Class 11 PT II Question Paper 2025-26 Accountancy

CBSE CLASS 11
PT II Question Paper
Session 2025-26

ACCOUNTANCY

Exam CBSE Class 11
Subject Accountancy
Session 2025-26
Document Type PT II Question Paper

Notes · Sample Papers · Previous Year Papers · Mock Tests

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Question Paper
SECOND UNIT TEST
SESSION: 2025-2026 ag
CLASS – XI MAXIMUM MARKS- 40
SUBJECT – ACCOUNTANCY (055) TIME – 1HOUR 30 MINS

General Instructions:
(a)� This question paper contains 18 questions and contains 4 pages.
(b)�Marks are indicated against each question.

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(c)� Answers to the Question no 1 to 11 carrying 1 mark each.

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(d)�Answers to the Question no 12 to 14 carrying 3marks each.

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(e)� Answers to the Question no 15 &16 carrying 4marks each.

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(f)� Answers to the Question no 17 &18 carrying 6 marks each.

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(g)�Attempt all parts of the question together.

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1. A bank reconciliation statement is a: -
A)�Ledger Account
B)� Part of the final accounts
C)� Memorandum statement
D)�Subsidiary book
2. Assertion (A): Depreciation is a non-cash expense. 1
Reason (R): It does not involve any cash outflow at the time of charging.
A)�Both A and R are true, and R is the correct explanation of A.
B)� Both A and R are true, but R is not the correct explanation of A.

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C)� A is true, but R is false.
D)�A is false, but R is true.

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The total cost of an asset includes:

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A)�Purchase price only
B)� Purchase price + installation charges + freight
C)� Freight only
D)�Installation charges only
3. Assertion (A): The debit side of the bank column of the cash book is compared with the 1
credit side of the pass book.
Reason (R): The cash book is prepared from the point of view of the business, where
deposits are debits and the pass book is prepared from the bank’s point of
view, where deposits are credits.

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A)� Both A and R are true, and R is the correct explanation of A.

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B)� Both A and R are true, but R is not the correct explanation of A.

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C)� A is true, but R is false.

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D)� A is false, but R is true.

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Cash Book balance was ₹1,790 when compared with the bank statement it was identified

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bank statement will be
A)�₹70 (Dr.)
B)� ₹1,570 (Cr.)
C)� ₹2,010 (Cr.)
D)�₹3650(Cr.)
From the given hypothetical situation, answer Q4 – Q6
Efficient Manufacturing Pvt. Ltd., a production-oriented company, acquired an industrial

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machine on 1st April 2024, to enhance its production capacity. The machine was

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purchased for ₹5,00,000. The company estimates the machine's useful life to be 10 years,

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after which it will have a scrap value of ₹1,00,000.
The objective of the company is to calculate and do the necessary treatment for annual
depreciation for the machine using Straight Line Method (SLM), when books are closed
on 31s March every year.
4. What is the rate of depreciation per annum? 1
A)� 10%
B) 8%
C)� 5%
D)� 2%
5. What is the entry for providing depreciation at the end of the year? 1
A)�Depreciation A/c Dr. 50,000
To Machinery A/c 50,000
B)� Depreciation A/c Dr. 40,000
To Machinery A/c 40,000
C)� Machinery A/c Dr. 50,000
To Depreciation A/c 50,000
D)� Machinery A/c Dr. 40,000
To Depreciation A/c 40,000
6. Which of the following information is not true about SLM? 1
A)� Asset can be completely written off.
B)� Depreciation is charged on the original cost of the asset.
C)� Calculation of depreciation is simple.
D)� This method is approved by Income Tax authorities.
7. Bank charges debited by the bank but not recorded in the Cash Book, when debit balance 1
of Cash Book is given would be:
A)�Added to the Cash book balance.
B)� Subtracted to the Cash book balance.
C)� Added to the Pass Book balance.
D)�Subtracted to the Pass Book balance.
8. Which of the following is not an error of commission: 1
A)�A sale of ₹2,000 not recorded in the books.
B)� Rent paid to landlord was posted to Landlord's Account
C)� A purchase of ₹1,500 was wrongly posted to sales Account.
D)�Instead of crediting Akash credited the other creditor, Ansh.
9. ____________ is created due to profit on the sale of Fixed Asset. 1
A)� Capital Reserve
B)� Revenue Reserve
C)� Specific reserve
D)� General reserve
10. If the trial balance agrees, it implies that 1
A)� there is no error in books
B)� there may be two sided errors in the book
C)� there may be one sided error in the books
D)� there may be both two sided and one-sided errors in the books
OR
Which item shows a debit balance in the Trial Balance?
A)�Salary outstanding
B)� Prepaid Expense
C)� Purchase Return
D)�Sales
11. Workmen’s Compensation Fund is : 1
A)� Revenue Reserve
B)� Capital Reserve

