Kerala Plus One Question Paper 2024 Accountancy with Computerised Accounting
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Page 1
Kerala Board
Question Paper
2024
Question Paper
2024
Page 2
Reg. No. : ......................................
FY-450 Name : ...........................................
FIRST YEAR HIGHER SECONDARY EXAMINATION, MARCH – 2024
Part – III
ACCOUNTANCY WITH COMPUTERISED ACCOUNTING
Maximum : 60 Scores
Time : 2 Hours
Cool-off time : 15 Minutes
General Instructions to Candidates :
There is a ‘Cool-off time’ of 15 minutes in addition to the writing time.
Use the ‘Cool-off time’ to get familiar with questions and to plan your answers.
Read questions carefully before answering.
Read the instructions carefully.
Calculations, figures and graphs should be shown in the answer sheet itself.
Malayalam version of the questions is also provided.
Give equations wherever necessary.
Electronic devices except non-programmable calculators are not allowed in the
Examination Hall.
:
15 ‘ ’ .
‘ ’
.
.
.
, , ,
.
.
.
.
FY-450 1 P.T.O.
FY-450 Name : ...........................................
FIRST YEAR HIGHER SECONDARY EXAMINATION, MARCH – 2024
Part – III
ACCOUNTANCY WITH COMPUTERISED ACCOUNTING
Maximum : 60 Scores
Time : 2 Hours
Cool-off time : 15 Minutes
General Instructions to Candidates :
There is a ‘Cool-off time’ of 15 minutes in addition to the writing time.
Use the ‘Cool-off time’ to get familiar with questions and to plan your answers.
Read questions carefully before answering.
Read the instructions carefully.
Calculations, figures and graphs should be shown in the answer sheet itself.
Malayalam version of the questions is also provided.
Give equations wherever necessary.
Electronic devices except non-programmable calculators are not allowed in the
Examination Hall.
:
15 ‘ ’ .
‘ ’
.
.
.
, , ,
.
.
.
.
FY-450 1 P.T.O.
Page 3
Answer all questions from 1-7. Each carries 1 score. (7 1 = 7)
1. The documentary evidence in support of a transaction is ______.
(a) Inventory (b) Debtor
(c) Circular (d) Voucher
2. ______ concept is called prudence.
(a) Business entity (b) Matching
(c) Conservatism (d) Consistency
3. Bank reconciliation statement is prepared by _____ of bank.
(a) Banker (b) Depositor
(c) Accountant (d) Cashier
4. Wrong balancing of account is _____.
(a) Error of Commission (b) Error of Omission
(c) Error of Principle (d) Compensating Error
5. _______ reserve is the retention of net profit, not meant for specific purpose.
(a) Capital (b) Revenue
(c) Secret (d) General
6. Expenses incurred to maintain fixed asset is ______.
(a) Capital expenditure (b) Revenue expenditure
(c) Deferred Revenue expenditure (d) General expenditure
FY-450 2
1. The documentary evidence in support of a transaction is ______.
(a) Inventory (b) Debtor
(c) Circular (d) Voucher
2. ______ concept is called prudence.
(a) Business entity (b) Matching
(c) Conservatism (d) Consistency
3. Bank reconciliation statement is prepared by _____ of bank.
(a) Banker (b) Depositor
(c) Accountant (d) Cashier
4. Wrong balancing of account is _____.
(a) Error of Commission (b) Error of Omission
(c) Error of Principle (d) Compensating Error
5. _______ reserve is the retention of net profit, not meant for specific purpose.
(a) Capital (b) Revenue
(c) Secret (d) General
6. Expenses incurred to maintain fixed asset is ______.
(a) Capital expenditure (b) Revenue expenditure
(c) Deferred Revenue expenditure (d) General expenditure
FY-450 2
Page 4
1 7 . 1 . (7 1 = 7)
1. ______.
(a) (b)
(c) (d)
2. ______ .
