Bihar Board Class 10th Model Paper 2026 Commerce

iz'u iqfLrdk Øekad / Question Booklet Serial No. :

SECONDARY SCHOOL EXAMINATION – 2026
ek/;fed Ldwy ijh{kk & 2026
¼ANNUAL@okf"kZd ½
fo"k; dksM % MODEL QUESTION PAPER Question Booklet Set

Subject Code :
115 COMMERCE (Optional)
Code

okf.kT; ¼,sfPNd½
dqy iz'u % 100 $ 30 $ 8 ¾ 138 dqy eqfnzr i`"B % 37
Total Questions : 100 + 30 +8 = 138 Total Printed Pages : 37
¼le; % 3 ?kaVs 15 feuV½ ¼iw.kkZad % 100½
[Time : 3 Hours 15 Minutes] [Full Marks : 100]

Instructions for the candidates :

1- ijh{kkFkhZ OMR mÙkj i=d ij viuk iz'u iqfLrdk Øekad ¼10 vadksa dk½ vo'; fy[ksaA
Candidates must enter his/her their Question Booklet Serial No. (10 Digits) in the OMR Answer
Sheet.

2- ijh{kkFkhZ ;FkklaHko vius 'kCnksa esa gh mÙkj nsAa
Candidates are required to give their answers in their own words as far as practicable.

3- nkfguh vksj gkf'k;s ij fn;s gq, vad iw.kkZad fufnZ"V djrs gSaA
Figures in the right-hand margin indicate full marks.

4- iz'uksa dks /;kuiwoZd i<+us ds fy, 15 feuV dk vfrfjä le; fn;k x;k gSA
An extra time of 15 minutes has been allotted to read the questions carefully.

5- ;g iz'u i= nks [k.Mksa esa foHkä gS & [k.M&v ,oa [k.M&cA
This question booklet is divided into two sections – Section-A and Section-B.

6- [k.M&v esa 100 oLrqfu"B iz'u gSa ftuesa ls fdUgha 50 iz'uksa dk mÙkj nsuk vfuok;Z gSaA 50 ls vf/kd iz'uksa
ds mÙkj nsus ij izFke 50 mÙkjksa dk gh ewY;kadu fd;k tk,xkA izR;sd iz'u ds fy, 1 vad fu/kkZfjr gSA
budk lgh mÙkj dks miyC/k djk;s x;s OMR mÙkj&i=d esa fn;s x;s lgh fodYi dks uhys@dkys ckWy
isu ls izxk<+ djsaA fdlh Hkh izdkj ds g~okbVuj@ rjy inkFkZ@ CysM@uk[kwu vkfn dk OMR mÙkj i=d
esa iz;ksx djuk euk gS] vU;Fkk ijh{kk ifj.kke vekU; gksxkA

Page 1 of 37

In Section – A, there are 100 objective type questions, out of which any 50 questions are to be
answered. First 50 answers will be evaluated in case more than 50 questions are answered. Each
question carries 1 mark. For answering these darken the circle with blue/black ball pen on the OMR
Answer sheet. Do not use whitener/liquid/ blade/ nail etc. on the OMR sheet, otherwise the result
will be treated invalid.

7- [k.M&c esa 30 y?kq mÙkjh; iz'u gSa] ftuesa ls fdUgha 15 iz'uksa ds mÙkj nsuk vfuok;Z gSA izR;sd iz'u ds
fy, 2 vad fu/kkZfjr gSaA buds vfrfjä] bl [k.M esa 8 nh?kZ mÙkjh; iz'u fn;s x;s gSa] ftuesa ls fdUgha 4
iz'uksa dk mÙkj nsuk gSA izR;sd iz'u ds fy, 5 vad fu/kkZfjr gSAa
In Section-B, there are 30 Short Answer Type Questions, out of which any 15 questions are to be
answered. Each question carries 2 marks. Apart from these, there are 8 long answer type questions,
out of which any 4 questions are to be answered. Each question carries 5 marks.

8- fdlh izdkj ds bysDVªkWfud midj.k dk iz;ksx iw.kZr;k oftZr gSA
Use of any electronic appliances is strictly prohibited.

[k.M & v @ SECTION-A
oLrqfu"B iz'u @ Objective Type Questions
iz'u la[;k 1 ls 100 rd ds izR;sd iz'u ds lkFk pkj fodYi fn, x, gSa] ftuesa ls ,d lgh
gSA fdUgha 50 iz'uksa ds mÙkj vius }kjk pqus x, lgh fodYi dks OMR 'khV ij fpfàr djsAa
50 x 1 = 50
Question Nos. 1 to 100 have four options, out of which only one is correct, Answer any 50 questions.
You have to mark your selected option on the OMR Sheet. 50 x 1 = 50

1- iqLrikyu dk vFkZ gS &

(A) iqLrdksa dks j[kuk (B) O;kolkf;d&i=ksa dks fy[kuk

(C) iqLrdksa esa O;kolkf;d ysu&nsuksa dks fy[kuk

(D) buesa ls lHkh
Book-Keeping means -
(A) Keeping Books (B) Writing Commercial letters
(C) Recording of business transactions in the books
(D) All of these

Page 2 of 37

2- ys[kkadu dk dk;Z vkjEHk gksrk gS &

(A) tgk¡ iqLrikyu dk dk;Z izkjEHk gksrk gSA (B) tgk¡ iqLrikyu dk dk;Z lekIr gksrk gSA

(C) tgk¡ iqLrdsa j[kh gh ugha tkrh gSA
a (D) buesa ls dksbZ ugha

Accounting works starts

(A) Where Book-Keeping works begins. (B) Where Book-Keeping works ends.

(C) Where Books are not maintained at all. (D) None of these

3- fuEufyf[kr esa ls dkSu ys[kkadu lqpukvksa ds vkarfjd mi;ksxdrkZ gS \

(A) ysunkj (B) izca/kd

(C) _.knkrk (D) turk

Who among the following is an internal user of accounting information?

