Karnataka 1st PUC Blueprint 2027 for Accountancy

FOR KARNATAKA CLASS 11 PREPARATION

Karnataka 1st PUC Blueprint
2027 for Accountancy
EXAM YEAR TYPE SUBJECT

Karnataka Class 11 2027 Blueprint Accountancy

Notes · Sample Papers · Previous Year Papers · Mock Tests

BLUE PRINT -2026/27
m
Subject: Accountancy (30)
m Class: I PUC
.co
Question .co Question type Number of
s
m
eMarks
Paper Part
s em questions
la 20/20
PART-A l
Multiple aChoice Question (5) +Fill in the Blanks (5) + 20/20ag
g
a the Following (5)+Very Short Answer (5)= 01 Mark
Match
PART-B Short Answer - 02 Marks 03/05 06/10
PART-C Long Answer – 06 Marks (Problems) 03/05 18/30
PART-D Long Answer- 12 Marks (Problems) 03/06 36/72
Total 29/36 80/132
Sl. PART-A PART-B PART-C PART-D

om
No. Chapters No. of Marks 1 2 6 12

m . c
Hours Allotted Mark Marks Marks Marks
e m
c. o 1 INTRODUCTION TO ACCOUNTING
s e
04 m04 1+1=2 1 -
l as
em 2 THEORY BASE OF ACCOUNTING
la 04 04 1+1=2 1 - -
ag
3 RECORDING OF TRANSACTIONS – I
g
a 18 20 1+1=2 - 1 1
4 RECORDING OF TRANSACTIONS – II 36 39 1+1+1=3 - 2 2
5 BANK RECONCILIATION STATEMENT 14 16 1+1=2 1 - 1
6 TRIAL BALANCE AND 07 08 1+1=2 - 1 -
RECTIFICATION OF ERRORS
7 DEPRECIATION, PROVISIONS 13 14 1+1=2 - 1
AND RESERVES
8 10 1+1=2 1 m 1 -
c. 1o
FINANCIAL STATEMENTS – I 08
m
c. o
9 17 1+1+1=3 - 1
FINANCIAL STATEMENTS – II 16
20(16) se
m 05
em
36(32) 05 06
la 10
Total Number of Questions

l as Total Marks 120 132
a
20g 30 72

ag 80/132 20/20 03/05 03/05 03/06

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 1 of 4

Specific Instructions (Section-wise):
Part – A: One Mark Questions:
1. Questions should be straight, simple, understandable, free from grammatical and spelling errors.
2. Generally, questions of remember, understand and apply are best suited to this section.
3. Each and every question should test a definite objective.
4. Typology of questions are as follows:
I. MCQ - 05 questions
II. Fill in the blanks - 05 questions (appropriate answer should be given in the brackets)
III. Match the following- 05 questions (any one from each chapter)
IV. Very short answer -05 questions (True/false-01 question, Expand -01 question, very short answer type-03
questions.
All the questions are compulsory.

Part – B: Two Marks Questions:
1. Questions should be selected from the stipulated chapters only (chapters from 01, 02, 05, 08 and 09).
2. Questions under this section may be in a question form/statement form/small calculations, etc
3. Questions under this section may be as follows: - Definition, meaning, features, merits, demerits, types, examples,
situations, circumstances, steps, differences, methods, small calculations, journal entry, etc. Fair combination and
above should be there.
4. Out of 5 questions, only 3 questions are to be answered

Part – C: Six Marks Questions:
1. Problems should be selected from the stipulated chapters only. (Chapter-03, 04 APCB, 04, 06 and 08).
2. Items, transactions, entries, etc. should suit the scheme of evaluation.
3. Out of 05 problems, 03 problems are to be answered.
4. Each and every problem should test a definite objective.
5. Problems should be clear, precise and unambiguous language well within the comprehension of the students.
6. Chapter wise 6 marks problems in Book I and Book II Books:

Chapter Topic/Unit
No

3(any one) 1. Preparation of Accounting Equation (three transactions only) or
2. Classification of Accounts into Assets, Liabilities, Capital, Expenses and Revenue. (Twelve items only)
4( two) 1. Analytical Petty Cash Book (5 transactions only)-Compulsory.
2. Purchases Book (5 transactions only) or
3. Sales Book (5 transactions only) or 4. Single Column Cash Book (5 transactions only)

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 2 of 4

6(any one) 1. Trial Balance – Net Balance Method (10 items only) or
m
c o m
2. Rectification of errors (if simple entry carries 1 mark and compound entries carries 2 marks)
m only) or .co
8(any one) .
1.Calculation of Cost of goods sold (5 items only) or 2. Preparation of Trading A/c (5 e
s
em
items

3. Preparations of P and L A/c (5 items only) or 4. Preparation of Balance Sheet (10
g a only)
litems
g l a a
a Part– D: Twelve Marks Questions:
1. Problems should be selected from the stipulated chapters only. (Chapter- 03, 04, 05, 07, 10).
2. Items, transactions, entries, etc., should suit to the scheme of evaluation.
3. Each and every question should test a definite objective.
4. Generally, apply and analyse (HOTS) based questions are best suited to this section.
5. Out of 06 problems, 03 problems are to be answered.
6. Chapter wise 12 marks problems in Book I and Book II:
Chapter Topic/Unit
No
m
c. o
m 3 (one) Journal entries -
.co
for each simple entry-1 mark, for each compound entry-2 marks
m s e m
e
Note: Problem should include both simple and compound entries.
s g l a
em 4 ( two)
la
Double Column Cash Book (for each simple entry-1 mark and for each contra entry-2 marks and for balancing 1
g a
mark) Compulsory. and
a
Purchases Book and Purchases Returns Book with Ledger Postings
(6 transactions only-PB and PRB- 6 Marks and Ledger Postings-6 marks)
or
Sales Book and Sales Returns Book with Ledger Postings
(6 transactions only-SB and SRB- 6 Marks and Ledger Postings-6 marks)
or
Preparation of proper subsidiary books (PB, PRB, SB and SRB-Simple transactions should be given directly)
m
.co
5 (any one) Preparation of BRS without adjusting cash book balance with favourable and unfavorable balance (1 Base item plus
m
.co
6 causes) Problem on BRS:
e m
a) When debit balance (favourable balance) as per cash book is given and the balance as per passbook is to be
e m
ascertained. or
l as
as g
b) When credit balance (favourable balance) as per passbook is given and the balance as per cash book is to be
l a
ag ascertained. or

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 3 of 4

c) When credit balance as per cash book (unfavourable balance /overdraft balance) is given and the balance as
per passbook is to ascertained. or
d) When debit balance as per passbook (unfavourable balance/overdraft balance) is given and the cash book
balance as per is to ascertained.

7 (any one) Fixed Instalment Method:
Preparation of Asset A/c and Depreciation A/c (3 or 4 years, two purchases and one Sale)
or
Diminishing Balance Method:
Preparation of Asset A/c and Depreciation A/c (3 or 4 years, two purchases and one Sale)
10 (one) Financial Statements-II:
Preparation of Trading A/c, Profit & Loss A/c and Balance Sheet
(Horizontal format only and not exceeding 18 items with 3 to 5 adjustments only)

This should be strictly followed while setting the question paper

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 4 of 4