HBSE Class 11 Sample Paper 2025 Accountancy

Board Of School Education Haryana

मॉडल पेपर
2025

Sample paper( 2024-25)

कक्षा- 11वीं

Class – 11th
लेखाांकन

Accountancy
अधिकतम समय -3 घांटे
अधिकतम अांक :60

Maximum time – 3 hours.
Maximum marks- 60

सामान्य धनर्देश :

1. इस प्रश्न पत्र में कु ल हैं। अधनवायय प्रश्न सभी हैं। शाधमल प्रश्न 30

2. प्रश्न सांख्या 15 से 1तक बहुधवकल्पीय प्रश्न हैं धिनमें से प्रत्येक के धलए

है। धनिायररत अांक 1

3. प्रश्न सांख्या16- 21तक अधत लघुउत्तरीय प्रश्न है प्रत्येक
, 2अांकों के प्रश्न

हैं।

4. प्रश्न सांख्या 22- 27तक लघु उत्तरीय प्रश्न है प्रत्येक
, हैं। प्रश्न के अांकों 3

5. प्रश्न सांख्या 28, 30 और 29र्दीघय उत्तरीय प्रश्न है प्रत्येक प्रश्न के अांकों 5
,

हैं।

6. समग्र रूप से कोई धवकल्प नहीं है। हालााँकक2 के अांकों र्दो , प्रश्नों में,

तीन अांकों के के अांकों पााँच और में प्रश्नों 2सभी प्रश्नों में एक आ

धवकल्प प्रर्दान ककया गया है।

General Instructions:

1. This question paper comprises of 30 questions in the question paper. All
questions are compulsory.
2. Question nos. 1 to 15 are very short answer type questions carrying 1
mark each.

3. Question nos. 16-21 are questions carrying 2 marks each.

4. Question nos. 22-27 are questions carrying 3 marks each.

5. Question nos. 28, 29 and 30 are questions carrying 5 marks each.

6. There is no overall choice. However, an internal choice has been provided in

2 questions of two marks, 2 questions of three marks and questions of Five

marks.
Q.1 Journal is a book of:
1

a) Original Entry b) Final Entry

c) Cash Transactions d) Non- Cash Transactions

tuZy iqLrd gSA
d& izkjfEHkd izfof’V dh [k& vfUre izfof’V dh
x& udn ysu&nsu dh ?k& xSj&udn ysu nsu dh
Q.2 Loss of goods by Fire should be credited to _______ A/c
1

vfXu }kjk eky dh gkfu dks ØsfMV fd;k tk,xk ----------------- [kkrs esAa
Q.3 Current liabilities do not include
1

a) Sundry Creditors b) Bills Payable

c) Outstanding Salaries d) Prepaid Insurance

buesa ls dkSu lk pkyw nkf;Ro ugha gS\
d& pkyw nkf;Ro [k& ns; foi{k
x& vnŸk osru ?k& iwoZnŸk chek
Q.4 Credit Purchase of Furniture will be recorded through which voucher?
1

QuhZpj dk m/kkj Ø; fdl chtd }kjk ys[kkafdr fd;k tk,xk\
d& MsfcV izek.kd [k& ØsfMV izek.kd
x& udn izek.kd ?k& gLrkarj.k izek.kd
Q.5 Name any two source documents.
1

nks ewy izys[kksa ds uke fyf[k,A
Q.6 Which of the following equation is correct:
1

fuEufyf[kr esa ls dkSu lk lehdj.k lR; gS\
a) Assets = Capital + Liabilities

b) Assets = Capital – Liabilities

c) Assets = Liabilities – Capitals

d) Capital = Assets + Liabilities

Q.7 The Book in which all the accounts are opened, is called:
1

a) Journal b) Cash Book

c) Ledger d) Subsidiary Books

ftl iqLrd esa lHkh [kkrs [kksys tkrs gSa] mls dgk tkrk gS
d& tuZy [k& jksdM+ cgh
x& [kkrk cgh ?k& lgk;d iqLrd

