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After writing off… (Class 12 Accountancy SQP 2025-26, Q13)

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AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 1 mark · MCQ

CBSE Class 12 Accountancy sample paper 2025-26: question 13

From the official CBSE sample question paper for 2025-26, section A, question 13, for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q13 · 1 mark · MCQCompetency-basedIssue and Redemption of Debentures

After writing off Loss on Issue of Debentures, _______ balance in Statement of Profit and Loss will be ________

  1. (A)Debit ; ₹ 6,00,000
  2. (B)Credit ; ₹ 6,00,000
  3. (C)Debit ; ₹ 4,00,000
  4. (D)Credit ; ₹ 4,00,000

Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.

Hints

Open one hint at a time and try again before the next.

Hint 1

A debit balance means accumulated loss.

Hint 2

Writing off a loss adds to that debit.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

  1. The Statement of Profit and Loss already had a debit balance of ₹ 5,00,000.

  2. Writing off another ₹ 1,00,000 of loss on issue makes the debit balance ₹ 6,00,000. Option (A).

    1 mark

Answer: (A) Debit ; ₹ 6,00,000

Where the marks are

  • Debit balance rises by the ₹ 1,00,000 written off (1 mark)

Revise the chapter

Practise this chapterBoard-style questions from Issue and Redemption of Debentures, one at a time, marked against the answer key and marking points.Back to the full paperSample paper 2025-26: every question, by section.

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.