SECONDARY SCHOOL EXAMINATION – 2024 (ANNUAL)

Model Set
Sub. Code - 115
COMMERCE (Additional)

Time : 3 Hrs. 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 etc

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 ds 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 dk loZizFke iz;ksx gqvk Fkk A

(A) Hkkjr esa (B) bVyh esa

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

Book-Keeping was firstly introduced in

(A) India (B) Italy

(C) America (D) None of these

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2- ys[kkadu esa ys[kk gksrk gS&

(A) foÙkh; ysu&nsu dk (B) xSj foÙkh; ysu&nsu dk

(C) (A) rFkk (B) nksuksa dk (D) buesa ls dksbZ ugha

In accounts recording is made of

(A) Financial transaction (B) Non financial transaction

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

3- iqLrikyu ds tUenkrk gSa &

(A) dkVZj (B) ywdkl isfl;ksyh

(C) ek’kZy (D) buesa ls dksbZ ugha

The Father of Book-Keeping is:

(A) Carter (B) Lucas Pacioli

(C) Marshall (D) None of these

4- pkyw&lEifÙk gS %&

(A) QuhZpj (B) LVkWd

(C) Hkou (D) Hkwfe

Current asset is :

(A) Furniture (B) Stock

(C) Building (D) Land

5- pkyw nkf;Ro gS &

(A) ysunkj (B) jksdM+

(C) cSad (D) e’khu

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 Current liability is :

(A) Creditor (B) Cash

(C) Bank (D) Machinery

6- ewÙkZ lEifÙk gS %&

(A) [;kfr (B) isVs.V~~l

(C) eksVj dkj (D) buesa ls dksbZ ugha

Tangible asset is ;

(A) Goodwill (B) Patents

(C) Motor Car (D) None of these

7- LFkk;h lEifÙk gS

(A) LVkWd (B) QuhZpj

(C) udn (D) osru

Fixed Asset is

(A) Stock (B) Furniture

(C) Cash (D) Salary

8- buesa ls dkSu ewÙkZ lEifÙk ugha gS \

(A) dkWih jkbV~l (B) [;kfr

(C) (A) rFkk (B) nksuksa (D) buesa ls dksbZ ugha

Which of the following is not a tangible asset ?

(A) Copyright (B) Goodwill

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

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9- ,d O;fDr dks ftls QeZ dks /ku nsuk gS] dgykrk gS

(A) ysunkj (B) nsunkj

(C) foØsrk (D) buesa ls dksbZ ugha

A person to, whom money is owed by a firm is called

(A) Creditor (B) Debtor

(C) Seller (D) None of these

10- nksgjk ys[kk iz.kkyh esa ,d ysu&nsu ls lkekU;r% fdrus i{k izHkkfor gksrs gSa \

(A) 2 (B) 3

(C) 4 (D) buesa dksbZ ugha

How many sides are usually affected by a transaction in Double Entry

system ?

(A) 2 (B) 3

(C) 4 (D) None of these

11- Lokeh dk [kkrk gS &

(A) okLrfod [kkrk (B) ukeek= [kkrk

(C) O;fDrxr [kkrk (D) buesa ls dksbZ ugha

Proprietor’s Account is :

(A) Real Account (B) Nominal Account

(C) Personal Account (D) None of these

12- ;fn iw¡th :0 50]000 gS] nkf;Ro :0 30]000 gS rks lEifÙk;ksa dk ewY; D;k gS \

(A) :0 20]000 (B) :0 80]000

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 (C) :0 40]000 (D) :0 50]000

If the capital Rs. 50,000 and Liabilities Rs. 30,000 then what will be the

value of Assets ?

(A) Rs. 20,000 (B) Rs. 80,000

(C) Rs. 40,000 (D) Rs. 50,000

13- C;kt [kkrk gS

(A) ukeek= [kkrk (B) okLrfod [kkrk

(C) O;fDrxr [kkrk (D) buesa ls dksbZ ugha

Interest A/C is

(A) Nominal A/C (B) Real A/C

(C) Personal A/C (D) None of these

14- ^^vkus okys oLrqvksa ds [kkrs MsfcV rFkk tkus okyh oLrqvksa ds [kkrs ØsfMV** fu;e gS&

(A) O;fDrxr [kkrs dk (B) okLrfod [kkrs dk

(C) ukeek= [kkrs dk (D) buesa ls dksbZ ugha

The rule “Debit what comes in and Credit what goes out”, is of :-

(A) Personal Account (B) Real Account

(C) Nominal Account (D) None of these

15- igys ;k le; ls Hkqxrku ds fy, fn, x, NwV dks dgk tkrk gS

(A) O;kikfjd NwV (B) udn NwV

(C) deh’ku (D) buesa ls dksbZ ugha

A discount given for early or timely payment is called

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 (A) Trade discount (B) Cash discount

(C) Commission (D) None of these

16- cSad vf/kfod"kZ [kkrk fdl izdkj dk [kkrk gS \

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

(C) ukeek= [kkrk (D) izfrfuf/k O;fDrxr [kkrk

What type of account is Bank Overdraft ?

