NIOS Class 10 Question Paper 2022 (Apr) Accountancy

This Question Paper consists of 25 questions and 12 printed pages.
Bg àíZ-nÌ ‘| 25 àíZ VWm 12 ‘w{ÐV n¥ð> h¢&
Sl. No.

Roll No. Code No. 63/S/A
AZw H « $ _m§ H $ H$mo S > Z§ .
ACCOUNTANCY
Set / go Q > A
(boIm§H$Z)
(224)

Day and Date of Examination :
(narjm H$m {XZ d {XZm§ H $)
Signature of Invigilators : 1.
({Zarjm| Ho $ hñVmja) 2.

General Instructions :

1. Candidate must write his/her Roll Number on the first page of the Question Paper.

2. Please check the Question Paper to verify that the total pages and the total number of
questions contained in the Question Paper are the same as those printed on the top of
the first page. Also check to see that the questions are in sequential order.

3. For the objective type of questions, you have to choose any one of the four alternatives
given in the question i.e. (A), (B), (C) and (D) and indicate your correct answer in the
Answer-Book given to you.

4. All the questions including objective type questions are to be answered within the
allotted time and no separate time limit is fixed for answering objective type questions.

5. Making any identification mark in the Answer-Book or writing Roll Number anywhere
other than the specified places will lead to disqualification of the candidate.

6. Write your Question Paper Code No. 63/S/A-A on the Answer-Book.

7. The Question Paper is bilingual. In case of doubt, the English version should be
considered as authentic.

63/S/A-224-A] G-949 1 [ Contd......

gm_mÝ` AZwXoe :

1. narjmWu àíZ-nÌ Ho$ nhbo n¥ð> na AnZm AZwH«$‘m§H$ Adí¶ {bI|&

2. H¥$n¶m àíZ-nÌ H$mo Om±M b| {H$ àíZ-nÌ Ho$ Hw$b n¥ð>m| VWm àíZm| H$s CVZr hr g§»¶m h¡ {OVZr àW‘ n¥ð> Ho$ g~go D$na N>nr h¡& Bg
~mV H$s Om±M ^r H$a b| {H$ àíZ H«${‘H$ ê$n ‘| h¢&

3. dñVw{Zð> àíZm| _| AmnH$mo Mma {dH$ënm| (A), (B), (C) VWm (D) _| go H$moB© EH$ CÎma MwZZm h¡ VWm Xr JB© CÎma-nwpñVH$m _| Amn ghr
CÎma {b{IE&

4. dñVw{Zð> àíZm| Ho$ gmW-gmW g^r àíZm| Ho$ CÎma {ZYm©[aV Ad{Y Ho$ ^rVa hr XoZo h¢& dñVw{Zð> àíZm| Ho$ {bE AbJ go g_` Zht {X`m
OmEJm&

5. CÎma-nwpñVH$m ‘| nhMmZ-{M• ~ZmZo AWdm {Z{X©ï> ñWmZm| Ho$ A{V[aº$ H$ht ^r AZwH«$‘m§H$ {bIZo na narjmWu H$mo A¶mo½¶ R>ham¶m
Om¶oJm&

6. AnZr CÎma-nwpñVH$m na àíZ-nÌ H$r H$moS> g§»¶m 63/S/A-A {bI|&

7. àíZ nÌ {Û^mfr h¡& g§Xoh H$s pñW{V ‘|, A§J«oOr g§ñH$aU H$mo àm‘m{UH$ ‘mZm OmZm Mm{hE&

63/S/A-224-A] G-949 2 [ Contd......

ACCOUNTANCY
(boIm§H$Z)
(224)
Time : 3 Hours] [Maximum Marks : 100
g‘¶ : 3 Vmg] [nyUmªH$ : 100
Note : (i) All questions are compulsory.

(ii) Marks allotted for each question are indicated against it.