Q.8 When cash is withdrawn from Bank, the entry in the cash book is called____ entry.
1

tc cSad ls #i;k fudkyk tkrk gS rks jksdM+ cgh esa dh xbZ izfof’V dks ----- dgk
tkrk gSA
Q.9 Cash Book maintain records of:
1

a) All cash purchases and sales

b) All cash receipts

c) All cash payments

d) All cash receipts and payments

jksdM+ cgh esa ys[kk fd;k tkrk gS&
1- leLr udn Ø; vkSj foØ; dk
2- leLr udn izkfIr;ksa dk
3- leLr udn Hkqxrkuksa dk
4- leLr udn izkfIr;ksa vkSj Hkqxrkuksa dk
Q.10 What is the rule of recording transactions in Real Accounts?
1

okLrfod [kkrksa esa ysunsuksa ds ys[kkadu dk D;k fu;e gS\
Q.11 Assertion (A): Depreciation is fall in the value of a fixed Tangible Asset because of usage,
passage of time and accident etc.

Reason (R): Depreciation can be charged on all fixed assets whether they are tangible or
intangible.

Choose the correct option:

a) Both Assertion and Reason are Correct and Reason is the correct explanation of the
Assertion.
b) Both Assertion and Reason are correct but reason is not correct explanation of the
Assertion.

c) Only Assertion (A) is correct
d) Both Assertion (A) and Reason are not correct.

vfHkdFku (A) ,d LFkk;h lEifr ds ewY; esa yxkrkj iz;ksx djus ls le; ls vkSj
nq?kZVuk gksus ls deh dks gzkl dgrs gSaA
dkj.k (R) gzkl lHkh LFkk;h laifr;ksa ij yxk;k tkrk gS pkgs og ewrZ lEifr;k¡ gks
;k vewrZ lEifr;k¡A
lgh fodYi pqusA
v& vfHkdFku (A) vkSj dkj.k (R) lgh gS vkSj dkj.k (R) vfHkdFku (A) dh lgh
O;k[;k gSA
c& vfHkdFku (A) vkSj dkj.k (R) lgh gS ysfdu dkj.k (R) vfHkdFku (A) dk lgh
Li’Vhdj.k ugha gSA
l& dsoy vfHkdFku (A) lgh gSA
n& vfHkdFku (A) vkSj dkj.k (R) nksuksa lgh ugha gSA
1
Q.12 What is Gross Profit?
1

ldy ykHk fdls dgrs gSa\
Q.13 Assertion (A): Personal transactions of the owners of the business are not recorded in
the books.

Reasoning (R): According to the Business Entry Concept, each Business enterprise is
considered as an Accounting unit separate from owners.

Choose the correct options:

(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 correct but (R) is not correct.

(D) (A) is wrong but (R) is correct.

vfHkdFku (A) O;olk; ds ekfydksa ds O;fDrxr ysu&nsu dh iqLrdksa esa ntZ ugha
fd;k tkrkA
dkj.k (R) O;olkf;d bdkbZ vo/kkj.kk ds vuqlkj izR;sd O;olkf;d m|e dks
ekfydksa ls vyx ,d ys[kk bdkbZ ds #i esa ekuk tkrk gSA
lgh fodYi pqus&
v& vfHkdFku (A) vkSj dkj.k (R) lgh gS vkSj dkj.k (R) vfHkdFku (A) dk lgh
Li’Vhdj.k gSA
c& vfHkdFku (A) vkSj dkj.k (R) lgh gS ysfdu dkj.k (R) vfHkdFku (A) dk lgh
Li’Vhdj.k ugha gSA
l& (A) lgh gS ysfdu (R) xyr gSA

n& (A) xyr gS ysfdu (R) lgh
1
Q.14 Closing stock is credited to _________ Account.
1

vafre jgfr;k------------- esa ØsfMV gksrk gSA
Q.15 Assertion: (A)

The main objective of Accounting is to maintain records of Business Transactions Reason
(R): Accounting records all Transactions whether related to money or not. Choose the correct
option:

(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 correct but (R) is not correct.