(A) Personal Account

(B) Real Account

(C) Nominal Account

(D) Representative Personal Account

17- ukeek= [kkrs dk mnkgj.k gS

(A) osru [kkrk (B) etnwjh [kkrk

(C) C;kt [kkrk (D) buesa ls lHkh

The example of Nominal Account is

(A) Salary account (B) Wages account

(C) Interest account (D) All of these

18- ys[kkadu izfØ;k esa igyk dne gS&

(A) ysu&nsuksa dh igpku djuk (B) jkstukepk cukuk

(C) [kkrkcgh esa [krkSuh djuk (D) buesa ls dksbZ ugha

First step of accounting process is :-

(A) Identification of transactions (B) Preparation of Journal

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 (C) Posting to ledger (D) None of these

19- jksdM+ cgh esa dkSu&ls ysu&nsu ugha fy[ks tkrs gSa \

(A) udn izd`fr ds (B) m/kkj izd`fr ds

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

Cash Book does not record transaction of -

(A) Cash nature (B) Credit nature

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

20- nks [kkus okyh jksdM+ cgh ds izdkj gSa &

(A) jksdM+ ,oa dVkSrh [kkus (B) cSad ,oa dVkSrh [kkus

(C) jksdM+ ,oa cSad [kkus (D) buesa ls lHkh

The type (s) of two column Cash Book is/are

(A) Cash and discount column (B) Bank and discount column

(C) Cash and Bank column (D) All of these

21- fdl [kkrs dk 'ks"k ryiV ds uke i{k esa fn[kk;k tkrk gS \

(A) udn [kkrk (B) QuhZpj [kkrk

(C) e’khu [kkrk (D) buesa ls lHkh

Balance of which account is shown at the debit side of Trial Balance ?

(A) Cash A/c (B) Funiture A/c

(C) Machinery A/c (D) All of these

22- ryiV rS;kj fd;k tkrk gS

(A) tuojh 1 dks (B) fnlEcj 31 dks

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 (C) vizSy 1 dks (D) fo’ks"k frfFk dks

Trial Balance is prepared on :

(A) 1st January (B) 31st December

(C) 1st April (D) A particular date

23- [kkrs ds ck;sa i{k dks dgk tkrk gS &

(A) uke i{k (B) tek i{k

(C) (A) rFkk (B) nksuksa (D) buesa ls dksbZ ugha

The left hand side of account is known as -

(A) Debit side (B) Credit side

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

24- jksdM+ [kkrk lEcfU/kr gS &

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

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

Cash Account is related with :-

(A) Real Account (B) Personal Account

(C) Nominal Account (D) None of these

25- iw¡th [kkrk lEcfU/kr gS &

(A) O;fDrxr [kkrs ls (B) vO;fDrxr [kkrs ls

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

Capital Account is related with :-

(A) Personal Account (B) Impersonal Account

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

26- [kkrk cgh 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 from balance of ledger ?

(A) Purchase Book (B) Sales Book

(C) Trial Balance (D) None of these

27- cgh [kkrk dk eq[; mís’; gS

(A) O;olkf;d ysu&nsuksa dk vfHkys[ku (B) [ksy laca/kh dk;ksZa dks djuk

(C) fdrkc i<+uk (D) buesa ls dksbZ ugha

The main objective of book-keeping is

(A) Recording of business transaction

(B) Functions related with games

(C) Book reading

(D) None of these

28- O;kolkf;d ysu&nsu esa fdrus i{k gksrs gSa \

(A) nks (B) rhu

(C) pkj (D) ik¡p

How many sides are there in business transaction ?

(A) Two (B) Three

(C) Four (D) Five

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29- deh’ku [kkrk lEcfU/kr gS

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

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

Commission Account is related with

(A) Personal A/C (B) Real A/C

(C) Nominal A/C (D) None of these

30- [kkrk&cgh izk:Ik esa fdrus [kkus gksrs gS \

(A) pkj (B) vkB

(C) nl (D) ik¡p

How many columns are there in ledger format ?

(A) Four (B) Eight

(C) Ten (D) Five

31- cSad [kkrs ds tek 'ks"k dks D;k dgrs gSa \

(A) cSad vf/kfod"kZ (B) cSad esa jksdM+

(C) (A) rFkk (B) nksuksa (D) buesa ls dksbZ ugha

What is the credit balance of Bank account called ?

(A) Bank Overdraft (B) Cash at Bank

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

32- vfUre [kkrs rS;kj djus esa loZizFke D;k x.kuk djrs gSa \

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

(C) udn@cSad 'ks"k (D) buesa ls dksbZ ugha

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 What is calculated at first when final account is prepared ?

