Tamil Nadu 11th Std Model Question Paper 2026 Commerce

Tamil Nadu Board Model Question Paper

No. of Printed Pages : 11
8452
£vÄ Gs
A Register Number

!8452IstYearCommerce!
PART - III
ÁoP¯À / COMMERCE
( uªÌ ©ØÖ® B[Q» ÁÈ / Tamil & English Version)

Põ» AÍÄ : 3.00 ©o ÷|µ® ] [ ö©õzu ©v¨ö£sPÒ : 90
Time Allowed : 3.00 Hours ] [Maximum Marks : 90

AÔÄøµPÒ : (1) AøÚzx ÂÚõUPЮ \›¯õP¨ £vÁõQ EÒÍuõ GߣuøÚa
\›£õºzxU öPõÒÍÄ®. Aa_¨£vÂÀ SøÓ°¸¨¤ß, AøÓU
PsPõo¨£õÍ›h® EhÚi¯õPz öu›ÂUPÄ®.
(2) }»® AÀ»x P¸¨¦ ø©°øÚ ©mk÷© GÊxÁuØS®
AiU÷PõikÁuØS® £¯ß£kzu ÷Ásk®. £h[PÒ ÁøµÁuØS
ö£ß]À £¯ß£kzuÄ®.

Instructions : (1) Check the question paper for fairness of printing. If there is any lack of fairness,
inform the Hall Supervisor immediately.
(2) Use Blue or Black ink to write and underline and pencil to draw diagrams.

£Sv & I / PART – I

SÔ¨¦ : (i) AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®. 20x1=20

(ii) öPõkUP¨£mkÒÍ |õßS ©õØÖ ÂøhPÎÀ ªPÄ® Hئøh¯
Âøhø¯z ÷uº¢öukzxU SÔ±mkhß Âøh°øÚ²® ÷\ºzx
GÊuÄ®.
Note : (i) Answer all the questions.

(ii) Choose the most appropriate answer from the given four alternatives and write the
option code and the corresponding answer.

[ v¸¨¦P / Turn over

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1. J¸ Á¸hzvÀ Dmh¨£mh Á¸©õÚ® Akzu BsiÀ Á› ÂvUP¨£mhõÀ Á›
ÂvUP¨£mh Bsk __________.
(A) JÎ Bsk (B) •¢øu¯ Bsk
(C) |õmPõmi Bsk (D) ©v¨¥mk Bsk
The year in which income is earned for which tax will be paid in the next year, that tax
payable year is :

(a) Light year (b) Previous year

(c) Calendar year (d) Assessment year

2. £Ç[PÒ, Põ´PÔPÒ ÷£õßÓ AÊPUTi¯ ö£õ¸mPÎß ÷\ª¨¤ØPõP __________
£shPUPõ¨£P[PÒ £¯ß£kzu¨£kQßÓÚ.
(A) Sκ£uÚ (B) ¤øn¯Põ¨¦
(C) TmkÓÄ (D) uÛ¯õº
__________ warehouses are used for storing perishable goods like fruits, vegetables etc.

(a) Cold storage (b) Bonded

(c) Co-operative (d) Private

3. ¤ßÁ¸ÁÚÁØÖÒ Gx ¯õ£õµ |hÁiUøP°ß ]Ó¨¤¯À¦PÒ CÀø» ?
(A) ö£õ¸Ò ©ØÖ® ÷\øÁ £›©õØÓ® AÀ»x ÂØ£øÚ
(B) ö£õ¸mPÒ ©ØÖ® ÷\øÁø¯ E¸ÁõUSuÀ
(C) \®£Í® / T¼
(D) Chº HØÓÀ
Which one of the following does not characterise business activity ?

