HP Board Class 11 Question Paper 2024 Accountancy

QUESTION
PAPERS
2024

Subject :- Accountancy

Annual (Theory)
Time: 3 hours Max Marks: 80
Annual Sample Question
Section - A
निम्ननिनित बहुनिकल्पीय प्रश्नों के उत्तर दीनिए:
Answer the following multiple choice questions:
Q1 l
Accounting is
(A) के िि किा (only an Art) (B) के िि निज्ञाि ( only Science )
(C) (Art & Science both) ( D) ि किा ि निज्ञाि (neither Art nor science )

Q2. Mr.X, ,
Which of the following transactions will be entered in the books of Mr.X, a cloth merchant?

A. l
He receives a shirt as a gift on his birthday.

B l
He buys aa shirt
He bought forhishis
shirt for sonson

C उसिे अपिे ग्राहक को कपडा बेचा l
He sells
sold cloth to his customer.

Dउपरोक्त में से कोई भी िहीं ।
None of the above.

3औ 4 थ Aऔ R च
For Q 3 and 4 two statements are given (1) Assertion (A) and (2) Reason (R). Select correct option.
(a) Both A and R are true & R is correct explanation of A
(b) Both A and R are true and R is not correct explanation of A
(c) A is true, but R is false.
(d) A is false, and R is also false.

Q3 Assertion (A) (Purchased Goods for cash) Purchase A/c will be debited & Cash A/C will
be credited.
Reason (R) Golden Rule for Real Account Debit what comes in & credit what goes out.

Q4. Assertion (A) मशीिरी बेची | (Sold Machinery to Ramesh) Ramesh will be Debited and

Machinery A/c will be credited
Reason (R) Golden Rule for Personal Account Debit the receiver. and credit the giver.

Q5. l
In Cash Book record is not maintained

(A) (Credit Purchase ) (B) (credit sale)
C) (outstanding Expense) (D) (All of the above )

Q6. What is the full form of GST?

GST ?

A Goods and Supply Tax. B. Goods and Service Tax.
C. Goods and Sales Tax. D. Government Sales Tax

Q7. तिपट -

When the Trial Balance does not agree after all efforts, The difference is written in -

(A). (capital Account ) (B) आ ( Drawing Account )
(C) च (Suspense Account ( D) (None of the above)

Q8. एक क क 10 और क ₹20,000 क क ₹ 4,000 क
₹6,000 क क ( )

Life of a machine is 10years and it's purchase price is ₹ 20,000. Its installation charges ₹ 4,000. It
scrap value is ₹ 6,000. It's yearly depreciation according to fixed Installment method.

A ₹ 2,000 B. ₹ 1,000
C ₹ 1,800 D. ₹ 2,400

Q9.
General Reserve is created out of.

A. (capital Profits) B. र (Outs of General Profit)
C. (out of securities Premium) D. र (Share forfeiture A/c)

Q10 1 क क ए ए क

Due Date for bill written on 1st July for 3 months will be.

A. 3rd September B. 4th October

C. 5th November D. 1st October (1*10=10)

Q11 क क ? 2
what are the objectives of Accounting Standard?

Q12 ट क 2
what are the objectives of Trial Balance?

Q13 से आप क्या समझते हैं ? 2
What do you mean by Reserves?
Q14 क र 2

Write any two points of difference between Bills of Exchange and Promissory Note.

Q15. क क ? 3
What are the advantages of Accounting?

Q16. क क ए:

Explain the following!
(i) र र (Going Concern Concept).

(ii) र (Money Measurement Concept) 1½ x2 = 3

Q17 क कर ए

Show Accounting Equation.
(a) र क क (started business with Cash) 70,000
(b) र र (Purchased Machinery) 20,000
(c) क र (Purchased Goods for cash). 5,000
(d) र क एरक क ) (cash withdrawn for Personal use) 2,000
or

“ क कर र “ र कर क क क ए 3

“Accounting Equation is true under all circumstances.” Justify this statement with the help
of illustration.

Q 18 क रक ए: 3
Rectify the following errors:

(i) क ₹2,500 र ट कर ए ए
Amount of Rs. 2,500 spent on installation of machinery wrongly debited. to wages A/c.

