NIOS Class 10 April 2024 Question Paper Accountancy

This Question Paper consists of 45 questions and 20 printed pages.
ß‚ ¬˝‡Ÿ-¬òÊ ◊¥ 45 ¬˝‡Ÿ ÃÕÊ 20 ◊ÈÁŒ˝Ã ¬Îc∆U „Ò¥–

Roll No. Code No.
•ŸÈ∑˝§◊Ê¥∑§ ∑§Ê«U Ÿ¥.
67/S/A
SET/‚ ≈ A
ACCOUNTANCY
‹πÊ¥∑§Ÿ
(224)
Day and Date of Examination :
(¬⁄UˡÊÊ ∑§Ê ÁŒŸ fl ÁŒŸÊ¥∑§)
Signature of Invigilators :
(ÁŸ⁄UˡÊ∑§Ê¥ ∑§ „SÃÊˇÊ⁄U) 1.

2.

General Instructions :
1. Answers of all questions are to be given in the Answer-Book given to you.
2. 15 minute time has been allotted to read this Question Paper. The question paper will be distributed
at 02.15 p.m. From 02.15 p.m. to 02.30 p.m., the students will read the question paper only and
will not write any answer on the Answer-Book during this period.
3. Candidate must write his/her Roll Number on the first page of the Question Paper.
4. Please check the Question Paper to verify that the total pages and 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.
5. 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.
6. 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.
7. 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.
8. Write your Question Paper Code No. 67/S/A-A on the Answer-Book.
9. The Question Paper is bilingual. In case of doubt, the English version should be considered as
authentic.

67/S/A-224-A ] 1 [ Contd...

‚Ê◊Êãÿ •ŸÈŒ‡Ê —
1. ‚÷Ë ¬˝‡ŸÊ¥ ∑§ ©ûÊ⁄U •Ê¬∑§Ê ŒË ªÿË ©ûÊ⁄U-¬ÈÁSÃ∑§Ê ◊¥ „Ë Á‹π¥–
2. ß‚ ¬˝‡Ÿ-¬òÊ ∑§Ê ¬…∏Ÿ ∑§ Á‹∞ 15 Á◊Ÿ≈U ∑§Ê ‚◊ÿ ÁŒÿÊ ªÿÊ „Ò– ¬˝‡Ÿ-¬òÊ ∑§Ê ÁflÃ⁄UáÊ ŒÊ¬„⁄U ◊¥ 02.15 ’¡ Á∑§ÿÊ ¡Ê∞ªÊ–
02.15 ’¡ ‚ 02.30 ’¡ Ã∑§ ¿UÊòÊ ∑§fl‹ ¬˝‡Ÿ-¬òÊ ∑§Ê ¬…∏¥ª •ÊÒ⁄U ß‚ •flÁœ ∑§ ŒÊÒ⁄UÊŸ fl ©ûÊ⁄U-¬ÈÁSÃ∑§Ê ¬⁄U ∑§Ê߸ ©ûÊ⁄U Ÿ„Ë¥
Á‹π¥ª–
3. ¬⁄UˡÊÊÕ˸ ¬˝‡Ÿ-¬òÊ ∑§ §¬„‹ ¬Îc∆U ¬⁄U •¬ŸÊ •ŸÈ∑˝§◊Ê¥∑§ •fl‡ÿU Á‹π¥–
4. ∑Χ¬ÿÊ ¬˝‡Ÿ-¬òÊ ∑§Ê ¡ÊÚ°ø ‹¥ Á∑§ ¬˝‡Ÿ-¬òÊ ∑§ ∑ȧ‹ ¬Îc∆UÊ¥ ÃÕÊ ¬˝‡ŸÊ¥ ∑§Ë ©ÃŸË „Ë ‚¥ÅUÿÊ „Ò Á¡ÃŸË ¬˝Õ◊ ¬Îc∆ ∑ §‚’‚ ™§¬⁄U
¿U¬Ë „Ò– ß‚ ’Êà ∑§Ë ¡ÊÚ°ø ÷Ë ∑§⁄U ‹¥ Á∑§ ¬˝‡Ÿ ∑˝ Á◊∑§ UM§¬ ◊¥ „Ò¥–
5. flSÃÈÁŸc∆U ¬˝‡ŸÊ¥ ◊¥ •Ê¬∑§Ê øÊ⁄U Áfl∑§À¬Ê¥ (A), (B), (C) ÃÕÊ (D) ◊¥ ‚ ∑§Ê߸ ∞∑§ ©ûÊ⁄U øÈŸŸÊ „Ò ÃÕÊ ŒË ªß¸ ©ûÊ⁄U-¬ÈÁSÃ∑§Ê ◊¥
•Ê¬ ‚„Ë ©ûÊ⁄U Á‹Áπ∞–
6. flSÃÈÁŸc∆U ¬˝‡ŸÊ¥ ∑§ ‚ÊÕ-‚ÊÕ ‚÷Ë ¬˝‡ŸÊ¥ ∑§ ©ûÊ⁄U ÁŸœÊ¸Á⁄Uà •flÁœ ∑§ ÷ËÃ⁄U „Ë ŒŸ „Ò¥– flSÃÈÁŸc∆U ¬˝‡ŸÊ¥ ∑§ Á‹∞ •‹ª ‚
‚◊ÿ Ÿ„Ë¥ ÁŒÿÊ ¡Ê∞ªÊ–
7. § ©ûÊ⁄U-¬ÈÁSUÃ∑§Ê ◊¥ ¬„øÊŸ-Áøq ’ŸÊŸ •ÕflÊ ÁŸÁŒ¸c≈U SÕÊŸÊ¥ ∑§§•ÁÃÁ⁄UÄà ∑§„Ë¥ ÷Ë •ŸÈ∑˝§◊Ê¥∑§ Á‹πŸ ¬⁄U ¬⁄UˡÊÊÕ˸ ∑§Ê •ÿÊÇÿ
∆U„⁄UÊÿÊ ¡ÊÿªÊ–
8. •¬ŸË ©ûÊ⁄U-¬ÈÁSUÃ∑§Ê ¬⁄U ¬˝‡Ÿ-¬òÊ ∑§Ê ∑§Ê«U Ÿ¥. 67/S/A-A Á‹π¥–
9. ¬˝‡Ÿ-¬òÊ Ám÷Ê·Ë „Ò– ‚¥Œ„ ∑§Ë ÁSÕÁà ◊¥, •¥ª˝¡Ë ‚¥S∑§⁄UáÊ ∑§Ê ¬˝Ê◊ÊÁáÊ∑§ ◊ÊŸÊ ¡ÊŸÊ øÊÁ„∞–

67/S/A-224-A ] 2 [ Contd...

