CBSE Class 10 Element of Book Keeping and Accountancy Question Paper 2020

H$moS> Z§.
Code No. 135
amob Z§. narjmWu H$moS >H$mo CÎma-nwpñVH$m Ho$ _wI-n¥ð
Roll No. >na Adí` {bIo§ &
Candidates must write the Code on the
title page of the answer-book.

ZmoQ> NOTE
(I) H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _o§ _w{ÐV (I) Please check that this question
n¥ð> 11 h¢ & paper contains 11 printed pages.

(II) àíZ-nÌ _| Xm{hZo hmW H$s Amoa {XE JE H$moS (II) Code number given on the right
>Zå~a H$mo N>mÌ CÎma-nwpñVH$m Ho$ _wI-n¥ð> na hand side of the question paper
{bI| & should be written on the title page of
the answer-book by the candidate.
(III) H¥$n`m Om±M H$a b| {H$ Bg àíZ-nÌ _| (III) Please check that this question
>30 àíZ h¢ & paper contains 30 questions.
(IV) H¥$n`m àíZ H$m CÎma {bIZm ewê$ H$aZo go (IV) Please write down the Serial
nhbo, CÎma-nwpñVH$m _| àíZ H$m H«$_m§H$ Number of the question in the
Adí` {bI| & answer-book before attempting it.
(V) Bg àíZ-nÌ H$mo n‹T>Zo Ho$ {bE 15 {_ZQ >H$m (V) 15 minute time has been allotted to
g_` {X`m J`m h¡ & àíZ-nÌ H$m {dVaU read this question paper. The
nydm©• _| 10.15 ~Oo {H$`m OmEJm & question paper will be distributed
10.15 ~Oo go 10.30 ~Oo VH$ N>mÌ Ho$db at 10.15 a.m. From 10.15 a.m. to
10.30 a.m., the students will read the
àíZ-nÌ H$mo n‹T>|Jo Am¡a Bg Ad{Y Ho$ Xm¡amZ question paper only and will not
do CÎma-nwpñVH$m na H$moB© CÎma Zht {bI|Jo & write any answer on the
answer-book during this period.

~hrImVm Ed§ boIm§H$Z Ho$ VÎd
(dm{UÁ`)
ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY
(Commerce)

{ZYm©[aV g_` : 3 KÊQ>o A{YH$V_ A§H$ : 70
Time allowed : 3 hours Maximum Marks : 70

.135 1 P.T.O.

gm_mÝ` {ZX}e :
{ZåZ{b{IV {ZX}em| H$mo ~hþV gmdYmZr go n{‹T>E Am¡a CZH$m nyar Vah go nmbZ H$s{OE :
(i) g^r àíZ A{Zdm`© h¢ &
(ii) H«$_ g§»`m 1 go 16 VH$ Ho$ àíZ dñVw{Zð> àíZ h¢, Omo àË`oH$ 1 A§H$ H$m h¡ & AmnH$mo ghr
dmbm {dH$ën /eãX AnZr CÎma-nwpñVH$m _| {bIZm h¡ &
(iii) AÝ` àíZm| Ho$ {bE {Z`V A§H$ àË`oH$ àíZ Ho$ gå_wI Xem©E JE h¢ &

1. IM© EH$ {dñV¥V eãX h¡ VWm Bg_| ___________ gpå_{bV h¡ & 1

2. Am`JV IM© {OZHo$ bm^ Ho$ EH$ go A{YH$ boIm Ad{Y _| àmßV hmoZo H$s g§^mdZm h¡,
___________ H$hbmVo h¢ & 1

3. {ZåZ{b{IV _| go _yë`õmg {H$g na bJm`m Om`oJm ? 1
(A) doVZ
(B) {dkmnZ
(C) {\$ŠgMg©
(D) _µOXÿar
4. _yë`õmg bJmZo H$s {H$g {d{Y Ho$ AÝVJ©V gån{V H$m _yë` BgHo$ Cn`moJr OrdZ H$mb Ho$
g_mßV hmoZo na eyÝ` hmo OmVm h¡ ? 1
(A) grYr aoIm {d{Y
(B) KQ>Vm _yë` {d{Y
(C) XmoZm| (A) VWm (B)
(D) Z (A) Z hr (B)
5. {ZåZ{b{IV _| go _yë`õmg H$m H$maU H$m¡Z-gm Zht h¡ ? 1

(A) Cn`moJ
(B) Qy>Q-\y$Q>
(C) XþK©Q>Zm
(D) An{eîQ> _yë`
.135 2

General Instructions :
Read the following instructions very carefully and strictly follow them :
(i) All questions are compulsory.
(ii) Questions from serial numbers 1 to 16 are Objective Type Questions
carrying one mark each. You have to write the correct option/word in
your answer-book.
(iii) Marks allotted to other questions are indicated against each of them.