{ZX} e : (i) g^r àíZ A{Zdm¶© h¢&

(ii) à˶oH$ àíZ Ho$ A§H$ CgHo$ gm‘Zo Xem©¶o J¶o h¢&

1. Which convention is based on the principle of "Anticipated no profit, but provide
for all possible losses." [1]

(A) Convention of materiality

(B) Convention of conservatism

(C) Convention of consistency

(D) None of the above

H$m¡Z-gr n[anmQ>r Bg {gÕmÝV na AmYm[aV h¡ {H$ ""bm^ H$s Amem Z H$a, g^r hm{Z¶m| Ho$ {bE àmdYmZ
H$a|''?

(A) gmaVm H$s n[anmQ>r

(B) ê${‹T>dm{XVm H$s n[anmQ>r>

(C) g‘Zwê$nVm H$s n[anmQ>r

(D) Cnamoº$ ‘| go H$moB© Zht

63/S/A-224-A] G-949 3 [ Contd......

2. Debit vouchers are prepared for recording of [1]

(A) transactions involving cash payments only

(B) transactions involving cash receipts only

(C) transactions not involving cash

(D) none of the above

Zm‘ à‘mUH$ ~Zm¶o OmVo h¢ -

(A) Ho$db amoH$‹S> ^wJVmZ Ho$ boZXoZm| hoVw

(B) Ho$db amoH$‹S> àm{á¶m| Ho$ boZoXoZm| hoVw

(C) J¡a-amoH$‹S> boZXoZm| hoVw

(D) Cnamoº$ ‘| {H$gr Ho$ {bE Zht

3. Which of the following errors will not be disclosed by Trial Balance? [1]

(A) Wrong casting

(B) Posting of wrong amount

(C) Posting an amount twice in an account

(D) Errors of complete ommission

{ZåZ ‘| go H$m¡Z-gr Aew{Õ¶m± VbnQ> Ûmam àH$Q> Zht hmo nmVr?

(A) JbV ¶moJ

(B) JbV am{e H$s IVm¡Zr

(C) EH$ ImVo ‘| EH$ am{e H$s Xmo ~ma IVm¡Zr

(D) nyU©V: Ny>Q> OmZo dmbr Aew{Õ¶m±

63/S/A-224-A] G-949 4 [ Contd......

4. Which one of the following is not a factor affecting annual depreciation on an
Asset? [1]

(A) Cost of Asset

(B) Scrap value of the Asset

(C) Useful life of the Asset

(D) Annual maintenance cost of the Asset

{ZåZ ‘| go {H$gr g§n{Îm H$s dm{f©H$ ömg H$mo à^m{dV H$aZo dmbm H$maH$ H$m¡Z-gm Zht h¡?
(A) g§n{Îm H$s bmJV

(B) g§n{Îm H$m Ad{eï> ‘yë¶

(C) g§n{Îm H$m Cn¶moJr OrdZ

(D) g§n{Îm H$s dm{f©H$ aIaImd bmJV

5. Which of the following is a direct expense? [1]

(A) Discount allowed (B) Interest paid

(C) Freight inward (D) Commission paid

{ZåZ{b{IV ‘o§ go à˶j 춶 H$m¡Z-gm h¡?
(A) ~Q²>Q>m àXmZ {H$¶m (B) ã¶mO ^wJVmZ {H$¶m

(C) ^m‹S>m AmJV (D) H$‘reZ H$m ^wJVmZ {H$¶m

6. Which short-cut key we would use for company and company information? [1]

H$ånZr Am¡a CgH$s gyMZm Ho$ {bE h‘ {H$g em°Q>©-H$Q> Hw§$Or H$m à¶moJ H$a|Jo:
(A) F3 (B) F11

(C) F12 (D) F1

63/S/A-224-A] G-949 5 [ Contd......

7. Write any three limitations of accounting. [3]

boIm§H$Z H$s H$moB© VrZ gr‘mE± {b{IE&

8. State any three purposes of preparing journal. [3]

amoOZm‘Mm ~ZmZo Ho$ H$moB© VrZ CÔoí¶ ~VmBE&

9. Explain errors of principles with an example. [3]

g¡ÕmpÝVH$ Aew{Õ¶m| H$s CXmhaU g{hV ì¶m»¶m H$s{OE&

10. Classify the following assets as fixed assets and current assets. [3]

Debtors, Furniture, Short-term investment, Building, Motor Vehicles, Stock.

