TBSE Class 11 Sample Paper 2023 Accountancy (Half Yearly)

MODEL QUESTION
Class - XI : ACCOUNTANCY : Half-Yearly Exam. : 2022-23 : Marks - 80

I. §!ë˛Ü˛ í˛z_Ó˚!ê˛ !lÓ≈yã˛l ܲˆÏÓ˚y ıÈüÈ 1x10=10
1. !•§yÓ !lܲy¢ •° Èüü
åaä ܲ°y G !ÓK˛yˆÏlÓ˚ xÇ¢ åbä •z!ï˛•y§ G Ë)˛ˆÏàyˆÏ°Ó˚ xÇ¢
åcä Ó˚yT˛…!ÓK˛yl G §Ùyç!ÓK˛yˆÏlÓ˚ xÇ¢ ådä Ê˛!°ï˛ !ÓK˛yˆÏlÓ˚ xÇ¢
2. !lˆÏã˛Ó˚ ˆÜ˛yl‰!ê˛ ÓƒyÓ§y!Î˚ܲ ˆ°lˆÏòl lÎ˚ ⁄
åaä ܲÙ≈ã˛yÓ˚#Ó˚ ˆÓï˛ˆÏlÓ˚ çlƒ 5,000 ê˛yܲy ≤Ãòyl
åbä ÓƒÓ§yˆÏÎ˚Ó˚ çlƒ 20,000 ê˛yܲyÓ˚ xy§ÓyÓ Ü˛Î˚
åcä Óƒ!=˛àï˛ ÓƒyˆÏAܲÓ˚ ~ܲyí˛zrê˛ ˆÌˆÏܲ ˛õ%ˆÏeÓ˚ !ê˛í˛z¢l !Ê˛ ÓyÓò 2,000 ê˛yܲy ≤Ãòyl
ådä ˛õ%ˆÏeÓ˚ !ê˛í˛z¢l !Ê˛ ÓyÓò ÓƒÓ§yÎ˚ ˆÌˆÏܲ 3,000 ê˛yܲy ≤Ãòyl
3. ÓƒyÓ§yˆÏÎ˚Ó˚ ç#ÓlܲyˆÏ° !•§yÓÓ˚«˛î G xy!Ì≈ܲ !ÓÓÓ˚î# ≤ÛˆÏï˛Ó˚ §ÙÎ˚ ˆÜ˛yl‰ !•§yÓÓ˚«˛ˆÏîÓ˚ ôyÓ˚îy!ê˛ xl%§Ó˚î
ܲÓ˚y í˛z!ã˛ï˛ ⁄
åaä Ó˚«˛î¢#°ï˛y åbä !Ù°Ü˛Ó˚î
åcä !•§yÓܲy° ådä ~Ó˚ ˆÜ˛yl!ê˛•z lÎ˚
4. ã˛°Ùyl ≤Ã!ï˛¤˛yˆÏlÓ˚ xl%Ùyl!ê˛ !ܲ ⁄
åaä ܲyÓ˚Óy!Ó˚ ≤Ã!ï˛¤˛yl!ê˛ x!l!ò≈T˛ §ÙÎ˚ܲy° ôˆÏÓ˚ ã˛°ˆÏÓ
åbä ≤Ã!ï˛¤˛yl!ê˛ á%Ó ˆÓ!¢!òl fiÌyÎ˚# •ˆÏÓ ly
åcä ≤Ã!ï˛¤˛yl!ê˛Ó˚ xyÎ˚%flÒy°ˆÏܲ ܲï˛Ü˛à%!° «%˛o «%˛o §ÙˆÏÎ˚Ó˚ !˲!_ˆÏï˛ Ë˛yà ܲÓ˚y •Î˚
ådä ˆÜ˛yl!ê˛•z lÎ˚
5. !lˆÏã˛Ó˚ ˆÜ˛yl‰!ê˛ §!ë˛Ü˛ Èüü
åaä òyÎ˚ ù §¡õ!_  Ù)°ôl åbä §¡õ!_ ù òyÎ˚ Èüü Ù)°ôl
åcä Ù)°ôl ù §¡õ!_ Èüü òyÎ˚ ådä Ù)°ôl ù §¡õ!_  òyÎ˚
6. ˛õyGlyòyÓ˚ˆÏܲ xÌ≈ ≤Ãòyl ܲÓ˚yÓ˚ xÌ≈ ܲ# ⁄
åaä §¡õ!_Ó˚ •…y§ ~ÓÇ òyˆÏÎ˚Ó˚ •…y§ åbä §¡õ!_Ó˚ Ó,!Âô ~ÓÇ òyˆÏÎ˚Ó˚ •…y§
åcä §¡õ!_Ó˚ Ó,!Âô ~ÓÇ òyˆÏÎ˚Ó˚ Ó,!Âô ådä §¡õ!_Ó˚ •…y§ ~ÓÇ òyˆÏÎ˚Ó˚ Ó,!Âô
