TN 11th Question Paper 2026 Accountancy

FOR TN 11TH EXAM PREPARATION

TN 11th 2026
Question Paper ·
Accountancy
EXAM YEAR TYPE SUBJECT

TN 11th 2026 Question Paper Accountancy

Notes · Sample Papers · Previous Year Papers · Mock Tests

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No. of Printed Pages : 24
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9157

!9157IstYearAccountancy! £vÄ Gs
Register Number

PART - III
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PnUS¨£v¯À / ACCOUNTANCY
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Põ» AÍÄ : 3.00 ©o ÷|µ® ] [ ö©õzu ©v¨ö£sPÒ : 90

Time Allowed : 3.00 Hours ] [Maximum Marks : 90

AÔÄøµPÒ : (1) AøÚzx ÂÚõUPЮ \›¯õP £vÁõQ EÒÍuõ GߣuøÚ \›£õºzxU
öPõÒÍÄ®. Aa_¨£vÂÀ SøÓ°¸¨¤ß AøÓU PsPõo¨£õÍ›h®
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EhÚi¯õPz öu›ÂUPÄ®.
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AiU÷PõikÁuØS® £¯ß£kzu ÷Ásk®. £h[PÒ ÁøµÁuØS
ö£ß]À £¯ß£kzuÄ®. a
Instructions : (1) Check the question paper for fairness of printing. If there is any lack of fairness,

inform the Hall Supervisor immediately.

(2) Use Blue or Black ink to write and underline and pencil to draw diagrams.

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£Sv & I / PART - I

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SÔ¨¦ : (i) AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®.
s em 20x1=20

s e g laªPÄ® Hئøh¯
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öPõkUP¨£mkÒÍ |õßS ©õØÖ ÂøhPÎÀ
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(ii)

ag Âøhø¯z ÷uº¢öukzxU SÔ±mkhß Âøh°øÚ²® ÷\ºzx
GÊuÄ®.
Note : (i) Answer all the questions.

(ii) Choose the most appropriate answer from the given four alternatives and write

the option code and the corresponding answer.

[ v¸¨¦P / Turn over

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1. ÁoPzvß E›ø©¯õͺ Cmh •u¼ØS, ÁoP {ÖÁÚ® Phߣmi¸UQÓx
Gߣøu TÖ® P¸zx :
(A) ÁoPzuÛzußø© P¸zx (B) £n ©v¨¥mkU P¸zx

(C) Cµmøhzußø© P¸zx (D) AhUPÂø» P¸zx
The business is liable to the proprietor of the business in respect of capital introduced by the

person according to :

(a) Business entity concept (b) Money measurement concept

(c) Dual aspect concept (d) Cost concept

2. ¤ßÁ¸ÁÚÁØÖÒ Gx PnUQ¯¼ß •ußø© ÷|õUP® BPõx ?
(A) {ÖÁÚzvß {v{ø»ø¯ AÔ¢x öPõÒÐuÀ

(B) |hÁiUøPPøÍ •øÓ¯õP¨ £vÄ ö\´uÀ

(C) Á›ÂvUS® AvPõ›PÎh® Á›zöuõhº£õÚ ¤µa\øÚPøÍz wºzuÀ

(D) ÁoPzvß C»õ£® Dmk® vÓøÚ AÔ¢x öPõÒÐuÀ
Which one of the following is not a main objective of accounting ?

(a) Ascertainment of the financial position of the business

(b) Systematic recording of transactions

(c) Solving tax disputes with tax authorities

(d) Ascertainment of the profitability of the business

3. ¤ßÁ¸ÁÚÁØÔÀ ¤µv{vzxÁ BÒ\õº PnUS Gx ?
(A) ©÷Pè PnUS (B) Pmhh® PnUS

(C) £õ»ß {ÖÁÚ® (D) öPõk£h ÷Ási¯ \®£Í® PnUS
Which one of the following is representative personal account ?

(a) Mahesh A/c (b) Building A/c

(c) Balan & Co (d) Outstanding salary A/c

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 2 of 24

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4. Cµmøh¨ £vÄ •øÓ°À PnUSPøͨ £vÄ ö\´²® ÷£õx |hÁiUøPPÒ
£õv¨£x :
(A) J÷µ PnUQß C¸ £UP[PÎÀ
(B) SøÓ¢u£m\® Cµsk PnUSPÒ
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(C) SøÓ¢u£m\® ‰ßÖ PnUSPÎÀ

.co
(D) J÷µ PnUQß, öÁÆ÷ÁÖ ÷uvPÎÀ
m s e m
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In double entry system of book keeping, every business transaction affects :

s l a
(a)

l a
Two sides of the same account

g ag
(b)

(c)
a
Minimum of two accounts

Minimum three accounts

(d) Same account on two different dates

5. J¸ {ÖÁÚzvß •uÀ ` 40,000 ©ØÖ® ö£õÖ¨¦PÒ ` 60,000 GÛÀ, A¢{ÖÁÚzvß
ö\õzxPÒ __________.

(A) (B)
` 1,00,000 ` 1,60,000 (C) ` 40,000 (D) ` 60,000

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A firm has Capital of ` 40,000 and the Liabilities of ` 60,000. Its Assets would be :

(a) ` 1,00,000 (b) ` 1,60,000 (c)

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` 40,000 (d) ` 60,000

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6. J¸ PnUQß ÁµÄ ö©õzuzøu Âh £ØÖ ö©õzu® AvP©õP C¸¨¤ß Auß
ö£õ¸Ò :
ag
(A) C¸¨¦ Cßø© (B) ÁµÄ C¸¨¦
(C) £ØÖ ©ØÖ® ÁµÄ C¸¨¦ (D) £ØÖ C¸¨¦
If the total of the debit side of an account exceeds the total of its credit side, it means :

(a) Nil balance (b) Credit balance

(c) Debit and credit balance (d) Debit balance

7. ¤ßÁ¸® G¢u •øÓ AÀ»x •øÓPÎÀ C¸¨£õ´Ä u¯õ›UP¨£kQÓx ?
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(A) C¸¨¦ •øÓ .co
m .co (B) ö©õzuzöuõøP •øÓ
s e m
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(C) ö©õzuzöuõøP •øÓ ©ØÖ® C¸¨¦ •øÓ
g a
a (D) (A) (B) ©ØÖ® (C)
,

Which of the following method(s) can be used for preparing Trial Balance ?

