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9rf.ia-'Ierm ~minatu m (2025-26)
XI Accountancy
<rime: 3 Xours Name: e~~
!M.~: 80 !J,f.ari§ cuu,: XI
Su6jea Cotu.· 055 Section:
<Date: 18.08.2025 <RJ,ffNo.:
PW HA :S>W P i

~instructions:
• This question paper contains 34 questions. All the questions are compulsory.
• Marks are indicated against each question.
• Questions from 1 to 20 carries I mark each.
• Questions from 21 to 26 carries 3 mark each.
• Questions from 2 7 to 29 carries 4 mark each.
• Questions from 30 to 34 carries 6 mark each.
Show working notes clearly.

Q.NO. PART A Marks

1 Last step of accounting process is: 1
a) Provide information to various parties who are interested in business
b) Record transactions in the books
c) To make summary in the form of financial statements
d) To classify the transactions under separate heads in the ledger
2 Internal users of accounting information are: 1
a) Potential Investors
b) Creditors
c) Management
d) Employees
3 Livestock includes: 1
a) Stock
b) Animals
c) Goods
d) Life Insurance Policy
4 Ghanshyam is a furniture dealer. Which one of the following will not be recorded 1
in his books?
a) Purchase of Timber for t 50,000
b) Sofa set worth t 40,000 taken to his home
c) Sale of household furniture fort 5,000
d) Dining table of~ 30,000 given to his friend as gift
5 Creditors of the business want to know: 1
a) Profitability of the Business
b) Capability of the business to pay higher salaries
 business
c) Creditworthiness of the
ies
d) En1ploy111ent Opportunit 1
6 Book-keeping n1eans: unts.
actio11s in the books of acco
a) Recording financial trn11s oks of original
bo
Ta kin g all steps from rec ording of trnmwcUons in the
b) ctl uccuur1ts.
entries tu p1-epm11tio11 of fin
ts
c) Pr-ep:-lring Final Accoun ts.
d) Tr1king nil steps afl
cr preparing final accoun
1
( 'urrent Lfabilitics do not
include:
7
a) Dills Payctble
b) Creditors
c) Outstanding Exp.
d) Debentures for the sale 1
ly for the sal es of _ _ _ and is never used
on
s The tenn sales is used
of - - - -
-
a) Assets, Invest111ents
b) Assets, Goods
ods
c) Intangible Assets, Go
d) Goods, Assets 1
re?
is the revenue expenditu
9 Which of the following an d ma chinery.
air of second-h
a) Wages paid for rep ing
-washing of build
b) Wages paid for white
truction of building
c) Wages paid for cons
lation of Furniture.
d) Wages paid for instal tion will be? 1
ing tra ns ac tio ns , the total of accounting equa
10 As a result of the follow
ca sh < 2,00,000.
(i) Started business with
25,000.
(ii) Purchased furniture<
credit < 60,000.
(iii) Purchased goods on
a) <2,85,000
b) <2,25,000
c) <2,35,000
d) <2,60,000 elled
ts, on e lab ell ed as As sertion (A) an d ot he r lab 1
temen
11 Given below are two sta
as Re aso n (R ).
n or gr ou p of
W he n an Ac co un t rep resents a particular pe rso
Assertion (A): l account.
representative persona
persons, it is termed as count, Capital
Ou tst an din g Ac co un t, Prepaid Insurance Ac
Reason (R): Salaries nal accounts.
t, Dr aw ing s Ac co un t are representative perso
Accoun
ing is correct?
Which one of the follow
explanation of (A).
th (A ) an d (R ) are tru e and (R) is the correct
a) Bo planation of (A).
th (A ) an d (R ) are tru e but (R) is not the correct ex
b) Bo false.
c) (A) is true, but (R) is
is true.
d) (A) is false, but (R) . .
12 a tra de r sel ls go od d· h
ep are s: ..... wh ich co ntains the name of 1
Whe n s on ere tt, e pr ount of sale.
the party to whom
od s are so ld, the rat e, quantrty and the total am
go
a) Cash memo
b) Invoice
c) Debit note
d) Receipt
-

