HP Board Class 11 Model Question Paper 2022 Accountancy Term 2

H.P. BOSE
Sample Paper
Session-2021-22
SECOND TERMINAL EXAM 2022
Accountancy
Time:3 Hrs Class : XI M.M.: 50
âæ×æ‹Ø çÙÎðüàæ Ñ
v. âÖè ÂýàÙ ¥çÙßæØü ãñUÐ
All questions are compulsory.
w. ©UžæÚU â¢çÿæŒÌ ¥õÚU ¥¢·¤ô´ ·ð¤ ¥ÙéâæÚU ãUôÙæ ¿æçãU°Ð
Answer should be brief and according to makrs alloted.
x. ¥¢·¤ âÖè ÂýàÙô´ ·ð¤ âæ×Ùð ¥¢ç·¤Ì ç·¤Øð »Øð ãñ´UÐ
Answer allotted to each questions are indicated against it.
ÂýàÙ v.
v) ÌÜÂÅU ãñU (Trial balance is) :
·¤) °·¤ ¹æÌæ (An account)
¹) °·¤ ÂýÜð¹ (A document)
») °·¤ çßßÚU‡æ (A statement)
ƒæ) çߞæèØ çSÍçÌ Âý·¤ÅU ·¤ÚUÙð ßæÜæ çßßÚU‡æ (A statement showing
financial position) 1
110

w) ÌÜÂÅU ç·¤ââð ÕÙæØæ ÁæÌæ ãñUÑ
Trial balance is prepared from :

·¤) âãUæØ·¤ ÂéSÌ·ð´¤ (Subsidiary Books)
¹) ¹æÌæÕãUè (Ledger)
») ¹æÌæÕãUè ß âãUæØ·¤ ÂéSÌ·ð´¤ (Ledger and subsidiary books)
ƒæ) ©UÂÚUô€Ì ×ð´ âð ·¤ô§ü ÙãUè´ (None of the above)
x) °·¤ ¥àæéçh ·¤è ÎêâÚUè ¥àæéçh mæÚUæ ÂêçÌü ·¤ÚUÙæ ·¤ãUÜæÌæ ãñU Ñ
One error is compensated by another is called :
·¤) ÿæçÌÂêÚU·¤ ¥àæéçh (Compensating errors)
¹) âñhæ¢çÌ·¤ ¥àæéçh (Errors of Principles)
») ÎêÚU ãUô ÁæÙð ßæÜè ¥àæéçh (Error of Omission)
ƒæ) çãUâæÕ ·¤è ¥àæéçh (Airthmetical Errors)
y) A ·ð¤ ¹æÌð ·¤ô B ·ð¤ SÍæÙ ÂÚU ÇUñçÕÅU ·¤ÚU ÎðÙæ ¥àæéçh ãñU Ñ
Debiting A’s account instead of B’s account is an error of :
·¤) ÀêUÅU ÁæÙð ßæÜè ¥àæéçh (Error of omission)
¹) ÖêÜ-¿ê·¤ ·¤è ¥àæéçh (Error of Commission)
») âñhæ¢çÌ·¤ ¥àæéçh (Error of Principle)
ƒæ) Ù ·¤×è Ù ßëçh (Neither decrease nor increase)