(A) Creditor (B) Manager

(C) Lenders (D) Public

4- LFkk;h lEifÙk;ksa esa lfEefyr gS

(A) vfUre jgfr;k (B) nsunkj

(C) QuhZpj (D) izkI; foi=

The term fixed assets include

(A) Closing Stock (B) Debtors

(C) Furniture (D) Bills Receivable

5- vewÙkZ lEifÙk gS

(A) jksdM+ (B) [;kfr

(C) LVkWd (D) Hkwfe

Page 3 of 37

Intangible Asset is

(A) Cash (B) Goodwill

(C) Stock (D) Land

6- pkyw nkf;Ro esa 'kkfey gS

(A) ysunkj (B) vnÙk O;;

(C) ns; foi= (D) buesa ls lHkh

Current liabilities include

(A) Creditors (B) Outstanding expenses

(C) Bills Payable (D) All of these

7- ek:fr dkj gS

(A) pkyw lEifÙk (B) ewrZ lEifÙk

(C) vewrZ lEifÙk (D) buesa ls dksbZ ugha

Maruti Car is

(A) Current asset (B) Tangible asset

(C) Intangible asset (D) None of these

8- ,slk [kpZ ftldk lEiw.kZ ykHk ,d ys[kkadu vof/k esa gh izkI; gks tkrk gS] dgykrk gS

(A) pkyw lEifÙk (B) pkyw nkf;Ro

(C) vk;xr O;; (D) iw¡thxr O;;

Any expenditure whose entire benefit is received in one accounting period itself is called

(A) Current asset (B) Current liability

(C) Revenue expenditure (D) Capital expenditure

Page 4 of 37

9- fuEufyf[kr esa ls fdldks vkgj.k ekuk tk,xk \

(A) deZpkfj;ksa dks osru nsus ds fy, jkf'k fudkyuk

(B) ysunkjksa dks Hkqxrku djus ds fy, jkf'k fudkyuk

(C) futh [kpksZa ds fy, O;olk; ls jkf'k fudkyuk

(D) buesa ls dksbZ ugha

Which of the following will be treated as drawings?

(A) Withdrawing money for payment of salary, to employees

(B) Withdrawing money for payment to creditors

(C) Withdrawing money from business for private expenses

(D) None of these

10- ys[kkadu izekiksa dk ikyu djuk vfuok;Z gS

(A) ,dkdh O;kikfj;ksa ds fy, (B) lk>snkjh QeksaZ ds fy,

(C) dEifu;ksa ds fy, (D) buesa ls lHkh ds fy,

Adopting of Accounting standards is mandatory for

(A) Sole Traders (B) Partnership Firms

(C) Companies (D) All of these

11- fuEufyf[kr esa ls dkSu nksgjk ys[kkadu iz.kkyh dh fo'ks"krk gS \

(A) nks i{kksa dk gksuk (B) ,d i{k dk gksuk

(C) ,d gh iqLrd esa nks [krkSuh (D) buesa ls dksbZ ugha

Which of the following is feature of Double Entry System?

(A) Double Aspect (B) One Aspect

(C) Two Posting in only one book (D) None of these

Page 5 of 37

12- vO;fäxr [kkrksa dks oxhZd`r fd;k tkrk gS

(A) nks Hkkxksa esa (B) rhu Hkkxksa esa

(C) pkj Hkkxksa esa (D) buesa ls dksbZ ugha

Impersonal accounts are classified into

(A) Two parts (B) Three parts

(C) Four parts (D) None of these

13- ys[kkadu izfØ;k gS

(A) ys[kkadu pØ (B) ys[kkadu niZ.k

(C) ys[kkadu jksdM+ (D) buesa ls dksbZ ugha

Accounting process is

(A) Accounting cycle (B) Accounting mirror

(C) Accounting cash (D) None of these

14- izek.kd gS &

(A) fyf[kr lk{; (B) ekSf[kd lk{;

(C) ¼a A½ ,oa ¼ B½ nksuksa (D) buesa ls dksbZ ugha

Voucher is

(A) Written evidence (B) Oral evidence

(C) Both (A) and (B) (D) None of these

15- fuEufyf[kr esa ls dkSu lzksr izys[k gSa \

(A) dS'k eseks (B) chtd

(C) tek iphZ (D) buesa ls lHkh

Page 6 of 37

Which of the following is/are source document(s)?

(A) Cash Memo (B) Invoice

(C) Pay-in Slip (D) All of these

16- fuEufyf[kr esa ls dkSu okLrfod [kkrk gS \

(A) osru [kkrk (B) nsunkj [kkrk

(C) LVkWd [kkrk (D) vnr O;; [kkrk

Which of the following is Real Account?

(A) Salary A/c (B) Debtor’s A/c

(C) Stock A/c (D) Outstanding expenses A/c

17- ßO;;ksa ,oa gkfu;ksa dks MsfcV djsa rFkk vk;ksa ,oa ykHkksa dks ØsfMV djsaÞ dk fu;e ykxw gksrk

gS
(A) O;fäxr [kkrksa ij (B) okLrfod [kkrksa ij

(C) ukeek= [kkrksa ij (D) buesa ls lHkh ij

Rule of “Debit all expenses and losses and Credit all incomes and gains” applies to

(A) Personal Accounts (B) Real Accounts

(C) Nominal Accounts (D) All of these

18- jfo ls udn [kjhnk x;k eky ØsfMV fd;k tk;sxk

(A) Ø; [kkrk (B) jfo dk [kkrk

(C) udn [kkrk (D) eky [kkrk

Purchase of goods from Ravi for cash will be credited to -

(A) Purchase A/c (B) Ravi’s A/c

(C) Cash A/c (D) Goods A/c

Page 7 of 37

19- Lokeh }kjk futh iz;ksx ds fy, O;olk; ls fy;k x;k eky gS

(A) iw¡th (B) vkgj.k

(C) lEifÙk (D) nkf;Ro

Goods taken by proprietor for personal use from business is called

(A) Capital (B) Drawings

(C) Asset (D) Liability

20- ys[kk iqLrdksa esa izfof"V ugha dh tkrh gS

(A) O;kikfjd dVkSrh dh (B) udn dVkSrh dh

(C) dVkSrh nh (D) dVkSrh izkIr dh

No entry is made in the books of accounts of

(A) Trade discount (B) Cash discount

(C) Discount allowed (D) Discount received

21- tc ,d QeZ jksdM+ cgh cukrh gS rks bls cukus dh vko';drk ugha gksrh

(A) foØ; cgh (B) Ø; cgh

(C) jkstukepk fo'ks"k (D) [kkrk cgh esa jksdM+ ,oa cSad [kkrs

When a firm maintains a cash book, it need not maintain

(A) Sales Book (B) Purchase Book

(C) Journal Proper (D) Cash and Bank Accounts in Ledger

22- m/kkj ysu&nsuksa dk jksdM+ cgh esa ys[kkadu fd;k tkrk gS

(A) MsfcV esa (B) ØsfMV esa

(C) MsfcV esa ;k ØsfMV esa (D) u MsfcV esa u ØsfMV esa

Page 8 of 37

Credit transactions are recorded in the cash book

(A) In Debit (B) In Credit

(C) In Debit or in credit (D) Neither in Debit nor in Credit

23- m/kkj Ø;