(a) (b)
(c) (d)
3. .
(a) (b)
(c) (d)
4. _____ .
(a) (b)
(c) (d)
5. , _______
(a) (b)
(c) (d)
6. ______.
(a) (b)
(c) (d)
FY-450 3 P.T.O.
1. ______.
(a) (b)
(c) (d)
2. ______ .
(a) (b)
(c) (d)
3. .
(a) (b)
(c) (d)
4. _____ .
(a) (b)
(c) (d)
5. , _______
(a) (b)
(c) (d)
6. ______.
(a) (b)
(c) (d)
FY-450 3 P.T.O.
Page 5
7. Closing stock given inside the Trial Balance shows in ______.
(a) Trading Account (b) Balance Sheet
(c) Profit and Loss Account (d) Both (a) & (b)
Answer all questions from 8-12. Each carries 2 scores. (5 2 = 10)
8. Fill the table
Hint : Assets Increases Debit
(a) Capital ? Credit
(b) Expenses Decreases ?
(c) Income ? Credit
(d) Liabilities Decreases ?
9. Give journal entry for the given transaction of Arun Ltd. located in Palakkad.
SGST – 9%, CGST – 9%.
Purchased Machinery ` 90,000 from Kannur for cash.
10. Write any two objectives of preparing Trial Balance.
11. Calculate depreciation from the given information :
Cost of Machinery ` 36,000
Installation charges ` 10,000
Transportation cost ` 6,000
Scrap value ` 4,000
Estimated life 8 years
12. Write any two differences between Capital expenditure and Revenue expenditure.
FY-450 4
(a) Trading Account (b) Balance Sheet
(c) Profit and Loss Account (d) Both (a) & (b)
Answer all questions from 8-12. Each carries 2 scores. (5 2 = 10)
8. Fill the table
Hint : Assets Increases Debit
(a) Capital ? Credit
(b) Expenses Decreases ?
(c) Income ? Credit
(d) Liabilities Decreases ?
9. Give journal entry for the given transaction of Arun Ltd. located in Palakkad.
SGST – 9%, CGST – 9%.
Purchased Machinery ` 90,000 from Kannur for cash.
10. Write any two objectives of preparing Trial Balance.
11. Calculate depreciation from the given information :
Cost of Machinery ` 36,000
Installation charges ` 10,000
Transportation cost ` 6,000
Scrap value ` 4,000
Estimated life 8 years
12. Write any two differences between Capital expenditure and Revenue expenditure.
FY-450 4
Page 6
7. ______ .
(a) (b)
(c) (d) (a) (b)
8 12 . 2 . (5 2 = 10)
8. :
:
(a) ?
(b) ?
(c) ?
(d) ?
9.
.
... – 9%, ....– 9%.
` 90,000 .
10. .
11. :
36,000
10,000
6,000
4,000
8
12.
..
FY-450 5 P.T.O.
(a) (b)
(c) (d) (a) (b)
8 12 . 2 . (5 2 = 10)
8. :
:
(a) ?
(b) ?
(c) ?
(d) ?
9.
.
... – 9%, ....– 9%.
` 90,000 .
10. .
11. :
36,000
10,000
6,000
4,000
8
12.
..
FY-450 5 P.T.O.
Page 7
Answer any 5 questions from 13-18. Each carries 3 scores. (5 3 = 15)
13. Explain any three qualitative characteristics of accounting information.
14. Briefly explain.
(a) Going concern concept
(b) Dual aspect concept
(c) Matching principle
15. Prepare Purchase Day book.
Purchase from Ardra Traders
10-4-2022 : 50 kg Rice @ ` 40 per kg
: 30 kg Sugar @ ` 25 per kg
Trade discount 6%.
Purchase from Akhila Traders
17-4-2022 : 10 Tea bag @ ` 120 per bag
: 20 pack biscuits @ ` 150 per pack.
16. Write any three causes of differences between cash book balance and pass book
balance.