13. Rohan has returned goods worth ~ 20,000 to R. dh h

• Wh1c a cys yam• as• h~ fo un d it
• l1 docun1ent Wt'll be prepared by Radhcyshyam? ]
defective.
a) Invoice/ bill
b) Debit note
c) Credit voucher
d) Credit note
-
14. Insurance premiHm of, 12,000 pnid for one ycur 011 Isl /\ ugust 2024, uncxrircd iMurancc
J
-
premium is on 31st Mnrch 2025 will lw:
a) ~ 4,000
b) , 8,000
c) ~ 6.000
d) ~ 7.000
15. Sold good_s \Vorth list price of ( 8,000 at l 0% trade discount and 2% cash discount.
~~

1
-
25% l'\.'CC1ved at the ti1nc of transaction only. The amount posted to discount
account ,vill be:
a) ~ 36 on Debit side
b) ~ 144 on Credit side
c) ~ 144 on Debit side
d) ~ 40 on Credit side
16. Con1puter purchased for office use should be debited to: 1
a) Office Expenses Account
b) Office Equipment Account ..
c) Purchases Account
d) Miscellaneous Expenditure Account
17. The balance of bank column of cash book always shows a . 1
a) Debit
b) Credit
c) Either Debit or Credit
d) Neither Debit nor Credit
18. Debit balance of bank account in cash book shows: 1
a) Total amount deposited into the bank
b) Total amount withdrawn from the bank
c) Deposit amount in the bank
d) Overdraft balance
19. Asset sold on credit will be recorded in: 1
I
a) Sales Book
b) Journal Proper
c) Sales Return Book
d) Petty Cash Book
1
20. Out of the following, balance of which account is shown on the debit side of Trial
Balance:
a) Sales· Account
b) Purchase Return Alc
c) Sales Return Alc
d) Capital Ale
21. Prepare an accounting equation on the basis of the following transactions. 3
(i) Started business with cash t 50,000, Goods f 20,000, Creditors f l 0,000.
(ii) Credit purchase of goods from Sohan f 18,000
--
f
(iii)
Payment n1ac.k to Sohan in full settlement~ 17,5
00.
(iv)
Purchase of machinery for cas h' 20,000. --
(v)Dcprcdn\ion on machinery @10 p.a. _
-22 . - Roshan~ a Chartcrcl\ /\ccolmt cnrn
cd ~ \2,00 th
2025~ out of which he rc~dvcd ~ \ 0,50,000. ,00~ cluringd c fin ;;;~ ?~a~ ~~~6-
Ile incur~e ex~en .
\)\\t of wh kh, \ ,20~000
ore outstunding. I le ahm rece1ve<l his fees rela , , ,
pt-cvi\.)\\s ycnr ~ \ ~35~000 nnd also ting to
\1aid ~ 60,000 _clue on expense~ of last year.
Find \)Ut Rosh~1n s ,ncomc for 2024-2025 follo
1
wing the cash basts and accrual
--1
lx,s,s t)f acco unting. _
_ _
---r---~ \
_:,____
23. <..\,kulate the Missing Figures in the followin
- g cases: 3 1111,l
Case Opening Additional Drawings Prof
it Closing Total Liabilities
Capita\ Capital and Capital Assets
Loss
(i) 80,000 18,000 9,000 ? ? 1,40,000 16,240
(ii) 65,000 35,000 ? 17,000 1, 11,500 1,25,000 ?
(iii) ? 1,700 5,300 15,500 ? 1,12,000 30,100
24. State various types of accounting vouchers
. 3
25. Journalise the following transactions:
(a) Sold goo ds~ Harsh for ~ 50,000 3
at 20% trade discount and 5% cash
discount. Harsh paid 40% immediately thro
ugh a banker's cheque.
(b) Cash received from Ram on the beh
alf of Shyam ~ 5,000
' 26. Prepare an Analytical Petty Cash Book from
the following transactions. The 3
imprest amount is ~l 0,000.
April, 2021
~)
l Paid Cartage 250
2 Paid Metro fare 50
3 Paid for postage 500
4 Paid auto charges 600
5 Paid auto charges 100
6 Paid bus fare 400
7 Paid cartage
200
8 Paid for conveyance charges
700
27. Explain briefly any four advantages of acco
unting.
28. 4
State clearly what accounting principles are
fallowed or violated in each of the 4
following cases. State in each case as to wha
t would be the corre~t procedure to
be followed: ~
i. A company~h-heavy amount of~ 15,0
0,000 on publicity through TV and
Radio. It wishes to spread the expenditure
over a period of five years.
ii. A company values its closing stock
at market price of ~ 15,000 which
includes a profit margin of 12%.
iii. A company buys machinery for~ 5,00
,000 and wants to charge the amount
to its current Profit and Loss A/c.
iv. Assets are recorded in the books at the
cost incurred for acquisition of such
,--=-=--r-:---a_ss_e_ts_.- - - - - -
--------------
.___2_9._~P_r_e_pa_r_e_a_c_orr_e_c_t_tr_ia_l_b_al_an_c_e_fr_o_m_th_e_£ --i-----
_ol_lo_w_i_n..::.g_tn_·a_l_b_al.:..=.:a..::.::.nc-=..:e~i=n:....:w..:...:h=i.::.:ch:...t
=h=-er~e_a_re_.i - - : - - /
I•

