Accountancy · Class 12 Commerce

Telangana Tsbie Class 12 Accountancy — Real Previous-Year Papers

with complete answers

Real previous-year board papers, year by year — the official exam pattern, the full question paper, and every question solved the concept-first way. Distinct from the chapter-wise textbook bank.

2016–2026
Years of papers: 9
Total Papers: 9
Real Board Papers: 0
Sample papers: 142
Real-paper Q & A: 0
Sample-paper Q & A

Real board-paper questions available, by year

—2026Paper not yet available

—2025Paper not yet available

—2024Paper not yet available

15 Q2023complete

—2022Paper not yet available

—2021Exam cancelled (COVID-19)

—2020Paper not yet available

15 Q2019complete

15 Q2018complete

15 Q2017complete

15 Q2016complete

2026 — Paper not yet available: The Telangana Board (TSBIE) Intermediate commerce-group exam was held this year, but no verified English question paper for this subject has been published by any source we check — the official archive and the public past-paper archives. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2025 — Paper not yet available: The Telangana Board (TSBIE) Intermediate commerce-group exam was held this year, but no verified English question paper for this subject has been published by any source we check — the official archive and the public past-paper archives. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2024 — Paper not yet available: The Telangana Board (TSBIE) Intermediate commerce-group exam was held this year, but no verified English question paper for this subject has been published by any source we check — the official archive and the public past-paper archives. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2022 — Paper not yet available: The Telangana Board (TSBIE) Intermediate commerce-group exam was held this year, but no verified English question paper for this subject has been published by any source we check — the official archive and the public past-paper archives. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2021 — Exam cancelled (COVID-19): TSBIE cancelled the Intermediate 2nd Year (Class-12) examination in 2021 due to COVID-19; 2nd-year students were evaluated by an internal-assessment formula instead of sitting a written paper. No annual question paper was conducted that year, so none exists to publish.

2020 — Paper not yet available: The Telangana Board (TSBIE) Intermediate commerce-group exam was held this year, but no verified English question paper for this subject has been published by any source we check — the official archive and the public past-paper archives. We publish only a paper we can verify against a real printed original — it will appear here once it is.

TSBIE Telangana Intermediate (2nd Year) Commerce Board 2026 · Set ANNUAL

Real board examination

About this paper

The real Class-12 board examination held in 2026. Every question below is solved the concept-first way. Sample papers are labelled honestly — never shown as a past exam.

Total marks: —
Questions: —
Duration: —
Sections: —

The marks / questions / duration above are the official exam pattern. We currently have 15 of this paper’s questions, with 15 fully solved. Questions we couldn’t yet extract or verify are held — never shown as complete.

The question paper

The questions we hold for this paper, laid out by section. Solutions are on the Answers tab.

Board Examination

Accountancy

TSBIE Telangana Intermediate (2nd Year) Commerce Board 2026 · Set ANNUAL

Series/Set: ANNUALRoll No. ________

Time Allowed: —Maximum Marks: —

Section D

Q1.

Raju and Rao are partners sharing profits and losses in the ratio of 3:2. Their balance sheet as on 31st March, 2020 was as under.

Liabilities	Amount (Rs.)	Assets	Amount (Rs.)
Sundry Creditors	1,50,000	Cash at Bank	2,00,000
Bills Payable	2,00,000	Sundry Debtors	2,00,000
General Reserve	1,00,000	Stock	3,00,000
Capitals :		Furniture	1,00,000
Raju	4,00,000	Machinery	1,00,000
Rao	3,00,000	Land & Buildings	2,50,000
	11,50,000		11,50,000

They decided to admit Mr. Reddy into partnership by giving him 1/4th share in future profits of the firm on the following conditions :

Reddy is to bring Rs. 2,50,000 as capital and Rs. 1,00,000 as goodwill in cash.
Stock and Furniture to be depreciated by 10%.
Make a provision of 5% on Sundry Debtor.
Land & Buildings are to be appreciated by 20%. Prepare necessary ledger accounts and show the new balance sheet.

[20]

Page 1 of 4

Section E

Q1.

On 1-1-2020 Balaji of Hyderabad consigned goods valued at Rs. 50,000 to Shivaji of Sholapur. Balaji paid cartage and other expenses of Rs. 2,400. On 31-3-2020 sent the account sales with the following information - a. 3/4th of the goods sold for Rs. 48,000 b. Shivaji incurred expenses amounting to Rs. 1,200. c. Shivaji is entitled to receive commission @ 5% on sales. Bank draft was enclosed for the balance. Prepare necessary ledger accounts in the books of Balaji.

[10]

Q2.

From the following information, prepare income and expenditure account for the year ended 31-03-2020 of 'Kamareddy Cricket Club'. Dr. Receipts and Payments Account Cr. | Receipts | Amount (Rs.) | Payments | Amount (Rs.) | |---|---|---|---| | To Balance | 9,200 | By Salaries | 8,000 | | To Subscriptions | 27,000 | By Ground Moving machine | 4,000 | | To Tournament fund | 10,000 | By Rent | 1,800 | | To Legacies | 6,000 | By General expenses | 14,000 | | To Entrance fee | 1,000 | By Tournament expenses | 4,000 | | To Donation for ground | 16,000 | By Office expenses | 9,000 | | To Sale of Grass | 800 | By Purchase of Sports material | 6,000 | | | | By Balance c/d | 23,200 | | | 70,000 | | 70,000 | Additional Information 1. Subscriptions received included amount Rs. 2,200 related to the previous year. 2. Outstanding subscription Rs. 1,000. 3. Provide Rs. 300 depreciation on ground moving machine. 4. Sports material opening balance Rs. 4,000 and closing balance Rs. 7,500.

[10]

Section F

Q1.

Raghava bought a Plant and Machine on 1st April, 2017 for Rs. 23,000 and paid Rs. 2,000 for its installation. Depreciation is to be allowed at 10% under straight line method. On 31st March, 2020 the Plant was sold for Rs. 8,000. Assuming that the accounts are closed at the end of the financial year. Prepare Plant Machine a/c.

[5]

Page 2 of 4

Q2.

Prepare Receipts and Payments Account of "Karimnagar Sports Club" for the year ended 31-03-2025. | Particulars | Rs. | |---|---| | Opening balance of cash | 20,000 | | Opening balance of bank | 30,000 | | Subscriptions collected | 60,000 | | Entrance fee received | 10,000 | | Sales of old newspaper | 1,000 | | Salaries paid | 15,000 | | Purchase of sports materials | 30,000 | | General expenses | 5,000 | | Sports expenses | 10,000 | | Closing cash balance | 11,000 |

[5]

Q3.

Distinguish the differences between the Consignment and Sale.

[5]

Q4.

What are the features of Computerized Accounting?

[5]

Section G

Q1.

What is Depletion?

[2]

Q2.

What is Diminishing Balance Method?

[2]

Q3.

Explain Donations.

[2]

Page 3 of 4

Q4.

Del-credere Commission.

[2]

Q5.

What is Goodwill?

[2]

Q6.

What are ProfitBooks?

[2]

Q7.

What is Vyapar?

[2]

Q8.

Santosh and Srinivas are partners sharing profits and losses in the ratio of 2:1. They admit Naresh into partnership by giving 1/5th share in future profits. Calculate new profit sharing ratio.

[2]

Page 4 of 4