7. Ùç%Ó˚# (wages) ˆÜ˛yÌyÎ˚ !°!˛õÓÂô ܲÓ˚y •ˆÏÓ ⁄
åaä ܲÎ˚ÈüÈ!ÓܲÎ˚ !•§yˆÏÓÓ˚ ˆí˛!Óê˛ !òˆÏܲ åbä °y˲ÈüÈ«˛!ï˛Ó˚ !•§yˆÏÓ ˆí˛!Óê˛ !òˆÏܲ
åcä ܲÎ˚ÈüÈ!ÓܲÎ˚ !•§yˆÏÓ ˆÜ˛!í˛ê˛ !òˆÏܲ ådä òyˆÏÎ˚Ó˚ !•§yˆÏÓ
8. ˆÓ˚GÎ˚y!وϰÓ˚ §y•yˆÏ΃ ôÓ˚y ÎyÎ˚ly ˆÎ Ë%˛°!ê˛ñ ˆ§!ê˛ •° Èüü
åaä ˆÎyàÈüÈ!ÓˆÏÎ˚yˆÏàÓ˚ Ë%˛° åbä ˆÓòy!á°yÓ˚ Ë%˛°
åcä SÈyˆÏí˛¸Ó˚ Ë%˛° ådä l#!ï˛àï˛ Ë%˛°
9. í˛zò‰Óï≈˛ ˛õe •° ~ܲ!ê˛ Èüü
åaä çyˆÏÓòy åbä á!ï˛Î˚yl
åcä ˆÓ˚GÎ˚y!Ù° ådä xy!Ì≈ܲ !ÓÓÓ˚î#
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10. °y˲ÈüÈ«˛!ï˛Ó˚ !•§yˆÏÓ Ü˛# ˆçÓ˚ ˆòáyÎ˚ ⁄
åaä §Ó§ÙÎ˚ ˆÜ˛!í˛ê˛ ˆçÓ˚ åbä §Ó§ÙÎ˚ ˆí˛!Óê˛ ˆçÓ˚
åcä ˆí˛!Óê˛ !ܲÇÓy ˆÜ˛!í˛ê˛ ˆÎˆÏܲyl ˆçÓ˚ ådä ~•z !•§yÓ áyˆÏï˛ ˆÜ˛yˆÏly ˆçÓ˚ ÌyˆÏܲly
II. ~ܲ ¢ˆÏ∑‡ÓyˆÏܲƒ í˛z_Ó˚ òyG ıÈüÈ 1x20=20
11. !•§yÓ !lܲy¢Ü˛Ó˚î ܲyˆÏܲ ӈϰ ⁄
12. xy!Ì≈ܲ âê˛ly !ܲ ⁄
13. ÓƒÓ§y!Î˚ܲ §_¥yÓ˚ ôyÓ˚îy !ܲ ⁄
14. ã˛°Ùyl ≤Ã!ï˛¤˛yˆÏlÓ˚ ~ܲ!ê˛ ˜Ó!¢T˛ƒ í˛zˆÏÕ‘á ܲˆÏÓ˚y–
15. Ó˚«˛î¢#°ï˛yÓ˚ l#!ï˛ !ܲ ⁄
16. CGST §¡õ)î≈ lyÙ !ܲ ⁄
17. !•§yÓÈüÈ!lܲy¢ §Ù#ܲÓ˚î §)e!ê˛ !ܲ ⁄
18. !•§yÓ Ü˛y° !ܲ ⁄
19. GDDP ܲ# ⁄
20. ˆ°lˆÏòˆÏlÓ˚ !°!˛õÓÂôܲÓ˚î ܲ#˲yˆÏÓ Ü˛Ó˚y •Î˚ ⁄
21. làòyl Ó•z !ܲ ⁄
22. ò%•z ï˛Ó˚Ê˛y òy!á°y ˛õÂô!ï˛ Ü˛# ⁄
23. !Ó˛õÓ˚#ï˛ òy!á°y !ܲ ⁄
24. ˆÓ˚GÎ˚y!Ù° ܲyˆÏܲ ӈϰ ⁄
25. x!l!Ÿã˛ï˛ !•§yÓ Ü˛yˆÏܲ ӈϰ ⁄
26. l#!ï˛àï˛ Ë%˛° ܲ# ⁄
27. xy!Ì≈ܲ !ÓÓÓ˚î# !ܲ ⁄
28. ܲÎ˚ÈüÈ!ÓܲÎ˚ !•§yÓ Ü˛ˆÏܲ ӈϰ ⁄
29. ܲyÎ≈ܲÓ˚ Ù%lyÊ˛y ܲ# ⁄
30. í˛zmï≈˛ ˛õe !ܲ ⁄
III. x!ï˛ §ÇˆÏ«˛ˆÏ˛õ í˛z_Ó˚ òyG ıÈüÈ 2x5=10
31. !•§yÓ !lܲy¢ ܲÓ˚ˆÏîÓ˚ í˛zˆÏj¢ƒ !ܲ ⁄