(A) Gross Profit/loss (B) Net Profit/Loss

(C) Cash/Bank Balance (D) None of these

33- ;fn fcy dk Hkqxrku ns; frfFk dks ugha gksrk gS] rks bls dgrs gSa \

(A) fcy dk vknj djuk (B) fcy dk fuo`Ùk djuk

(C) fcy dk vuknj.k (D) fcy dk uohuhdj.k

If payment of a bill is not made on due date, then it is called -

(A) Honouring of the bill (B) Retiring of the bill

(C) Dishonouring of the bill (D) Renewal of the bill

34- vkdfLed NqV~Vh gksus ij ifjiDork frfFk gksrh gS

(A) vkxkeh fnu (B) iwoZ dk fnu

(C) mlh fnu (D) rhu fnu ckn

In case of sudden holiday, maturity date falls on

(A) Next day (B) Previous day

(C) Same day (D) After three days

35- 01-01-2023 dks jksek us latho ij 3 ekg vof/k dk ,d fcy :0 2]000 ds fy,

fy[kkA fcy dh ns; frfFk gksxh

(A) 01-04-2023 (B) 04-04-2023

(C) 03-04-2023 (D) buesa ls dksbZ ugha

On 01.01.2023, Roma draws a bill on Sanjeev for Rs. 2,000 for 3

months. The maturity date of the bill will be

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 (A) 01.04.2023 (B) 04.04.2023

(C) 03.04.2023 (D) None of these

36- gªkl yxk;k tkrk gS &

(A) pkyw lEifÙk ij (B) LFkk;h lEifÙk ij

(C) pkyw nkf;Ro ij (D) buesa ls dksbZ ugha

Depreciation is charged on

(A) Current asset (B) Fixed Asset

(C) Current liability (D) None of these

37- foØ; cgh esa fy[kk tkrk gS

(A) eky dk foØ; (B) lHkh m/kkj foØ;

(C) lHkh udn foØ; (D) eky dk lHkh m/kkj foØ;

In Sales Book, record is made for

(A) Sales of goods (B) All credit sales

(C) All cash sales (D) All credit sales of goods

38- fuEufyf[kr esa dkSu&lk pkyw nkf;Ro gS \

(A) iw¡th (B) nsunkj

(C) ysunkj (D) Hkou

Which of the following is a Current Liability ?

(A) Capital (B) Debtor

(C) Creditor (D) Building

39- [kkrksa dh vadxf.krh; 'kq)rk dh tk¡p gksrh gS

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 (A) jkstukepk ds }kjk (B) ryiV ds }kjk

(C) cgh [kkrk }kjk (D) buesa ls dksbZ ugha

The arithmetical accuracy of books of accounts is verified

(A) through Journal (B) through Trial Balance

(C) through Ledger (D) None of these

40- ,d O;fDr] ftls QeZ dks :i;k nsuk gS] dgykrk gS

(A) ysunkj (B) nsunkj

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

A person, who has to pay money to the firm is called

(A) Creditor (B) Debtor

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

41- lksgu dks udn eky cspk] blds fy, tek ¼ØsfMV½ fd;k tk,xk

(A) lksgu dk [kkrk (B) foØ; [kkrk

(C) udn [kkrk (D) buesa ls dksbZ ugha

Goods sold to Sohan for cash, what will be credited to ?

(A) Sohan’s A/C (B) Sales A/C

(C) Cash A/C (D) None of these

42- jksdM+ cgh ds ^udn [kkus* dk 'ks"k lnSo gksrk gS

(A) uke (B) tek

(C) uke ;k tek (D) buesa ls dksbZ ugha

The balance of ‘Cash Column’ of Cash Book is always

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 (A) Debit (B) Credit

(C) Debit or Credit (D) None of these

43- ryiV dh fo’ks"krk,¡ gSa

(A) ;g vadxf.krh; 'kq)rk dk izek.k gS

(B) ;g [kkrksa dk lkj gS

(C) ;g vfUre [kkrs rS;kj djus dk vk/kkj gS

(D) buesa ls lHkh

The features of Trial Balance are

(A) It is an evidence of arithmetical accuracy

(B) It is summary of accounts

(C) It is the basis of preparing final accounts

(D) All of these

44- ykHk&gkfu [kkrk D;k Kkr djus ds fy, rS;kj fd;k tkrk \

(A) ldy ykHk ;k ldy gkfu (B) 'kq) ykHk ;k 'kq) gkfu

(C) O;olk; dh foÙkh; fLFkfr (D) buesa ls lHkh

Profit and Loss account is prepared to find out what ?

(A) Gross Profit or Gross Loss (B) Net profit or Net Loss

(C) Financial position of business (D) All of these

45- ,d ls vf/kd uke vkSj tek djus dh izfof"V dks dgrs gSa &

(A) fefJr ys[ks (B) vafre ys[ks

(C) (A) rFkk (B) nksuksa (D) buesa ls dksbZ ugha

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 An entry with more than one debit and credit is called -