(D) (A) is wrong but (R) is correct.

vfHkdFku (A) & ys[kkadu dk eq[; mn~ns”; O;olkf;d ysu&nsu ds fu;fer ys[ks djuk
gSA
dkj.k (R) & ys[kkadu ekSfnzd o vekSfnzd nksuksa ysu&nsu dk ys[kk djrk gSA

lgh fodYi pqusaA
d& vfHkdFku (A) vkSj dkj.k (R) lgh gS vkSj dkj.k (R) vfHkdFku (A) dh lgh O;k[;k gSA
[k& vfHkdFku (A) vkSj dkj.k (R) lgh gS ysfdu dkj.k (R) vfHkdFku (A) dh lgh O;k[;k
ugha gSA
x& (A) lgh gS ysfdu (R) lgh ugha gSA

?k& (A) xyr gS ysfdu (R) lgh gSA
1
Q.16 Name any 2 internal users of Accounting Information.

ys[kkadu lwpuk ds dksbZ&2 vkarfjd mi;ksxdrkZ crk,A
2
Q.17 Differentiate between Accrual and cash Basis of Accounting on the basic of timing of
recording of an Income and suitability.
2

vk; izkIr gksus ds le; rFkk mi;qDrrk ds vk/kkj ij ys[kkadu ds udnh vk/kkj ,oa
miktZu vk/kkj esa varj dhft,A
Q.18 What is Double Entry System?

nksgjk ys[ku iz.kkyh ls D;k vfHkizk; gS\
2
Q.19 Explain the following terms

a) Revenue b) Trade Payables

OR

a) Fictitious Assets b) Stock

fuEu “kCnksa dks le>kb,sA
1- vkxe 2- O;kikfjd ns;rk
2
vFkok

1- dkYifud lEifr;k 2- LVkWd
2
Q.20 Explain the meaning of any two of the following terms:

i) Full Disclosure ii) Consistency

iii) Materiality iv) Conservatism

fuEu esa ls fdUgha 2 dh O;k[;k dhft,A

1- iw.kZ izdVhdj.k 2- ,d#irk

3- lkjrk 4- lrdZrk
2

Q.21 What is a Purchase Book?

Ø; iqLrd fdls dgrs gSa\
2

Q.22 Calculate Gross Profit when Total Purchases during the year are Rs. 80,000/-

Return outward Rs. 20,000/-

Direct expenses: Rs. 60,000/-

2/3 of the goods are sold for Rs. 6,10,000/-

ldy ykHk fudkysaA

dqy Ø; #i;s 80]000

Ø; okilh& #i;s 20]000

izR;{k O;;& #i;s 60]000

eky dk 2@3 foØ; gqvk #i;s 6]10]000@&
3

Q.23 Rectify the following errors:

i) Depreciation written off on furniture Rs. 6,000/- was not posted to Furniture A/c

ii) Credit Sales of Rupam Rs. 10,000 were recorded as Rs. 7,000/-

iii) Purchase Book was undercast by Rs. 2000/-

fuEufyf[kr v”kqf);ksa dk “kks/ku dhft,&

1- QuhZpj ij viysf[kr #i;s 6]000@& ds gzkl dh [krkSuh QuhZpj ds [kkrs esa gha dh xbZA

2- #ie dks #i;s 10000 dh m/kkj foØ; dk ys[ku #i;s 7000 ij fd;k x;kA

3- Ø; cgh dk ;ksx #i;s 2000 de fd;k x;kA
3

OR

Explain any two errors affecting Trial Balance

ryiV dks izHkkfor djus okyh dksbZ 2 v”kqf);ksa dh O;k[;k djsaA

Q.24 Show the effect of following transactions on Accounting Equation:

1. Ramesh started Business with Rs.

i) Cash 2,30,000

ii) Goods 1,00,000

iii) Building 2,00,000

2. Purchased goods for cash 50,000

3. Purchased goods from Rahul 55,000

4. Paid cash to Rahul in full settlement 53,000

5. Salary Paid 20,000

6. Rent Outstanding 2,000

ys[kkadu lehdj.k ij fuEufyf[kr ysunsuksa dk izHkko n”kkZb,&

1. jes”k us fuEufyf[kr ls O;olk; vkjaHk fd;kA

i) udn 2,30,000

ii) eky 1,00,000

iii) Hkou 2,00,000

2. udn eky [kjhnk 50,000

3. jkgqy ls eky [kjhnk 55,000

4. jkgqy dk fglkc pqdrk fd;k 53,000

5. osru fn;k 20,000

6. vnr fdjk;k 2,000
3

Q.25 Overdraft shown by the Pass Book of Mr. Mohan is Rs. 20,000/-. Prepare Bank
Reconciliation statement on December 31st, 2023

i) Bank Charges debited as per pass book Rs. 500

ii) Cheques recorded in the cash book but not sent to the Bank for collection Rs. 2500

iii) Received a payment directly from a customer by bank Rs. 4600

iv) Cheques issued but not presented for payment Rs. 6,980/-

v) Interest credit by the Bank Rs. 10

vi) LIC paid by Bank Rs. 2,500/-

Jh eksgu dh ikl cqd ds vuqlkj vf/kfod’kZ “ks’k #i;s 20000 gSA 31 fnlacj 2023 dks cSad lek/kku fooj.k cukb;sA

1- ikl cqd ds vuqlkj MsfcV fd, x, cSad “kqYd #i;s 500
2- #i;s 2500 ds pSd tks jksdM cgh esa rks vfHkfyf[kr gq, ij tek ds fy, cSad esa ugha Hksts x,A
3- cSad }kjk xzkgd ls lh/ks izkIr Hkqxrku #i;s 4600
4- fufeZr pSd tks Hkqxrku ds fy, izLrqr ugha gq, #i;s 6980
5- cSad }kjk tek C;kt #i;s 100
6- thou chek dh fd”r dk Hkqxrku cSad }kjk 2500
3

Q.26 Journalize the following transactions (Any 3)

Rs.

i) Goods Destroyed by fire 2000

ii) Rent Outstanding 1000

iii) Interest on Drawings 900

iv) Rs. 1000 due from Rohit are not bad debts

v) Goods worth Rs. 2000 were used by proprietor

vi) Charge depreciation @ 10 % p.a. for 2 months on machine costing Rs. 30000/-

fuEufyf[kr ysunsuksa dh izfof’V;k¡ dhft,A ¼dksbZ 3½

#i;s

1- eky vfXu ls u’V gks x;kA 2000
2- vnr fdjk;k & 1000
3- vkgj.k ij C;kt & 900
4- jksfgr ls 1000 izkIr djus Fks vc Mwcr _.k gSA
5- eky dk vkgj.k #i;s 2000
6- #i;s 30000 dh e”khu ij 10 izfr”kr okf’kZd dh nj ls 2 ekg dk gzkl yxk,A
3

Q.27 From the following Balances, taken from the Books of Sh. Dewan & Sons as at 31st
March 2023 prepare Trial Balance

Jh fnoku ,aM lal dh iqLrdksa ls 31 ekpZ 2023 dks fy, x, fuEufyf[kr “ks’kksa ls lgh ryiV cuk,A

Rs.

Bank Overdraft ¼cSad vf/kfod’kZ½ 8000

Machinery ¼e”khu½ 24000

Capital ¼iwt
a h½ 60000

Salaries ¼osru½ 3600

Interest on Loan ¼_.k ij C;kt½ 1200

Discount Received ¼NwV izkIr dh½ 1500
3

Q.28 Enter the following transactions in a Double Column Cash Book of M/s Mohit Traders
for January 2024

