HP Board 11th Class Model Question Paper 2026 Accountancy

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Model Question Paper(आदश न प )Accountancy (लेखांकन)
Class (क ा) 10+1 Session (स ): 2025-26MM=80
1. Model question paper is divided into five parts, ie Part-A, Part-B, Part-C, Part-D and Part-E
आदश न-प को पांच भाग म बांटा गया है , अथात भाग-ए, भाग-बी, भाग-सी, भाग-डी तथा भाग-ई
2.Part-A will be 16 marks of MCQ, Part-B of 20 marks, Part-C of 15 Marks,Part-D of 4 Marksand
Part-E25 Marks
भाग-ए 16 अंक के व तु न ठ न, भाग-बी 20 अंक का, भाग-सी 15 अंक का, भाग-डी 4 अंक का तथा भाग -ई 25 अंक का
होगा |
3. Candidates are required to give answer in their own words as far as possible. For 2 marks question 40-50
words, for3 marks question 80-120words for 4 marks question 130-180words and for 5 marks 180-220 words.
पर ाथ जहाँ तक स भव हो सके अपने ह श द म उ र द, दो अंक के न के लए 40-50 श द, 3 अंक के लए 80-120
श द, 4 अंक के न के लए 130-180 श द तथा 5 अंक के लए 180-220 श द नधा रत कये गए ह |
Part-A Objective Type Questions (MCQ) भाग-ए (वहु व पीय/व तु न ठ न)) (MM= 16X1= 16)
Choose the correct alternative from the following four alternatives :
( न न ल खत चार वक प म से सह वक प का चुनाव कर) :
Q. 1 The work of accounting begins :(लेखांकन का काय आर भ होता है ) :
(A) Where the work of book-keeping begins (जहाँ पर पु तपालन का काय आर भ होता है )
(B) Where the work of book-keeping ends (जहाँ पर पु तपालन का काय समा त होता है )
(C) Where the accounting books are not written (जहाँ पर लेखांकन क पु तक नह ं लखी जाती ह)
(D) Where the accounting books are not necessary (जहाँ पर लेखांकन के पु तक आव यक नह ं होती ह)
Q. 2 Fictitious asset is :कृ म स प त है :
(A) Goods (माल) (B) Plant( लांट) (C) Preliminary Expenses( ारि भक यय) (D) Building (भवन)
Q. 3(Assertion) :The amount of drawings is deducted from the capital of the businesson the liability side of
balance sheet.
(दावा) : आहरण क रा श ि थ त ववरण के दा य व प म यवसाय क पूंजी म से घटाई जाती है |
(Reason) : According to the accounting principle Business entity concept, the existence of owner is separate from
the existence of business.
(कारण): लेखांकन स धांत “ यावसा यक इकाई अवधारणा” के अनस
ु ार मा लक का अि त व यवसाय के अि त व से अलग
होता है |
(A) Both assertion and reason are correct, and (R) is the correct explanation of (A)
दावा और कण दोन सह ह और कारण दावे का सह प ट करण करता है
(B) Both assertion and reason are correct, but (R) is not the correct explanation of (A)
दावा और कण दोन सह ह, पर तु कारण दावे का सह प ट करण नह ं करता है
(C) (A) is true, but (R) is false
दावा सह है , पर तु कारण गलत है
(D) (A) is false, but (R) is true
दावा गलत है , पर तु कारण सह है
Q. 4Accounting standards must be :लेखांकन माप अव य होने चा हए :
(A) Simple(सरल) (B) Clear( प ट)
(C) Simple and clear(सरल और प ट) (D) According to the nature of organization (संगठन क कृ त के अनुसार)
Q. 5The steps in accounting process are : (लेखांकन या के चरण होते ह) :
(A) Two(दो) (B) Three (तीन) (C) Four(चार) (D) Five(पांच)