-- -
7-----r•- -
-----r,-;:--
ccce::rt~a~in~n~1i~st~ak::e::s:....·- - - LF Debit Credit
.:..:Name of Accounts HaJa~c (f) , Balance (l')
---
:
L - -Pu-rcl-uis-\!S: - - - - - - 75t000
-
Adjustcd 20,000
-=-----
:
!
'
Closing Stock 30,000
Debtors I5,000
Creditors 25,000 - - - - -
-r
I"
:' Fixed Assets 30,000 - - t - - - -
I

Opening Stock --1------

_ . . - - - - - -------+- 10,000
', i- -::_
J Expenses 1,00,000
}
·; Sales 45,000
.I
Capital 1.75,000
1.75.000
I
,·

.i' Total 6
following transactions
of Abbay
:,•
urn al En trie s for the
.30. Pass the necessary Jo
Traders: be
ed f 10 ,00 0, die d in an accident and nothing could
Jan. 8 Manik, who ow
recovered from him. t of f 4,000 paying f 4,200 by cheque
,
tle d his ac co un
Jan. IO Lalit, a debtor set ed fro m him for late payment.
Cheque
f 200 being intere st ch arg
next day.
deposited into bank on the services to
of f 10 ,00 0 to Na nd an who provides 60% of his
Jan. 13 Paid salary stic purpose of Abbay.
business and rest for dome eque.
00 in Go ve rnm en t Bo nd s and payment made by ch
Jan. I4 Invested f 5,0 e.
embezzled by an employe
Jan. 20 Cash of f 5,000 2,00,000 from
d M ac hin ery for f 3,4 0,000 by taking loan of f
Jan. 21 Purchase cheque.
SBI and balance paid by 6
the ledger accounts
necessa ry Jo urn al En tries of the posting done in
31. (a) Pass the
m the following cases: Cr.
Pu rchase Account
(i) Dr. J.F. Amt.
J.F . Am t. Da te Particulars
Date Particulars (f)
(t)

15,000
To Cash Ale
Cr.
Shyam's Account
(ii) Dr. J.F. Amt.
ulars
J.F. Amt. Date Partic
Date Particulars (f)
(f)

By Purchase Ale 7,000

Cr.
(iii) Dr. Mohan's Account
Date Particulars J.F. An1t.
Date Particulars J.F. Amt. Cf)
(f)
To Cash Ale 3,400
To Discount
l 00 ~ ~ __ J_ _J_ _ _L _ L _
J l__ _J
ved Al
Recei.: e :: .~
.: :: .:
J -- -. J. .. .L _- -L ..