(a) Balance method

(b) Total method

(c) Total and Balance method

(d) (a), (b) and (c)

[ v¸¨¦P / Turn over

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8. ""÷£÷µmk PnUSPÎÀ EÒÍ £ØÖ C¸¨¦PøͲ® ©ØÖ® ÁµÄ C¸¨¦PøͲ®
öPõsk PnU÷PkPÎß PnURmk \›zußø©ø¯ £›÷\õvUP, u¯õ›UP¨£k®
J¸ AÔUøP÷¯ C¸¨£õ´Ä'' GßÖ ÁøµÂ»UPn® u¢uÁº :
(A) ÷á.Bº. ÷£m¼£õ´ (B) •ß÷µõ ©ØÖ® £õÀ©º
(C) Bº.Gß. Põºmhº (D) ¿Põ £õ]÷¯õ¼
“A trial balance is a statement, prepared with the debit and credit balances of the ledger

accounts to test the arithmetical accuracy of the books” is defined by :

(a) J.R. Batliboi (b) Mundro and Balmar

(c) R.N. Carter (d) Luca Pacioli

9. ÂØ£øÚ Hmiß ö©õzu® J¸ SÔ¨¤mh Põ» AÍÂÀ ÁµÄ øÁUP¨£kÁx :
(A) öPõÒ•uÀ PnUS (B) ÂØ£øÚ PnUS
(C) E›¯ SÔ¨÷£k (D) öµõUP PnUS
The total of the Sales book is posted periodically to the credit of :

(a) Purchases account (b) Sales account

(c) Journal proper (d) Cash account

10. ÂØ£øÚz v¸¨£ Hk £vÄ ö\´Áx :
(A) ÁõiUøP¯õ͵õÀ v¸¨¤¯ ö\õzxPÐUS EhÚi¯õP £n® ö\¾zuõux
(B) ÁõiUøP¯õ͵õÀ v¸¨¤¯ \µUSPÐUS EhÚi¯õP £n® ö\¾zv¯x
(C) ÁõiUøP¯õ͵õÀ v¸¨¤¯ ö\õzxPÐUS EhÚi¯õP £n® ö\¾zv¯x
(D) ÁõiUøP¯õ͵õÀ v¸¨¤¯ \µUSPÐUS EhÚi¯õP £n® ö\¾zuõux
Sales return book is used to record :

(a) Return of assets by the customer for which cash is not paid immediately

(b) Return of goods by the customer for which cash is paid immediately

(c) Return of assets by the customer for which cash is paid immediately

(d) Return of goods by the customer for which cash is not paid immediately

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11. öµõUP Hk £vÄ ö\´Áx :
(A) AøÚzx öµõUP¨ ö£ÖuÀPÒ
(B) AøÚzx öµõUPa ö\¾zuÀPÒ
(C) (A) ©ØÖ® (B) Cµsk®
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(D) AøÚzx Phß |hÁiUøPPÒ
e m
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The Cash book records :

l as
(a)
s
All cash receipts

l a ag
(b)

(c) ag
All cash payments

Both (a) and (b)

(d) All credit transactions

12. Á[Q°¼¸¢x £n® GkUS®÷£õx Á[Q¯õÚx :
(A) ÁõiUøP¯õͺ PnUQÀ £ØÖ ö\´²®
(B) ÁõiUøP¯õͺ PnUQÀ £ØÖ ©ØÖ® ÁµÄ ö\´²®
m
(C) ÁõiUøP¯õͺ PnUQÀ ÁµÄ ö\´²®
m .co
(D) ÷©ØPsh Hx® CÀø»
s e
g
When money is withdrawn from Bank, the Bank :
la
(a) Debits customer’s account
a
(b) Debits and credits customer’s account

(c) Credits customer’s account

(d) None of the above

13. C¸¨£õ´øÁ £õvUPõu ¤øÇPÒ :
(A) SøÓÁõPU TmkuÀ ¤øÇPÒ
m
om
(B) Âv¨¤øÇPÒ
c. (C) m .co
m s e
s e
£Sv Âk ¤øÇPÒ
g l a
g la (D) AvP©õPU TmkuÀ ¤øÇPÒ
a
a Errors not affecting the agreement of Trial Balance are :

(a) Errors of undercasting

(b) Errors of principle

(c) Errors of partial omission

(d) Errors of overcasting

[ v¸¨¦P / Turn over

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14. SøÓ¢x ö\À ©v¨¦ •øÓ°À, ÷u´©õÚz öuõøP¯õÚx :
(A) Bsk÷uõÖ® SøÓ²®
(B) Bsk÷uõÖ® AvP›US®
(C) AøÚzx BskPξ® J÷µ ©õv›¯õP C¸US®
(D) ÷©ØTÔ¯ÁØÔÀ GxĪÀø»
Under the Written Down value method of Depreciation, the amount of depreciation is :