{ZåZ{b{IV g§n{Îm¶m| H$mo ñWmB© g§n{Îm¶m| VWm Mmby g§n{Îm¶m| ‘| dJr©H¥$V H$s{OE: XoZXma, µ’$ZuMa, AënH$m{bH$
{Zdoe, ^dZ, ‘moQ>a dmhZ, ah{V¶m&

11. Define Tally. State any two features of it. [3]

Q>¡br H$mo n[a^m{fV H$s{OE& BgH$s H$moB© Xmo {deofVmE± ~VmBE&

12. How 'Revenue', 'Expenses', 'Interest on Capital' and 'Income received in advance'
treated in accounting equation? [4]

boIm§H$Z g‘rH$aU ‘| "AmJ‘', "춶', "ny±Or na ã¶mO' VWm "A{J«‘ àmá Am¶' H$mo H¡$go ì¶dhm[aV {H$¶m
OmVm h¡?

13. State any four limitations of Trial Balance. [4]

VbnQ> H$s H$moB© Mma gr‘mE± ~VmBE&

63/S/A-224-A] G-949 6 [ Contd......

14. State the meaning and significance of going concern concept. [5]
"Mmby ì¶mnma AdYmaUm' H$m AW© VWm ‘hÎd ~VmBE&

15. Define the following terms : [5]
(A) Intangible Assets
(B) External liabilities
(C) Creditor
(D) Stock
(E) Revenue
{ZåZ{b{IV ‘Xm| H$mo n[a^m{fV H$s{OE:
(A) A‘yV© g§n{Îm¶m±
(B) ~mø Xo¶VmE±
(C) boZXma
(D) ah{V¶m
(E) AmJ‘

16. What is meant by a "Bank Column Cash Book"? Draw the format of it. How the
following transactions are recorded in this book? [5]
(A) Cash withdrawn from bank.
(B) Dishonour of cheque.
""~¢H$ ñVå^ amoH$‹S> ~hr'' go ³¶m VmËn¶© h¡? BgH$m àmê$n ~ZmBE& Bg ~hr ‘| {ZåZ boZXoZm§o H$mo {H$g àH$ma
A{^bo{IV {H$¶m OmVm h¡?
(A) ~¢H$ go amoH$‹S> {ZH$mbZm
(B) M¡H$ H$m AZmXaU

63/S/A-224-A] G-949 7 [ Contd......

17. On 1st January 2008, a company purchased a plant for ` 40,000. On 1st July in the
same year, it purchased additional plant worth ` 8,000 and spent ` 2,000 on its
erection. On 1st July 2009, the plant purchased on 1st January 2008 having become
obsolate, was sold off for ` 25,000. On 1st October 2010, new plant was purchased
for ` 26,000 and on the same date, the plant purchased on 1st July 2008 was sold at
` 12,000.

Depreciation is provided @ 10% on straight line method on 31st December every
year. Show the plant account from 2008 to 2010. [5]

1 OZdar 2008 H$mo EH$ H§$nZr Zo ` 40,000 H$m g§¶§Ì IarXm& Cgr df© 1 OwbmB© H$mo CgZo ` 8,000 ‘| EH$
A{V[aº$ g§¶§Ì IarXm VWm CgH$s ñWmnZm na ` 2,000 ì¶d {H$¶o& 1 OwbmB© 2009 H$mo dh g§¶§Ì AàM{bV
hmo J¶m Omo 1 OZdar 2008 H$m IarXm Wm, VWm Cgo ` 25,000 ‘| ~oM {X¶m J¶m& 1 A³Qy>~a 2010 H$mo
` 26,000 ‘| EH$ Z¶m g§¶§Ì IarXm J¶m VWm Cgr {V{W H$mo 1 OwbmB© 2008 H$mo IarXm J¶m g§¶§Ì ` 12,000
‘| ~oM {X¶m J¶m&
à˶oH$ df© 31 {Xg§~a H$mo gab aoIm {d{Y Ho$ AZwgma 10% H$s Xa go ömg bJm¶r OmVr h¡& 2008 go 2010
VH$ H$m g§¶§Ì ImVm Xem©BE&

