HBSE Class 11 Question Paper 2019 Accountancy

Code No. 1008
CLASS : 11th (Eleventh) Series : 11-M/2019
Roll No.











ys[kk'kkL=
ACCOUNTANCY
[ fgUnh ,oa vaxzsth ek/;e ]
[ Hindi and English Medium ]
(Only for Fresh/School Candidates)

le; : 3 ?k.Vs ] [ iw.kk±d : 60
Time allowed : 3 hours ] [ Maximum Marks : 60
• Ñi;k tk¡p dj ysa fd bl iz'u-i= esa eqfnzr i`"B 16 rFkk
iz'u 20 gSaA
Please make sure that the printed pages in this
question paper are 16 in number and it contains
20 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.

1008 P. T. O.

(2) 1008
• 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.
lkekU; funsZ'k %
General Instructions :
(i) lHkh iz'u gy djus gSaA izR;sd iz'u ds vad mlds lkeus
n'kkZ, x, gSaA
All questions are to be attempted. Marks for
each question are indicated against it.
(ii) iz'u la[;k 1 ls 6 rd cgqfodYih; iz'u gSaA ftuds
lgh mÙkj viuh mÙkj&iqfLrdk esa fy[kus gSaA
Question Nos. 1 to 6 are multiple-choice
questions. Candidate have to write the
correct answer in their answer-book.

1008

(3) 1008
(iii) iz'u la[;k 18, 19 o 20 esa vkUrfjd NwV miyC/k gSA
Internal choice is available in Question Nos.
18, 19 and 20.

1. fuEufyf[kr esa ls dkSu-lh ys[kkadu dh mi'kk[kk ugha gS \ 1

¼v½ foÙkh; ys[kkadu
¼c½ iqLrikyu
¼l½ çca/kdh; ys[kkadu
¼n½ ykxr ys[kkadu
Which of the following is not a sub field of
Accounting ?
(a) Financial Accounting

(b) Book Keeping

(c) Management Accounting
(d) Cost Accounting

2. ;fn ys[kkadu lwpuk rF;ksa ij vk/kkfjr vkSj çi=ksa }kjk tk¡p gks
ldus ;ksX; gks] rks blesa ---------- dk xq.k gksrk gSA 1

¼v½ vuq:irk
¼c½ fo'oluh;rk
¼l½ le> esa vkus okyk
¼n½ rqyukRedrk

1008 P. T. O.

(4) 1008
If accounting information is based on facts and
it is verifiable by documents it has a quality of :
(a) Relevance
(b) Reliability
(c) Understandability
(d) Comparability

3. :f<+okfnrk dh ifjikVh ds vuqlkj vafre LVkWd dk ewY;kadu
fd;k tkrk gS % 1
¼v½ ykxr ewY; ij
¼c½ çkI; ewY; ij
¼l½ ykxr ewY; vFkok çkI; ewY; esa ls tks de gks] ij
¼n½ okLrfodrk ewY; ij
According to convention of conservatism closing
stock is valued at :
(a) Cost Price
(b) receivable Price
(c) Cost price or receivable value whichever is
less
(d) Real value

4. fyf[kr O;; ogu fd, tkrs gSa % 1
¼v½ ys[kd }kjk ¼c½ LohdrkZ }kjk
¼l½ çkIrdrkZ }kjk ¼n½ cSad }kjk
Noting charges are ultimately born by :
(a) Drawer (b) Drawee
(c) Payee (d) Bank

1008

(5) 1008
5. buesa ls dkSu-lh AIS dh mi-ç.kkyh gS \ 1
¼v½ buiqV ¼c½ çfØ;k
¼l½ vkmViqV ¼n½ mi;qZDr lHkh
Which of the following are main subsystem of
AIS ?
(a) Input (b) Process
(c) Output (d) All of the above

6. f}o.khZ i)fr esa fuEu esa ls dkSu-ls nks vad ç;ksx fd, tkrs
gaS \ 1

¼v½ 0, 1 ¼c½ 1, 2

¼l½ 2, 0 ¼n½ 3, 0
Which of the following two digits are used in
Binary System ?
(a) 0, 1 (b) 1, 2
(c) 2, 0 (d) 3, 0