111

z) ãUæ⠷𤠥æàæØ âÂçžæ ·ð¤ ×êËØ ×ð´ .............. ¥æÙð âð ãñU Ñ
Depreciation means ................ in the value of an assets :
·¤) ·¤×è (Decrease)
¹) ßëçh (Increase)
») ·¤×è ÌÍæ ßëçh (Decrease and Increase)
ƒæ) Ù ·¤×è Ù ßëçh (Neither decrease nor increase)
{) v ¥€ÌêÕÚU, w®v{ ·¤ô ÚUæ× Ùð °·¤ ×àæèÙ M¤. v,}®,®®® ×ð´ ¹ÚUèÎè ÌÍæ
M¤. w®,®®® ©Uâð Ü»æÙð ×ð´ ÃØØ ç·¤°Ð ãUæâ ÂýçÌßáü v®% ·¤è ÎÚU âð ×êÜ
Üæ»Ì Âý‡ææÜè ·ð¤ ¥ÙéâæÚU Ü»æØæ ÁæÌæ ãñUÐ ÂéSÌ·ð´¤ ÂýçÌßáü xv ×æ¿ü ·¤ô
բΠãUôÌè ãñ´UÐ ÂýÍ× ßáü ·¤æ ãUæâ ãUô»æÑ
On Ist October, 2016 Ram purchased a machine for Rs. 1,80,000
and spent Rs. 20,000 for its installation. Depreciation is charged
at the rate of 10% per annum on original cost everyyear. Books
are closed on 31st March every year. The 1st year depreciation
will be :
a) Rs. 20,000 b) Rs. 10,000
c) Rs. 5,000 d) Rs. 18,000
|) â¢¿Ø çιæØæ ÁæÌæ ãñU Ñ
(Reserve is shown)
·¤) ÜæÖ-ãUæçÙ ¹æÌð ×ð´ (In profit and loss A/C)
¹) ÃØæÂæçÚU·¤ ¹æÌð ×ð´ (In Trading A/C)
112

») çSÍçÌ çßßÚU‡æ ·ð¤ ÎæçØˆß Âÿæ ×ð´ (In the liability side of balance
sheet)
ƒæ) çSÍçÌ çßßÚU‡æ ·ð¤ âÂçžæ Âÿæ ×ð´ (In the Asset side of Balance
Sheet)
}) ¥æØôÁÙ ·¤è ÃØßSÍæ ·¤è ÁæÌè ãñU Ñ
(Provision is created) :
·¤) ÃØæÂæçÚU·¤ ¹æÌð âð (Out of Trading A/C)
¹) ÜæÖ-ãUæçÙ ¹æÌð âð (Out of Profit and Loss A/C)
») ÜæÖ-ãUæçÙ çÙØôÁÙ ¹æÌð âð (Out of profit & loss appropriation A/C)
ƒæ) ©UÂÚUô€Ì âÖè ×ð´ âð (Out of all of the above)
~) çßçÙØ× çߘæ ......... ãñUÐ (°·¤ ¥æÎðàæ/°·¤ ÂýæÍüÙæ/°·¤ Âýç̙ææ)
Bills of exchange is ............ (An order/a request/ a promise)
v®) v ȤÚUßÚUè, w®®{ ·¤ô {® çÎÙ ·ð¤ çÕÜ ·¤è ÎðØ çÌçÍ ãUô»è Ñ
The due date of a bill after 60 days from Ist Feb, 2006 will be:
·¤) w ¥ÂýñÜ (2nd April)
¹) x ¥ÂýñÜ (3rd April)
») y ¥ÂýñÜ (4th April)
ƒæ) z ¥ÂýñÜ (5th April)

113

vv) çߞæèØ çßßÚU‡æô´ ·ð¤ ©UgðàØ ãñ´U Ñ
(The objects of Financial Statement are) :
·¤) â¢SÍæ ·ð¤ àæéh ÜæÖ ·ð¤ ¥æ¢·¤Ç¸ðU ÂýSÌéÌ ·¤ÚUÙæ
To show the dates of net profit of the enterprise.
¹) ÃØßâæØ ·¤è âãUè °ß¢ ©Uç¿Ì çSÍçÌ Âý·¤ÅU ·¤ÚUÙæ
To show the true and fair position of the business
») ÖçßcØ ·¤è ØôÁÙæ¥ô´ ·ð¤ çÜ° ¥æÏæÚU ÂýSÌéÌ ·¤ÚUÙæ
To provide base for future planning
ƒæ) ©UÂÚUô€Ì âÖè (All of the above)
vw) ÃØæÂæçÚU·¤ ¹æÌæ ÎàææüÌæ ãñU (Trading A/C shows) :
·¤) â·¤Ü ÜæÖ (Gross Profit)
¹) àæéh ÜæÖ (Not profit)
») ¥æçÍü·¤ çSÍçÌ (Financial position)
ƒæ) ©UÂÚUô€Ì âÖè (All of the above)
vx) çߞæèØ çßßÚU‡æô´ ·ð¤ ÂýØô»·¤žææü ãñ´U Ñ
Users of financial statement are :
·¤) ÃØßâæØ ·ð¤ Sßæ×è °ß¢ ÂýՋϷ¤
(Owners and management of the business)
¹) çßçÙØô» ·¤Ìæü (Investors)
114

