SECONDARY SCHOOL EXAMINATION – 2023 (ANNUAL)

Model Set
Sub. Code - 115
COMMERCE (Additional)

Time : 3 H 15 Minutes Full Marks : 100

Total no. of Questions : 100 + 30 + 8 =138

Instructions for the candidates :-

1- ijh{kkFkhZ OMR mÙkj&i=d ij viuk iz’u iqfLrdk Øekad ¼10 vadksa dk½

vo’; fy[ksaA

Candidate 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- nkfgus vksj gkf’k;s ij fn;s gq, vad iw.kkZad fufnZ"V djrs gSaA

Figures in the right hand margin indicate full marks.

4- iz'uksa dks /;kuiwoZd i<+us ds fy, 15 feuV dk vfrfjDr le; fn;k x;k gSA

15 minutes of extra time has been allotted for the candidates to

read the questions carefully.

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5- ;g iz’u&i= nks [k.Mksa esa gS]

This question booklet is divided into two sections : Section-A, and

Section-B.

6- [k.M&v esa 100 oLrqfu"B iz’u gSa] ftlesa ls fdUgha 50 iz’uksa dk mÙkj nsuk

vfuok;Z gSA 50 ls vf/kd mÙkj nsus ij izFke 50 mÙkjksa dk gh ewY;kadu fd;k

tk,xkA izR;sd iz’u ds fy, 1 vad fu/kkZfjr gSA buds lgh mÙkj dks miyC/k

djk, x, OMR&mÙkj i=d esa fn;s x;s lgh o`Ùk dks dkys@uhys ckWy isu ls

izxk<+ djsaA fdlh Hkh izdkj ds OgkbZVuj@rjy inkFkZ@CysM@uk[kwu vkfn dk

mŸkj if=dk esa iz;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 black/blue ball pen against the correct option on OMR Answer

sheet provided to you. Do not use Whitener/Liquid /Blade/Nail on

OMR Sheet, otherwise the result will be treated invalid.

7- esa 30 y?kqmÙkjh; iz’u gSa] ftuesa ls fdUgha 15 iz’uksa dk mŸkj nsuk

vfuok;Z gSA izR;sd iz’u fy, 2 vad fu/kkZfjr gSA buds vfrfjDr bl [k.M esa 8

nh?kZ mÙkjh; iz’u fn;s x;s gSa] ftuesa ls fdUgha 4 iz’uksa dk mÙkj nsuk gSA izR;sd

iz’u ds fy, 5 vad fu/kkZfjr gSaA

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 In Section-B, there are 30 short 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.kksa dk iz;ksx iw.kZr;k oftZr gSA

Use of any electronic appliances is strictly prohibited.

Section A

Objective Type Question

iz’u la[;k 1 ls 100 rd ds izR;sd iz’u ds lkFk pkj fodYi fn, x, gSa] ftlesa ls ,d

lgh gSA fdUgha 50 iz’uksa ds mÙkj vius }kjk pqus x, lgh fodYi dks OMR 'khV ij

fpfUgr djsaA 50 x 1 = 50

Question No. 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 x 1 = 50

1- iqLrikyu dh nksgjh ys[kk iz.kkyh dk vkfo"dkj fdlus fd;k \

(A) ywdkl isfl;ksyh (B) ts0 vkj0 ckVyhckW;

(C) vkj0 ,u0 dkVZj (D) buesa ls dksbZ ugha

Who invented the double entry system of book-keeping ?

(A) Lucas Pacioli (B) J. R. Batliboi

(C) R. N. Carter (D) None of these

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2- fuEu esa ls ys[kkadu dk mís’; gS &

(A) iw¡th ,oa nkf;Ro dk Kku (B) jksdM+ ,oa cSad 'ks"kksa dk Kku

(C) nsunkjksa ,oa ysunkjksa dk Kku (D) mi;qZDr lHkh

The object of accounting in the following is –

(A) Knowledge of capital and liabilities

(B) Knowledge of cash and bank balance

(C) Knowledge of debtors and creditors.

(D) All of the above.

3- ys[kkadu gS &

(A) ,d foKku (B) ,d dyk

(C) (A) ,oa (B) nksuksa (D) buesa ls dksbZ ugha

Accounting is –

(A) A science (B) An Art

(C) Both A and B (D) None of these

4- iqLrikyu ,oa ys[kkadu dh izFke iqLrd dc izdkf’kr gqbZ Fkh \

(A) 1946 (B) 1494

(C) 1596 (D) 1498

When the first book on Book-keeping and Accounting was published ?

(A) 1946 (B) 1494

(C) 1596 (D) 1498

4
5- ys[kkadu lqpukvksa ds mi;ksxdÙkkZvksa esa 'kkfey gSa &

(A) va’k/kkjh (B) ljdkj

(C) ysunkj (D) buesa ls lHkh

Users of Financial informations include –

(A) shareholder (B) Government

(C) Creditors (D) All of these

6- fuEu esa ls dkSu LFkk;h lEifÙk gS \

(A) nsunkj (B) ysunkj

(C) jksdM+ (D) Hkou

Which of the following is Fixed Asset ?

(A) Debtors (B) Creditors

(C) Cash (D) Building

7- pkyw nkf;Ro gS &

(A) iw¡th (B) ysunkj

(C) nh?kZdkyhu _.k (D) nsunkj

Currrent Liabilities is –

(A) Capital (B) Creditors

(C) Long term Loan (D) Debtors

8- ml O;fDr dks D;k dgrs gSa] ftl ls O;kikj dks :i;k ysuk gS \

(A) ysunkj (B) nsunkj

(C) xzkgd (D) buesa ls dksbZ ugha

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 The Person from whom business has to receive cash is called ?