Q. 6Goods sold to Ram of Rs. 400, the journal entry will be :
Options Particulars Dr. Cr
Amt.in Rs. Amt.in Rs.
(A) Ram’s A/c Dr 400
To Sales A/c 400
(B) Purchases A/c Dr 400
To Ram’s A/c 400
(C) Cash A/c Dr 400
To Sales A/c 400
(D) Sales A/c Dr 400
To Ram’s A/c 400
Q. 7The discount column of cashbook :(रोकड़ बह के कटौती खाने को) :
(A) Total is done (जोड़ा जाता है ) (B) It is balanced (शेष नकाला जाता है )
(C) Neither total is done nor balanced (न जोड़ा जाता है और न ह शेष नकाला जाता है )
(D) Total is done or balanced(जोड़ा जाता है या शेष नकाला जाता है )
Q. 8Match the following items :( न न ल खत मद का मलान कर) :
(a) Cashbook (रोकड़बह ) =(1) Credit Transactions(उधार लेन-दे न)
(b) Purchases Book ( य बह ) = (2) Cash Transactions(रोकड़ लेन-दे न)
(c) Trial Balance (तलपट) = (3) Overdraft as per Passbook(पासबुक के अनुसार अ ध वकष)
(d) Bank Reconciliation Statement = (4) Mathematical Errors(अंकग णतीय अशु धयाँ)
(बक समाधान ववरण)
(A) a-3, b-4, c-2, d-1 (B) a-2, b-1, c-4, d-3 (C) a-4, b-3, c-2, d-1 (D) a-2, b-3, c-4, d-1
Q. 9Normal balance of passbook is :(पासबुक का सामा य शेष होता है ) :
(A) Negative(ऋणा मक)(B) Debit(डे बट) (C) Debit and Credit (डे बट तथा े डट)(D) Credit( े डट)
Q. 10 The main objective of preparing trial balance is : (तलपट बनाने का मु य उदे य होता है ) :
(A) To know the accuracy of accounts(खात क शु धता को जानने के लए)
(B) To know the financial position of the business ( यवसाय क वतीय ि थ त को जानने के लए)
(C) To know the mathematical accuracy of accounts (खात क अंकग णतीय शु धता को जानने के लए)
(D) To know the profit or loss of the business ( यवसाय के लाभ या हा न को जानने के लए)
Q. 11When trial balance is not matched, the difference is written :
(जब तलपट का शेष नह ं मलता है , तो उसके अंतर को लखा जाता है ) :
(A) In Drawings A/c(आहरण खाते म) (B) In Suspense A/c(उच ती खाते म)
(C) In Capital A/c(पंूजी खाते म) (D) In Discount A/c(कटौती खाते म)
Q. 12 A company purchased a machine for Rs. 20000 and installation expenses are Rs. 5000. The scrap value of
machine is Rs. 3000. Life of machine is 10 years. The amount of depreciation will be :
(A) Rs. 2200 (B) Rs. 2500 (C) Rs. 2800 (D) Rs. 2000
Q. 13The creation of reserve is :(संचय बनाना होते ह) :
(A) Necessary(आव यक) (B) Compulsory(अ नवाय)
(C) Not Necessary(आव यक नह ं) (D) Illegal(अवैधा नक)
Q. 14 The balance sheet of the business is prepared :( यवसाय का ि थ त ववरण बनाया जाता है ) :
(A) To know thenet profit or net loss of the business( यवसाय के शु ध-लाभ या शु ध-हा न को जानने के लए)
(B) To know the gross profit or loss of the business( यवसाय के सकल लाभ या सकल हा न को जानने के लए)
(C) To know the net sales of the business ( यवसाय के शु ध व य को जानने के लए)
(D) To know the financial position of the business ( यवसाय क वतीय ि थ त को जानने के लए)
Q. 15Net Profit = Rs. 50000, Indirect Expenses = Rs. 10000, Indirect Incomes = Rs. 5000,
Direct expenses = Rs. 2000. The amount of gross profit will be :
(A) Rs. 58000 (B) Rs. 67000 (C) Rs. 55000 (D) Rs. 60000

Q. 16The adjustment of interest on drawings will be : (आहरण पर याज का समायोजन होगा) :
(A) On the credit side of Profit-Loss A/c and added to drawings on the liability side of balance sheet
(लाभ-हा न खाते के े डट प तथा ि थ त ववरण म दा य व प म आहरण म जोड़कर)
(B) Only on the credit side of the Profit-Loss A/c(केवल लाभ-हा न खाते के े डट प म)
(C) On the asset side of balance sheet (ि थ त ववरण के स प त प म)
(D) on the debit side of Profit-Loss A/c (लाभ-हा न खाते के डे बट प म)

