SAMPLE QUESTION PAPER SUBJECT :- ACCOUNTANCY Class-XI

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1 SAMPLE QUESTION PAPER SUBJECT :- ACCOUNTANCY Class-XI

2 SAMPLE QUESTION Subject :- Accountancy Class-XI Full Marks - 90 Time allowed :- 3 hours General instructions :- i) All questions are compulsory ii) Attempt all parts of question at one place. 1.!öˆÏò xö% yˆïó ÃŸ à%! Ó í z_ó òyä ÉÈÙÈ 1x Answer the following Questions as directed 1X10 10 SÜ V Ãy õƒ ÃˆÏòÎ!û!_Ü! yó!ü (a) What is Accrual basis of Accounting? SáV!ë Ü!ÓÜ!öÓ yã ö Ü Ó ÉÈÙÈ Ü yóẙ ˆÜ y õyö#ó! yó!öü y ï Ìƒ ÓƒÓ yó Ü ˆÏÓ öèùè (i) ˆ Î yó ˆ y yó Ó y (ii) õyäöyòyó àî (iii) Ü ü ã yó #Óẙ (iv) í z õˆïó Ó Óà%ˆÏ y (b) Complete the sentence choosing the right alternative given below :- The Users of Accounting information of a companyi) Shareholders ii) Creditors iii) Employee iv) All of Above SàV xû ƒhsˇó #î ˆ öˆïòˆïöó ~Ü!ê í zòy Ó î òyä (c) Give an example of Internal transaction. SâV Ú!ë Ü Û Óy Úû% Û! ˆÏá!ÓÓÓ ˆÏîÓ ï ƒï y Îyã y z Ü Ó ÉÈÙÈ çyˆïóòy ~Ü!ê ÃyÌ!üÜ! yˆïóó Ó z (d) Justify the statement responding Right or Wrong Journal is a books of original entry. SäV!ë Ü í z_ó!ê!öó yã ö Ü ˆÏÓ ÓyÜ ƒ!ê õ)î Ü Ó ÉÈÙÈ!fiÌÓ!Ü hflï# õâô!ï ˆÏï xóã Î ôˆïü Ó!û!_ ÈÙÈ (i) y ÃyÆ ü) ƒ (ii) yóˆï Ï ü) ƒ (iii) á!ó òü) ƒ!óˆïîẙà yóˆï Ï ü) ƒ (iv) Óï üyö ü) ƒ (e) Complete the sentence choosing the right alternative given below :- Under Straightline method, the basis of calculating depreciations is - (i) Written down value

3 (ii) Scrap value (iii) Original cost less scrap value. (iv) Present value. Sã V ö#!ï àï û%!ü (f) What is error of Principle? SåÈV x #Ü õ!_ó ò%!ê í zòy Ó î òyä (g) Write two example of fictitious Asset. SçÈV Ú!ë Ü Û Óy Úû% Û! ˆÏá í z!=!ê Ó ï ƒï y Îyã y z Ü Ó ÉÈÙÈ xyî ÓƒˆÏÎ Ó! yˆïóó ˆí!Óê ˆçÓ í zm,_!öˆïò Ü ˆÏÓ (h) Justify the statement responding Right or Worng. Debit balance of income and Expenditure Account indicates surplus. Sé V!ë Ü í z_ó!ê!öó yã ö Ü ˆÏÓ ÓyÜ ƒ!ê õ)î Ü Ó ÉÈÙÈ ~Ü ï Ó ú y òy!á y õâô!ï ˆÏï Ã ï Ü Ó y Ω Ó öî ÈÙÈ (i) í zò Óï õe (ii) ˆÓ ÄÎẙ!ü (iii) yû «!ï Ó! yó (iv) Ãy!Æ Ãòyö! yó (i) Under single entry system, it is not possible to perpare- (i) a Balance sheet (ii) a Trial Balance (iii) a Profit & Loss Account (iv) a recipts and Payment Account S~è V!ë Ü í z_ó!ê!öó yã ö Ü Ó ÉÈÙÈ í z õy_ Ó y Î ÈÙÈ (i) ÜÑ yã yüy (ii) zö õ%ê (iii) xô üyæ õîƒ (iv) üyæ õîƒ (j) Choose the corect Alternative :- Data are called as :- (i) Raw Materials (ii) Input (iii) work-in-progress (iv) Finished goods 2. SÜ V 1 y çyö%î yó # 2013 yˆï x!ö!ÿ ï Óy!Ü Ó û!ó ÏƒÍ ÓƒÓfliyÓ ˆe!í ê ˆçÓ!åÈ 13ñ350 ê yü y yó y ÓåÈÓ xöyˆïòî Óy!Ü Ó õ!ó üyî!åè 8ñ850 ê yü y 31 ˆ!í ˆÏ Ó ñ 2013 yˆï ˆòöyòyÓ àˆïîó õ!ó üyî!åè 80ñ000 ê yü y ˆòöyòyÓ àˆïîó í z õó 10 ï yç yˆïó x!ö!ÿ ï Óy!Ü Ó û!ó ÏƒÍ ÓƒÓfliy,!T Ü Ó ÃˆÏÎ yçö#î çyˆïóòy òy!á y òyä 3 (a) On 1st January, 2013 the Balance of Provision for bad debt was Rs Bad debt during the year was Rs On 31st December, 2013 the balance of S