(ii) र ₹2,000 क र क ,
A credit purchase of Rs. 2,000 from Ram, wrongly passed in sales Book
(iii) कक ₹200 क
The total of Purchase Book had been undercast by Rs 200.

Q19 र र ए
Journalise the following Transactions:

2022 March

1 Shyam started Business with Cash. ( क ) ₹40,000

5.Cash Purchases ( क ) ₹5,000

13 Paid Telephone Bill (ट क ) ₹800

17. Withdrew Goods for Personal use ( प्रयोग क ए क क ) ₹ 1,000

25. Purchased furniture from Aman ( र र ) ₹8,500

(or)

रक ? करक रक क क ए 5

What is Cash Book? State different types of Cash Books.

Q20. क र ए.
Prepare a Bank Reconciliation Statement from the following.

a) Debit Balance as per Cash Book र क क ट ₹5,000

b) Cheques issued but not presented for payment.
क क र क ए ए ₹1,000
c) Cheques deposited but not credited क कर र क ए ₹1,500
d) Interest credited by Bank. क ट क ₹200
e) Bank charges क र ₹50

Or ( )

रक क रककर क ए
. Write down the causes for difference in the Cash Book & Pass Book Balances 5
Q21. On 1st January, 2015 a company purchased a machine for ₹ 20,000 & spent ₹ 4,000 on its
erection. On 1st July, 2017 it purchased a second hand machine for ₹8,000. The machine purchased
on 1st July 2017 was sold on 1st January 2019 for ₹9,200. The depreciation is provided at the rate of
10% on straight line method. by the company. Prepare Machine A/C upto 31st December, 2019. 5

Q22. A sold goods to B for ₹5,000 and drew a bill for the amount due. В accepted the bill and
returned to A, A discounted It from his Bank for ₹4,850. On due date bill returned dishonoured and
Bank paid ₹50 as noting charges. Pass Journal Entries in the Books of both the Parties. 5

Section B

Q23. र
financial Statements means.

A. रक (Trading A/C) B. (Profit & loss A/C)

C. र (Balance Sheet) D. र (All of the Above)

Q24. क कर The Types of Assets are:

A. (Fixed) B. (current)

C. ट ए (fictitious & Intangible) D. र (All of the above)

Q25 क
Match Part A with Part B.

A B
1. रक Trading A/C Shows a) . Capital A/C ( )
2. . b). Gross Profit or Gross Loss.
Profit & Loss Accounts, shows ( क क )
c). Net Profit or Net loss ( )
A 1-C 2-A B. 1-A 2-B
C 1-B 2-C D. 1-C 2-B

Q26 The main characteristics of Computer are

A. Speed B. Accuracy
D. Dilligence D. All of the Above

Q27 AIS is a type of
A. Program B Information
C. Information system D. Operating System

Q28.Components of Database are
A. Bit B. Byte
C. Record D. All of the above (1*6=6)

Q29 रक ? What is trading Account? 2

Q30. क टर क ए ? 2
What are the two main features of computer?

Q31 ए र ? 3
What is the difference between Capital Expenditure & Revenue Expenditure

Q32 र ? क ? 3
What is Balance Sheet? What is the objective of its preperation?"

Q33. क ?
How are the following adjustments treated in final Accounts!
(i) Prepaid Expenses. ( )
(ii) Depreciation ( ) (11/2×2=3)

Q34 क टर क रक ए 3
Differentiate between manual and computerized accounting system.

Q35 ट क क र ए ए 3
Describe any four characteristics of database

Q36. ए क क 2020 क 31 र, 2020 क रक ए -
र
From the following balances of Mittal & Company, prepare Trading and Profit and Loss Account
for the year 2020 and a Balance Sheet as on 31st December, 2020:

₹ ₹
Capital Account 12,000 Return Outward 600
Plant & Machinery ए र 5,000 Rent Received कर क 160
Sundry Debtors र 2,500 Sales 15,400
Sundry Creditors र 1,400 Manufacturing Exp. 700
Drawings र 1,100 Trade Expanses रक 800
Purchases 12,500 Bad Debts ऋ 300
Wages र 3,000 Carriage 250
Bank 1,000 Bills Payable 600
Repairs र 60 Returns Inward 450
Stock 1.1.2020 र कर 2,500

Closing Stock ( र ) ₹1550
Prepaid Wages ( मजदू री) ₹500 5

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