FY-450 6
13. Explain any three qualitative characteristics of accounting information.
14. Briefly explain.
(a) Going concern concept
(b) Dual aspect concept
(c) Matching principle
15. Prepare Purchase Day book.
Purchase from Ardra Traders
10-4-2022 : 50 kg Rice @ ` 40 per kg
: 30 kg Sugar @ ` 25 per kg
Trade discount 6%.
Purchase from Akhila Traders
17-4-2022 : 10 Tea bag @ ` 120 per bag
: 20 pack biscuits @ ` 150 per pack.
16. Write any three causes of differences between cash book balance and pass book
balance.
FY-450 6
Page 8
13 18 5 .
3 . (5 3 = 15)
13.
.
14. .
(a)
(b)
(c)
15. .
10-4-2022 : 50 , 40
: 30 , 25
6%.
17-4-2022 : 10 , 120
: 20 150 .
16.
.
FY-450 7 P.T.O.
3 . (5 3 = 15)
13.
.
14. .
(a)
(b)
(c)
15. .
10-4-2022 : 50 , 40
: 30 , 25
6%.
17-4-2022 : 10 , 120
: 20 150 .
16.
.
FY-450 7 P.T.O.
Page 9
17. Opening stock ` 12,000
Net purchases ` 1,30,000
Net sales ` 2,45,000
Direct expenses ` 28,000
Administration expenses ` 27,000
Selling and distribution expenses ` 33,000
Closing stock ` 35,000
Calculate :
(i) Cost of goods sold
(ii) Gross Profit
(iii) Operating Profit
18. Debtors ` 38,000, Bad debt written off ` 2,500, Provision for doubtful debt ` 3,000.
Given items are balances as on 31-12-2021.
At the time of preparation of final account, on 31-12-2021, it was noticed that
further bad debt ` 1,500. It was decided to create provision of 5% on debtors.
Show how these items appear in final account.
Answer any 5 questions from 19-24. Each carries 4 scores. (5 4 = 20)
19. Briefly explain.
(a) Capital
(b) Expenses
(c) Drawings
(d) Current Assets
FY-450 8
Net purchases ` 1,30,000
Net sales ` 2,45,000
Direct expenses ` 28,000
Administration expenses ` 27,000
Selling and distribution expenses ` 33,000
Closing stock ` 35,000
Calculate :
(i) Cost of goods sold
(ii) Gross Profit
(iii) Operating Profit
18. Debtors ` 38,000, Bad debt written off ` 2,500, Provision for doubtful debt ` 3,000.
Given items are balances as on 31-12-2021.
At the time of preparation of final account, on 31-12-2021, it was noticed that
further bad debt ` 1,500. It was decided to create provision of 5% on debtors.
Show how these items appear in final account.
Answer any 5 questions from 19-24. Each carries 4 scores. (5 4 = 20)
19. Briefly explain.
(a) Capital
(b) Expenses
(c) Drawings
(d) Current Assets
FY-450 8
Page 10
17. 12,000
1,30,000
2,45,000
28,000
27,000
33,000
35,000
(i)
(ii)
(iii)
.
18. 38,000 , 2,500 ,
3,000 . 31-12-2021
.
31-12-2021 ,
1,500 , 5%
.
.
19 24 5 .
4 . (5 4 = 20)
19. .
(a)
(b)
(c)
(d)
FY-450 9 P.T.O.
1,30,000
2,45,000
28,000
27,000
33,000
35,000
(i)
(ii)
(iii)
.
18. 38,000 , 2,500 ,
3,000 . 31-12-2021
.
31-12-2021 ,
1,500 , 5%
.
.
19 24 5 .
4 . (5 4 = 20)
19. .
(a)
(b)
(c)
(d)
FY-450 9 P.T.O.