(A) Compound entry (B) Final entry

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

46- uke ¼MsfcV½ bafxr djrk gS &

(A) lEifÙk [kkrk esa o`f) (B) iw¡th [kkrk esa deh

(C) nkf;Ro [kkrk esa deh (D) buesa ls lHkh

Debit indicates -

(A) Increase in Asset A/C (B) Decrease in Capital A/C

(C) Decrease in Liability A/C (D) All of these

47- Hkkjrh; djsalh gS ,d &

(A) fofue; foi= (B) /kukns’k

(C) izfrKk i= (D) cSad Mªk¶V

Indian currency is a -

(A) Bill of exchange (B) Cheque

(C) Promissory note (D) Bank draft

48- jgfr;k ¼LVkWd½ gksrk gS &

(A) pkyw lEifÙk (B) LFkk;h lEifÙk

(C) ,d fuos’k (D) buesa ls dksbZ ugha

Stock is

(A) Current asset (B) Fixed asset

(C) An investment (D) None of these

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49- ys[kkadu Hkk"kk gS

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

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

Accounting is the language of

(A) Computer (B) Business

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

50- lEifÙk ds [kkrs dk 'ks"k lnSo gksrk gS

(A) uke (B) tek

(C) (A) rFkk (B) nksuksa (D) buesa ls dksbZ ugha

The balance of assets account is always

(A) Debit (B) Credit

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

51- O;olk; esa lQyrk ikus ds fy, vko’;d gS &

(A) dj&pksjh (B) csbZekuh

(C) dq’ky O;olkf;d laxBu (D) buesa ls dksbZ ugha

The essential for getting success in business is -

(A) Tax Evasion (B) Dishonesty

(C) Efficient business organisation (D) None of these

52- O;olk; dk mís’; ugha gS

(A) ykHk mís’; (B) lsok mís’;

(C) ykHk ,oa lsok mís’; (D) dj&pksjh

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 The Objective of business is not

(A) Profit objective (B) Service objective

(C) Profit and service objective (D) Tax evasion

53- O;kikj vax gS

(A) m|ksx dk (B) okf.kT; dk

(C) (A) rFkk (B) nksuksa (D) buesa ls dksbZ ugha

Trade is the part

(A) of Industry (B) of Commerce

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

54- ,sls O;kikj dks D;k dgrs gSa ftlesa vk;kr fd;k tkrk gS \

(A) fu;kZr O;kikj (B) vk;kr O;kikj

(C) ns’kh O;kikj (D) buesa ls dksbZ ugha

Business in which import is carried, called -

(A) Export trade (B) Import trade

(C) Home trade (D) None of these

55- ,dkdh O;kikj dh dfBukbZ;k¡ gS %

(A) NksVk vkdkj (B) lhfer iw¡th

(C) vlhfer nkf;Ro (D) buesa ls lHkh

The difficulties of a Sole trade is/are

(A) Small size (B) Limited Capital

(C) Unlimited Liability (D) All of these

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56- ^^ykHk dk c¡Vokjk ugha fd;k tkrkA** ;g dFku crkrk gS &

(A) ,dkdh O;kikj (B) lk>snkjh

(C) dEiuh (D) buesa ls dksbZ ugha

“Profit do not be shared.” This statement refers to -

(A) Sole Trade (B) Partnership

(C) Company (D) None of these

57- lk>snkjh dh LFkkiuk QyLo:Ik gksrh gS

(A) O;fDr;ksa ds chp le>kSrk (B) dkuwu }kjk

(C) Ø;&foØ; }kjk (D) ljdkj ds ykblsUl }kjk

Partnership is formed as a result of

(A) An argreement among individuals

(B) By Law

(C) By Purchase-Sale

(D) By License from the Government

58- ,d lkoZtfud dEiuh esa lnL;ksa dh U;wure la[;k gksrh gS

(A) 02 (B) 200

(C) 07 (D) vlhfer

The minimum number of members in a public company is

(A) 02 (B) 200

(C) 07 (D) Unlimited

59- lcls vf/kd nj ls C;kt feyrk gS

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

(C) LFkk;h tek [kkrs ij (D) buesa ls dksbZ ugha

The maximum rate of interest is allowed on :

(A) Current Account (B) Saving Account

(C) Fixed Deposit Account (D) None of these

60- Hkkjr dk dsUnzh; cSad gS

(A) vkjŒ chŒ vkbZŒ (B) ,lŒ chŒ vkbZŒ

(C) vkbZŒ lhŒ vkbZŒ lhŒ vkbZŒ (D) ,pŒ MhŒ ,QŒ lhŒ

The central bank of India is

(A) RBI (B) SBI

(C) ICICI (D) HDFC

61- dkSu&lk chek lk/kkj.kr;k ,d ls vf/kd o"kZ dss fy, fd;k tkrk gS \

(A) thou chek (B) vfXu chek

(C) lkeqfnzd chek (D) buesa ls dksbZ ugha

Which insurance is normally for a period of more than one year ?

(A) Life Insurance (B) Fire Insurance

(C) Marine Insurance (D) None of these

62- Hkkjr esa baVjusV dk mi;ksx gksrk gS &

(A) fo|ky;ksa esa (B) vLirkyksa esa

(C) O;olk; essa (D) buesa ls lHkh esa

In India, internet is used -

21
 (A) In Schools (B) In Hospitals

(C) In Business (D) In all of these

63- ,d vPNk czk.M gksrk gS

(A) ljy (B) vklkuh ls ;kn j[kus ;ksX;