ki
 Cr.
Cash Account ---....
Dr. Date • Particulars J.F. Amt.
Date Patticulars J.F. Atnt. ~)
({)
By Mohan's Ale .. 3,400 -
-
-
Cr.
Acco unt
..
I
1)1scount Rccc1vcd
I
•
Dr. J.P. Amt.
Dtttc Pm1kulars J.F, AIll l• l)utc l'urticu1ars
<')
• Dy Mohan's A/c 100

. . Prepare Furniture Ale & Trendz Ltd.,

(b) AJay stru1cd a business on 01 •04•2024 •
✓vc LC\iger Accounts and Balance them.
2023-24 <')
April 1 Ajay started business with cash 50,000
May2 Purchased furniture for cash· 6,000
Aug. 12 Sold goods to Trendz Ltd. 9,600
Aug. 16 Cash withdrew for personal use 400
Oct20 Received cash from Trendz Ltd. 6,380
Discount allowed 120
Nov. 22 Sold goods to Trendz Ltd. 2,000
Jan.24 Sold good to Fashion Hub for cash 5,000
Jan.25 Sold goods to Myra Fashions ·and allowed them 10%
trade discount 7,500
Mach 31 Depreciation on Furniture @ 10% p.a.
32. Enter Toe Following Transactions in Two-Column Cash Book with Cash and
Bank Column of Ms. Lalita:
2025
f
January 1 Cash in Hand 1,25,000
Cash At Bank 2,75,000
January 4 Purchased goods
20,000
January 5 Sold goods to Meena
25,000
January 6 Cheque received from Meena in full settlement
24,500
January 8 Withdrawn from bank for personal use
25,000
January 10 Paid rent
15,000
January 12 Cheque received from Meena d~posited into bank
January 11· Cash deposited into bank 28,000
January 20 Bank charges 300
January 22 Interest allowed by bank 3,800
January 23 Received cash from Zakir 18,600
January 27 paid insurance premium by cheque 12,000
January 31 Deposited into bank the entire balance after retaining f30,000 in
business
33. Prepare Sales Book & Purchase Return Books of Mis Shyam Traders from
6
following details:
2024
Feb. 1 Purchased from Ambika Stationery
r
'
I
t
~
 1odozen Spiral Books
@ ~ 120
. per dozen
20 Re gisters @ f 25 per register
Less: Trade Discount @ I0%
sold to Raman Stationery
:

15 dozen Pens @ ~ 60 pe
r dozen
l' dozen
15 dozen Pencils @ t so pc
%
Less: Trade Discount @ 10
in us:
Raj Stationery purchased fro
~
15 Packets Printing paper @ ' 200 per packet
@ ~ 120 per packets
15 Packets Drawing Sheets
Less: Trade Discount @ l
S¾
Stationery:
Feb. 9 Goods returned to Ambika
2 dozen Spiral Books @
f 120 per dozen
4 RegiSters @f 25 per register
onery:
Feb. 12 Bougl(from Kamal Stati
ckets
1OPackets Wax Crayons @ f 120 per pa
f 80 per dozen
5 dozen Pencil Colors @
10%
Less: Trade Discount@
n Stationery:
Feb. 13 Goods returned by Rama
dozen
2 dozen Pens @ f 60 per
3 dozen Pencils @ f 50
per dozen
d to Kamal Stationery:
Feb. 16 Goods returne
f 120 per packet
1 Packet Wax Crayons @
f 80 per dozen
1 dozen Pencil Colors @
d by Raj Stationery:
Feb. 18 Goods returne
@ t 200 per packet
2 Packets Printing Paper 6
uming CGST and
low ing tra ns ac tions in the Journal to Mukul, ass
34. Enter the fo1
SGST @ 6% each:
trade
2024
s fro m Ch eta n of the list price of f 50,000 at 10%
Feb. 10 Purchased good
discount
of t 5,000
b. 15 Re tur ned go od s to Chetan of the list price
Fe his account.
id ca sh to Ch eta n t 45 ,000 in full settlement of
Feb. 18 Pa
Anshul fo rt 15,000
Feb. 20 Goods sold to
d goods of t 3,000
Feb. 21 Anshul returne discount.
cle are d the ac coun t after deducting t 440 as cash
Feb. 23 Anshul