NIOS Class 10 Question Paper 2023 Accountancy

This Question Paper consists of 25 questions and 11 printed pages.
Bg àíZ-nÌ ‘| 25 àíZ VWm 11 ‘w{ÐV n¥ð> h¢&
Roll No. Code No.
65/AS/3
u
AZwH«$‘m§H$ H$moS> Z§0
Set / goQ>
ACCOUNTANCY
boIm§H$Z
(224)
Day and Date of Examination .....................................................................................
(narjm H$m {XZ d {XZm§H$)
Signature of Invigilators 1. .....................................................................................
({ZarjH$m| Ho$ hñVmja)
2. .....................................................................................

General Instructions :

1. Candidate must write his/her Roll Number on the first page of the Question
Paper.

2. Please check the Question Paper to verify that the total pages and total
number of questions contained in the Question Paper are the same as those
printed on the top of the first page. Also check to see that the questions are
in sequential order.

3. For the objective type of questions, you have to choose any one of the four
alternatives given in the question, i.e., (A), (B), (C) or (D) and indicate your
correct answer in the Answer-Book given to you.

4. All the questions including objective-type questions are to be answered within
the allotted time and no separate time limit is fixed for answering objective-
type questions.

5. Making any identification mark in the Answer-Book or writing Roll Number
anywhere other than the specified places will lead to disqualification of the
candidate.

6. Write your Question Paper Code No. 65/AS/3, Set u on the Answer-Book.

224/AS/3/413 [ P.T.O.

7. (a) The Question Paper is in English/Hindi medium only. However, if you
wish, you can answer in any one of the languages listed below :
English, Hindi, Urdu, Punjabi, Bengali, Tamil, Malayalam, Kannada,
Telugu, Marathi, Odia, Gujarati, Konkani, Manipuri, Assamese, Nepali,
Kashmiri, Sanskrit and Sindhi.
You are required to indicate the language you have chosen to answer in
the box provided in the Answer-Book.
(b) If you choose to write the answer in the language other than Hindi and
English, the responsibility for any errors/mistakes in understanding the
questions will be yours only.

gm‘mݶ AZwXoe …
1. narjmWu àíZ-nÌ Ho$ nhbo n¥ð> na AnZm AZwH«$‘m§H$ Adí¶ {bI|&
2. H¥$n¶m àíZ-nÌ H$mo Om±M b| {H$ àíZ-nÌ Ho$ Hw$b n¥ð>m| VWm àíZm| H$s CVZr hr g§»¶m h¡ {OVZr àW‘ n¥ð> Ho$
g~go D$na N>nr h¡& Bg ~mV H$s Om±M ^r H$a b| {H$ àíZ H«${‘H$ ê$n ‘| h¢&
3. dñVw{Zð> àíZm| _o§ AmnH$mo Mma {dH$ënm| (A), (B), (C) VWm (D) _| go H$moB© EH$ CÎma MwZZm h¡ VWm Xr JB©
CÎma-nwpñVH$m _| ghr CÎma {bIZm h¡&
4. dñVw{Zð> àíZm| Ho$ gmW-gmW g^r àíZm| Ho$ CÎma {ZYm©[aV Ad{Y Ho$ ^rVa hr XoZo h¢Ÿ& dñVw{Zð> àíZm| Ho$ {bE
AbJ go g_` Zht {X`m OmEJmŸ&
5. CÎma-nwpñVH$m ‘| nhMmZ-{M• ~ZmZo AWdm {Z{X©ï> ñWmZm| Ho$ A{V[aº$ H$ht ^r AZwH«$‘m§H$ {bIZo na narjmWu H$mo
A¶mo½¶ R>ham¶m OmEJm&
6. AnZr CÎma-nwpñVH$m na àíZ-nÌ H$m H$moS> Z§0 65/AS/3, goQ u {bI|&
7. (H$) n«íZ-nÌ Ho$db {hÝXr/A§J«oOr ‘| h¡& {’$a ^r, ¶{X Amn Mmh| Vmo ZrMo Xr JB© {H$gr EH$ ^mfm ‘| CÎma Xo
gH$Vo h¢ …
A§J«oOr, {hÝXr, CXÿ©, n§Om~r, ~§Jbm, V{‘b, ‘b¶mb‘, H$Þ‹S>, VobwJy, ‘amR>r, C{‹S>¶m, JwOamVr,
H$m|H$Ur, ‘{Unwar, Ag{‘¶m, Zonmbr, H$í‘rar, g§ñH¥$V Am¡a {gÝYr&
H¥$n¶m CÎma-nwpñVH$m ‘| {XE JE ~m°³g ‘| {bI| {H$ Amn {H$g ^mfm ‘| CÎma {bI aho h¢&
(I) ¶{X Amn {hÝXr Ed§ A§J«oOr Ho$ A{V[aº$ {H$gr Aݶ ^mfm ‘| CÎma {bIVo h¢, Vmo àíZm| H$mo g‘PZo ‘|
hmoZo dmbr Ìw{Q>¶m|/Jb{V¶m| H$s {Oå‘oXmar Ho$db AmnH$s hmoJr&