Part-B (Very short answer questions) (2 Marks Questions)
भाग-बी (अ त लघु-उ र य न) (2 अंक वाले न)(MM=10X2=20)
Q. 17Write two features of accounting. (लेखांकन क दो वशेषताएं लख) (2X1) = 2
Q. 18Explain the following accounting principles : ( न न ल खत स धांत को प ट कर) (2X1) = 2
(i) Money measurement concept(मु ा माप क अवधारणा)
(ii) Principle of conservation ( ढ़वा दता का स धांत
Q. 19 What is the meaning of cashbook ? Explain. (रोकड़ बह का या अथ है ? प ट कर | (1+1) =2
Q. 20What is the meaning of sales book ? Explain its specimen. ( व य बह का या अथ है ? इसके ा प कोसमझाएं) |
(1+1) = 2
Q. 21 Explain the difference between balance method and total amount method for preparing the trial balance.
(तलपट को बनाने क शेष व ध तथा कुल योग व ध म अंतर प ट कर)| (2X1) = 2
Q. 22Explain the major causes of depreciation. ( ास के मु य कारण का वणन कर) (2X1) = 2
Q. 23 Explain the difference between revenue reserve and capital reserve.
(आयगत संचय तथा पूंजीगत संचय म अंतर प ट कर) | (2X1) = 2
Q. 24 What is the meaning of financial statements ?( वतीय ववरण का या अथ है ?) (2X1) = 2
Q. 25Differentiate Trading A/c from Profit-Loss A/c.( यापा रकखाते तथा लाभ-हा न खाते म अंतर प ट कर)(2X1)=2
Q. 26Explain the need of adjustments, while preparing the final accounts of business.
( यवसाय के अं तम खात को बनाते समय समायोजनाओं क आव यकता का वणन कर | (2X1) = 2

Part-C (Short Answer Questions) (3 Marks Question)(लघु उ र य न) भाग-सी (3 अंक वाले न)(5X3) = 15
Q. 27Explain the following accounting terms. ( न न ल खत लेखांकन श द को प ट कर) |
(i) Assets (स प तयाँ) (ii) Stock(रह तया) (iii) Discount(कटौती) (3X1) = 3
Q. 28 What is the need of accounting standards ?(लेखांकन माप क या आव यकता है ? (3X1) = 3
Q. 29 Prepare accounting equation from the following transactions.
( न न ल खत लेन-दे न से लेखांकनसमीकरण बनाएं) | (3X.5) = 3
Sr.No. Particulars/Transactions Amount in Rs.
1 Mohan started business with cash 10000
2 Purchased goods for cash 2000
3 Purchased goods from Ram 5000
4 Sold goods for cash (Costing Rs. 2000) 3000
5 Rent Paid 500
6 Drawings 1000
Total 21500
OR (अथवा)
Q.Write limitations of double entry system for accounting. (लेखांकन क दोहर लेखा णाल क सीमाओं का वणन कर)(3X1) = 3

Q. 30 Prepare cashbook from the following transactions. ( न न ल खत लेन-दे न से रोकड़बह बनाएं)(3X.5) = 3
Date Particulars Amount in Rs.
2020 June 1 Opening balance of cash. 4000
June 5 Goods sold for cash. 8000
June 10 Purchased goods from Mohan. 500
June 18 Purchased furniture. 1500
June 20 Rent paid. 400
June 24 Goods sold to Ram. 800
June 28 Withdrew for personal use. 600
Total 15800

Case Study Question (3X1) = 3
Q. 31A and B is established a company having capital with Rs. 100000 which they contribute equally. They are
running a business of fast foods but initially sale is very less. So they decided to give discount their customers. After
some time they advertise their products in the market also and spend Rs. 10000. Company paid electricity bill of A
for Rs. 500 and paid also company’s electricity bill of Rs. 1000. Now company has a requirement ofRs. 50000 as
additional capital and both contribute in equal.
Answer the following questions :
(A) What type of discount is given by the company to the customers ?
OR (अथवा)
What is the amount of deferred expenditure of the company ?
(B) What is the total amount of drawings of the company ?
(C) What is the total amount capital of A and B at last time ?
Part-D (Long Answer Questions)भाग-डी(द घ उ र य न)(4 Marks)(4 अंक वाले न) (1+2+1) = 4
st
Q. 32The following is the trial balance of M/s XYZ as on 31 December 2024. You have to prepare Trading A/c,
Profit-Loss A/c and Balance Sheet of the company. ( न न ल खत प से ए स, बाई तथा जेड का 31st दस बर 2024 को
तलपट दया गया है | आपको क पनी का यापा रक खाता, लाभ-हा न खाता तथा ि थ त ववरण तैयार करना है |
Name of the Accounts Debit Credit
Amount in Rs. Amount in Rs.
Capital A/c(पूंजी) - 25000
Purchases and Purchases Return A/c( य तथा य वापसी) 60000 2000
Sales Return and Sales A/c( व य वापसी तथा व य) 1000 80000
Debtors and Creditors A/c(दे नदार तथा ले नदार) 8000 4000
Discount A/c(कटौती) 100 300
Opening Stock A/c( ारि भक टॉक) 500 -
Repair and Renewals A/c(मरु मत तथा नवी नकरण) 400 -
Wages A/c(मजदरू ) 700 -
Carriage Outwards A/c(बाहर भाड़ा) 400 -
Machinery A/c(मशीन) 16000 -
Investments A/c( नवेश) 14000 -
Life Insurance A/c(जीवन बीमा) 500 -
Drawings A/c(आहरण) 1000 -
Sales Tax A/c( व य कर) 500 -
Cash in Hand A/c(ह तगत रोकड़) 8595 -
Creditors for Rent A/c( कराये के लए लेनदार) - 395
Total 111695 111695
Closing Stock : Rs.5465.