(A) lEifÙk;ksa dks c<+krk gS (B) nkf;Roksa dks c<+krk gS

(C) ¼a A½ ,oa ¼ B½ nksuksa (D) buesa ls dksbZ ugha

Credit purchases

(A) Increase in assets (B) Increase in liabilities

(C) Both (A) and (B) (D) None of these

24- ,d O;olk; dh iw¡th ₹7]50]000 gS vkSj nkf;Ro ₹2]50]000 gS] rks O;olk; dh dqy
ifjlEifÙk;k¡ gksxh
(A) ₹10]00]000 (B) ₹5]00]000

(C) ₹7]50]000 (D) ₹15]00]000

Capital of business is ₹7,50,000 and liability is ₹2,50,000 then total assets of the business would
be

(A) ₹10,00,000 (B) ₹5,00,000

(C) ₹7,50,000 (D) ₹15,00,000

25- ßtks vkrk gS] mls MsfcV vkSj tks tkrk gS] mls ØsfMVÞ dk fu;e ykxw gksrk gS &

(A) O;fäxr [kkrksa ij (B) okLrfod [kkrksa ij

(C) ukeek= [kkrksa ij (D) buesa ls dksbZ ugha

Page 9 of 37

Rule of “Debit what comes in and Credit what goes out” applies to

(A) Personal Accounts (B) Real Accounts

(C) Nominal Accounts (D) None of these

26- osru [kkrk lEcfU/kr gS

(A) O;fäxr [kkrk ls (B) okLrfod [kkrk ls

(C) ukeek= [kkrk ls (D) iw¡th [kkrk ls

Salary A/c is related to

(A) Personal A/c (B) Real A/c

(C) Nominal A/c (D) Capital A/c

27- fuEufyf[kr esa ls fdldks O;olk; dh ßiz/kku cghÞ ds :i esa tkurs gS \

(A) jkstukepk (B) ryiV

(C) [kkrk cgh (D) Ø; cgh

Which of the following is known as, “Principal Book” of Business?

(A) Journal (B) Trial Balance

(C) Ledger (D) Purchase Book

28- J.F. dk iw.kZ :i gS

(A) tuZy Qkby (B) tuZy Qksfy;ks

(C) TokbaV Qkby (D) buesa ls dksbZ ugha

Full form of J.F. is

(A) Journal File (B) Journal Folio

(C) Joint File (D) None of these

Page 10 of 37

29- [kkrksa ds nk;sa i{k dks D;k dgrs gSa \

(A) MsfcV i{k (B) ØsfMV i{k

(C) ¼a A½ ,oa ¼ B½ nksuksa (D) buesa ls dksbZ ugha

What is the right side of the accounts called?

(A) Debit side (B) Credit side

(C) Both (A) and (B) (D) None of these

30- NksVs vkSj QqVdj Hkqxrkuksa dks ftl iqLrd esa fy[kk tkrk gS mls dgk tkrk gS

(A) jksdM+ cgh (B) Ø; cgh

(C) [kqnjk jksdM+ cgh (D) foØ; cgh

The book in which small and petty payments are recorded is called

(A) Cash Book (B) Purchase Book

(C) Petty Cash Book (D) Sales Book

31- foØ; cgh esa ys[kk fd;k tkrk gS

(A) lHkh m/kkj foØ; (B) eky dk m/kkj foØ;

(C) lEifÙk dk m/kkj foØ; (D) lHkh m/kkj ,oa udn foØ;

Sales book is used to record

(A) All credit sales (B) Credit sale of goods

(C) Credit sale of asset (D) All credit and cash sales

32- Ø; cgh Hkkx gksrh gS

(A) jkstukeps dk (B) [kkrk cgh dk

(C) O;kikfjd [kkrs dk (D) vkfFkZd fpV~Bk dk

Page 11 of 37

Purchases book is a part of

(A) Journal (B) Ledger

(C) Trading Account (D) Balance Sheet

33- [kkrk cgh gksrh gS

(A) iz/kku cgh (B) lgk;d cgh

(C) jksdM+ cgh (D) Ø; cgh

A Ledger is a

(A) Principal Book (B) Subsidiary Book

(C) Cash Book (D) Purchase Book

34- ,d O;olk; esa dqy lEifÙk ₹8]00]000 rFkk dqy nkf;Ro ₹5]00]000 gaS] rks vUrj dks dgk

tk,xk
(A) vk; (B) iw¡th

(C) O;; (D) [;kfr

Total asset in a business are Rs. 8,00,000 and total liability are Rs. 5,00,000. Then the difference
is called -

(A) Income (B) Capital

(C) Expenses (D) Goodwill

35- ryiV gS

(A) okLrfod [kkrk (B) ukeek= [kkrk

(C) 'ks"kksa dh lwph (D) O;fäxr [kkrk

Page 12 of 37

Trial Balance is

(A) Real Account (B) Nominal Account

(C) List of Balances (D) Personal Account

36- ,slh v'kqf);k¡ tks ,d nqljs ds izHkko dks lekIr dj nsrh gS] dgh tkrh gSa

(A) fl)kUr dh v'kqf) (B) Hkwy tkus okyh v'kqf)

(C) {kfriwjd v'kqf) (D) fglkc dh v'kqf)

Errors which nullify the effects of each other, are called

(A) Error of principle (B) Error of omission

(C) Compensating Error (D) Error of Commission

37- fuEufyf[kr esa dkSu en ryiV ds MsfcV esa fn[kkbZ tkrh gS \

(A) deh'ku izkfIr [kkrk (B) cSd
a vf/kfod"kZ [kkrk
(C) ns; foi= [kkrk (D) izkI; foi= [kkrk

Which of the following items is shown on the Debit side of Trial Balance?

