Bihar Board Class 10th Model Paper 2025 Commerce

BIHAR
BOARD
Model
Paper 2025

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SECONDARY SCHOOL EXAMINATION-2025
ek/;fed Ldwy ijh{kk -2025
(ANNUAL / okf"kZd)
Subject : COMMERCE (OPT.)
fo’k; %& okf.kT; ¼,sfPNd½
fo"k; dksM%
Subject code:
115

dqy ç”u : 100+30+8 = 138
Total Questions : 100+30+8 = 138
(le; : 3 ?kaVs 15 feuV) (iw.kkZad :100)
[Time : 3 Hours 15 Minutes] [Full Marks:100]

ijh{kkfFkZ;ksa ds fy, funsZ'k%
Instructions for the candidates:
1. ijh{kkFkhZ 𝑂𝑀𝑅 mÙkj i=d ij viuk ç'u iqfLrdk Øekad ¼10 vadksa dk½ vo';
fy[ksAa
Candidates must enter his/her Question Booklet Serial No. (10 Digits) in the
OMR Answer Sheet.
2. ijh{kkFkhZ ;FkklaHko vius 'kCnksa esa gh mÙkj nsAa
Candidates are required to give answers in their own words as far as
practicable.
3. nkfguh vksj gkf”k;s ij fn;s gq, vad iw.kkaZd fufnZ"V djrs gSaA
Figures in the right hand margin indicate full marks.
4. ç'uksa dks /;kuiwoZd i<+us ds fy, ijh{kkfFkZ;ksa dks 15 feuV dk vfrfjä le; fn;k
x;k gSA
15 minutes of extra time have been allotted for the candidates to read the
questions carefully.

5. ;g ç'u iqfLrdk nks [k.Mksa esa foHkkftr gS – [k.M&v vkSj [k.M&cA

Page 1 of 32

This Question booklet is divided into two sections-Section-A and Section-B.

6. [k.M&v esa 100 oLrqfu"B ç'u gSa] ftuesa ls fdUgha 50 ç'uksa dk gh mÙkj nsuk
vfuok;Z gSA 50 ls vf/kd Á”uksa ds mÙkj nsus ij ÁFke 50 mÙkjksa dk gh ewY;kadu
fd;k tk,xkA çR;sd ç'u ds fy, 1 vad fu/kkZfjr gSA budk lgh mÙkj dks miyC/k
djk, x, OMR mÙkj i=d esa fn;s x;s lgh fodYi dks uhys@dkys c‚y isu ls
izxk<+ djsAa fdlh Hkh çdkj ds OgkbVuj@rjy inkFkZ@CysM@uk[kwu vkfn dk
OMR mÙkj iqfLrdk esa ç;ksx djuk euk gS] vU;Fkk ijh{kk ifj.kke vekU; gksxkA
In Section-A, there are 100 objective type questions, out of which any 50
questions are to be answered. First 50 answers will be evaluated in case
more than 50 questions are answered. Each question carries 1 mark. For
answering these, darken the circle with blue/black ball pen against the
correct option on OMR Answer sheet provided to you. Do not use
whitener/liquid/blade/nail etc. on OMR Answer sheet, otherwise the result
will be treated invalid.

7. [k.M&c esa 30 y?kq mÙkjh; ç'u gSa] ftuesa ls fdUgha 15 ç'uksa dk mÙkj nsuk
vfuok;Z gSA çR;sd ç”u ds fy, 2 vad fu/kkZfjr gSaA buds vfrfjDr] bl [k.M esa 8
nh?kZ mÙkjh; ç'u fn;s x;s gSa] ftuesa ls fdUgha 4 ç'uksa dk mÙkj nsuk gSA çR;sd
ç”u ds fy, 5 vad fu/kkZfjr gSaA
In Section-B, there are 30 sheet answer type questions, out of which any 15
questions are to be answered. Each question carries 2 marks. Apart from
these, there are 8 long answer type questions, out of which any 4 questions
are to be answered. Each question carries 5 marks.
8. fdlh izdkj ds bysDVªkWfud midj.k dk iz;ksx iw.kZr;k oftZr gSA
Use of any electronic appliances is strictly prohibited.

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[k.M & v / SECTION-A
oLrqfu"B ç'u / Objective Type Questions

ç'u la[;k 1 ls 100 rd ds ç’u ds lkFk pkj fodYi fn;s x;s gSa] ftuesa ls ,d lgh
gSA fdUgha 50 ç'uksa ds mÙkj vius }kjk pqus x, lgh fodYi dks 𝑶𝑴𝑹 'khV ij
fpfàr djsAa 𝟓𝟎 × 𝟏 = 𝟓𝟎
Questions Nos. 1 to 100 have four options, out of which only one is correct.
Answer any 50 questions. You have to mark your selected option on the OMR-
Sheet. 50 × 1 = 50
1. Hkkjrh; fjtoZ cSad dh LFkkfir gqvk
(A) 1955 esa (B) 1932 esa

(C) 1935 esa (D) 1950 esa

Reserve Bank of India (RBI) was established in

(A) 1955 (B) 1932
(C) 1935 (D) 1950
2. FDI ls vk'k; gS
(A) fu%'kqYd çR;{k fuos'k (B) fons'kh çR;{k fuos'k
(C) LFkk;h tek fuos'k (D) buesa ls dksbZ ugha

FDI means

(A) Free Direct Investment (B) Foreign Direct Investment
(C) Fixed Deposit Investment (D) None of these
3. fons'kh O;kikj nks ns'kksa ds chp mRiUu djrk gS
(A) erHksn (B) lg;ksx
(C) ?k`.kk (D) buesa ls lHkh
Foreign trade creates between two countries

(A) Conflicts (B) Co-operation
(C) Hatred (D) All of these

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4. fuEu esa ls fdlesa ykHk dk c¡Vokjk ugha fd;k tkrk gS \
(A) daiuh (B) lk>snkjh
(C) ,dy LokfeRo (D) buesa ls dksbZ ugha
In which of the following profits are not shared?