ACCOUNTANCY
‹πÊ¥∑§Ÿ
(224)
Time : 3 Hours ] [ Maximum Marks : 100
‚◊ÿ — 3 ÉÊá≈U ] [ ¬ÍáÊÊZ∑§ — 100
Note :
(i) This question paper consists of 45 questions in all.
(ii) All the questions are compulsory. Internal choices are given in some questions.
(iii) Marks are given against each question.
(iv) Section - A consists of
Q.No. 1 to 20 that are Multiple Choice Questions (MCQs) carrying one mark each. Select and
write the most appropriate option out of the four options given in each question. An internal
choice has been given in some of questions.
(v) Section - B consists of
Objective type questions. Q.No. 21 to 23 carry 2 marks each and Q.No. 24 to 29 carrying 4 marks
each. Attempt these questions as per the instructions given for each question.
(vi) Section - C consists of
(a) Q.No. 30 to 35 - Very Short Answer type questions carrying 2 marks each to be answered in
the range of 30 to 50 words.
(b) Q.No. 36 to 41 - Short Answer type questions carrying 3 marks each to be answered in the
range of 50 to 80 words.
(c) Q.No. 42 to 45 - Long Answer type questions carrying 5 marks each to be answered in the
range of 80 to 120 words.
ÁŸŒ¸‡Ê —
(i) ß‚ ¬˝‡Ÿ-¬òÊ ◊¥ ∑ȧ‹ 45 ¬˝‡Ÿ „Ò¥–
(ii) ‚÷Ë ¬˝‡Ÿ •ÁŸflÊÿ¸ „Ò¥– ∑ȧ¿U ¬˝‡ŸÊ¥ ◊¥ •Ê¥ÃÁ⁄U∑§ Áfl∑§À¬ ÁŒÿ ªÿ „Ò¥–
(iii) ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ ‚ê◊Èπ •¥∑§ Œ‡Êʸÿ ªÿ „Ò¥–
(iv) πá«U - ∑§ ◊¥
¬˝‡Ÿ ‚¥ÅÿÊ 1 ‚ 20 Ã∑§, ¬˝àÿ∑§ ∞∑§ •¥∑§ flÊ‹, ’„ÈÁfl∑§À¬Ë ¬˝‡Ÿ „Ò¥– ¬˝àÿ∑§ ¬˝‡Ÿ ◊¥ ÁŒÿ ªÿ øÊ⁄U Áfl∑§À¬Ê¥ ◊¥ ‚ ‚flʸÁœ∑§
©¬ÿÈÄà Áfl∑§À¬ ∑§Ê øÿŸ ∑§⁄U∑§ Á‹Áπ∞– ∑ȧ¿U ¬˝‡ŸÊ¥ ◊¥ •Ê¥ÃÁ⁄U∑§ Áfl∑§À¬ ÁŒÿ ªÿ „Ò¥–
(v) πá«U - π§ ◊¥
2 •¥∑§Ê¥ flÊ‹ ¬˝‡Ÿ ‚¥ÅÿÊ 21 ‚ 23 Ã∑§ „Ò¥ ÃÕÊ 4 •¥∑§Ê¥ flÊ‹ ¬˝‡Ÿ ‚¥ÅÿÊ 24 ‚ 29 Ã∑§ „Ò¥– ¬˝àÿ∑§ ¬˝‡Ÿ „ÃÈ ÁŒÿ ªÿ ÁŸŒ¸‡ÊÊ¥
∑§ •ŸÈ‚Ê⁄U ©ã„¥ „‹ ∑§⁄¥U–
(vi) πá«U - ª§ ◊¥ —
(a) 2 •¥∑§Ê¥ flÊ‹ ¬˝‡Ÿ ‚¥ÅÿÊ 30 ‚ 35 Ã∑§ •Áà ‹ÉÊÈ-©ûÊ⁄U flÊ‹ ¬˝‡Ÿ „Ò¥– Á¡Ÿ∑§Ê ©ûÊ⁄U 30 ‚ 50 ‡ÊéŒÊ¥ ∑§Ë ‚Ë◊Ê ◊¥
ÁŒÿÊ ¡ÊŸÊ „Ò–
(b) 3 •¥∑§Ê¥ flÊ‹ ¬˝‡Ÿ ‚¥ÅÿÊ 36 ‚ 41 Ã∑§ ‹ÉÊÈ-©ûÊ⁄U flÊ‹ ¬˝‡Ÿ „Ò¥– Á¡Ÿ∑§Ê ©ûÊ⁄U 50 ‚ 80 ‡ÊéŒÊ¥ ∑§Ë ‚Ë◊Ê ◊¥ ÁŒÿÊ
¡ÊŸÊ „Ò–
(c) 5 •¥∑§Ê¥ flÊ‹ ¬˝‡Ÿ ‚¥ÅÿÊ 42 ‚ 45 ‹ê’ ©ûÊ⁄U flÊ‹ ¬˝‡Ÿ „Ò¥– Á¡Ÿ∑§Ê ©ûÊ⁄U 80 ‚ 120 ‡ÊéŒÊ¥ ∑§Ë ‚Ë◊Ê ◊¥ ÁŒÿÊ ¡ÊŸÊ
„Ò–

67/S/A-224-A ] 3 [ Contd...

SECTION - A / πá«U - ∑§
1. The convention is based on the principle “Anticipate no profit, but provide for all possible 1
losses”.
(A) Materiality (B) Conservatism
(C) Business entity (D) None of these
“‹Ê÷ ∑§Ê •ŸÈ◊ÊŸ Ÿ ‹ªÊ∑§⁄U, ‚÷Ë ‚¥÷ÊÁflà „ÊÁŸÿÊ¥ „ÃÈ ¬˝ÊflœÊŸ ∑§⁄¥U”– ß‚ Á‚hʥà ¬⁄U •ÊœÊÁ⁄Uà ¬Á⁄U¬Ê≈UË „Ò —
(A) ‚Ê⁄UÃÊ (B) M§Á…∏flÊÁŒÃÊ
(C) √ÿfl‚Êÿ ß∑§Ê߸ (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥
Going concern concept states that a business firm will continue to carry on its activities for
a/an :
(A) limited life (B) a very long life
(C) indefinite life (D) long life
øÊ‹Í √ÿfl‚Êÿ •flœÊ⁄UáÊÊ ∑§ •ŸÈ‚Ê⁄U √ÿfl‚Êÿ ∑§Ë Á∑˝§ÿÊ∞° ¡Ê⁄UË ⁄U„¥ªË —
(A) ‚ËÁ◊à ‚◊ÿ Ã∑§ (B) ’„Èà ‹¥’ ‚◊ÿ Ã∑§
(C) •Ÿ¥Ã ∑§Ê‹ Ã∑§ (D) ‹¥’ ‚◊ÿ Ã∑§

2. Which of the following includes in external liabilities ? 1
(A) Capital (B) Interest on capital
(C) Reserves (D) Sundry Creditors
’Ês ŒÿÃÊ•Ê¥ ∑§ •¥Ãª¸Ã ÁŸêŸ ◊¥ ‚ ÄÿÊ ‚Áê◊Á‹Ã „ÊÃÊ „Ò?
(A) ¬Í°¡Ë (B) ¬Í°¡Ë ¬⁄U éÿÊ¡
(C) ‚¥øÿ (D) ÁflÁflœ ‹ŸŒÊ⁄U

3. Accounting does not record non-financial transactions because of : 1
(A) Entity concept (B) Accrual concept
(C) Money measurement concept (D) None of the above
‹πÊ¥∑§Ÿ ◊¥ ªÒ⁄U-ÁflÁûÊÿ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Ÿ ∑§⁄UŸ ∑§Ê ∑§Ê⁄UáÊ „Ò —
(A) ß∑§Ê߸ •flœÊ⁄UáÊÊ (B) ©¬Ê¡¸Ÿ •flœÊ⁄UáÊÊ
(C) ◊ÈŒ˝Ê ◊ʬ •flœÊ⁄UáÊÊ (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥
Revenue is considered as being earned when :
(A) Commission Received (B) Sale of goods
(C) Interest received (D) Cash received from Debtors
•Êª◊ ∑§Ê ©¬Ê¡¸Ÿ ◊ÊŸÊ ¡ÊÃÊ „Ò ¡’ —
(A) ∑§◊ˇʟ ¬˝Êåà „Ê (B) ◊Ê‹ ∑§Ê Áfl∑˝§ÿ „Ê
(C) éÿÊ¡ ¬˝Êåà „Ê (D) ŒŸŒÊ⁄UÊ¥ ‚ ⁄UÊ∑§«∏ ¬˝Êåà „Ê
67/S/A-224-A ] 4 [ Contd...