(A) Commission Received A/c (B) Bank Overdraft A/c

(C) Bills Payable A/c (D) Bills Receivable A/c

38- tc ryiV dk feyku ugha gksrk rks vUrj dh jkf'k dks gLrkarfjr fd;k tkrk gS

(A) iw¡th [kkrs esa (B) vkgj.k [kkrs esa

(C) mpUrh [kkrs esa (D) ykHk&gkfu [kkrs esa

When the Trial Balance does not agree, the difference is transferred to

(A) Capital A/c (B) Drawings A/c

(C) Suspense A/c (D) Profit & Loss A/c

Page 13 of 37

39- fofue; fcy gS

(A) ,d izkFkZuk (B) ,d izfrKk

(C) ,d vkns'k (D) buesa ls dksbZ ugha

A Bill of Exchange is

(A) A request (B) A promise

(C) An order (D) None of these

40- fofue; fcy fdlds }kjk fy[kk tkrk gS \

(A) nsunkj }kjk (B) ysunkj }kjk

(C) cSd
a }kjk (D) buesa ls dksbZ ugha

Bill of Exchange is drawn by whom?

(A) Debtor (B) Creditor

(C) Bank (D) None of these

41- ,d fofue; fcy esa fdrus i{k gksrs gSa \

(A) 2 (B) 3

(C) 4 (D) 1

How many partie(s) is/are there to a bill of exchange?

(A) 2 (B) 3

(C) 4 (D) 1

42- fuEufyf[kr esa ls dkSu vafre [kkrksa dk fgLlk ugha gS \

(A) O;kikfjd [kkrk (B) ykHk&gkfu [kkrk

(C) vkfFkZd fpV~Bk (D) [kkrk cgh

Page 14 of 37

Which of the following is not a part of final accounts?

(A) Trading Account (B) Profit & Loss Account

(C) Balance Sheet (D) Ledger

43- O;kikfjd [kkrk dks rS;kj djus dk eq[; mís'; gS &

(A) 'kq) ykHk @ gkfu dk irk yxkuk (B) ldy ykHk@gkfu dk irk yxkuk

(C) dqy lEifÙk dk irk yxkuk (D) iw¡th dk irk yxkuk

The main purpose of preparing a Trading Account is to find -

(A) Net Profit /Loss (B) Gross Profit/Loss

(C) Total Asset (D) Capital

44- fuEufyf[kr esa ls dkSu vkfFkZd fpV~Bk esa nkf;Ro gS \

(A) nsunkj (B) ysunkj

(C) LVkWd (D) QuhZpj

Which of the following is a liability in the Balance Sheet?

(A) Debtors (B) Creditors

(C) Stock (D) Furniture

45- osru vkSj etnwjh dks n'kkZ;k tk,xk

(A) O;kikfjd [kkrk esa (B) ykHk&gkfu [kkrk esa

(C) vkfFkZd fpV~Bk esa (D) buesa ls dksbZ ugha

Salary and wages will be shown in

(A) Trading Account (B) Profit & Loss Account

(C) Balance Sheet (D) None of these

Page 15 of 37

46- gzkl yxk;k tkrk gS

(A) pkyw lEifr ij (B) LFkk;h lEifr ij

(C) pkyw nkf;Ro ij (D) buesa ls dksbZ ugha

Depreciation is charged on

(A) Current asset (B) Fixed asset

(C) Current liability (D) None of these

47- ,d xzkgd }kjk okil fd, x, eky dks fuEufyf[kr esa ls fdl [kkrs esa uke¼ Dr.½ fd;k

tk;sxk \
(A) jksdM+ [kkrk (B) Ø; okilh [kkrk

(C) foØ; okilh [kkrk (D) buesa ls dksbZ ugha

Goods returned by a customer will be debited to which of the following accounts?

(A) Cash A/c (B) Purchase Returns A/c

(C) Sales Returns A/c (D) None of these

48- ;fn foØ; ij ldy ykHk dh nj 20% gks vkSj oLrq dk foØ; eqY; ₹ 2]20]000 gks rks

ldy ykHk dh jkf'k gksxh
(A) ₹ 44]000 (B) ₹ 22]000

(C) ₹ 20]000 (D) buesa ls dksbZ ugha

If rate of gross profit is 20% on sales and sale price of commodity is ₹ 2,20,000 then the amount
of gross profit will be

(A) ₹ 44,000 (B) ₹ 22,000

(C) ₹ 20,000 (D) None of these

Page 16 of 37

49- og jkf'k tks O;olk; dks vU; i{kksa dks nsuh gksrh gS] dgykrh gS

(A) iw¡th (B) ykHk

(C) lEifr (D) nkf;Ro

The amount which the firm has to pay other parties is known as

(A) Capital (B) Profit

(C) Asset (D) Liability

50- ₹5]000 dk udn eky lksgu dks cspkA bl ysu&nsu esa dkSu lk [kkrk MsfcV fd;k x;k

gS\
(A) jksdM+ [kkrk (B) foØ; [kkrk

(C) lksgu dk [kkrk (D) buesa ls dksbZ ugha

Sold goods to Sohan for cash ₹5,000. Which account is debited in this transaction?

(A) Cash A/c (B) Sales A/c

(C) Sohan’s A/c (D) None of these

51- 89-082 dk eku ,d n'keyo LFkku ds lfUudV gS

(A) 89-0 (B) 89-1

(C) 89-8 (D) 89-08

The value of 89.082 correct to one place of decimal is

(A) 89.0 (B) 89.1

(C) 89.8 (D) 89.08

52- 593-607 dk eku iw.kkZd
a ds lfUudV gS
(A) 593 (B) 594

(C) 593-607 (D) buesa ls dksbZ ugha

Page 17 of 37

The value of 593.607 correct to the nearest integer -

(A) 593 (B) 594

(C) 593.607 (D) None of these

53- 5-6 × 0-00782 dk ekud :i gksxk

(A) 0-0056 × 7-82 (B) 5-6 × 0-782

(C) 56-6 × 0-0782 (D) 566 × 7-82

The standard form of 5.6 × 0.00782 will be

(A) 0.0056 × 7.82 (B) 5.6 ×0.782

(C) 56.6 × 0.0782 (D) 566 × 7.82

54- fuEufyf[kr esa dkSu vuqikr mruk gh gS ftruk fd 5 6\
(A) 250 350 (B) 250 300
(C) 150 200 (D) 200 180
Which one of the following ratio is the same as 5 : 6 ?