(A) Company (B) Partnership
(C) Sole Proprietorship (D) None of these
5. ,dkdh O;kikj esa
(A) iw.kZ xksiuh;rk gS (B) xksiuh;rk ugha gS
(C) xksiuh;rk ukeek= dh gS (D) buesa ls dksbZ ugha
In sole trading there is

(A) Full secrecy (B) No secrecy
(C) Nominal secrecy (D) None of these
6. QeZ esa lk>snkjksa dk nkf;Ro gSa
(A) lhfer (B) vlhfer
(C) dksbZ nkf;Ro ugha (D) buesa ls lHkh
The liabilities of partners in a firm are

(A) Limited (B) Unlimited
(C) No liability (D) All of these
7. og [kkrk ftl ij C;kt dh vuqefr ugha gS] dgykrh gS
(A) pkyw [kkrk (B) cpr [kkrk
(C) LFkk;h tek [kkrk (D) vkoÙkhZ tek [kkrk
The account on which interest is not allowed, is called

(A) Current account (B) Saving account
(C) Fixed deposit account (D) Recurring deposit account
8. Hkkjr es]a baVjusV dk mi;ksx fuEu esa ls dgk¡ gksrk gS\
(A) iqLrdky; esa (B) O;olk; esa

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(C) dk;kZy;ksa esa (D) buesa ls lHkh txg

Where among the following is internet used, in India?

(A) In library (B) In business
(C) In offices (D) All of these place
9. bZ&d‚elZ ls vfHkçk; gS
(A) bathfu;fjax d‚elZ (B) bdksu‚feDl d‚elZ
(C) bysDVª‚fud d‚elZ (D) buesa ls dksbZ ugha
E-Commerce means

(A) Engineering Commerce (B) Economics Commerce
(C) Electronic Commerce (D) None of these
10. O;olk; ds {ks= esa] Hkkjr esa lokZf/kd la[;k fuEu esa ls fdldh gS\
(A) QqVdj O;kikjh dh (B) Fkksd O;kikjh dh
(C) m|ksxksa dh (D) fuekZrkvksa dh
Which among the following has the maximum number of people in the
field of business in India?

(A) Retailers (B) Wholesalers
(C) Industries (D) Manufacturers
11. lkoZtfud daiuh esa lnL;ksa dh vf/kdre la[;k gksrh gS
(A) 10 (B) 20
(C) 50 (D) dksbZ lhek ugha
The maximum number of members in a public company is

(A) 10 (B) 20
(C) 50 (D) No limit
12. O;olk; dk m)s”; gS@gSa
(A) ykHk dekuk (B) lsok çnku djuk
(C) (A) ,oa (B) nksuksa (D) dj pksjh djuk

Page 5 of 32

Objective(s) of business is/are

(A) Earn profit (B) Provide service
(C) Both (A) and (B) (D) Tax evasion
13. Fkksd O;kikj esa iw¡th dh vko';drk gksrh gS
(A) FkksM+h ek=k esa (B) cMh+ ek=k esa
(C) ukeek= ek=k esa (D) buesa ls dksbZ ugha
Capital need for wholesale trade is in

(A) Small quantities (B) Large quantities
(C) Nominal quantities (D) None of these
14. Hkkjr esa ,dkdh O;kikj dk Hkfo";
(A) va/kdkj esa gS (B) mTtoy gS
(C) dksbZ Hkfo"; ugha gS (D) buesa ls dksbZ ugha
The future of sole trading in India is

(A) In dark (B) Bright
(C) No future (D) None of these
15. _.ki=ksa ij C;kt nsuk gS
(A) vfuok;Z (B) ,sfPNd
(C) (A) ,oa (B) nksuksa (D) dksbZ t:jr ugha
Interest to be paid on debenture is

(A) Compulsory (B) Voluntary
(C) Both (A) and (B) (D) No need
16. LokLF; chek i‚fylh fuEu esa ls dkSu ys ldrk gS\
(A) O;olk;h (B) is'ksoj O;fä
(C) dksbZ O;fä (D) buesa ls lHkh
Who among the following can take a health insurance policy?

(A) Businessman (B) Professional person

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(C) Any Person (D) All of these
17. lk>snkjh vf/kfu;e ikfjr gqvk Fkk
(A) 1930 esa (B) 1932 esa
(C) 1931 esa (D) 1935 esa
Partnership Act was passed in

(A) 1930 (B) 1932
(C) 1931 (D) 1935
18. la;qä LV‚d lacaf/kr gS
(A) ,dkdh O;kikj ls (B) lk>snkjh O;kikj ls
(A) daiuh ls (B) buesa ls dksbZ ugha
Joint stock belongs to

(A) Sole trade (B) Partnership
(C) Company (D) None of these
19. la;qä iw¡th daiuh esa „iw¡th‟ ls rkRi;Z gS
(A) ,dkdh iw¡th (B) lk>snkjh iw¡th
(C) va'k iw¡th (D) lgdkjh iw¡th
In Joint Stock Company „Capital‟ means

(A) Sole capital (B) Partnership capital
(C) Share capital (D) Co-operative capital
20. fons'kh O;kikj fd;k tkrk gS
(A) nks ns'kksa ds chp (B) nks O;fä;ksa ds chp
(C) nks lk>snkjksa ds chp (D) buesa ls dksbZ ugha
Foreign trade is done between

(A) Two countries (B) Two persons
(C) Two partners (D) None of these
21. Fkksd O;kikj lacfa /kr gS

Page 7 of 32

(A) mRiknu dk;Z ls (B) jktuhfr ls
(C) cM+s iSekus ij mRiknd ls [kjhn ls buesa ls dksbZ ugha

Wholesale trade is related with

(A) Work of production (B) Politics
(C) Purchase at large scale from producer (D) None of these
22. iklcqd tkjh fd;k tkrk gS
(A) Ldwy }kjk (B) Dyc }kjk
(C) vkS"k/kky; }kjk (D) cSad }kjk
Passbook is issued by

(A) School (B) Club
(C) Dispensary (D) Bank
23. cSad fdl çdkj dh laLFkk gS \
(A) 'kS{kf.kd (B) /kkfeZd
(C) euksjatu (D) foÙkh;
What type of institution is a Bank ?