(A) Creditors (B) Debtors

(C) Customers (D) None of these

9- Ø; [kkrk gS &

(A) O;fDrxr [kkrk (B) okLrfod [kkrk

(C) ukeek= [kkrk (D) buesa ls dksbZ ugha

Purchase account is –

(A) Personal Account (B) Real Account

(C) Nominal Account (D) None of these

10- fdlh le; ds nkSjku vk; ij O;; ds vkf/kD; dks dgrs gSa &

(A) ykHk (B) gkfu

(C) iw¡th (D) O;;

The excess of expenditure over income during a period of time is

called –

(A) Profit (B) Loss

(C) Capital (D) Expenses

11- fuEufyf[kr esa ls dkSu&lk lehdj.k lgh gS \

(A) lEifÙk $ iw¡th ¾ nkf;Ro (B) lEifÙk ¾ iw¡th $ nkf;Ro

(C) lEifÙk $ nkf;Ro ¾ iw¡th (D) nkf;Ro & iw¡th ¾ lEifÙk

Which of the following equations is correct ?

(A) Assets + Capital = Liabilities (B) Assets = Capital + Liabilities

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 (C) Assets + Liabilities = Capital (D) Liabilities – Capital = Assets

12- [kkrs dk izk:Ik fdl vaxzsth v{kj ds leku gksrk gS \

(A) T (B) A

(C) H (D) U

The format of an account is similar to which of the english alphabet ?

(A) T (B) A

(C) H (D) U

13- vkn’kZ ys[kkadu iz.kkyh dh fo’ks"krk gS %

(A) ljyrk (B) oSKkfud

(C) ferO;;h (D) buesa ls lHkh

The characteristics of ideal accounting system is –

(A) Simplicity (B) Scientific

(C) Economical (D) All of these

14- nksgjk ys[kk iz.kkyh ys[kk j[krh gS (

(A) O;fDrxr [kkrk (B) okLrfod [kkrk

(C) ukeek= [kkrk (D) buesa ls lHkh

Double Entry System keeps records of ;

(A) Personal Account (B) Real Account

(C) Nominal Account (D) All of these

15- ^^ikusokys dks uke vkSj nsus okys dks tek** ykxw gksrk gS %&

(A) O;fDrxr [kkrk esa (B) okLrfod [kkrk esa

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 (C) ukeek= [kkrk esa (D) buesa ls lHkh

“Debit the receiver and credit the giver” is applicable to –

(A) Personal Account (B) Real Account

(C) Nominal Account (D) All of these

16- e’khujh [kkrk gS &

(A) O;fDrxr [kkrk (B) okLrfod [kkrk

(C) ukeek= [kkrk (D) buesa ls dksbZ ugha

Machinery account is -

(A) Personal Account (B) Real Account

(C) Nominal Account (D) None of these

17- LVsV cSad vkWQ bafM;k [kkrk gS &

(A) O;fDrxr [kkrk (B) okLrfod [kkrk

(C) ukeek= [kkrk (D) buesa ls dksbZ ugha

State Bank of India account is –

(A) Personal account (B) Real account

(C) Nominal account (D) None of these

18- ,d jkstukepk esa fdrus [kkus gkrs gSa \

(A) rhu (B) pkj

(C) ik¡p (D) vkB

How many columns a Journal has ?

(A) Three (B) Four

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 (C) Five (D) Eight

19- futh bLrseky ds fy,] QeZ ds Lokeh }kjk fy, x, eky ds fy, uke gksrk gS &

(A) jksdM+ [kkrk (B) iw¡th [kkrk

(C) vkgj.k [kkrk (D) buesa ls dksbZ ugha

Goods taken by the proprietor from the firm for personal use are

debited to :-

(A) Cash Account (B) Capital Account

(C) Drawings Account (D) None of these

20- [kkrkogh D;k gS \

(A) lgk;d cgh (B) Lekjd cgh

(C) iz/kku cgh (D) ;s lHkh

What is a Ledger ?

(A) Subsidiary Book (B) Memorandum Book

(C) Principal Book (D) All of these

21- [kkrkogh esa fdlh [kkrs ds i{kksa dh la[;k gksrh gS

(A) 1 (B) 2

(C) 3 (D) 4

Number of sides of a Ledger Account is :

(A) 1 (B) 2

(C) 3 (D) 4

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22- [kkrkcgh dk eq[; mís’; tkuuk gS %

(A) dqy foØ; (B) dqy Ø;

(C) O;kikj dk ykHk ;k gkfu

(D) ,d LoHkko ds lHkh ysu&nsuksa dk lkewfgd ifj.kke

The main object of Ledger is to know :

(A) Total Sales (B) Total Purchase

(C) Profit or Loss of the business

(D) Net effect of all the similar nature transactions

23- jksdM+ cgh ds [kkus gksrs gSa

(A) jkstukepk dh rjg (B) [kkrk dh rjg

(C) ryiV dh rjg (D) buesa ls dksbZ ugha

The columns of Cash Book is :

(A) Like a Journal (B) Like an account

(C) Like a Trial Balance (D) None of these

24- jksdM+ cgh] fy[ks tkus ds fy, gksrk gS %

(A) jksdM+ dh izkfIr (B) jksdM+ ds Hkqxrku

(C) (A) ,o (B) nksuksa (D) buesa ls dksbZ ugha

Cash Book is intended to record :

(A) Receipts of Cash (B) Payment of cash

(C) Both (A) and (B) (D) None of these

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25- NksVs Hkqxrkuksa dks fn[kk, tkus okyh cgh dks dgrs gSa