Part-E (Long Answer Questions) भाग-ई (द घ उ र य न)(5 Marks Questions)(5 अंक वाले न)(5X5) = 25
Q. 33 Prepare journal from the following informations : ( न न ल खत सूचनाओं के आधार पर रोजनामचा बनाएं) |
(5X1) = 5
Date Particulars Amount in Rs.
2020 December 1 Business started with cash. 75000
December 7 Purchased goods for cash 10000
December 9 Sold goods to Ram. 5000
December 18 Salary Paid. 2000
December 20 Cash received from Ram and discount given Rs.200. -
Total 92000
OR (अथवा)
Q. What is the meaning of journal ? Explain its features.(रोजनामचे का या अथ है ? इसक वशेषताओं कावणन कर) |
(1+4) = 5
Q. 34 Prepare bank reconciliation statement from the following information : ( न न ल खत सूचनाओं के आधार पर बक
समाधान ववरण बनाएं) | (5X1) = 5
Sr.No. Particulars Amount in Rs.
(1) Overdraft as per cash book. 2500
(2) Cheque issued but not presented for payment. 2000
(3) Cheque deposited into the bank but not credited by the bank. 1000
(4) Interest on overdraft charged by the bank. 50
(5) Payment side of cash book overcast. 500
Total 6050

OR (अथवा)
न : उन कारण का वणन कर िजनके कारण रोकड़ बह का शेष पास बुक के शेष से नह ं मलता है | ( Explain the causes with which the
balance of cashbook is not matched with the balance of passbook.)

Q. 35 Rectify the following errors : ( न न ल खत अशु धय का सुधार कर) | (5X1) = 5
Sr. No. Transactions Amount in Rs.
(1) Received Ramesh Rs.200 wrongly entered as from Suresh. 200
(2) Salary paid to company’s clerk has been debited to wages A/c. 150
(3) Purchased Typewriter and entered in office expenses. 650
(4) Withdrew Rs. 400 for personal use, debited in Trading A/c 400
(5) Purchased furniture and debited in Purchases A/c. 300
Total 1700

Q. 36 A company purchased a machine for Rs. 30000, spent Rs. 4000 on its repairs and Rs. 1000 on its installation
on 1st January 2012. On 1st July 2014 the machine was sold for Rs. 25000. Prepare Machinery A/c for five years by
straight line method.
(एक क पनी ने 1 जनवर 2012 को मशीन खर द और इसक मरु मत पर 4000 पए तथा था पत करने का 1000 पए
खच कया | 1 जल
ु ाई 2014 को इस मशीन को 25000 पए म बेच दया गया | क पनी का थायी ास प ध त से पांच
साल का मशीन खाता बनाएं) |
(5X1) = 5

Q. 37Following is the trial balance of Z Ltd.Company. Prepare Trading A/c, Profit-Loss A/c and Balance Sheet of the
company.
( न न ल खत प से जेड ल मटे ड का तलपट दया गया है , क पनी का यापा रक खाता, लाभ-हा न खाता तथा ि थ त ववरण
बनाएं) | (1+2+2) = 5
Name of the Accounts Debit Credit
Amount in Rs. Amount in Rs.
Capital (पूंजी) - 7670
Cash in Hand (ह तगत रोकड़) 30 -
Purchases ( य) 8990 -
Sales ( व य) 11060
Cash at Bank (बक ि थत रोकड़) 885 -
Furniture (फन चर) 225 -
Freehold Premises ( वतं स प तयाँ) 1500 -
Lighting Expenses ( बजल खच) 65 -
Bills Receivable ( ा य वप ) 825 -
Sales Return ( व य वापसी) 30 -
Salaries (वेतन) 1075 -
Creditors (लेनदार) - 1890
Debtors (दे नदार) 5700 -
Opening Stock ( ारि भक टॉक) 3000 -
Printing ( ं टंग) 225 -
Bills Payable (दे य वप ) - 1875
Rates and Taxes(कर) 190 -
Discount Allowed (द गयी कटौती) 200 -
Discount Received ( ा त क गयी कटौती) - 445
Total 22940 22940

