HP Board 11th Class Model Question Paper 2025 Accountancy
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Page 1
HPBOSE
MODEL QUESTION
PAPERS
MODEL QUESTION
PAPERS
Page 2
Model Question Paper
Class: 10+1 (Session: 2024-25)
Subject: Accountancy Medium: English
Time Allowed: 3 Hours MM=80
Part-A MM= 62
Q.1 Choose correct answers from the following alternatives:
i) Accounting is:
(a) Art (b) Science (c) Art and Science (d) None of the above
ii) In the following option is not a fixed asset:
(a) Building (b) Machine (c) Debtors (d) Furniture
iii) Choose the correct answer from the following information:
Assertion (A) Personal transactions of the owner of the business are not recorded in the books of accounts.
Reason (R) According to the business entity concept, each business organization is considered as separate
entity from owner.
(a) Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b) Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c) Both (A) and (R) are not correct
(d) (A) is correct but (R) not correct
iv) Match the following itms:
a) Business entity concept = (1) Use same method every year
b) Money measurement concept = (2) Separate entity of owner
c) Principle of conservation = (3) Related to money
d) Principle of consistency = (4) Considered future losses
(a) a-4, b-3, c-1, d-2 (b) a-2, b-3, c-4, d-1
(c) a-3, b-4, c-1, d-2 (d) None of the above
v)“ Every business transaction has a two-fold effect and it effects two accounts in opposite directions”,
who says:
(a) J.R. Batliboi (b) Bilium (c) Lukas Pacioly (d) None of the above
vi) If Assets = Rs. 2000, Capital = Rs.500, Total Liabilities = Rs.1500, Overdraft = Rs.500
The total of accounting equation will be:
(a) Rs. 2000 (b) 2500 (c) 3000 (d) 1500
vii) What is included in the Journal Proper from the following:
(a) Cash transactions (b) Credit transactions (c) Depreciation (d) Adjustments entries
viii) The normal balance of purchase book is:
(a) Credit (b) Debit (c) Both (A) & (B) (d) None of the above
ix) The Bank Reconciliation Statement is prepared:
(a) On a certain date (b) At the end of year (c) In the middle of year (d) In the beginning of the year
x) The trial balance is prepared for:
(a) Rectification of errors (b) Financial position of the business
(c) Profit & Loss (d) None of the above
xi) If wages are paid for the installation of new machinery debited to the wages A/c, an error of :
(a) Error of commission (b) Error of principle
(c) Error of compensation (d) Error of omission
Class: 10+1 (Session: 2024-25)
Subject: Accountancy Medium: English
Time Allowed: 3 Hours MM=80
Part-A MM= 62
Q.1 Choose correct answers from the following alternatives:
i) Accounting is:
(a) Art (b) Science (c) Art and Science (d) None of the above
ii) In the following option is not a fixed asset:
(a) Building (b) Machine (c) Debtors (d) Furniture
iii) Choose the correct answer from the following information:
Assertion (A) Personal transactions of the owner of the business are not recorded in the books of accounts.
Reason (R) According to the business entity concept, each business organization is considered as separate
entity from owner.
(a) Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b) Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c) Both (A) and (R) are not correct
(d) (A) is correct but (R) not correct
iv) Match the following itms:
a) Business entity concept = (1) Use same method every year
b) Money measurement concept = (2) Separate entity of owner
c) Principle of conservation = (3) Related to money
d) Principle of consistency = (4) Considered future losses
(a) a-4, b-3, c-1, d-2 (b) a-2, b-3, c-4, d-1
(c) a-3, b-4, c-1, d-2 (d) None of the above
v)“ Every business transaction has a two-fold effect and it effects two accounts in opposite directions”,
who says:
(a) J.R. Batliboi (b) Bilium (c) Lukas Pacioly (d) None of the above
vi) If Assets = Rs. 2000, Capital = Rs.500, Total Liabilities = Rs.1500, Overdraft = Rs.500
The total of accounting equation will be:
(a) Rs. 2000 (b) 2500 (c) 3000 (d) 1500
vii) What is included in the Journal Proper from the following:
(a) Cash transactions (b) Credit transactions (c) Depreciation (d) Adjustments entries
viii) The normal balance of purchase book is:
(a) Credit (b) Debit (c) Both (A) & (B) (d) None of the above
ix) The Bank Reconciliation Statement is prepared:
(a) On a certain date (b) At the end of year (c) In the middle of year (d) In the beginning of the year
x) The trial balance is prepared for:
(a) Rectification of errors (b) Financial position of the business
(c) Profit & Loss (d) None of the above
xi) If wages are paid for the installation of new machinery debited to the wages A/c, an error of :
(a) Error of commission (b) Error of principle
(c) Error of compensation (d) Error of omission
Page 3
xii) The depreciation is charged on the fixed assets, based upon the principle:
(a) Principle of consistency (b) Principle of accounting year
(c) Principle of historical costs (d) None of the above
xiii) The general reserve is made from:
(a) Profit (b) Capital Profit (c) From Losses (d) None of the above
xiv) If Net Profit = Rs.15,000, Manufacturing Cost = Rs.10,000, Indirect Expenses = Rs. 2000
Dividend Received = Rs.3000, Interest Received = Rs.1000.
The gross profit will be:
a) 12,000 b) 18,000 c) 20,000 d) 13,000
xv) The following is the information regarding assertion and reason. Find out correct answer:
Assertion (A) The profit & loss A/c and balance sheet are the financial statements of a company that shows
cash inflow & cash outflow of the business unit.
Reason (R) The purpose of financial statements is to show the financial position and performance of the
business unit.
