Assam Board Class 11 Sample Paper Accountancy

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Assam Board Class 11
Sample Question Paper

ACCOUNTANCY

(Commnerce )

Full Marks: 80
Pass Marks:24
Time:3 hours

The figures in the margin indicate full marks for the questions

ALLOTMENT OF MARKS

1x6 = 6
Q. No. 1(a-f) carries 1mark each
2x4 = 8
Q. Nos. 2 to 5 carry 2 marks each
3x4 = 12
Q. Nos. 6 to 9 carry 3 mnarks each
5x6 =30
Q. Nos. 10 to 15 carry 5 marks each
8x3 = 24
Q. Nos. 16 to 18 carry 8 marks each
Total = 80

[Contd.

(2 )

dirccted :
1, Answer the following as

Book-keeping
(a) Accounting starts where ( Fill in the blank with
appropriate word/words)

(b) Building is Account.
(Fill in the blank with
appropriate word/words )

are
(c) "AIl events are transactions, but all transactions
not events."
(State whether the statement
is True or False )

(d) Purchases Book records all purchases.
( Fill in the blank with
appropriate word/words )

(3 )
(e) Depreciation is a loss in the value of aSsets.
(State whether the statement
is True or False )

) ln India, Goods and Services Tax was introduced with
effect from the date
( Fill in the blank with
appropriate word/words

2. Mention any two objetives of Goods and Services Tax. 2

3. What is GAAP? 2

GAAP AIGA A?

4. Mention any two features of a voucher. 2

5. What is Trial Balance? 2

3
6. Explain any three causes of depreciation.

| Contd.

(4)

Or /
between

Explain any three
distinctions Provision and
Reserve.
7. Explain any three distinctions between a Bill of Exchange

and a Promissory Note.

Or / I I

meaning of accommodation bill.
Dneily explain the
Accommodation bill a sA URI I|

8. Explain any three distinctions between Capital
Expenditure and Revenue Expenditure. 3

Or /RI
Briefly explain the meaning of marshalling of assets and
liabilities in Balance Sheet.

9. Explain any three disadvantages of accounting from
incomplete records. 3

Or / TI
Explain any three distinctions between Double-entry
System and Single-entry System of Book-keeping.

( 5)
10. Expla1n any fve
and Computerizeddistinctions
Accounting.between Manual Accounting
5

Or /RI
Briefly explain the role of
computer in accounting

11. Merntion any five
system.
adyantages of database management
5

Or / Ra
Write a brief note on the structure of database
management system (DBMS).

12. Explain any five distinctions between Cash basis and
Accrual basis of accounting. 5

Or /a}T
What is Balance Sheet? Explain any three needs of
Balance Sheet. 2+3=5

/142 |Contd.

( 6)
following errors :
to rectify the
13, Pas8s Journal Entries
rent from Hari
received for
5.000 was Personal Account.
() An amount of to Hari's
but was wrongly credited

repairs to motorcar
(ü) An amount of 3,000 was paidfor
Account as ?5,000.
Motorcar
was debited to

Or /R9I
Account.
Suspense
Explain the meaning and uses of 3+2=5
Suspense Account UOI <I |

payable after three
14. Naren drew a bill on Haren for 10,000 Journal Entries in
months. Haren accepted the bill. Show
the books of Naren under each of
the following
5
if the bill is honoured on dåe date :
circumstances,

(i) Naren retains the bill till the due date

(i) Naren discounts the bill with his banker for 9,500

(7 )
() Naren
endorses
settlemnent of his the
debt bill to his creditor Amitav in
fiu) Naren sends the
bill to his banker for collection

Or /IRI
Explain the qualitative characteristics of Accounting
Information,

15. Jagadish, who maintains his books under
Single-entry
System, started business on lst April, 2021 with 50,000
as his capital. Immediately, he purchased furniture worth
r 12,000. During the vear, he took loan from his wite
P 30,000 and he himself introduced additional capital oi
19,000. He withdrew 1.000 at the end of each month
for his personal expenses, On 31st March, 2022, his
position was as follows :

Cash in Hand 2,000

Cash at Bank 16,000

/142 [Contd.

(8)

29,000
Sundry Debtors
40,000
Stock in Trade

10,000
Bills Receivables

4,000
Sundry Creditors
1,000
Outstandng Salaries

during the year ended
Ascertain his profit or loss
31st March, 2022.

