HBSE Class 11 Question Paper 2021 Accountancy

Code No. 1508

CLASS : 11th (Eleventh) Series : 11-April/2021

Roll No.











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ACCOUNTANCY
[ fgUnh ,oa vaxzsth ek/;e ]
[ Hindi and English Medium ]
(Only for Fresh/School Candidates)
le; : 2 21 ?k.Vs ] [ iw.kk±d : 60

Time allowed : 2 21 hours ] [ Maximum Marks : 60
• Ñi;k tk¡p dj ysa fd bl iz'u-i= esa eqfnzr i`"B 15 rFkk iz'u 42 gSaA
Please make sure that the printed pages in this question paper are 15 in number
and it contains 42 questions.
• iz'u-i= esa lcls Åij fn;s x;s dksM uEcj dks Nk= mÙkj-iqfLrdk ds eq[;-i`"B ij fy[ksaA
The Code No. on the top of the question paper should be written by the candidate
on the front page of the answer-book.
• Ñi;k iz'u dk mÙkj fy[kuk 'kq: djus ls igys] iz'u dk Øekad vo'; fy[ksaA
Before beginning to answer a question, its Serial Number must be written.
• mÙkj-iqfLrdk ds chp esa [kkyh iUuk / iUus u NksMsa+A
Don’t leave blank page/pages in your answer-book.
• mÙkj-iqfLrdk ds vfrfjDr dksbZ vU; 'khV ugha feysxhA vr% vko';drkuqlkj gh fy[ksa vkSj fy[kk mÙkj u
dkVsaA
Except answer-book, no extra sheet will be given. Write to the point and do not
strike the written answer.
• ijh{kkFkhZ viuk jksy ua0 iz'u&i= ij vo'; fy[ksaA
Candidates must write their Roll Number on the question paper.
• d`i;k iz'uksa dk mÙkj nsus lss iwoZ ;g lqfuf'pr dj ysa fd iz'u-i= iw.kZ o lgh gS] ijh{kk ds mijkUr bl
lEcU/k esa dksbZ Hkh nkok Lohdkj ugha fd;k tk;sxkA
Before answering the question, ensure that you have been supplied the correct and
complete question paper, no claim in this regard, will be entertained after
examination.

1508 P. T. O.

(2) 1508
lkekU; funsZ'k %
(i) lHkh iz'u vfuok;Z gSaA
(ii) iz'ui= esa dqy 42 iz'u gSaA

(iii) iz'u la[;k 1 ls 30 rd oLrqfu"B iz'u rFkk izR;sd iz'u 1 vad dk gSA

(iv) iz'u la[;k 31 ls 40 rd vfr-y?kwÙkjkRed iz'u gSa rFkk izR;sd iz'u 2 vadksa dk gSA

(v) iz'u la[;k 41 y?kq mÙkjh; iz'u gSa rFkk 4 vadksa dk gSA
(vi) iz'u la[;k 42 nh?kZ mÙkjh; iz'u gSa rFkk 6 vadksa dk gSA

(vii) iz'ui= esa lexz :i ls dksbZ fodYi ugha gSA rFkkfi 6 vadksa okys iz'u esa vkarfjd p;u iznku
fd;k x;k gSA ,sls iz'u esa fn, x, fodYi esa ls vkidks dsoy ,d gh iz'u djuk gSA
(viii)dSYD;qysVj ds mi;ksx dh vuqefr ugha gSA vko';d gksus ij] y?kqx.kdh; lkjf.k;ksa dk iz;ksx fd;k
tk ldrk gSA
General Instructions :

(i) All questions are compulsory.

(ii) There are 42 questions in all.

(iii) Question No. 1 to 30 are Objective Type Questions and carry 1 mark each.

(iv) Question numbers 31 to 40 are Very Short Answer Type Questions and carry
2 marks each.

(v) Question numbers 41 is Short Answer Type Question and carry 4 marks.

(vi) Question numbers 42 are Long Answer Type Question and carry 6 marks.