(C) vf}rh; (D) buesa ls lHkh

A good brand is

(A) Simple (B) Easy to remember

(C) Unique (D) All of these

64- cgqla[;d nqdkuksa ij oLrq,¡ csph tkrh gS

(A) dsoy udn (B) dsoy m/kkj

(C) udn ,oa m/kkj nksuksa (D) buesa ls dksbZ ugha

On multiple shops, goods are sold on

(A) Only Cash (B) Only Credit

(C) Both Cash and Credit (D) None of these

65- FDI ls vk’k; gS

(A) fons’kh izR;{k fuos’k (B) fu%’kqYd izR;{k fuos’k

(C) LFkk;h tek fuos’k (D) buesa ls dksbZ ugha

FDI means

(A) Foreign Direct Investment (B) Free Direct Investment

(C) Fixed Deposit Investment (D) None of these

66- O;olk; ds {ks= esa Hkkjr esa lokZf/kd la[;k fdldk gS \

22
 (A) fuekZrkvksa dh (B) Fkksd O;kikfj;ksa dh

(C) QqVdj O;kikfj;ksa dh (D) la;qDr iw¡th dEiuh dh

Who has the highest number of people in the field of business in India?

(A) Manufacturers (B) Wholesalers

(C) Retailers (D) Joint stock company

67- miHkksDrk laj{k.k vf/kfu;e dc cuk \

(A) 1956 esa (B) 1990 esa

(C) 1986 esa (D) 1985 esa

When was the Consumer Protection Act enacted ?

(A) in 1956 (B) in 1990

(C) in 1986 (D) in 1985

68- cSad ,d laLFkk gS

(A) 'kS{kf.kd (B) /kekZFkZ

(C) euksjatu (D) foÙkh;

Bank is a/an institution.

(A) Educational (B) Religious

(C) Entertainment (D) Financial

69- lQy O;kikjh ds xq.k gS

(A) bZekunkjh (B) izHkkoh O;fDrRo

(C) ifjJeh (D) buesa ls lHkh

The merit of a successful businessman is

23
 (A) Honesty (B) Effective Personality

(C) Laborious (D) All of these

70- ,dkdh O;kikjh dk nkf;Ro gksrk gS

(A) vlhfer (B) lhfer

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

The liability of Sole trading business is

(A) Unlimited (B) Limited

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

71- Hkkjrh; lk>snkjh vf/kfu;e ikfjr gqvk Fkk &

(A) 1930 esa (B) 1932 esa

(C) 1956 esa (D) buesa ls dksbZ ugha

Indian Partnership Act was passed in

(A) 1930 (B) 1932

(C) 1956 (D) None of these

72- O;kolkf;d tksf[ke ds dkj.k gS

(A) ekuoh; (B) HkkSfrd

(C) izkd`frd (D) buesa ls lHkh

The cause of business risk is/are :

(A) Human (B) Physical

(C) Natural (D) All of these

73- dPpk vFkok rS;kj eky lqjf{kr j[kk tkrk gS

24
 (A) Hk.Mkjx`g esa (B) cSad esa

(C) chek dEiuh esa (D) vLirky esa

Raw material or finished goods are kept safe in

(A) Warehouse (B) Bank

(C) Insurance company (D) Hospital

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

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

(C) lkekU; (D) buesa ls dksbZ ugha

The quality of goods on multiple shops is

(A) Inferior (B) Superior

(C) Normal (D) None of these

75- Hkkjr rFkk usiky ds e/; gksus okyk O;kikj dgykrk gS

(A) ns’kh O;kikj (B) fons’kh O;kikj

(C) LFkkuh; O;kikj (D) buesa ls dksbZ ugha

The trade between India and Nepal is called

(A) Home trade (B) Foreign trade

(C) Local trade (D) None of these

76- 83-567 nks lkFkZd vadksa ds lfUudV gS %&

(A) 83.57 (B) 83.56

(C) 84 (D) 8 x 102

83.567 correct to the 2 significant figures is :-

25
 (A) 83.57 (B) 83.56

(C) 84 (D) 8 x 102

77- 80-386 x 50-678 dk ekud :Ik gksxk

(A) 8.0386 x 5.0678 (B) 0.80386 x 506.78

(C) 803.86 x 5.0678 (D) 0.80386 x 0.50678

The standard form of 80.386 x 50.678 be

(A) 8.0386 x 5.0678 (B) 0.80386 x 506.78

(C) 803.86 x 5.0678 (D) 0.80386 x 0.50678

78- ,d oLrq dk ewY; :0 2-75 gS rks 1]000 oLrqvksa dk ewY; gksxk

(A) :0 2]075 (B) :0 2]750

(C) :0 2]705 (D) :0 275

If the price of one article is Rs. 2.75, then the price of 1,000 articles will

be

(A) Rs. 2,075 (B) Rs. 2,750

(C) Rs. 2,705 (D) Rs. 275

79- :0 625 dk 5 izfr’kr okf"kZd C;kt dh nj ls 2 o"kksZa esa lk/kkj.k C;kt gksxk

(A) :0 62-05 (B) :0 62-50

(C) :0 62-40 (D) :0 65-20

The Simple interest on Rs. 625 at the rate of 5% per annum in 2 years

will be

(A) Rs. 62.05 (B) Rs. 62.50

26
 (B) Rs. 62.40 (D) Rs. 65.20

80- 40] 80 dk fdruk izfr’kr gS \

(A) 100 izfr’kr (B) 120 izfr’kr

(C) 150 izfr’kr (D) 50 izfr’kr

40 is what percent of 80 ?