(A) Educational (B) Religious
(C) Entertainment (D) Financial
24. foHkkxh; miØe ds xq.k gSa
(A) lsok Hkkouk (B) xksiuh;rk
(C) ferO;f;rk (D) buesa ls lHkh
The merit(s) of departmental undertaking is/are-

(A) Service spirit (B) Secrecy
(C) Economy (D) All of these
25. ftl [kkrk esa /kujkf'k dks dsoy ,d ckj tek fd;k tkrk gS] og gS
(A) cpr [kkrk (B) pkyw [kkrk
(C) vkoÙkhZ tek [kkrk (D) LFkk;h tek [kkrk
Page 8 of 32

An account in which money is deposited at one time only that is

(A) Saving Account (B) Current Account
(C) Recurring Deposit Account (D) Fixed Deposit Account
26. 5.34678 dk eku rhu n”keyo LFkku rd fuEu esa ls dkSu lk lgh
gksxk\
(A) 5.346 (B) 5.347
(C) 5.348 (D) 5.350

Which of the following will be correct for the value of 5.34678 upto three
decimal places?

(A) 5.346 (B) 5.347

(C) 5.348 (D) 5.350
27. 780.65 dk eku iw.kkaZd ds lfUudV gksxk
(A) 780 (B) 785
(C) 775 (D) 781

The value of 780.65 nearest to whole number will be

(A) 780 (B) 785

(C) 775 (D) 781

28. 2756543 dk ;FkkFkZ eku lSdMs+ ds lfUudV gksxk
(A) 27565 (B) 27564
(C) 27563 (D) 27566

The value of 2756543 nearest to the hundred will be

(A) 27565 (B) 27564
(C) 27563 (D) 27566
25
29. ;fn 𝑥 + 4 = 4 gS rks 𝑥 dk eku gS
16 25
(A) (B)
4 8

Page 9 of 32

9 41
(C) (D)
4 4

25
If 𝑥 + 4 = then the value of 𝑥 is
4
16 25
(A) (B)
4 8

9 41
(C) (D)
4 4

30. 2 fey esa fdruk xt gksxk\
(A) 3,515 (B) 3,510
(C) 3,520 (D) 3,500

How many yards will be in 2 miles?

(A) 3,515 (B) 3,510
(C) 3,520 (D) 3,500

31. ,d Vu esa fdruk fDoaVy gksrk gS\
(A) 10 fDoaVy (B) 100 fDoaVy
(C) 1000 fDoaVy (D) 1 fDoaVy
How many quintals are there in one tonne?

(A) 10 quintal (B) 100 quintal
(C) 1000 quintal (D) 1 quintal
32. 103.5678 × 112.34 dk ekud :i gS
(A) 10356.78 × 1.1234 (B) 10367.8 × 1.1234
(C) 103568.00 × 1.1234 (D) buesa ls dksbZ ugha

The standard form of 103.5678 × 112.34 is

(A) 10356.78 × 1.1234 (B) 10367.8 × 1.1234
(C) 103568.00 × 1.1234 (D) None of these
1
33.
3
dk eku çfr”kr esa fdruk gksxk\
1 1
(A) 33 % (B) 33 %
2 3

Page 10 of 32

1 1
(C) 33 % (D) 33 %
4 5

1
What will be the value of in percentage?
3

1 1
(A) 33 % (B) 33 %
2 3
1 1
(C) 33 % (D) 33 %
4 5

34. ,d :i;k dk fdruk çfr'kr 62 iSlk gS\
(A) 60% (B) 61%
(C) 62% (D) 100%

What percentage of one rupee is 62 paise?

(A) 60% (B) 61%
(C) 62% (D) 100%
35. ,d fuekZrk 10% ykxr ij vf/kd ysdj Fkksd O;kikjh dks eky csprk gS
;fn oLrq ₹1]100 esa fcdrk gS] rks ykxr ewY; D;k gksxk\
(A) ₹ 800 (B) ₹ 900
(C) ₹ 1,000 (D) ₹ 990

Manufacturer sells goods to a wholesaler at 10% more than the cost. If
the goods are sold for ₹1,100, then what will be the cost price?

(A) ₹ 800 (B) ₹ 900
(C) ₹ 1000 (D) ₹ 990
36. 30% vkSj 10% ds cÍs dk ,dy cÍk gksxk
(A) 35% (B) 40%
(C) 37% (D) 33%

Single discount of consecutive discount 30% and 10% will be

(A) 35% (B) 40%
(C) 37% (D) 33%

Page 11 of 32

37. ,d ,tsaV 10% lk/kkj.k deh'ku ij ₹8]000 dk eky fcdokrk gS rks
deh'ku dh jkf'k gksxh
(A) ₹ 80 (B) ₹ 800
(C) ₹ 7,200 (D) ₹ 880

An agent sold goods of ₹8000 at 10% simple commission then amount of
commission will be

(A) ₹ 80 (B) ₹ 800
(C) ₹ 7,200 (D) ₹ 880

38. ;fn dksbZ fdrkc ₹864 esa cspus ij 4% gkfu gksrh gS rks fdrkc dk Ø;
ewY; D;k gksxk\
(A) ₹ 900 (B) ₹ 850
(C) ₹ 950 (D) ₹ 800

If a book is sold for ₹864 and there is a loss of 4% then what will be the
purchase price of the book?