Additional Adjustments : (1) Closing Stock Rs. 1800. (2)Depreciate furniture by Rs. 50. (3) Outstanding salary at the
end of year Rs. 100.(4) Rates and Taxes are paid in advance Rs. 30.

Answer Key (MCQ) - 10+1 Accountancy Model Paper Session - 2025-26
Q. 1. (B), Q. 2 (C), Q. 3 (A), Q. 4 (C), Q. 5 (C), Q. 6 (A), Q. 7 (A), Q. 8 (B), Q. 9 (D), Q. 10 (C), Q. 11 (B), Q. 12 (A), Q. 13
(C), Q. 14 (D), Q. 15 (C), Q. 16 (A)

Syllabus Regarding 10+1 Accountancy (Financial Accounting-I)2025-26
Unit wise distribution of marks MM= 80

Design of Question Paper (Blue Print), MCQ=16 (Part-A=13 + Part-B=3)

Part-A MM-59(Financial Accounting-I)

Course Contents

Unit Name of the units MCQ 2 Marks 3 Marks 4 Marks 5 Marks Total
1 Mark Question Question Question Question Marks
Question Assigned
I Introduction to 2 1T 1T - - 7
accounting
II Theory base of 2 1T 1T - - 7
accounting
III Recording of
business 2 - 1 N OR T - 1 N OR T 10
transactions-I
IV Recording of 2 2T 1N - - 9
business
transactions-II
V Bank Reconciliation 1 - - - 1 N OR T 6
Statement
VI Trial balance and 2 1T - - 1N 9
rectification of
errors
VII Depreciation, 2 2T - - 1N 11
reserve and
provisions
Total of Part-A 13X1=13 7X2=14 4X3=12 - 4X5=20 59

Part-B MM-18 (FinalAccounts)
VIII Financial 1 2T - 1N - 9
statements-I
IX Financial 2 1T - - 1N 9
statements-II
Case Study
Question (Unit-VII, - - 1 - - 3
VIII & IX)
Total of Part-B 3 3X2=6 1X3=3 1X4=4 1X5=5 21
Grand Total of 16X1=16 10X2=20 5X3=15 1X4=4 5X5=25 80
Part-A and Part-B
Internal Assessment 20
Total 100
Note:
1. Nstands for numerical and T for theory.
2. N/T means that question of numerical or theory may be set in the question paper.
3. N OR T stands for choice in the question,i.e. student have to attempt only one question out of two.

Detailed Syllabus of 10+1 Accountancy, Session-2025-26 MM-80
Part-A: Financial Accounting-I (MM-59)

Unit-I Introduction to Accounting: (7-Marks)
Concept, features, objectives, advantages and limitations of accounting system, users of accounting information,
internal and external users, features of qualitative accounting information, role of accounting system in
business.basic accounting terms, transactions, capital, drawings, assets, liabilities, revenue, expenditure, stock,
debtors, creditors, voucher,discount.
Unit-II Theory Base of Accounting: (7-Marks)

Accounting assumptions, concepts, principles and conventions of accounting system, business entity concept, money
measurement concept, going concern concept,cost concept, revenue concept, matching concept, principle of full
disclosure, principle of consistency, principle of conservation and materiality, accounting standards, applicability of
accounting standards, features and importance of accounting standards,Indian accounting standards.

Unit-III Recording of Business Transactions-I: (10-Marks)
Accounting process, books of original entries, double entry system, voucher, source of transactions, accounting
equation, meaning and preparation of accounting equation, rules of debit and credit, journal, meaning, features and
importance of journal, meaning and utility of ledger, posting from journal to ledger
Unit-IVRecording of Business Transactions-II: (9-Marks)

Special purpose books, cashbook, meaning and its types, petty cashbook, purchases book, sales book, purchases
return book, sales return book, ledger, meaning and other subsidiary books, journal proper.