4. Which of the following is not included in internal liabilities ? 1
(A) Capital (B) Reserves
(C) Profit of business (D) Bills payable

•Ê¥ÃÁ⁄U∑§ ŒÿÃÊ•Ê¥ ∑§ •¥Ãª¸Ã ÁŸêŸ ◊¥ ‚ ÄÿÊ ‚Áê◊Á‹Ã Ÿ„Ë¥ „Ò?
(A) ¬Í°¡Ë (B) ‚¥øÿ
(C) √ÿfl‚Êÿ ∑§Ê ‹Ê÷ (D) Œÿ Áfl¬òÊ
Out of the following, which can be recorded in the books of accounts ?
(A) Purchase of Machinery for ` 1,00,000
(B) Delay in supply of raw Materials of ` 50,000
(C) Conflict between two managers causes a loss of ` 1,00,000.
(D) All of the above

ÁŸêŸ ◊¥ ‚ Á∑§‚ ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ •Á÷‹Áπà Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „Ò?
(A) ` 1,00,000 ∑§Ë ◊‡ÊËŸ⁄UË π⁄UËŒË

(B) ` 50,000 ∑§ ∑§ìÊ ◊Ê‹ ∑§Ë •Ê¬ÍÁø ◊¥ Áfl‹¥’

(C) ŒÊ ¬˝’¥œ∑§Ê¥ ∑§ ’Ëø ◊Ã÷Œ ∑§ ∑§Ê⁄UáÊ ` 1,00,000 ∑§Ë „ÊÁŸ
(D) ©¬⁄UÊÄà ‚÷Ë

5. Following the straight line method of depreciation on particular asset year after year is because 1
of which convention ?
(A) Conservatism (B) Materiality (C) Consistency (D) None of these

Á∑§‚ ¬Á⁄U¬Ê≈UË ∑§ ∑§Ê⁄UáÊ Á∑§‚Ë ‚¥¬ÁûÊ ¬⁄U fl·¸ ¬˝Áà fl·¸ OÊ‚ ∑§Ë ‚⁄U‹ ⁄UπÊ ÁflÁœ •¬ŸÊ߸ ¡ÊÃË „Ò?
(A) M§Á…∏flÊÁŒÃÊ (B) ‚Ê⁄UÃÊ (C) ‚¥ªÃÃÊ (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

6. Dual aspect concept expressed in terms of fundamental accounting equation : 1
(A) Assets+Capital=Liabilities (B) Assets−Capital=Liabilities
(C) Assets+Liabilities=Capital (D) All of the above

Ám¬ˇÊËÿ •flœÊ⁄UáÊÊ ◊Í‹÷Íà ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ M§¬ ◊¥ ŒÎÁc≈UªÊø⁄U „ÊÃË „Ò —
(A) ‚¥¬ÁûÊÿÊ°+¬Í°¡Ë=ŒÿÃÊ∞° (B) ‚¥¬ÁûÊÿÊ°−¬Í°¡Ë=ŒÿÃÊ∞°
(C) ‚¥¬ÁûÊÿÊ°+ŒÿÃÊ∞°=¬Í°¡Ë (D) ©¬⁄UÊÄà ‚÷Ë

67/S/A-224-A ] 5 [ Contd...

7. Which of the following is a wasting asset ? 1
(A) Goodwill (B) Machinery (C) Mines (D) Furniture

ÁŸêŸÁ‹Áπà ◊¥ ‚ ˇÊÿË ‚¥¬ÁûÊ ∑§ÊÒŸ-‚Ë „Ò?
(A) ÅÿÊÁà (B) ◊‡ÊËŸ⁄UË (C) πŒÊŸ¥ (D) $»§ŸË¸ø⁄U

Which of the following is not an intangible asset ?
(A) Goodwill (B) Trademarks (C) Patents (D) Cash

ÁŸêŸÁ‹Áπà ◊¥ ‚ •◊Íø ‚¥¬ÁûÊ ∑§ÊÒŸ-‚Ë Ÿ„Ë¥ „Ò?
(A) ÅÿÊÁà (B) √ÿʬÊ⁄U Áøq (C) ∞∑§Sfl (D) ⁄UÊ∑§«∏

8. Valuation of closing stock is considered at lower cost or market value because of : 1
(A) Convention of Disclosure (B) Convention of Conservatism
(C) Convention of Consistency (D) Convention of Materiality

‹ÊªÃ •ÕflÊ ’Ê$¡Ê⁄U ◊ÍÀÿ ◊¥ ‚ ∑§◊ ¬⁄U •¥ÁÃ◊ S∑¥§œ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ∑§⁄UŸ ∑§Ê ∑§Ê⁄UáÊ „Ò —
(A) ¬˝∑§≈UË∑§⁄UáÊ ¬Á⁄U¬Ê≈UË (B) M§Á…∏flÊÁŒÃÊ ¬Á⁄U¬Ê≈UË
(C) ‚¥ªÃÃÊ ¬Á⁄U¬Ê≈UË (D) ‚Ê⁄UÃÊ ¬Á⁄U¬Ê≈UË

9. On the basis of Traditional Classification, accounts are classified into : 1
(A) 2 categories (B) 3 categories (C) 4 categories (D) 5 categories

¬⁄¥U¬⁄Uʪà flªË¸∑§⁄UáÊ ∑§ •ÊœÊ⁄U ¬⁄U πÊÃÊ¥ ∑§Ê flªË¸∑§⁄UáÊ Á∑§ÿÊ ¡ÊÃÊ „Ò —
(A) 2 üÊÁáÊÿÊ¥ ◊¥ (B) 3 üÊÁáÊÿÊ¥ ◊¥ (C) 4 üÊÁáÊÿÊ¥ ◊¥ (D) 5 üÊÁáÊÿÊ¥ ◊¥

Harish purchased furniture for ` 45,000. Furniture account is :
(A) Debited (B) Credited
(C) Both Debited and Credited (D) Neither Debited nor Credited

„⁄UË‡Ê Ÿ ` 45,000 ∑§Ê $»§ŸË¸ø⁄U ∑˝§ÿ Á∑§ÿÊ– $»§ŸË¸ø⁄U πÊÃ ∑§Ê —
(A) ŸÊ◊ ∑§⁄¥Uª (B) ¡◊Ê ∑§⁄¥Uª
(C) ŸÊ◊ fl ¡◊Ê, ŒÊŸÊ¥ ∑§⁄¥Uª (D) Ÿ ÃÊ ŸÊ◊ ∑§⁄¥Uª •ÊÒ⁄U Ÿ „Ë ¡◊Ê ∑§⁄¥Uª

67/S/A-224-A ] 6 [ Contd...

10. Which accounts will be affected in case of Rent paid of ` 5,000 ? 1
(A) Cash Account
(B) Rent Account
(C) Both Rent Account and Cash Account
(D) None of these

` 5,000 Á∑§⁄UÊÿÊ ÷ȪÃÊŸ ∑§⁄UŸ ¬⁄U ∑§ÊÒŸ ‚Ê πÊÃÊ/πÊÃ ¬˝÷ÊÁflà „Ê¥ª?