(A) ₹ 900 (B) ₹ 850
(C) ₹ 950 (D) ₹ 800
2
39. fdrus le; esa dksbZ /ku 4% okf"kZd C;kt dh nj ls 5 xquk gks tk,xk \
(A) 5 o’kZ (B) 7 o’kZ
(C) 9 o’kZ (D) 10 o’kZ
2
In how much time will a sum of money become times at 4% annual
5

interest rate?

(A) 5 years (B) 7 years
(C) 9 years (D) 10 years
72
40. = 𝑥% gS rks 𝑥 eku gS
8

(A) 90 (B) 900
Page 12 of 32

(C) 9 (D) 80
72
= 𝑥% then the value of 𝑥 is
8

(A) 90 (B) 900
(C) 9 (D) 80
41. ,d Nk= viuh /kujkf'k dk 30% O;; djrk gS vkSj rc mlds ikl ₹21
cpsA mldh /kujkf'k gS&
(A) ₹27 (B) ₹30
(C) ₹40 (D) buesa ls dksbZ ugha
A student spends 30% of his money and saves ₹ 21. His money is

(A) ₹27 (B) ₹30
(C) ₹40 (D) None of these
42. ;fn ₹1]54]000 ds lkSns ij nyky ₹4]620 nykyh ikrk gS rks nykyh dh
nj gS
(A) 4% (B) 3%
(C) 2% (D) 1%

If a broker gets ₹ 4,620 as brokerage on a transaction of ₹ 1,54,000 then
the rate of brokerage is

(A) 4% (B) 3%
(C) 2% (D) 1%
43. fdrus le; esa 6% çfro’kZ lk/kkj.k C;kt dh nj ls ₹500 dk feJ/ku ₹620 gks
tk,xk \
(A) 3 o’kZ (B) 4 o’kZ
(C) 5 o’kZ (D) 6 o’kZ

In how much time will ₹500 amount to ₹ 620 at 6% p.a. simple interest
rate?

(A) 3 years (B) 4 years

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(C) 5 years (D) 6 years

44. ;fn ykxr ewY; rFkk foØ; ewY; esa 4 ∶ 5 dk vuqikr gks] rks ykHk
çfr'kr gS
(A) 10% (B) 20%
(C) 25% (D) 30%

If the ratio of the cost price and selling price is 4 ∶ 5, then profit
percentage is

(A) 10% (B) 20%
(C) 25% (D) 30%

45. 250 feyhyhVj¾
(A) 0.25 yhVj (B) 2.5 yhVj
(C) 250 yhVj (D) buesa ls dksbZ ugha
250 millilitre=

(A) 0.25 litre (B) 2.5 litre
(C) 250 litre (D) None of these
46. ;fn 10 fdyksxzke lsc dh dher ₹80 gS rks 16-5 fdyksxzke dh dher gksxh
(A) ₹165 (B) ₹128
(C) ₹132 (D) ₹ 1,320

If the price of 10 kilogram of apple is ₹80, then the price of 16.5 kilogram
will be

(A) ₹165 (B) ₹128
(C) ₹132 (D) ₹ 1,320
47. bVyh dh eqæk gS
(A) ;wjks (B) ;su
(C) ikmaM (D) yhjk

Page 14 of 32

The currency of Italy is

(A) Euro (B) Yen
(C) Pound (D) Lira
48. ;fn 13 M‚yj ¾ ₹1]200 gS rks fdrus #i;s 390 M‚yj ds cjkcj gksx
a s\
(A) ₹3,900 (B) ₹36,000
(C) ₹15,600 (D) ₹18,200

If 13 Dollars =₹1200 then, the how many rupees are equal to 390 dollars?

(A) ₹3,900 (B) ₹36,000
(C) ₹15,600 (D) ₹18,200
49. ,d xkao dh tula[;k çfro’kZ 5% ls c<+rh gSA ;fn orZeku tula[;k
4]41]000 gks rks ;g 2 o’kZ iwoZ D;k Fkh\
(A) 3,90,000 (B) 4,00,000
(C) 4,20,000 (D) buesa ls dksbZ ugha
The population of the village increases by 5% annually. If the present
population is 4,41,000, then what was it 2 years ago?

(A) 3,90,000 (B) 4,00,000
(C) 4,20,000 (D) None of these
50. 9 dk fdruk çfr'kr 15 gS\
1 2
(a) 133 % (b) 166 %
3 3
2
(c) 66 % (d) buesa ls dksbZ ugha
3

What percentage of 9 is 15?
1 2
(A) 133 % (B) 166 %
3 3

(C) 66 %
2 (D) None of these
3

51. cgh [kkrk dk eq[; mís'; gS
(A) O;olk;h ysu&nsuksa dks fy[kuk (B) [ksy laca/kh dk;ksaZ dks djuk

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(C) eafnj esa iwtk djuk (D) buesa ls dksbZ ugha

Main objective of Book-keeping is

(A) Recording business transactions (B) Doing sport activities

(C) Worship in a temple (D) None of these

52. ₹1]00]000 ls —".k }kjk O;kikj çkjaHk djuk fdlls lEcfU/kr gS\
(A) O;kikfjd ysu&nsu (B) jktuhfrd ysu&nsu
(C) lkekU; ysu&nsu (D) lkekftd ysu&nsu
Starting a business with ₹1,00,000 by Krishna is related to what?

(A) Business transaction (B) Political transaction
(C) General transaction (D) Social transaction
53. eky ls vfHkçk; gS
(A) laifÙk (B) Ø;&foØ;
(C) (A) ,oa (B) nksuksa (D) jksdM+ 'ks"k
Goods means

(A) Asset (B) Purchase and sale
(C) Both (A) and (B) (D) Cash balance
54. NwV dk ç;ksx fd;k tkrk gS
(A) le>kSrk ds le; (B) Hkqxrku ds le;
(C) (A) ,oa (B) nksuksa (D) buesa ls dksbZ ugha
Discount is used at the time of

(A) Agreement (B) Payment
(C) Both (A) and (B) (D) None of these
55. fuEu esa ls dkSu pkyw laifÙk gS\
(A) jksdM+ 'ks"k (B) cSad 'ks"k
(C) jgfr;k (D) buesa ls lHkh

Page 16 of 32

Which of the following is/are current asset(s)?