(a) Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b) Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c) (A) is true but (R) not true
(d) (A) is false but (R) is true
xvi) The manufacturing A/c is prepared for :
(a) To know the sale of goods (b) To know the purchases of goods
(c) To know the cost of goods (d) None of the above (16X1) =16
Q.2 What is the meaning of book-keeping ?Explain (1+1) =2
Q.3 Accounting is an art or science ? Explain (1+1) =2
Q. 4 What is the meaning of accounting standard? Explain its needs (1+1) =2
Q.5 What is the meaning of purchases book and sales book? Explain its specimen (1+1) =2
Q.6 Write four names of errors which are not found by trial balance (4X0.5)=2
Q. 7 What is the meaning of depreciation ?Write two methods of depreciation (1+1) =2
Q.8 Differentiate reserves from provisions: (1+1) =2
Q.9 Explain the following words:
(1) Assets (2) Stock (3) Bills Receivable (3X1)= 3
Q.10 Explain the following principles of accounting:
(1) Going Concern Concept
(2) Money Measurement Concept
(3) Principle of accounting year (3X1)= 3
Q.11 What do you mean by double entry system ? Explain (2+1) =3
OR
Prepare Accounting Equation from the following transactions:
1 Ramesh started business with cash on Rs. 15,000 on 1st May 2018.
2 Purchased furniture Rs. 5000.
3 Purchased goods from Sohan Rs.3000.
4 Sold goods to Mohit (Costing Rs.1500) Rs.1800.
5 Paid interest Rs.700
6 Paid to Sohan Rs.3000. (6X0.5) =3
(a) Principle of consistency (b) Principle of accounting year
(c) Principle of historical costs (d) None of the above
xiii) The general reserve is made from:
(a) Profit (b) Capital Profit (c) From Losses (d) None of the above
xiv) If Net Profit = Rs.15,000, Manufacturing Cost = Rs.10,000, Indirect Expenses = Rs. 2000
Dividend Received = Rs.3000, Interest Received = Rs.1000.
The gross profit will be:
a) 12,000 b) 18,000 c) 20,000 d) 13,000
xv) The following is the information regarding assertion and reason. Find out correct answer:
Assertion (A) The profit & loss A/c and balance sheet are the financial statements of a company that shows
cash inflow & cash outflow of the business unit.
Reason (R) The purpose of financial statements is to show the financial position and performance of the
business unit.
(a) Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b) Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c) (A) is true but (R) not true
(d) (A) is false but (R) is true
xvi) The manufacturing A/c is prepared for :
(a) To know the sale of goods (b) To know the purchases of goods
(c) To know the cost of goods (d) None of the above (16X1) =16
Q.2 What is the meaning of book-keeping ?Explain (1+1) =2
Q.3 Accounting is an art or science ? Explain (1+1) =2
Q. 4 What is the meaning of accounting standard? Explain its needs (1+1) =2
Q.5 What is the meaning of purchases book and sales book? Explain its specimen (1+1) =2
Q.6 Write four names of errors which are not found by trial balance (4X0.5)=2
Q. 7 What is the meaning of depreciation ?Write two methods of depreciation (1+1) =2
Q.8 Differentiate reserves from provisions: (1+1) =2
Q.9 Explain the following words:
(1) Assets (2) Stock (3) Bills Receivable (3X1)= 3
Q.10 Explain the following principles of accounting:
(1) Going Concern Concept
(2) Money Measurement Concept
(3) Principle of accounting year (3X1)= 3
Q.11 What do you mean by double entry system ? Explain (2+1) =3
OR
Prepare Accounting Equation from the following transactions:
1 Ramesh started business with cash on Rs. 15,000 on 1st May 2018.
2 Purchased furniture Rs. 5000.
3 Purchased goods from Sohan Rs.3000.
4 Sold goods to Mohit (Costing Rs.1500) Rs.1800.
5 Paid interest Rs.700
6 Paid to Sohan Rs.3000. (6X0.5) =3
Page 4
Q.12 Prepare double columnar cashbook from the following transactions:
Date Transactions Amt. In Rs.
2020 Opening balance of Cash=16000
Mar.1 Bank=10000 26000
Mar.2 Cash deposited into the bank 3000
Mar.10 Cheque received from Mohan and deposited into the bank 1500
Mar.12 Cheque received from Ram but not deposited into the bank 1200
Mar.15 Cheque received from Ram deposited into the bank 1200
Mar.25 Outstanding rent 200
(6X0.5) =3
Q.13 Prepare Journal from the following information:
Date Particulars Amount in Rs.
2022 July 1 Started business with cash 20,000
July 3 Purchased goods for cash 2000
July 5 Paid salary 500
July 15 Cash withdrew for personal use 600
July 25 Prepaid salary 700
(5X1) =5
OR
What is the meaning of Journal? Explain its specimen, features and rules: (1+2+1+1) =5
Q.14 What is the meaning of bank reconciliation statement ? Explain those causes with which the balance of
cashbook is not matched with the balance of passbook: (2+3) =5
OR
Prepare Bank Reconciliation Statement from the following information:
Sr. Particulars Amount in
No. Rs.
1 Overdraft as per cashbook 500
2 Cheque deposited into the bank but not credited by the bank 800
3 Cheque drawn but not presented for payment 6000
4 Cheque paid into the bank but dishonored by the bank 600
5 Cheque issued but omitted to be recorded in the cashbook 300
(5X1) =5
Q.15 Rectify the following errors:
i) The purchases book under cast by Rs.800.
ii) Sales book overcast by Rs.600.
iii) Salary paid to Ram lal debited in his personal A/c Rs.700
iv) A cheque received from Ram wrongly debited in Shyam A/c Rs.200.
v) Furniture sold but entered in sales book Rs.400. (5X1) =5
Q.16 Mr. Mohan purchased a machine on 1st Jan.2010 for Rs.19400 and spent Rs.600 on its installation.