4 undry debtors was Rs 80, 000. Create provision for bad 10% P.a on Sundry debtors. 3 SáV Óy!î!çƒÜ %!u Ä Ãï ƒì õˆïeó üˆïôƒ õyì Ü ƒ!öˆïò Ü Ó 3 (b) Distinguish between Bill of exchange and Promissory Note. 3 SàV 31ˆ!í ˆÏ Ó 2013 ï y!ó ˆÏá üyæ ÓåÈˆÏÓ ˆöï yç# Üœ yˆïóó!öˆï ÿ_ öàò xyòyö Ãòyöà%! Çà!ë ï ˆÏÎ!åÈ ÉÈÙÈ 2013 ˆÏöÓ û ƒ õˆïòó ã Ñyòy ê yü yñ û!ï Ó!ú ÈÙÈ5000 ê yü yñ xö%òyö ê yü yó ÓƒyˆÏAÜ Ó %ò 3000 ê yü yó ˆÓï öèùè5000ê yü y û yí y Ä Ü Ó 4500 ê yü yó üç%ó # 7000 ê yü yó ˆê! ˆÏú yö!ó 1500 ê yü yó ç ˆÏÎyà!Ó!Ü Ä 3100 ê yü yó ÓyÍ!Ó Ü xö% yˆïöó áó ã 3200 ê yü yó 1 y çyö%î yó # yˆïï öàò 7500 ê yü yó ÓƒyˆÏAÜ çüy ê yü y!ó!óô áó ã 2500 ê yü y ç ˆÏÎyà Ü Î 20ñ000 ê yü y 31ˆ!í ˆÏ Ó 2013 yˆïï öàò ê yü y 31 ˆ!í ˆÏ Ó ñ 2013 ï y!ó ˆÏáÓ üyæ ÓåÈˆÏÓ Ó çöƒ Üœ yˆïóó öàò xyòyöèùè Ãòyö! yó Ü ˆÏÓ y 3 (c) Netaji club had the following recipts and Payments during the year ended 31st December, 2013 Membership Fee 2013 Rs ; Admission fee Rs 5000; Donation Rs 18750; Bank Interest Rs 3000; Salary Rs 5000; Rent & Tax Rs 4500; wages Rs 7000; Telephone bill Rs 1500 Sale of refreshments Rs 31500; Expenses of Annual function Rs 3200; Case in hand Rs 7500; cash at Bank Rs on 1st January Sundry Expenses Rs 2500; Refreshment purchase Rs 20,000 On 31st December, 2013 cash on hand Rs Prepare the Reccipt and Payment Account of the culb for the year ended 31st December, SâV!öˆÏ y= ï Ìƒ ˆÌˆÏÜ 30ˆ ç%öñ 2014 ï y!ó ˆÏá ˆüyê!Ó!Ü Ó õ!ó üyî ˆÓÓ Ü Ó ÉÈÙÈ 3 ˆòöyòyÓ àˆïîó ˆçÓ S1.7.13V 60ñ000ê yü y ˆòöyòyÓ àˆïîó!öü ê ˆÌˆÏÜ xì Ç@ˇÃ 95000ê yü y ÓyRy Ãòyö 15000ê yü y!óü Î ˆú Ó Í 5000ê yü y Ü% }î 1500ê yü y öàò!ó!ü 30ñ 000ê yü y ˆòöyòyÓ àˆïîó ˆçÓ S V 50ñ000ê yü y (d) From the following information calculate total sales for the year ended 30th June, Balance of Debtors (1.7.13) Rs Cash Collected from Debtors 60,00 Discount allowed Return Inward Bad Debt 5000 Cash Sales 30,000 Balance of Debtors ( ) 50,000 SäV Ü! õí zê yó Ó ˆÏï!Ü ˆÓyé (e) What do you mean by Computer? 3. SÜ V!ö!!áï ï Ìƒà%! Ó y yˆïîƒ 31ˆ üyã 2014 ï y!ó á ÓƒyˆÏAÜ Ó! yó!ü Ü Ó î!óóó î# Ã ï Ü Ó ÉÈÙÈ 4