(A) Cash balance (B) Bank balance
(C) Stock (D) All of these
56. ys[kkadu ekud cksMZ dk xBu gqvk Fkk
(A) 1971 esa (B) 1977 esa
(C) 1990 esa (D) 1995 esa

Accounting Standard Board was established in

(A) 1971 (B) 1977
(C) 1990 (D) 1995
57. Hkkjr es]a foÙkh; o’kZ çkjaHk gksrk gS
(A) 1 vizSy ls (B) 1 tuojh ls
(C) fot;kn”keh ls (D) nhikoyh ls
The financial year in India started on

(A) 1st April (B) 1st January
(C) Dussehra (D) Deepavali
58. O;kolkf;d ysu&nsu esa fdrus i{k gksrs gSa\
(A) nks (B) rhu
(C) pkj (D) ik¡p
In a business transaction how many sides are there?

(A) Two (B) Three
(C) Four (D) Five
59. iw¡th [kkrk lacaf/kr gS
(A) O;fäxr [kkrk ls (B) okLrfodrk ls
(C) (A) vkSj (B) nksuksa (D) ukeek= [kkrk ls
Capital Account is related with

(A) Personal Account (B) Real Account
Page 17 of 32

(C) Both (A) and (B) (D) Nominal Account
60. etnwjh [kkrk lacaf/kr gS
(A) O;fäxr [kkrk ls (B) ukeek= [kkrk ls
(C) okLrfod [kkrk ls (D) buesa ls dksbZ ugha
Wages Account is related with

(A) Personal Account (B) Nominal Account
(C) Real Account (D) None of these

61. [kkrksa ds 'ks"k ls D;k cuk;k tkrk gS\
(A) Ø; cgh (B) foØ; cgh
(C) ryiV (D) buesa ls dksbZ ugha
What is prepared with accounts balance?

(A) Purchase Book (B) Sales Book
(C) Trial Balance (D) None of these
62. fuEu esa ls pkyw nkf;Ro dkSu gS\
(A) iw¡th (B) _.ki=
(C) ysunkj (D) nsunkj
Which of the following is a current liability?

(A) Capital (B) Debenture
(C) Creditor (D) Debtor
63. ₹5000 dk m/kkj eky cchrk dks cspk& blesa fdl [kkrs dks uke ¼MsfcV½
fd;k x;k\
(A) cchrk dk [kkrk (B) foØ; [kkrk
(C) jksdM+ [kkrk (D) eky [kkrk
Credit sale to Babita worth ₹ 5,000 which A/C is debited?

(A) Babita‟s A/C (B) Sales A/C
(C) Cash A/C (D) Goods A/C
Page 18 of 32

64. cSad [kkrs ds tek 'ks"k dks D;k dgk tkrk gS\
(A) cSad vf/kfod’kZ (B) cSad 'ks"k
(C) (A) ,oa (B) nksuksa (D) buesa ls dksbZ ugha
What is the Credit balance of a Bank account called ?
(A) Bank overdraft (B) Bank balance
(C) Both (A) and (B) (D) None of these
65. vafre [kkrs rS;kj djus esa loZçFke D;k x.kuk dh tkrh gS\
(A) ldy ykHk@gkfu dk (B) 'kqHk ykHk@gkfu dk
(C) jksdM+ 'ks"k dk (D) buesa ls lHkh dk
What is the calculated at first when final account is prepared?

(A) Gross profit/loss (B) Net profit/loss
(C) Cash balance (D) All of these
66. vkfFkZd fpV~Bk dk ;ksx gksrk gS
(A) iw¡th i{k dk “ks’k (B) nkf;Ro i{k dk “ks’k
(C) laifÙk i{k dk ;ksx
(D) laifÙk ,oa nkf;Ro nksuksa i{k cjkcj

Total of Balance Sheet is

(A) Balance of capital side (B) Balance of Liability side
(C) Total of Assets side
(D) Equal of both Assets and Liabilities sides

67. fofu;e i= gksrk gS
(A) lk[k i= (B) vkns'k i=
(C) çfrKk i= (D) buesa ls dksbZ ugha
Bill of exchange is a

(A) Credit letter (B) Order letter

Page 19 of 32

(C) Promissory note (D) None of these

68. ys[kkadu gS
(A) ,d is'kk (B) ,d lkekftd 'kfä
(C) ,d lsok dk;Z (D) buesa ls lHkh
Accounting is/are a

(A) Profession (B) Social force
(C) Service activity (D) All of these
69. nks ;k nks ls vf/kd O;fä;ksa ds ykHk dekus ds mís'; ls fd;s x;s dk;Z
dks dgrs gSa
(A) ,dkdh O;kikj (B) lk>snkjh O;kikj
(C) la;qä iw¡th okyh daiuh (D) lgdkjh lfefr
The work of two or more than two persons for the purpose of gaining
profit is called

(A) Sole trading (B) Partnership business
(C) Joint stock company (D) Co-operative society
70. ryiV l`ftr djrk gS
(A) vadxf.krh; 'kq)rk (B) lS)kfUrd 'kq)rk
(C) fyfidh; 'kq)rk (D) buesa ls lHkh
Trial Balance creates

(A) Arithmetical accuracy (B) Principle accuracy
(C) Clerical accuracy (D) All of these
71. ys[kkdeZ 'kq: gksrk gS tgk¡
(A) iqLrikyu lekIr gksrk gS (B) O;olk; lekIr gksrk gS
(C) ys[kk vof/k lekIr gksrk gS (D) Ø;&foØ; lekIr gksrk gS
Accounting begins where