(a) Sale or exchange of Goods and Services

(b) Production of Goods and Services

(c) Salary or Wages

(d) Presence of Risk

A

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4. ¤ßÁ¸® |£ºPÎÀ ¯õµõÀ J¨£¢u® {øÓ÷ÁØÓ •i²® ?
(A) ÁõUSÖv ÁÇ[S£Á›ß \mh¨¤µv{vPÒ
(B) ÁõUSÖv ÁÇ[S£Á›ß •PÁº
(C) ÁõUSÖv ÁÇ[S£Áº ©mk®
(D) CøÁ AøÚzx®
Which of the following persons can perform the contract ?
(a) Legal representatives of Promisor
(b) Agent of the Promisor
(c) Promisor alone
(d) All of the above

5. C¢v¯ ›\ºÆ Á[Q¯õÀ Esø© ÷|µ ö©õzuz wºÁP Aø©¨¦ öuõh[P¨£mh
Bsk :
(A) 2013 (B) 2005 (C) 2014 (D) 2003
Real Time Gross Settlement System was launched by the RBI in the year :
(a) 2013 (b) 2005 (c) 2014 (d) 2003

6. ¯õ£õµ Cøh{ø»¯ºPøÍ __________ ÁøPPÍõP¨ ¤›UP»õ®.
(A) I¢x (B) ‰ßÖ (C) |õßS (D) Cµsk
Merchant middlemen can be classified into __________ categories.
(a) Five (b) Three (c) Four (d) Two

7. \µUS ©ØÖ® ÷\øÁ Á› Gߣx __________.
(A) ©øÓ•P Á›
(B) \µUS ©ØÖ® ÷\øÁPÎß ÁøPø¯ ö£õ¸zux
(C) ÷|µi Á›
(D) ÷©ØTÔ¯ AøÚzx®
What kind of Tax is GST ?
(a) Indirect Tax
(b) Depending upon the type of Goods and Services
(c) Direct Tax
(d) All of the above

A [ v¸¨¦P / Turn over

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8. AvP AÍÄ A£õ¯zøuU öPõshx.
(A) ÁoP® (B) ¯õ£õµ®
(C) EØ£zvz öuõÈÀ (D) CøÁ AøÚzx®
Normally high level risk is involved in :

(a) Commerce (b) Trade

(c) Industry (d) All of the above

9. C¸ uµ¨¦ J¨£¢u® ‰»® ÂkÂUP¨£kÁx __________.
(A) µzx ö\´uÀ (B) v¸zu®
(C) £›©õØÓ® (D) ÷©ØTÔ¯ AøÚzx®
Discharge by mutual agreement may involve :

(a) Rescission (b) Alteration

(c) Novation (d) All of the above

10. J¸ SÔ¨¤mh ÁøP¨ ö£õ¸mPøÍ ©mk® ÂØS® ]À»øÓU PøhPÒ __________
GÚ AøÇUP¨£kQÓx.
(A) ö£õx¨ £shPa\õø»PÒ
(B) \¢øu ¯õ£õ›PÒ
(C) öu¸U PøhPÒ
(D) J÷µ ÁøP £shPa\õø»PÒ
Small shops which deal in a particular line of products are called as __________.

(a) Common markets

(b) Market traders

(c) Street stalls

(d) Single line stores

A

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11. A, B, C Tmk J¨£¢uzvߣi, ` 50,000 D GߣÁ¸US ö\¾zu ÷Ásk® GÚ
J¨£¢u® ö\´¯¨£mhx. Aøu {øÓ÷ÁØÖÁuØS •ß, C CÓ¢x ÂkQÓõº.
C[÷P, J¨£¢u® :
(A) A ©ØÖ® B ©mk® uÛ¯õP {øÓ÷ÁØÓ¨£h ÷Ásk®.
(B) C &°ß ©µnzvÚõÀ J¨£¢u® ö\À»õx.
(C) A, B ©ØÖ® D &US Cøh÷¯ J¨£¢u® ¦x¨¤UP¨£h ÷Ásk®.
(D) C &ß \mh ¤µv{vPÐhß ÷\º¢x A ©ØÖ® B BQ÷¯õµõÀ J¨£¢u®
{øÓ÷ÁØÓ¨£h ÷Ásk®.
A, B, C jointly promised to pay ` 50,000 to D. Before performance of the contract, C dies.
Here, the contract :
(a) should be performed by A and B alone
(b) becomes void on C’s death
(c) should be renewed between A, B and D
(d) should be performed by A and B along with C’s legal representatives

