Uttarakhand Board Class 10 Question Paper 2026 For Elements of Book-keeping and Accountancy

FOR UTTARAKHAND CLASS 10 PREPARATION

Uttarakhand Board Class 10
Question Paper 2026 For
Elements of Book-keeping
and Accountancy
EXAM YEAR TYPE

Uttarakhand Class 10 2026 Question Paper

Notes · Sample Papers · Previous Year Papers · Mock Tests

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043 243 (HRP)
2026
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ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY m
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Time : 3 Hours ]
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Directionsgl:
a There are in all 18 questions in this question paper. All questionsa are
a compulsory.
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Marks alloted to the questions are mentioned against them.
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Read each question carefully and answer to the point.
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Question No. 1 isag
multiple choice question. Four options are given
in answer of each part of this question. Write correct option in your
answer book. Question No. 2 to 7 are definite answer type questions.
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Each part of Question No. 1 carries one mark. Question No. 2 to 7
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are of one mark each. Question No. 8 to 11 are of two marks each.
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each. Question No. 15 to
a 17 are of eight marks each. Question No. 18 is of twelve marks.

[1] [P.T.0.

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1. (a) gm©arat©rTTaTqf©qamr g-
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The Direct Expenses are paid-
(i) for the carriage of purchased goods or for the manufacturing of goods.
(ii) for the purchase of Assets.
(iii) for the general management of the business.
(iv) None of the above.
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The Profit and Loss Account tells-
(i) The annual progress of the business.
(ii) The real financial position of the business.
(iii) The net profit or net loss of the Hrm.
(iv) All of the above.
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Bank Reconciliation statement is prepared for-
(i) the rectification of the mistakes in Cash Book.
(ii) the rectification of the mistakes in Pass Book.
(iii) the reconciliation of the balances of Cash Book and Pass Book.
(iv) All of the above.
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The renewal of a Bill of exchange is made by-
(i) Creditor (ii) Debtor
(iii) Bank (iV) Endorsee
243 (HRP) [2]

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The rectification with the help of Suspense Account are made-
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(i) only of one sided errors. (ii) only of two sided errors.
(iii) Both of the above two errors. (iv) None of the above.
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There a
a in the Trade Expenses Account. To rectify this error which of the under-
mentioned entries shall be made-
(i) Drawings account Debit and Cash account credit.
(ii) Drawings account Debit and Trade Expenses account credit.
(iii) Trade Expenses account Debit and Drawings account credit.
(iv) Cash account Debit and Drawings account credit.
(8) u©qgh?40,000 $u€tatl $H©Taqaq Tr14,000 g, aer SlqTfqaat6qaTa 10 ad
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(i) ? 4,000 (ii) ? 3.600 m. (iii) ? 4,400
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(iv) ?4,600
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A machine was purchased for s? 40,000. Its residual value is ? 4,000 and es-
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timated life is 10 years. According
amount of depreciationawill be-
(i) ? 4,000 (ii) ? 3,600 (iii) ? 4,400 (iv) ? 4,600
(a) grE Mig–
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a (iii) The reduction in the value or in the efficiency of fixed asset due to its
continuous use in the business.
(iv) All of the above.
243 (HRP) [3] [P.T.0.

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The amount of Bank charges and the amount of interest on overdraft collected
by Bank from its customer are debited in the Pass Book or Credited?
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Is Promissory Note an order?
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The need of preparing a Suspense Account arises before preparing the Final
Accounts or after preparing the Final Accounts?
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Whether all the errors made in the books affect the balances of the Trial Balance?
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The depreciation in the value of Assets is a continuous process or an occasional
one?
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At the time of computing the amount of depreciation on the value of Assets, the
cost price of the Asset is important or the market price?
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Who accepts a Bill of Exchange? Whether the acceptance of a Bill of exchange is
essential ?
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Who writes a promissory note? Whether the acceptance of a promissory note is
essential?
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Write name of any two main errors ocurring in Book-Keeping.
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Which method is more suitable for providing depreciation in your opinion? The
Fixed Instalment Method or the Diminishing Balancing Method. Give two reasons
also,
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Write a note on Bank Reconciliation statement. In how many ways the Bank
Reconciliation statement can be prepared?
243 (HRP) [4]

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a Why is bills of exchange
What do you understand by a Bill of Exchange?
required in the business world?
(ii) mufif:rwqq3jq&qfBf:nmq3+nrq@raq$189? sqfITsdl 2