32. ˛õîƒ G ˆ§Óy ܲˆÏÓ˚Ó˚ 2!ê˛ ˜Ó!¢T˛ƒ !°á–
33. Pass Journal entries.
(i) Business started with cash Rs. 5000.
(ii) Telephone bill paid by cheque Rs. 4000.
34. ò%•zâÓ˚y làòyl Ó•z ܲ# ⁄ ~Ó˚ ~ܲ!ê˛ §%!Óôy í˛zˆÏÕ‘á ܲÓ˚–
35. Calculate Gross Profit by using the following data :
Opening stock Rs. 15,000
Purchases Rs. 30,000
Sales Rs. 50,000
Wages Rs. 5,000
Closing stock Rs. 12,000
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IV. §ÇˆÏ«˛ˆÏ˛õ í˛z_Ó˚ òyG ıÈüÈ 3x2=6
36. Journalise the following transactions in the books of Himanshu :
2021
Dec. 01. Business started with cash Rs. 1500
Dec. 05. Purchased goods for cash Rs. 5000
Dec. 07. Sold goods to Swati Rs. 2000
Dec. 08. Purchased furniture Rs. 3000
Dec. 20. Cash received from Swati in full settlement Rs. 1800
Dec. 30. Paid Rent Rs. 1500
37. Record the following transactions in a purchases Day Book of Messrs Gupta & Sons.
16-2-2021. Purchased from M/s M & Co. 25 bales of jute @ Rs 200 per bale.
Less : Trade discount @ 5% and cash discount @ 6%.
22-2-2021. Purchased from W. Dealers 20 bales of wool pieces @ Rs. 2500 per
bale. Less : 8% Trade Discount and Freight charges being Rs. 180.
V. í˛z_Ó˚ òyG ıÈüÈ 4x6=24
38. xy!Ì≈ܲ !ÓÓÓ˚î# ˜ï˛!Ó˚Ó˚ ˆ«˛ˆÏe ôyÓ˚yÓy!•Ü˛ï˛yÓ˚ ôyÓ˚îy à%Ó˚%c˛õ)î≈ ˆÜ˛l ⁄ Óƒyáƒy ܲÓ˚–
39. Journalise the following transaction in the Books of Sanju and post them into the
Ledger.