(A) [kqnM+k jksdM+ cgh (B) jksdM+ cgh

(C) nks [kkus okyh jksdM+ cgh (D) rhu [kkus okyh jksdM+ cgh

A Book used to record small cash payments is called :-

(A) Petty Cash Book (B) Cash Book

(C) Two column Cash Book (D) Three column Cash Book

26- ryiV gS ,d %

(A) [kkrk (B) fooj.k

(C) lwpuk (D) lkjka’k

Trial Balance is a/an :

(A) Account (B) Statement

(C) Information (D) Summary

27- lEifÙk [kkrs dk 'ks"k lnSo gksrk gS %

(A) uke (B) tek

(C) uke ;k tek (D) dqN ugha

Balance of assets account is always :

(A) Debit (B) Credit

(C) Debit or Credit (D) Nothing

28- ryiV dks cukus dh fof/k;k¡ gSa &

(A) 'ks"k fof/k (B) ;ksx fof/k

(C) ;ksx vkSj 'ks"k fof/k (D) mi;qZDr lHkh

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 Methods of Preparation of Trial Balance are :-

(A) Balance Method (B) Total Method

(C) Total and Balance Method (D) All of these

29- tks fofue; fcy fy[krk gS mls dgk tkrk gS %

(A) ys[kd (B) vknkrk

(C) izkIrdÙkkZ (D) buesa ls dksbZ ugha

One who draws the bill of exchange is called :

(A) Drawer (B) Drawee

(C) Payee (D) None of these

30- Hkkjrh; eqnzk gS ,d %

(A) fofue; foi= (B) psd

(C) izfrKk i= (D) cSad Mªk¶V

Indian currency is a :

(A) Bill of Exchange (B) Cheque

(C) Promissory note (D) Bank draft

31- fcy ds Hkqxrku ds fy, fdrus fnu fj;k;rh fnu ds :Ik esa fn, tkrs gSa \

(A) 30 (B) 03

(C) 365 (D) buesa ls dksbZ ugha

How many days are allowed as days of grace for Payment of bill ?

(A) 30 (B) 03

(C) 365 (D) None of these

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32- ysunkj ,oa cSad vf/kfod"kZ mnkgj.k gS %

(A) pkyw nkf;Ro ds (B) LFkk;h nkf;Ro ds

(C) (A) vkSj (B) nksuksa ds (D) buesa ls dksbZ ugha

Creditor and Bank overdrafts are the examples of :

(A) Current Liabilities (B) Fixed Liabilities

(C) Both (A) and (B) (D) None of these

33- foÙkh; fooj.k esa lfEefyr gS %

(A) ryiV (B) ykHk gkfu [kkrk

(C) vkfFkZd&fpV~Bk (D) (B) ,oa (C) nksukssa

The Financial statement consists of :

(A) Trial Balance (B) Profit & Loss Account

(C) Balance Sheet (D) Both (B) and (C)

34- vkfFkZd&fpV~Bk cuk;k tkrk gS %

(A) ,d vof/k fo’ks"k ds fy, (B) ,d fo’ks"k frfFk ij

(C) lEiw.kZ o"kZ ds fy, (D) buesa ls lHkh

Balance sheet is prepared :

(A) For a particular Period (B) On a particular date

(C) For the whole year (D) All of these

35- ykHk&gkfu [kkrk esa tek dh vf/kdrk dks dgrs gSa %

(A) 'kq) ykHk (B) 'kq) gkfu

(C) ldy ykHk (D) ldy gkfu

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 Excess of credit in Profit and Loss Account is called :

(A) Net Profit (B) Net Loss

(C) Gross Profit (D) Gross Loss

36- ;fn ykHk ykxr ewY; dk 25 izfr’kr gks] rks foØ; ewY; ij ykHk gksxk %&

(A) 20% (B) 30%

(C) 33 % (D) 40%

If Profit is 25% on cost price then the profit on Sale Price will be –

(A) 20% (B) 30%

(C) 33 % (D) 40%

37- m/kkj foØ; dh jkf’k Kkr dh tkrh gS %

(A) nsunkj [kkrs ls (B) ysunkj [kkrs ls

(C) jksdM+ [kkrs ls (D) buesa ls dksbZ ugha

Credit Sale is calculated from :

(A) Debtors Account (B) Creditors Account

(C) Cash Account (D) None of these

38- fuEufyf[kr esa dkSu&lh vewÙkZ lEifÙk gS \

(A) miLdj (B) [;kfr

(C) fofu;ksx (D) jksdM+

Which of the following is Intangible Asset ?

(A) Furniture (B) Goodwill

(C) Investment (D) Cash

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39- ryiV cuk;k tkrk gS %

(A) vadxf.krh; 'kq)rk dh tk¡p gsrq

(B) miØe ds vafre [kkrs cukus gsrq

(C) izR;sd [kkrs ds rqyukRed v/;;u gsrq

(D) mi;qZDr lHkh

Trial Balance is prepared to :

(A) Check the arithmetical accuracy

(B) Prepare Final accounts of the enterprise

(C) Comparative study of each account

(D) All of the above

40- ys[kkadu Hkk"kk gS %

(A) dEI;wVj dh (B) O;olk; dh

(C) euq"; dh (D) vf/kdkjh dh

Accounting is language of :

(A) Computer (B) Business

(C) Men (D) Officers

41- LFkk;h lEifÙk esa 'kkfey gSa %

(A) miLdj (B) Hkou

(C) e’khujh (D) ;s lHkh

Fixed Assets include :

(A) Furniture (B) Building

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 (C) Machinery (D) All of these