(A) 100 % (B) 120 %

(C) 150 % (D) 50 %

81- ,d foØsrk ,d oLrq 20 izfr’kr ykHk ysdj :0 600 esa csprk gS rks oLrq dk Ø;

ewY; gS

(A) :0 550 (B) :0 500

(C) :0 480 (D) :0 720

A trader sells an articles for Rs. 600 at a profit of 20% then purchase

price of article is

(A) Rs. 550 (B) Rs. 500

(C) Rs. 480 (D) Rs. 720

82- ;fn feJ/ku ¾ ewy/ku $ x rks x gS

(A) C;kt (B) nj

(C) le; (D) buesa ls dksbZ ugha

If Amount = Principal + x then x is

(A) Interest (B) Rate

(C) Time (D) None of these

27
83- tkiku dh eqnzk dk uke D;k gS \

(A) ;su (B) MkWyj

(C) fj;ky (D) Vkdk

What is the name of currency of Japan ?

(A) Yen (B) Dollar

(C) Riyal (D) Taka

84- 0-816 cjkcj gS

(A) 81-6 izfr’kr (B) 0-816 izfr’kr

(C) 8-16 izfr’kr (D) buesa ls dksbZ ugha

0.816 is equal to

(A) 81.6 % (B) 0.816 %

(C) 8.16 % (D) None of these

85- 400 dk 30 izfr’kr ¾ x dk 10 izfr’kr $ 2] x dk eku gS

(A) 1200 (B) 1180

(C) 1000 (D) buesa ls dksbZ ugha

30 % of 400 = 10 % of x + 2, the value of x is

(A) 1200 (B) 1180

(C) 1000 (D) None of these

86- 50 izfr’kr rFkk 40 izfr’kr ds Øekuqlkj cV~Vs ds lerwY; ,d cV~Vk gS

(A) 90 izfr’kr (B) 80 izfr’kr

(C) 70 izfr’kr (D) buesa ls dksbZ ugha

28
 Successive discounts of 50% and 40% amount to a equivalent

discount of

(A) 90 % (B) 80 %

(C) 70 % (D) None of these

87- ;fn 1 MkWyj ¾ 80 :0 rks 150 MkWyj ¾

(A) :0 11]000 (B) :0 12]000

(C) :0 11]200 (D) buesa ls dksbZ ugha

If 1 Dollar = Rs. 80 then 150 Dollars =

(A) Rs. 11,000 (B) Rs. 12,000

(C) Rs. 11,200 (D) None of these

88- 65 iSlk ,d :i;k dk fdruk izfr’kr gS \

(A) 65% (B) 6.50 %

(C) 35% (D) 100%

65 Paise is what percentage of one Rupee ?

(A) 65% (B) 6.50 %
(C) 35% (D) 100%
89- ,d fo|ky; esa Nk=ksa dh la[;k 60 izfr’kr gS] ;fn Nk=kvksa dh la[;k 240 gS rks

Nk=ksa dh la[;k gksxhA

(A) 360 (B) 600

(C) 240 (D) buesa ls dksbZ ugha

If 60% of the students in a school are boys and the number of girls is

240, the number of boys is

29
 (A) 360 (B) 600

(C) 240 (D) None of these

90- :0 20]000 vafdr ewY; ds ,d Vsyhfotu dks :0 15]000 esa cspk x;kA cV~Vs dh nj

gS

(A) 15% (B) 20%

(C) 25% (D) 50%

A Televison of list price Rs. 20,000 was sold for Rs. 15,000. The rate

of discount is

(A) 15% (B) 20%

(C) 25% (D) 50%

91- :0 500 ds foØ; ij 25½ izfr’kr dh nj ls deh’ku gksxkA

(A) :0 127-50 (B) :0 125-50

(C) :0 25-50 (D) buesa ls dksbZ ugha

At the rate of 25½% commission on a sale of Rs. 500 will be

(A) Rs. 127.50 (B) Rs. 125.50

(C) Rs. 25.50 (D) None of these

92- % dk vk’k; gS

(A) 2 % 3 (B) 3 % 2

(C) 4 % 3 (D) 6 % 18

% means

30
 (A) 2 % 3 (B) 3 % 2

(C) 4 % 3 (D) 6 % 18

93- og rkfydk ftlesa ,d ls ysdj ukS oLrqvksa dh dher nh gqbZ jgs] dgykrh gS

(A) uokioR;Z rkfydk (B) vko`fÙk rkfydk

(C) rqyukRed rkfydk (D) buesa ls dksbZ ugha

The table showing the value of articles from 1 to 9 is known as

(A) Table on Nine (B) Frequency table

(C) Comparative table (D) None of these

94- lhrk rFkk xhrk fdlh QeZ esa lk>snkj gSaA mudh iw¡th Øe’k% :0 3]50]000 ,oa :0

5]00]000 gSA mudh iwath dk vuqikr gksxk

(A) 5 : 7 (B) 5 : 3

(C) 7 : 10 (D) 10 : 7

Sita and Gita are partners in a firm. Their capital are Rs. 3,50,000 and

Rs. 5,00,000 respectively. The ratio of their capital will be

(A) 5 : 7 (B) 5 : 3

(C) 7 : 10 (D) 10 : 7

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

(A) Ø; ewY; (B) foØ; ewY;