7. fuEufyf[kr fooj.kksa ls cSad lek/kku fooj.k rS;kj dhft, % 2
`
¼v½ jksdM+ iqLrd dk MsfcV 'ks"k 10,000
¼c½ psd dks fuxZfer fd;k x;k ijarq Hkqxrku 500
ds fy, çLrqr ugha fd;k x;k
¼l½ ykHkka'k çkIr fd;k x;k cSad ds }kjk] udn 5,000
[kkrs esa ugha fy[kk x;k
¼n½ cSad O;; 200

1008 P. T. O.

(6) 1008
From the following particulars prepare Bank
Reconciliation Statement :
`
(a) Debit balance as per bank x 10,000
column of the cash book
(b) Cheque issued but not 500
presented for payment
(c) Dividend received by bank but 5,000
not entered in the cash book
(d) Bank charges 200

8. dVkSrh D;k gksrh gS \ dVkSrh ds dksbZ nks çdkj crk,¡A 2
What is Discount ? State the two types of
discount.

9. Ðkl dks ifjHkkf"kr dhft,A Ðkl yxkus ds dksbZ nks dkj.k
nhft,A 2
Define Depreciation. State any two reasons for
providing depreciation.

10. O;kikfjd NwV vkSj udn NwV esa varj Li"V djsaA 2
Distinguish between Trade Discount and Cash
Discount.

11. 1-4-2013 dks 'X' us O;olk; çkjEHk fd;kA çkjafHkd iw¡th
` 6,00,000. 31-3-2014 dks mldh lEifÙk;k¡ ` 8,00,000
vkSj nkf;Ùo ` 50,000 FksA mldh vafre iw¡th vkSj o"kZ ds
nkSjku gq, ykHk dks Li"V djsaA 2

1008

(7) 1008
'X' started business on 1-4-2013 with a capital
of ` 6,00,000. On 31-3-2014 his assets were
` 8,00,000 and liabilities ` 50,000. Find out his
closing capital and profits earned during the
year.

12. dEI;wVjhÑr ys[kkadu ç.kkyh dks ifjHkkf"kr djsaA blds dksbZ nks
ykHk Hkh crkb,A 2
Define Computerized Accounting System. Give
two advantages of this system.

13. dEI;wVj ç.kkyh dh dksbZ rhu lhek,¡ nhft,A 2

Give any three limitations of Computer System.

14. ryiV D;k gS \ ryiV ds dksbZ pkj dk;Z crk,¡A 4

What is a Trial Balance ? State any four
functions of a Trial Balance.

15. fuEufyf[kr v'kqf);ksa dk lq/kkj djsa % 4
(1) ` 2,800 ds m/kkj Ø; dks foØ; cgh esa fy[k fn;kA
(2) ^,Dl* dks ` 500 dh fcØh dh [krkSuh ^okbZ* ds [kkrs esa
dj nh xbZA
(3) nSfud foØ; okilh iqLrd dk dqy ` 1,000 ls c<+k
gqvk gSA
(4) jke dks ` 3,000 osru dk Hkqxrku fd;k ijarq mldk
[kkrk MsfcV dj fn;k x;kA
1008 P. T. O.

(8) 1008
Rectify the following errors :
(1) A credit purchase of ` 2,800 was passed
through the Sales Day Book.
(2) Sales to 'X' ` 500 were posted to Y's
account.
(3) Total of sales return day book was overcast
by ` 1,000.
(4) ` 3,000 paid to Ram for salary were debited
to his personal account.

16. ^nksgjk ys[kk ç.kkyh* vkSj ^viw.kZ vfHkys[k* esa varj crkb,A 4
State the difference between 'Double Entry
System' and 'Accounts of Incomplete Records'.

17. 1 tqykbZ] 2016 dks ^v* us ^c* dks eky cspk] lwph ewY;
` 50,000 ij vkSj 20% O;kikfjd NwV nh mlh fnu ns; jkf'k
ds fy, 3 ekg dk foi= fy[kk vkSj ^c* us Lohdkj dj fy;kA
4 flrEcj] 2016 dks bl fcy dk Hkqxrku dj fn;k x;k vkSj
15% dh okf"kZd NwV çkIr dj yhA nksuksa i{kdkjksa esa ls ^v* dh
iqLrdksa esa çfof"V;k¡ dhft,A 4
On 1st July, 2016 'A' sold goods to 'B' of the list
price of ` 50,000 at 20% trade discount and on
the same day drew a bill on 'B' for the amount
due payable after three months. 'B' accepted the
bill. On 4th September, 2016, 'B' retires his
acceptance, receiving a rebate of 15% p.a. Pass
entries in the books of 'A'.
1008