(A) ⁄UÊ∑§«∏ πÊÃÊ
(B) Á∑§⁄UÊÿÊ πÊÃÊ
(C) Á∑§⁄UÊÿÊ πÊÃÊ fl ⁄UÊ∑§«∏ πÊÃÊ, ŒÊŸÊ¥
(D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

11. Non cash voucher refers to : 1
(A) Debit voucher (B) Credit voucher
(C) Transfer voucher (D) None of these

ªÒ⁄U-⁄UÊ∑§«∏ ¬˝◊ÊáÊ∑§ ‚ •Á÷¬˝Êÿ „Ò —
(A) ŸÊ◊ ¬˝◊ÊáÊ∑§ (B) ¡◊Ê ¬˝◊ÊáÊ∑§
(C) •¥Ã⁄UáÊ ¬˝◊ÊáÊ∑§ (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

Credit vouchers are prepared for recording :
(A) Cash receipts
(B) Cash payments
(C) Both Cash Receipts and Cash Payments
(D) None of these

Á¡‚∑§ •Á÷‹πŸ „ÃÈ ¡◊Ê ¬˝◊ÊáÊ∑§ ’ŸÊ∞ ¡ÊÃ „Ò¥, fl„ „Ò —
(A) ⁄UÊ∑§«∏ ¬˝ÊÁåÃÿÊ°
(B) ⁄UÊ∑§«∏ ÷ȪÃÊŸ
(C) ⁄UÊ∑§«∏ ¬˝ÊÁåÃÿÊ° ÃÕÊ ⁄UÊ∑§«∏ ÷ȪÃÊŸ, ŒÊŸÊ¥
(D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

67/S/A-224-A ] 7 [ Contd...

12. The process of recording transactions in the journal is called : 1

(A) Balancing (B) Posting (C) Journalising (D) None of these

‹ŸŒŸÊ¥ ∑§Ê ⁄UÊ¡ŸÊ◊ø ◊¥ •Á÷‹Áπà ∑§⁄UŸ ∑§Ë ¬˝Á∑˝§ÿÊ ∑§„‹ÊÃË „Ò —
(A) ‡Ê· ÁŸ∑§Ê‹ŸÊ (B) πÃÊÒŸË (C) ⁄UÊ¡ŸÊ◊Áøà ∑§⁄UŸÊ (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

General Journal is also known as :

(A) Purchase book (B) Sales book

(C) Return outward book (D) Journal proper

‚Ê◊Êãÿ ⁄UÊ¡ŸÊ◊ø ∑§Ê ß‚ ŸÊ◊ ‚ ÷Ë ¡ÊŸÊ ¡ÊÃÊ „Ò —
(A) ∑˝§ÿ ’„Ë (B) Áfl∑˝§ÿ ’„Ë
(C) flʬ‚Ë ¡Êfl∑§ ’„Ë (D) ⁄UÊ¡ŸÊ◊øÊ Áfl‡Ê·

13. “Goods returned by customer”. Which two accounts are affected ? 1

(A) Cash Account and Return inward account

(B) Customer account and Return inward account

(C) Customer account and Return outward account

(D) None of these

“ª˝Ê„∑§ mÊ⁄UÊ ◊Ê‹ flʬ‚Ë”– ∑§ÊÒŸ ‚ ŒÊ πÊÃ ¬˝÷ÊÁflà „È∞?
(A) ⁄UÊ∑§«∏ πÊÃÊ ÃÕÊ flʬ‚Ë •Êfl∑§ πÊÃÊ
(B) ª˝Ê„∑§ πÊÃÊ ÃÕÊ flʬ‚Ë •Êfl∑§ πÊÃÊ
(C) ª˝Ê„∑§ πÊÃÊ ÃÕÊ flʬ‚Ë ¡Êfl∑§ πÊÃÊ
(D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

14. Narration of Journal entry is recorded in the column of : 1

(A) Date (B) Particulars (C) Dr. Amount (D) Cr. Amount

⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ∑§Ê S¬c≈UË∑§⁄UáÊ Á¡‚ SÃ¥÷ ◊¥ •Á÷‹Áπà Á∑§ÿÊ ¡ÊÃÊ „Ò, fl„ „Ò —
(A) ÁÃÁÕ (B) Áflfl⁄UáÊ (C) ŸÊ◊ ⁄UÊÁ‡Ê (D) ¡◊Ê ⁄UÊÁ‡Ê

67/S/A-224-A ] 8 [ Contd...

15. The cash book records : 1
(A) All cash receipts
(B) All cash payments
(C) All cash receipts and cash payments
(D) None of these

⁄UÊ∑§«∏ ’„Ë •Á÷‹Áπà ∑§⁄UÃË „Ò —
(A) ‚÷Ë ⁄UÊ∑§«∏ ¬˝ÊÁåÃÿÊ°
(B) ‚÷Ë ⁄UÊ∑§«∏ ÷ȪÃÊŸ
(C) ‚÷Ë ⁄UÊ∑§«∏ ¬˝ÊÁåÃÿÊ° ÃÕÊ ⁄UÊ∑§«∏ ÷ȪÃÊŸ
(D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

16. Which two accounts are involved in “Contra entry” ? 1
(A) Cash account and Capital Account
(B) Cash account and Bank Account
(C) Bank Account and Capital Account
(D) None of these

¬˝Áì˝ÁflÁc≈U ∑§ •¥Ãª¸Ã ∑§ÊÒŸ ‚ ŒÊ πÊÃ ‚¥Á‹åà „ÊÃ „Ò¥?
(A) ⁄UÊ∑§«∏ πÊÃÊ ÃÕÊ ¬Í°¡Ë πÊÃÊ
(B) ⁄UÊ∑§«∏ πÊÃÊ ÃÕÊ ’Ò¥∑§ πÊÃÊ
(C) ’Ò¥∑§ πÊÃÊ ÃÕÊ ¬Í°¡Ë πÊÃÊ
(D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

A separate cash book maintained to record small transactions is called :
(A) Simple Cash book (B) Bank Cash book
(C) Petty Cash book (D) None of these

¿UÊ≈U ‹ŸŒŸÊ¥ ∑§ •Á÷‹πŸ „ÃÈ ⁄UπË ¡ÊŸ flÊ‹Ë ¬ÎÕ∑§ ⁄UÊ∑§«∏ ’„Ë, ∑§„‹ÊÃË „Ò —
(A) ‚ÊœÊ⁄UáÊ ⁄UÊ∑§«∏ ’„Ë (B) ’Ò¥∑§ ⁄UÊ∑§«∏ ’„Ë
(C) πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„Ë (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

67/S/A-224-A ] 9 [ Contd...