What do you understand by a Bills Receivable and Bills Payable? Explain.
14 1 mT©rt, 2024 ang+ wig qt ahqTFare©fBa?1,000 alfaqgTI ?qrq+fMd tad,I<

aqfaal IIg+4miV8a$wfBaei8© + 6% aTf$©©raaa+%sTfawl !mga
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On lst January, 2024 Ram drew a Bill on Shyam for three months amounting to
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? 1,000. Shyam accepted this Bill. On 4th January, Ram discounted this Bill from
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his Bank at the rate of 6% annual interest. On due date the Bill was dishonoured.
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Bank
Give necessary journal entries in the books of Ram and Shyam.
15 31 farm. 2024 ei % UnTO a
dns Ma b 3lsH ?7,500 gRe ga eTa gjll aw a
wa 3tq us-ga &fRan a+ qr vle WIT fa ? 1,200 &da # 30 ftwa!, a aa + mr
at+eg++ TOO,n©r sqa 31fi+®aagagHTaqa%ff©W Trawl ?2,600 bah
da.=a28fiW®aaT6f©&gOd, war gt TTaTq31ftw©a©8©aq6t faw Ta url
31. fIww q+ g©+wa-$©+?125©rabfgc fa+8,fwt©r aw qt®w©qq6t€3n
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On 31st December, 2024 there was a debit balance of ? 7,500 in the Cash Book
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of a businessman. After comparing the Cash Book and Pass Book it was found
that cheques amounting to ? 1,200 which were sent to bank for collection on
30th December, were not collected by Bank upto 31st December. Three cheques
amounting to ? 2,600 which were issued on 28th December, were also not
presented in the Bank for payment upto 31st December. On 31st December,
the Bank had credited an amount of ? 125 as interest in the Pass Book, this
amount was not entered in Cash Book. Bank charges amounting to ? 10 were
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also debited in the Pass Book, which were not entered in Cash Book. m
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.c16. Prepare a Bank Reconciliation statement on 31st December,
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243 (HRP) [5] [P.T.0.

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Give journal entries for the rectification of undermentioned errors-
(i) Credit sales to Ramesh for ? 120 were wrongly entered in Purchases Book.
(ii) Bills Payable to Dinesh for ? 810 was wrongly entered in Bills Receivable
Book.
(iii) Purchases Returns of ? 760 to Ram Prakash were not entered in the books
at all.
(iv) Credit Purchases of ? 500 from Puran and Co. were entered in the books as
of ? 5,000.
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17. en a-nt $ 1 aqa6, 2016 au© wtb ? 20,000 + axIal 381 wb aT+ 3jq mITT+ + ? 5,000
vr ?5000#TTaw 3Ma

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On lst January, 2016 a company purchased a machine for ? 20,000 and ? 5,000
were spent extra on its carriage and establishment. It was also estimated that
the residual value of the machine will be ? 5,000 and estimated life will be of 10
years .
Prepare Machinery Account for four years using Fixed Instalment Method for
depreciation .
18. 31 favr;al, 2024 d un al$1Ht + f:l'TH©a sq + amqc aaT? f©zrT err- 12

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qRB{H?6RlqT 4,200 16,000
Hq 16,500 25,000
RHqarq# 300 2,000
RHuIHall 4.300 140
tlBg 10,600
qr©fia 2,000
1,900
a13iXStqT 500
vlqr©©q 600
WT aFa qT 240
600
1,000
Ong+q 400
43, 140 43, 140
243 (HRP)

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(ii) imTb?160 3#!qsqdb ? IOOa+©T©t gl
(iii) sMT&?45gdmgl
(iv) nHl?mb ? 60 WTfHa gl
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There was an under-mentioned Trial Balance of a businessman On 31st December,
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Debit Balance Amount ? Credit Balance Amount ?
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Opening stock
s e 4,200 Capital 16,000
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Purchases
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Sales Returns
16,500 Sales 25,000 a
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Sundry Debtors
300
4,300
Sundry Creditors
Commission Received
2,000
140
Building 10,600
Bills Receivable 2,000
Salary 1,900
Tax and Insurance 500
General Expenses 600
Carriage on Purchases 240
Drawings 600
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43, 140 43, 140
a businessman after making the under-mentioned
Prepare final Accounts of the
adjustments-
(i) The value of closing stock is ? 4,500.
(ii) There is an outstanding salary of ? 160 and outstanding wages of ? 100.
(iii) Prepaid Insurance is ? 45.
(iv) Accrued commission is of ? 60.
(v) A provision of 5% for Bad Debts was to be made on Debtors. m
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243 (HRP) [7]

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