(A) 250 : 350 (B) 250 : 300

(C) 150 : 200 (D) 200 : 180

55- 22-856 fdyksxzke cjkcj gksrk gS

(A) 228-56 xzke (B) 2285-6 xzke

(C) 22856 xzke (D) 1-2856 xzke

22.856 kilogram is equal to

(A) 228.56 gram (B) 2285.6 gram

(C) 22856 gram (D) 1.2856 gram

Page 18 of 37

56- 224 vkSj 1584 dk U;wure vuqikr gS

(A) 28 % 198 (B) 14 % 99

(C) 1 % 7 (D) 2 % 14

The minimum ratio of 224 and 1584 is

(A) 28 : 198 (B) 14 : 99

(C) 1 : 7 (D) 2 : 14

57- 90 lsds.M ,oa 1 ?k.Vk dk vuqikr gS

(A) 90 1 (B) 1 90
(C) 1 40 (D) 40 1

The ratio between 90 second and 1 hour is

(A) 90 : 1 (B) 1 : 90

(C) 1 : 40 (D) 40 : 1

58- ;fn 𝑥 ∶ = : rc 𝑥 dk eku gS

(A) 2 (B) 3

(C) (D)

If 𝑥 ∶ = : then the value of 𝑥 is

(A) 2 (B) 3

(C) (D)

Page 19 of 37

59- 10 isfUly dk ewY; ₹45 gS rks 10 ntZu isfUlyksa dk ewY; gksxk

(A) ₹450 (B) ₹540

(C) ₹4500 (D) ₹504

If the price of 10 pencils is ₹45 then the price of 10 dozen pencils will be

(A) ₹450 (B) ₹540

(C) ₹4500 (D) ₹504

60- og rkfydk ftlesa ,d ls ysdj ukS oLrqvksa dh dher nh gqbZ jgs ] dgykrh gS

(A) ukS rkfydk (B) vko`fÙk rkfydk

(C) rqyukRed rkfydk (D) uokioR;Z rkfydk

The table showing the value of articles from one to nine is called -

(A) Nine Table (B) Frequency Table

(C) Comparative Table (D) Table of Nine Value

61- tkiku dh eqnzk gS

(A) ÝSad (B) ;su

(C) MkWyj (D) ikSM
a
The currency of Japan is

(A) Franc (B) Yen

(C) Dollar (D) Pound

62- 8 % dk fHkUu :i gS

(A) (B)

(C) (D) +

Page 20 of 37

Fraction form of 8 % is

(A) (B)

(C) (D) +

63- 5 xzke] 1 fdykxzke dk fdruk izfr'kr gS \

(A) 5% (B) 0.5%

(C) 50% (D) 100%

What percent is 5 gram of 1 Kilogram?

(A) 5% (B) 0.5%

(C) 50% (D) 100%

64- ,d O;kikjh 10% cÍk nsrk gSA ;fn dksbZ O;kikjh ₹5000 dk eky [kjhns rks cÍk gksxk

(A) ₹50 (B) ₹500

(C) ₹5 (D) ₹200

A trader allows 10% discount. If a trader purchases goods worth ₹5000 then discount will be

(A) ₹50 (B) ₹500

(C) ₹5 (D) ₹200

65- 10% rFkk 5% dh nks Øekxr NwV fdrus izfr'kr ds cjkcj gS \

(A) 13.5% (B) 15%

(C) 16.5% (D) 14.5%

Page 21 of 37

What percent is equal to two successive discount of 10% and 5%?

(A) 13.5% (B) 15%

(C) 16.5% (D) 14.5%

66- ₹40]000 ij 4% okf"kZd dh nj ls 4 o"kksZa esa lk/kkj.k C;kt gS

(A) ₹6]200 (B) ₹6]400

(C) ₹6]600 (D) ₹640

The simple interest on ₹40,000 @4% p.a. in 4 years is

(A) ₹6,200 (B) ₹6,400

(C) ₹6,600 (D) ₹640

67- Lkk/kkj.k C;kt dk lw= gS

× × × ×
(A) (B)

× ×
(C) (D)
× ×

The formula of simple interest is

× × × ×
(A) (B)

× ×
(C) (D)
× ×

68- ;fn 5% okf"kZd ij 6 o"kksaZ ds fy, dqy C;kt ₹123 gS rks ewy/ku gS

(A) ₹1]400 (B) ₹310

(C) ₹410 (D) ₹1]230

Page 22 of 37

If total interest is ₹123 at 5% p.a. for 6 years, then principal is

(A) ₹1,400 (B) ₹310

(C) ₹410 (D) ₹1,230

69- ;fn fo|ky; essa Nk=ksa dh la[;k 60% gS] ;fn Nk=kvksa dh la[;k 520 gS rks Nk=ksa dh

la[;k gksxh
(A) 780 (B) 680

(C) 1040 (D) 480

If 60% of the students in a school are boys and the number of girls is 520, then the number of
boys will be
(A) 780 (B) 680

(C) 1040 (D) 480

70- ¼3]000 dk 50%½ dk 5% gS

(A) 7-50 (B) 75

(C) 750 (D) 1500

5% of (50% of 3,000) is

(A) 7.50 (B) 75

(C) 750 (D) 1500

71- ,d oLrq dks ₹390 esa cspus ij 20% dk ykHk gksrk gS] rks oLrq dk Ø; ewY; jgk gksxk

(A) ₹350 (B) ₹325

(C) ₹340 (D) ₹300

By selling an article for ₹390 at a profit of 20%, then the purchase price of an article will be
(A) ₹350 (B) ₹325

(C) ₹340 (D) ₹300

Page 23 of 37

72- ,d ,stsUV 10% lk/kkj.k deh'ku ij ₹8]000 dk eky fcdokrk gS rks deh'ku dh jkf'k

gksxh
(A) ₹80 (B) ₹800

(C) ₹850 (D) ₹100

An agent sold goods of ₹8,000 at 10% simple commission, then the amount of commission will
be

(A) ₹80 (B) ₹800

(C) ₹850 (D) ₹100

73- 2 ehy esa fdruk xt gksxk \

(A) 3115 (B) 3520

(C) 1760 (D) buesa ls dksbZ ugha

How many yards will be in 2 miles?