5 From the following information Prepare a Bank Reconciliation Statement as on 31st March, 2014 (i) öàòyö Ó z xö% yˆïó ˆçÓ ê yü y (i) Bank balance as per cash Book Rs Sii)!Ó!û ß ˆã Ü çüy ˆòÄÎẙ ˆÏÎ!åÈ!Ü v 31ˆ üyã ï y!ó ˆÏá 5000 ê yü yó ~Ü!ê ˆã Ü õy Ó zˆïï ˆÜ!í ê Ü Óẙ Î!ö (ii) A Number of cheques were deposited into bank but on 31st March, 2014 a cheque for Rs 5000 was not credited is the pass book Siii) ˆüyê ê yü yó ˆã Ü Ü yê y ˆÏÎ!åÈ!Ü v ê yü y ˆï y yó çöƒ üye 3500 ê yü y ˆã Ü í z õfiìy! õï ˆÏÎ!åÈ (iii) Several cheques totalling Rs were issued but only cheques for Rs.3500 were presented to Bank for payment. Siv) ÓƒyAÜ Óẙ!Ó 5000 ê yü yó û ƒyç xyòyî Ü ˆÏÓ!åÈ öàò Ó zˆïï ˆ áy Î!ö (iv) The bank had directly collected dividend Rs 5000, but this was not entered is the cash book Sv) ÓƒyAÜ ã yç 125 ê yü y öàò Ó zˆïï ˆ áy Î!ö (v) Bank charge Rs 125 were not recorded in the cash book. SáV 1 y çyö%î yó #ñ 2013 ï y!ó ˆÏá y y Ó yòy 40ñ000ê yü yî ~Ü!ê Îsf Ü Î Ü Ó Îsf!ê Ó Ã!ï fiìy õö ÓƒÎ!åÈ 10ñ000 ê yü y 1 y ç% y zñ 2014 ï y!ó ˆÏá Îsf!ê ê yü yî!óü Î Ü Ó ~ÓÇ ~Ü z ï y!ó ˆÏá x õó ~Ü!ê Îsf ê yü yî Ü Î Ü Ó y y Ó yòy ñ Ã!ï ÓÍ Ó Ü ü y üyö ˆçÓ õâô!ï ˆÏï 10 ï yç yˆïó xóã Î ôyî Ü ˆÏÓ 31ˆ!í ˆÏ Ó ñ 2014 ï y!ó á õî hsˇ y y Ó yòyˆï Ó Ó zˆïï Îsf!ê Ó! yó ˆòáyÄ 4 (b) On 1st January, 2013 Saha Brothers Purchased a Machine for Rs 80,000. Installation cost of the Machine was Rs 10,000. On 1st July, 2012 the Machine was sold for Rs and on the same date another Machine was Purchased for Rs 1, Saha Brothers charged 10% P.a on diminishing balance Method. Show the Machinery account as it would appear in the books of Saha Brothers up to 31st December, SàV ê #Ü y ˆ ˆÏáy ÉÈÙÈ Si)!Ó! ï ü%öyú yçyï #Î ÓƒÎ Sii) âê öy (c) Write short noter :- 4 (i) Deferred Revenue Expenditure. (ii) Event. SâV hflï!!áï! yóó «ö Ä Ü! õí zê yó ã y! ï! yóó «ˆÏöÓ üˆïôƒ õyì Ü ƒ!öˆïò Ü Ó ÉÈÙÈ 4 (d) Distinction between Manual Accounting and Computerised Accounting SÜ V! yó!öü y üyˆïöó í zˆïj ƒà%! xˆï yã öy Ü Ó 5 4. (a) Discuss the objectives of Accounting standard. 5 SáV!ö!!áï á!ï Î yˆïöó ˆçÓ ˆÌˆÏÜ 31ˆÏ!í ˆÏ Ó ñ 2013 yˆï Ó ˆÓ ÄÎ y!ü Ã ï Ü Ó 5 òyî ü%= õò 50ñ000 ê yü y!óü # 1ñ05ñ000ê yü y xy ÓyÓ õe 22ñ000 ê yü y!m!ï ï!ó 8ñ000 ê yü y ÓrôÜ # }î 30ñ000 ê yü y Ü Î 84ñ000 ê yü y ˆê! ˆÏú yö!ó 3000 ê yü y ÃˆÏòÎ %![ 8500 ê yü y!ók y õö 3500 ê yü y

