HP Board 10th Class Model Question Paper 2025 Elements of Book Keeping

HPBOSE
MODEL QUESTION
PAPERS

Model Question Paper
Class : 10th
Subject : Elements of Book Keeping and Accountancy
Time : 3 Hours MM : 80

General Instructions :
1. Attempt all questions.
2. Attempt all parts of question and section together.
3. Neat Presentation is must.
Question No 1. Choose the correct option. 1x16=16
Lkgh fodYi pqfu,
(i) Cash Book Records
(a) Cash Transactions (b) Credit Transactions
(c) Both (a) & (b) (d) None of these
jksdM+ cêh esa ys[kk fd;k tkrk gS
(a) udn ysunsu dk (b) m/kkj ysunsu dk
(c) nksuks (a) vkSj (b) (d) buesa ls dksbZ ugha
(ii) Petty Cash Book is maintained by
(a) Head Cashier (b) Petty Cashier
(c) Accountant (d) Chartered Accountant
Yk?kq jksdM+ cêh j[kh tkrh gS
(a) eq[; jksdfM;s }kjk (b) NksVs jksdfM+;s }kjk
(c) ys[kkiky }kjk (d) pkVZM vdkamVaVs
(iii) Cash Book Includes
(a) Simple Column Cash Book (b) Two Column Cash Book
(c) Petty Cash Book (d) All of these
jksdM+ cêh esa “kkfey gS
(a) lk/kkj.k jksdM+ cêh (b) nks [kkrksa okyh jksdM+ cêh
(c) y?kq jksdM+ cêh (d) mijksDr lHkh
(iv) Bank Reconciliation Statement is :
(a) An Account (b) A Subsidiary Book
(c) A List (d) A Statement
cSd
a lek/kku fooj.k gS
(a) ,d [kkrk (b) ,d lgk;d iqLrd
(c) ,d lwph (d) ,d fooj.k
(v) Debit Balance of Pass Book is :
(a) Negative (b) Positive
(c) May be Positive or Negative(d) None of these
Ikl cqd dk MsfcV “ks’k gksrk gS
(a) _.kkRed (b) ?kukRed
(c) nksuks (a) vkSj (b) (d) buesa ls dksbZ ugha
(vi) Cash Book is kept by customer and Pass Book is kept by :
(a) Bank (b) Customer
(c) Both (a) & (b) (d) None of these
jksdM+ cêh xzkgd ds }kjk j[kh tkrh gS------- vkSj ikl cqd j[kh tkrh gS%
(a) cSda (b) xzkgd
(c) nksuks (a) vkSj (b) (d) buesa ls dksbZ ugha

(vii) If the effect of one error committed cancels out the effect of some other
error it will be the errorof :
(a) Omission (b) Commission
(c) Principle d) Compensating
,slh =qfV;ka tks ,d nwljs ds izHkko dks lekIr djrh gS] dgh tkrh gS]
(a) NwV tkus okyh v”kqf);ka (b) Hkwy&Pkwd dh v”kqf)
(c) lS)kfUrd v”kqf) (d) Nfriwjd v”kqf);ka
(viii) Error of omission may be :
(a) Error of full Omission (b) Error of Partial Omission
(c) Both (a) & (b) (d) None of these
NwV tkus dh v”kqf) gks ldrh gS%
(a) iw.kZ Pkwd dh =qfV (b) vkaf”kd pwd dh =qfV
(c) nksuks (a) vkSj (b) (d) buesa ls dksbZ ugha
(ix) Crediting the account of Ram instead of the account of Ramu is an error of :
(a) Error of Omission (b) Error of Commission
(c) Compensating Error (d) Error of Principle
jke ds [kkrs ds LFkku ij jke ds [kkrs esa tek djuk ,d =wfV gS%
(a) NwV tkus dh v”kqf);ka (b) Hkwy&Pkwd dh v”kqf)
(c) {kfriwjd v”kqf) (d) lS)kfUrd v”kqf)
(x) Depreciation Means :
(a) Increase in the Value of Asset (b) Decrease in the Value of Asset
(c) No Change in the Value of Asset (d) Neither increase nor decrease
in the value of Asset
gkl ls vfHkizk; gS%
(a) lEifr d ewY; esa o`f) (b) lEifr ds ewY; esa deh
(c) lEifr ds ewY; esa dksbZ ifjorZu ugha (d) u deh u o`f)
(xi) Depreciation is always charged on the ________ value of the Fixed Asset.
(a) Opening Balance (b) Reduced
(c) Average (d) Both (b) & (c)
gkl ges”kk LFkk;h laifÙk ds --------------- ewY; ij yxk;k tkrk gS%
(a) izkjfEHkd (b) ?kVs gq,
(c) vkSlr (d) nksuks (a) vkSj (b)
(xii) In Bills of Exchange the number of parties are :
(a) Two (b) Three
(c) Four (d) Five

fofu;e i= esa i{kdkV gksrs gS%
(a) nks (b) rhu
(c) pkj (d) ikap
(xiii) Bills of Exchange can be :
(a) Trade Bill (b) Accommodation Bill
(c) Both (a) & (b) (d) Treasury Bill

fofu;e i= gks ldrk gS
(a) O;kikfjd i= (b) vuqxzg i=
(c) nksuks (a) vkSj (b) (d) [ktkuk fcy