42- fcds gq, eky dh ykxr fudkysa %& izkjfEHkd jgfr;k ¾ :0 40]000] vfUre jgfr;k

¾ :0 20]000] Ø; ¾ :0 45]000

(A) :0 75]000 (B) :0 65]000

(C) :0 1]05]000 (D) :0 25]000

Find the cost of Goods Sold :- Opening stock = Rs. 40,000, Closing

stock = Rs. 20,000, Purchase = Rs. 45,000

(A) Rs. 75,000 (B) Rs. 65,000

(C) Rs. 1,05,000 (D) Rs. 25,000

43- etnwjh [kkrk gS %

(A) O;fDrxr [kkrk (B) okLrfod [kkrk

(C) ukeek= [kkrk (D) LFkk;h [kkrk

Wages account is :

(A) Personal account (B) Real account

(C) Nominal account (D) Fixed account

44- jkstukepk ys[kk ugha fd;k tkrk gS %

(A) O;kikfjd cV~Vk dk (B) udn cV~Vk dk

(C) nksuksa (A) ,oa (B) (D) buesa ls dksbZ ugha

No Journal entry is made for :

(A) Trade discount (B) Cash discount

(C) Both (A) and (B) (D) None of these

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45- ys[kkadu izeki cksMZ dh LFkkiuk gqbZ &

(A) 1971 (B) 1999

(C) 1977 (D) 1980

Accounting Standard Board was established in –

(A) 1971 (B) 1999

(C) 1977 (D) 1980

46- ys[kkadu lwpuk iz.kkyh esa fo’ks"krk,¡ gksrh gSa %

(A) mís’; (B) <k¡pk

(C) izfØ;k (D) mijksDr lHkh

The features of Accounting Information system are :

(A) Objective (B) Structure

(C) Procedure (D) All of the above

47- lEifÙk;ksa dk nkf;Roksa ij vkf/kD; dgykrk gS %

(A) ysunkj (B) iw¡th

(C) ykHk (D) buesa ls dksbZ ugha

Excess of assets over liabilities is called :

(A) Creditors (B) Capital

(C) Profit (D) None of these

48- O;olk; dh dqy lEifÙk;k¡ :0 50]000 gSa rFkk dqy nkf;Ro :0 15000 gS] rks iw¡th

dh jkf’k fdruh gksxh \

(A) :0 65]000 (B) :0 35]000

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 (C) :0 50]000 (D) :0 15]000

If the total assets of a business are Rs. 50,000 and total Liabilities Rs.

15,000, then what will be the amount of Capital ?

(A) Rs. 65,000 (B) Rs. 35,000

(C) Rs. 50,000 (D) Rs. 15,000

49- jksdM+ [kkrk gS ,d %

(A) O;fDrxr [kkrk (B) okLrfod [kkrk

(C) ukeek= [kkrk (D) cpr [kkrk

Cash Account is a :

(A) Personal Account (B) Real Account

(C) Nominal Account (D) Saving Account

50- cSad lek/kku fooj.k izk;% cuk;k tkrk gS %

(A) O;kikjh }kjk (B) cSad }kjk

(C) xzkgd }kjk (D) buesa ls lHkh

Bank Reconciliation statement is usually prepared:

(A) By Businessman (B) By Bank

(C) By Customer (D) All of these

51- O;olk; dk mís’; gS %

(A) ykHk mís’; (B) lsok mís’;

(C) nksuksa (A) vkSj (B) (D) mRiknksa esa feykoV

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 Objective of business is :

(A) Profit objective (B) Service objective

(C) Both (A) and (B) (D) Adulteration in Products

52- O;olk; gS %

(A) dyk (B) foKku

(C) dyk ,oa foKku nksuksa (D) buesa ls dksbZ ugha

Business is :

(A) An art (B) A science

(C) Art & Science both (D) None of these

53- fuEu esa ls dkSu ,d vkfFkZd fØ;k ugha gS \

(A) oLrqvksa dk mRiknu (B) oLrqvksa dk O;kikj

(C) is’ksoj lsok (D) eafnj esa iwtk djuk

Which of the following is not an economic activity ?

(A) Production of goods (B) Trading in goods

(C) Professional services (D) Worship in the temple

54- lcls O;kid {ks= gS %

(A) O;kikj dk (B) okf.kT; dk

(C) O;olk; dk (D) m|ksx dk

The most wide scope is of :

(A) Trade (B) Commerce

(C) Business (D) Industry

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55- ,dkdh O;kikj esa %

(A) iw.kZ xksiuh;rk jgrh gSA (B) xksiuh; ugha jgrh gSA

(C) xksiuh;rk ukeek= dh gSA (D) buesa ls dksbZ ugha

In sole trading there is :

(A) Full secrecy (B) No Secrecy

(C) Secrecy is nominal (D) None of these

56- lk>snkjh dk iath;u djkuk gS %

(A) ,sfPNd (B) vfuok;Z

(C) vko’;d (D) buesa ls dksbZ ugha

Registration of Partnership is :

(A) Voluntary (B) Compulsory

(C) Essential (D) None of these

57- ,d lkoZtfud dEiuh ds lnL;ksa dh vf/kdre la[;k gksrh gS %

(A) vlhfer (B) 07

(C) 200 (D) 50

The maximum number of members in a public limited company is :

(A) Unlimited (B) 07

(C) 200 (D) 50

58- dEiuh dh iw¡th fofHkUu la[;kvksa esa foHkDr gksrh gS] izR;sd Hkkx dgykrk gS \

(A) ykHkka’k (B) ykHk

(C) C;kt (D) va’k

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 The capital of a company is divided into number of Parts, each one of

which is called ?