On 1st July in the same year another machine is purchased for Rs.10000. On 1 st July 2012 the machine was
purchased on 1st Jan.2010 become useless and sold for Rs.10000. On the same date another machine is
purchased for Rs.15000.Depreciation is provided @ 10% per annum by straight line method. Prepare machine
A/c from 2010 to 2014. (5X1) =5
Date Transactions Amt. In Rs.
2020 Opening balance of Cash=16000
Mar.1 Bank=10000 26000
Mar.2 Cash deposited into the bank 3000
Mar.10 Cheque received from Mohan and deposited into the bank 1500
Mar.12 Cheque received from Ram but not deposited into the bank 1200
Mar.15 Cheque received from Ram deposited into the bank 1200
Mar.25 Outstanding rent 200
(6X0.5) =3
Q.13 Prepare Journal from the following information:
Date Particulars Amount in Rs.
2022 July 1 Started business with cash 20,000
July 3 Purchased goods for cash 2000
July 5 Paid salary 500
July 15 Cash withdrew for personal use 600
July 25 Prepaid salary 700
(5X1) =5
OR
What is the meaning of Journal? Explain its specimen, features and rules: (1+2+1+1) =5
Q.14 What is the meaning of bank reconciliation statement ? Explain those causes with which the balance of
cashbook is not matched with the balance of passbook: (2+3) =5
OR
Prepare Bank Reconciliation Statement from the following information:
Sr. Particulars Amount in
No. Rs.
1 Overdraft as per cashbook 500
2 Cheque deposited into the bank but not credited by the bank 800
3 Cheque drawn but not presented for payment 6000
4 Cheque paid into the bank but dishonored by the bank 600
5 Cheque issued but omitted to be recorded in the cashbook 300
(5X1) =5
Q.15 Rectify the following errors:
i) The purchases book under cast by Rs.800.
ii) Sales book overcast by Rs.600.
iii) Salary paid to Ram lal debited in his personal A/c Rs.700
iv) A cheque received from Ram wrongly debited in Shyam A/c Rs.200.
v) Furniture sold but entered in sales book Rs.400. (5X1) =5
Q.16 Mr. Mohan purchased a machine on 1st Jan.2010 for Rs.19400 and spent Rs.600 on its installation.
On 1st July in the same year another machine is purchased for Rs.10000. On 1 st July 2012 the machine was
purchased on 1st Jan.2010 become useless and sold for Rs.10000. On the same date another machine is
purchased for Rs.15000.Depreciation is provided @ 10% per annum by straight line method. Prepare machine
A/c from 2010 to 2014. (5X1) =5
Page 5
Part-B MM= 18
Q.17 Differentiate Trading A/c with Profit & Loss A/c (2X1) =2
Q. 18 What is the meaning of balance sheet ? Explain its specimen (1+1) =2
Q.19 Explain the following adjustments:
(i) Outstanding expenses (ii) Accrued income (2X1) =2
Q.20 Prepare Trading A/c, Profit& loss A/c and Balance Sheet from the following information :
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Capital 10,000
Machinery 3500 -
Debtors 2700 -
Drawings 900 -
Creditors - 1400
Purchases and Sales 9500 14,500
Wages 5000 -
Bank 1500 -
Stock 2000 -
Rent 450 -
Sundry Expenses 200 -
Carriage 150 -
Total 25,900 25,900
Adjustments: Closing Stock Rs.3600, Outstanding wages Rs. 200, Outstanding sundry expenses Rs.100,
Rent outstanding Rs. 300. (1+1+1)=3
Q. 21 Prepare trading account, profit & loss A/c and Balance sheet from the following information:
Account Titles Amount in Rs.
Capital 27000
Drawings 5000
Furniture 2800
Bank overdraft 4000
Creditors 13800
Buildings 20000
Opening stock 25000
Rent received 1200
Bad debts 800
Debtors 15000
Taxes and insurance 2000
General expenses 3526
Salary 9474
Commission (Debit) 1900
Carriage inwards 2100
Purchases 110000
Sales A/c 153400
Sales Returns 1400
Discount 1800
Reserve for Bad Debts 1400
Adjustment: Closing stock Rs. 21000. (1+2+1)=4
Q.17 Differentiate Trading A/c with Profit & Loss A/c (2X1) =2
Q. 18 What is the meaning of balance sheet ? Explain its specimen (1+1) =2
Q.19 Explain the following adjustments:
(i) Outstanding expenses (ii) Accrued income (2X1) =2
Q.20 Prepare Trading A/c, Profit& loss A/c and Balance Sheet from the following information :
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Capital 10,000
Machinery 3500 -
Debtors 2700 -
Drawings 900 -
Creditors - 1400
Purchases and Sales 9500 14,500
Wages 5000 -
Bank 1500 -
Stock 2000 -
Rent 450 -
Sundry Expenses 200 -
Carriage 150 -
Total 25,900 25,900
Adjustments: Closing Stock Rs.3600, Outstanding wages Rs. 200, Outstanding sundry expenses Rs.100,
Rent outstanding Rs. 300. (1+1+1)=3
Q. 21 Prepare trading account, profit & loss A/c and Balance sheet from the following information:
Account Titles Amount in Rs.