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C)� Secret Reserve

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D)� None of the above
OR
It is a charge against profit and created irrespective of whether there is a profit or loss in
the business.
A)� Capital Profit
B) Reserve
C)� Provision
D)� None of the above
12. Distinguish between Reserve and Provision on the basis of Nature, Purpose and Effect on 3

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Profit.

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OR
Distinguish between Revenue Reserve and Capital Reserve on the basis of Source, Usage
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and Purpose.
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13. Explain the following types of errors with example. 3
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a g balances appear in the books of Diamond Ltd. on 1 January 2024.
(i) Errors of Commission; (ii) Errors of Principle and (iii) Errors of Omission.
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14. The following 3
Machinery A/c ₹15,00,000
Provision for Depreciation A/c ₹5,50,000
On 1st April 2024, a machinery which was purchased on 1st January 2021 for ₹2,00,000
was sold for ₹75,000. Depreciation is provided on machinery at 20% p.a. on Straight line
Method and books are closed on 31st December every year.
Prepare Machinery Disposal Account when Provision for Depreciation Account is

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maintained.

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15. Prepare a Trial Balance from the following balances of accounts in the books of Yash 4
Brothers as on 31st March, 2025.

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Names of Accounts Amount
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Names of Accounts Amount

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(₹) (₹)
Stock (1/04/2024) 60,000 Discount allowed 6,000
Purchases 2,10,800 Cash at Bank 15,000
Sales 2,60,000 Bad Debts 7,000
Carriage Inward 12,000 Debtors 44,400
Cash 26,000 Creditors 49,000
Furniture 26,000 Provision for Doubtful debts 2,800
Depreciation 8,000 Input CGST 8,000

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Drawings 15,000 Input SGST 8,000

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Return Outwards 6,400 Output CGST 12,000

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Return Inwards 2,000 Output SGST 12,000

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16. Prepare Bank Reconciliation Statement as on 31st March, 2025 from the following

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Bank statement showed credit, i.e. favourable balance of ₹9,214.

ag A)�On 29th March, 2025 bank credited ₹1,650 by error.
B)� Cheques totalling ₹4,500 issued on 29th March, 2025 were not cleared.
C)� Life Insurance premium of ₹950, paid by a standing order was not recorded in the cash
book.
D)�A cheque of ₹600 received, deposited and credited by bank, was accounted as a receipt
in the cash column of the Cash Book.
E)� Other cheques for ₹8,500 were deposited on 27th March, 2025 but cheques for ₹6,000
were collected by the bank on 31st March, 2025 and remaining on 2nd April, 2025.

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17. A)� Briefly state the meaning of Depreciation, Amortisation and Depletion. 6
B)� Explain any three needs for providing Depreciation.
OR
Ashok Ltd. purchased a machinery for ₹75,000 on 1st April, 2023. A part of this machine
purchased for ₹ 15,000, was sold for ₹ 12,500 on 1st April, 2024. Depreciation was
provided @ 10% p.a. on original cost of the machinery. Accounts are closed on 31st
March every year. Prepare Machinery Account, Provision for Depreciation Account,
Machinery Disposal Account and for two years ending 31st March, 2025.
18. Pass the necessary rectifying entries in the books of Mr. A : 6
A)�Goods worth ₹500 returned by Ram not entered though the goods were included in the
stock.
B)� Furniture purchased for ₹1,500 was debited to Purchase A/c.
C)� An amount of ₹450 received as Interest from Mukesh was credited to Mukesh personal
A/c.
D)�Purchased goods from Shankar for ₹750 and entered in Sales book for ₹570.
E)� Sales book was overcast by ₹200.
F)� Purchase return Book was undercast by ₹600.

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