(vii) There is no overall choice. However, internal choice is given in long answer
type question and carry 6 marks each. You have to attempt only one of the
given choice in such question.

(viii) Use of calculators is not permitted. If required, you may use logarithmic
tables.
1508

(3) 1508
¼oLrqfu"B iz'u½
(Objective Type Questions)

(A) fjDr LLFFkku Hkjsa %
Fill in the Blanks :

1. ………….. lEifÙk;k¡] os lEifÙk;k¡ gksrh gSa ftudks Nqvk o ns[kk tk ldrk gSA 1

………….. are those assets which have a physical existence and which can be
seen or felt.

2. ………….. nkf;Ro] os nkf;Ro gSa tks lkekU;r% ,d o"kZ ds vUnj Hkqxrku fd, tkrs gSaA 1

………….. refer to those liabilities which are to be paid normally within one
year.

3. ………….. iz.kkyh esa ;g vko';d gS fd ys[kkadu dh ;gh fof/k vxys o"kks± esa Hkh viukbZ tk,A 1

Concept of ………….. requires that the same accounting methods should be
used from one accounting period to the next.

4. ………….. fl)kar ds vuqlkj O;fDrxr ysu-nsu] O;kolkf;d ysu-nsu ls vyx gSA 1

Personal transactions are distinguished from business transactions in
accordance with the principle of ………….. .

5. eksgu dks osru dk Hkqxrku djus ij ………….. [kkrk MsfcV fd;k tk,xkA 1

Salary paid to Mohan will be debited to ………….. A/c.

6. "Debit all expenses and Credit all Incomes." ………….. [kkrs dk fu;e gSA 1

Rule of ………….. A/c is "Debit all expenses and Credit all incomes".

1508 P. T. O.

(4) 1508

7. cSad ls udnh fudkyus ij udn cqd esa dh xbZ izfof"V ………….. dgykrh gSA 1

When cash is withdrawn from bank the entry in the Cash Book is called
………….. entry.

8. tc ,d QeZ udn iqLrd j[krh gS] rks mls ………….. [kkrk [kkrkcgh esa cukus dh vko';drk ugha
gSA 1

When a firm maintains a Cash Book, it need not maintain ………….. A/c in the
ledger.

9. fcy dh ifjiDork ds fy, rhu fnu T;knk dks ………….. dgk tkrk gSA 1

Three days added for calculating the date of maturity of bill of exchange are
called ………….. .

10. 23 vDVwcj] 2009 dks fy[kk x;k fcy 3 eghus ds fy,] dh ns; frfFk ………….. gSaA 1

Due date of bill of exchange drawn on 23rd October, 2009 for 3 months will
be ………….. .

(B) lgh fodYi dk p;u djsa %
Choose the best alternate :

11. ,dy izfof"V i)fr % 1

(A) v'kq) (B) vO;ofLFkr

(C) voSKkfud (D) lHkh

1508

(5) 1508
Single Entry System of book keeping is :

(A) Inaccurate (B) Unsystematic

(C) Unscientific (D) All

12. ,dy O;kikjh dk vk;dj % 1

(A) O;fDrxr O;; (B) nsunkj O;;

(C) O;olk; O;; (D) buesa ls dksbZ ugha

Income tax in case of sole trader is treated as :

(A) Personal Expense (B) Debtors Expense

(C) Business Expense (D) None of these

13. fuEufyf[kr esa pkyw lEifÙk dk p;u djsa % 1

(A) udn (B) LVkWd
(C) nsunkj (D) lHkh
Choose the Current Asset from the following :

(A) Cash (B) Stock

(C) Debtors (D) All

14. vafre [kkrs cuk, tkrs gSa % 1

(A) dSysUMj o"kZ ds var esa (B) ewY;kadu o"kZ ds var esa

(C) izR;sd fnokyh (D) ys[kkadu o"kZ ds var esa

1508 P. T. O.

(6) 1508
Final Accounts are prepared :