Capital 27000
Drawings 5000
Furniture 2800
Bank overdraft 4000
Creditors 13800
Buildings 20000
Opening stock 25000
Rent received 1200
Bad debts 800
Debtors 15000
Taxes and insurance 2000
General expenses 3526
Salary 9474
Commission (Debit) 1900
Carriage inwards 2100
Purchases 110000
Sales A/c 153400
Sales Returns 1400
Discount 1800
Reserve for Bad Debts 1400
Adjustment: Closing stock Rs. 21000. (1+2+1)=4
Page 6
Q.22. The following is the trial balance of X,Y and Z ltd. Prepare trading account, profit & loss A/c and
Balance sheet as on 31.03.2019
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Sundry Debtors 32000
Stock(01.04.2018) 22000
Cash in hand 35
Cash at bank 1545
Plant and machinery 17500
Sundry creditors - 10650
Trade expenses 1075
Sales 134700
Salary 2225
Carriage outward 400
Rent 900
Bills payable 7300
Purchases 118370
Carriage Inwards 700
Discount 1100
Buildings 34500
Capital 79500
Returns 300 500
Total 232650 232650
Adjustments: Outstanding rent Rs. 200, Outstanding trade expenses Rs 150, bad debts Rs 400, provision for
bad debts 5% on debtors, depreciation on plant and machinery @ 10% and 2% on buildings. Make provision
for discount on creditors @ 10%.Accrued Rent Rs. 600, Closing Stock Rs.18000. (1+2+2)=5
Balance sheet as on 31.03.2019
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Sundry Debtors 32000
Stock(01.04.2018) 22000
Cash in hand 35
Cash at bank 1545
Plant and machinery 17500
Sundry creditors - 10650
Trade expenses 1075
Sales 134700
Salary 2225
Carriage outward 400
Rent 900
Bills payable 7300
Purchases 118370
Carriage Inwards 700
Discount 1100
Buildings 34500
Capital 79500
Returns 300 500
Total 232650 232650
Adjustments: Outstanding rent Rs. 200, Outstanding trade expenses Rs 150, bad debts Rs 400, provision for
bad debts 5% on debtors, depreciation on plant and machinery @ 10% and 2% on buildings. Make provision
for discount on creditors @ 10%.Accrued Rent Rs. 600, Closing Stock Rs.18000. (1+2+2)=5
Page 7
vkn”kZ iz”u i=
Class: 10+1 Session: (2024-25)
Subject: Accountancy (Medium: Hindi)
Time Allowed: 3 Hours MM=80
Part-A MM= 62
न 1 न न ल खत वक प म से सह का चन
ु ाव कर
i) लेखांकन है :
(अ) कला (ब) व ान (स) कला तथा व ान (द) इनमे से कोई नह ं
ii) न न ल खत म से थायी स प त नह ं है
(अ) भवन (ब) मशीन (स) दे नदार (द) फन चर
iii) Choose the correct answer from the following information:
Assertion (A) Personal transactions of the owner of the business are not recorded in the books of accounts.
Reason (R) According to the business entity concept, each business organization is considered as separate
entity from owner.
(a)Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b)Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c)Both (A) and (R) are not correct (
d) (A) is correct but (R) not correct
iv) न न ल खत का मलान कर
a) यावसा यक इकाई क अवधारणा = (1) तवष एक ह ब ध का योग
b) मु ा माप क अवधारणा = (2) मा लक का अलग अि त व
c) दवा दता का सं वांत = (3) धन से स ब धत
d) एक पता का सं वांत = (4) स भा वत हा नयाँ
(A) a-4, b-3, c-1, d-2 (B) a-2, b-3, c-4, d-1
(C) a-3, b-4, c-1, d-2 (D) इनम से कोई नह ं
v)“ येक यावसा यक लेन-दे न का दोहरा भाव होता है तथा यह दो खात को वपर त दशा म भा वत करता है , ये
कसका कथन है :
(अ) जे० आर० बाटल बॉय (ब) ब लयम (स) लुकास पे सओल (द) इनम से कोई नह ं
vi) If Assets = Rs. 2000, Capital = Rs.500, Total Liabilities = Rs.1500, Overdraft = Rs.500
The total of accounting equation will be:
(अ) Rs. 2000 (ब) 2500 (स) 3000 (द) 1500
vii) न न ल खत म से रोजनामचा वशेष म शा मल कया जाता है :
(अ) रोकड़ ले नदे न (ब) उधार लेनदे न (स) ास (द) समायोजन क वि टयाँ
viii) यबह का सामा य शेष होता है :
(अ) े डट (ब) डे बट (स) दोन (अ) और (ब) (द) इनमे से कोई नह ं
ix) बक समाधान ववरण बनाया जाता है
(अ) एक नि चत त थ को (ब) वष के अंत मे (स)वष के म य म (द) वष के आर भ म
x) तलपट बनाया जाता है
(अ) अशु धय के सुधार के लए (ब) यवसाय क वतीय ि थ त क जानकार के लए
(स) लाभ-हा न क जानकार के लए (द) इनम से कोई नह ं
xi) If wages are paid for the installation of new machinery debited to the wages A/c, an error of :
(A) Error of commission (B) Error of principle
(C) Error of compensation (D) Error of omission
Class: 10+1 Session: (2024-25)
Subject: Accountancy (Medium: Hindi)
Time Allowed: 3 Hours MM=80
Part-A MM= 62
न 1 न न ल खत वक प म से सह का चन
ु ाव कर
i) लेखांकन है :
(अ) कला (ब) व ान (स) कला तथा व ान (द) इनमे से कोई नह ं
ii) न न ल खत म से थायी स प त नह ं है
(अ) भवन (ब) मशीन (स) दे नदार (द) फन चर
iii) Choose the correct answer from the following information:
Assertion (A) Personal transactions of the owner of the business are not recorded in the books of accounts.
Reason (R) According to the business entity concept, each business organization is considered as separate
entity from owner.