(a) Decreasing every year

(b) Increasing every year

(c) Uniform in all the years

(d) None of the above

15. ö\õzvß AhUPÂø» ` 10,000. Gvº÷|õUS® £¯ÚΨ¦ Põ»® BskPÒ. 10

Gvº÷|õUS® CÖv©v¨¦ ` 2,000. ÷|º÷Põmk •øÓ°À ÷u´©õÚz öuõøP :
(A) ` 8,000 (B) ` 200 (C) ` 1,000 (D) ` 800

Original cost of the asset ` 10,000. Estimated life of the asset 10 years. Estimated scrap value

at the end ` 2,000. The amount of Depreciation under Straight Line Method is :

(a) ` 8,000 (b) ` 200 (c) ` 1,000 (d) ` 800

16. Á¸Áõ°Ú ö\»Âß £»ß Qøh¨£x :
(A) |h¨¦ Põ»zvØS (B) Ph¢u Põ»zvØS
(C) G¢u Põ»zvØS® (D) Gvº Põ»zvØS
Revenue expenditure is intended to benefit :

(a) Current period (b) Past period

(c) Any period (d) Future period

17. EÒyUSU T¼ GvÀ Põs¤UP¨£k® ?
(A) ö£õÖ¨¦ £UPzvÀ (B) ¯õ£õµ PnUQÀ
(C) ö\õzx £UPzvÀ (D) C»õ£ |mh PnUQÀ
Carriage inwards will be shown :

(a) On the Liabilities side (b) In the Trading account

(c) On the Assets side (d) In the Profit and Loss account

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18. ¤ßÁ¸ÁÚÁØÖÒ ö£õ¸¢uõu JßøÓ ÷uº¢öukUPÄ®.
(A) •u½kPÒ (B) ÁõhøP
(C) uÒУi (D) \®£Í®
m
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Pick the odd one out.

m
.co
(a) Investments (b) Rent

e m
(c)

em
Discount (d) Salaries

l as
as
lö\¾zv¯ ag
19.
ag
•ßTmi Põ¨¥mk •øÚ©® ÷uõßÖÁx :
(A) C¸¨¦ {ø»U SÔ¨¤ß ö\õzxPÒ £UP®
(B) ¯õ£õµ PnUQÀ £ØÖ £UP®
(C) C¸¨¦ {ø»U SÔ¨¤ß ö£õÖ¨¦PÒ £UP®
(D) C»õ£ |mh PnUQÀ ÁµÄ £UP®
A prepayment of insurance premium will appear in :
m
(a) The balance sheet on the assets side

m .co
(b) The trading account on the debit side
s e
g la
a
(c) The balance sheet on the liabilities side

(d) The profit and loss account on the credit side

20. ¤ßÁ¸ÁÚÁØÔÀ G¢u JßÖ, PnUSPøÍ SÔ•øÓ¯õUP® ö\´²® •øÓPÎÀ
CÀ»õux ?
(A) öuõS¨¦U SÔ•øÓ

m
.co
(B) AqPU SÔ•øÓ
om ©v÷¯õmkU SÔ•øÓ
c. (C) e m
e m (D) öuõhºa]¯õÚ SÔ•øÓ l as
las ag
ag Which one of the following is not a method of codification of accounts ?

(a) Block codes

(b) Access codes

(c) Mnemonic codes

(d) Sequential codes

[ v¸¨¦P / Turn over

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£Sv & II / PART - II

SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. ÂÚõ Gs 30 &US
Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x2=14

Note : Answer any seven questions. Question No. 30 is compulsory.

21. PnUQ¯¼ß H÷uÝ® Cµsk £oPøÍU TÖP.
List any two functions of Accounting.

22. Âk£mh £SvPøÍ {µ¨¦P.

ö\õzxPÒ ` = ö£õÖ¨¦PÒ ` + •uÀ `

(a) ? 20,000 10,000

(b) 60,000 ? 35,000

(c) 55,000 25,000 ?

(d) ? 10,000 30,000

Complete the missing items.

Assets ` = Liabilities ` + Capital `

(a) ? 20,000 10,000

(b) 60,000 ? 35,000

(c) 55,000 25,000 ?

(d) ? 10,000 30,000

23. RÌPsh PnUSPÎß C¸¨¦PÒ C¸¨£õ´ÂÀ £ØÖ £zv°À Ch® ö£Ö©õ
AÀ»x ÁµÄ¨£zv°À Ch®ö£Ö©õ GÚU PõmkP.
(i) öPõÒ•uÀ (ii) •uÀ (iii) Ámi ö\¾zv¯x (iv) EÒyUS T¼
State whether the balance of the following accounts should be placed in the debit or the

credit column of the Trial Balance :

(i) Purchases (ii) Capital (iii) Interest paid (iv) Carriage inwards

24. xøn÷¯kPÎß ÁøPPÎÀ H÷uÝ® |õßQøÚU SÔ¨¤kP.
Mention any four types of Subsidiary books.

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25. , ÷© ©õuzvØPõÚ ÷\åõz› AÁºPÎß |hÁiUøPPøÍ uÛ¨£zv öµõUP
2017

HmiÀ £vÄ ö\´P.
2017

`
֩
m
1 øP°¸¨¦ öµõUP®m 40,000
.co
5
.co 4,000

s e m
em
ìÁõv°hª¸¢x ö£ØÓ öµõUP®
s l a
a ag
7 T¼ öµõUP©õPU öPõkzux 2,000

g l\]P»õÂhª¸¢x
10 a öµõUPzvØS
6,000

öPõÒ•uÀ ö\´ux
Enter the following transactions in a Single Column Cash book of Seshadri for May, 2017.

