2005, the following information was gathered from the Account Sales sent by Sai :

(i) Total sales were Rs. 1,80,000, of which 50% were sold on credit and the remaining 50% were sold for cash.

(ii) Expenses amounted to Rs. 1,500 towards godown rent and advertisements.

(iii) Bad debts were Rs. 1,500.

You are required to :

(a) Prepare a Consignment Account in the books of Vithal.

(b) Pass Journal Entries in the books of Sai.

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