(A) Dividend (B) Profit

(C) Interest (D) Share

59- foHkkxh; miØe esa gksrh gS %

(A) lsok Hkkouk (B) xksiuh;rk

(C) ferO;f;rk (D) ;s lHkh

In departmental undertaking there is :

(A) Service motive (B) Secrecy

(C) Economy (D) All of these

60- C;kt ugha nsus okyk [kkrk dkSu gS \

(A) pkyw [kkrk (B) cpr [kkrk

(C) LFkk;h tek [kkrk (D) vkorhZ tek [kkrk

The account on which interest is not allowed is ?

(A) Current Account (B) Saving Account

(C) Fixed Deposit Account (D) Recurring Deposit Account

61- okf.kfT;d cSad ds dk;ksZa esa 'kkfey gS %

(A) tek,¡ Lohdkj djuk (B) _.k iznku djuk

(C) ykSdj lqfo/kk (D) buesa ls lHkh

The functions of a commercial bank includes :

(A) Accepting deposits (B) Granting of Loans

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 (C) Locker Facility (D) All of these

62- chek ds i{kdkj gksrs gSa %

(A) 2 (B) 3

(C) 4 (D) 5

Parties to insurance are :

(A) 2 (B) 3

(C) 4 (D) 5

63- Hkkjr esa Mkd lsokvksa dk izkjEHk gqvk Fkk %

(A) 1737 esa (B) 1837 esa

(C) 1937 esa (D) buesa ls dksbZ ugha

Postal services started in India in :

(A) 1737 (B) 1837

(C) 1937 (D) None of these

64- va’kksa ds izdkj gksrs gSa %

(A) 4 (B) 3

(C) 2 (D) buesa ls dksbZ ugha

The kinds of shares are :

(A) 4 (B) 3

(C) 2 (D) None of these

65- dEiuh ds va’k/kkjh gksrs gSa %

(A) Lokeh (B) _.knkrk

22
 (C) nsunkj (D) buesa ls dksbZ ugha

Share holders of a company are :

(A) Owners (B) Creditors

(C) Debtors (D) None of these

66- NksVs O;olk;] iSnk djus esa lgk;d gS %

(A) vf/kd jkstxkj (B) vkfFkZd etcwrh

(C) (A) ,oa (B) nksuksa (D) buesa ls dksbZ ugha

Small business are helpful to generate:

(A) More employment (B) Economic strength

(C) Both (A) and (B) (D) None of these

67- oLrqvksa ds laxzg.k dk dk;Z djrk gS %

(A) QqVdj O;kikjh (B) Fkksd O;kikjh

(C) mRiknd (D) miHkksDrk

Storing of goods is done by :

(A) Retailer (B) Wholesaler

(C) Producer (D) Consumer

68- cgqla[;d nqdkuksa ij oLrqvksa dh fdLe gksrh gS %

(A) cf<+;k (B) ?kfV;k

(C) lkekU; (D) uk’koku

The quality of goods on multiple shops is –

(A) Superior (B) Inferior

23
 (C) Normal (D) Perishable

69- QqVdj O;kikjh eky csprk gS %

(A) miHkksDrkvksa (B) mRikndksa

(C) Fkksd O;kikfj;ksa (D) fuekZrk

A retailer sells goods to :

(A) Consumers (B) Producers

(C) Wholesalers (D) Manufacturer

70- dEiuh ftldk mRiknu ;k O;olk; ,d ns’k ls vf/kd ns’k esa gksrk gS %

(A) jk"Vªh; dEiuh (B) cgqjk"Vªh; dEiuh

(C) fons’kh dEiuh (D) ns’kh dEiuh

Company whose production or business are in more than one country,

is

(A) National Company (B) Multinational Company

(C) Foreign Company (D) Inland Company

71- cSafdax O;olk; esa yxh QeZ esa lk>snkjh dh U;wure la[;k gS %

(A) nks (B) ik¡p

(C) nl (D) chl

The minimum number of Partners in a firm carrying on banking

business is :

(A) Two (B) Five

(C) Ten (D) Twenty

24
72- fofue; i= gksrk gS %

(A) lk[k i= (B) vkns’k i=

(C) izfrKk i= (D) buesa ls dksbZ ugha

Bill of exchange is a

(A) Credit letter (B) Order letter

(C) Promissory Note (D) None of these

73- fuEukafdr esa ls dkSu&lh O;kolkf;d lsok gS \

(A) cSafdax (B) lapkj

(C) ;krk;kr (D) ;s lHkh

Which of the following is a business service ?

(A) Banking (B) Communication

(C) Transport (D) All of these

74- ,d vPNk czk.M gksrk gS %

(A) vf}rh; (B) ljy

(C) vklkuh ls ;kn j[kus ;ksX; (D) buesa ls lHkh

A good brand is :

(A) Unique (B) Simple

(C) Easy to remember (D) All of these

75- oLrq fofue; iz.kkyh ls vfHkizk; gS %

(A) udn Ø; (B) udn fcØh

(C) m/kkj fcØh (D) oLrq ds cnys oLrq dk fofue;

25
 The meaning of barter system is :

(A) Cash purchase (B) Cash sales

(C) Credit Sales (D) Exchange of goods by goods

76- 83-567 dks nks lkFkZd vadksa ds lfUudV O;Dr djsa %&

(A) 83.58 (B) 84

(C) 8 x 102 (D) 83.56

Express 83.567 correct to 2 significant figures :-

(A) 83.58 (B) 84

(C) 8 x 102 (D) 83.56

77- 56-0052 esa fdruh lkFkZd la[;k,¡ gSa \

(A) 2 (B) 4

(C) 6 (D) buesa ls dksbZ ugha

How many significant numbers are there in 56.0052 ?