2017
`
May

1 Cash in hand 40,000

m
5 Cash received from Swathi

m .co 4,000

7 Paid wages in cash

s e 2,000

10
g la
Purchased goods from Sasikala for cash 6,000

a
26. RÌUPsh ¤øÇPÒ, C¸¨£õ´Ä u¯õ›US® •ß PshÔ¯¨£mhÚ. AøÁPøÍz
v¸zuÄ®.
(a) ÂØ£øÚ HmiÀ ` 100 SøÓÁõPU Tmh¨£mkÒÍx.
(b) ÂØ£øÚ HmiÀ ` 200 AvP©õPU Tmh¨£mkÒÍx.
The following errors were detected before the preparation of Trial Balance. Rectify them.
m
m .co
.co
(a) Sales book is undercast by ` 100

m
(b) Sales book is overcast by ` 200

s em
s e g la
g la 27. J¸ {Ö©® ` 50,000 ©v¨¦ÒÍ Pmhh® JßøÓ Áõ[Q¯x.aPmhhzvß £¯ÚΨ¦
a Põ»® BskPÒ. ÷©¾® Auß CÖv ©v¨¦
10 ` 5,000. ÷|º÷Põmk •øÓ°À
÷u´©õÚz öuõøP ©ØÖ® ÷u´©õÚ ÂQu® PnUQkP.
A company purchased a building for ` 50,000. The useful life of the building is 10 years and

the residual value is ` 5,000. Find out the amount and rate of Depreciation under Straight

Line method.

[ v¸¨¦P / Turn over

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28. •u¼Ú ö\»Ä GßÓõÀ GßÚ ?
What is Capital Expenditure ?

29. PoÛ©¯U PnUQ¯À •øÓ GßÓõÀ GßÚ ?
What is Computerised Accounting System (CAS) ?

30. 2017©õºa &® |õÒ C¸¨£õ´Ä u¯õ›UP¨£mk, AøÓP»ß ©v¨¦
31 ` 5,00,000

GÚU Põmh¨£mkÒÍx.
\›UPmkuÀ :
AøÓP»ß «x BskUS ÷u´©õÚ® }UP¨£h ÷Ásk®.
10%

\›UPmk¨£vÄ ©ØÖ® ©õØÖ¨£vÄ u¸P.
st
The Trial Balance prepared on 31 March, 2017 shows the value of Furniture as

` 5,00,000.

Adjustment :

Depreciate Furniture @ 10% p.a.

Give Adjusting Entry and Transfer Entry.

£Sv & III / PART - III

SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. ÂÚõ Gs 40 &US
Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x3=21

Note : Answer any seven questions. Question No. 40 is compulsory.

31. ö£õ¸zxøP P¸zx GßÓõÀ GßÚ ?
What is matching concept ?

32. Cµmøh¨ £vÄ PnUQ¯À •øÓ°ß ö£õßÚõÚ ÂvPøÍz u¸P.
Give the golden rules of Double entry accounting system.

33. , áÚÁ›
2018 1 AßÖ Â÷Úõz GߣÁ›ß HkPÎÀ RÌUPsh C¸¨¦PÒ
Põn¨£mhÚ.
ö\õzxPÒ : öµõUP® \µUQ¸¨¦
` 40,000; ` 50,000;

µõ® GߣÁ›hª¸¢x ö£Ó ÷Ási¯x ` 20,000;

C¯¢vµ® ` 40,000

ö£õÖ¨¦PÒ : Âá´ GߣÁ¸US ö\¾zu ÷Ási¯x ` 10,000

öuõhUP SÔ¨÷£k £vÂøÚz u¸P.
The following balances appeared in the books of Vinoth on Jan 1, 2018 :

Assets : Cash ` 40,000; Stock ` 50,000;

Amount due from Ram ` 20,000; Machinery ` 40,000

Liabilities : Amount due to Vijay ` 10,000

Pass the Opening Journal entry.

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 10 of 24

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34. ¤ßÁ¸® C¸¨¦PøÍU öPõsk C¸¨£õ´Ä u¯õ›UPÄ®.
PnUQß ö£¯º `

Á[QU Phß 2,00,000

1,00,000

m
ö\¾zuØS›¯ ©õØÖa^mk
\µUQ¸¨¦
m 70,000
.co
•uÀ
m.co 2,50,000

s e m
s e l a
a ag
öPõÒ•uÀ 1,80,000

g l
ÂØ£øÚ
PhÚõÎPÒ
a 3,00,000

4,00,000

Á[Q 2,00,000

Prepare the Trial Balance from the following information :

Name of the account `

Bank Loan 2,00,000

m
.co
Bills Payable 1,00,000

em
Stock 70,000

Capital

l as 2,50,000

Purchases
ag 1,80,000

Sales 3,00,000

Debtors 4,00,000

Bank 2,00,000

35. ©õØÖa^mk ö\¾zuØS›¯ |õøÍU PnUQkP.
©õØÖa^mk |õÒ uÁønU Põ»® ö\¾zuØS›¯ |õÒ
m
©õºa
m 1 3©õu[PÒ ?
.co
m .coáüø» 12 1©õu® ?

s e m
s e g l a
?

la
AU÷hõ£º 1 30|õmPÒ
g a
a
Calculate the due date for bill :

Date of bill Period of bill Due Date

st
1 March 3 Months ?

th
12 July 1 Month ?

st
1 October 30 Days ?

[ v¸¨¦P / Turn over

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9157 12

36. RÌUPsh uPÁÀPμ¸¢x ©õºa B® |õÍßøÓ¯ Á[Qa \›UPmk®
2017 31,

£mi¯À u¯õº ö\´x Á[Q AÔUøP°ß£i¯õÚ C¸¨¤øÚU PshԯĮ.