12. __________ J¸ ö£õxUPõ¨¥mk ÁøP°øÚa \õº¢ux AÀ».
(A) ©¸zxÁU Põ¨¥k (B) PhÀ\õº Põ¨¥k
(C) w Põ¨¥k (D) B²Ò Põ¨¥k
__________ is not a type of General Insurance.
(a) Medical Insurance (b) Marine Insurance
(c) Fire Insurance (d) Life Insurance

13. RÌUPõs£ÚÁØÔÀ Gx £Çø©¯õÚ Â¯õ£õµ Aø©¨¦ ÁiÁ® ?
(A) TmkÓÄa \[P® (B) uÛ¯õÒ ÁoP®
(C) {Ö©® (D) Tmhõsø©
Which is the oldest form of business organisation ?
(a) Co-operative society (b) Sole proprietorship
(c) Company (d) Partnership

14. SÖ, ]Ö ©ØÖ® |kzuµ öuõÈÀ {ÖÁÚ[PÎß ÷©®£õmka \mh® C¯ØÓ¨£mh
Bsk :
(A) 2006 (B) 2004 (C) 2008 (D) 2007
Micro, Small and Medium Enterprises Development (MSMED) Act was enacted in the
year :
(a) 2006 (b) 2004 (c) 2008 (d) 2007

A [ v¸¨¦P / Turn over

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15. ö£õ¸¢uõu JßøÓz ÷uº¢öukUPÄ®.
(A) CÓUS©v ¯õ£õµ® (B) ö©õzu ¯õ£õµ®
(C) ©Ö HØÖ©v ¯õ£õµ® (D) HØÖ©v ¯õ£õµ®
Choose the odd one out.
(a) Import Trade (b) Wholesale Trade
(c) Entrepot Trade (d) Export Trade

16. Aµ_ {ÖÁÚ[PÎß •ußø©¯õÚ ÷|õUP® Gߣx :
(A) ÷Áø»Áõ´¨ø£ E¸ÁõUSuÀ
(B) ©UPÐUS ÷\øÁ ö\´uÀ
(C) C»õ£® <DmkuÀ
(D) ÷©ØTÔ¯ AøÚzx®
The primary objective of the State enterprises is to :
(a) Provide Employment
(b) Serve the people
(c) Earn profit
(d) All the above

17. P¨£À uø»ÁµõÀ \µUS ö£ØÖUöPõshuØS Buõµ©õP ÁÇ[P¨£k® Cµ^x :
(A) P¨£À xønzuø»Áº Cµ^x
(B) P¨£À ^mk
(C) ÁõoPzyxÁº Chõ¨¦
(D) P¨£À Cµ^x
The __________ receipt is an acknowledgement of receipt of goods on the ship issued by the
captain.
(a) Mate’s Receipt
(b) Shipping Bill
(c) Consular Invoice
(d) Bill of Lading

18. A¯À|õmk £zvµ öÁαmk E›ø© u¸® BÁn®.
(A) øÁ¨¦ Cµ^x (B) E›ø© Cµ^x
(C) E›ø© \õßÔuÌ (D) ÷©ØTÔ¯ GxĪÀø»
An instrument representing ownership interest in securities of a foreign issuer is
called __________.
(a) a depository receipt (b) an ownership receipt
(c) an ownership certificate (d) None of the above

A

7 8452

19. ö£¯ºa]°¯¼ß •UQ¯ |ßø© __________.
(A) C»õ£® DmkuÀ (B) EØ£zv ÷©®£õk
(C) £shPUPõ¨¦ (D) ö\»ÄPøÍ SøÓzuÀ
The main benefit of Logistics is :
(a) Profitability (b) Productivity
(c) Storage (d) Cost Minimisation