6 õyäöyòyó àî ê yü y ÃyÆ %ò 6100 ê yü y Îsf õy!ï 30ñ000 ê yü y yóˆï Ï!ÓÜ Î 2500 ê yü y Ü% }î 1000 ê yü y Ü% }î xyòyî 2200 ê yü y!ó!öˆïîẙà ê yü y ÃyÓ!Ω Ü üç%ï õîƒ ê yü y ˆòöyòyÓ àî ê yü y Ãy õƒ %!u 15ñ000 ê yü y ü) ôö 71ñ200 ê yü y x!hsˇü üç%ï õîƒ 20ñ000 ê yü y (b) Prepare a Tribal balance as at 31st December, 2013 from the following ledger balance. 5 Rs Rs Freehold Property 50,000 Sales 1,05,000 Furniture 22,000 Reserve fund 8000 Mortgage loan 30,000 Purchase Bills Payable 8,500 Telephone Bill 3000 Creditors 42,000 Advertisment 3500 Machinery 30,000 Interest Received 6100 Bad Debt 1000 Sale of Scrap 2500 Investment Bad Debt recovered 2200 Debtors Opeing stock Bill Receivable Capital 71,200 Closing stock 20,000 SàV 1 y ˆ ˆÏ Wz Ó ñ 2003 ï y!ó ˆÏá xó %ö ÓÓ %ˆÏöÓ í z õó 10ñ000 ê yü yó!ï öüy ˆüÎ yò# ~Ü!ê %!u Ü y!ê ÓÓ %ö %!u fl #Ü,!ï!òˆÏÎ xó %ˆÏöÓ!öÜ ê õyë y z xó %ö %!u!ê ÓyÍ!Ó Ü 6 ï yç yˆïó ÓyRyÎ û yaày z ˆüÎẙò õ)!ï ˆÏï ÓÓ %ö %!u!ê Ãï ƒyáƒyï Ü Ó ˆöy!ê Ç ÓyÓò 75 ê yü y áó ã xó %ö Ä ÓÓ %ˆÏöÓ Ó zˆïï ÃˆÏÎẙçö#Î çyˆïóòy òy!á y òyä 5 (c) On 1st September 2013 Arun draws a bill for Rs 10,000 at 3 months Maturity. Barun accepted the bill and returned to Arun. Arun discounted the 6% p.a Barun dishonured the bill on maturity. Noting charge and other expenses being incurred Rs.75. Show Necessary journal entries in the books of Arun and Barun. 5 SâV ö#ˆïã Ó û% à%! 30 ˆ ç%öñ 2014 yˆï ã) í yhs! yˆïóó õ)ˆïó ñ!ü v ˆÓ ÄÎ y!ü Ã ï Ü Ó yó õó ôó y õí û% à%! í z õî%= Óƒyáƒy ÇˆÏ yôö Ü Ó (d) Following errors are detected after Preparation of Trial balance, but before preparation of final Account as at 30th June, Rectify the following errors with suitable Narration : (i) Ü Î Ó zˆïï ˆÎyˆÏà 1700 ê yü y ˆÓ! ˆ áy ˆÏÎ!åÈ (i) Purchase day book overcast by Rs SiiV 2500 ê yü y ˆüÓẙü!ï áó ã Îsf õy!ï Ó! yˆïó ˆí!Óê Ü Óẙ ˆÏÎ ˆÏåÈ (ii) An amount of Rs 2500 paid for repairs debited to Machinery Account SiiiV ÓẙˆÏüÓ!öÜ ê ˆÌˆÏÜ 5000 ê yü y ˆ õˆïî!åè!ü v û% Ó ï É Ó! ˆÏüÓ! yó ˆÜ!í ê (iii) Received Rs 5000 from Ram wrongly credited to Rahim Account. SivV 10ñ000 ê yü yó xy ÓyÓ õe Ü Î Ü Ó y!ü v ò! ö Ü Î Ó zˆïï! yó ˆ áy