(9) 1008
18. fuEufyf[kr ysunsuksa dk ys[kkadu lehdj.k ij çHkko fn[kkb, %
8
`
(a) eukst us O;olk; çkjEHk fd;k %
(i) udn 2,30,000
(ii) eky 1,00,000
(iii) Hkou 2,00,000
(b) udn eky Ø; 50,000
(c) udn eky foØ; ¼ykxr ` 20,000½ 35,000
(d) osru dk Hkqxrku 20,000
(e) vnÙk fdjk;k 3,000
(f) çkIr deh'ku 13,000
(g) Hkou ij Ðkl 10,000
(h) ubZ iw¡th yxkbZ 50,000

Show the effect of following transactions on the
accounting equation :
`
(a) Manoj started business with :
(i) Cash 2,30,000
(ii) Goods 1,00,000
(iii) Building 2,00,000
(b) He purchased goods for cash 50,000
(c) He sold goods for cash (costing ` 20,000) 35,000
(d) Salary paid by him 20,000

1008 P. T. O.

( 10 ) 1008
(e) Rent outstanding 3,000
(f) Commission received by him 13,000
(g) Depreciation charged on building 10,000
(h) Fresh capital introduced 50,000

vFkok
OR

gfj ,.M da0 dh iqLrdksa esa fuEufyf[kr ysunsuksa dh tuZy
çfof"V;k¡ dhft, %
fnukad
2017
1 vçSy 10% dh O;kikfjd NwV ds lkFk ` 40,000 dk eky
fouksn ls Ø; fd;k x;kA
2 vçSy fouksn dk eky okfil fd;k x;k ftldk lwph ewY;
` 1,000 FkkA
3 vçSy fouksn dks udn Hkqxrku fd;k x;k ` 34,000, fouksn
dk iw.kZ fuiVku dj fn;k x;kA
4 vçSy O;fDrxr ç;ksx ds fy, cSad ls ` 4,000 fudkys x,A
5 vçSy eksrhyky dks osru dk Hkqxrku fd;k psd ls ` 2,000A
6 vçSy bl o"kZ fd, x, fdjk, ds Hkqxrku esa ` 10,000
vxys o"kZ ls lEcfU/kr gSA
7 vçSy QuhZpj ij 10% Ðkl yxk;k x;k QuhZpj dk ewY;
` 50,000A
8 vçSy deZpkfj;ksa dk ` 50,000 osru ns; gSA

1008

( 11 ) 1008
Enter the following transactions in the Journal
of Hari & Co. :
Date
2017
1 April Purchased goods from Vinod of the list price
of ` 40,000 at 10% trade discount.
2 April Returned goods to Vinod of the list price of
` 1,000.
3 April Paid cash to Vinod ` 34,000 in full
settlement of his account.
4 April Withdrawn from Bank for Private use ` 4,000.
5 April Paid salary to Motilal by cheque ` 2,000.
6 April Out of the rent paid this year ` 10,000 is
related to next year.
7 April Provide 10% depreciation on furniture
costing ` 50,000.
8 April Salary due to clerks ` 50,000.

19. 1 vçSy] 2013, ,d dEiuh us ` 60,000 dk IykaV Ø;
fd;kA 1 vDVwcj] 2013 dks ` 18,000 ds IykaV dks Ø;
fd;k x;k vkSj ` 2,000 bls yxkus esa [kpZ gq,A 1 vDVwcj]
2015 dks] 1 vçSy] 2013 esa Ø; fd, x, IykaV dks
vçpyu ds dkj.k ` 27,000 esa csp fn;k x;kA 1 tuojh]
2017, dks u;k IykaV ` 64,000 esa [kjhnk] blh rkjh[k dks
1 vDVwcj] 2013 dks [kjhns x, IykaV dks ` 10,000 esa csp
fn;kA IykaV ij 10% okf"kZd nj ls Ðkl yxk;k tkuk gS vkSj
ewy ykxr i)fr dk ç;ksx djsaA 31-03-2017 rd dk IykaV
[kkrk cukb,A 8