(A) 2 (B) 4

(C) 6 (D) None of these

78- iznhi rFkk izeksn fdlh QeZ ds lk>snkj gSaA mudh iw¡th Øe’k% :0 4]00]000 ,oa :0

12]00]000 gSA mudh iwath dk vuqikr gksxk %

(A) 3 : 1 (B) 1 : 3

(C) 2 : 1 (D) 1 : 2

26
 Pradeep and Pramod are partners in a firm. Their capitals are Rs.

4,00,000 and Rs. 12,00,000 respectively. The ratio of their capital will

be :

(A) 3 : 1 (B) 1 : 3

(C) 2 : 1 (D) 1 : 2

79- fuEu vuqikrksa esa dkSu&lk vuqikr 3 % 2 ds cjkcj gS \

(A) 360 % 240 (B) 240 % 160

(C) 300 % 200 (D) buesa lHkh

Which of the following ratio is equal to the ratio 3 :2 ?

(A) 360 : 240 (B) 240 : 160

(B) 300 : 200 (D) All of these

80- ;fn ,d oLrq dk ewY; :0 53 gS] rks 9750 oLrqvksa dk ewY; D;k gksxk \

(A) :0 5]16]750 (B) :0 5]26]750

(C) :0 5]36]750 (D) buesa ls dksbZ ugha

If the price of one article is Rs. 53, then the price of 9,750 articles will

be :

(A) Rs. 5,16,750 (B) Rs. 5,26,750

(C) Rs. 5,36,750 (D) None of these

81- ;fn 10 fdyksxzke lsc dh dher :0 60 gS] rks 25 fdyksxzke lsc dh dher gksxh \

(A) :0 600 (B) :0 150

(C) :0 120 (D) :0 250

27
 If the price of 10 kg apple is Rs. 60, then the price of 25 kg apple will

be ?

(A) Rs. 600 (B) Rs. 150

(C) Rs. 120 (D) Rs. 250

82- ;fn 25 MkWyj ¾ :0 2]000 rsk 40 MkWyj dk eku fdrus :i;s gksxk \

(A) :0 1000 (B) :0 3200

(C) :0 4000 (D) buesa ls dksbZ ugha

If 25 Dollars = Rs. 2,000 then how many rupees are equal to 40

dollars?

(A) Rs. 1,000 (B) Rs. 3,200

(C) Rs. 4,000 (D) None of these

83- ------------- dk 60 izfr’kr ¾ 3

(A) 5 (B) 15

(C) 10 (D) 30

………. Of 60% = 3

(A) 5 (B) 15

(C) 10 (D) 30

84- :0 1600 dk 5 izfr’kr okf"kZd C;kt dh nj ls 3 o"kksZa dk lk/kkj.k C;kt gksxk %&

(A) :0 240 (B) :0 24

(C) :0 80 (D) :0 1600

Simple interest on Rs. 1600 @ 5% per annum for 3 years will be

28
 (A) Rs. 240 (B) Rs. 24

(C) 80 (D) Rs. 1600

85- fdrus le; esa :0 1250 ewy/ku ij 6 izfr’kr okf"kZd C;kt dh nj ls :0 300

C;kt gksxk \

(A) 3 o"kZ (B) 4 o"kZ

(C) 5 o"kZ (D) 6 o"kZ

In what time the amount of interest will be Rs. 300 on the Principal of

Rs. 1250 @ 6% P.a.

(A) 3 years (B) 4 years

(C) 5 years (D) 6 years

86- :0 2250 ij 4 izfr’kr dh nj ls cV~Vk ¾ \

(A) :0 180 (B) :0 90

(C) :0 225 (D) :0 220

Discount on Rs. 2250 @ 4% = ?

(A) Rs. 180 (B) Rs 90

(C) Rs. 225 (D) Rs. 220

87- fdlh oLrq dks ftl ewY; ij cspk tkrk gS] mls dgrs gSa %

(A) Ø; ewY; (B) ykxr ewY;

(C) foØ; ewY; (D) ykHk

The price at which an article is sold is known as :

(A) Purchase price (B) Cost price

29
 (C) Sale price (D) Profit

88- fdlh /kkrq dks 20 izfr’kr gkfu ij :0 60 esa cspk x;k] oLrq dk Ø;ewY; Fkk %

(A) :0 75 (B) :0 65

(C) :0 70 (D) :0 80

An article was sold for Rs. 60 at 20% loss. Its purchase price was …….

(A) Rs. 75 (B) Rs. 65

(C) Rs. 70 (D) Rs. 80

89- 10 izfr’kr] 10 izfr’kr rFkk 10 izfr’kr okys Øekuqlkj cV~Vs dk led{k ,d

lk/kkj.k cV~Vk gS %

(A) 10% (B) 70.1 %

(C) 72.9% (D) 27.1%

A Simple discount equivalent to a discount series of 10%, 10% and

10% is :

(A) 10% (B) 70.1 %

(C) 72.9% (D) 27.1%

90- lk/kkj.k C;kt dk lw= gS %

(A) I = (B) P =

(C) R = (D) T =

The formula of Simple interest is –

(A) I = (B) P =

30
 (C) R = (D) T =

91- 12 ehVj esa fdruk lsUVhehVj gksxk \

(A) 1000 lsUVhehVj (B) 1200 lsUVhehVj

(C) 2000 lsUVhehVj (D) buesa ls dksbZ ugha

How many centimeters will be in 12 meters ?