(A) At the end of calendar year

(B) At the end of assessment year

(C) On every Diwali

(D) At the end of accounting year

15. vkWfQl VkbijkbVj dk foØ;] ØsfMV fd;k tkuk pkfg, % 1

(A) foØ; [kkrk (B) udn [kkrk

(C) iw¡th [kkrk (D) VkbijkbVj [kkrk

Sale of office typewriter, should be credited to :

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

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

16. gqaMh ds Hkqxrku ds le; ldkjus okys dh iqLrdksa esa fdl [kkrs dks MsfcV fd;k tk,xk \ 1

(A) izkI; fcy [kkrk (B) udn [kkrk

(C) fcy fy[kus okys dk [kkrk (D) buMkslhZ [kkrk

Which account will be debited in the books of acceptor at the time of discharge
of a bill ?

(A) Bills Payable Account (B) Cash Account

(C) Drawer Account (D) Endorsee Account

1508

(7) 1508

17. cSad lkeatL; fooj.k cuk;k tkrk gS % 1

(A) cSad }kjk (B) cSad ds xzkgd }kjk

(C) ysunkj }kjk (D) ijh{kd }kjk

A bank reconciliation statement is prepared by :

(A) Bank (B) Customer of Bank

(C) Creditors (D) Auditor

18. buesa ls dkSu-lh lgk;d iqLrd ugha gS \ 1

(A) Ø; okilh iqLrd (B) Ø; iqLrd

(C) [kkrk cgh (D) foØ; iqLrd

Which is not a Subsidiary Book ?

(A) Purchase Return Book (B) Purchase Book

(C) Ledger (D) Sales Book

19. ukeek= ds [kkrs dk lEcU/k gS % 1

(A) lEifÙk o nkf;Ro (B) O;;] gkfu o vk;
(C) ysunku vkSj nsunkj (D) buesa ls dksbZ ugha
Nominal Accounts are related to :

(A) Assets and Liabilities (B) Expenses, Losses and Incomes

(C) Debtors, Creditors (D) None of these

1508 P. T. O.

(8) 1508

20. nksgjk en fl)kar % 1

(A) lEifÙk = nkf;Ro – iw¡th

(B) lEifÙk = iw¡th – nkf;Ro

(C) lEifÙk = nkf;Ro + iw¡th

(D) iw¡th = lEifÙk + nkf;Ro

As per Dual Aspect Principle :

(A) Assets = Liabilities – Capital

(B) Assets = Capital – Liabilities

(C) Assets = Liabilities + Capital

(D) Capital = Assets + Liabilities

(C) lR;/vlR; crkb, %

Mention whether the following are true or false :

21. lap;ksa dk feyku O;;ksa ls] Going Concern Concept ds vk/kkj ij fd;k tkrk gSA 1

Revenues are matched with expenses in accordance with Going Concern
Concept.

22. 'kq:vkrh izfof"V gj fnu ds 'kq:vkr esa dh tkrh gSA 1

Opening Entry is passed for the first transaction of each day.

1508

(9) 1508

23. ckbujh iz.kkyh eas lwpuk dks nks vadkssa 0 vkSj 1 esa j[kk tkrk gSA 1

Under Binary System informations are stored in two digits only 0 and 1.

24. lEifÙk o nkf;Ro udn iqLrd ds nks i{k gSaA 1

Assets and Liabilities are the two sides of Cash Book.

25. dkWUVªk izfof"V udn cqd esa nksuksa rjQ gksrh gSA 1

A Contra Entry appears on the both sides of Cash Book.

26. ewY;Ðkl i)fr esa] lEifÙk dk ewY; 'kwU; rd de gks tkrk gSA 1

In case of diminishing balance method, the asset gets reduced to zero level.

27. AIS dk vFkZ "Accounting Information System" gSA 1

AIS denotes "Accounting Information System".

28. thou lqj{kk izhfe;e] vkgj.k ekuk tkrk gSA 1

Life Insurance Premium is treated as drawings.

29. fcy vkWQ ,Dlpsat ,d 'krhZ; vkns'k gksrk gSA 1

Bill of Exchange is a conditional order to pay.