») ·¤×ü¿æÚUè (Employee’s)
ƒæ) ©UÂÚUô€Ì âÖè (All of the above)
vy) ÜæÖ-ãUæçÙ ¹æÌð ·¤è ·ýð¤çÇUÅU ·¤è ×Îð´ ãñ´U Ñ
The credit items of profit and loss A/C :
·¤) â·¤Ü ÜæÖ (Gross Profit)
¹) çßçÙØô» (Investments)
») â·¤Ü ÜæÖ ÌÍæ ¥‹Ø ¥æØ (Gross Profit and other incomes)
ƒæ) ©UÂÚUô€Ì âÖè (All of the above)
vz) §Ù×ð´ âð ·¤õÙ-âæ ·¤ŒØêÅUÚU ·¤æ çÎ×æ» ·¤ãUÜæÌæ ãñU?
Which of the following is said to be the brain of the computer.
·¤) °0°Ü0Øê0 (A.L.U.)
¹) âè0Âè0Øê0 (C.P.U.)
») ×æòÙèÅUÚU (Monitor)
ƒæ) ¥æÚU0¥ô0°×0 (R.O.M.)
v{) âè0Âè0Øê0 ·¤æ ¥Íü ãñU Ñ
C.P.U. stands for :
·¤) ·ð¤‹ÎýèØ Âýôâðç⢻ §·¤æ§ü (Central Processing Unit)
¹) ·¤‡ÅUþôÜ Âýôâðç⢻ §·¤æ§ü (Control Processing Unit)
») ·¤‡ÅUþôÜ Âýæ§×ÚUè §·¤æ§ü (Control Primary Unit)
115

ƒæ) ©UÂÚUô€Ì ×ð´ âð ·¤ô§ü ÙãUè´ (None of the above)
v|) ·¤ŒØêÅUÚU °·¤ ........... §Üð€ÅUþæçÙ·¤ Ø¢˜æ ãñUÐ (Sß¿æçÜÌ/·ë¤ç˜æ×)
Computer is an ......... electronic system. (Automatic/Artificial)
v}) çِ٠×ð´ âð ·¤õÙ-âæ ¥Ü» ãñU?
Which one is different?
·¤) ÇUæÅUæ (Data)
¹) çÕÅU (Bit)
») Õæ§ÅU (Byte)
ƒæ) °ðÜô»ôÜ (ALOGOL)
v~) DBMS ·¤æ ÂêÚUæ Ùæ× ãñU Ñ
DBMS stands for :
·¤) Data Byte Money System
¹) Data base more system
») Data base management system
ľ) Data bit management system
w®) ¥¢ÌâÕ‹Ï ×ð´ ¥æÌæ ãñU Ñ
Relationship involves :
·¤) 1:1 (1:1)
¹) 1:M (1:M)
116

») M:M (M:M)
ƒæ) ©UÂÚUô€Ì âÖè (All of the above)
w. ÌÜÂÅU ·¤æ ¥Íü ÕÌ槰Ð
Explain the meaning of Trial Balance.
x. ãUæâ Ü»æÙð ·¤è ç·¤‹ãUè´ ¿æÚU ÂhçÌØô´ ·ð¤ Ùæ× çܹð´Ð
Write the names of any four methods of depreciation.
y. çßçÙ×Ø-Â˜æ ·¤è Îô çßàæðáÌæ°¢ ÕÌæ°¢Ð
Explain any two characteristics of Bills of Exchange.
z. çِ٠¥àæéçhØô´ ·¤æ âéÏæÚU ·¤èçÁ°Ð
Rectify the following errors :
·¤) ·ý¤Ø ßæÂâè ·ð¤ L¤. vz®® ·¤è ÂýçßçcÅU ÙãUè´ ·¤è »§üÐ
A purchase return of Rs. 1,500 not recorded in the books.
¹) M¤. z®® ·¤æ ×æÜ ×ôãUÙ ·¤ô ßæçÂâ ç·¤Øæ »Øæ çÁâð çß·ý¤Ø ßæÂâè ÕãUè
×ð´ çܹ çÎØæ »ØæÐ
Goods returned to Mohan worth Rs. 500, but recorded in the
sales Return Books.
») M¤. y,z®® ÖßÙ ·¤è ßëçh ·¤ÚUÙð ×ð´ Ü»æ° Áô ç·¤ ×ÚU×Ì ¹æÌð ×ð´ ·ýð¤çÇUÅU
·¤ÚU çΰ »°Ð
Rs. 4500 spent on extension of building, but debited to repair
account.
117