(A) 3115 (B) 3520

(C) 1760 (D) None of these

74- foØ; ewY; cjkcj gS

(A) Ø; ewY; $ ykHk% (B) Ø; ewY; $ gkfu%

(C) Ø; ewY; $ ykHk (D) buesa ls dksbZ ugha

Selling price is equal to

(A) Purchase price+ Profit% (B) Purchase price+ Loss%

(C) Purchase price+ Profit (D) None of these

Page 24 of 37

75- 120 larjk cspus ls ,d Qy foØsrk dks 20 larjk ds ewY; ds cjkcj ykHk gksrk gSA mls

fdrus izfr'kr dk ykHk gqvk \
(A) 8% (B) 20%
1
(C) 12 % (D) buesa ls dksbZ ugha
2

By selling 120 oranges a fruit seller gains equal to the price of 20 oranges. what percentage profit
did he make?

(A) 8% (B) 20%

(C) 12 % (D) None of these

76- izR;sd O;fä dks thfodksiktZu ds fy, fdl fØ;k dks djuk iM+rk gS \

(A) vkfFkZd (B) vukfFkZd

(C) vkfFkZd ,oa vukfFkZd nksuksa (D) buesa ls dksbZ ugha

Every person has to do which activity for his livelihood?

(A) Economic (B) Non-economic

(C) Both economic and non-economic (D) None of these

77- foLr`r :i esa] vkfFkZd fØ;kvksa dks ck¡Vk tk ldrk gS

(A) O;olk; (B) jkstxkj

(C) is'kk (D) buesa ls lHkh

In broader sense, economic activities may be divided into

(A) Business (B) Employment
(C) Profession (D) All of these

78- O;olk; dk mís'; gS

(A) ykHk dekuk (B) lsok iznku djuk

(C) ¼A½ ,oa ¼B½ nksuksa (D) dj pksjh

Page 25 of 37

Purpose of business is

(A) To earn profit (B) To provide service

(C) Both (A) and (B) (D) Tax evasion

79- O;kikj vax gS

(A) m|ksx dk (B) okf.kT; dk

(C) cSd
a dk (D) buesa ls dksbZ ugha

Trade is the part of

(A) Industry (B) Commerce

(C) Bank (D) None of these

80- ÞykHk dk caVokjk ugha fd;k tkrkAß ;g dFku lanfHkZr djrk gS

(A) ,dkdh LokfeRo dks (B) lk>snkjh dks

(C) dEiuh dks (D) la;ä
q fgUnw ifjokj O;olk; dks
"Profit is not to be shared". This statement refers to

(A) Sole Proprietorship (B) Partnership

(C) Company (D) Joint Hindu Family Business

81- fuEufyf[kr esa ls fdls O;kikj dh lgk;d dh Js.kh esa oxhZd`r ugha fd;k tk ldrk \

(A) chek (B) [kuu

(C) Hk.Mkj.k (D) ;krk;kr

Which of the following cannot be classified as an auxiliary to trade?
(A) Insurance (B) Mining

(C) Warehousing (D) Transport

Page 26 of 37

82- fuEufyf[kr esa ls dkSu ,dkdh O;kikj dh eq[; fo'ks"krk gS \

(A) ,d O;fä dk ekfyd gksuk (B) nks O;fä;ksa dk ekfyd gksuk

(C) rhu O;fä;ksa dk ekfyd gksuk (D) buesa ls dksbZ ugha

Which of the following is the main feature of sole trading business?

(A) Owner is single person (B) Owner is two persons

(C) Owner is three persons (D) None of these

83- fuEufyf[kr esa ls dkSu ,dkdh O;kikj dk ykHk ugha gS \

(A) 'kh?kz fu.kZ; (B) vlhfer nkf;Ro

(C) LFkkiuk esa lqxerk (D) O;fäxr fu;a=.k

Which of the following is not the advantage of sole trade?

(A) Quick decision (B) Unlimited liability

(C) Easy in formation (D) Personal control

84- lkekU; O;olk; ds fy, QeZ esa lk>snkjksa dh vf/kdre la[;k gS

(A) 5 (B) 20

(C) 50 (D) 100

The maximum number of partners in a firm for a general business is

(A) 5 (B) 20

(C) 50 (D) 100

85- ,d lk>snkjh lays[k

(A) ,d fyf[kr dkuwuh nLrkost gS (B) ,d ekSf[kd le>kSrk gS

(C) dkuwuh rkSj ij ykxw ugha fd;k tk ldrk gS

(D) ¼A½ ,oa ¼B½ nksuksa

Page 27 of 37

A partnership deed is

(A) A written legal document (B) A verbal understanding

(C) Not enforceable by Law (D) Both (A) and (B)

86- fgUnw mÙkjkf/kdkj vf/kfu;e cuk;k x;k

(A) 1856 esa (B) 1947 esa

(C) 1956 esa (D) 1990 esa

Hindu Succession Law was formed in

(A) 1856 (B) 1947
(C) 1956 (D) 1990

87- lk>snkjh lays[k ds vkHkko esa lk>snkjksa ds vf/kdkj ,oa drZO; fu/kkZfjr gksrs gSa

(A) lk>snkjksa ds }kjk (B) lk>snkjh vf/kfu;e ds vuqlkj

(C) vkilh lgefr ls (D) U;k;ky; ds }kjk

In the absence of partnership deed the rights and duties of partners are determined

(A) By partners (B) According to Partnership Act

(C) By mutual consent (D) By Court

88- lgdkjh lfefr dk iath;u djkuk gS

(A) vko';d (B) vfuok;Z

(C) ,sfPNd (D) vuko';d

Registration of co-operative society is

(A) Necessary (B) Compulsory

(C) Optional (D) Unnecessaгу

Page 28 of 37

89- dEiuh dh iw¡th fofHkUu la[;kvksa esa foHkä gksrh gS ftuesa izR;sd dgykrk gS

(A) C;kt (B) _.ki=

(C) va'k (D) ykHkka'k

The capital of a company is divided into number of parts each one of which is called