17. The page number of the ledger book is posted in : 1
(A) Date Column (B) Voucher No. Column
(C) Ledger Folio (D) Amount Column

πÊÃÊ ’„Ë ∑§Ê ¬Îc∆U ‚¥ÅÿÊ Œ‡ÊʸÿÊ ¡ÊÃÊ „Ò —
(A) ÁÃÁÕ SÃ¥÷ ◊¥ (B) ¬˝◊ÊáÊ∑§ ‚¥ÅÿÊ SÃ¥÷ ◊¥
(C) πÊÃÊ ’„Ë ¬Îc∆U SÃ¥÷ ◊¥ (D) ⁄UÊÁ‡Ê SÃ¥÷ ◊¥

18. Central Processing Unit (CPU) does not include : 1
(A) Control unit (B) Memory unit
(C) Arithmetic Logic Unit (D) Output unit

∑§ãŒ˝Ëÿ ¬˝‚¥S∑§⁄UáÊ ß∑§Ê߸ ◊¥ ‚Áê◊Á‹Ã Ÿ„Ë¥ „Ò —
(A) ÁŸÿ¥òÊáÊ ß∑§Ê߸ (B) S◊ÎÁà ß∑§Ê߸
(C) •¥∑§ªÁáÊÃËÿ ÃÊÁ∑¸§∑§ ß∑§Ê߸ (D) ÁŸª¸Ã ß∑§Ê߸

19. The commonly used output devices include : 1
(A) Monitor (B) Plotter (C) Printer (D) All of the above

¬˝Êÿ— ¬˝ÿÈÄà „ÊŸ flÊ‹Ê ÁŸª¸Ã ©¬∑§⁄UáÊ „Ò —
(A) ◊ÊÚŸË≈U⁄U (B) å‹ÊÚ≈U⁄U (C) ◊ÈŒ˝∑§ (D) ©¬⁄UÊÄà ‚÷Ë

What is the full form of TPS ?
(A) Transaction Processing System
(B) Transit Process System
(C) Transaction Processing Storage
(D) None of these

≈UË.¬Ë.∞‚. ∑§Ê ¬Íáʸ M§¬ ÄÿÊ „Ò?
(A) ≈˛UÊ¥¡Òćʟ ¬˝Ê‚Á‚¥ª Á‚S≈U◊
(B) ≈˛UÊ¥Á¡≈U ¬˝Ê‚‚ Á‚S≈U◊
(C) ≈˛UÊ¥¡Òćʟ ¬˝Ê‚Á‚¥ª S≈UÊ⁄U¡
(D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥

67/S/A-224-A ] 10 [ Contd...

20. Which of the following is characteristics of computer ? 1
(A) Diligence (B) Storage
(C) Both (A) and (B) (D) None of the above
ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ ‚Ë Áfl‡Ê·ÃÊ ∑§êåÿÍ≈U⁄U ∑§Ë „Ò?
(A) ¬Á⁄Uo˝◊ (B) ‚¥ª˝„áÊ
(C) ŒÊŸÊ¥, (A) ÃÕÊ (B) (D) ߟ◊¥ ‚ ∑§Ê߸ Ÿ„Ë¥
Commonly used accounting software is :
(A) Tally (B) Window (C) Easy books (D) Credit Manager
‚Ê◊Êãÿ× ¬˝ÿÈÄà „ÊŸ flÊ‹Ê ‹πÊ¥∑§Ÿ ‚ÊÚç≈Uflÿ⁄U „Ò —
(A) ≈ÒU‹Ë (B) Áfl¥«UÊ (C) ߸$¡Ë ’ÈÄ‚ (D) ∑˝§Á«U≈U ◊ÒŸ¡⁄U

SECTION - B / πá«U - π
21. Complete the following statements. (any two) 2x1
(i) Unsold goods are valued at cost price or market price, whichever is __________.
(ii) Convention of consistency states that the same accounting methods should be adopted
every year for preparing __________ statements.
(iii) Sundry Creditors included in creditors for __________.
ÁŸêŸ ◊¥ ‚ Á∑§ã„Ë¥ ŒÊ ∑§ÕŸÊ¥ ∑§Ê ¬Íáʸ ∑§ËÁ¡∞ —
(i) •ŸÁ’∑§ ◊Ê‹ ∑§Ê ‹ÊªÃ ◊ÍÀÿ •ÕflÊ ’Ê$¡Ê⁄U ◊ÍÀÿ, ŒÊŸÊ¥ ◊¥ ¡Ê ÷Ë __________ „Ê, ¬⁄U ◊ÍÀÿÊ¥Á∑§Ã Á∑§ÿÊ ¡ÊÃÊ
„Ò–
(ii) ‚¥ªÃÃÊ ¬Á⁄U¬Ê≈UË ∑§„ÃË „Ò Á∑§ __________ Áflfl⁄UáÊÊ¥ ∑§Ê ’ŸÊŸ „ÃÈ ¬˝ÁÃfl·¸ ‚◊ÊŸ ‹πÊ¥∑§Ÿ ÁflÁœÿÊ° •¬ŸÊ߸
¡ÊŸË øÊÁ„∞°–
(iii) ÁflÁflœ ‹ŸŒÊ⁄UÊ¥ ◊¥ __________ „ÃÈ ‹ŸŒÊ⁄U ‚Áê◊Á‹Ã „ÊÃ „Ò¥–

22. Match the following. (any two) 2x1
(i) Debtor (a) To whom money is owing
(ii) Creditor (b) Cash or goods withdrawn for personal use
(iii) Drawings (c) Who owes money
Á∑§ã„Ë¥ ŒÊ ∑§Ê Á◊‹ÊŸ ∑§ËÁ¡∞–
(i) ŒŸŒÊ⁄U (a) Á¡‚ ´§áÊ øÈ∑§ÊÿÊ ¡ÊŸÊ „Ò
(ii) ‹ŸŒÊ⁄U (b) ÁŸ¡Ë ©¬ÿÊª „ÃÈ ⁄UÊ∑§«∏ •ÕflÊ ◊Ê‹ ‹ŸÊ
(iii) •Ê„⁄UáÊ (c) ¡Ê ´§áÊË „Ò
67/S/A-224-A ] 11 [ Contd...

23. Fill in the banks. (Any one) 2x1

(i) The computerised accounting system is capable of offering __________ and __________
reporting.

(ii) __________ and __________ are the basic requirements of the computerised accounting
system.

Á⁄UÄà SÕÊŸ ÷Á⁄U∞– (∑§Ê߸ ∞∑§)

(i) __________ ÃÕÊ __________ Á⁄U¬ÊÁ≈ZUª ¬˝ŒÊŸ ∑§⁄UŸ ◊¥ ∑§êåÿÍ≈˛UË∑Χà ‹πÊ¥∑§Ÿ ¬˝áÊÊ‹Ë ‚ˇÊ◊ „Ò–

(ii) ∑§êåÿÍ≈˛UË∑Χà ‹πÊ¥∑§Ÿ ¬˝áÊÊ‹Ë „ÃÈ __________ ÃÕÊ __________ ◊Í‹ •Êfl‡ÿ∑§ÃÊ∞° „Ò¥–

24. Give one word answer for the following statements. (any four) 4x1

(i) Under which concept, the business and its owners are two separate entities.

(ii) Give an example of tangible asset.

(iii) Excess of business expenses incurred over the business revenue.

(iv) The concept assumes that, business enterprise should not be closed down in the near
future.

(v) Inflow of money from sale of goods.

(vi) Convention which helps in minimising errors in calculation.

