CBSE Class 11 Accountancy Sample Paper 2013 (4)

CBSE Accountancy Sample Paper for Class 11 CBSE exams for CBSE Students. Based on CBSE and CCE guidelines. The students should practice these Question Papers to gain perfection which will help him to get more marks in CBSE examination. Please refer to more CBSE Class 11 question papers in other links. The CBSE Question papers are prepared based on trend in past examinations and expected questions in CBSE exams. Its always recommended by CBSE to practice the papers released by CBSE to get better exams in CBSE exams. CBSE Last Year Question Papers for class 11 for final/ term/ SA1/ SA2 Examinations conducted by Central Board of Secondary Education for all CBSE affiliated schools in India and abroad. Please refer to more CBSE Class Xl sample papers, question papers, HOTs etc in other links.


Accounts Class XI

General Instructions:

(i) This paper consists of two parts: A and B. Both parts are compulsory. Number of question is 26

(ii) Other all parts of a particular question at one place.

Part A: Financial Accounting

1. What is a cash transaction ? 

2. When should revenue be recognised ? 

3. What is imprest system of petty cash Book ? 

4. What is ‘Provision’ ? 

5. State any one important purposefor which reserves are created. 

6. Give two examples of ‘Capital Expenditure’. 

7. Prepare a bank reconciliation statement from the following:-  

On 31st December 2009 I had an overdraft of Rs. 750 as shown by my passbook. I had issued cheques amounting to Rs. 250 of which Rs. 200 worth only seen to have been presented for payment. Cheques amounting to Rs. 100 had been paid in by me on 30th December but of these only Rs. 75 were credited in the passbook. I also find that a cheque for Rs. 10 which I had debited to bank account in my books has been omitted to be banked. There is a debit of Rs. 25 in my passbook for interest. An entry of Rs.30 of a payment by a customer direct into the bank appears in the passbook. My pass book also shows a credit of Rs.60 to my account for interest on investments directly collected by my bankers.

8. What is suspense Account ? When is it opened ? 

9. On April 1,2010 the balance of Provision for Doubtful Debts Accounts was ` 3,000. Bad Debts amounted to ` 2,000 during the year. Debtors stood at ` 1,30,000 on March 31, 2011, Make a provision for doubtful debts @5%. During 2011-12 Bad debts are `2,200. Debtors stood at `7,600 on March 31, 2012 and provision @5% is to be make for doubtful debts. Prepare Bad Debts account for the year 2010-11 and 2011-12.

10. Mention the names of any two fixed assets and any two current assets.

11. (a) Explain cash book as a subsidiary book and a principal book. 

      (b) Explain the imprest system of petty cash book. 

12. What are the different types of errors ? Explain

13. Explain the following concepts 

    1. Money measurement concept

    2. Business entity concept

    3. Matching concept

14. State any six reasons when the ‘Cash book balance’ will be higher than the ‘pass book balance’.

Please refer to attached file for CBSE Class 11 Accountancy Sample Paper 2013 (4)

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