224/AS/3/413 2

ACCOUNTANCY
boIm§H$Z
(224)
Time : 3 Hours ] [ Maximum Marks : 100
g‘¶ … 3 KÊQ>o ] [ nyUmªH$ … 100
Note : (i) All questions are compulsory.
(ii) Marks allotted to each question are indicated against it.

{ZX}e … (i) g^r àíZ A{Zdm¶© h¢&
(ii) à˶oH$ àíZ Ho$ gm‘Zo CgHo$ A§H$ Xem©E JE h¢&
1. “The business enterprise and its owner are separate.” It is the theme of
(A) business entity-concept
(B) convention of consistency
(C) convention of full disclosure
(D) dual-aspect concept 1
""ì¶mdgm{¶H$ CnH«$‘ Ed§ CgHo$ ñdm‘r Amng ‘| {^Þ hmoVo h¢&'' ¶h ‘yb YmaUm h¡
(A) ì¶dgm¶ BH$mB© AdYmaUm H$s
(B) g§JVVm n[anmQ>r H$s
(C) nyU© àH$Q>rH$aU AdYmaUm H$s
(D) {Û-njr¶ AdYmaUm H$s

2. Accrued income of R 8,500. What effect will the transaction have on the
accounting equation? 1
(A) Increase and decrease in assets
(B) Increase and decrease in liabilities
(C) Increase in assets and increase in capital
(D) Increase in liabilities and decrease in assets
R 8,500 H$s Am¶ Cnm{O©V hþB©& boIm§H$Z g‘rH$aU na BgH$m ³¶m à^md hmoJm?
(A) g§n{Îm¶m| ‘| d¥{Õ VWm H$‘r
(B) Xo¶VmAm| ‘| d¥{Õ VWm H$‘r
(C) g§n{Îm¶m| ‘| d¥{Õ VWm ny±Or ‘| d¥{Õ
(D) Xo¶VmAm| ‘| d¥{Õ VWm g§n{Îm¶m| ‘| H$‘r

224/AS/3/413 3 [ P.T.O.

3. The opening entry is passed to record the opening balance of
(A) assets only
(B) liabilities and assets
(C) revenue only
(D) revenue and expenses 1

{OgHo$ àma§{^H$ eof H$mo A{^bo{IV H$aZo hoVw àma§{^H$ à{d{ï> H$s OmVr h¡, dh h¡
(A) Ho$db g§n{Îm¶m±
(B) Xo¶VmE± Ed§ g§n{Îm¶m±
(C) Ho$db AmJ‘
(D) AmJ‘ Ed§ 춶

4. Under which method of depreciation, the book value of the asset can never
be reduced to zero? 1
(A) Straight-line method
(B) Diminishing balance method
(C) Both (A) and (B)
(D) None of the above

õmg H$s {H$g {d{Y Ho$ A§VJ©V g§n{Îm H$m nwñVH$s¶ ‘yë¶ H$^r ^r eyݶ VH$ Zht KQ> gH$Vm?
(A) gab aoIm {d{Y
(B) õm{gV eof {d{Y
(C) (A) VWm (B) XmoZm|
(D) Cn¶w©º$ ‘| go H$moB© Zht