ÁŸêŸ ◊¥ ‚ Á∑§ã„Ë¥ øÊ⁄U ∑§ÕŸÊ¥ „ÃÈ ∞∑§-∞∑§ ‡ÊéŒ ◊¥ ©ûÊ⁄U ŒËÁ¡∞–

(i) Á∑§‚ ‚¥∑§À¬ŸÊ ∑§ •¥Ãª¸Ã √ÿfl‚Êÿ ÃÕÊ ©‚∑§ SflÊ◊Ë, ŒÊ ¬ÎÕ∑§ ß∑§Ê߸ÿÊ° „Ò¥–

(ii) ◊Íø ‚¥¬ÁûÊ ∑§Ê ∞∑§ ©ŒÊ„⁄UáÊ ŒËÁ¡∞–

(iii) √ÿfl‚Êÿ ∑§ •Êª◊ ¬⁄U √ÿfl‚Êÿ ∑§ √ÿÿÊ¥ ∑§Ê •ÊÁœÄÿ–

(iv) ÿ„ ‚¥∑§À¬ŸÊ ◊ÊŸÃË „Ò Á∑§ √ÿfl‚Êÿ ÁŸ∑§≈U ÷Áflcÿ ◊¥ ’¥Œ „ÊŸ flÊ‹Ê Ÿ„Ë¥ „Ò–

(v) ◊Ê‹ ∑§ Á’∑˝§ÿ ‚ ◊ÈŒ˝Ê ∑§Ê •ãÃflʸ„–

(vi) ÿ„ ¬Á⁄U¬Ê≈UË ªáÊŸÊ ◊¥ „ÊŸ flÊ‹Ë òÊÈÁ≈UÿÊ¥ ∑§Ê ãÿÍŸÃ◊ ∑§⁄UŸ ◊¥ ‚„ÊÿÃÊ ∑§⁄UÃË „Ò–

67/S/A-224-A ] 12 [ Contd...

25. Write the two aspects (effects) of the following transactions. (any four) 4x1
(i) Goods purchased for cash
(ii) Purchased furniture for cash
(iii) Rent paid
(iv) Sold goods to Haresh on Credit
(v) Withdrew cash for personal use
(vi) Interest received

ÁŸêŸ ◊¥ ‚ Á∑§ã„Ë¥ øÊ⁄U ‹ŸŒŸÊ¥ ∑§ ŒÊ ¬ˇÊ (¬˝÷Êfl) Á‹Áπ∞–
(i) Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ
(ii) Ÿ∑§Œ $»§ŸË¸ø⁄U π⁄UËŒÊ
(iii) Á∑§⁄UÊÿÊ ÷ȪÃÊŸ Á∑§ÿÊ
(iv) „⁄UË‡Ê ∑§Ê ©œÊ⁄U ◊Ê‹ ’øÊ
(v) ÁŸ¡Ë ©¬ÿÊª „ÃÈ ⁄UÊ∑§«∏ ÁŸ∑§Ê‹Ê
(vi) éÿÊ¡ ¬˝Êåà Á∑§ÿÊ

26. Match the following. (any four) 4x1
(a) Assets (i) Increase is credited and decrease is debited
(b) Cash voucher (ii) Record of small expenses
(c) Liabilities (iii) Book of Original entry
(d) Petty cash book (iv) Cash receipts and payments
(e) Combined entry (v) Increase is debited and decrease is credited
(f) Journal (vi) Contains more than one debit or Credit or both

ÁŸêŸ ◊¥ ‚ Á∑§ã„Ë øÊ⁄U ∑§Ê Á◊‹ÊŸ ∑§ËÁ¡∞–
(a) ‚¥¬ÁûÊÿÊ° (i) flÎÁh ¡◊Ê „ÊÃË „Ò ÃÕÊ ∑§◊Ë ŸÊ◊ „ÊÃË „Ò–
(b) ⁄UÊ∑§«∏ ¬˝◊ÊáÊ∑§ (ii) ‹ÉÊÈ √ÿÿÊ¥ ∑§Ê •Á÷‹π
(c) ŒÿÃÊ∞° (iii) ◊Í‹ ¬˝ÁflÁc≈U ∑§Ë ’„Ë
(d) ‹ÉÊÈ ⁄UÊ∑§«∏ ’„Ë (iv) ⁄UÊ∑§«∏ ¬˝ÊÁåÃÿÊ° ∞fl¥ ÷ȪÃÊŸ
(e) ‚¥ÿÈÄà ¬˝ÁflÁc≈U (v) flÎÁh ŸÊ◊ „ÊÃË „Ò ÃÕÊ ∑§◊Ë ¡◊Ê „ÊÃË „Ò
(f) ⁄UÊ¡ŸÊ◊øÊ (vi) ß‚◊¥ ∞∑§ ‚ •Áœ∑§ ŸÊ◊ •ÕflÊ ¡◊Ê •ÕflÊ ŒÊŸÊ¥ „ÊÃ „Ò¥–

67/S/A-224-A ] 13 [ Contd...

27. Identify whether the following are personal accounts, Real accounts or nominal accounts. 4x1
(any four)
(i) Commission Received
(ii) M/s M.K. Agencies
(iii) Wages paid
(iv) Aditya Account
(v) Building A/c
(vi) Drawings Account

ÁŸêŸ ◊¥ ‚ √ÿÁÄêà πÊÃÊ¥, flÊSÃÁfl∑§ πÊÃÊ¥ ÃÕÊ ŸÊ◊ ◊ÊòÊ ∑§ πÊÃÊ¥ ∑§Ë ¬„øÊŸ ∑§ËÁ¡∞– (Á∑§ã„Ë¥ øÊ⁄U)
(i) ∑§◊ˇʟ ¬˝ÊåÃ
(ii) ◊Ò‚‚¸ ∞◊.∑§. ∞¡¥‚Ë$¡
(iii) ◊$¡ŒÍ⁄UË ÷ȪÃÊŸ ∑§Ë
(iv) •ÊÁŒàÿ ∑§Ê πÊÃÊ
(v) ÷flŸ πÊÃÊ
(vi) •Ê„⁄UáÊ πÊÃÊ

28. Match the following. (any four) 4x1
(a) Capital (i) Raw-materials to be used
(b) Interest on Capital (ii) Owner’s Claim
(c) Bills payable (iii) Creditors for loans
(d) Bank loans (iv) Amount invested by owners
(e) Wasting assets (v) Oil wells
(f) Stock (vi) Liability

ÁŸêŸ ◊¥ ‚ Á∑§ã„Ë¥ øÊ⁄U ∑§Ê Á◊‹ÊŸ ∑§ËÁ¡∞–
(a) ¬Í°¡Ë (i) ¬˝ÿÈÄà Á∑§ÿÊ ¡ÊŸ flÊ‹Ê ∑§ìÊÊ ◊Ê‹
(b) ¬Í°¡Ë ¬⁄U éÿÊ¡ (ii) SflÊ◊Ë ∑§Ê ŒÊflÊ
(c) Œÿ Áfl¬òÊ (iii) ´§áÊ „ÃÈ ‹ŸŒÊ⁄U
(d) ’Ò¥∑§ ´§áÊ (iv) SflÊÁ◊ÿÊ¥ mÊ⁄UÊ ÁŸflÁ‡Êà œŸ⁄UÊÁ‡Ê
(e) ˇÊÿË ‚¥¬ÁûÊÿÊ° (v) Ã‹ ∑§ ∑ȧ∞°
(f) S∑¥§œ (vi) ŒÿÃÊ

67/S/A-224-A ] 14 [ Contd...

29. State the following sentences True or False. (any four) 4x1
(i) Computer is a device that accepts and stores data.
(ii) Magnetic disk is an output unit.
(iii) Accounting documents cannot be prepared through computer.
(iv) The full form of OLTP is Online Transaction Processing.
(v) Computer is an electronic device that can perform only limited operations.
(vi) The computerised accounting is one of the data based oriented applications.