1. Expenditure is a wider term and includes __________ . 1

2. Revenue expenditures which are likely to give benefit for more than one
accounting period are termed as ___________ . 1

3. Depreciation will be charged on which of the following ? 1
(A) Salary
(B) Advertisement
(C) Fixtures
(D) Wages

4. Under which method of charging depreciation is the value of the asset
reduced to zero after its useful lifetime ? 1
(A) Straight line
(B) Diminishing value
(C) Both (A) and (B)
(D) Neither (A) nor (B)

5. Which of the following is not a cause of depreciation ? 1
(A) Usage
(B) Wear and tear
(C) Accident
(D) Scrap value

.135 3 P.T.O.

6. < 1,10,000 _| EH$ _erZ H$m H«$` {H$`m J`m & BgH$m AZw_m{ZV An{eîQ> _yë`
< 10,000 h¡ & Bg na bJmB© OmZo dmbr Hw$b _yë`õmg H$s am{e hmoJr : 1
(A) < 1,10,000
(B) < 10,000$
(C) < 1,00,000
(D) < 1,20,000$

7. amoH$‹S> nwñVH$ eof VWm nmg ~wH$ eof H$m {_bmZ H$aZo Ho$ {bE V¡`ma {H$E OmZo dmbo {ddaU
H$mo H$hVo h¢ _____________ & 1

8. amoH$‹S> nwñVH$ Ho$ ~¢H$ H$m°b_ Ûmam Xem©E JE H«o${S>Q> eof H$mo H$hVo h¢ _____________ & 1

9. {d{Z_` nÌ __________ hmoZm Mm{hE & 1

10. `{X EH$ {d{Z_` nÌ H$m ^wJVmZ BgH$s Xo` {V{W go nyd© {H$`m OmVm h¡ Vmo Bgo
___________ H$hVo h¢ & 1
(A) ~Å>o na ^wZmZm
(B) AZmXa H$aZm
(C) Xo` {V{W go nyd© ^wJVmZ H$aZm
(D) ZdrH$aU
11. {d{Z_` nÌ _| ^wJVmZ Ho$ {bE ___________ hmoVm h¡ & 1
12. EH$b ì`mnmar Ûmam V¡`ma {H$E OmZo dmbm {ZåZ{b{IV _| go H$m¡Z-gm EH$ {dÎmr` {ddaU
Zht h¡ ? 1
(A) ì`mnm[aH$ ImVm
(B) bm^-hm{Z g_m`moOZ ImVm
(C) bm^-hm{Z ImVm
(D) pñW{V {ddaU
13. ñdm_r Ûmam ì`{º$JV Cn`moJ Ho$ {bE AmhaU H$s JB© ZJXr H$mo {ZåZ{b{IV _| go {H$g_|
Xem©`m OmVm h¡ ? 1
(A) ny±Or ImVm
(B) ì`mnm[aH$ ImVm
(C) bm^-hm{Z ImVm
(D) bm^-hm{Z g_m`moOZ ImVm
.135 4

6. A machinery was purchased for < 1,10,000. Its estimated scrap value is
< 10,000. The total depreciation to be charged on the machine will be : 1
(A) < 1,10,000
(B) < 10,000
(C) < 1,00,000
(D) < 1,20,000
7. A statement prepared to tally the cash book balance and the pass book
balance is called ___________ . 1

8. Credit balance shown by the bank column of the cash book is called
____________ . 1

9. A bill of exchange must be __________ . 1

10. If a bill of exchange is met before its due date then it is called
_____________ . 1
(A) discounting
(B) dishonour
(C) retiring
(D) renewal

11. A bill of exchange contains a/an ___________ to pay. 1

12. Which of the following is not a financial statement prepared by a sole
trader ? 1
(A) Trading Account
(B) Profit and Loss Appropriation Account
(C) Profit and Loss Account
(D) Balance Sheet

13. Cash withdrawn by the owner for personal use is shown in which of the
following ? 1
(A) Capital Account
(B) Trading Account
(C) Profit and Loss Account
(D) Profit and Loss Appropriation Account

.135 5 P.T.O.