ÂÁµ® `

(i) 500
Á[Q°À øÁ¨¦ ö\´u Põ÷\õø» Á`¼zx ÁµÄ
øÁUP¨£hõux
(ii) 1,000
Âkzu Põ÷\õø» ö\¾zxøPUS CxÁøµ
•ßÛø»¨£kzu¨£hõux
(iii) 100
Á[Q¯õÀ ¤izu® ö\´¯¨£mh Ámi
(iv) 200
{ø» AÔÄÖzu¼ß£i Á[Q ö\¾zv¯ ÁõhøP
(v) 300
öµõUP Hmiߣi C¸¨¦

From the following information, prepare Bank Reconciliation Statement to find out balance
st
as per bank statement on 31 March, 2017.

Particulars `

(i) Cheques deposited but not yet collected by the bank 500

(ii) Cheque issued but not yet presented for payment 1,000

(iii) Bank Interest charged 100

(iv) Rent paid by bank as per standing instruction 200

(v) Cash book balance 300

37. C¸¨£õ´Ä öÁΨ£kzuõu ¤øÇPÒ ¯õøÁ ?

What are the errors not disclosed by a Trial Balance ?

38. ÷u´©õÚ® HØ£kÁuØPõÚ Põµn[PÒ H÷uÝ® ‰ßÖ u¸P.

Give any three causes for Depreciation.

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39. RÌUPõq® \›UPmkuÀPÐUSz ÷uøÁ¯õÚ \›UPmk¨ £vÄPÒ u¸P.

(i) öPõk£h ÷Ási¯ \®£Í® ` 1,200

(ii) •ßTmia ö\¾zv¯ Põ¨¥mk •øÚ©® ` 450

m
m .co
.co
÷£õUöPÊu ÷Ási¯ ÁõµõUPhß
m
(iii) ` 200

m s e
s e
Pass Adjusting entries for the following adjustments.
l a
g l a ag
a
(i) Outstanding Salaries ` 1,200

(ii) Prepaid Insurance Premium ` 450

(iii) Bad debts written off ` 200

40. RÌUPõq® uPÁÀPμ¸¢x ©õºa B® |õ÷Íõk •iÁøh²® 2018, 31

BsiØS›¯ C»õ£ |mh PnUS u¯õ›UPÄ®.
m
.co
ÂÁµ®
s
`
em ÂÁµ® `

ö©õzu C»õ£® R/öPõ g la ÂÍ®£µa ö\»ÄPÒ
15,000 380

öÁÎzyUS T¼ a 2,550 ÁõµõUPhß 850

A¾Á»P ÁõhøP 700 £[Põuõ¯® ö£ØÓx 900

A¾Á»P GÊx¨ö£õ¸Ò 350 ö£ØÓ uÒУi 460

ÁÇ[PÀ ö\»ÄPÒ 200 ö£ØÓ ÁõhøP 700

From the following information, prepare Profit and Loss Account for the year ended

m
.co
st
31 March, 2018.

m
.co s e m
em a
Particulars ` Particulars `

as g l
l a
Gross Profit b/d 15,000 Advertisement expenses 380

ag Carriage Outward 2,550 Bad Debts 850

Office Rent 700 Dividend received 900

Office Stationery 350 Discount received 460

Distribution expenses 200 Rent received 700

[ v¸¨¦P / Turn over

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.co s e m
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g la ag
a For more Question Papers, Sample Papers, Notes & Syllabus visit Page 13 of 24

9157 14

£Sv & IV / PART - IV

SÔ¨¦ : AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®. 7x5=35

Note : Answer all the questions.

41. (A) PnUQ¯À uPÁÀPÎÀ ¤ßÁ¸® £¯ÜmhõͺPÒ Hß BºÁ©õP EÒÍÚº ?
•u½mhõͺPÒ
(i) Aµ_ (ii)

AÀ»x
(B) ¤ßÁ¸® |hÁiUøPPøÍ áÄΠ¯õ£õµ® ö\´²® ©÷ÚõPº AÁºPÎß
SÔ¨÷£kPÎÀ £vÄ ö\´P.
2018

©õºa `

1 ©÷ÚõPº ¯õ£õµ® öuõh[P öPõsk Á¢u öµõUP® 60,000

2 öµõUPzvØS AøÓP»ß Áõ[Q¯x 10,000

3 öµõUPzvØS \µUS Áõ[Q¯x 25,000

6 P©÷»]hª¸¢x PhÝUS \µUS Áõ[Q¯x 15,000

8 öµõUPzvØS \µUS ÂØ£øÚ ö\´ux 28,000

10 í›US PhÝUS \µUS ÂØ£øÚ ö\´ux 10,000

14 P©÷»]ØS ö\¾zv¯ öµõUP® 12,000

18 ÁõhøP ö\¾zv¯x 500

25 í›°h® ö£ØÓ öµõUP® 8,000

28 ö\õ¢u £¯ß£õmiØPõP £n® Gkzux 4,000

(a) Why are the following parties interested in accounting information ?