(A) Interest (B) Debenture

(C) Share (D) Dividend

90- ,d lkoZtfud dEiuh esa lnL;ksa dh U;wure la[;k gksrh gS

(A) 2 (B) 7

(C) 50 (D) vlhfer

The minimum number of members in a public company is

(A) 2 (B) 7
(C) 50 (D) Unlimited

91- okf.kfT;d cSd
a ds dk;ksZa esa 'kkfey gS
(A) tek,¡ Lohdkj djuk (B) _.k iznku djuk

(C) ykWdj lqfo/kk (D) buesa ls lHkh

The functions of a commercial bank include(s)

(A) Accepting deposits (B) Granting of loans

(C) Locker facility (D) All of these

92- chek dk ewyHkwr mís'; gksrk gS

(A) ykHk dekuk (B) {kfriwfrZ

(C) fofu;ksx (D) buesa ls dksbZ ugha

Page 29 of 37

The basic purpose of insurance is

(A) Earning profit (B) Indemnity

(C) Investment (D) None of these

93- dPpk vFkok rS;kj eky lqjf{kr j[kk tkrk gS

(A) cSd
a esa (B) chek dEiuh esa

(C) Hk.Mkjx`g esa (D) buesa ls dksbZ ugha

Raw materials or finished goods are kept safe in

(A) Bank (B) Insurance Company

(C) Warehouse (D) None of these

94- Hkkjr esa baVjusV dk mi;ksx gksrk gS

(A) O;olk; esa (B) fo'ofo|ky;ksa esa

(C) iqLrdky;ksa esa (D) buesa ls lHkh txg esa

In India, internet is used

(A) In business (B) In universities
(C) In libraries (D) In all of these places

95- fuEufyf[kr esa ls dkSu ifjogu dk lk/ku gS \

(A) ty ifjogu (B) Fky ifjogu

(C) ok;q ifjogu (D) buesa ls lHkh

Which of the following is/are the mean(s) of transport?

(A) Water transport (B) Land transport

(C) Air transport (D) All of these

Page 30 of 37

96- fuEufyf[kr esa ls dkSu lQy O;kikjh dk xq.k gS \

(A) izHkkoh O;fäRo (B) bZekunkjh

(C) ifjJeh (D) buesa ls lHkh

Which of the following is/are the merit (s) of a successful businessman?
(A) Effective personality (B) Honesty

(C) Laborious (D) All of these

97- Fkksd O;kikjh eky csprs gSa

(A) lh/ks miHkksäk dks (B) QqVdj O;kikfj;ksa dks

(C) miHkksäkvksa dks Mkd ds }kjk (D) buesa ls dksbZ ugha

Wholesalers sell goods to

(A) Directly to consumers (B) Retailers

(C) Consumers through post (D) None of these

98- Hkkjr vkSj :l ds e/; gksus okyk O;kikj dgykrk gS

(A) ns'kh O;kikj (B) fons'kh O;kikj

(C) LFkkuh; O;kikj (D) vUrjkZT;h; O;kikj

The trade between India and Russia is called

(A) Home trade (B) Foreign trade
(C) Local trade (D) Inter-state trade

99- O;olk; ds {ks= esa Hkkjr esa lokZf/kd la[;k gS

(A) fuekZrkvksa dh (B) QqVdj O;kikfj;ksa dh

(C) Fkksd O;kikfj;ksa dh (D) mRikndksa dh

Page 31 of 37

In the business field the maximum number in India is of

(A) Manufacturers (B) Retailers

(C) Wholesalers (D) Producers

100- Hkkjr ds fdl cSad dks ^'kh"kZ cSad^ ¼Apex Bank½ ds uke ls tkuk tkrk gS \

(A) SBI (B) BOI

(C) RBI (D) PNB

Which bank is known as ‘Apex Bank’ of India?

(A) SBI (B) BOI

(C) RBI (D) PNB

SECTION-B

Short Answer Type Questions
iz'u la[;k 1 ls 30 rd y?kq mÙkjh; gSaA bueas ls fdUgha 15 iz'uksa ds mÙkj nsaA izR;sd iz'u
ds fy, 2 vad fu/kkZfjr gSA 15 x 2 = 30
Question Nos. 1 to 30 are Short Answer Type. Answer any 15 questions. Each question carries 2
marks. 15 x 2 = 30

1- O;olk; dh dksbZ nks fo'ks"krk,¡ crk;saA 2
State any two features of business.

2- lk>snkjh ,oa ,dkdh O;kikj esa nks vUrj crk;saA 2
State any two differences between partnership and sole trade.

3- Lo&jkstxkj D;k gS \ 2
What is self-employment?

4- m|ksx
a ksa ds fofHkUu izdkj fy[ksaA 2
Write the various types of industries.

Page 32 of 37

5- O;kolkf;d cSadksa ds eq[; dk;ksaZ dks crk;saA 2
State the main functions of commercial banks.

6- fofHkUu Mkd lsokvksa ds uke crk;saA 2
Name different postal services.

7- ifjogu ds nks ykHk crk;sAa 2
State two advantages of transport.

8- Fkksd O;kikjh ,oa [kqnjk O;kikjh esa izeq[k nks vUrj dks fy[ksa 2
Write any two main differences between wholesaler and retailer.

9- fdrus izfr'kr lk/kkj.k C;kt dh nj ls ₹7]500 ds ewy/ku ij 5 o"kksaZ esa ₹10]500 gks
tk;sxk \ 2
At what rate of percent of simple interest ₹7,500 will amount to ₹10,500 in 5 years?

10- 128-93546 dks n'keyo ds 3 vadksa rd 'kq) O;ä djsaA 2
Express 128.93546 correct to 3 places of decimal.

11- 800 yhVj nw/k esa 60% nw/k rFkk 40% ikuh gS rks nw/k esa ikuh dh ek=k fdruh gS \ 2
In 800 litre milk there is 60% milk and 40% water. Then what is the quantity of water in milk?

12- ₹1]764 dks A, B vkSj C esa 2:5:7 ds vuqikr esa foHkkftr djsAa 2
Divide ₹1,764 to A, B and C in the ratio of 2:5:7.