1008 P. T. O.

( 12 ) 1008
On 1st April, 2013, a company purchased a
plant for ` 60,000. On 1st October in the same
year, it purchased additional plant worth ` 18,000
and spend ` 2,000 on its erection. On 1st
October, 2015, the plant purchased on 1st
April, 2013 having become obsolete, is sold off
for ` 27,000. On 1st January, 2017, fresh plant
was purchased for ` 64,000 and on the same
date the plant purchased on 1st October, 2013
was sold for ` 10,000. Depreciation is provided
at 10% p.a. on original cost method on 31st
March each year. Show the plant account upto
31-3-2017.

vFkok

OR

^Ðkl dh vifyf[kr ewY; i)fr* D;k gS \ blds ykHk vkSj
gkfu;ksa dh O;k[;k djsaA

What is 'written down value method of
Depreciation' ? Explain the merits and demerits
of written down value method.

1008

( 13 ) 1008
20. fuEufyf[kr ryiV dks /;ku esa j[kdj] jktdqekj ds O;kikfjd
o ykHk-gkfu [kkrk vkSj fpV~Bs dh jpuk djsa % 8
fooj.k nsunkj ` ysunkj `
iw¡th 50,000
vkgj.k 10,000
ysunkj vkSj nsunkj 24,000 16,000
6% _.k 10,000
_.k ij C;kt 300
udn 3,000
Mwcr _.k ds fy, çko/kku 1,000
etnwjh 6,000
jgfr;k 1-4-2012 16,700
dEI;wVj 10,000
cSad 7,500
QuhZpj 20,000
ckg~; xkM+h HkkM+k 4,500
vkod HkkM+k 5,000
osru 12,000
fdjk;k 8,000
Mwcr _.k 600
Ø; vkSj foØ; 60,000 1,16,000
okilh 2,000 1,000
foKkiu 4,500
NwV 2,600
chek çhfe;e 2,000
çkI; foi= vkSj ns; foi= 10,000 8,000
deh'ku 1,500
2,06,100 2,06,100

1008 P. T. O.

( 14 ) 1008
lek;kstuuk,¡
k,¡ %

(i) QuhZpj ij 5% vkSj dEI;wVj ij 10% ÐklA

(ii) 1,200 osru ds vnÙk gSaA

(iii) chek çhfe;e 30 twu] 2013 dks lekIr gksus okys o"kZ
rd dk fn;k x;k gSA

(iv) etnwjh dk Hkqxrku 30 twu] 2013 rd fd;k x;k gSA

(v) nsunkjksa ij 5% dh nj ls Mwcr _.k çko/kku cukb,A

(vi) 31 ekpZ 2013 dks jgfr;k dk ewY; 19,400 FkkA

From the following trial balance of Raj Kumar,
you are required to prepare Trading & Profit &
Loss A/c for the year ended on 31st March,
2013 and Balance Sheet as at that date :

1008

( 15 ) 1008
Particulars Dr. (`) Cr. (`)
Capital 50,000
Drawings 10,000
Debtors & Creditors 24,000 16,000
6% Loan 10,000
Interest on Loan 300
Cash 3,000
Provision for Bad Debts 1,000
Wages 6,000
Stock on 1-4-2012 16,700
Computer 10,000
Bank 7,500
Furniture 20,000
Carriage outward 4,500
Carriage inward 5,000
Salaries 12,000
Rent 8,000
Bad Debts 600
Purchases and Sales 60,000 1,16,000
Returns 2,000 1,000
Advertising 4,500
Discount 2,600
Insurance Premium 2,000
B/R & B/P 10,000 8,000
Commission 1,500
2,06,100 2,06,100

1008 P. T. O.

( 16 ) 1008
Adjustments :
(i) Depreciate furniture by 5% and computers
by 10%.
(ii) Salary outstanding ` 1,200.
(iii) Insurance is paid for the year ending 30th
June, 2013.
(iv) Wages have been paid upto 30th June,
2013.
(v) Provision for bad debts @ 5% on debtors.
(vi) Stock on 31st March, 2013 was ` 19,400.
vFkok
OR
ykHk-gkfu [kkrk D;k gksrk gS \ mldh vko';drk,¡ vkSj egÙp
dk o.kZu djsaA dkYifud enksa dh lgk;rk ls ykHk-gkfu [kkrs dk
çk:i cukb,A
What is Profit & Loss A/c ? What is the need
and importance of Profit & Loss A/c ? Give the
format of Profit & Loss Account with imaginary
figures.

S
1008