January, 2021.
1. Cash in hand Rs. 6000; cash at Bank Rs. 5000.
3. Sold goods to Karuna Rs. 5500.
4. Cash sales Rs. 10,000.
6. Cash received from Karuna Rs. 5000.
7. Cheque given to Rupali Rs. 10000.
10. Paid General Expence Rs. 500.
40. Record the following transaction in Simple Cash Book for November 2021.
01. Cash in hand Rs. 12,500.
04. Cash paid to Hari Rs. 600.
07. Purchased goods Rs. 800.
12. Cash received from Amit Rs. 1,960.
16. Sold goods for cash Rs. 800.
20. Paid to Manish Rs. 590.
25. Paid cartage Rs. 100.
31. Paid salary Rs. 1000.
41. Enter the following transactions in a double-column cash book and draw up balances
as on 8th February, 2021 in the books of Kamal.
2021.
February 1. Cash in hand Rs. 4,500
Cash at Bank Rs. 6,300
2. Cash deposited into Bank Rs. 2,500
3. Received from A & Co. (Cash Rs. 50 and cheque Rs. 150) Rs. 200
4. Received from Khan Bros. a cheque Rs. 1700
5. Withdrawn by cheque for office cash Rs. 1200
6. Deposited into Bank the cheque received from Khan Bros. Rs. 1700
7. Paid salary to the staff Rs. 350
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42. Make out a trial Balance from the following Balances as on 31st Dec., 2021.
Repairing Rs. 500 ; Sales Rs. 25000 ; Interest received Rs. 120 ; Purchases Rs. 30,000;
Discount Received Rs. 280 ; Provision for Bad Debts Rs. 500 ; Horses and carts
Rs. 2000 ; Loan Advanced Rs. 2000 ; Stock (1st January 2021) Rs. 5000 ; Discount
allowed Rs. 220 ; Drawings A/c Rs. 2500 ; Commission Rs. 500 ; Closing stock Rs.
9000.
43. ˆê˛∆!í˛Ç !•§yÓ G °y˲ÈüȈ°yܲ§yl !•§yˆÏÓÓ˚ ÙˆÏôƒ ˛õyÌ≈ܲƒ !°á (Differences between Trading Account
and Profit & Loss Account) –
VI. í˛z_Ó˚ òyG ıÈüÈ 5x2=10
44. From the following Trial Balance and other information supplied by Mr. Apurba Basu,
Prepare a Trading Account and Profit & Loss Account for the year ended 31st Dec.
2021.
Ledger Balances Debit . Credit .
Amount Amount
Rs. . Rs. .
Opening stock 30,000 – .
Purchases and sales 1,25,000 1,95,000
Returns 7,000 5,000
Drawings 9,000 – .
Capital – . 77,000
Carriage inward 4,000 – .
Discount 2,000 3,000
Commission 3,600 6,100
Debtors and creditors 32,000 24,000
Machinery 50,000 – .
Bad Debts 3,000 – .
Provision for Bad debts – . 2,500
Bank overdraft – . 8,000
Cash in hand 55,000 – .
3,20,600 3,20,600
Other information :
(i) Closing stock Rs. 16,000.
45. From the balances in the books of Sri S. Das, Prepare a balance sheet as on 31st
December, 2021 and ascertain the amount of capital as on that date ; Goodwill Rs.
28,000 ; Land and building Rs. 80,000 ; Plant and Machinery Rs. 30,000 ; Furniture
and fixture Rs. 10,000 ; Investment Rs. 9,000 ; Stock-in-trade Rs. 13,000 ; Sundry
debtors Rs. 8,500 ; Bills receivable Rs. 3,500 ; Cash at Bank Rs. 3,000 ; Cash in hand
Rs. 2,000 ; Sundry Creditors Rs. 12,000 ; Bills payable Rs. 4,000 ; Loans Rs. 3,800.