5. Freight inward is shown in the
(A) debit side of Trading Account
(B) credit side of Trading Account
(C) debit side of Profit and Loss Account
(D) credit side of Profit and Loss Account 1

224/AS/3/413 4

^m‹S>m AmdH$ H$mo Xem©¶m OmVm h¡
(A) ì¶mnma ImVo Ho$ Zm‘ nj ‘|
(B) ì¶mnma ImVo Ho$ O‘m nj ‘|
(C) bm^-hm{Z ImVo Ho$ Zm‘ nj ‘|
(D) bm^-hm{Z ImVo Ho$ O‘m nj ‘|

6. Which of the following is an output device used in the computer? 1
(A) Magnetic disk
(B) Mouse
(C) Keyboard
(D) Plotter
H$å߶yQ>a ‘| à¶wº$ H$s OmZo dmbr {ZJ©V BH$mB©, {ZåZ ‘| go H$m¡Z-gr h¡?
(A) Mw§~H$s¶ {S>ñH$
(B) ‘mCg
(C) H$s~moS>©
(D) ßbm°Q>a

7. State any three needs of Book-keeping. 3
nwñVnmbZ H$s H$moB© VrZ Amdí¶H$VmE± ~VmBE&

8. What is credit voucher? Give a specimen of it. 3
O‘m à‘mUH$ ³¶m h¡? BgH$m EH$ Z‘yZm Xr{OE&

9. Define the following : 3
(a) Trial Balance
(b) Suspense Account

{ZåZ H$mo n[a^m{fV H$s{OE :
(H$) VbnQ>
(I) g§e¶ ImVm

224/AS/3/413 5 [ P.T.O.

10. Classify the following into internal and external liabilities : 3
Creditors; Outstanding Expenses; Reserves and Surpluses of the
Business; Capital; Bank Loan; Profits of the Business.

{ZåZ{b{IV H$mo Am§V[aH$ VWm ~mø Xo¶VmAm| ‘o§ dJuH¥$V H$s{OE :
boZXma; AXÎm 춶; ì¶dgm¶ Ho$ g§M¶ Ed§ Am{Y³¶; ny±Or; ~¢H$ F$U; ì¶dgm¶ Ho$ bm^&

11. What are the applications of computers in accounting? 3
boIm§H$Z ‘| H$å߶yQ>am| Ho$ ³¶m AZwà¶moJ h¢?

12. What is meant by Journal? Explain columnwise details of it. 4

amoOZm‘Mm go ³¶m A{^àm¶ h¡? Bgo ñV§^-AZwgma g‘PmBE&

13. Define the following types of errors with an example : 4
(a) Compensating Errors
(b) Errors of Principles
(c) Errors of Commission
(d) Errors of Omission

Aew{Õ¶m| Ho$ {ZåZ àH$mam| H$mo CXmhaU g{hV n[a^m{fV H$s{OE :
(H$) g§nyaH$ Aew{Õ¶m±
(I) g¡Õm§{VH$ Aew{Õ¶m±
(J) boI Aew{Õ¶m±
(K) bmon Aew{Õ¶m±

14. Differentiate between Book-keeping and Accounting on any five bases. 5
nwñVnmbZ Ed§ boIm§H$Z Ho$ ~rM {H$Ýht nm±M AmYmam| na A§V^}X H$s{OE&

15. What is meant by ‘dual-aspect concept’? 5
"{Û-njr¶ AdYmaUm' go ³¶m VmËn¶© h¡?

224/AS/3/413 6

16. From the following particulars, prepare Sales Journal of Ashish Furnitures,
Cuttack : 5
15.01.2022 : Sold to Harish Furnitures on credit 10 tables @ R 300
and 30 chairs @ R 350 less 10% discount
18.01.2022 : Sold a sofa set to Indian Club on credit for R 2,500 less
6% discount
22.01.2022 : Sold to Vikas Furnitures on credit 20 tables @ R 300
and 40 chairs @ R 350 less 10% discount