20. ö\¾zx \©{ø»°ß E£› öÁÎUPõmkÁx :
(A) CÓUS©v HØÖ©v Cµsk® \©{ø»US AvP©õP C¸zuÀ
(B) HØÖ©v CÓUS©vø¯ Âh AvP©õP C¸zuÀ.
(C) CÓUS©v HØÖ©vø¯ Âh AvP©õP C¸zuÀ.
(D) CÓUS©v HØÖ©v Cµsk® \©©õP C¸zuÀ.
Balance of Payments surplus indicates :
(a) Exports and Imports are above Equilibrium
(b) Exports are more than the Imports
(c) Imports are more than Exports
(d) Exports and Imports are at Equilibrium

£Sv & II / PART – II
SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. ÂÚõ Gs 30 &US
Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x2=14

Note : Answer any seven questions. Q.No. 30 is compulsory.

21. ö£õ¸Íõuõµ |hÁiUøPPÒ GßÓõÀ GßÚ ?
What is meant by Economic Activities ?

22. C¢x \mhzvß Cµsk ¤›ÄPÒ ¯õøÁ ?
What are the two schools of Hindu Law ?

23. £ØÖ Amøh (Debit Card) ]Ö SÔ¨¦ ÁøµP.
Write a short note on Debit Card.

A [ v¸¨¦P / Turn over

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24. uÛ E›ø©°¯¼ß Cµsk wø©PøÍU TÖP.
State two disadvantages of Franchising.

25. H÷uÝ® Cµsk £¸ÁPõ» EØ£zv BÚõÀ öuõhº ~PºÄ ö£õ¸mPÐUS
Euõµn® u¸P.
Give any two examples of seasonal production but regular consumption.

26. SÖ {ÖÁÚ[PÐUS Cµsk GkzxUPõmkPÒ u¸P.
Give two examples for Micro enterprises.

27. ]Ó¨¦¨ £shP \õø»PÒ GßÓõÀ GßÚ ?
What are Speciality Stores ?

28. HØÖ©v ¯õ£õµ® GßÓõÀ GßÚ ?
What is meant by Export Trade ?

29. J¨£¢u® GßÓõÀ GßÚ ?
What do you mean by Contract ?

30. uªÌ|õmiß •UQ¯©õÚ £søh¯ ÁºzuP {ø»¯[PÒ Cµsk TÖP.
Give two examples of Important Ancient Trade Centres in Tamil Nadu.

£Sv & III / PART – III
SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. ÂÚõ Gs 40 &US
Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x3=21
Note : Answer any seven questions. Q.No. 40 is compulsory.

31. öuõÈÀ ö|Ô•øÓPÎß P¸zx GßÚ ?
What do you mean by the concept of Business Ethics ?

32. Tmhõsø© {ÖÁÚzvÀ SøÓ¢u£m\ ©ØÖ® AvP£m\ EÖ¨¤ÚºPÎß
GsoUøP ¯õx ?
What is the minimum and maximum number of members in a Partnership concern ?

A

9 8452

33. Põ¨¥k – Áøµ¯Ö.
Define Insurance.

34. ö£õx PÇP[PÒ GßÓõÀ GßÚ ?
What is meant by Public Corporations ?

35. A¢{¯ ÷|µi •u½miß H÷uÝ® ‰ßÖ wø©PøÍU TÖP.
Explain any three disadvantages of Foreign Direct Investment.

36. C¢v¯õÂß •UQ¯ HØÖ©v, CÓUS©v ö£õ¸mPÒ ‰ßÔøÚU SÔ¨¤kP.
Mention three important items of India’s Import and Export.

37. |h¨¦UPnUQß ÁµÄ¨ £UPzvÀ ÷uõßÖ® CÚ[PÒ ¯õøÁ ? (H÷uÝ® 3)
What are the credit items shown in Current account ? (any 3)

38. C¸ uµ¨¦ ÁõUSÖvPÎß ÁøPPÒ ¯õøÁ ?
What are the kinds of Reciprocal Promises ?

39. _¯ EuÂU SÊUPÎß H÷uÝ® ‰ßÖ ]Ó¨¤¯À¦PøÍ ÂÁ›UPÄ®.
Explain any three features of Self Help Group.