14. AnyU© ImVm| ([aH$m°S>©) H$s pñW{V _| ny±Or H$s JUZm H$aZo Ho$ {bE {ZåZ{b{IV _| go H$m¡Z -gm
V¡`ma {H$`m OmVm h¡ ? 1
(A) _m_bm| H$m {ddaU
(B) ì`mnm[aH$ ImVm
(C) bm^-hm{Z ImVm
(D) AmhaU ImVm
15. {ZåZ{b{IV _| go H$m¡Z-gm g_rH$aU ghr Zht h¡ ? 1
(A) ny±Or = Hw$b gån{Îm`m± + Xo`VmE±
(B) bm^ = ApÝV_ ny±Or – Amapå^H$ ny±Or
(C) bm^ = ApÝV_ ny±Or – A{V[aº$ ny±Or {Zdoe – Amapå^H$ ny±Or
(D) bm^ = ApÝV_ ny±Or + AmhaU – A{V[aº$ ny±Or {Zdoe – Amapå^H$ ny±Or
16. {ZåZ{b{IV H$WZ _| [aº$ ñWmZ ^[aE : 1

EH$b à{d{îQ> àUmbr ___________ IMubm h¡, nwñVH$nmbZ H$s Xmohar-à{d{îQ> àUmbr H$s
VwbZm _| & (A{YH$/H$_)
17. ‘AmñW{JV Am`JV IM©’ H$m Š`m AW© h¡ ? 3

18. ‘ny±OrJV àm{ßV`m|’ VWm> ‘Am`JV àm{ßV`m|’ _| AÝVa Ho$ H$moB© VrZ {~ÝXþ Xr{OE & 3

19. ‘AàMbZ’ H$m Š`m AW© h¡ ? 3

AWdm
_yë`õmg JUZm H$aZo H$s ‘grYr aoIm {d{Y’ H$s {H$Ýht Xmo gr_mAm| H$m CëboI H$s{OE & 3

20. ~¢H$ g_mYmZ {ddaU H$m¡Z V¡`ma H$aVm h¡ ? Bgo V¡`ma H$aZo Ho$ CÔoí` H$m CëboI H$s{OE & 3

21. ‘[a`m`Vr {XZ’ VWm ‘n[anŠdVm {V{W’ H$m AW© Xr{OE & 3

22. {dÎmr` {ddaUm| Ho$ _hÎd H$mo g§jon _| g_PmBE & 3

AWdm
{dÎmr` {ddaU V¡`ma H$aZo Ho$ {H$Ýht VrZ CÔoí`m| H$mo g§jon _| g_PmBE & 3

.135 6

14. Which of the following is prepared to calculate capital in case of
incomplete records ? 1
(A) Statement of Affairs
(B) Trading Account
(C) Profit and Loss Account
(D) Drawings Account
15. Which of the following equations is not correct ? 1
(A) Capital = Total Assets + Liabilities
(B) Profit = Capital in the end – Capital in the beginning
(C) Profit = Capital in the end – Additional Capital introduced –
Capital in the beginning
(D) Profit = Capital in the end + Drawings – Additional Capital
introduced – Capital in the beginning

16. Fill in the blank in the following statement : 1

Single entry system is ___________ expensive as compared to double
entry system of bookkeeping. (more/less)

17. What is meant by ‘Deferred Revenue Expenditure’ ? 3

18. Give any three points of distinction between ‘Capital Receipts’ and
‘Revenue Receipts’. 3

19. What is meant by ‘Obsolescence’ ? 3
OR
State any two limitations of ‘Straight Line Method’ for calculating
depreciation. 3

20. Who prepares the Bank Reconciliation Statement ? State the purpose of
its preparation. 3

21. Give the meaning of ‘Days of Grace’ and ‘Date of Maturity’. 3
22. Briefly explain the importance of financial statements. 3
OR
Briefly explain any three objectives of preparing financial statements. 3

.135 7 P.T.O.