(a)Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b)Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c)Both (A) and (R) are not correct (
d) (A) is correct but (R) not correct
iv) न न ल खत का मलान कर
a) यावसा यक इकाई क अवधारणा = (1) तवष एक ह ब ध का योग
b) मु ा माप क अवधारणा = (2) मा लक का अलग अि त व
c) दवा दता का सं वांत = (3) धन से स ब धत
d) एक पता का सं वांत = (4) स भा वत हा नयाँ
(A) a-4, b-3, c-1, d-2 (B) a-2, b-3, c-4, d-1
(C) a-3, b-4, c-1, d-2 (D) इनम से कोई नह ं
v)“ येक यावसा यक लेन-दे न का दोहरा भाव होता है तथा यह दो खात को वपर त दशा म भा वत करता है , ये
कसका कथन है :
(अ) जे० आर० बाटल बॉय (ब) ब लयम (स) लुकास पे सओल (द) इनम से कोई नह ं
vi) If Assets = Rs. 2000, Capital = Rs.500, Total Liabilities = Rs.1500, Overdraft = Rs.500
The total of accounting equation will be:
(अ) Rs. 2000 (ब) 2500 (स) 3000 (द) 1500
vii) न न ल खत म से रोजनामचा वशेष म शा मल कया जाता है :
(अ) रोकड़ ले नदे न (ब) उधार लेनदे न (स) ास (द) समायोजन क वि टयाँ
viii) यबह का सामा य शेष होता है :
(अ) े डट (ब) डे बट (स) दोन (अ) और (ब) (द) इनमे से कोई नह ं
ix) बक समाधान ववरण बनाया जाता है
(अ) एक नि चत त थ को (ब) वष के अंत मे (स)वष के म य म (द) वष के आर भ म
x) तलपट बनाया जाता है
(अ) अशु धय के सुधार के लए (ब) यवसाय क वतीय ि थ त क जानकार के लए
(स) लाभ-हा न क जानकार के लए (द) इनम से कोई नह ं
xi) If wages are paid for the installation of new machinery debited to the wages A/c, an error of :
(A) Error of commission (B) Error of principle
(C) Error of compensation (D) Error of omission
Page 8
xii) The depreciation is charged on the fixed assets, based upon the principle:
(A) Principle of consistency (B) Principle of accounting year
(C) Principle of historical costs (D) None of the above
xiii) सामा य संचय बनाया जाता है
(अ) लाभ म से (ब) पूंजीगत लाभ म से (स) हा नय म से (द) इनम से कोई नह ं
xiv) If Net Profit =Rs.15,000, Manufacturing Cost = Rs.10,000, Indirect Expenses = Rs. 2000
Dividend Received = Rs.3000, Interest Received = Rs.1000.
The gross profit will be:
a) 12,000 b) 18,000 c) 20,000 d) 13,000
xv) The following is the information regarding assertion and reason. Find out correct answer:
Assertion (A) The profit & loss A/c and balance sheet are the financial statements of a company that shows
cash inflow & cash outflow of the business unit.
Reason (R) The purpose of financial statements is to show the financial position and performance of the
business unit.
(a) Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b) Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c) (A) is true but (R) not true
(d) (A) is false but (R) is true
xvi) नमाणी खाता बनाया जाता है :
(अ) व तओ
ु ं के व य क जानकार के लए (ब) व तओ
ु ं के य क जानकार के लए
(स) व तओ
ु ं क लागत को जाननेके लए (द) इनम से कोई नह ं 16X1= 16
न 2 पु तपालन का या अथ है ? वणन कर (1+1) =2
न 3 लेखांकन कला है या व ान ? वणन कर (1+1) =2
न 4 लेखांकन माप का या अथ है ?इसक या आव यकता है ? (1+1) =2
न 5 यबह तथा व य बह का या अथ है ? इनके ा प को समझाएं (1+1) =2
न 6 तलपट से कट न होने वाल चार अशु धय के नाम लख (4X0.5)=2
न 7 ास का या अथ है ? इसक दो ब धय के नाम लख (1+1) =2
न 8 संचय एवं आयोजन म अंतर प ट कर (1+1) =2
न 9 न न ल खत श द को प ट कर (3X1)=3
(1) स प तयाँ (2) रह तया (3) ा य बप
न 10 लेखांकन के न न ल खत स धा त का वणन कर (3X1)=3
(1) चालू यापर क अवधारणा
(2) मु ा माप क अवधारणा
(3) लेखांकन वष का स धा त
न 11 दोहर लेखांकन णाल का या अथ है ? वणन कर (2+1)=3
अथवा
Prepare Accounting Equation from the following transactions:
1 Ramesh started business with cash on Rs. 15,000 on 1st May 2018.
2 Purchased furniture Rs. 5000.
3 Purchased goods from Sohan Rs.3000.
4 Sold goods to Mohit (Costing Rs.1500) Rs.1800.
5 Paid interest Rs.700
6 Paid to Sohan Rs.3000. (6X.5)=3
(A) Principle of consistency (B) Principle of accounting year
(C) Principle of historical costs (D) None of the above
xiii) सामा य संचय बनाया जाता है
(अ) लाभ म से (ब) पूंजीगत लाभ म से (स) हा नय म से (द) इनम से कोई नह ं
xiv) If Net Profit =Rs.15,000, Manufacturing Cost = Rs.10,000, Indirect Expenses = Rs. 2000
Dividend Received = Rs.3000, Interest Received = Rs.1000.
The gross profit will be:
a) 12,000 b) 18,000 c) 20,000 d) 13,000
xv) The following is the information regarding assertion and reason. Find out correct answer:
Assertion (A) The profit & loss A/c and balance sheet are the financial statements of a company that shows
cash inflow & cash outflow of the business unit.
Reason (R) The purpose of financial statements is to show the financial position and performance of the
business unit.