ÁŸêŸ ◊¥ ‚ Á∑§ã„Ë¥ øÊ⁄U flÊÄÿÊ¥ ∑§Ê ‚àÿ •ÕflÊ •‚àÿ ’ÃÊß∞–
(i) ∑§êåÿÍ≈U⁄U ∞∑§ ©¬∑§⁄UáÊ „Ò ¡Ê •Ê°∑§«∏ SflË∑§Ê⁄U ÃÕÊ ‚¥ª˝Á„à ∑§⁄UÃÊ „Ò–
(ii) øÈ¥’∑§Ëÿ øÁ∑˝§∑§Ê ∞∑§ ÁŸª¸Ã ß∑§Ê߸ „Ò–
(iii) ∑§êåÿÍ≈U⁄U ∑§Ë ‚„ÊÿÃÊ ‚ ‹πÊ¥∑§Ÿ ¬˝‹π Ÿ„Ë¥ ’ŸÊÿ ¡Ê ‚∑§Ã–
(iv) OLTP ∑§Ê ¬Íáʸ M§¬ •ÊÚŸ‹Êߟ ≈˛UÊ¥¡Òćʟ ¬˝Ê‚Á‚¥ª „Ò–

(v) ∑§êåÿÍ≈U⁄U ∞∑§ ß‹ÒÄ≈˛UÊÚÁŸ∑§ ©¬∑§⁄UáÊ „Ò ¡Ê ∑§fl‹ ‚ËÁ◊à ¬˝øÊ‹Ÿ ÁŸc¬ÊÁŒÃ ∑§⁄U ‚∑§ÃÊ „Ò–
(vi) ∑§êåÿÍ≈U⁄UË∑Χà ‹πÊ¥∑§Ÿ, «UÊ≈UÊ •ÊœÊÁ⁄Uà •Á÷ÁflãÿSà •ŸÈ¬˝ÿÊªÊ¥ ◊¥ ‚ ∞∑§ „Ò–

SECTION - C / πá«U - ª

30. What is meant by a “Bank Column cash Book” ? Draw the format of it. 2

““’Ò¥∑§ SÃ¥÷Ëÿ ⁄UÊ∑§«∏ ’„Ë”” ‚ ÄÿÊ •Á÷¬˝Êÿ „Ò? ß‚∑§Ê ¬˝ÊM§¬ πË¥Áø∞–

Write the accounting technique of :
(a) Cash paid into the bank
(b) Dishonour of a cheque

ÁŸêŸÁ‹Áπà ∑§Ë ‹πÊ¥∑§Ÿ Ã∑§ŸË∑§ Á‹Áπ∞ —
(a) ’Ò¥∑§ ◊¥ ⁄UÊ∑§«∏ ÷ȪÃÊŸ
(b) øÒ∑§ ∑§Ê •ŸÊŒ⁄UáÊ

31. State the advantages of double entry system. 2

Ám-•¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§ ‹Ê÷ ’ÃÊß∞–

67/S/A-224-A ] 15 [ Contd...

32. Explain the effects of complete ommission on the trial balance. 2
ˬ≈U ¬⁄U ¬Íáʸ ‹Ê¬ ∑§ ¬˝÷ÊflÊ¥ ∑§Ê fláʸŸ ∑§ËÁ¡∞–
Write any two limitations of a trial balance.
ˬ≈U ∑§Ë ∑§Ê߸ ŒÊ ‚Ë◊Ê∞° Á‹Áπ∞–

33. What are the factors affecting the depreciation ? 2
OÊ‚ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ flÊ‹ ∑§Ê⁄U∑§ ∑§ÊÒŸ-∑§ÊÒŸ ‚ „Ò¥?

34. Write a short note on “Income statement”. 2
“•Êÿ Áflfl⁄UáÊ” ¬⁄U ∞∑§ ‚¥ÁˇÊåà Á≈Uå¬áÊË Á‹Áπ∞–

35. Explain the treatment of outstanding expenses in the financial statements with a suitable 2
example.
∞∑§ ©¬ÿÈÄà ©ŒÊ„⁄UáÊ ∑§ ‚ÊÕ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ •ŒûÊ √ÿÿÊ¥ ∑§Ê √ÿfl„Ê⁄U ‚◊¤ÊÊß∞–
From the following information, prepare Balance sheet of M/s Nigam Traders as on
31.03.2023.
Capital - ` 1,00,000
Building - ` 75,000
Creditors - ` 15,000
Debtors - ` 12,000
Cash in hand - ` 8,000
Cash at Bank - ` 7,000
Net Profit - ` 20,000
Investments - ` 33,000
ÁŸêŸÁ‹Áπà ‚ÍøŸÊ•Ê¥ ‚ ◊Ò‚‚¸ ÁŸª◊ ≈˛U«U‚¸ ∑§Ê 31.03.2023 ∑§Ê ÃÈ‹Ÿ ¬òÊ ’ŸÊß∞–
¬Í°¡Ë - ` 1,00,000
÷flŸ - ` 75,000
‹ŸŒÊ⁄U - ` 15,000
ŒŸŒÊ⁄U - ` 12,000
„SÃSÕ ⁄UÊ∑§«∏ - ` 8,000
’Ò¥∑§SÕ ⁄UÊ∑§«∏ - ` 7,000
‡ÊÈh ‹Ê÷ - ` 20,000
ÁŸfl‡Ê - ` 33,000

67/S/A-224-A ] 16 [ Contd...

36. What are the steps followed for preparation of simple cash book. 3
‚ÊœÊ⁄UáÊ ⁄UÊ∑§«∏ ’„Ë ’ŸÊŸ „ÃÈ ∑§ÊÒŸ-∑§ÊÒŸ ‚ ø⁄UáÊ •¬ŸÊ∞ ¡ÊÃ „Ò¥?

37. What is depreciation ? Write the various objectives of providing depreciation. 3
OÊ‚ ÄÿÊ „Ò? OÊ‚ ‹ªÊŸ ∑§ ÁflÁ÷ÛÊ ©g‡ÿ Á‹Áπ∞–
What is diminishing balance method ? Explain its merits and demerits.
OÊÁ‚à ‡Ê· ÁflÁœ ÄÿÊ „Ò? ß‚∑§ ªÈáÊ ∞fl¥ ŒÊ· ‚◊¤ÊÊß∞–

38. A plant is purchased for ` 1,00,000 on 1st April 2021. It is estimated that the residual value 3
of the plant at the end of the working life of 10 years will be ` 20,000. Calculate the depreciation
to be provided per year on Straight Line Method. You are also to show the plant account for
2 years.
1 •¬˝Ò‹ 2021∑§Ê ` 1,00,000 ∑§Ê ‚¥ÿ¥òÊ π⁄Uˌʖÿ„ •ŸÈ◊ÊÁŸÃ „È•Ê Á∑§ 10 fl·ÊZ ∑§ ∑§Êÿ¸ ¡ËflŸ ∑§ ©¬⁄Uʥà ߂∑§Ê
•flÁ‡Êc≈U ◊ÍÀÿ ` 20,000 „ÊªÊ– ‚⁄U‹ ⁄UπÊ ÁflÁœ ‚ ¬˝ÁÃfl·¸ ‹ªÊ߸ ¡ÊŸ flÊ‹Ë OÊ‚ ∑§Ë ⁄UÊÁ‡Ê ¬Á⁄U∑§Á‹Ã ∑§ËÁ¡∞– ŒÊ
fl·ÊZ „ÃÈ •Ê¬ ‚¥ÿ¥òÊ πÊÃÊ ÷Ë Œ‡Êʸß∞–