Page 20 of 32

(A) Book-keeping ends (B) Business ends
(C) Accounting period ends (D) Purchase-sale ends
72. ys[kkadu Hkk"kk gS
(A) daI;wVj dh (B) O;olk; dh
(C) euq"; dh (D) buesa ls dksbZ ugha
Accounting is the language of

(A) Computer (B) Business
(C) Men (D) None of these
73. nsunkj [kkrk gS
(A) O;fäxr [kkrk (B) okLrfod [kkrk
(C) ukeek= [kkrk (D) buesa ls dksbZ ugha
Debtor‟s Account is
(A) Personal A/C (B) Real A/C
(C) Nominal A/C (D) None of these
74. fuEu esa dkSu vewÙkZ laifÙk gS\
(A) [;kfr (B) VsªMekdZ
(C) (A) vkSj (B) nksuksa (D) Ø;&foØ;
Which of the following is/are an intangible asset(s)?

(A) Goodwill (B) Trade mark
(C) Both (A) and (B) (D) Purchase-sales
75. vpy laifÙk gS
(A) Hkwfe (B) Hkou
(C) la;a= (D) buesa ls lHkh
Fixed Asset(s) is/ are

(A) Land (B) Building
(C) Plant (D) All of these

Page 21 of 32

76. fo'o O;kikj laxBu (WTO) LFkkfir gqvk Fkk
(A) 1935 esa (B) 1995 esa
(C) 1990 esa (D) 1980 esa

World Trade Organisation (WTO) was established in

(A) 1935 (B) 1995
(C) 1990 (D) 1980
77. fdl [kkrs dk 'ks"k ryiV ds MsfcV i{k esa fn[kk;k tkrk gS\
(A) iw¡th (B) ysunkj
(C) jksdM+ (D) cSad vf/kfod’kZ
Balance of which account is shown at the debit side of Trial Balance?

(A) Capital (B) Creditor
(C) Cash (D) Bank overdraft
78. jksdM+ [kkrs ds uke ¼MsfcV½ “ks’k dk vFkZ gS
(A) vf/kfod’kZ (B) vuqdwy “ks’k
(C) (A) vkSj (B) nksuksa (D) çfrdwy “ks’k
Debit balance as per cash book means

(A) Overdraft (B) Favourable balance
(C) Both (A) and (B) on (D) Unfavourable balance
79. çkjafHkd jgfr;k n'kkZ;k tkrk gS
(A) O;kikfjd [kkrk (B) ykHk&gkfu [kkrk
(C) vkfFkZd fpëk (D) buesa ls dksbZ ugha
Opening stock is shown in

(A) Trading account (B) Profit and Loss account
(C) Balance sheet (D) None of these
80. [kkrkcgh ls fy, x, lHkh [kkrksa ds “ks’kksa ds fooj.k dks dgrs gSa
(A) ryiV (B) vkfFkZd fpëk

Page 22 of 32

(C) [kkrksa dk fooj.k (D) fofue; i=
A statement of balance of all accounts taken from the ledger is called

(A) Trial balance (B) Balance sheet
(C) Statement of Accounts (D) Bill of Exchange
81. m/kkj Ø; dh jkf'k dk fu/kkZj.k fd;k tk ldrk gS
(A) ysunkj [kkrs ls (B) nsunkj [kkrs ls
(C) foØ; cky [kkrk ls (D) jksdM+ [kkrk ls
Amount of Credit purchase can be a ascertained from

(A) Creditors A/C (B) Debtors A/C
(C) Sales A/C (D) Cash A/C
82. va'kksa ds çdkj gksrs gSa
(A) 2 (B) 4
(C) 3 (D) 5

Types of shares are

(A) 2 (B) 4
(C) 3 (D) 5
83. O;kikfjd [kkrk cukus dk eq[; mís'; gS
(A) 'kq) Ø; tkuuk (B) 'kq) foØ; tkuuk
(C) foØ; dh ykxr tkuuk (D) ldy ykHk ;k gkfu tkuuk

The main objective of preparing Trading Account is

(A) To know net purchase (B) To know net sales
(C) To know cost of goods sold (D) To know gross profit or loss
84. „'kq) Ø;‟ 'kCn esa “kkfey gS
(A) udn Ø; (B) m/kkj Ø;
(C) (A) ,oa (B) nksuksa (D) udn ,oa m/kkj Ø; ?kVko
Ø; okilh

Page 23 of 32

The term „Net Purchase‟ includes
(A) Cash purchase
(B) Credit purchase
(C) Both (A) and (B)
(D) Cash and credit purchase less purchase return
85. okLrfod [kkrk lacaf/kr gksrs gSa
(A) laifÙk;ksa ls (B) O;;] gkfu;ksa ,oa vk;ksa ls
(C) ysunkjksa ,oa nsunkjksa ls (D) buesa ls dksbZ ugha
Real Account is related to

(A) Assets
(B) Expenses, Losses and Incomes
(C) Creditors and Debtors
(D) none of these
86. laifÙk;k¡&nkf;Ro¾
(A) pkyw nkf;Ro (B) LFkk;h nkf;Ro
(C) iw¡th (D) _.ki=
Assets-Liabilities =

(A) Current liability (B) Fixed liability
(C) Capital (D) Debenture

87. ys[kkadu ekud cksMZ dh LFkkiuk] fdlds }kjk dh xbZ gSa\
(A) IFRS (B) IASB
(C) ICAI (D) buesa ls dksbZ ugha
By whom Accounting Standards Board has been established
(A) IFRS (B) IASB
(C) ICAI (D) None of these
88. uke ¼MsfcV½ dk vk'k; gS
(A) laifÙk esa o`f) (B) nkf;Ro esa o`f)

Page 24 of 32

(C) laifÙk esa deh (D) iw¡th esa o`f)
Debit means

(A) Increase in asset (B) Increase in Liability
(C) Decrease in asset (D) Increase in capital

89. fuEufyf[kr fuEukafdr esa ls cêk dk vU; uke dkSu gS\
(A) NwV (B) fj;k;r
(C) dVkSrh (D) buesa ls lHkh
Which of the following is/are other name(s) of discount?