(a) Both (A) and (R) are correct and (R) is the correct explanation of (A)
(b) Both (A) and (R) are correct but (R) is not the correct explanation of (A)
(c) (A) is true but (R) not true
(d) (A) is false but (R) is true
xvi) नमाणी खाता बनाया जाता है :
(अ) व तओ
ु ं के व य क जानकार के लए (ब) व तओ
ु ं के य क जानकार के लए
(स) व तओ
ु ं क लागत को जाननेके लए (द) इनम से कोई नह ं 16X1= 16
न 2 पु तपालन का या अथ है ? वणन कर (1+1) =2
न 3 लेखांकन कला है या व ान ? वणन कर (1+1) =2
न 4 लेखांकन माप का या अथ है ?इसक या आव यकता है ? (1+1) =2
न 5 यबह तथा व य बह का या अथ है ? इनके ा प को समझाएं (1+1) =2
न 6 तलपट से कट न होने वाल चार अशु धय के नाम लख (4X0.5)=2
न 7 ास का या अथ है ? इसक दो ब धय के नाम लख (1+1) =2
न 8 संचय एवं आयोजन म अंतर प ट कर (1+1) =2
न 9 न न ल खत श द को प ट कर (3X1)=3
(1) स प तयाँ (2) रह तया (3) ा य बप
न 10 लेखांकन के न न ल खत स धा त का वणन कर (3X1)=3
(1) चालू यापर क अवधारणा
(2) मु ा माप क अवधारणा
(3) लेखांकन वष का स धा त
न 11 दोहर लेखांकन णाल का या अथ है ? वणन कर (2+1)=3
अथवा
Prepare Accounting Equation from the following transactions:
1 Ramesh started business with cash on Rs. 15,000 on 1st May 2018.
2 Purchased furniture Rs. 5000.
3 Purchased goods from Sohan Rs.3000.
4 Sold goods to Mohit (Costing Rs.1500) Rs.1800.
5 Paid interest Rs.700
6 Paid to Sohan Rs.3000. (6X.5)=3
Page 9
Q.12 Prepare double columnar cashbook from the following transactions:
Date Transactions Amt. In Rs.
2020 Opening balance of Cash=16000
Mar.1 Bank=10000 26000
Mar.2 Cash deposited into the bank 3000
Mar.10 Cheque received from Mohan and deposited into the bank 1500
Mar.12 Cheque received from Ram but not deposited into the bank 1200
Mar.15 Cheque received from Ram deposited into the bank 1200
Mar.25 Outstanding rent 200
(6X.5) =3
Q.13 Prepare Journal from the following information:
Date Particulars Amount in Rs.
2022 July 1 Started business with cash 20,000
July 3 Purchased goods for cash 2000
July 5 Paid salary 500
July 15 Cash withdrew for personal use 600
July 25 Prepaid salary 700
अथवा (5X1) =5
रोजनामचे का या अथ है ? इसके ा प, बशेषताओं तथा नयम का वणन कर (1+2+1+1) =5
न 14 बक समाधान ववरण का या अथ है ? उन कारण का वणन कर िजनके कारण रोकड़ बह का शेष पासबुक के
शेष से नह ं मलता है अथवा (2+3) =5
Prepare Bank Reconciliation Statement from the following information:
Sr. No. Particulars Amount in
Rs.
1 Overdraft as per cashbook 500
2 Cheque deposited into the bank but not credited by the bank 800
3 Cheque drawn but not presented for payment 6000
4 Cheque paid into the bank but dishonored by the bank 600
5 Cheque issued but omitted to be recorded in the cashbook 300
(5X1) =5
Q.15 Rectify the following errors:
i) The purchases book undercast by Rs.800.
ii) Sales book overcast by Rs.600.
iii) Salary paid to Ramlal debited in his personal A/c Rs.700
iv) Acheque received from Ram wronglydebited in Shyam A/c Rs.200.
v) Furniture sold but entered in sales book Rs.400. (5X1) =5
Q.16 Mr. Mohan purchased a machine on 1st Jan.2010 for Rs.19400 and spent Rs.600 on its installation.
On 1st July in the same year another machine is purchased for Rs.10000. On 1 st July 2012 the machine was
purchased on 1st Jan.2010 become useless and sold for Rs.10000. On the same date another machine is
purchased for Rs.15000.Depreciation is provided @ 10% per annum by straight line method. Prepare machine
A/c from 2010 to 2014. (5X1) =5
Date Transactions Amt. In Rs.
2020 Opening balance of Cash=16000
Mar.1 Bank=10000 26000
Mar.2 Cash deposited into the bank 3000
Mar.10 Cheque received from Mohan and deposited into the bank 1500
Mar.12 Cheque received from Ram but not deposited into the bank 1200
Mar.15 Cheque received from Ram deposited into the bank 1200
Mar.25 Outstanding rent 200
(6X.5) =3
Q.13 Prepare Journal from the following information:
Date Particulars Amount in Rs.
2022 July 1 Started business with cash 20,000
July 3 Purchased goods for cash 2000
July 5 Paid salary 500
July 15 Cash withdrew for personal use 600
July 25 Prepaid salary 700
अथवा (5X1) =5
रोजनामचे का या अथ है ? इसके ा प, बशेषताओं तथा नयम का वणन कर (1+2+1+1) =5
न 14 बक समाधान ववरण का या अथ है ? उन कारण का वणन कर िजनके कारण रोकड़ बह का शेष पासबुक के
शेष से नह ं मलता है अथवा (2+3) =5
Prepare Bank Reconciliation Statement from the following information:
Sr. No. Particulars Amount in
Rs.