40. EÒ|õmk }ºÁȨ ÷£õUSÁµzvß |ßø©PÒ ¯õøÁ ? (H÷uÝ® 3)
What are the advantages of inland waterways ? (any 3)

£Sv & IV / PART – IV
SÔ¨¦ : AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®.
7x5=35
Note : Answer all the questions.

41. (A) ÁoPzvß £À÷ÁÖ uøhPøÍU TÖP.
AÀ»x
(B) \‰P¨ ö£õÖ¨¦nºÂß ÷uøÁPøÍ ÂÍUSP. (H÷uÝ® 5)
(a) What are the hindrances of Commerce ?
OR
(b) Explain the need for Social Responsibility. (any 5)

A [ v¸¨¦P / Turn over

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42. (A) ¦ÓzvÓÜmh¼ß |ßø©PøÍU TÖP. (H÷uÝ® 5)
AÀ»x
(B) Tmhõsø© Pø»¨¤ß ÁøPPøÍ ÂÁ›. (H÷uÝ® 5)
(a) Enumerate the advantages of Outsourcing. (any 5)
OR
(b) Explain the types of dissolution of Partnership firm. (any 5)

43. (A) Aµ_ {Ö©[PÎß C¯À¦PÒ ¯õøÁ ? (H÷uÝ® 5)
AÀ»x
(B) £À÷ÁÖ ÁøP¯õÚ SÖQ¯Põ» {v Buõµ[PøÍ ÂÍUSP. (H÷uÝ® 5)
(a) What are the features of Government Company ? (any 5)
OR
(b) Explain the kinds of sources of Short Term finance. (any 5)

44. (A) ö©õzu ¯õ£õ›US® ]À»øÓ Â¯õ£õ›US® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ ?
(H÷uÝ® 5)
AÀ»x
(B) CǨ¥k GßÓõÀ GßÚ ? AÁØÔß ÁøPPÒ ¯õøÁ ?
(a) Distinguish between Wholesaler and Retailer. (any 5)
OR
(b) What is meant by damages and what are its types ?

45. (A) ]Ö SÔ¨¦ ÁøµP.
(i) £S¨£õ´Ä EØ£zvzöuõÈÀ
(ii) ©µ¦\õº EØ£zvzöuõÈÀPÒ
(iii) Pmk©õÚz öuõÈÀPÒ
AÀ»x
(B) uÛ¯õÒ ÁoPzvß ]Ó¨¤¯À¦PÒ ¯õøÁ ? (H÷uÝ® 5)
(a) Write a short note on :
(i) Analytical industry
(ii) Genetic industries
(iii) Construction industries
OR
(b) Explain the characteristics of Sole Trading business. (any 5)

A

11 8452

46. (A) £ßÚõmk {Ö©zvß |ßø©PÒ ¯õøÁ ? (H÷uÝ® 5)
AÀ»x
(B) öuõhºÁsi ÷£õUSÁµzvß |ßø©PøÍ ÂÍUSP. (H÷uÝ® 5)
(a) What are the advantages of MNCs ? (any 5)
OR
(b) Explain the advantages of Railway transport. (any 5)

47. (A) P¨£À Cµ^vØS® P¨£À ÁõhøP •ÔUS® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ ?
AÀ»x
(B) ö\¾zuÀ \©{ø»US® Áõo£a \©{ø»US® EÒÍ ÷ÁÖ£õkPÒ ¯õøÁ ?
(H÷uÝ® 5)
(a) Distinguish between Bill of Lading and Charter Party.
OR
(b) Distinguish between Balance of Payment and Balance of Trade. (any 5)

-oOo-

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