18. What is meant by computerised accounting? Briefly explain the applications of
computerised accounting. [5]

H$å߶yQ>arH¥$V boIm§H$Z go ³¶m VmËn¶© h¢? boIm§H$Z ‘| H$å߶yQ>a Ho$ Cn¶moJ H$s ì¶m»¶m H$s{OE&

19. Distinguish between book-keeping and Accounting on any four bases. [6]

nwñVnmbZ VWm boIm§H$Z Ho$ ~rM {H$Ýht Mma AmYmam| na A§V^}X H$s{OE&

63/S/A-224-A] G-949 8 [ Contd......

20. Prepare a Bank Reconciliation Statement from the following information : [6]
(a) Balance as per Cash Book ` 18,600.
(b) Cheque deposited in the bank ` 4,000 not yet collected.
(c) Cheque issued ` 5,700 to Harish has not been presented for payment.
(d) A customer deposited ` 3,000 directly to the bank for which the trader has no
information.
(e) Bank charges of ` 50 not recorded in cash book.
(f) Dividend ` 800 collected by bank not recorded in cash book.
{ZåZ{b{IV gyMZm go ~¢H$ g‘mYmZ {ddaU ~ZmBE&
(a) amoH$‹S> ~hr H$m eof ` 18,600.
(b) ~¢H$ ‘| M¡H$ O‘m H$amE na§Vw A^r VH$ g§J«{hV Zht hþE ` 4,000
(c) hare H$mo ` 5,700 H$m M¡H$ Omar {H$¶m, Omo ^wJVmZ hoVw àñVwV Zht hþAm&
(d) EH$ J«mhH$ Zo ` 3,000 grYo hr ~¢H$ ‘| O‘m H$amE, {OgH$s gyMZm ì¶mnmar Ho$ nmg Zht h¡&
(e) ~¢H$ à^ma ` 50 amoH$‹S> ~hr ‘| A{^bo{IV Zht hþE&
(f) ~¢H$ Ûmam ` 800 bm^m§e g§J«{hV {H$¶m J¶m, Omo amoH$‹S> ~hr ‘| A{^bo{IV Zht h¡&

21. Enter the following transactions in Purchase Return Book. [6]
Jan. 2018
04 Goods returned to Ramesh ` 8,000
08 Goods returned to Kailash being not according to sample
worth ` 2,000.
09 Allowance claimed from Mahavir on account of mistake in the
invoice ` 300.
12 Returned goods to Madan for ` 2,000 less trade discount
@ 10%.
{ZåZ{b{IV boZXoZm§o H$mo H«$¶ dmngr ~hr ‘| à{dï> H$s{OE :
{V{W 2018
OZdar 4 a‘oe H$mo ‘mb dmng {H$¶m ` 8,000
OZdar 8 Z‘yZo Ho$ AZwê$n Z hmoZo Ho$ H$maU H¡$bme H$mo ‘mb dmng {H$¶m ` 2,000
OZdar 9 ~rOH$ ‘| JbVr hmoZo Ho$ H$maU ‘hmdra go YZam{e H$m Xmdm {H$¶m ` 300
OZdar 12 ‘XZ H$mo ‘mb dmng {H$¶m ` 2,000 KQ>m ì¶mnma ~Q²Q>m 10%

63/S/A-224-A] G-949 9 [ Contd......