7 (v) Purehase Furuiture of Rs 10,000 entered is Purchase day book. SäV!ö!!áï!Ó ÏÎ à%! Ó çöƒ ï%!ü!ü!ü Ü Ó î òy!á y Ü Ó ˆÏÓ ÉÈÙÈ (e) What adjustment entries would you pass for the following :- 5 (i) ÓˆÏÜ Îẙ ˆÓï ö 5000 ê yü y (i) Outstanding salary Rs SiiV Ó#üyÓ ãñ yòy x!@ˇãü Ãòyö Ü Óẙ ˆÏÎ ˆÏåÈ 500 ê yü y (ii) Insurance Premium paid in advance Rs 500 SiiiV x!hsˇü üç%ï õîƒ ê yü y (iii) Closing stock valued Rs 50,000 SivV üy! Ü Óƒ!= àï ÃˆÏÎẙçˆÏö 2000 ê yü yó õîƒ í zˆï_y ö Ü ˆÏÓ ˆÏåÈ (iv) The owner withdraw goods Rs 2000 for personal purpose SvV 1000 ê yü y xyî x!ç ï ˆÏÎ ˆÏåÈ!Ü v ~áöä xyòyî Î!ö (v) Income of Rs 1000 earned, but not received 5. SÜ V!öˆÏ y= ˆ öˆïòö # xˆï yü ˆ ˆÏöÓ! yó Ó zˆïï ~Ü!ê ò% zâó y öàò Ó zˆïï!! õóâô Ü Ó ~ÓÇ ç% y z üyˆï Ó ˆ ˆÏ Ï ˆçÓ ê yö ç% y z yˆïï öàò ˆçÓ 1260 ÓƒyˆÏAÜ Ó ˆçÓ ç% y z x!ú ˆÏ Ó Ü yˆïçó çöƒ ê yü y ˆï y y ç% y z öàˆïò Ü Î Ü Ó y ç% y z # õ!óe Ó Ü yˆïó Ó!öÜ ê ˆÌˆÏÜ õyäî y ˆà 2750 SˆÏã Ü 2000 ê yü yó öàò 750 ê yü yv ç% y z õ!óe Ó Ü yˆïó Ó ˆã Ü ÓƒyˆÏAÜ õyë yˆïöy ÈÙÈ ç% y z öàˆïò õîƒ!ó!ü Ü Ó y ç% y z õ!óe Ó Ü yˆïó Ó ˆã Ü Ãï ƒyáƒyï ÈÙÈ ç% y z Óƒ!= àï ÃˆÏÎ yçˆïö ÓƒyAÜ ˆÌˆÏÜ í zˆï_y ö Ü Ó y 1È ç% y z Ãï ƒyáƒyï ˆã ˆÏÜ Ó õ!ó ÓˆÏï õ!óe Ó Ü yó 2000 öàˆïò Ãòyö Ü Ó ç% y z ÓƒyAÜ %ò Ãòyö Ü Ó 575 xìóy!ö!!áï!óóó î ˆÏï ~Ü!ê ÓˆÏŸ! ÏÜ á%ã Ó y öàò Ó z Ã ï Ü Ó ñ x@ˇãò_ öàò 200 ê yü y üyã yˆïï öàò ˆçÓ x@ˇãò_ öàò ê yü y Ãôyö Ü ƒy! Î yó ˆÌˆÏÜ ˆ õ ÈÙÈ üyã ü!ö yó # ÓÓò Ãòyö Ü Óẙ üyã ˆÓ û yí y Ãòyö Ü Ó y üyã ê ƒy!: û yí y Ãò_ üyã ˆ õyt y fiê ƒy õ ÓyÓò Ãòyö üyã Ü%! û yí y ˆòÄÎ y üyã x!ú fiê yˆïú Ó çöƒ ã y áó ã üyã Ü y! Ü üñ ˆ õö! ˆÜ öy 14.90

8 üyã!Óò%ƒÍ!Ó ˆòÄÎẙ üyã ºüö áó ã ˆòÄÎẙ üyã x!ú ê y z õóẙ zê yó ˆüÓẙüï Ü Óẙ üyã!ó!óô áó ã (a) Record the following trasaction of Sri Ashok sen in Double colum cash book and balance it at the end of the Month of July, july cash in hand 1260 cash at Bank july withdraw cash for office use th july Purchase goods in cash th july Received from Pabitra Sarkar (cheque Rs 2000; cash 750) th july Sri Pabitra Sarkar s cheaque sent into Bank th july Sri Pabitra Sarkar s cheaque dishonoured th july Withdraw from bank for personal use th july Received cash from Pabitra Sarkar in exchange of dishnoured cheaque th july Bank allowed interest 575 or From the following purticulars Prepare an Analytical Peety cash book, imprest cash being Rs Rs March 1 cash in hand Received from cheif cashier as - imprest cash 3rd March Paid for Stationery th March Paid for Railway freight th March Paid for Taxi fare th March Paid for Postal Stamp th March Paid to coolies th March Paid for tea to office staff th March Purchase ink, pen and pencil th March Paid for Eleetric bill th March Paid for Travelling Expenses th March Repairing charge for Type writter th March Sunday Expenses SáV # ƒyü y y Ü ï, Ü Ó ÓÓ y Ü, ï ˆ çyó ~Ó ˆçÓ Ä xöƒyöƒ ï Ìƒ ˆÌˆÏÜ 2014 yˆï Ó üyæ ÓåÈÓ ˆ ˆÏ Ï 30ˆ ç%ö ï y!ó ˆÏá ~Ü!ê Ü Î!ÓÜ Î! yó Ä yû «!ï! yó Ãhfl)Ïï Ü Ó ÉÈÙÈ 6