(A) 1000 centimeters (B) 1200 centimeters

(C) 2000 centimeters (D) None of these

92- ,d fuekZrk 10 izfr’kr ykxr ij vf/kd ysdj Fkksd O;kikjh dks eky csprk gSA ;fn

oLrq :0 440 esa fcdrk gS] rks ykxr ewY; gksxk \

(A) :0 440 (B) :0 400

(C) :0 4400 (D) :0 394

A manufacturer sold goods to wholesaler at cost plus 10%. If he sold

goods for Rs. 440, what will be the cost price ?

(A) Rs. 440 (B) Rs. 400

(C) Rs. 4400 (D) Rs. 394

93- tkiku dh eqnzk dk uke D;k gS \

(A) ;su (B) :i;k

(C) fj;ky (D) MkWyj

What is the name of currency of Japan ?

(A) Yen (B) Rupees

(C) Riyal (D) Dollar

31
94- 36 fdeh izfr ?kaVk dh pky dks ehVj izfr lsds.M esa O;Dr djsaA

(A) 36 m/s (B) 10 m/s

(C) 360 m/s (D) buesa ls dksbZ ugha

Express the speed of 36km/hour in meter per second.

(A) 36 m/s (B) 10 m/s

(C) 360 m/s (D) None of these

95- 40 % 90 % % 160 % x esa x dk eku gS %&

(A) 360 (B) 480

(C) 540 (D) buesa ls dksbZ ugha

The value of x in 40 : 90 : : 160 : x is :

(A) 360 (B) 480

(C) 540 (D) None of these

96- fdrus izfr’kr ds cjkcj gksrk gS \

(A) 50 (B) 20

(C) 100 (D) 5

equals to what percentage ?

(A) 50 (B) 20

(C) 100 (D) 5

97- 8421625 dks yk[k ds lfUudV O;Dr djsa %

(A) 84 yk[k (B) 85 yk[k

32
 (C) 840 yk[k (D) 9 yk[k

Express 8421625 nearest to Lakh :

(A) 84 Lakh (B) 85 Lakh

(C) 840 Lakh (D) 9 Lakh

98- 'kq) dqy fcØh & izR;{k ykxr ¾ ----------- \

(A) ldy ykHk (B) ldy gkfu

(C) 'kq) ykHk (D) 'kq) gkfu

Total Net Sales – Direct cost = …………. ?

(A) Gross Profit (B) Gross Loss

(C) Net Profit (D) Net Loss

99- 40 dk 30 izfr’kr ¾ \ dk 10 izfr’kr $ 2

(A) 90 (B) 100

(C) 80 (D) 110

30 % of 40 = ? of 10% + 2

(A) 90 (B) 100

(C) 80 (D) 110

100- ml edku dk ewY;] ftldks [kjhnus ij nyky dks 30 izfr’kr dh nj ls :0

18]750 nykyh nh x;h] Fkh

(A) :0 62]500 (B) :0 1]25]000

(C) :0 6]25]000 (D) :0 2]50]000

33
 The value of house, in the purchase of which the broker was paid 30%

brokerage amounting to Rs. 18,750 was

(A) Rs. 62,500 (B) Rs.1,25,000

(C) Rs. 6,25,000 (D) Rs. 2,50,000

Section-B

Short Answer Type Questions

iz’u la[;k 1 ls 30 rd y?kq mÙkjh; gSaA buesa ls fdUgha 15 iz’uksa ds mÙkj nsaA izR;sd iz’u

ds fy, 2 vad fu/kkZfjr gSaA (15x2=30)

Question No. 1 to 30 are Short Answer Type. Answer any 15 questions.

Each question carries 2 marks. (15x2=30)

1- vkfFkZd ,oa vukfFkZd fØ;k,¡ esa dksbZ nks vUrj crkb;sA 2

Give any two differences between Economic & Non economic

activities.

2- is'kk D;k gS \ 2

What is profession ?

3- ,dkdh O;olk; ds nks ykHk D;k gS \ 2

What are the two advantages of sole trading business ?

4- Lkk>snkjh dh ifjHkk"kk nhft,A 2

Define partnership.

5- dEiuh ,oa lk>snkjh esa dksbZ nks vUrj crkb;sA 2

State any two differences between company and partnership.

34
6- O;olk; izkjaHk djus ls iwoZ fopkj.kh; rRo dkSu&dkSu ls gSa \ 2

What are the elements to be considered while starting a business?

7- ns'k esa ik;s tkus okys fofHkUu izdkj ds cSadksa ds uke crkb,A 2

Name the different types of Banks in a country.

8- chek ds D;k&D;k ykHk gS \ 2

What are the advantages of Insurance ?

9- ys[kkadu ds nks mís’; crkb;sA 2

Give any two objects of accounting.

10- ykHk rFkk gkfu esa vUrj Li"V djsaA 2

Differentiate between profit and loss.

11- oLrq fofue; iz.kkyh D;k gS \ 2

What is Barter system ?

12- eky dk D;k vfHkizk; gS \ 2

What is the meaning of Goods ?

13- okLrfod [kkrk D;k gS \ 2

What is Real Account ?

14- ,d deZpkjh us :0 500 dk eky pksjh fd;k] tuZy izfof"V djsaA 2

Pass Journal entries – Goods worth Rs. 500 stolen by an

employee.

15- Ukkeek= [kkrk ds fy, MsfcV ,oa ØsfMV dk fu;e fy[ksaA 2

Write the Rule of Debit & Credit for Nominal Accounts.

35
16- jksdM+ cgh ds fofHkUu izdkjksa ds uke fy[ksaA 2

Name the various types of cash book.

17- cSad lek/kku fooj.k D;ksa cuk;k tkrk gS \ 2

Why is Bank Reconciliation Statement prepared ?