(C) ykHk (D) iw¡th

The price at which an article is sold is known as

(A) Purchase price (B) Selling price

31
 (C) Profit (D) Capital

96- f’koe~ ,oa fdlu ds osru dk vuqikr 5 % 9 gSA ;fn f’koe~ dk osru :0 6]000 gks

rks fdlu dk osru gksxk

(A) :0 10]800 (B) :0 12]000

(C) :0 10]000 (D) buesa ls dksbZ ugha

The ratio of the salaries of Shivam and Kishan is 5 : 9. If Shivam’s

salary is Rs. 6,000, then Kishan’s salary be

(A) Rs. 10,800 (B) 12,000

(C) Rs. 10,000 (D) None of these

97- 756543 dk ;FkkFkZ eku lSdM+s ds lfUudV gksxk

(A) 7565 (B) 7564

(C) 7566 (D) buesa ls dksbZ ugha

The value of 756543 nearest to hundred is

(A) 7565 (B) 7564

(C) 7566 (D) None of these

98- 5 yhVj esa fdruk lsUVhyhVj gksxk \

(A) 500 (B) 5000

(C) 50 (D) 0-50

How many centiliter will be in five litres ?

(A) 500 (B) 5000

(C) 50 (D) 0-50

32
99- ;fn x % 6 % % 12 % 24 gS] rks x dk eku gksxk

(A) 3 (B) 6

(C) 12 (D) 18

If x : 6 : : 12 : 24, the value of x is

(A) 3 (B) 6

(C) 12 (D) 18

100- 5 izfr’kr okf"kZd C;kt dh nj ls :0 10]000 dk 6 eghus dk lk/kkj.k C;kt gksxk

(A) :0 5 (B) :0 25

(C) :0 30 (D) :0 250

The simple interest of Rs. 10,000 @ 5% for 6 months will be

(A) Rs. 5 (B) Rs. 25

(C) Rs. 30 (D) Rs. 250

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- ,dkdh O;kikj dh nks fo’ks"krkvksa dks fy[ksaA 2

Write two characteristics of Sole trading business.

2- vkfFkZd fØ;kvksa ls vki D;k le>rs gSa \ 2

33
 What do you mean by economic activities ?

3- cSad ds fdUgha nks dk;ksZa dks fy[ksaA 2

Write any two functions of Bank.

4- O;olk; dh fo’ks"krk,¡ D;k gSa \” 2

What are the characteristics of Business ?

5- Lo&jkstxkj D;k gS \ 2

What is Self-employment ?

6- Fkksd O;kikjh ,oa [kqnjk O;kijh esa izeq[k nks vUrj dks fy[ksaA 2

Write any two main differences between wholesaler and retailer.

7- vUrjkZ"Vªh; O;kikj D;k gS \ 2

What is Inernational Trade ?

8- ys[kkadu ds dksbZ nks ykHk crk;saA 2

State any two advantages of accounting.

9- ijEijkxr oxhZdj.k ds vuqlkj [kkrksa ds izdkj crk;saA 2

State the types of accounts according to traditional classification.

10- jkstukepk dk izk:Ik nhft,A 2

Give the format of Journal.

11- nks [kkus okyh jksdM+ cgh ls vki D;k le>rs gSa \ 2

What do you mean by two-column Cash Book ?

12- ysunkj fdls dgrs gSa \ 2

Who is a creditor ?

34
13- fcy dk vuknj dSls gksrk gS \ 2

How does bill dishonours ?

14- fdUgha rhu pkyw lEifÙk;ksa ds uke crk;saA 2

State the name of any three current assets.

15- Lkksgu us :01]00]000 ls O;kikj izkjaHk fd;kA jkstukeps dh izfof"V D;k gksxh\ 2

Sohan started business with cash Rs. 1,00,000, what Journal

entries will be passed ?

16- O;kikj [kkrk cukus ds mís’; D;k gS \ 2

What is the objective of preparing Trading Account ?

17- udn cV~Vk D;k gS \ 2

What is Cash discount ?

18- Ø; ls D;k vk’k; gS \ 2

What is meant by purchase ?

19- ,d O;olk; dh dqy lEifÙk;k¡ :0 2]50]000 vkSj iw¡th :0 1]50]000 gS rks

nkf;Ro dh x.kuk djsaA 2

If total assets of business are Rs. 2,50,000 and capital Rs.

1,50,000. Calculate total liability.

20- [;kfr dks ifjHkkf"kr djsaA 2

Define Goodwill.

21- fofue; fcy ds nks i{kksa dks fy[ksaA 2

Write two parties of Bill of Exchange.

35
22- vfUre [kkrk dc cuk;k tkrk gS \ 2

When is the Final Account prepared ?

23- 20]160 dk 6 izfr’kr dh x.kuk djsaA 2

Calculate 6 % of 20,160

24- 120 yhVj nw/k esa 60 izfr’kr nw/k rFkk 40 izfr’kr ikuh gS] rks nw/k esa ikuh dh

ek=k crk;saA 2

In 120 litre milk there is 60% milk and 40% water. What is quantity

of water in milk ?