39. Discuss the errors not disclosed by the trial balance. 3
ˬ≈U mÊ⁄UÊ ¬˝∑§≈U Ÿ „ÊŸ flÊ‹Ë òÊÈÁ≈UÿÊ¥ ∑§Ë øøʸ ∑§ËÁ¡∞–

40. Distinguish between ‘Trading account’ and ‘Profit & Loss account’. 3
“√ÿʬÊ⁄U πÊÃÊ” ∞fl¥ “‹Ê÷-„ÊÁŸ πÊÃÊ” ∑§ ’Ëø •¥Ã÷¸Œ ∑§ËÁ¡∞–

41. What do you mean by financial statements ? State the objectives of preparing financial 3
statements.
ÁflÁûÊÿ Áflfl⁄UáÊÊ¥ ‚ •Ê¬∑§Ê ÄÿÊ •Á÷¬˝Êÿ „Ò? ÁflûÊËÿ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸ ∑§ ©g‡ÿ ’ÃÊß∞–
From the following balances of M/s National Traders prepare a Profit and Loss Account for
the year ended 31st March 2023.
Credit balance of Trading A/c - ` 1,25,000
Printing & Stationery - ` 5,000
Freight outward - ` 7,000
Salaries - ` 21,000
Interest received - ` 5,000
Discount allowed - ` 7,000
General expenses - ` 18,000
Salary outstanding as on 31.03.2023 - ` 5,000

67/S/A-224-A ] 17 [ Contd...

◊Ò‚‚¸ ŸÒ‡ÊŸ‹ ≈˛U«U‚¸ ∑§ ÁŸêŸÁ‹Áπà ‡Ê·Ê¥ ‚ 31 ◊Êø¸ 2023 ∑§Ê ‚◊Êåà fl·¸ „ÃÈ ‹Ê÷-„ÊÁŸ πÊÃÊ ’ŸÊß∞–
√ÿʬÊ⁄U πÊÃ ∑§Ê ¡◊Ê ‡Ê· - ` 1,25,000

◊ÈŒ˝áÊ ∞fl¥ S≈U‡ÊŸ⁄UË - ` 5,000

÷Ê«∏Ê ¡Êfl∑§ - ` 7,000

flß - ` 21,000

éÿÊ¡ ¬˝Êåà - ` 5,000

’≈˜U≈UÊ ¬˝ŒÊŸ Á∑§ÿÊ - ` 7,000

‚Ê◊Êãÿ √ÿÿ - ` 18,000

31 ◊Êø¸ 2023 ∑§Ê •ŒûÊ flß - ` 5,000

42. What is meant by Journal ? What are the purposes of preparing journal ? Draw a format of 5
it.

⁄UÊ¡ŸÊ◊øÊ ‚ ÄÿÊ ÃÊà¬ÿ¸ „Ò? ⁄UÊ¡ŸÊ◊øÊ ’ŸÊŸ ∑§ ©g‡ÿ ∑§ÊÒŸ-∑§ÊÒŸ ‚ „Ò? ß‚∑§Ê ¬˝ÊM§¬ πË¥Áø∞–

Explain the modern classification of Accounts and their fundamental rules of debit & Credit.

πÊÃÊ¥ ∑§Ê •ÊœÈÁŸ∑§ flªË¸∑§⁄UáÊ ÃÕÊ ©Ÿ∑§ ŸÊ◊ ∞fl¥ ¡◊Ê ∑§ ◊Í‹÷Íà ÁŸÿ◊ ‚◊¤ÊÊß∞–

43. What is trial balance ? Discuss the objectives of preparing a trial balance. 5

ˬ≈U ÄÿÊ „Ò? ˬ≈U ’ŸÊŸ ∑§ ©g‡ÿÊ¥ ∑§Ë øøʸ ∑§ËÁ¡∞–

If the trial balance does not tally, it means there are some errors in books of accounts. State
the procedure of locating errors.

ÿÁŒ ˬ≈U ∑§Ê Á◊‹ÊŸ Ÿ „Ê, ÃÊ ß‚∑§Ê •Õ¸ „Ò Á∑§ ‹πÊ-¬ÈSÃ∑§Ê¥ ◊¥ ∑ȧ¿U òÊÈÁ≈UÿÊ° „Ò¥– òÊÈÁ≈UÿÊ¥ ∑§Ê ¬ÃÊ ‹ªÊŸ ∑§Ë ∑§Êÿ¸
ÁflÁœ ’ÃÊß∞–

44. What do you mean by Position statement or Balance Sheet ? What are the objectives of 5
preparing balance sheet ? Draw a proforma of Balance sheet.

ÁSÕÁà Áflfl⁄UáÊ •ÕflÊ ÃÈ‹Ÿ ¬òÊ ‚ •Ê¬∑§Ê ÄÿÊ •Á÷¬˝Êÿ „Ò? ÁSÕÁà Áflfl⁄UáÊ ’ŸÊŸ ∑§ ©g‡ÿ ∑§ÊÒŸ-∑§ÊÒŸ ‚ „Ò? ÁSÕÁÃ
Áflfl⁄UáÊ ∑§Ê ¬˝ÊM§¬ πË¥Áø∞–
67/S/A-224-A ] 18 [ Contd...

45. From the following Trial Balance and adjustments prepare Trading and Profit & loss A/c for 5
the year ended on 31.03.2023 and Balance sheet as on 31.03.2023.

Debit Balances ` Credit Balances `

Purchases 17,000 Sales 17,500

Opening stock 1,250 Discount 1,275

Cash 1,500 Bills Payable 900

Building 10,600 Creditors 4,000

Salaries 1,650 Capital 13,000

Bills Receivable 800 Commission 800

Debtors 1,900 Dividend 525

Carriage and freight 500

Rent & Taxes 600

Wages 750

General Expenses 1,000

Insurance 450

38,000 38,000

Adjustments :

(i) Value of stock as on 31.03.2023 was ` 4,500

(ii) Wages outstanding ` 250

(iii) Insurance prepaid ` 50

(iv) Provide depreciation on Building @ 10%

67/S/A-224-A ] 19 [ Contd...

ÁŸêŸÁ‹Áπà ˬ≈U ÃÕÊ ‚◊ÊÿÊ¡ŸÊ•Ê¥ ‚ 31 ◊Êø¸ 2023 ∑§Ê ‚◊Êåà fl·¸ ∑§Ê √ÿʬÊ⁄U ÃÕÊ ‹Ê÷-„ÊÁŸ πÊÃÊ ÃÕÊ
31 ◊Êø¸ 2023 ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ’ŸÊß∞ —

Zm_ eof ` O_m eof `

H«$` 17,000 {dH«$` 17,500

àma§{^H$ ñH§$Y 1,250 ~Q²>Q>m 1,275

amoH$‹S> 1,500 Xo` {dnÌ 900

^dZ 10,600 boZXma 4,000

doVZ 1,650 ny±Or 13,000

àmß` {dnÌ 800 H$_reZ 800

XoZXma 1,900 bm^m§e 525

^m‹S>m Ed§ Tw>bmB© 500

{H$am`m Ed§ H$a 600

_µOXÿar 750

gm_mÝ` ì`` 1,000

~r_m 450

38,000 38,000

‚◊ÊÿÊ¡ŸÊ∞° —
(i) 31.03.2023 ∑§Ê S∑¥§œ ∑§Ê ◊ÍÀÿ ` 4,500 ÕÊ–
(ii) •ŒûÊ ◊$¡ŒÍ⁄UË ` 250
(iii) ¬Ífl¸ŒûÊ ’Ë◊Ê ` 50
(iv) ÷flŸ ¬⁄U 10% ∑§Ë Œ⁄U ‚ OÊ‚ ‹ªÊß∞–

-oOo-

67/S/A-224-A ] 20 [ Contd...