ƒæ) ÚUæ× âð M¤. v,®®® ·¤æ ×æÜ ©UÏæÚU ·ý¤Ø ç·¤Øæ çÁâð ÖêÜ âð çß·ý¤Ø ÕãUè
×ð´ çܹ çÎØæÐ
A credit purchase of Rs. 1,000 from Ram, wrongly passed in
the sales book.
or/¥Íßæ
â¢¿Ø ÌÍæ ¥æØôÁÙ ×𴠀Øæ ¥‹ÌÚU ãñU?
What is the difference between Reserve and provisions?
{. çßçÙ×Ø-Â˜æ ·¤æ €Øæ ¥Íü ãñU? ÌÍæ çßçÙ×Ø-Â˜æ ·ð¤ ÜæÖô´ ·¤æ ߇æüÙ ·¤ÚÔ´UÐ
What is the meaning of Bills of Exchange? And also explain
the advantages of Bills of exchange.
or
Ò¥Ó Ùð M¤. w,®®® ×êËØ ·¤è ßSÌé°¢ ÒÕÓ ·¤ô Õð¿è ¥õÚU x ×æâ ·¤è ¥ßçÏ
·¤æ °·¤ çÕÜ çܹæÐ çÕÜ ÒÕÓ mæÚUæ Sßè·¤æÚU ç·¤Øæ »ØæÐ ÎðØ çÌçÍ ÂÚU
çÕÜ ·¤æ ¥ÙæÎÚU ç·¤Øæ »Øæ ¥õÚU Ò¥Ó Ùð v® ÙôçÅ¢U» ÃØØ ·ð¤ çÜ° çΰÐ
ÎôÙô´ Âÿæô´ ·¤è ÂéSÌ·¤ô´ ×ð´ ÚUôÁæÙæ׿æ ÂýçßçcÅUØæ¢ ·¤ÚÔ´UÐ
A sold goods worth Rs. 2,000 to B and drew a bill of exchange
at 3 months. The bill was accepted by B. On due date the bill
was dishonoured and A paid Rs. 10 as noting charges. Pass
Journal Entries in the books of both the parties.
|. ÌÜÂÅU mæÚUæ Âý·¤ÅU ãUôÙð ßæÜè ¥àæéçhØô´ ·¤æ ©UÎæãUÚU‡æ âçãUÌ ß‡æüÙ ·¤èçÁ°Ð
Describe the errors disclosed by Trial Balance with example.

118

or
v ÁÙßÚUè, w®vy ·¤ô °·¤ Ȥ×ü Ùð M¤. w®,®®® ·¤è ×àæèÙ ·ý¤Ø ·¤èÐ §â
ÂÚU w®% ßæçáü·¤ ÎÚU âð ãUæâ Ü»æÙð ·¤æ çهæüØ çÜØæ »ØæÐ ØãU ×æÙÌð
ãéU° ç·¤ ¹æÌð xv çÎâÕÚU ·¤ô ՋΠ緤Øð ÁæÌð ãñ´UÐ ÂãUÜð ÌèÙ ßáôZ ·ð¤
çÜ° ×àæèÙ ¹æÌæ ÌÍæ ãUæâ ¹æÌæ ÕÙæ§ØðÐ
On Ist January, 2014 a firm purchased a machine for Rs. 20,000.
It was decided to depreciate it @ 20% p.a. On the original cost.
You are required to show the Machine account and Depreciation
account for the first three year assuming that accounts are closed
on 31st December. (By Using straight line method)
çߞæèØ Üð¹æ¢·¤ÚU-II
Financial Statement-II
}. ¥¢çÌ× ¹æÌô´ ×ð´ ·¤õÙ-·¤õÙ âð çߞæèØ çßßÚU‡æ ÕÙæ° ÁæÌð ãñ´U?
Write the name of statement which are prepared in Final
Accounts.
~. ·¤ŒØêÅUÚU ·¤è ×éØ çßàæðáÌæ°¢ €Øæ ãñ´U?
What are the main features of Computer?

v®. ÜæÖ-ãUæçÙ ¹æÌð ÌÍæ çSÍçÌ-çßßÚU‡æ ×𴠀Øæ ¥‹ÌÚU ãñU?
What are the differences between Profit & Loss account and
Balance sheet?