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MODEL QUESTION
Class - XI : ACCOUNTANCY : Annual Exam. : 2022-23 : Marks - 80

I. §!ë˛Ü˛ í˛z_Ó˚!ê˛ !lÓ≈yã˛l ܲˆÏÓ˚y ıÈüÈ 1x10=10
1. ÓƒyÇܲ !•§yÓ !Ù°Ü˛Ó˚î !ÓÓÓ˚î# ≤Ã›ï˛ Ü˛ˆÏÓ˚ Èüü
åaä ÓƒyÇܲ åbä ÓƒyLjÏܲÓ˚ xyÙylï˛Ü˛yÓ˚#
åcä ܲÓ˚ ܲï≈,˛˛õ«˛ ådä ˆÜ˛yˆÏly!ê˛•z lÎ˚
2. ÓƒyLjÏܲ !Ù°Ü˛Ó˚î !ÓÓÓ˚î# ≤Ã›ï˛ Ü˛Ó˚yÓ˚ ≤ÈÏÎ˚yçl ˆòáy ˆòÎ˚ Èüü
åaä á!ï˛Î˚yˆÏl àÓ˚!Ù° •ˆÏ° åbä çyˆÏÓòyÎ˚ àÓ˚!Ù° •ˆÏ°
åcä ˆÓ˚GÎ˚y!وϰÓ˚ àÓ˚!Ù° •ˆÏ° ådä làòyl Ó•z G ˛õy§ Ó•zˆÏÎ˚ àÓ˚!Ù° •ˆÏ°
3. Ë%˛° §ÇˆÏ¢yôˆÏlÓ˚ òy!á°y ˆÜ˛yÌyÎ˚ ܲÓ˚y •Î˚ ⁄
åaä ܲÎ˚ Ó•zˆÏÎ˚ åbä !ÓܲÎ˚ Ó•zˆÏÎ˚
åcä ≤ÃÜ,˛ï˛ çyˆÏÓòyÎ˚ ådä ˆÓ˚GÎ˚y!وϰ
4. ˆÎ òy!á°yÓ˚ §y•yˆÏ΃ !•§yˆÏÓÓ˚ !Ó!˲ߨ Ë)˛°à%!° §ÇˆÏ¢yôl ܲÓ˚y •Î˚ ï˛yˆÏܲ ӈϰ Èüü
åaä ~ܲ ï˛Ó˚Ê˛y òy!á°y åbä ò%ÈüÈï˛Ó˚Ê˛y òy!á°y
åcä Ë)˛° §ÇˆÏ¢yôܲ òy!á°y ådä !•§yÓ òy!á°y
5. xÓã˛Î˚ ˆÜ˛yl‰ §¡õ!_Ó˚ í˛z˛õÓ˚ ôyÎ≈ ܲÓ˚y •Î˚ Èüü
åaä fiÌyÎ˚# åbä xfiÌyÎ˚#
åcä x°#ܲ ådä flõ¢≈ˆÏÎyà
6. §!M˛!ï˛ •° Èüü
åaä °yˆÏ˲Ó˚ Órê˛l åbä °yˆÏ˲Ó˚ SÈÑyê˛
åcä §¡õ!_ ˆÌˆÏܲ §,!T˛ ådä òyÎ˚ ˆÌˆÏܲ §,!T˛
7. Î!ò ï%˛!Ù Ü˛Î˚ÈüÈ!ÓܲÎ˚ !•§yˆÏÓ Gross Loss ˛õyGñ ï˛y ˆ≤ÃÓ˚î ܲÓ˚y •ˆÏÓ Èüü
åaä Ù)°ôl !•§yˆÏÓ åbä í˛zˆÏ_y°ˆÏlÓ˚ !•§yˆÏÓ
åcä °y˲ÈüÈ«˛!ï˛Ó˚ !•§yˆÏÓÓ˚ ˆí˛!Óê˛ !òˆÏܲ ådä °y˲ÈüÈ«˛!ï˛Ó˚ !•§yˆÏÓÓ˚ ˆÜ˛!í˛ê˛ !òˆÏܲ
8. í˛zò‰Óï≈˛ ˛õˆÏe ܲ# ôÓ˚ˆÏîÓ˚ ˆçÓ˚ ˆòáyÎ˚ ⁄
åaä §Ó§ÙÎ˚ ˆí˛!Óê˛ ˆçÓ˚ åbä §Ó§ÙÎ˚ ˆÜ˛!í˛ê˛ ˆçÓ˚
åcä ˆí˛!Óê˛ !ܲÇÓy ˆÜ˛!í˛ê˛ ˆÎˆÏܲyl ˆçÓ˚ ådä ˆÜ˛yl‰ ˆçÓ˚ ÌyˆÏܲ ly
9. !•§yÓ Ó˚«˛ˆÏîÓ˚ xÈüȧ¡õ)î≈ ï˛Ìƒ§Ù)ˆÏ•Ó˚ ˆÜ˛Ô¢°!ê˛ •ˆÏFSÈ Èüü
åaä ˜ÓK˛y!lܲ åbä x˜ÏÓK˛y!lܲ