{ZåZ{b{IV {ddaU go Amerf ’$ZuMg©, H$Q>H$ H$s {dH«$¶ ~hr ~ZmBE :
15.01.2022 : hare ’$ZuMg© H$mo CYma ~oMm 10 ‘oOo§ @ R 300 à{V VWm 30 Hw${g©¶m±
@ R 350 à{V KQ>m 10% ~Å>m

18.01.2022 : B§{S>¶Z ³b~ H$mo R 2,500 ‘| EH$ gmo’$m goQ> 6% ~Å>o na CYma ~oMm
22.01.2022 : {dH$mg ’$ZuMg© H$mo CYma ~oMm 20 ‘oO| @ R 300 à{V VWm 40 Hw${g©¶m±
@ R 350 à{V KQ>m 10% ~Å>m

17. What is reserve? State the general rules in creation of reserves. 5
g§M¶ ³¶m h¡? g§M¶ a{MV H$aZo Ho$ gm‘mݶ {Z¶‘ ~VmBE&

18. What do you mean by Tally? State any four features of Tally. 5
Q>¡br go AmnH$m ³¶m A{^àm¶ h¡? Q>¡br H$s H$moB© Mma {deofVmE± ~VmBE&

19. Classify the following into fixed, current, wasting and intangible assets : 6
Mines; Stock; Trademarks; Goodwill; Plant and Machinery; Debtors;
Patents; Land and Building; Quarries; Short-term Investment;
Oil Wells; Furniture.
{ZåZ H$mo ñWmB©, Mmby, j¶r VWm A‘yV© g§n{Îm¶m| ‘| dJuH¥$V H$s{OE :
ImZ|; ah{V¶m; ì¶mnma-{M•; »¶m{V; g§¶§Ì d ‘erZar; XoZXma; EH$ñd; ^y{‘ d ^dZ; IXmZ|;
AënH$m{bH$ {Zdoe; Vob Ho$ Hw$E±; ’$ZuMa&

20. What is meant by ‘Bank Column Cashbook’? Draw a format of it. State the
accounting techniques to record the following in cashbook : 6
(a) Payment by cheque
(b) Cash paid into bank
(c) Dishonour of cheque

224/AS/3/413 7 [ P.T.O.

"~¢H$ ñV§^r¶ amoH$‹S> ~hr' go ³¶m VmËn¶© h¡? BgH$m àmê$n ~ZmBE& {ZåZ{b{IV H$mo amoH$‹S> ~hr ‘|
A{^bo{IV H$aZo H$s boIm§H$Z VH$ZrH$ ~VmBE :
(H$) MoH$ Ûmam ^wJVmZ
(I) ~¢H$ ‘| amoH$‹S> O‘m H$am¶m
(J) MoH$ H$m AZmXaU

21. From the following particulars, prepare a Bank Reconciliation Statement
as on 31.12.2022 : 6
(i) Debit balance as per cashbook on 31.12.2022 is R 12,800
(ii) Cheques issued but not yet presented at bank—R 6,000
(iii) Cheques for R 8,000 were deposited but not cleared
(iv) Bank charges of R 50 recorded in passbook only
(v) Interest of R 300 credited by bank on 27.12.2022 was not entered in
cashbook
(vi) Bank collected a dividend of R 250 has not been recorded in cashbook

{ZåZ{b{IV {ddaU go 31.12.2022 H$s {V{W H$m ~¢H$ g‘mYmZ {ddaU ~ZmBE :
(i) 31.12.2022 H$mo amoH$‹S> ~hr H$m Zm‘ eof R 12,800

(ii) MoH$ {ZJ©{‘V na§Vw A^r VH$ ~¢H$ ‘| àñVwV Zht R 6,000
(iii) R 8,000 Ho$ MoH$ O‘m H$amE na§Vw g‘memo{YV Zht hþE