Unit-V Bank Reconciliation Statement: (6-Marks)

Bank reconciliation statement, meaning, need and preparation of bank reconciliation statementcauses of difference
between cashbook and passbook.

Unit-VI Trial Balance and Rectification of Errors: (9-Marks)

Meaning, objectives and preparation of trial balance, methods of preparing trial balance, balance method, total
amount method, balance and total method, errors, concept and types of errors, errors affecting trial balance and
errors not affecting trial balance, detection and rectification of errors, one-sided errors and two-sided errors,
suspense account, meaning and preparation of suspense account.

Unit-VII Depreciation, Provisions and Reserves: (11-Marks)

Meaning, concept and need of depreciation, causes of depreciation, methods of depreciation, straight line method,
written down value method (excluding change in method), chargingdepreciation to assets accounts, creating
provisions for depreciation/ accumulated depreciation account, treatment of disposal of assets, concept, features
and importance of reserves, types of reserves, revenue reserves, capital re4serves, general reserves, specific
reserves and secret reserves, meaning and need of provisions, difference between reserves an provisions, provision
for doubtful debts, provision for discount on debtors and creditors, provision for depreciation and taxation.

Part-B: (Final Accounts) (MM-21)

Unit-VIII Financial Statements-I: (9-Marks)

Concept, types and uses of financial statements, trading account, profit and loss account, balance sheet, meaning
and difference between capital expenditure and revenue expenditure, presentation of financial statements,
operating profit (EBIT) vertical and horizontal forms of financial statements preparation of financial statements
without adjustments.

Unit-IX Financial Statements-II: (9-Marks)

Meaning and need of different adjustments in preparing of financial statements, financial statements with
adjustments, closing stock, outstanding expenses, prepaid expenses and accrued income, income received in
advance, depreciation and bad debts, provision for doubtful debts, provision for discount on debtors and creditors,
commission to manager, interest on capital, preparation of trading account, profit and loss account and balance
sheet.

Case Study Question (Unit-VII, VIII & IX) 3-Marks

Depreciation, Reserve & Provisions (Unit-VII),Financial Statements-I(Unit-VIII)& Financial Statements-II (Unit-IX)

BOOKS RECOMMENDED:

Yks[kk”kkL= & I
ys[kk”kkL= & II
Published by N.C.E.R.T. New Delhi
Accountancy - I
Accountancy - II

Syllabus Regarding Accountancy Class: 10+1 Session: 2025-26

Financial Accounting-I MM=80

Name of the Units and Unit wise Distribution of Marks

Part-A Basic Concepts of Accounting MM=59

Course Structure

Units Name of the Units Marks Assigned
I Introduction to Accounting 7

II Theory base of accounting 7

III Recording of business transactions-I 10

IV Recording of business transactions-II 9

V Bank reconciliation statement 6

VI Trial balance and rectification of errors 9

VII Depreciation, reserve and provisions 11

Total Part-A 59

Part-B Final Accounts -
VIII Financial statements-I 9

IX Financial statements-II 9

Case Study Question (Unit-VII,VIII & IX) 3
Total Part-B 21
Grand Total of Part-A and Part-B 80

Internal Assessment 20
Total 100

Syllabus for Assertion/Reasoning, Matching & Case Study Questions

Units Name of the Title Name of the units
I, II & III Assertion/Reasoning Question Introduction to Accounting (Unit-I), Theory Base of Accounting
(Unit-II)& Recording of Business Transactions-I (Unit-III)
IV, V & VI Matching Question Recording of Business Transactions-II (Unit-IV), Bank
Reconciliation Statement (Unit-V), Trial Balance & Rectification of
Errors (Unit-VI)
VII, VIII& IX Case Study Question Depreciation, Reserve &Surpluses (VII), Financial Statements-I
(Unit-VIII), Financial Statements-II (Unit-IX)

Designing of Question Paper (Blue Print) Class=10+1Subject: Accountancy Session 2025-26 MM=80