Page 11
20. Match the following :
(i) Verifiable evidence : (a) Dual aspect
(b) Fixed assets record at original cost and
(ii) Materiality :
depreciate in a systematic manner
(iii) Going concern : (c) Ignore insignificant details
(iv) Accounting equation : (d) Voucher
21. Write accounting equations for the following transactions :
`
(a) Commenced business 50,000
(b) Purchased machinery 30,000
(c) Purchased goods on credit 12,000
(d) Sold goods costing ` 6,000 for cash 8,000
22. Prepare Bank Reconciliation statement as on 31-3-2019.
`
(i) Balance as per cash book 3,700
(ii) Cheque issued but not presented 1,800
(iii) Cheque deposited but not collected 2,200
(iv) Bank charges debited by bank 250
23. Pass rectification entries.
(i) Cash received from Anil was posted to Akhil ` 4,000.
(ii) Purchase book undercast by ` 2,000.
(iii) Repairs on machinery ` 3,000 wrongly debited to machinery account.
(iv) Furniture purchased for ` 5,000 was posted to purchase account.
FY-450 10
(i) Verifiable evidence : (a) Dual aspect
(b) Fixed assets record at original cost and
(ii) Materiality :
depreciate in a systematic manner
(iii) Going concern : (c) Ignore insignificant details
(iv) Accounting equation : (d) Voucher
21. Write accounting equations for the following transactions :
`
(a) Commenced business 50,000
(b) Purchased machinery 30,000
(c) Purchased goods on credit 12,000
(d) Sold goods costing ` 6,000 for cash 8,000
22. Prepare Bank Reconciliation statement as on 31-3-2019.
`
(i) Balance as per cash book 3,700
(ii) Cheque issued but not presented 1,800
(iii) Cheque deposited but not collected 2,200
(iv) Bank charges debited by bank 250
23. Pass rectification entries.
(i) Cash received from Anil was posted to Akhil ` 4,000.
(ii) Purchase book undercast by ` 2,000.
(iii) Repairs on machinery ` 3,000 wrongly debited to machinery account.
(iv) Furniture purchased for ` 5,000 was posted to purchase account.
FY-450 10
Page 12
20. :
(i)
: (a)
(b)
(ii) :
.
(iii) : (c) .
(iv) : (d)
21. :
`
(a) 50,000
(b) 30,000
(c) 12,000
(d) 6,000 8,000
.
22. . 31-3-2019 :
(i) 3,700
(ii) 1,800
(iii) 2,200
(iv) 250
23. .
(i) 4,000
.
(ii) 2,000 .
(iii) 3,000
.
(iv) 5,000
.
FY-450 11 P.T.O.
(i)
: (a)
(b)
(ii) :
.
(iii) : (c) .
(iv) : (d)
21. :
`
(a) 50,000
(b) 30,000
(c) 12,000
(d) 6,000 8,000
.
22. . 31-3-2019 :
(i) 3,700
(ii) 1,800
(iii) 2,200
(iv) 250
23. .
(i) 4,000
.
(ii) 2,000 .
(iii) 3,000
.
(iv) 5,000
.
FY-450 11 P.T.O.
Page 13
24. AB Ltd. purchased a plant for ` 4,00,000 on 1-1-2018 and spent ` 50,000 for its
installation. It is decided to depreciate at 10% under written down value method.
Prepare Plant Account for 4 years.
Answer any 1 question from 25 to 26. Carries 8 scores. (1 8 = 8)
25. Prepare Double Column cash book
2021 `
January
1 Balance : Cash 4,000
Bank 5,000
3 Sales 20,000
5 Cheque received from Noushad and deposited into bank 6,000
6 Shine, a customer deposited into bank account 3,000
10 Cash deposited into bank 4,000
14 Purchases 4,500
16 Cash withdraw from bank 5,000
18 Cash withdraw for personal purpose 3,000
25 Commission received 1,000
31 Rent paid by cheque 1,500
Salary paid 6,000
FY-450 12
installation. It is decided to depreciate at 10% under written down value method.