23. har Zo _mohZ H$mo < 70,000 H$m _mb CYma ~oMm VWm _mohZ na VrZ _mh níMmV Xo` EH$
{d{Z_` nÌ {bI {X`m & Xo` {V{W H$mo _mohZ Ho$ AnZr ñdrH$m`©Vm H$mo nyam {H$`m &
Cnamoº$ boZXmoZm| Ho$ {bE har VWm _mohZ H$s nwñVH$m| _| Amdí`H$ amoµOZm_Mm à{d{îQ>`m±
H$s{OE & 4
AWdm
{d{Z_` nÌ Ho$ {H$Ýht Mma bm^m| H$mo g_PmBE & 4
24. {ZåZ{b{IV gyMZm go _¡. A_Z Q´>oS>g© H$m ~¢H$ g_mYmZ {ddaU V¡`ma H$s{OE : 4
<
31.7.2019 H$mo amoH$‹S> nwñVH$ Ho$ AZwgma ~¢H$ A{Y{dH$f© 45,000
M¡H$ {ZJ©{_V {H$E naÝVw ^wJVmZ hoVw àñVwV Zht {H$E 17,500
M¡H$ O_m {H$E naÝVw ~¢H$ Ûmam EH${ÌV Zht {H$E JE 9,600
~¢H$ Ûmam {Zdoem| na EH${ÌV ã`mO 2,300
~¢H$ Ûmam S>o{~Q> ~¢H$ à^ma Omo amoH$‹S> nwñVH$ _| Zht {bIo JE 350
AWdm
~¢H$ g_mYmZ {ddaU V¡`ma H$aZo H$s H$m`©{d{Y g_PmBE O~ nmg ~wH$ H$m ~¢H$ A{Y{dH$f©
{X`m J`m hmo & 4
25. {ZåZ{b{IV gyMZm go 31.3.2019 H$mo g_mßV hþE df© Ho$ {bE bm^-hm{Z ImVm V¡`ma
H$s{OE : 4
gH$b bm^ < 60,000;> {H$am`m < 5,000; doVZ < 15,000; H$_reZ ^wJVmZ
< 7,000; G$U na ã`mO ^wJVmZ < 5,000; {dkmnZ < 4,000; àmßV ~Å>m
< 3,000; qàqQ>J VWm ñQ>oeZar < 2,000; {d{YH$ à^ma < 5,000; Sy>~V G$U < 1,000;
_yë`õmg < 2,000; àmßV ã`mO < 4,000.
26. {ed AnZo ì`mnma Ho$ AnyU© ImVo aIVm h¡ & CgH$s nwñVH$m| go àmßV {ZåZ{b{IV gyMZm go
31.3.2019 H$mo g_mßV hþE df© _| A{O©V bm^, bm^-hm{Z {ddaU V¡`ma H$aHo$ kmV
H$s{OE : 4
<
1.4.2018 H$mo ny±Or 1,20,000

31.3.2019 H$mo ny±Or 1,40,000

df© _| AmhaU 42,000

1.4.2018 H$mo {Zdoe H$s JB© ny±Or 20,000

.135 8

23. Hari sold goods worth < 70,000 on credit to Mohan and drew upon
Mohan a Bill of Exchange payable after three months. On the due date
Mohan met his acceptance.
Pass the necessary journal entries for the above transactions in the books
of Hari and Mohan. 4
OR

Explain any four advantages of a Bill of Exchange. 4
24. Prepare a Bank Reconciliation Statement of M/s Aman Traders from the
following information : 4
<
Bank overdraft as per cash book on 31.7.2019 45,000
Cheques issued but not presented for payment 17,500
Cheques deposited but not yet collected by the bank 9,600
Interest on investments collected by the bank 2,300
Bank charges debited by bank not yet entered
in the cash book 350
OR
Explain the procedure of preparing a Bank Reconciliation Statement
when bank overdraft as per pass book is given. 4
25. From the following information of M/s Ramnath, prepare a Profit and
Loss Account for the year ended 31.3.2019 : 4
Gross Profit < 60,000; Rent < 5,000; Salary < 15,000;
Commission paid < 7,000; Interest paid on loan < 5,000; Advertising
< 4,000; Discount received < 3,000; Printing and Stationery < 2,000;
Legal charges < 5,000; Bad debts < 1,000; Depreciation < 2,000; and
Interest received < 4,000.
26. Shiv maintains an incomplete record of his business transactions. From
the following information obtained from his books, calculate the amount
of profit earned by him during the year ended 31.3.2019 by preparing a
Statement of Profit and Loss. 4
<
Capital as on 1.4.2018 1,20,000
Capital as on 31.3.2019 1,40,000
Drawings during the year 42,000
Capital introduced on 1.8.2018 20,000

.135 9 P.T.O.