åcä x!lÎ˚Ùyl%à ådä åaä ~ÓÇ åbä í˛z˲Î˚•z
10. ôyˆÏÓ˚ ܲÎ˚ ܲÓ˚yÓ˚ çlƒ ܲ# !•§yÓ˛ ≤Ã›ï˛ Ü˛Ó˚y •Î˚ ⁄
åaä ˆòlyòyÓ˚ åbä ˛õyGlyòyÓ˚
åcä làòyl Ó•z ådä °y˲«˛!ï˛Ó˚ !•§yÓ
II. ~ܲ ¢ˆÏ∑‡ÓyˆÏܲƒ l#ˆÏã˛Ó˚ ≤ß¿à%!°Ó˚ í˛z_Ó˚ òyG ıÈüÈ 1x20=20
11. ÓƒyˆÏAܲÓ˚ !Ù°Ü˛Ó˚î !ÓÓÓ˚î# !ܲ ⁄
12. ˛õy§Ó•z !ܲ ⁄
13. ÓƒyÇܲ çÙy!ï˛!Ó˚=˛ (Bank Overdraft) ܲyˆÏܲ ӈϰ ⁄
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14. làòyl Ó•zˆÏÎ˚Ó˚ ˆçÓ˚ ~ÓÇ ˛õy§Ó•zˆÏÎ˚Ó˚ ˆçˆÏÓ˚Ó˚ ÙˆÏôƒ àÓ˚!وϰÓ˚ 1!ê˛ Ü˛yÓ˚î !°á–
15. Ë%˛° §ÇˆÏ¢yôܲ òy!á°y ܲyˆÏܲ ӈϰ ⁄
16. ˆÓòy!á°yÓ˚ Ë%˛° !ܲ ⁄
17. x!l!Ÿã˛ï˛ !•§yÓ (Suspense Account) Ó°ˆÏï˛ !ܲ Ó%V˛ ⁄
18. “Purchases book was undercast by Rs. 100” Èüü °y˲ÈüÈ«˛!ï˛ !•§yÓ ≤ÛˆÏï˛Ó˚ ˛õˆÏÓ˚ §ÇˆÏ¢yôl#
òy!á°y ˆòáyG–
19. xÓã˛Î˚ §!M˛!ï˛ ly ˲!Ó£ÏƒÍ ÓƒÓfiÌy ⁄
20. ˲!Ó£ÏƒÍ ÓƒÓfiÌyÓ˚ í˛zˆÏj¢ƒ !ܲ ⁄
21. ˆÙyê˛ «˛!ï˛ (Gross Loss) Ó°ˆÏï˛ Ü˛# ˆÓyV˛ ⁄
22. òyÎ˚ Ó°ˆÏï˛ !ܲ ˆÓyV˛ ⁄
23. ÓˆÏܲÎ˚y áÓ˚ã˛ Ü˛yˆÏܲ ӈϰ ⁄
24. §¡õ!_Ó˚ 1!ê˛ ˜Ó!¢T˛ƒ !°á–
25. x°#ܲ §¡õ!_Ó˚ (Fictitious Assets) ~ܲ!ê˛ í˛zòy•Ó˚î òyG–
26. !lê˛ Ù%lyÊ˛y (Net profit) Ó°ˆÏï˛ !ܲ Ó%V˛ ⁄
27. !•§yÓ !lܲy¢Ü˛Ó˚ˆÏî x§¡õ)î≈ ï˛Ìƒy!ò Ó°ˆÏï˛ !ܲ Ó%V˛⁄
28. ˆÜ˛yl‰ !ÓÓÓ˚î#Ó˚ ÙyôƒˆÏÙ x§¡õ)î≈ ï˛Ìƒy!ò ˆÌˆÏܲ °y˲ÈüÈ«˛!ï˛ !lî≈Î˚ ܲÓ˚y •Î˚ ⁄
29. Adjusted Capital !ܲ ⁄
30. ~ܲï˛Ó˚Ê˛y òy!á°y ˛õÂô!ï˛ Ü˛yˆÏܲ ӈϰ ⁄
III. x!ï˛ §ÇˆÏ«˛ˆÏ˛õ í˛z_Ó˚ òyG ıÈüÈ 2x5=10
31. ˛õy§Ó•z G làòyl Ó•zˆÏÎ˚Ó˚ ˆçˆÏÓ˚Ó˚ x!وϰÓ˚ ò%!ê˛ Ü˛yÓ˚î í˛zˆÏÕ‘á ܲÓ˚–
32. xÓã˛ˆÏÎ˚Ó˚ ò%!ê˛ Ü˛yÓ˚î !°á–
33. Sarmila Ltd. recovered Rs. 4000 from Gautam, which was written off as bad debt
last year. Show the necessary journal entries.