Part-A MM= 59

Units Lessons 1 Mark 2 Marks 3 Marks 4 Marks 5 Marks Total
Question( Question Question Question Question Marks
MCQ) Assigned
(i) Accounting:
(I)Introduction to Meaning & 1 1T - - - 3
Accounting Objectives
(ii) Basic 1 - 1T - - 4
Accounting Terms
(iii) Accounting
(II) Theory Base of Concepts & 1 1T - - - 3
Accounting Principles
(iv) Accounting 1 - 1 - - 4
Standards
(v) Process & Base
(III) Recording of of Accounting 1
Business System, Double - - - 4
Transactions-I Entry System 1 T OR N
(vi) Accounting
Equation
(vii) Journal :
Meaning & 1 - - - 1 T OR N 6
Objectives
(IV) Recording of (viii) Cash Book 1 1T 1N - - 6
Business (ix) Other - 1T - - - 2
Transactions-II Subsidiary Books
(x) Ledger 1 - - - - 1
(V) Bank (xi) Bank
Reconciliation Reconciliation 1 - - - 1 T OR N 6
Statement Statement
(VI) Trial Balance (xii) Trial Balance &
& Rectification of Errors 1 1T - - - 3
Errors (xiii) Rectification 1 - - - 1N 6
of Errors
(VII) Depreciation, (xiv) Depreciation
Reserve & 1 1T - - 1N 8
Provisions (xv) Reserve & 1 1T - - - 3
Provisions
Total of Part-A 13X1 =13 7X2=14 4X3 =12 - 4X5 =20 59

Part-B(MM = 21)
(VIII) Financial (xvi) Financial 1 2T - 1N - 9
Statements-I Statements-I
(IX) Financial (xvii) Financial 2 1T - - 1N 9
Statements-II Statements-II
Case Study Question (Unit-VII, VIII & IX) - - 1N - - 3
(Depreciation, Reserve & Surpluses, - - - - - -
Financial Statements-I & II)
Total of Part-B 1X3 = 3 3X2 =6 1X3 =3 1X4 =4 1X5 =5 21
Total 16X1=16 10X2=20 5X3=15 1X4 =4 5X5=25 80
Internal Assessment - - - - - 20
Grand Total - - - - - 100

Designing of Model Question Paper Class: 10+1 Subject: Accountancy Session: 2025-26MM: 80

Part-A Multiple Choice Questions (Objective Type Questions) (व तु न ठ न) 1 Mark 16X1= 16

Units Lesson/ Name of the Lesson/Sub-units No. of Maximum Total
Sub-units Questions Marks Marks
I (i) Accounting: Meaning & Objectives 1 1 1
(ii) Basic Accounting Terms 1 1 1
II (iii) Accounting Concepts and Principles 1 1 1
(iv) Accounting Standards 1 1 1
(v) Process & Base of Accounting, Double Entry System 1 1 1
III (vi) Accounting Equation - - -
(vii) Journal : Meaning & Objectives 1 1 1
(viii) Cashbook 1 1 1
IV (ix) Other Subsidiary Books - - -
(x) Ledger 1 1 1
V (xi) Bank Reconciliation Statement 1 1 1
VI (xii) Trial Balance & Errors 1 1 1
(xiii) Rectification of Errors 1 1 1
VII (xiv) Depreciation 1 1 1
(xv) Reserve & Surpluses 1 1 1
VIII (xvi) Financial Statements-I 1 1 1
IX (xvii) Financial Statements-II 2 1 2
Total 16X1= 16 16 1 16

Part-B (Very Short Answer Questions) (अ त लघु-उ र य न) 2 Marks(दो अंक) 10X2= 20

Units Lesson/ Name of the Lesson/Sub-units No. of Maximum Total
Sub-units Questions Marks Marks
I (i) Accounting: Meaning & Objectives 1 2 2
(ii) Basic Accounting Terms - - -
II (iii) Accounting Concepts and Principles 1 2 2
(iv) Accounting Standards - - -
(v) Process & Base of Accounting, Double Entry System - - -
III (vi) Accounting Equation - - -
(vii) Journal : Meaning & Objectives - - -
(viii) Cashbook 1 2 2
IV (ix) Other Subsidiary Books 1 2 2
(x) Ledger - - -
V (xi) Bank Reconciliation Statement - - -
VI (xii) Trial Balance &Errors 1 2 2
(xiii) Rectification of Errors - - -
VII (xiv) Depreciation 1 2 2
(xv) Reserve & Surpluses 1 2 2
VIII (xvi) Financial Statements-I 2 2 4
IX (xvii) Financial Statements-II 1 2 2
Total - 10 2 20