(xiv) If a bill of exchange is written on 1st April 2020 for two months then the due
date of the bill will be :
(a) 4th July 2020 (b) 1st June 2020
th
(c) 4 June 2020 (d) None of these

1 vizSy 2020 dks nks eghus ds -------- fcy dh ns; frfFk gksxhA
(a) 4 tqykbZ 2020 (b) 1 twu 2020
(c) 4 twu 2020 (d) buesa ls dksbZ ugh
(xv) Trading Account reveals :
(a) Gross Profit (b) Net Profit
(c) Operating Profit (d) Both (b) & (c)

O;kikfjd [kkrk fn[kkrk gS
(a) ldy ykHk (b) “kq) ykHk
(c) ifjpkyu ykHk (d) nksuks (a) vkSj (b)
(xvi) The difference between opening stock and closing stock can be :
(a) Negative (b) Positive
(c) Zero (d) All of these

izkjafHkd LVkd vkSj vafre LVkd dk varj dks ldrk gS
(a) _.kkRed (b) ?kukRed
(c) “kqU; (d) mijksDr lHkh

Question No 2. What is cash Book ? 2
jksdM+ cêh D;k gS\
Question No 3. State the different types of Cash Books. 2
jksdM+ cêh ds fofHkUu izdkj crkb,
Question No 4. What is meant by Error of Principle ? 2
lS)kfUrd v”kqf);ka D;k gksrh gS\
Question No 5. What is Balance Sheet ? 2
fLFkfr fooj.k D;k gS\
Question No 6. Give two differences between Trading Account and Profit & Loss Account. 2
O;kikfjd [kkrs vkSj ykHk gkfu [kkrs esa nks varj crk,a
Question No 7. (i) Define Bills of Exchange 3
(ii) State two features of Bills of exchange.

(i) fofu;e i= dks ifjHkkf’kr djsa
(ii) fofu;e i= dh nks fo”ks’krk,a crkb,
Question No 8. What do you understand by Error of Omission ? 3
Hkwy lacf) v”kqf) ls vki D;k le>rs gS\
Question No 9. What is Depreciation ? State two objectives of providing depreciation. 3
ewY; }kjk D;k gSA ewY;gkl iznku djus ds nks mn~ns”; crkb,
Question No 10.What do you understand by dishonor of bill of exchange ? 3
fofu;e i= ds vuqnj ls vki D;k le>rs gS\

Question No 11.Prepare Trading Account for the year ending 31 st March, 2024. 3

31 ekpZ 2024 dks lekIr gksus okys o’kZ ds fy, O;kikfjd [kkrk RkS;kj djsA
Opening Stock izkjafEHkd - 20000
Purchases Ø; - 80000
Sales foØ; - 220000
Wages etnwjh - 10000
Manufacturing Expenses - 5000
mRiknd [kpsZ
Closing Stock vfUre jgfr;k - 15000
Question No 12.Prepare Profit & Loss Account for the year ending 31 st March, 2023. 5
31 ekpZ 2023 dks lekIr gksus okys o’kZ ds fy, ykHk gkfu [kkrk rS;kj djsAa
Gross Profit ldy YkkHk - 125000
Salaries Paid osru fn;k - 16000
Interest Paid O;kt vnk fd;k - 4000
Advertisement Expenses foKkiu O;; - 5000
Rent Paid fdjk;k fn;k - 1000
Commission Received deh”ku izkIr dh - 15000
Bad Debts MwCr _.k - 2000
Question No 13.Prepare Single Column Cash Book from the following transactions. 6

fuEufyf[kr ysus&nsus ls flaxy dkWye jksdM+ cêh rS;kj djsAa
Date frfFk Transactions ysus nsu Amount( )
June, 2024
1 Cash in Hand gkFk esa jksdM+ 200000
4 Sold goods for cash udn eky ospk 40000
6 Paid Salaries osru fn;k 30000
8 Cash Purchases udn O;; fd;k 10000
9 Purchased goods from Hari Om 16000
gfj vkse ls lkeku [kjhnk
15 Sold goods to Manmohan 24000
eueksgu dks lkeku cspk
20 Paid to Hari Om gfj vkse dks Hkqxrku fd;k 6000
21 Received from Manmohan eueksgu ls jksdM+ fy;k 20000
25 Cash Sales udn foØ; 35000
30 Paid Rent fdjk;k fn;k 12000