(i) Investors (ii) Government

OR

(b) Enter the following transactions in the Journal of Manohar who is dealing in textiles :

2018

March `

1 Manohar started business with cash 60,000

2 Purchased furniture for cash 10,000

3 Bought goods for cash 25,000

6 Bought goods from Kamalesh on credit 15,000

8 Sold goods for cash 28,000

10 Sold goods to Hari on credit 10,000

14 Paid cash to Kamalesh 12,000

18 Paid rent 500

25 Received from Hari 8,000

28 Withdrew cash for personal use 4,000

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42. (A) ¤ßÁ¸® |hÁiUøPPøÍ ÷|µi¯õP¨ ÷£÷µmiÀ Gkzx GÊuÄ®.
2017 `

áüß 1 µõáõ öµõUPzxhß öuõÈÀ öuõh[Q¯x 25,000

6 öµõUPzvØS \µUS ÂØÓx 4,000
m
15 m öPõkzx \µUS Áõ[Q¯x
c. o\õ¢v GߣÁ›h® PhÚõP \µUS Áõ[Q¯x
öµõUP® 2,000

m .co
s e
s em 20

l
2,500
a
g la AÀ»x ag
a
(B) ¤ßÁ¸® |hÁiUøPPøÍ •u¼Ú® ©ØÖ® Á¸Áõ°Ú©õP ÁøP¨
£kzuÄ®. `

(i) \µUS ÂØ£øÚ Áõ°»õP ö£ØÓx 75,000

(ii) Á[Q°hª¸¢x ö£ØÓ Phß 2,50,000

(iii) •u½k ÂØ£øÚ ö\´ux 1,20,000

m
.co
(iv) PÈÄ ö£ØÓx 30,000

¦v¯ C¯¢vµ® {ÖÄÁuØPõÚ T¼ ö\¾zv¯x e m
s
(v) 1,400

(a)
g la
Show the direct Ledger postings for the following transactions :

2017
a `

June 1 Raja commenced business with cash 25,000

6 Sold goods for cash 4,000

15 Goods purchased for cash 2,000

20 Goods purchased from Shanthi on credit 2,500

OR
m
m .co
.co m
(b) Classify the following transactions into Capital and Revenue.

s e
s em g l a `

g la (i) Sale proceeds of goods
a 75,000

a (ii) Loan borrowed from bank 2,50,000

(iii) Sale of investment 1,20,000

(iv) Commission received 30,000

(v) ` 1,400 Wages paid in connection with the erection of new machinery.

[ v¸¨¦P / Turn over

m .
.co s e m
s em l a
g la ag
a For more Question Papers, Sample Papers, Notes & Syllabus visit Page 15 of 24

9157 16

43. (A) ¤ßÁ¸® |hÁiUøPPøÍU öPõsk {µg\ß AÁºPÎß 2017 ¤¨µÁ›
©õuzvØPõÚ xøn HkPøÍz u¯õ›UPÄ®.
2017 `

¤¨µÁ› 1 •QÀ {ÖÁÚzvh® PhÝUS \µUS Áõ[Q¯x 12,480

4 \a]ß {ÖÁÚzvØS PhÝUS \µUS ÂØÓx 15,000

6 ©Ûè {ÖÁÚzvØS PhÝUS \µUS ÂØÓx 12,100

7 \a]ß {ÖÁÚ® v¸¨¤¯ \µUS; AuØPõÚ £n®
ö\¾zu¨£hÂÀø» 1,200

9 •QÀ {ÖÁÚzvØS \µUS v¸¨¤ Aݨ¤¯x;
£n® ö£Ó¨£hÂÀø» 1,500

10 ©oè {ÖÁÚzvØS PhÝUS \µUS ÂØÓx 13,300

14 •QÀ {ÖÁÚzvh® \µUS PhÝUS Áõ[Q¯x 15,200

AÀ»x
(B) ¤ßÁ¸® C¸¨¦Pμ¸¢x 2017 , i\®£º 31 &ØPõÚ C»õ£ |mh PnUS
u¯õ›UPÄ®.

ÂÁµ® ` ÂÁµ® `

ö©õzu C»õ£® 50,000 ö£ØÓ ÁõhøP 2,000

\®£Í® 18,000 ö£ØÓ uÒУi 3,000

A¾Á»P ÁõhøP ö\¾zv¯x 12,000 öÁÎzyUS T¼ 2,500

ÂÍ®£µ® 8,000 wUPõ¨¥mk •øÚ©® 6,500

\›UPmkuÀPÒ :
(i) ö£Ó ÷Ási¯ ÁõhøP CßÝ® ö£Ó¨£hõux ` 500

(ii) wUPõ¨¥mk •øÚ©® •ßTmia ö\¾zv¯x ` 1,500

(iii) ÷©»õ͸UPõÚ PÈÄ, AUPÈÄUS •ß EÒÍ {Pµ C»õ£zvÀ
10%AÝ©vUPÄ®.

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a 9157

(a) Prepare necessary subsidiary books in the books of Niranjan from the following

transactions for the month of February, 2017.

2017 `

m
m .co
Feb. 1 Purchased goods from Mukil Traders on credit 12,480

m .co s e m
4

s e
Goods sold to Sachin Traders on credit 15,000

l a
g l a ag
a
6 Sold goods to Manish Traders on credit 12,100

7 Sachin Traders returned goods for which cash is not paid 1,200

9 Returned goods to Mukil Traders for which cash is not received 1,500

10 Sold goods to Manish & Co., on credit 13,300

m
.co
14 Purchased goods from Mukil Traders on credit 15,200

e m
las OR

ag
st
(b) From the following balances as on 31 December, 2017, prepare Profit and Loss Account.

Particulars ` Particulars `

Gross Profit 50,000 Rent received 2,000

Salaries 18,000 Discount received 3,000

m
.co
Office rent paid 12,000 Carriage outwards 2,500

m
.co em
Advertisement 8,000 Fire insurance premium 6,500

em l as
las Adjustments :
ag
ag
(i) Rent accrued but not yet received ` 500

(ii) Fire insurance premium prepaid to the extent of ` 1,500

(iii) Provide manager’s commission at 10% on profits before charging such commission.