9 ÃyÓ!Ω Ü üç%ï õîƒ 20ñ000ê yü y Ü!ü ö 3000ê yü y Ü Î 1ñ10ñ000 ê yü y ÓƒyˆÏAÜ Ó %ò SˆÜ!í ê V 2000ê yü y!óü Î 1ñ75ñ000 ê yü y ˆòöyòyÓ 30ñ000 ê yü y üç%ó # 8000 ê yü y Îsf õy!ï 50ñ 000 ê yü y ˆÓï ö 10ñ000 ê yü y Ü% }î 1500 ê yü y Ü Î ˆú Ó Í 5000 ê yü y ÓƒÓ yó áó ã 4000 ê yü y xhs ˇü%á# û yí y 4000 ê yü y öàò ê yü y 10ñ000 ê yü y Ó! ü%á# û yí y 2500 ê yü y ü) ôö ê yü y Ãò_ ÓyRy 4150 ê yü y!óü Î ˆú Ó Í 8000 ê yü y ÃyÆ ÓyRy 4500 ê yü y xöƒyöƒ ï ÌƒyÓ # ÉÈÙÈ SiV x!hsˇü üç%ï õîƒ 2500 ê yü y SiiV ÓˆÏÜ Îẙ ˆÓï ö 2000 ê yü y SiiiV 2000 ê yü yó õîƒ!óöyü)ˆï ƒ öü%öy! yˆïó!óï Ó î Ü Óẙ ˆÏÎ!åÈ SivV ˆòöyòyÓ àˆïîó í z õó 10 ï yç yˆïó Ü% }ˆÏîÓ í z õó û!ó ÏƒÍ ÓƒÓfiÌy,!T Ü Ó SvV Îsf õy!ï Ó í z õó 10 ï yç yˆïó xóã Î ôyî Ü Ó xìóy 31ˆ!í ˆÏ Ó ñ 2013 ï y!ó ˆÏá xü Ó %Ó ˆÓ ÄÎ y!ü!öˆï Ãò_ ÉÈÙÈ ˆí!Óê ˆçÓ ê yü y ˆÜ!í ê ˆçÓ ê yü y Ü% }î 1500 ü) ôö xy ÓyÓ õe õyäöyòyó àî ˆÓï ö ÃˆÏòÎ %!u 5000 ÓyRy 3000 }î SÓy! Ï Ü 10%V 20ñ000!ÓK y õö 5000 ÓƒyAÜ %ò 1500 yˆïï öàò 7500 ÓyRy 3000 Ü Ó 600 ˆüyê yû 50ñ500 ÓƒyˆÏAÜ Ó ˆçÓ ˆòöyòyÓ 60ñ000 Ó#üyÓ ãñ yòy 3600 }ˆÏîÓ í z õó %ò 800 û yí y 6000 x!@ˇãü Ãò_ û yí y 1000 x!hsˇü üç%ï õîƒ 30ñ ñ250 1ñ68ñ250!ö!!áï!ü Ü Ó î ü)!óˆïóã öy Ü ˆÏÓ 31ˆ!í ˆÏ Ó ñ 2013 ï y!ó ˆÏá üyæ ÓÍ ˆÏÓ Ó çöƒ yû ˆ yü yˆïöó! yó ~ÓÇ ï y!ó ˆÏá í zòóï õe Ã ï Ü Ó ÉÈÙÈ 6

