CBSE Board Class 11 Accountancy Sample Papers 2009
CBSE Board Sample Papers 2009 for Class 11 Accountancy
Maximum Marks: 100 Time Allowed : 03 Hrs.
General Instructions: -
1 This question paper contains 21 questions.
2 All questions are compulsory.
3 The figure in the braket indicates Marks allotted to each question.
4 Candidates can attempt the question in chronological order.
Q1.Point out one transaction which will affect capital only in an accounting equation? (2)
Q2.Distinguish between a promissory note and a bills of exchange. (2)
Q3.Give two examples of capital reserve. (2)
Q4.Calculate the closing capital to be shown in balance sheet of Mr.Niskarsh from the following particulars . (3)
Capital on the opening date Rs.50,000
Drawing during the year Rs.20,000
Interest on drawing Rs.2,000
Interest on capital Rs.5,000
Profit for the year Rs.10,000
Q5.How can you arrange the Assets and Liabilities in a Balance sheet ? (3)
Q6.Enter the following transactions in a Sales Book:
Sept. 1,Sold to Malhotra Bros. NewDelhi.
100 Lux soap@ Rs. 10 per soap.
200 Lux sampoo@ Rs. 2 per sampoo.
Less - 10% Trade Discount.
Sept. 10 Sold to Sanskar & Co. Raipur.
250 Parachute Hair Oil bottle @ Rs.20 per bottle
500 Vaseline Body Lotion Packets @ Rs.5 per packet
Delivery Charge Rs. 50/-
Less – 10% Trade Discount (3)
Q7.Explain how are Accounting Standards derived? (3)
Q8. Explain the users of accounting informations. (4)
Q9.A machine was purchased for Rs. 40,000 on 31.03.2003. Rs. 2,000 were spent for carrying cost and Rs. 3,000 were spent for installing the machine. The estimated life of the machine is fixed at 5 years after which the machine will provide Rs. 4,000 as scrap value. Calculate the amount of depreciation for the years 2003, 2004 and 2005 assuming the accounting year is
ended on 31st December energy year. (4)
Q10. Prepare a Bark Reconciliation statement from the informations given below :-
(i) Bank overdraft as per cash book as on 30th April ,2005 Rs. 2,000.
(ii) Cheques issued but not presented for payment Rs.1,250.
(iii) Rs. 25 charged by the bank on account of bank charges not yet entered in the cash book.
(iv) Rs. 800 in respect of a dishonored cheque were recorded in the pass book but not in cash book.
(v) Interest charged by the bank Rs.75 but not entered in the cash book. (4)
Q11. How do you identify the hidden adjustments while preparing the final account. (4)
Q12. Miku accepted a bill drawn by Chiku for Rs.5,000 after 3 months on January , 1 , 2005. On the due date, Miku becomes insolvent and a dividend at the rate of 40 paise in a rupee was received. Pass necessary journal entries in the books of Chiku and Miku. (4)
Q13. Rectify the following errors.
a.Purchase Book overcastted by Rs. 3,000
b.Purchase of machine for Rs. 5,000 was entered in the debit side of purchase account.
c.Sold goods to Mohan Rs. 12,000 entered in debit side of Sohan’s account as Rs. 1,200.
d.A major repairs to building Rs.25,000 was debited to repairs account.
e.Cash received from Shankar Rs. 4,000 was completely omitted to record.
f.Sales book undercasted by Rs. 2,500. (6)
Q14.What are the financial statements? What information do they provide? (6)
Q15.(a) Calculate Gross Profit from the following particulars :
Cost of good sold - Rs.24,000
Gross Profit - 25% on sales
(b) Explain the following Principles :-
(iii)Materiality. (3x2 =6)
Q16.Explain the following terms in accounting with examples: -
(f) Bank Overdraft (6)
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