[ v¸¨¦P / Turn over

m .
.co s e m
s em l a
g la ag
a For more Question Papers, Sample Papers, Notes & Syllabus visit Page 17 of 24

9157 18

44. (A) ¤ßÁ¸® uPÁÀPμ¸¢x •ß£n «m¦ •øÓ°À £õS£kzu¨£mh
]À»øÓ öµõUP Hmøhz u¯õ›UPÄ® :

2017 `

áÚÁ› 1 ]À»øÓa ö\»ÄPÐUPõP öµõUP® ö£ØÓx 1,000

2 ›Uåõ Pmhn® öPõkzux 10

ÁsiU Pmhn® öPõkzux 24

3 u£õÀ ö\»Ä ö\´ux 30

uØPõ¼P ÷Áø»¯õmPÐUS T¼ öPõkzux 132

4 GÊxö£õ¸Ò Áõ[Q¯x 268

÷£õUSÁµzxa (Bm÷hõ) ö\»ÄUS öPõkzux 36

5 £Êx£õº¨¦a ö\»Ä ö\´ux 130

÷£¸¢x Pmhn® ö\¾zv¯x 22

ÁsiU Pmhn® öPõkzux 48

AÀ»x
(B) PoÛ©¯U PnUQ¯À •øÓ°ß |ßø©PÎÀ H÷uÝ® I¢vøÚ ÂÍUSP.
(a) Prepare an analytical Petty Cash book from the following information on the Imprest

system :

2017 `

Jan. 1 Received for petty cash 1,000

2 Paid rickshaw charges 10

Paid cartage 24

3 Paid for postage 30

Paid wages to casual labourer 132

4 Paid for stationery 268

Paid for Auto charges 36

5 Paid for repairs 130

Paid for bus fare 22

Paid for cartage 48

OR

(b) Explain any five advantages of Computerised Accounting System.

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45. (A) AßÖ
1.1.2016 ©v¨¦ÒÍ AøÓP»ß JßÖ Áõ[P¨£mhx. {ÖÄuÀ
` 5,000

ö\»ÄPÒ SøÓ¢xö\À C¸¨¦ •øÓ°À Bsk÷uõÖ®
` 1,000. 10%

÷u´©õÚ® JxUP ÷Ásk®. •uÀ Cµsk BskPÐUS SÔ¨÷£miÀ
£vÄPÒ u¸P.
m
c o m AÀ»x
m .co
©õºa . &® |õÍßÖ ö\¢vÀ GßÓ Â¯õ£õ›°ß HkPμ¸¢x se
em ¤ßÁ¸® C¸¨¦Pμ¸¢x ¯õ£õµ C»õ£ |mhU PnUS a
(B) 2018, 31

s g l
laC¸¨¦ {ø» SÔ¨¦ u¯õ›UPÄ®. a
GkUP¨£mh

ag
©ØÖ®

£ØÖ C¸¨¦ ` ÁµÄ C¸¨¦ `

\µUQ¸¨¦ 10,000 ÂØ£øÚ 1,22,500

öµõUP® 2,500 PhÜ¢÷uõº 5,000

om
Á[Q 5,000 ö\¾zuØS›¯ ©õØÖa^mk 2,000

. c •uÀ
EÒ HØÔö\À ö\»Ä
e m
750 1,00,000

las
g
öPõÒ•uÀ 95,000

Gk¨¦PÒ
a 4,500

T¼ 27,500

C¯¢vµ® 50,000

PhÚõÎPÒ 13,500

m
.co
A¾Á»P Ag\À ö\»ÄPÒ 150

m
m .co £ÀÁøPa ö\»ÄPÒ 850

s e m
s e g l a
la a
ÁõhøP öPõkzux 2,500

ag AøÓP»ß 17,250

2,29,500 2,29,500

CÖva \µUQ¸¨¦ (31.3.2018) ` 8,000

[ v¸¨¦P / Turn over

m .
.co s e m
s em l a
g la ag
a For more Question Papers, Sample Papers, Notes & Syllabus visit Page 19 of 24

9157 20

(a) A furniture costing ` 5,000 was purchased on 1.1.2016, the installation charges being

` 1,000. The furniture is to be depreciated @10% p.a. on the diminishing balance method.

Pass Journal entries for the first two years.

OR

(b) Prepare Trading and Profit and Loss Account and Balance Sheet in the books of Senthil,

a trader, from the following balances as on March 31, 2018.

Debit Balances ` Credit Balances `

Stock 10,000 Sales 1,22,500

Cash 2,500 Creditors 5,000

Bank 5,000 Bills payable 2,000

Freight inwards 750 Capital 1,00,000

Purchases 95,000

Drawings 4,500

Wages 27,500

Machinery 50,000

Debtors 13,500

Postage (office) 150

Sundry expenses 850

Rent paid 2,500

Furniture 17,250

2,29,500 2,29,500

st
Closing Stock (31 March, 2018) ` 8,000

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46. (A) ¤ßÁ¸® ¤øÇPÒ, C¸¨£õ´Ä u¯õ›US®÷£õx PshÔ¯¨£mhÚ.
AÁØøÓz v¸zuÄ®.

(i) AQ»õÄUS &US PhÝUS \µUS ÂØÓx AÁº PnUQÀ
` 1,520 ` 1,250

GÚ Gkzx GÊu¨£mkÒÍx.
m
m .co
(ii)
.co
|÷µ¢vµÛh® PhÝUS \µUS öPõÒ•uÀ ö\´ux, AÁº PnUQÀ
` 5,500

s e m
em GÚ ÁµÄ øÁUP¨£mkÒÍx.
` 5,050

s l a
g a
lµÂÁº©Ûhª¸¢x ag
a AøÓP»ß PnUQÀ PhÝUS
(iii)

GÚ¨ £ØÖ øÁUP¨£mkÒÍx. ` 440
` 404 &US AøÓP»ß Áõ[Q¯x,

(iv) öµõUPzvØS C¯¢vµ® Áõ[Q¯x, ÷£÷µmiÀ C¯¢vµU PnUQÀ
` 2,000

Gkzx GÊu¨£hõ©À EÒÍx.