10 SiV xy ÓyÓ õˆïeó í z õó ï Ü Óẙ 10ê yü y yˆïó xóã Î ôyî Ü Ó SiiV ÓyÍ!Ó Ü Ó#üyÓ ãñ yòy 31ˆ üyã ñ 2014 ï y!ó á õî hsˇ ˆòÄÎẙ ˆÏÎ ˆÏåÈ SiiiV x!ï!ó = Ü% }î 1500 ê yü y Ü yê ˆÏï ˆÏÓ ~ÓÇ ˆòöyòyÓ àˆïîó í z õó 5 ï yç yˆïó Ü% }ˆÏîÓ í z õó û!ó ÏƒÍ ÓƒÓfiÌy ÓẙáˆÏï ˆÏÓ (b) From the following ledger balances and other information supplied by Sri Shyamal Saha, Prepare a Trading Account and Profit & Lots Accounts for the year ended 30th June, Rs Rs Opeing Stock 20,000 Salary 10,000 Purchase 1,10,000 Purchase return 5000 Sales 1,75,000 carriage inward 4000 wages 8000 carriage outward 2500 Discount allowed 4150 Debtors 30,000 Sales return 8000 Machinery 50,000 Discount received 4500 Bad Debt 1500 Commission 3000 Trade Expenses 4000 Bank Interest (cr) 2000 cash 10,000 capital other informations :- (i) closing stock valued Rs (ii) outstanding salary Rs 2000 (iii) Goods amounting Rs 2000 were distributed as free sample (iv) Geafe Prvision for Bad 10% p.a on Debtors. (v) charge 10% p.a on Mchinery. or Trial Balance of Shri Amal Basu as at 31st December, 2013 Debeit Balance Rs. Credit balance Rs Bad Dibt 1500 Capital Furniture creditors Salary Bills Payable 5000 Discount % Loan 20,000 Advertisment 5000 Bank Interest 1500 cash 7500 Discount 3000 Tax 600 Gross Profit 50,00 Bank balance Debtors 60,000 Insurance Premium 3600 Interest on loan 800 Rent 6000 Rent paid in Advance 1000 Closing Stock 30,000 1,68,250 1,68,250

11 Prepare Profit and loss Account for the year ended 31st December, 2013 and a balance sheet as on that date considering the following adjustment :- (i) Depreciation on Furniture to be 10% P.a (ii) Annual Insurance Premiun covered up to 31st March (iii) A further bad debt of Rs 1500 is to be written off and a provision for bad debts is to be 5% on Debtors. SàV!öˆÏ ˆöï yç# Üœ yˆïóó 31ˆ!í ˆÏ Ó ñ 2013 ï y!ó ˆÏá üyæ ÓÍ ˆÏÓ Ó ~Ü!ê xyòyöèùè Ãòyö! yó ˆòÄÎẙ ÉÈÙÈ xyòyö Ãòyö! yó xyòyö ê yü y Ãòyö ê yü y ÃyÓ!Ω Ü ˆçÓ ˆá yó Ó Oyü ˆÓï ö ãñ yòy ˆÓï ö Ä üç%ó # x!ú áó ã !Óò%ƒˆÏï Ó áó ã 1100 ˆüÓẙüï áó ã ˆê! ˆÏú yö áó ã 1600 òyö 10ñ000 áóˆïó Ó Ü yàç Ä üƒyày!çö 1500 ÃˆÏÓ!ú 2500 x!hsˇü ˆçÓ û yí y õ%óẙˆïöy 700 Ü yàç!óü Î xöƒyöƒ Ãy!Æ 12ñ00 64ñ400 64ñ400 x!ï!ó = ï ÌƒyÓ # ÉÈÙÈ (i) 2012 yˆï 2013 yˆï Ó ãñ yòy õyäîẙ!àˆïî!åè 5000 Èê yü y (ii) 2013 yˆï Ó ÓˆÏÜ Îẙ ãñ yòyèùè3750 ê yü y (iii) ÓˆÏÜ Îẙ ˆÓï ö ÈÙÈ1500 ê yü y (iv) 20 % yˆïó ˆü yó Ó OyˆÏüÓ í z õó xóã Î ôyî Ü Ó Sv) òyö Ä ÃˆÏÓ!ú ~Ó 60% Ïü) ôöy!î ï Ü Ó ˆÏï ˆÏÓñ í z õˆïó Ó!ÓÓÓ î ˆÌˆÏÜ Üœ yˆïóó xyî ÓƒˆÏÎ Ó! yó ï Ó # Ü Ó 6 xìóy SiV ü) ôö û yu yó!ü z y!ü û yˆïó,!t Î 3 SiiV í zòy Ó î ü) ôöçyï #Î ÓƒÎ Ä ü%öyú yçyï #Î ÓƒˆÏÎ Ó ÇK y òyä 3