34. §¡õ!_ G òyˆÏÎ˚Ó˚ ÙˆÏôƒ ò%!ê˛ ˛õyÌ≈ܲƒ !°á–
35. °y˲ÈüÈ«˛!ï˛Ó˚ !ÓÓÓ˚î# (Statement of Profit and Loss) Ó°ˆÏï˛ Ü˛# ˆÓyˆÏV˛y ⁄
IV. Answer the following :– 3x2=6
36. From the following figures ascertain the amount of purchases for the year ended 31st
December 2020.
Stock as on 1.1.2020 Rs. 9,000 ; Sales Rs. 80,000 ; Wages Rs. 12,000 ; Sales Return
Rs. 3,000 ; Carriage inwards Rs. 2,000 ; Stock as on 31.12.2020 Rs. 12,000 ; Rate of
Gross Profit on net sales @ 25%.
37. xy!Ì≈ܲ xÓfiÌyÓ˚ !ÓÓÓ˚î# (Statement of Affairs) G í˛zò‰Óï≈˛˛õe (Balance Sheet)-~Ó˚ ÙˆÏôƒ !ï˛l!ê˛
˛õyÌ≈ܲƒ !°á–
V. Answer the following :– 4x6=24
38. From the following particulars of Anil & Co. prepare a Bank reconciliation statement
as on August 31, 2021.
a) Balance as per Cash Book Rs. 54,000.
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b) Rs. 100 bank incidental charges debited to Anil & Co. account, which is not
recorded in Cash Book.
c) Cheques for Rs. 5,400 is deposited in the Bank but not yet collected by the Bank.
d) A cheque for Rs. 20,000 is issued by Anil & Co. not presented for payment.
39. Rectify the following errors :
a) Sales book overcast by Rs. 700.
b) Purchases book overcast by Rs. 500.
c) Sales return book overcast by Rs. 300.
d) Purchase return boo overcast by Rs. 200.
40. On July 01, 2021, X Ltd. purchased a machine for Rs. 1,08,000 and spend Rs. 12,000
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. 12,000.