(v) öPõÒ•uÀ Hmiß TmkzöuõøP ` 899 •ß Gkzx GÊx® ÷£õx
GÚ GÊu¨£mkÒÍx.
m
` 989

AÀ»x . c o
s em
g a
(B) PnUQ¯¼ß ÷Põm£õkPÎÀ lH÷uÝ® ÂÍUSP. 5

a
(a) The following errors were located at the time of preparation of the Trial Balance. Rectify

them.

(i) Sale of goods to Akila on credit for ` 1,520 posted to her account as ` 1,250.

(ii) Bought goods from Narendran on credit for ` 5,500, credited to his account as

` 5,050.

m
m (iii) Purchase of furniture from Ravivarman for ` 404 on credit was debited to Furniture
.co
m .co account as ` 440.

s e m
s e g l a
la
(iv) Purchased Machinery for cash ` 2,000 was not posted to Machinery account.

g a
a (v) The total of Purchases book ` 899 was carried forward as ` 989.

OR

(b) Explain any five Accounting Principles.

[ v¸¨¦P / Turn over

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9157 22

47. (A) ¤ßÁ¸® C¸¨£õ´ÂøÚ \› ö\´¯Ä®.

£ØÖ C¸¨¦PÒ ÁµÄ C¸¨¦PÒ
ÂÁµ®
` `

öuõhUPa \µUQ¸¨¦ 1,00,000

\®£Í® 36,000

PhÜ¢÷uõº 1,32,000

Á[Q 35,000

EÒ HØÔaö\À ö\»Ä 18,000

ö£ØÓ ÁõhøP 9,000

AÎzu uÒУi 6,000

öPõÒ•uÀ 3,48,000

ö\¾zuØS›¯ ©õØÖa^mk 60,000

PhÚõÎPÒ 45,000

öÁÎzyUSU T¼ 15,000

•uÀ 1,63,000

EÒv¸¨£® 9,000

ö£ØÓ uÒУi 12,000

¯õ£õµa ö\»ÄPÒ 18,000

ÂØ£øÚ 3,68,000

Pmhh® 1,14,000

ö©õzu® 7,44,000 7,44,000

AÀ»x

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(B) ¤ßÁ¸® ÂÁµ[PøÍU öPõsk i\®£º &® |õÐUS›¯ Á[Qa 2017 31

\›UPmk® £mi¯ø»z u¯õº ö\´x, Á[Q AÔUøP°ß£i¯õÚ
C¸¨¤øÚU Psk¤iUPÄ®.

m
m .co
m .co ÂÁµ® `

s e m
s e l a
a ag
(i) 20,000
öµõUP Hmiߣi ÷©ÀÁøµ¨£ØÖ
g l
a
(ii) 4,000
ö\¾zv¯ Põ÷\õø» CßÝ® ÁµÄ øÁUP¨£hõux

(iii) 1,000
Âkzu Põ÷\õø» ö\¾zxøPUS •ßÛø»¨£kzuõux

m
(iv) 500
{ø» AÔÄÖzu¼ß£i Á[Q Á`¼zu ÁõhøP

m .co
(v)
s e 2,000

la
Á[Q¯õÀ £ØÖ ö\´¯¨£mh ÷©ÀÁøµ¨£ØÖ «uõÚ Ámi

ag
(vi) 300
Á[Q¯õÀ uÁÖu»õP £ØÖ øÁUP¨£mh öuõøP

(vii) 5,000
2017i\®£º 30 AßÖ Âkzu Põ÷\õø» Á[Q¯õÀ
©ÖUP¨£mhx

m
.co
(viii) 2,000

m
Á[Q°À ö\¾zv¯ ÁõiUøP¯õÍ›ß Põ÷\õø» Á[Q¯õÀ

m .co ©ÖUP¨£mhx. öµõUP HmiÀ £v¯¨£hÂÀø».
s e m
s e g l a
g la a
a

[ v¸¨¦P / Turn over

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g la ag
a For more Question Papers, Sample Papers, Notes & Syllabus visit Page 23 of 24

9157 24

(a) Correct the following Trial Balance :

Debit Balance Credit Balance
Particulars
` `

Opening Stock 1,00,000

Salaries 36,000

Creditors 1,32,000

Bank 35,000

Carriage inwards 18,000

Rent received 9,000

Discount allowed 6,000

Purchases 3,48,000

Bills payable 60,000

Debtors 45,000

Carriage outwards 15,000

Capital 1,63,000

Returns inward 9,000

Discount received 12,000

Trade expenses 18,000

Sales 3,68,000

Building 1,14,000

Total 7,44,000 7,44,000

OR

(b) From the following information, prepare Bank Reconciliation Statement as on

st
31 December, 2017 to find out the Balance as per bank statement.

Particulars `

(i) Bank overdraft as per Cash book 20,000

(ii) Cheques deposited but not yet credited 4,000

(iii) Cheque issued but not yet presented for payment 1,000

(iv) Rent collected by the bank as per standing instruction 500

(v) Interest on overdraft debited by bank 2,000

(vi) Amount wrongly debited by bank 300

th
(vii) Cheque issued on 30 December 2017 dishonoured by the bank 5,000

(viii) A customer’s cheque deposited in the bank dishonoured by bank 2,000

not recorded in the Cash book

- o O o -

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