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Artham Resources Class 12 Accountancy Half-Yearly Sample Question Paper with Solutions (Set 7), designed strictly per the CBSE 2026–27 pattern and rationalized NCERT curriculum. It provides targeted, high-yield evaluation across Accounting for Debentures (types of debentures, issue of debentures at par, premium, and discount, issue of debentures for consideration other than cash, issue of debentures as collateral security under both method one and method two, accounting treatment of debenture interest including tax deducted at source, issue of debentures with terms of redemption, and writing off discount or loss on issue of debentures through Securities Premium and Statement of Profit and Loss) integrated with corporate disclosure standards.