119

vv. ¥¢ÌâÕ‹Ï ç·¤ÌÙð Âý·¤æÚU ·ð¤ ãñ´U? Ùæ× ÕÌæ¥ô ÌÍæ ©Uâ·ð¤ Âý·¤æÚUô´ ÂÚU
çßSÌæÚU âð ÙôÅU çܹôÐ
How many types of Relationship? Write their names and write
a detail notes on types of relationship.
vw. ×ñâ•æü ßæâê §‹ÅUÚUÂýæ§ÁðÁ ·¤è çِ٠çÜç¹Ì àæðá Áô ç·¤ xv çÎâÕÚU,
w®vz ·ð¤ ãñ´U, ©Uââð ÃØæÂæçÚU·¤ ¹æÌæ ß ÜæÖ-ãUæçÙ ¹æÌæ ÌÍæ çSÍçÌ
çßßÚU‡æ ÕÙ槰Ð
Prepare Trading and profit & loss A/C and Balance sheet of M/
S Basu Enterprises from the following Trial Balance relating to
the year ending on 31st Dec, 2015.
Debit Balance Amount Credit Balance Amount (Table in Next Page)

â×æØôÁÙ (Adjustments) :
·¤) SÅUæò·¤ xv çÎâÕÚU, w®vz ·¤ô M¤. },®®® ÍæÐ
Stock on 31st December, 2015 was Rs. 8,000.
¹) ȤÙèü¿ÚU ÌÍæ 瀿ÚU ÂÚU v®% ãUæâ ÌÍæ ŒÜæ‹ÅU ß ×àæèÙÚUè ÂÚU vz%
ãUæâ Ü»æØæ »ØæÐ
Depreciation on Furniture and Fixtures by 10% and plant &
machinery by 15%.
or/¥Íßæ
Üð¹æ¢·¤Ù ×ð´ ·¤ÂØêÅUÚU ·¤æ €Øæ ×ãUˆß ãñU ?
What is the importance of computer in accounting ?
120

Debit Balance Amount Credit Balance Amount
Opening Stock ¼izkjfEHkd 7,000 Capital¼iwath½ 30,000
jgfr;½
Purchases¼Ø;½ 15,000 Creditors¼ysunkj½ 17,100
Carriage Inwards ¼vkxe HkkM+k½ 680 Commission received¼deh'ku 300
izkIr½
Carriage Outwards ¼ckã½ 320 Sundry Receipts ¼fofo/k 400
izkfIr;ka½
Wages¼etnwjh½ 780 Sales¼foØ;½ 40,000
Motive Power¼eksfVo ikoj½ 220 Purchased Return¼Ø; 780
okilh½
Printing and Stationary 180 Loan¼_.k½ 5,000
¼fizafVax o LVs'kujh nsunkj½
Furniture & Fixtures Debtors 12,000 Interest on 200
¼QuhZpj o fQDpj½ Investment¼fofu;ksx ij
C;kt½
Investment ¼fofu;ksx½ 10,000 Discount ¼dVkSrh½ 600
3,000
Freehold Premises ¼Qzh gksYM 17,000
izsfelsl½
Travelling Expenses ¼;k=h O;;½ 680
Office Expenses ¼dk;kZy; O;;½ 320
Interest on loan ¼_.k ij 500
C;kt½
Bills Receivable ¼IkzkIr foi=½ 7,500
Plants & Machinery ¼IykWV o 15,000
e'khujh½
Tools ¼vkSt+kj½ 900
Drawing ¼vkgj.k½ 1,500
Coal and Gas ¼dks;yk o xSl½ 800
Bad Debts ¼vizkI; _.k½ 1,000
94,380 94,380