Question No 14.Prepare Bank Reconciliation Statement from the following transactions :
fuEufyf[kr ysu nsu ls cSd
a lekIr fooj.k rS;kj djsAa
Balance as per Cash Book 4000
jksdM cêh ds vuqlkj “ks’k
Cheque issued but not presented 1000
pSd tkjh fd;k x;k ysfdu izLrqr ugha fd;k x;k
Cheque deposited but not cleared 3000
pSd tek djok;k ijUrq olwy ugha gqvk
Bank charges 800
cSd
a [kpsZ
Interest allowed by Bank 250

cSd
a }kjk O;kt fn;k x;k
Insurance premium paid by Bank on 100
cSd
a ds }kjk xzkgd dh chek fdLr nh xbZ
Behalf of customer
xzkgd dh vksj ls
6

OR
What is Bank Reconciliation Statement ? State four causes of difference between
balance of Cash Book and Pass Book.
cSd
a lek?kku fooj.k D;k gS\ jksdM+ cêh vkSj ikl cqd ds varj ds dksbZ pkj dkj.k
crkb;sA

Question No 15.Rajat, Ashish and Abhay are three friends. They start their individual businesses of
sale and purchase of goods. 6x1=6
th
On 15 March, 2020 Rajat purchases goods worth 1000 from Ashish. Rajat is not in
a position to pay the amount. Rajat requests Ashish to allow him a credit period of
two months. Ashish agrees and Ashish draws a bill of 1000 on Rajat for two
months. Rajat accepts the bill and returns it to Ashish. Ashishendorses the bill to
Abhay because he has to pay the Abhay 1000. On the due date the bill is honored
and Abhay gets the required amount. Give journal entries in the books of all the
parties.
jtr] vk”kh’k vkSj vHk; rhu nksLr gSA mUgksus eky dh [kjhn vkSj fcØh dk
O;fDrxr O;kikj “kw: fd;kA
15 ekpZ 2020 dks jtr us v”kh’k ls 1000 :Ik;s dk lkeku [kjhnkA jtr jde
pqdkus dh fLFkfr esa ugha gSA jtr us v”kh’k ls Mk;Zuk dh f dog mls 2 eghus dk
le; ns nsA v”kh’k lger gks x;k vkSj v”kh’k esa jtr ij 2 eghus dk 1000 :I;s
dk fcy fy[kk fn;kA jtr us fcy Lohdkj fd;k vkSj fcy okfil&v”kh’k dks ns
fn;kA vk”kh’k us ;g fcy vHk; dks gLrkrfjr dj fn;kA ifjiDr frfFk dks vHk; us
;g fcy pqdk fn;kA jtr] vk”kh’k vkSj vHk; dh iqLrdksa esa izfof’V;ka nsA
Question No 16.Rectify the following errors : 2x3=6
Lak”kksf/kr izfof’V;ka dhft,
(i) Wages 10000 paid for the installation of the machinery debited to wages
account.
Ek”khujh dh LFkkiuk ds fy, 1000 :Ik;s etnwjh nh ysfdu mls etnwjh
[kkrs esa MsfoV dj fn;kA
(ii) Cash 2000 received from Payal has been recorded as received from Palak.
Ikk;y ls 2000 :Ik;s izkIr fd, ysfdu mls iyd ls izkIr fy, fn[kk;k
x;kA
(iii) Sales Book is over cast by 3000.
foØ; cêh 3000 :Ik;s ls T;knk gks xbZA

OR
(i) What do you understand by rectification of errors ? 3x2=6
v”kqf);ksa ds la”kks/ku ls vki D;k le>rs gS\
(ii) What do you understand by errors of commission ?
Hkwy&pwd dh v”kqf) ls vki D;k le>rs gS\

Question No 17. Ram, a trader, purchased a truck for 200000. The truck was purchased on Ist July
2019 depreciation was charged @ 10% pa on diminishing balance method. On 1 st
October, 2021, the truck met an accident and insurance company admitted a claim
of 79000. The claim was received by cheque on 1st October, 2021. You are required
to prepare truck account assuming books are closed on 31 st December every year.
8
jke] ,d O;kikjh us 200000 :I;s dk ,d Vªd [kjhnkA Vªd
s dks 1 tqykbZ 2019 dks
[kjhnk x;kA Vªd ij 10/10 fof’kZd nj ls Øekxr gkl fof| }kjk ewY;gkl
yxk;k x;kA vDVwcj 2021 dks Vªd dk ,sDlhMSVa gks x;k rFkk chek dEiuh us
79000 :I;s dk nkok Lohdkj fd;kA 1 vDVwcj 2021 dks 79000 :I;s dk nkok
psd }kjk izkIr gqvkA ;g ekudj Vªd [kkrk rS;kj djsa fd fdrus gj lky 31
fnlacj dks can gksrk gSA
OR

(i) State two causes of depreciation. 4
gkl ds nks dkj.k crkb,A
(ii) Give two differences between straight live method and diminishing 4
balance method of charging depreciation.
LFkk;h fd”r ----- i)fr vkSj Øekxr gkl i)fr ds nks varj crkb,A

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