Special features of this edition are:
Twenty-one mark questions have been given in each sample paper. Most of these questions are now designed as practical questions. Twenty one-mark questions include MCQ, Fill in the Blanks and True/False Questions.
As per new CBSE guidelines Discount/Loss on issue of debentures will be written off in the year debentures are alloted from Security Premium Reserve , Capital Reserve and then from Statement of Profit & Loss. Sufficient questions of this type have been included in solved sample papers.
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