Prepare Plant Account for 4 years.
Answer any 1 question from 25 to 26. Carries 8 scores. (1 8 = 8)
25. Prepare Double Column cash book
2021 `
January
1 Balance : Cash 4,000
Bank 5,000
3 Sales 20,000
5 Cheque received from Noushad and deposited into bank 6,000
6 Shine, a customer deposited into bank account 3,000
10 Cash deposited into bank 4,000
14 Purchases 4,500
16 Cash withdraw from bank 5,000
18 Cash withdraw for personal purpose 3,000
25 Commission received 1,000
31 Rent paid by cheque 1,500
Salary paid 6,000
FY-450 12
Page 14
24. 1-1-2018 .. 4,00,000 50,000
.
10% .
4 .
25 26 .
8 . (1 8 = 8)
25. .
2021 `
1 : 4,000
5,000
3 20,000
5
6,000
6
. 3,000
10 4,000
14 4,500
16 . 5,000
18 3,000
25 1,000
31 1,500
6,000
FY-450 13 P.T.O.
.
10% .
4 .
25 26 .
8 . (1 8 = 8)
25. .
2021 `
1 : 4,000
5,000
3 20,000
5
6,000
6
. 3,000
10 4,000
14 4,500
16 . 5,000
18 3,000
25 1,000
31 1,500
6,000
FY-450 13 P.T.O.
Page 15
26. Prepare final account from the given Trial Balance as on 31-12-2020.
Debit Credit
Particulars
(`) (`)
Stock (01-01-2020) 14,000
Purchases 90,000
Sales 2,00,000
Wages 19,000
Salary 22,000
Carriage inwards 8,000
Carriage outwards 5,000
Machinery 35,000
Debtors 26,000
Bad debt 3,000
Advertisement 30,000
Capital 60,000
Creditors 10,000
Furniture 18,000
2,70,000 2,70,000
Additional Information :
(1) Closing Stock ` 5,000.
(2) Bad debt ` 1,200.
(3) 2/3rd of advertisement carry forward to next year.
(4) Depreciation : Machinery – 10%, Furniture – 5%.
(5) Interest on capital 6%.
___________
FY-450 14
Debit Credit
Particulars
(`) (`)
Stock (01-01-2020) 14,000
Purchases 90,000
Sales 2,00,000
Wages 19,000
Salary 22,000
Carriage inwards 8,000
Carriage outwards 5,000
Machinery 35,000
Debtors 26,000
Bad debt 3,000
Advertisement 30,000
Capital 60,000
Creditors 10,000
Furniture 18,000
2,70,000 2,70,000
Additional Information :
(1) Closing Stock ` 5,000.
(2) Bad debt ` 1,200.
(3) 2/3rd of advertisement carry forward to next year.
(4) Depreciation : Machinery – 10%, Furniture – 5%.
(5) Interest on capital 6%.
___________
FY-450 14
Page 16
26. 31-12-2020
.
(`) (`)
(01-01-2020) 14,000
90,000
2,00,000
19,000
22,000
8,000
5,000
35,000
26,000
3,000
30,000
60,000
10,000
18,000
2,70,000 2,70,000
:
(1) 5,000
(2) 1,200
(3) .
(4) : – 10%, – 5%.
(5) 6%.
___________
FY-450 15 P.T.O.
.
(`) (`)
(01-01-2020) 14,000
90,000
2,00,000
19,000
22,000
8,000
5,000
35,000
26,000
3,000
30,000
60,000
10,000
18,000
2,70,000 2,70,000
:
(1) 5,000
(2) 1,200
(3) .
(4) : – 10%, – 5%.
(5) 6%.
___________
FY-450 15 P.T.O.
Page 17
FY-450 16
Document Details
| Board / Org | Kerala Board |
| Exam | Class 11 |
| Type | Question Paper |
| Pages | 17 |
| Updated | 30 Apr 2026 |