Part-C (Short Answer Question)(लघु उ र य न)3 Marks(तीन अंक) 5X3= 15
Units Lesson/ Name of the Lesson/Sub-units No. of Maximum Total
Sub-units Questions Marks Marks
I (i) Accounting: Meaning & Objectives - - -
(ii) Basic Accounting Terms 1 3 3
II (iii) Accounting Concepts and Principles - - -
(iv) Accounting Standards 1 3 3
(v) Process & Base of Accounting, Double Entry System 1 3 3
III (vi) Accounting Equation
(vii) Journal : Meaning & Objectives - - -
(viii) Cashbook 1 3 3
IV (ix) Other Subsidiary Books - - -
(x) Ledger - - -
V (xi) Bank Reconciliation Statement - - -
VI (xii) Trial Balance & Errors - - -
(xiii) Rectification of Errors - - -
VII (xiv) Depreciation - - -
(xv) Reserve & Surpluses - - -
VIII (xvi) Financial Statements-I - - -
IX (xvii) Financial Statements-II - - -
Case Study Question (Unit-VII, VIII & IX) 1 3 3
Total 5 3 15
Part-D (Long Answer Question)(द घ उ र य न) 4 Marks(चार अंक) 1X4= 4
Units Lesson/ Name of the Lesson/Sub-units No. of Maximum Total
Sub-units Questions Marks Marks
VIII (xvi) Financial Statements-I 1 4 4
Total 1 4 4
Part-E (Long Answer Question)(द घ उ र य न)5 Marks(पांच अंक) 5X5= 25
Units Lesson/ Name of the Lesson/Sub-units No. of Maximum Total
Sub-units Questions Marks Marks
Units Lesson/ Name of the Lesson/Sub-units
Sub-units
I (i) Accounting: Meaning & Objectives - - -
(ii) Basic Accounting Terms - - -
II (iii) Accounting Concepts and Principles - - -
(iv) Accounting Standards - - -
(v) Process & Base of Accounting, Double Entry System - - -
III (vi) Accounting Equation - - -
(vii) Journal : Meaning & Objectives 1 5 5
(viii) Cashbook - - -
IV (ix) Other Subsidiary Books - - -
(x) Ledger - - -
V (xi) Bank Reconciliation Statement 1 5 5
VI (xii) Trial Balance & Errors - - -
(xiii) Rectification of Errors 1 5 5
VII (xiv) Depreciation 1 5 5
(xv) Reserve & Surpluses - - -
VIII (xvi) Financial Statements-I - - -
IX (xvii) Financial Statements-II 1 5 5
Total 5 5 25
Grand Total of Part-A, Part-B, Part-C, Part-D & Part-E= 16+20+15+4+25= 80

Distribution of questions according to Knowledge Based, Understanding Based, Application Based and Skill Based
Knowledge Based Questions
Category of Questions Number in Model Question Paper Total Questions Percentage (%)
Multiple Choice Questions 4, 5, 13 3 -
2 Marks Questions 17, 24 2 -
3 Marks Questions 28 1 -
4 Marks Questions Nil Nil -
5 Marks Questions Nil Nil -
Total 6 16 %
Understanding Based Questions
Multiple Choice Questions 1, 2, 7, 9, 11 5 -
2 Marks Questions 18, 19, 20 3 -
3 Marks Questions 27, 29 2 -
4 Marks Questions Nil Nil -
5 Marks Questions 33 1
Total 11 30 %
Application Based Questions
Multiple Choice Questions 6, 10, 14, 15, 16 5 -
2 Marks Questions 21, 22, 23 3 -
3 Marks Questions 30 1 -
4 Marks Questions 32 1 -
5 Marks Questions 34, 35, 36 3 -
Total 13 35 %
Skill Based Questions
Multiple Choice Questions 3, 8, 12 3 -
2 Marks Questions 25, 26 2 -
3 Marks Questions 31 1 -
4 Marks Questions Nil Nil -
5 Marks Questions 37 1 -
Total 7 19 %
Grand Total (6 + 11 + 13 + 7) = 37 100 %

Distribution of Questions According to Difficulty Level
Category of Questions Tough/Difficult Moderate Easy Total
Multiple Choice Questions 3, 8, 12, 15 2, 5, 6, 7, 11, 16 1, 4, 9, 10, 13, 14 16
2 Marks Questions 20, 26 18, 22, 23, 25 17, 19, 21, 24 10
3 Marks Questions 30 29, 31 27, 28 05
4 Marks Questions Nil 32 Nil 01
5 Marks Questions 37 34, 35 33, 36 05
Total O8 15 14 37
Percentage (%) 22 % 40 % 38 % 100 %

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