18- ryiV cukus dh nks fof/k;ksa ds uke crkvksA 2

Name two methods of preparing Trial Balance.

19- fcy dk vuknj.k fdls dgrs gSa \ 2

What is meant by Dishonour of Bill of Exchange ?

20- O;kikfjd [kkrk D;ksa cuk;k tkrk gS \ 2

Why is trading account prepared ?

21- Lkdy ykHk dh x.kuk djsa % foØ; ¾ :0 5]00]000] ldy ykHk foØ; dk 25

izfr’kr gSA 2

Calculate Gross Profit : Sales = rs. 5,00,000 and Gross Profit on

Sales is 25 %.

22- dk;Z’khy iw¡th D;k gS \ 2

What is working capital ?

23- foÙkh; fooj.k cukus dk eq[; mís’; D;k gS \ 2

What are the main objective of preparing Financial Statements ?

24- 176-5621 dk ,d n’keyo LFkku rd 'kq) eku fudkysaA 2

Find the value of 176.5621 correct to one decimal place -

36
25- 50 yhVj feJ.k esa nw/k ,oa ikuh dk vuqikr 4 % 1 gS ;fn bl feJ.k esa 10

yhVj ikuh feyk;k tk, rks izkIr feJ.k esa nw/k ,oa ikuh dk vuqikr fudkysaA 2

In a mixture of 50 litre, the ratio of milk and water is 4 : 1. If 10 litre

of water is added to the mixture, then in the resulting mixture,

calculate the ratio of milk and water.

26- ,d /kujkf’k dk lk/kkj.k C;kt 14 izfr’kr dh nj ls rhu o"kksZa esa :0 235-20 gS

/kujkf’k Kkr djsaA 2

The simple interest on a certain sum of money for 3 years at 14 %

per annum is Rs. 235.20. Find the sum.

27- ,d :0 5]000 dh oLrq 20 izfr’kr rFkk 15 izfr’kr ds Øekuqlkj cV~Vs ij

foØ; gsrw izLrkfor gS] rks oLrq dk foØ; ewY; fudkysaA 2

An item is offered for sale at Rs. 5,000, less successive discounts

of 20% and 15%. Find out the sale Price of the item.

28- ;fn A = B dk ] B = C dk ] rc A : B : C gS %& 2

If A = of B, B = of C then A : B : C is.

29- ;fn :0 100 dk deh’ku :0 1-125 gks rks :0 10]000 dk deh’ku fdruk

gksxk \ 2

If commission on Rs. 100 is Rs. 1.125, then how much

commission will be on Rs. 10,000 ?

30- 224 vkSj 1584 dk U;wure vuqikr fudkysaA 2

Find the minimum ratio of 224 and 1584.

37
 Long Answer Type Questions

iz’u la[;k 31 ls 38 nh?kZ mÙkjh; iz’u gSaA buesa ls fdUgha 4 iz’uksa ds mÙkj nsaA izR;sd iz’u

ds fy, 5 vad fu/kkZfjr gSaA (4x5=20)

Question no. 31 to 38 are Long answer Type. Answer any 4 questions. Each

question carries 5 marks. (4x5=20)

31- ,dkdh O;kikj ds ik¡p xq.kksa dks fy[ksaA 5

Write five merits of sole trading.

32- chek ds fofHkUu izdkjksa dk o.kZu djsaA 5

Explain the various types of insurance.

33- ,d lkbZfdy :0 10]800 esa foØ; djus ls 10 izfr’kr gkfu gksrh gSA fdl

ewY; ij bls cspk tk, fd 20 izfr’kr ykHk izkIr gks \ 5

There would be 10% loss if a cycle is sold at Rs. 10,800. At what

price should it be sold to earn a profit of 20% ?

34- :0 5]000 ij 5 izfr’kr izfro"kZ dh nj ls 2 o"kZ dk pØo`f) C;kt Kkr djsaA 5

Find the compound interest on Rs. 5,000 at 5% P.A. for 2 years.

35- 'kq) ykHk dh x.kuk djsa %& 5

udn foØ; ¾ :0 1]00]000] m/kkj foØ; ¾ :0 1]50]000] vizR;{k O;; ¾ :0

40]000 ,oa csps x;s eky dh ykxr ¾ :0 1]20]000-

Calculate Net Profit –

Cash sales = Rs. 1,00,000, Credit Sales = Rs. 1,50,000. Indirect

Expenses = Rs. 40,000 and Cost of goods sold = Rs. 1,20,000.

38
36- [kkrksa ds fofHkUu izdkjksa dk uke fy[ksaA muesa tuZy djus ds fu;e dks fy[ksaA5

Write the different types of Accounts. Describe the rules to

Journalising in these accounts.

37- fuEu ysu nsuksa ls ljy jksdM+ cgh rS;kj dhft, % 5

2021 :0

tuojh & 01 gkFk esa jksdM+ 10]000

tuojh & 05 udn Ø; 5]000

tuojh & 09 vxzoky LVksj dks Hkwxrku fd;k 3]500

tuojh & 20 udn foØ; 2]500

tuojh & 25 osru fn;k 1]800

tuojh & 30 e'khu [kjhnh 2]000

From the following transaction, Prepare a simple cash book –

2021 Rs.

January-01 Cash in hand 10,000

January-05 Cash purchase 5,000

January-09 Paid to Agrawal store 3,500

January-20 Cash sales 2,500

January-25 Paid salary 1,800

January-30 Purchased Machinery 2,000

39
38- O;kikfjd [kkrk ,oa ykHk gkfu [kkrk esa dksbZ ik¡p vUrj crkb,A 5

Give any five differences between Trading Account and Profit &

Loss Account.

40