(A) Exemption (B) Concession
(C) Reduction (D) All of these
90. fuEu esa ls dkSu ewy çfof"V dh iqLrd rFkk [kkrk&cgh Hkh dk Hkkx Hkh
gS\
(A) jkstukepk (B) jksdM+ cgh
(C) foØ; cgh (D) Ø; cgh
Which of the following is a book of original entry and also part of the
ledger?

(A) Journal (B) Cash Book
(C) Sales Book (D) Purchases Book
91. iqLrikyu ds tUenkrk gS
(A) dkVZj (B) ek'kZy
(C) yqdkl isfl;ksyh (D) ,Me fLeFk
The father of Book-Keeping is

(A) Carter (B) Marshall
(C) Lucas Pacioli (D) Adam Smith

92. buesa ls dkSu ys[kkadu dk vk/kkj ugha gS\
(A) jksdM+ vk/kkj (B) miktZu vk/kkj
Page 25 of 32

(C) m/kkj vk/kkj (D) (A) vkSj (B) nksuksa

Which of the following is not a basis of accounting?

(A) Cash basis (B) Accrual basis
(C) Credit basis (D) Both (A) and (B)
93. çek.kd fdl rjg dk çys[k gS\
(A) O;kolkf;d (B) ?kjsyw
(C) (A) ,oa (B) nksuksa (D) buesa ls dksbZ ugha
Which type of document is a Voucher?

(A) Commercial (B) Domestic
(C) Both (A and (B) (D) None of these
94. “lHkh O;;ksa vkSj gkfu;ksa dks MsfcV djsa rFkk lHkh vk;ksa ,oa ykHkksa dks
ØsfMV djsa” dk fu;e ykxw gksrk gS
(A) O;fäxr [kkrksa ij (B) okLrfod [kkrksa ij
(C) ukeek= [kkrksa ij (D) buesa ls lHkh
Rule of “Debit all expenses and losses and credit all income and gains”
applies to

(A) Personal Accounts (B) Real Accounts
(C) Nominal Accounts (D) All of these
95. pksjh] vkx vkfn ls gksus okyh gkfu fdl [kkrs ds varxZr vk,xh\
(A) ukeek= [kkrk (B) okLrfod [kkrk
(C) O;fäxr [kkrk (D) buesa ls dksbZ ugha
A loss arising due to theft, fire etc. will fall under which account?

(A) Nominal Account (B) Real Account
(C) Personal Account (D) None of these
96. [kkrk&cgh gS
(A) lgk;d cgh (B) Lekjd cgh

Page 26 of 32

(C) ç/kku cgh (D) buesa ls lHkh
Ledger is a

(A) Subsidiary book (B) Memorandum book
(C) Principle book (D) All of these
97. fuEu esa dkSu gkzl ds dkj.k gS@gSa\
(A) f?klkoV (B) vçpyu
(C) fjDrhdj.k (D) buesa ls lHkh
Which of the following is/are the cause(s) of depreciation?

(A) Wear and tear (B) Obsolescence
(C) Depletion (D) All of these
98. ys[kkadu lwpukvksa ds mi;ksxdrkZ esa 'kkfey gS
(A) ysunkj (B) xzkgd
(C) nsunkj (D) buesa ls lHkh
User(s) of accounting informations include(s)

(A) Creditor (B) Customer
(C) Debtor (D) All of these

99. ryiV esa fn;k x;k vafre LV‚d fuEu esa fn[kk;k tkrk gS
(A) O;kikfjd [kkrs esa
(B) vkfFkZd fpV~Bk esa
(C) (A) ,oa (B) nksuksa
(D) ykHk&gkfu [kkrs esa

Closing stock given in the Trial Balance is shown in-

(A) Trading A/C (B) Balance Sheet
(C) Both (A) and (B) (D) Profit and Loss A/C
100. vkfFkZd fpV~Bk gS
Page 27 of 32

(A) एक स्थिस्ि स्ििरण
(B) ,d [kkrk
(C) (A) vkSj (B) nksuksa
(D) ,d Hkwy&pwd [kkrk

Balance sheet is a/an

(A) Statement of Affairs (B) Account
(C) Both (A) and (B) (D) Suspense Account

[k.M&c @ SECTION-B
y?kqm Ùkjh; ç'u @Short Answer Type Questions
ç'u la[;k 1 ls 30 rd y?kq mÙkjh; gSa A buesa ls fdUgha 15 ç'uksa ds mÙkj nsAa
çR;sd ç’u ds fy, 2 vad fu/kkZfjr gSA 𝟏𝟓 × 𝟐 = 𝟑𝟎
Question Nos. 1 to 30 are Short Answer Type. Answer any 15 questions.
Each question carries 2 marks. 𝟏𝟓 × 𝟐 = 𝟑𝟎

1. O;olk; dh fo'ks"krk,¡ D;k gSa\ 2
What are the characteristics of business?
2. lk>snkjh ,oa ,dkdh O;kikj esa nks varj crk;saA 2
State two difference between Sole trade and Partnership.
3. la;qä iw¡th daiuh dh ifjHkk"kk nsaA 2
Define Joint stock company.
4. ns”kh O;kikj D;k gS\ 2
What is Domestic Trade ?
5. okf.kfT;d cSad ds nks dk;ksaZ dks crk;saA 2
State two functions of Commercial Bank.
6. okf.kfT; D;k gS\ 2
What is Commerce?
7. O;kikj ds fdUgha nks lgk;d rRoksa ds uke crk;saA 2