27. 1.1.2015 H$mo EŠg {b{_Q>oS> Zo < 2,00,000 H$s EH$ _erZar H$m H«$` {H$`m & BgZo
‘KQ>Vr {H$íV {d{Y’ go _erZar na à{Vdf© 20% _yë`õmg bJmZo H$m {ZU©` {b`m &
1.1.2015 go Amaå^ H$aHo$ nm±M dfm] H$m _erZar ImVm V¡`ma H$s{OE & 5
AWdm
1.1.2015 H$mo dmB© {b{_Q>oS> Zo < 1,50,000 H$s EH$ _erZar H$m H«$` {H$`m & BgHo$ ^m‹S>o
na < 10,000 VWm ñWmnZ na < 20,000 ì`` hþE & 1.7.2016 H$mo EH$ AÝ` _erZar H$m
H«$` < 80,000 _| {H$`m J`m & 31.12.2017 H$mo 1.1.2015 H$mo H«$` H$s JB© _erZ H$mo
< 90,000 _| ~oM {X`m J`m & H$ånZr ‘grYr aoIm {d{Y’ go 10% dm{f©H$ _yë`õmg bJmVr
h¡ & 5
28. amoH$‹S> nwñVH$ eof VWm nmg ~wH$ eof _| AÝVa Ho$ H$moB© nm±M {~ÝXþ Xr{OE & 5
29. _¡. H$_©MÝX H$s nwñVH$m| go àmßV {ZåZ{b{IV gyMZm go 31.12.2019 H$mo EH$ pñW{V
{ddaU V¡`ma H$s{OE :
31.12.2019 H$mo g_mßV hþE df© Ho$ {bE _¡. H$_©MÝX Zo < 45,000 H$m ewÕ bm^
H$_m`m & 31.12.2019 H$mo CgH$s gån{Îm`m| VWm Xo`VAm| H$s pñW{V {ZåZ àH$ma Wr :
ZJX < 10,000;> n±yOr < 1,20,000; ~¢H$ < 50,000; boZXma < 1,50,000;
~¢H$ go G$U < 50,000; \$ZuMa < 1,50,000 VWm XoZXma < 1,55,000. 5
30. 1.1.2019 H$mo a{d Zo < 50,000 H$s ny±Or go ì`dgm` Amaå^ {H$`m & dh AnZr nwñVH|$
Xmohar à{d{ï> àUmbr Ho$ AmYma na Zht aIVm h¡ & df© _| CgZo < 15,000 A{V[aº$ ny±Or
bJmB© VWm AnZo ì`{º$JV Cn`moJ Ho$ {bE < 10,000 H$m AmhaU {H$`m & 31.12.2019
H$mo CgH$s gån{Îm`m± VWm Xo`VmE± {ZåZ àH$ma go Wt :
boZXma < 90,000;> XoZXma < 1,25,600; ñQ>m°H$ < 24,750 VWm ~¢H$ _| ZJX < 24,980.
_m_bm| H$m {ddaU {d{Y H$m Cn`moJ H$aVo hþE 31.12.2019 H$mo g_mßV df© Ho$ {bE a{d
Ûmam A{O©V bm^ H$s JUZm H$s{OE & 5
AWdm
AnyU© ImVm| H$s gr_mAm| H$mo g_PmBE & 5

.135 10

27. On 1.1.2015, X Ltd. purchased a machinery for < 2,00,000. It decided to
charge depreciation on the machinery @ 20% p.a. on ‘reducing instalment
method’. Starting from 1.1.2015, prepare the Machinery account for five
years. 5
OR
On 1.1.2015, Y Ltd. purchased a machinery for < 1,50,000. It spent
< 10,000 on its carriage and < 20,000 on its installation. On 1.7.2016
another machinery was purchased for < 80,000. On 31.12.2017 the
machinery purchased on 1.1.2015 was sold for < 90,000. The company
charges depreciation @ 10% p.a. on ‘straight line method’.
Prepare the Machinery account for the years from 1.1.2015 to 31.12.2017. 5
28. State any five causes of differences between cash book balance and
pass book balance. 5
29. From the following information extracted from the books of M/s Karam
Chand, prepare a Balance Sheet as on 31.12.2019 :
During the year ended 31.12.2019 M/s Karam Chand earned a net profit
of < 45,000. The position of his assets and liabilities on 31.12.2019 was as
follows :
Cash < 10,000; Capital < 1,20,000; Bank < 50,000;
Creditors < 1,50,000; Loan from bank < 50,000; Furniture < 1,50,000
and Debtors < 1,55,000. 5
30. Ravi started a business on 1.1.2019 with a capital of < 50,000. He does
not maintain his books according to double entry system. During the
year, he introduced additional capital of < 15,000 and withdrew < 10,000
for his personal use. On 31.12.2019 his assets and liabilities were as
follows :
Creditors < 90,000; Debtors < 1,25,600; Stock < 24,750 and Cash at
bank < 24,980.
Calculate the profit earned by Ravi for the year ended 31.12.2019, using
Statement of Affairs method. 5
OR
Explain the limitations of incomplete records. 5

.135 11 P.T.O.