25- fdrus izfr’kr lk/kkj.k C;kt dh nj ls :0 75]000 ds ewy/ku ij 5 o"kksZa esa :0

1]05]000 gks tk,xkA 2

At what percent rate of simple interest Rs. 75,000 will amount to

Rs. 1,05,000 in 5 years ?

26- ,d ?kM+h :0 4]500 esa Ø; fd;k x;k vkSj :0 3]600 esa foØ; gqvk rks gkfu

dk izfr’kr D;k gksxk \ 2

A watch was purchased at Rs. 4,500 and sold at Rs. 3,600 then

what will be the percentage of loss ?

27- 1-21 x 2-42 dk eku n’keyo ds nks LFkku rd fudkysaA 2

Find the value of 1.21 x 2.42 to two decimal place.

28- fdlh ijh{kk esa 550 mEehnokj lQy jgs vkSj dqy mEehnokjksa dk 45 izfr’kr

vlQy gks x;sA cSBus okyksa dh dqy la[;k D;k Fkh \ 2

36
 In an examination 550 were successful and 45% of the total

candidates failed. What was the total number of candidates ?

29- ;fn :0 100 dk deh’ku :0 5-125 gks rks :0 10]000 dk deh’ku fdruk

gksxk \ 2

If commission on Rs. 100 is Rs. 5.125, then how much

commission will be on Rs. 10,000 ?

30- iw.kkZad ds lfUudV eku fudkysa %& 6425-48 2

Find the nearest integer value of 6425.48

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- lk>snkjh ds ik¡p fo’ks"krkvksa dks fy[ksaA 5

Write five features of Partnership.

32- O;kolkf;d leqnk; dks Hk.Mkjx`gksa ls dbZ ykHk gksrs gSaA ,sls fdUgha ik¡p ykHkksa

dks la{ksi esa le>kb,A 5

The business community gets many advantages from

warehousing. Briefly explain any five such advantages.

33- vfUre [kkrs ls vki D;k le>rs gSa \ muds cukus ds D;k mís’; gSa \ 5

37
 What do you understand by Final Accounts ? What are the

objective of preparing them ?

34- fuEufyf[kr 'ks"kksa ls 31 ekpZ 2023 dk ryiV cukb, % izkjafHkd LVkWd :0

20]000] Ø; :0 85]000] foØ; :0 1]00]000] Ø; okilh :0 8]000] iw¡th :0

60]000] osru :0 7]000] jksdM+ :0 5]000] deh’u izkIr :0 2]000] cSad

vf/kfod"kZ :0 5]000] e’khujh :0 58]000 A 5

From the following balances, Prepare a Trial Balance as on 31 st

March 2023 :-

Opening Stock Rs. 20,000, Purchase Rs. 85,000, Sales Rs.

1,00,000, Purchase Return Rs. 8,000, Capital Rs. 60,000, Salaries

Rs. 7,000, Cash Rs. 5,000, Commission received Rs. 2,000, Bank

overdraft Rs. 5,000, Machinery Rs. 58,000.

35- jkstukepk ,oa [kkrkcgh esa dksbZ ik¡p vUrj fyf[k,A 5

Write any five differences between Journal and Ledger.

36- uhps nks dkWye fn, x;s gSaA nksuksa dkWye esa feyku djrs gq, lgh mÙkj

fyf[k,A 5

1- jksdM+ [kkrk A- ikus okyk _.kh vkSj nsus okyk /kuh

2- nksgjk ys[kk iz.kkyh B- ,d okLrfod [kkrk gS

3- O;fDrxr [kkrs ds fu;e C. lHkh O;; _.kh ,ao lHkh vk; /kuh

4- okLrfod [kkrs ds fu;e D. ysu&nsu ds nksuksa igyqvksa dks ys[kk djuk

38
 5- ukeek= [kkrs ds fu;e E. vkus okyh oLrqvksa dks uke ,oa tkus okyh

oLrqvksa dks tek

There are two columns. You have to match the correct option of

Column-1 to Column-2

Column – 1 Column - 2

1. Cash Account A. Debit the receiver & Credit the

giver.

2. Double entry system B. Is a Real Account.

3. The Rule of personal A/c C. All expenses are debited & all

incomes are credited.

4. The Rule of Real A/c D. Entry for the both aspects of the

transactions.

5. The Rule of Nominal A/c E. Debit what comes in & Credit

what goes out.

37- dksbZ /ku lk/kkj.k C;kt dh nj ls 2 o"kksZa esa :08]800 rFkk 3 o"kksZa esa :0 9]200

gks tkrk gSA rks ewy/ku dh jkf’k fudkysaA 5

A sum of money at simple interest rate becomes Rs. 8,800 in 2

years and Rs. 9,200 in 3 years then find the principal amount.

39
38- ,d iqLrd :0 1]080 esa foØ; djus ls 10 izfr’kr dh gkfu gksrh gSA fdl

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

There would be 10% loss if a book is sold at Rs. 1,080. At what

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

40