Page 28 of 32

Name any two auxiliary elements of trade.
8. Lo&jkstxkj D;k gS\ 2
What is self-employment?
9. ;fn 30 dk 40%= 𝑥 dk 10% +2 gks] rks 𝑥 dk eku fudkysaA 2
Find the value of 𝑥, if 40% of 30 =10% of 𝑥 + 2.
10. 5% dh okf"kZd nj ij ₹34]200 ij 3 o"kksZa ds fy, lk/kkj.k C;kt dh
jkf'k fudkysaA 2
Find the amount of simple interest on ₹34,200, @ 5% p.a. for 3 years.
11. 78.64935 dks n'keyo ds 3 LFkkuksa rd 'kq) eku O;ä djsaA 2
Express 78.64 935 correct to 3 places of decimal.
12. 9 fDoaVy 7 fdyksxzke 5 xzke dks fDoaVy ds n'keyo ds :i esa O;ä djsAa
2
Express 9 quintal 7 kilogram 5 gram in the decimal form of quintal.
13. ₹1,120 dks jke rFkk eksgu esa bl çdkj foHkkftr djsa fd muds va'kksa dk
vuqikr 3 : 5 gks A 2
Divide ₹1,120 between Ram and Mohan in such a way that their share
is in the ratio of 3 : 5.
14. ,d euq"; us fdlh oLrq dks ₹5]400 esa [kjhnk vkSj bls ₹6]000 esa csp
fn;kA ykHk dk çfr'kr Kkr djsa A 2
A man purchased an article at ₹5,400 and sold it at ₹6,000. Find the
percentage of profit.
15. ₹1,050 ij 1.5% dh nj ls deh'ku fudkysaA 2
Calculate Commission on ₹1,050, @1.5%.
16. 2.79 ×5.21 dk eku n'keyo ds ,d LFkku rd fudkyas A 2
Find the value of 2.79 × 5.21 to one decimal place.
17. ys[kkadu ds dksbZ nks ykHk crk;saA 2
State any two advantage of accounting.
18. O;kikfjd NwV fdls dgrs gS\ 2

Page 29 of 32

What is Trade Discount ?
19.foØ; ls D;k vk'k; gS \ 2
What is meant by Sales?
20. la;qä çfof"V dk ,d mnkgj.k nsAa
Give an example of compound entry.
21. fdUgha nks lgk;d cfg;ksa ds uke fy[ksaA 2
Name any two subsidiary books.
22. ldy ykHk dh x.kuk dSls dh tkrh gS \ 2
How is Gross Profit calculated?
23. [kkrsa fdrus çdkj ds gksrs gSa \ buds uke fy[ksAa 2
How many types of accounts are there? Write its name.
24.MsfcV rFkk ØsfMV djus ds fu;e crk;sAa 2
State the rules of Debit and Credit.
25.[;kfr dh ifjHkk"kk nsa A 2
Define Goodwill.
26. fdUgha nks pkyw laifÙk;ksa ds uke crk;sAa 2
Name any two Current Assets.
27. veu dks ₹1500 dk eky cspk] jkstukepsa dh çfof"V djsAa 2
Pass Journal entries for goods sold to Aman at ₹1,500.
28.fcy dk vuknj dSls gksrk gS\
How does bill dishonoured?
29. vkgj.k D;k gS\ 2
What is Drawings?
30. fofu;e fcy ds rhuksa i{kksa ds uke fy[ksaA 2
Name three parties of Bill of Exchange.

nh?kZ mÙkjh; ç’u /Long Answer Type Questions

Page 30 of 32

ç’u la[;k 31 ls 38 nh?kZ mÙkjh; ç’u gSa A buesa ls fdUgha 4 ç'uksa ds mÙkj nsa A
çR;sd ç’u ds fy, 5 vad fu/kkZfjr gSA 𝟒 × 𝟓 = 𝟐𝟎
Question Nos. 31 to 38 are Long Answer Type. Answer any 4 questions. Each
question carries 5 marks. 4 × 5 = 20
31. la;qä iw¡th daiuh dh dksbZ ik¡p fo'ks"krk,¡ crk;saA 5
State any five characteristics of Joint Stock Company.
32. QqVdj O;kikjh ,oa Fkksd O;kikjh esa varj djsaA 5
Distinguished between Retailer and Wholesaler.
33. ,d O;kikjh] ,d jsfM;ks ftldk ewY; ₹1]000 gS 20% O;kikfjd cÍs rFkk 5%
udn cÍs ij [kjhnrk gS rks mldh ykxr ewY; D;k gS\ 5
A businessman purchases a radio list price being ₹1,000 at 20% trade
discount and 5% cash discount. What is its cost price?
34. fdrus le; esa dksbZ /ku 5% C;kt okf"kZd lk/kkj.k C;kt dh nj ls nksxquk gks
tk,xk\ 5
In what time a sum of money will double itself at 5% p.a. simple interest?
35. fuEu lwpukvksa ls ldy ykHk dh x.kuk djs%a & udn fcØh ₹5]00]000] m/kkj
fcØh ₹2]00]000] fcØh okilh ₹5]000] o’kZ ds nkSjku cps x;s eky dh ykxr
₹6]00]000- 5
Find out gross profit from the following information: - cash sales ₹
5,00,000, credit sales ₹2,00,000, sales return ₹5,000, cost of goods sold
during the year ₹ 6,00,000.
36. Hkqxrku frfFk dh x.kuk djsa: 5
fcy dh frfFk vof/k
uoEcj 27, 2020 3 ekg
tqykbZ 12, 2023 1 ekg
Calculate the due dates:
Date of Bill Period
November 27, 2020 3 months
July 12, 2023 1 month

37. ,d vkn'kZ ys[kkadu ç.kkyh dh dkSu lh fo'ks"krk,¡ gksuh pkfg,\ 5

Page 31 of 32

What characteristics should an ideal accounting system have?
38. ,d lQy O;olk;h ds ik¡p xq.kksa dk o.kZu djsaA 5
Describe the five qualities of a successful businessman.

Page 32 of 32

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