22. Distinguish between Journal and Ledger on any four bases. [6]
{H$Ýht Mma AmYmam| na "amoOZm‘Àmm' Ed§ "ImVm ~hr' Ho$ ~rM A§V^}X H$s{OE&

23. What is meant by a provision? State the purposes for which provisions are created.
[6]
àmdYmZ go ³¶m VmËn¶© h¡? àmdYmZ {H$¶o OmZo Ho$ CÔoí¶ ~VmBE&

24. From the following information prepare Trading and Profit & Loss Account : [6]
Opening stock - ` 12,000
Closing stock - ` 15,000
Purchases - ` 73,000
Wages and salaries - ` 6,900
Depreciation - ` 4,000
Sales - ` 1,25,000
Interest Received - ` 1,500
Discount allowed - ` 200
Rent, Rate and Taxes - ` 2,500
Carriage inward - ` 4,000
Carriage outward - ` 5,000
{ZåZ{b{IV gyMZm go "ì¶mnma VWm bm^-hm{Z ImVm ~ZmBE :
n«ma§{^H$ ah{V¶m - ` 12,000
A§{V‘ ah{V¶m - ` 15,000
H«$¶ - ` 73,000
‘OXÿar Ed§ doVZ - ` 6,900
ömg - ` 4,000
{dH«$¶ - ` 1,25,000
ã¶mO àmá - ` 1,500
~Q²>Q>m {X¶m - ` 200
{H$am¶m, aoQ²>g d H$a - ` 2,500
^m‹S>m AmdH$ - ` 4,000
^m‹S>m OmdH$ - ` 5,000

63/S/A-224-A] G-949 10 [ Contd......

25. From the following Trial Balance of Sri. Banwari Das, prepare the Trading and
Profit & Loss Account for the year ended 31st March 2018 and the Balance Sheet
as on that date after taking into account the adjustments given below : [10]
Particulars Debit Balances Credit Balances
(`) (`)
Opening stock 1,800 -
Purchases and Sales 15,600 23,000
Cash in hand 1,700 -
Machinery 4,200 -
Debtors & Creditors 2,600 2,000
Drawings 450 -
Wages 6,000 -
Carriage 400 -
Rent 1,110 -
Trade Expenses 500 -
Power & Fuel 750 -
Advertisement 1,300 -
Bad debts 300 -
Capital - 11,000
Interest - 710
36,710 36,710
Adjustments :
(i) Stock on 31.03.2018 - ` 5,000
(ii) Wages outstanding - ` 500

(iii) Prepaid carriage - ` 100
(iv) Provide depreciation on machinery at 10% p.a.

63/S/A-224-A] G-949 11 [ Contd......

ZrMo Xr J¶r g‘m¶moOZmAm| H$mo g‘m{hV H$aVo hþE {ZåZ VbnQ> go lr ~Zdmar Xmg H$m df© g‘m{á
31 ‘mM© 2018 H$m "ì¶mnma VWm bm^-hm{Z ImVm' Ed§ Cgr {V{W H$m "VwbZ nÌ' V¡¶ma H$s{OE :

{ddaU Zm‘ eof (`) O‘m eof (`)
àma§{^H$ ah{V¶m 1,800 -
H«$¶ Ed§ {dH«$¶ 15,600 23,000
hñVñW amoH$‹S> 1,700 -
‘erZar 4,200 -
XoZXma VWm boZXma 2,600 2,000
AmhaU 450 -
‘µOXÿar 6,000 -
^m‹S>m 400 -
{H$am¶m 1,110 -
ì¶mnma 춶 500 -
D$Om© d B§YZ 750 -
{dkmnZ 1,300 -
Sy>~V F$U 300 -
ny±Or - 11,000
ã¶mO - 710
36,710 36,710
g‘m¶moOZmE± :
(i) 31.03.2018 H$mo ah{V¶m ` 5,000
(ii) AXÎm ‘µOXÿar ` 500
(iii) nyd©-àXÎm ^m‹S>m ` 100
(iv) ‘erZar na 10% à.d. H$s Xa go ömg bJmBE&
OR/AWdm
Explain the following adjustments with example and their effects on Final Accounts.
(a) Closing stock
(b) Depreciation
(c) Expenses outstanding
(d) Expenses prepaid
CXmhaU g{hV {ZåZ{b{IV g‘m¶moOZmAm| VWm A§{V‘ ImVm| na BZHo$ à^md H$mo g‘PmBE&
(a) A§{V‘ ah{V¶m
(b) ömg
(c) AXÎm 춶
(d) nyd©-àXÎm ì¶d


63/S/A-224-A] G-949 12