Prepare machine account and Depreciation Account in the books of X Ltd. For first
three years, if depreciation is written of according to straight line method. The accounts
are closed on December 31st every year.
41. The following information have been taken from the trial balance of M/s Fair Brothers
Ltd. You are required to prepare the trading and profit and loss account on dated March
31, 2021.
Debit Balance Amount Credit Balances Amount
Rs. . Rs. .
Cash 20,000 Sales 3,61,000
Wages 45,050 Loan 12% (1.7.2020) 40,000
Return outwards 4,800 Discount Received 1,060
Bad debts 4,620 Return (purchase) 390
Salaries 16,000 Creditors 60,610
Octroi 1,000 Capital 75,000
Charity 250
Machinery 32,000
Debtors (including a
dishonoured bill of Rs.1600) 60,000
Stock 81,600
Purchases 2,60,590
Repairs 3,350
Interest on loan 1,200
Sales tax 1,600
Insurance 2,000
Rent 4,000
5,38,060 5,38,060

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Adjustments :
1. Wages include Rs. 4,000 for erection of new machinery on April 01, 2020.
2. Provide 5% Depreciation on Machinery.
3. Salaries unpaid Rs. 1,600.
4. Closing stock Rs. 81,850.
5. Create a provision at 5% on debtors.
6. Half the amount of bill is recoverable.
7. Rent is paid up to July 30, 2021.
8. Insurance unexpired Rs. 600.
42. Correct the following balance sheet and show the corrected one :
Balance Sheet
for the year ended 31st December 2021
Liabilities & Capital Amount Assets & Property Amount
Rs. . Rs. .
Capital 50,000 Sundry Debtors 40,000
Bank overdraft 30,000 Goodwill 10,000
Bills payable 10,000 Furniture & Fixture 20,000
Sundry creditors 40,000 Plant & Machinery 80,000
Provision for doubtful debts 2,000 Stock 10,000
Profit & Loss A/c 40,000 Drawings A/c. 10,000
Cash in hand 2,000
1,72,000 1,72,000
43. From the following information, calculate capital at the beginning :
Capital at the end of the year Rs. 4,00,000.
Drawings made during the year Rs. 60,000.
Fresh capital introduced during the year Rs. 1,00,000.
Profit of the current year Rs. 80,000.
VI. Answer the following questions :– 5x2=10
44. From the following balances extracted from the book of M/s Manju Chawla on March
31, 2021, you are requested to prepare the trading and profit and loss account and a
Balance sheet as on this date.
Account Title Amount Amount
Rs. . Rs. .
Opening stock 10,000 – .
Purchases and sales 40,000 80,000
Returns 200 600
Wages 6,000 – .
Dock and cleaning charges 4,000 – .
Lighting 500 – .
Misc. Income – . 6,000
Rent – . 2,000
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Capital – . 40,000
Drawings 2,000 – .
Debtors and creditors 6,000 7,000
Cash 3,000 – .
Investment 6,000 – .
Patent 4,000 – .
Land and Machinery 43,000 – .
Donations and charity 600 – .
Sales tax collected – . 1,000
Furniture 11,300 – .
1,36,600 1,36,600
Closing stock was Rs. 2,000.
(a) Interest on drawings @ 7% and interest on Capital @ 5%
(b) Land and Machinery is depreciated at 5%
(c) Interest on investment @ 6%
(d) Unexpired rent Rs. 100
(e) Charge 5% depreciation on furniture.
45. Mr. Muneesh maintains his books of accounts from incomplete records. His books
provide the information :
April 01, 2020 March 31, 2021
Rs. . Rs. .
Cash 1,200 1,600
Bills receivable – 2,400
Debtors 16,800 27,200
Stock 22,400 24,400
Investment – 800
Furniture 7,500 8,000
Creditors 14,000 15,200

He withdrew Rs. 300 per month for personal expenses. He sold his investment of Rs.
16,000 at 2% premium and introduced that amount into business.

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