CBSE Board Accountancy Sample Papers for Class 11


Guess Paper 
Class – XI
Subject – ACCOUNTANCY
Time  : 3 hours         Marks: 100


1.Explain the meaning of the following terms with example: a. Debtors and creditors b. Receivables and payables.  -4

2.Following are the transaction of Amar Ltd post them into the ledger of Rakesh.      -6
2007
Feb 1  Rakesh purchased goods of Rs.5000
Feb 3  Rakesh sold goods of Rs.30000 to Amar
Feb 8  Rakesh paid cash of Rs.2000
Feb 10  He returned goods of Rs.2000 purchased by him

3.Show the accounting equation on the basis of the following   transactions.              (7+7)
a.opening balances of assets: cash Rs.40000, goods Rs.20000 and furniture Rs.1000
b.sold goods to Vikram on credit costing Rs.400 for Rs.500
c.paid salary in advance Rs.500
d.rent outstanding Rs.100
e.charge deprecation on furniture Rs.100
f.goods lost by fire Rs.500
g.purchased household furniture for Rs.15000, giving Rs.5000 in cash and balance through a loan.

4.Give  journal entries in the books of Mr.Naresh:  -10
2008
Jan 1  started business with Rs.10000
Jan 2  purchased goods from Gautam of Rs.1000 at 10% trade discount.
Jan 5  Naresh sold goods of Rs.5000 @5% trade discount and 10% cash discount.
Jan 10 Naresh returned goods of Rs.200
Jan 14 gave away as charity goods of Rs.500 and cash Rs.520.

5.Record the following in Double Column Cash Book of Savitri.
         -10
2006
Oct 1  cash in hand    2100
Bank overdraft   5600
Oct 3  purchased goods by cheque 1860
Oct 8  paid into bank   2000
Oct 10 cash sales at a discount of 2% 20000
Oct 15 received from Ankit Rs.300 and discount allowed Rs.25
Oct 20 purchased a computer and paid by cheque Rs.15900
Oct 25 deposited into bank all cash except Rs.100

6.Prepare purchase book from the following transactions of August 2004.       -10

Aug 4 purchased from Prem Bros. Delhi :
50 tins Golda Refined Oil @Rs.600 per tin
50 tins Postman Refined Oil @Rs. 300 per tin
40 bags sugar @ 1500 per Qt.(Weight of one bag 95 kgs)

Aug 16 purchased form Gain Chand Mahender Kumar
50 tins Golda Refined Oil @Rs.600 per tin
100 Bags Parmal Rice @Rs. 750 per bag

Aug 20 purchased from Mayank Trading Company
50 bags sugar @Rs, 1450 per Qt (Weight of one bag 95 kgs)
50 bags rice @Rs.750 per bag.

7.Prepare the sales book from the following transactions. -10
2004
Jan 1  sold goods to Nanda on credit 1000
Jan 5  sold goods to Desai and Co. 885, Vat @10%
Jan 15 Goods purchased by Anil from us Rs.8000 @10% trade discount.
Jan 18 sale made to Bhanu Mal Rs.2800, Vat @5%
Feb 3 goods purchased by Sunder 1500


8.Prepare petty cash book on the basis of the following transactions in the books of Swami Agencies. The cash book is maintained on imprest system.     -12
Date
Voucher no.
Particulars
Amount
2006
Jan 1
Jan 1
Jan. 10
Jan 18
1
201
202
204
205
206
207
208
209
210
211

Opening balance
Postage stamps purchase
Conveyance paid
Paid for snacks in office
Cartage paid
Stationery purchased
Taxi fare paid
Telegram charges
Stamps purchased
Drawing pins purchased
Sundry expenses

2000
55
65
130
15
85
78
24
12
6
320


9.Prepare purchased return and sales return book from the following transactions of December , 2004.      -12

Dec 2 returned to Baluja Shoe Company, Agra
50 repairs Chappals @Rs.100 per pair being not upto the approved sample. Less 10% trade discount

Dec 12 returned to Mayur Shoe Company, Amabala
20 pairs sports shoe @Rs.250 per pair
30 pairs P.T.  shoes @Rs.50 per pair being defective. Less 20% trade discount

Dec 18 Kashmir Boot House returned to us
10 pairs shoes @Rs.200 per pair being goods supplied without getting order. , vat @10%

Dec 23 college shoes, Ambala returned to us:
10 pairs ladies chappal @Rs.60 per pair
5 pairs ladies scandals @Rs.200 per pair

Dec 28 returned to rose shoes company
15 pairs school shoes @Rs.70 per pair
100 pairs plastic chappal @Rs.40 per pair


10.From the following particulars, ascertain the bank balance as per pass book as on 30th June,1996:     -12

1. Credit balance as per cash book on 30.6.97 Rs.3000

2. Interest debited by bank Rs.100

3. Bank charges debited by bank Rs.40

4. Cheques of Rs.5000 deposited but cheques of Rs.3700 were credited  by the bank upto 30.06.97

5. Two cheques of Rs.1500 and Rs.3000 were issued but only one    cheque of Rs.1500 was presented for payment

6. Dividend on shares Rs.750 collected by bank, but no entry has been passed in the cash book

7.Cheque issued but not recorded in the cash book Rs.1000

8.Debit side of the cash book underacted by Rs.1000

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