30. LizsM'khV ,d fo'kky dkxth 'khV ds Åij izksxzke gSA 1

Electronic spreadsheet is a type of programme on a large sheet of paper.

1508 P. T. O.

( 10 ) 1508

¼vfr-y?kwÙkjkRed iz'u½
u½

(Very Short Answer Type Questions)

31. lwph ewY; ` 20,000, O;kikfjd NwV 10% vkSj udn NwV 5% ij fdêh dks eky cspk x;kA mlus
ewY; dk Hkqxrku mlh fnu fd;k vkSj udn NwV dk ykHk mBk;k] tuZy izfof"V;k¡ djsaA 2

Goods sold to kitty on list price ` 20,000, trade discount 10% and cash
discount 5%. He paid the amount on the same day and availed cash discount.
Pass Journal entry.

32. [kkrk cgh ds lkFk udn iqLrd dh nks lekurk,¡ crkb,A 2

Give two similarities of Cash Book with Ledger.

33. Ø; iqLrd dk uewuk nks izfof"V;ksa dh lgk;rk ls crkb,A 2

Give Specimen of Purchase Book with two entries.

34. vFkokk ØsfMV fd, tk,saxs %
crkb, fuEufyf[kr [kkrs MsfcV vFko 2

(A) Ø; [kkrk (B) iw¡th [kkrk
(C) C;kt [kkrk (D) osru [kkrk

State whether the following accounts will show debit or credit balance :

(A) Purchase Account (B) Capital Account

(C) Interest Account (D) Salary Account

35. fuEufyf[kr [kkrksa ds 'ks"k dks ryiV ds fdl dkWye ¼MsfcV vFkok ØsfMV½ eas n'kkZ;k tk,xk \ 2

(A) cSad vkf/kD; (B) Mwcr _.k

(C) C;kt Hkqxrku (D) foØ;
1508

( 11 ) 1508
State whether the balance of following accounts should be placed in the debit
or credit columns of the Trial Balance :

(A) Bank Overdraft (B) Bad Debts

(C) Interest Paid (D) Sales

36. fuEufyf[kr dks vki ikl cqd ds MsfcV 'ks"k ls cSad lkeatL; fooj.k rS;kj djrs le; fdl dkWye
¼Iyl ;k ekbul½ esa fy[ksaxs \ 2

(A) chek izhfe;e dk Hkqxrku cSad }kjk

(B) C;kt o ykHkka'k cSad esa izkIr

(C) cSad }kjk C;kt

(D) cSad esa tek psd ijarq vHkh Hkqxrku ugha gqvk

In which column (Plus or Minus) you will write the following while preparing
Bank Reconciliation Statement from the debit balance of the Pass Book ?

(A) Insurance Premium paid by the Bank

(B) Interest and dividend collected by Bank

(C) Interest allowed by the Bank

(D) Cheque deposited into the Bank but not yet cleared

37. Ðkl D;k gS \ Ðkl ds nks dkj.k le>kb,A 2

What is Depreciation ? What are the two causes of depreciation.
Explain.

1508 P. T. O.

( 12 ) 1508

38. ewY;Ðkl i)fr ls Ðkl yxkus ds pkj ykHk crkb,A 2

Give four merits of providing depreciation by written down value method.

39. fcy vkWQ ,Dlpsat D;k gS \ fcy vkWQ ,Dlpsat ds nks ykHk crkb,A 2

What is Bills of Exchange ? Explain any two advantages of Bills of Exchange.