12 (c) A receipts and Payments Accounts of Netaji club for the year ended 31st December, 2013 are given below :- Receipts Rs Payments Rs opeing balance Sports equipment Subseriptions :- salaries and wages Office expenses Electric charge 1100 Telephone charge 1600 Donation 5,000 Repairs 4,800 Entrance Fee 2500 Newspaper and Magazine 1500 Stall Rent Closing balance Sale of old Newspaper 700 Other receipts ,400 64,400 Additional information :- (i) Subseription received Rs 5000 in 2012 for 2013 (ii) Subseription outstanding for 2013 Rs (iii) Outstanding salary Rs 1500 (iv) Depreciation to be 20% P.a on sports equipment. (v) 60% Entrance Fees is to be eapitalised. or (i) What is capital Fund? How is it Created? 3 (ii) Define capital Expenditure and Revenue expenditure with example. 3 SâV 1 y çyö%î yó #ñ 2013 ï y!ó á ˆÏï %ò# õ ò_ ê yü y ü) ôö!öˆïî ~Ü!ê ÓƒÓ y %Ó % Ü ˆÏÓ ö #ò_ ïñ yó! yó ~Ü yó y òy!á y õâô!ï ˆÏï Ó yˆïáö 31ˆÏ!í ˆÏ Ó ñ 2013 ï y!ó ˆÏá! yó Ó zà%!!ö Ó ) õ xófiìyî ÃÜ y Ü Ó!Ó!Óô õyäöyòyó 10ñ000 ê yü yó Îsf õ!ï 25ñ000 ê yü yó ü%çï õîƒ 30ñ000 ê yü yó ˆòöyòyÓ àî 35ñ000 ê yü yó ÓƒyAÜ çüy ê yü yó ÃˆÏòÎ %!u 500 ê yü y #ò_ Ã!ï üyˆï 1000 ê yü y yˆïó ïñ yó ÓƒÓ y ˆÏï Óƒ!= àï ÃˆÏÎ yçˆïö ê yü y ï% ˆÏ ˆöö 1 y çyö%î yó #ñ 2013 ï y!ó ˆÏá!ï!ö x!ï!ó = ü) ôö! yˆïó 10ñ000 ê yü y!öˆïîẙà Ü ˆÏÓ!åÈˆÏ ö!ö!!áï!ó ÏÎ à%!! yóû% = Ü ˆÏÓ 31ˆÏ!í ˆÏ Ó ñ 2013 ï y!ó ˆÏá üyæ ÓÍ ˆÏÓ Ó ~Ü!ê yû ˆ yü yˆïöó!óóó î# ï Ó # Ü Ó ÉÈÙÈ SiV ˆòöyòyÓ àî ˆÏï Ãy õƒ ê yü yó 10 % xöyˆïòî ÓˆÏ àîƒ ˆÏÓ SiiV Îsf õ!ï Ó í z õó Óy! Ï Ü 10% yˆïó xóã Î ôyî Ü!Ó ˆÏï ˆÏÓ SiiiV ÓˆÏÜ Îẙ áó ã 1500 ê yü y SivV ü) ôˆïöó í z õó Óy! Ï Ü 10% yˆïó %ò ôyî Ü Ó xìóy xy!ì Ü xófiìyó!óóó î#!ü ~Ü yó y òy!á y õâô!ï ˆÏï!Ü û yˆïó yû Óy ˆ yü yö!öô yó î Ü Ó y Î 3+3 (d) Sri Sudip Dutta strated business on 1st January, 2013 with Rs as capital.

13 Sri Dutta kept his books on single entry system. On 31st December, 2013 his books disclosed the following position :- Sundry creditors Rs 10,000; Machinery Rs 25000; stock is 30,000; Debtors Rs 35000; Bank Rs 12500, Bills payable Rs 5000 Sri Dutta withdraw Rs 1000 p.m. in cash for his personal purpose. On 1st July, 2013 he introduced further capital of Rs 10,000. You are required to prepare a statment of profit and loss account for the year ended 31st December, 2013 after taking into consideration the following :- (i) 10% of Debtors proved to be bad. (ii) 10% p.a on Machinery to be charged. (iii) Outstanding expenses Rs 1500 (iv) Allow interest on 10% P.a or what is statement of Affairs? How profit or loss ascertained under single entry system? 3+3

SAMPLE QUESTION PAPER Class- XI Sub- MATHEMATICS

SAMPLE QUESTION PAPER Class- XI Sub- MATHEMATICS SAMPLE QESTION PAPER Class- XI Sub- MATHEMATICS SAMPLE QESTION PAPER Class- XI Sub- MATHEMATICS Time : Hrs. Maximum Marks : 00 General Instructions :. All the questions are compulsory.. The question paper