1 Overdraft as per cashbook 500
2 Cheque deposited into the bank but not credited by the bank 800
3 Cheque drawn but not presented for payment 6000
4 Cheque paid into the bank but dishonored by the bank 600
5 Cheque issued but omitted to be recorded in the cashbook 300
(5X1) =5
Q.15 Rectify the following errors:
i) The purchases book undercast by Rs.800.
ii) Sales book overcast by Rs.600.
iii) Salary paid to Ramlal debited in his personal A/c Rs.700
iv) Acheque received from Ram wronglydebited in Shyam A/c Rs.200.
v) Furniture sold but entered in sales book Rs.400. (5X1) =5
Q.16 Mr. Mohan purchased a machine on 1st Jan.2010 for Rs.19400 and spent Rs.600 on its installation.
On 1st July in the same year another machine is purchased for Rs.10000. On 1 st July 2012 the machine was
purchased on 1st Jan.2010 become useless and sold for Rs.10000. On the same date another machine is
purchased for Rs.15000.Depreciation is provided @ 10% per annum by straight line method. Prepare machine
A/c from 2010 to 2014. (5X1) =5
Page 10
Part-B MM= 18
न 17 यापा रक खाते तथा लाभ–हा न खाते म अंतर प ट कर (2X1) =2
न 18 ि थ त ववरण का या अथ है ? इसके ा प को समझाएं (1+1) =2
न 19 न न ल खत समायोजन को प ट कर :
(अ) अदत यय (ब) उपािजत आय (2X1) =2
Q.20Prepare Trading A/c, Profit& loss A/c and Balance Sheet from the following information:
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Capital 10,000
Machinery 3500 -
Debtors 2700 -
Drawings 900 -
Creditors - 1400
Purchases and Sales 9500 14,500
Wages 5000 -
Bank 1500 -
Stock 2000 -
Rent 450 -
Sundry Expenses 200 -
Carriage 150 -
Total 25,900 25,900
Adjustments: Closing Stock Rs.3600, Outstanding wages Rs. 200, Outstanding sundry expenses Rs.100,
Rent outstanding Rs. 300. (1+1+1)=3
Q. 21 Prepare trading account, profit & loss A/c and Balance sheet from the following information:
Account Titles Amount in Rs.
Capital 27000
Drawings 5000
Furniture 2800
Bank overdraft 4000
Creditors 13800
Buildings 20000
Opening stock 25000
Rent received 1200
Bad debts 800
Debtors 15000
Taxes and insurance 2000
General expenses 3526
Salary 9474
Commission (Debit) 1900
Carriage inwards 2100
Purchases 110000
Sales A/c 153400
Sales Returns 1400
Discount 1800
Reserve for Bad Debts 1400
Adjustment: Closing stock Rs. 21000. (1+2+1)=4
न 17 यापा रक खाते तथा लाभ–हा न खाते म अंतर प ट कर (2X1) =2
न 18 ि थ त ववरण का या अथ है ? इसके ा प को समझाएं (1+1) =2
न 19 न न ल खत समायोजन को प ट कर :
(अ) अदत यय (ब) उपािजत आय (2X1) =2
Q.20Prepare Trading A/c, Profit& loss A/c and Balance Sheet from the following information:
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Capital 10,000
Machinery 3500 -
Debtors 2700 -
Drawings 900 -
Creditors - 1400
Purchases and Sales 9500 14,500
Wages 5000 -
Bank 1500 -
Stock 2000 -
Rent 450 -
Sundry Expenses 200 -
Carriage 150 -
Total 25,900 25,900
Adjustments: Closing Stock Rs.3600, Outstanding wages Rs. 200, Outstanding sundry expenses Rs.100,
Rent outstanding Rs. 300. (1+1+1)=3
Q. 21 Prepare trading account, profit & loss A/c and Balance sheet from the following information:
Account Titles Amount in Rs.
Capital 27000
Drawings 5000
Furniture 2800
Bank overdraft 4000
Creditors 13800
Buildings 20000
Opening stock 25000
Rent received 1200
Bad debts 800
Debtors 15000
Taxes and insurance 2000
General expenses 3526
Salary 9474
Commission (Debit) 1900
Carriage inwards 2100
Purchases 110000
Sales A/c 153400
Sales Returns 1400
Discount 1800
Reserve for Bad Debts 1400
Adjustment: Closing stock Rs. 21000. (1+2+1)=4
Page 11
Q.22 The following is the trial balance of X,Y and Z ltd. Prepare trading account, profit & loss A/c and
Balance sheet as on 31.03.2019
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Sundry Debtors 32000
Stock (01.04.2018) 22000
Cash in hand 35
Cash at bank 1545
Plant and machinery 17500
Sundry creditors - 10650
Trade expenses 1075
Sales 134700
Salary 2225
Carriage outward 400
Rent 900
Bills payable 7300
Purchases 118370
Carriage Inwards 700
Discount 1100
Buildings 34500
Capital 79500
Returns 300 500
Total 232650 232650
Adjustments: Outstanding rent Rs. 200, Outstanding trade expenses Rs 150, bad debts Rs 400, provision for
bad debts 5% on debtors, depreciation on plant and machinery @ 10% and 2% on buildings. Make provision
for discount on creditors @ 10%.Accrued Rent Rs. 600, Closing Stock Rs.18000. (1+2+2)=5
Balance sheet as on 31.03.2019
Account Titles Debit Credit
Amount in Rs. Amount in Rs.