Cash in hand ¼gLrLFk jksdM½ 3500
Bank Overdraft ¼cSad vf/kfod’kZ½ 2300
03 Goods Purchased for Cash ¼udn eky Ø; fd;k½ 1200
05 Paid Wages ¼etnwjh dk Hkqxrku fd;kA½ 200
10 Cash Sales ¼udn foØ;½ 8000
15 Deposited into Bank (cSad esa tek fd,½ 6000
22 Sold goods for Cheque which was deposited into Bank on the 2000
same day ¼eky ds foØ; ls pSd izkIr fd;k ftls mlh fnu cSad esa tek fd;k
x;kA½
25 Paid Rent by Cheque (pSd }kjk fdjk;k fn;kA½ 1200
28 Draw from Bank for Personal Use (O;fDrxr iz;ksx ds fy, cSad ls 1000
fudkysA½
31 Bought goods by Cheque (pSd }kjk Hkqxrku dj eky [kjhnkA½ 1000

eS0 eksfgr VªM
s lZ ds tuojh 2024 ds ysu&nsu dks fnLraHkh; jksdcM cgh esa vfHkfy[kr dhft,

vFkok

What is Petty Cash Book? Write any 3 advantages of Petty Cash Book

y?kq jksdM cgh ls vki D;k le>rs gSa\ y?kq jksdM cgh ds dksbZ 3 ykHk fy[kksA
5

Q.29 On July 1st, 2023 Akash Ltd. purchased a machine for Rs. 1,08,000 and spent Rs. 12000/-
on its installation. At the time of purchase it was estimated that the effective commercial life of
the machine will be 12 years and after 12 years its salvage value will be Rs. 12000.

Prepare machinery account and depreciation account in the books of Akash Ltd. for first
3 years, if depreciation is written off according to straight line method. Accounts are closed
every year on 31st March.

tqykbZ 2023 dks vkdk”k fy0 us 108000 dh e”khu [kjhnh ,oa 12000 bldh LFkkiuk ij [kpZ fd,A Ø; ds
le; vuqeku yxk;k x;k fd bldk lfØ; okf.kfT;d thou 12 o’kZ gksxk vkSj 12 o’kZ ds ckn bldk vof”k’V #i;s
12000 gksxkA vkdk”k fya0 dh ys[kk iqLrdksa esa izFke rhu o’kksZa dk e”ku [kkrk vkSj gzkl [kkrk cukb, ;fn gzkl lh/kh
js[kk fof/k ls yxk;k tk jgk gSA [kkrs izfro’kZ 31 ekpZ dks can fd, tkrs gSaA 5

vFkok

What is Depreciation? Explain any 4 causes of Depreciation?

gzkl dh vo/kkj.kk dks le>kb,A gzkl yxkus ds dksbZ 4 dkj.kksa dh O;k[;k dhft,A
5

Q.30 Prepare Trading and Profit and Loss Account and Balance Sheet of M/s Royal Traders
form the following Balances as at March 31, 2024

Debit Balances Amount Credit Balances Amount
(Rs.) (Rs.)
Stock (LVkWd½ 20000 Sales (foØ;½ 245000
Cash (jksdM½ 5 000 Creditors (ysunkj½ 10000
Bank (cSad½ 10000 Bills Payable (ns; foi{k½ 4000
Carriage on Purchase (Ø; ij HkkMk½ 1500 Capital (iwt
a h½ 200000
Purchases (Ø;½ 190000
Drawings (vkgj.k½ 9000
Wages (etnwjh½ 55000
Machinery (e”khujh½ 100000
Debtors (nsunkj½ 27000
Postage (Mkd O;;½ 300
Sundry Expenses (fofo/k O;;½ 1700
Rent (fdjk;k½ 4500

Furniture (QuhZpj½ 35000

Adjustments

1. Closing Stock Rs. 8000
2. Write off 5% Depreciation on Machinery

lek;kstuk,¡

1- vafre LVkWd #i;s 8000

2- e”khujh ij 5 izfr”k gzkl yxkvksA
5

vFkok

What is the purpose of Preparing Balance sheet.

fLFkfr fooj.k cukus dh vko”;drk dk foospu dhft,A
5

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