13- ;fn ,d oLrq dk eqY; ₹65-50 gS rks 975 oLrqvksa dk ewY; fudkysaA 2
If the price of one article is ₹65.50, find the price of 975 articles.

14- ,d f[kykSuk ₹400 esa Ø; fd;k x;k vkSj ₹200 esa foØ; gqvk rks gkfu dk izfr'kr D;k
gksxk \ 2
A toy was purchased at ₹400 and sold at ₹200, then what will be the percentage of loss?

Page 33 of 37

15- 5% dh nj ls ₹22]220 ij nykyh fudkysaA 2
Calculate brokerage on ₹22,220 @ 2%.

16- ,d ₹1]500 dh oLrq 20% rFkk 15% ds Øekuqlkj cV~Vs ij foØ; gsrq izLrkfor gS rks
oLrq dk foØ; ewY; fudkysAa 2
An item is offered for sale at ₹1,500 less successive discounts of 20% and 15%. Find the sale
price of this item.

17- ys[kkadu D;k gS \ 2
What is accounting?

18- MsfcV rFkk ØsfMV dk fu;e crk;sa ¼ikjEifjd n`f"Vdks.k½A 2
State the rules of debit and credit (Traditional Approach).

19- fdUgha nks pkyw lEifÙk;ksa ,oa pkyw nkf;Roksa ds uke crk;sAa 2
State any two names of current assets and Current liabiliti es.

20- nkf;Ro ls vki D;k le>rs gSa \ 2
What do you mean by liabilities?

21- [kkrk cgh dk uewuk nhft,A 2
Give the specimen of Ledger.

22- ₹2]00]000 ls udn ls O;kij izkjaHk fd;k] jkstukeps dh izfof"V djsaA 2
Pass Journal entries of a business started with cash ₹2,00,000.

23- O;kikfjd [kkrk cukus ds D;k mís'; gSa \ 2
What are the objectives of preparing trading account?

Page 34 of 37

24- fofue; fcy ds rhu i{kksa dks fy[ksaA 2
Write three parties of Bill of Exchange.

25- la;qä iw¡th dEiuh ds nks xq.k crk;sAa 2
State two merits of Joint Stock Company.

26- ykHk ,oa gkfu [kkrk D;k gS \ 2
What is profit and loss account?

27- jksdM+ cgh dk uewuk nhft,A 2
Give the specimen of Cash Book.

28- nks [kkus okyh jksdM+ cgh ls vki D;k le>rs gSa \ 2
What do you understand by two-column cash book?

29- O;fäxr [kkrk fdls dgrs gSa \ mnkgj.k nsaA 2
What is personal account? Give example.

30- vkfFkZd fpV~Bk esa fy[kh tkus okyh pkj enksa ds uke fy[ksaA 2
Write the name of four items to be written in the Balance Sheet.

Page 35 of 37

Long Answer Type Questions

iz'u la[;k 31 vkSj 38 nh?kZ mÙkjh; gaSA buesa ls fdUgha pkj iz'uksa ds mÙkj nsaA izR;sd iz'u
ds fy, 5 vad fu/kkZfjr gSA 4 x 5 = 20
Question Nos. 31 and 38 are Long Answer Type. Answer any four questions. Each question carries
5 marks. 4 x 5 = 20

31- cM+s iSekus ds QqVdj O;kikj dh dksbZ ik¡p fo'ks"krkvksa dk mYys[k djsaA 5
Explain any five characteristics of Retail Trade on large scale.

32- O;kikj ls D;k vk'k; gS \ O;kikj ds fofHkUu izdkj dkSu&dkSu ls gSa \ 5
What is meant by trade? What are various types of trade?

33- ,d O;fä ,d VhŒohŒ lsV ₹3]100 esa [kjhnrk gS vkSj bl ij ₹100 mifjO;; ds :i esa
O;; djrk gS mlus bls ₹4]000 esa csp fn;kA mlds ykHk dk izfr'kr crk;saA 5
A person purchases a T. V. set for ₹3,100 and incurs ₹100 as overhead expenses on that set. He
sold it for ₹4000. Find his percentage gain.

34- jke] ';ke vkSj eksgu 5 4 1 ds vuqikr esa ykHk dk foHkktu djrs gSa rFkk ₹40]000
dh iw¡th ls O;olk; izkjaHk djrs gSaA ₹20]400 ds ykHk esa mudk fgLlk crk;saA 5
Ram, Shyam and Mohan share the profits in ratio 5:4:1 and start business with a capital of
₹40,000. Calculate their share in a profits of ₹20,400.

35- jksdM+ cgh D;k gS \ ;g fdrus izdkj dh gksrh gS \ Li"V djsaA 5
What is a Cash Book? How many types are there? Explain.

Page 36 of 37

36- lanhi ds jkstukeps esa fuEu O;ogkjksa dh izfof"V;k¡ dhft, %& 5

2025 ₹
tuojh 1 lanhi us udn ls O;kikj izkjaHk fd;k 2]00]000
tuojh 5 cSad esa jksdM+ tek dh 50]000
tuojh 10 vej dks udn eky cspk 70]000
tuojh 15 C;kt izkIr gqvk 6]000
tuojh 20 udn QuhZpj [kjhnk 8]000
Enter the following transactions in Journal of Sandeep :-

2025 ₹
Jan.1 Sandeep started business with cash 2,00,000
Jan.5 Cash deposited into Bank 50,000
Jan.10 Sold goods to Amar for cash 70,000
Jan.15 Received Interest 6,000
Jan.20 Purchased furniture for cash 8,000

37- fuEufyf[kr lwpukvksa ls ldy ykHk dh x.kuk djsa %& 5
foØ; & ₹80]000] foØ; okilh & ₹10]000] Ø; & ₹25]000]
vafre LVkWd & ₹2]500] izkjfEHkd LVkWd & ₹7]000] etnwjh & ₹5]000-

From the following informations, calculate gross profit:-

Sales - ₹80,000, Sales Returns - ₹10,000, Purchases- ₹25,000,

Closing stock - ₹2,500, Opening stock - ₹7,000, Wages - ₹5,000.

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What do you understand by assets? Explain its various types.

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