Sundry Debtors 32000
Stock (01.04.2018) 22000
Cash in hand 35
Cash at bank 1545
Plant and machinery 17500
Sundry creditors - 10650
Trade expenses 1075
Sales 134700
Salary 2225
Carriage outward 400
Rent 900
Bills payable 7300
Purchases 118370
Carriage Inwards 700
Discount 1100
Buildings 34500
Capital 79500
Returns 300 500
Total 232650 232650
Adjustments: Outstanding rent Rs. 200, Outstanding trade expenses Rs 150, bad debts Rs 400, provision for
bad debts 5% on debtors, depreciation on plant and machinery @ 10% and 2% on buildings. Make provision
for discount on creditors @ 10%.Accrued Rent Rs. 600, Closing Stock Rs.18000. (1+2+2)=5
Page 12
Syllabus Regarding 10+1 Accountancy
(Financial Accounting-I)2024-25
Unit wise distribution of marks
Design of Question Paper (Blue Print), MCQ=16 (Part-A=13 + Part-B=3)
Part-A MM-62(Financial Accounting-I) Course Contents
Unit Name of the units MCQ 2 Marks 3 Marks 4 Marks 5 Marks Total
1 Mark Question Question Question Question Marks
Question Assigned
I Introduction to 2 2T 1T - - 9
accounting
II Theory base of 2 1T 1T - - 7
accounting
III Recording of 2 - 1 N OR T - 1 N OR T 10
business
transactions-I
IV Recording of 2 1T 1N - - 7
business
transactions-II
V Bank Reconciliation 1 - - - 1 N OR T 6
Statement
VI Trial balance and 2 1T - - 1N 9
rectification of
errors
VII Depreciation, 2 2T - - 1N 11
reserve and
provisions
Part-B MCQ-Unit-VIII & IX 3 - - - - 3
Total of Part-A 16X1=16 7X2=14 4X3=12 - 4X5=20 62
Part-B MM-18 (Final Accounts)
VIII Financial - 2 N/T - 1N - 8
statements-I
IX Financial - 1T 1N - 1N 10
statements-II
Total of Part-B - 3X2=6 1X3=3 1X4=4 1X5=5 18
Grand Total of 16X1=16 10X2=20 5X3=15 1X4=4 5X5=25 80
Part-A and Part-B
Note:
1. N stands for numerical and T for theory.
2. N/T means that question of numerical or theory may be set in the question paper.
3. N OR T stands for choice in the question, i.e. student have to attempt only one question out of two.
(Financial Accounting-I)2024-25
Unit wise distribution of marks
Design of Question Paper (Blue Print), MCQ=16 (Part-A=13 + Part-B=3)
Part-A MM-62(Financial Accounting-I) Course Contents
Unit Name of the units MCQ 2 Marks 3 Marks 4 Marks 5 Marks Total
1 Mark Question Question Question Question Marks
Question Assigned
I Introduction to 2 2T 1T - - 9
accounting
II Theory base of 2 1T 1T - - 7
accounting
III Recording of 2 - 1 N OR T - 1 N OR T 10
business
transactions-I
IV Recording of 2 1T 1N - - 7
business
transactions-II
V Bank Reconciliation 1 - - - 1 N OR T 6
Statement
VI Trial balance and 2 1T - - 1N 9
rectification of
errors
VII Depreciation, 2 2T - - 1N 11
reserve and
provisions
Part-B MCQ-Unit-VIII & IX 3 - - - - 3
Total of Part-A 16X1=16 7X2=14 4X3=12 - 4X5=20 62
Part-B MM-18 (Final Accounts)
VIII Financial - 2 N/T - 1N - 8
statements-I
IX Financial - 1T 1N - 1N 10
statements-II
Total of Part-B - 3X2=6 1X3=3 1X4=4 1X5=5 18
Grand Total of 16X1=16 10X2=20 5X3=15 1X4=4 5X5=25 80
Part-A and Part-B
Note:
1. N stands for numerical and T for theory.
2. N/T means that question of numerical or theory may be set in the question paper.
3. N OR T stands for choice in the question, i.e. student have to attempt only one question out of two.
Page 13
Syllabus Regarding Accountancy Class: 10+1 Session: 2024-25
Financial Accounting-I MM=80
Name of the Units and Unit wise Distribution of Marks
Part-A Basic Concepts of Accounting MM=62
Course Structure
Units Name of the Units Marks Assigned
I Introduction to Accounting 9
II Theory base of accounting 7
III Recording of business transactions-I 10
IV Recording of business transactions-II 7
V Bank reconciliation statement 6
VI Trial balance and rectification of errors 9
VII Depreciation, reserve and provisions 11
Part-B MCQ, Unit VIII and IX, 3X1 = 3 3
Total Part-A 62
Part-B Final Accounts -
VIII Financial statements-I 8
IX Financial statements-II 10
Total Part-B 18
Grand Total of Part-A and Part-B 80
Internal Assessment 20
Financial Accounting-I MM=80
Name of the Units and Unit wise Distribution of Marks
Part-A Basic Concepts of Accounting MM=62
Course Structure
Units Name of the Units Marks Assigned
I Introduction to Accounting 9
II Theory base of accounting 7
III Recording of business transactions-I 10
IV Recording of business transactions-II 7
V Bank reconciliation statement 6
VI Trial balance and rectification of errors 9
VII Depreciation, reserve and provisions 11
Part-B MCQ, Unit VIII and IX, 3X1 = 3 3
Total Part-A 62
Part-B Final Accounts -
VIII Financial statements-I 8
IX Financial statements-II 10
Total Part-B 18
Grand Total of Part-A and Part-B 80
Internal Assessment 20
Page 14
Sample Papers
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CBSE Sample Papers
ICSE / ISC Board Sample Papers
AP Board Sample Papers
Assam Board Sample Papers
Bihar Board Sample Papers
Chhattisgarh Board Sample Papers
Goa Board Sample Papers
Gujarat Board Sample Papers
Haryana Board Sample Papers
HP Board Sample Papers
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Telangana State Board Sample Papers
Tripura Board Sample Papers
UP Board Sample Papers
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Document Details
| Board / Org | Himachal Pradesh Board |
| Exam | Class 11 |
| Type | Sample Paper |
| Pages | 15 |
| Updated | 30 Apr 2026 |