40. fuEufyf[kr esa fcy vkWQ ,Dlpsat dh ns; frfFk crkb, % 2

fcy dh frfFk vof/k

(A) 30 vizSy] 2010 30 fnu

(B) 1 fnlEcj] 2009 60 fnu

(C) 28 fnlacj] 2007 2 eghus

(D) 30 tuojh] 2010 1 eghuk

Calculate the due dates of the bills of exchange in the following cases :

Date of Bill Period

(A) 30th April] 2010 30 days

(B) 1st December] 2009 60 days

(C) 28th December] 2007 2 months

(D) 30th January] 2010 1 month

1508

( 13 ) 1508
¼y?kq
y?kq mÙkj
mÙkjh;
Ùkjh; iz'u½
u½
(Short Answer Type Question)

41. lksuw fyfeVsM us 1-4-2012 dks ` 4,00,000 dh e'khujh dk Ø; fd;k] 1-11-2013 dks nwljh
e'khujh ` 1,00,000 dk Ø; ,oa ` 20,000 bls yxkus ij [kpZ fd,A 30-9-2014 dks 2012 esa
[kjhnh e'khujh dks ` 1,27,800 dh gkfu ij csp fn;k x;k] ewY;Ðkl i)fr }kjk 10% izfro"kZ dh
nj ls Ðkl yxk;k x;kA 31 ekpZ dks [kkrs can gksrs gSAa 31-3-2015 rd e'khujh [kkrk cukb,A 4

On 1st April, 2012 Sonu Ltd. Purchased a machinery for ` 4,00,000. On 1st
November, 2013, they purchased another machinery for ` 1,00,000 and spent
` 20,000 on its overhauling. On 30th Sep. 2014 the machinery purchased in
2012 was sold at a loss of ` 1,27,800. The Company charges depreciation @
10% p. a. on written down value basis. Accounts are closed on 31st March
each year. Prepare Machinery Account upto 31-3-2015.

¼nh?kZ mÙkjh; iz'u½
u½

(Long Answer Type Question)

42. fuEufyf[kr ls ys[kkadu lehdj.k rS;kj dhft, % 6

(i) j?kq us O;olk; esa udn ` 1,50,000 yxk,A

(ii) udn ` 80,000 vkSj m/kkj ` 40,000 eky dks [kjhnkA

1
(iii) eky dh ykxr ` 75,000 dks 33 % ds ykHk ij foØ; fd;k x;k ftlesa ls vk/kk Hkqxrku udnh
3
esa izkIr gqvkA

(iv) eky dh ykxr ` 10,000, ` 12,000 esa csp nh xbZ ¼m/kkj½A

1508 P. T. O.

( 14 ) 1508

(v) fdjk;k ` 2,000 vkSj osru ` 4,000 dk HkqxrkuA

(vi) eky dh ykxr ` 20,000 tks fd ` 18,500 esa cspk x;k ¼udn½A

Prepare Accounting Equation from the following :

(i) Raghu started business with Cash ` 1,50,000.

(ii) Bought goods for cash ` 80,000 and on credit for ` 40,000.

1
(iii) Goods costing ` 75,000 sold at a profit of 33 % . Half the payment received
3
in cash.

(iv) Goods costing ` 10,000 sold for ` 12,000 on credit.

(v) Paid for rent ` 2,000 and for salaries ` 4,000.

(vi) Goods costing ` 20,000 sold for ` 18,500 on cash.

vFkok

OR

fuEufyf[kr ysunsuksa dh tuZy izfof"V;k¡ djsa %

(i) jksfgr ls ns; ` 10,000 vc Mwcr _.k gSaA

(ii) eky ` 20,000, Lokeh }kjk iz;ksx fd;k x;kA

(iii) ` 3,00,000 dh ykxr okyh e'khu ij nks eghus ds fy, izfro"kZ 10% dh nj ls ewY;ÐklA

(iv) iw¡th ` 15,00,000 ij 6% izfro"kZ dh nj ls 9 eghus ds fy, C;ktA

(v) eky dh ykxr ` 80,000, eksgu dks ` 1,00,000 esa cspk x;kA

1508

( 15 ) 1508
Journalise the following transactions :

(i) ` 10,000 due from Rohit are now bad debts.

(ii) Goods worth ` 20,000 were used by the proprietor.

(iii) Charge depreciation @ 10% p. a. for two months on machine costing
` 3,00,000.

(iv) Provide interest on capital of ` 15,00,000 at 6% p. a. for 9 months.

(v) Goods costing ` 80,000 sold to Mohan for ` 1,00,000.

S

1508 P. T. O.