(iv) R 50 Ho$ ~¢H$ à^ma Ho$db nmg~wH$ ‘| A{^bo{IV hþE
(v) 27.12.2022 H$mo ~¢H$ Ûmam R 300 ã¶mO O‘m {H$¶m J¶m Omo amoH$‹S> ~hr ‘| à{dï> Zht Wm
(vi) ~¢H$ Ûmam g§J«{hV R 250 bm^m§e amoH$‹S> ~hr ‘| A{^bo{IV Zht hþAm

22. What is Ledger? What is the process of recording information in Ledger? 6
ImVm-~hr ³¶m h¡? ImVm-~hr ‘| gyMZm A{^bo{IV H$aZo H$s à{H«$¶m ³¶m h¡?

23. What is meant by depreciation? What are the causes for providing
depreciation? 6
õmg go ³¶m VmËn¶© h¡? õmg bJmZo Ho$ H$maU H$m¡Z-H$m¡Z-go h¢?

224/AS/3/413 8

24. Distinguish between Trading Account and Profit & Loss Account on
any three bases. 6
"ì¶mnma ImVm' VWm "bm^-hm{Z ImVm' Ho$ ~rM {H$Ýht VrZ AmYmam| na A§V^}X H$s{OE&

25. Explain the accounting treatment of the following adjustments in financial
statements : 10
(i) Outstanding expenses
(ii) Prepaid expenses
(iii) Closing stock
(iv) Depreciation on fixed assets

{dÎmr¶ {ddaUm| ‘| {ZåZ{b{IV g‘m¶moOZmAm| H$m boIm§H$Z ì¶dhma g‘PmBE :
(i) AXÎm 춶
(ii) nyd©XÎm 춶
(iii) A§{V‘ ah{V¶m
(iv) ñWmB© g§n{Îm¶m| na õmg
Or / AWdm

From the following Trial Balance and adjustments, prepare Final
Accounts :
Trial Balance
as on March 31, 2023
Debit Balances R Credit Balances R

Purchases 30,000 Capital 34,000

Drawings 500 Sales 30,000

Discount Allowed 200 Sundry Creditors 4,000

Opening Stock 4,500

Salaries 2,500

Wages 3,500

Sundry Debtors 5,000

224/AS/3/413 9 [ P.T.O.

Debit Balances R Credit Balances R

Cash in Hand 500

Cash at Bank 7,600

Rent 1,000

Insurance 500

Furniture 10,000

Office Expenses 1,000

Printing and Stationery 500

Carriage Inward 300

Carriage Outward 400

68,000 68,000

Adjustments :

(i) Closing Stock—R 7,000

(ii) Depreciate Furniture by 20%

(iii) Prepaid Insurance—R 100

(iv) Outstanding Wages—R 500

{ZåZ{b{IV VbnQ> Ed§ g‘m¶moOZmAm| go A§{V‘ ImVo V¡¶ma H$s{OE :
VbnQ>
31 ‘mM©, 2023 H$mo

Zm‘ eof dmbo ImVo R O‘m eof dmbo ImVo R

H«$¶ 30,000 ny±Or 34,000

AmhaU 500 {dH«$¶ 30,000

~Å>m àXmZ 200 {d{dY boZXma 4,000

224/AS/3/413 10

Zm‘ eof dmbo ImVo R O‘m eof dmbo ImVo R

àma§{^H$ ah{V¶m 4,500

doVZ 2,500

‘µOXÿar 3,500

{d{dY XoZXma 5,000

hñVñW amoH$‹S> 500

~¢H$ ‘| amoH$‹S> 7,600

{H$am¶m 1,000

~r‘m 500

’$ZuMa 10,000

H$m¶m©b¶ 춶 1,000

‘wÐU d ñQ>oeZar 500

^m‹S>m AmdH$ 300

^m‹S>m OmdH$ 400

68,000 68,000

g‘m¶moOZmE± :
(i) ApÝV‘ ah{V¶m R7,000
(ii) ’$ZuMa na 20% õmg bJmBE
(iii) nyd©XÎm ~r‘m R 100
(iv) AXÎm ‘µOXÿar R 500



224/AS/3/413 [V23] 11