Or / IA7
ascertain Total
following information,
From the
Purchases

Opening Balances :

30,000
Bills Payable
40,000
Creditors

(9)

Closing Balances
Bills Payable 35,000

Creditors 45,000

Cash paid to creditors during the year 1,60,000

Blls Payable discharged during the year 50,000

Returns Outwards 5,000

Discount Received 2,000

Cash Purchases 1,00,000

following
16. Prepare a Triple-column Cashbook from the
particulars :

2022
Started business with cash
50,000
March 1

20,000
2) Deposited cash into bank

| Contd.

( 10 )

2022
March 3 Bought goods by cheques 2,000
4 Received cash from Rajib 1,000
and allowed him discount 100

12 Sold goods for cash 5,000

15 Paid into bank 1,000

20 Paid to Ramu by cheque 2,000
and discount received 200

26 Paid rent by cheque 1,500

29 Drew from bank for office use 1,300

31 Paid salaries in cash 1,500

Or / I
From the following particulars of Ramendra Barua,
prepare a Bank Reconciliation Statement as On
31st March, 2022 :

(i) Bank overdraft as per Cashbook6,000

(11 )
()neques issued but not presented for payment to the
bank-1,500
1,500 b
() Interest on overdraft 250 and bank
charges 100
debited in the Passbook but not recorded in Cashbook

(w) Dividend collected and credited by bank in the
Passbook but not recorded in the Cashbook-600

() Acheque of 1,000 deposited in bank and credited in
the Passbook, but the same was not recorded in the
Cashbook

17. On lst January, 2018, Barua Traders purchased
Machinery for 96,000 and paid 4,000 carriage charges.
On lst July, 2020, they purchased another machine
costing 30,000. The rate of depreciation charges on
Machinery was 10% per annum on reducing balance
method. Accounts are closed on 31st December each year.

Show Machinery A/c and Depreciation A/c in the books of
Barua Traders for four years up to 2021.

/142 | Contd.

( 12 )

1 ga, 2018 qk, 2020
PA BTF 4,000
31 fb(6
"afos I 10 31

sfbbADR <Q 2021
Or / aIRI
prepare an Analytical Petty
om the following particulars,
ending 15th of January, 2022:
Cashbook for the weelk

2022
Januarv 8 Balance of cash in hand with
the petty cashier 500

Bought postage and stamps 150

9 Paid for coolie charges 100

Received from head cashier 1,000

Paid for carriage 120

11 Paid for postage 160

( 13 )
2022
January 11 Paid for bus fare for office peon 100

2 Received from head cashier 500

12
Paid for printing and stationery 180

13
Paid for cleaning office premises 60

14 200
Paid for taxi hire charges for manager

15 Paid for carriage of goods 170

18. From the following Trial Balance of Sitaram Choudhury as
on 31st March, 2022 and the additional information,
preparea Trading and Profit & Loss A/c for the year ended
31st March, 2022 and a Balance Sheet as on that date :

Trial Balance / Ggo-g

Particulars («) (b1) Particulars ( )
Opening Stock 10,000 Sales 80,000

Purchases 70,000 Bills Payable 7,000

/142 [Contd.

(14 )
Particulars (Ae)
Particulars (Ra) 2,000 Purchase Returns 10,000
Carriage Inwards
1,000 Creditors
20,000
Carriage Outwards
5,000 Sundry Receipts 500
Wages

Coal and Gas Recovered 500
1,000 Bad Debt

Salaries 6,000 Interest Received 500

Office Expenses 1,500 Commission Received 2,000

Discount 500 Loan 5,000

Debtors 24,000 Capital 17,000

Bad Debts 1,000

Machinery 10,000

Cash in Hand 1,500

Cash at Bank 2,000

Furniture 6,000

Drawings 1,000

1,42,500 1,42,500

( 15 )
Adjustments

(9 Closing Stock as on 31st March, 2022 was
30,000
31A16, 2022 urs AA TgG 4 7 30,000 bl
() Depreciation is to be provided as
follows:

On Machinery @ 10%
9nfog gors 10%
On Furniture @ 5%
S|bAKS g5 5%

() Outstanding Salaries F2,000 and Prepaid Wages
P1,000

/142 C23-17000

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