|Board||Central Board of Secondary Education [CBSE]|
|Class||10th / X|
|Download||Sample Question Paper 2023-24|
|Subject||Elements of Book Keeping and Accountancy|
CBSE Class X Elements of Book Keeping Sample Question Paper
Download Central Board of Secondary Education [CBSE] Class 10th Elements of Book Keeping and Accountancy Sample Question Paper 2023-24 PDF Free Online
Download CBSE Class X Elements of Book Keeping Sample Question Paper
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CBSE Class X Elements of Book Keeping Sample Questions
1. Expenditure of revenue nature which gives benefit for more than one accounting period is classified as :
a) Capital Expenditure
b) Revenue Expenditure
c) Deffered Revenue Expenditure
d) None of these
An amount of ₹10,00,000 spent on purchasing a building is :
a) Revenue Expenditure
b) Capital Revenue
c) Deferred Expenditure
d) Capital Expenditure
2. Sale of goods is a
a) Revenue receipt b) Capital receipt
c) Deferred revenue expenditure
d) Revenue expenditure
3. Depreciation will be charged on which of the following?
d) Plant & Machinery
For charging depreciation on an asset
a) Installation charges are deducted and scrap value is added to the cost.
b) Installation charges and scrap value are added to its cost.
c) Installation charges are added and scrap value is deducted from the cost.
d) Installation charges and scrap value are deducted from its cost.
4. On 1st October, 2021 X Ltd. purchased a building costing ₹ 6,00,000. Depreciation is to be charged @10% p.a. by straight line method. What amount of depreciation will be charged for the year ending March 31, 2023?
a) ₹ 30,000
b) ₹ 60,000
c) ₹ 54,000
d) ₹ 57,000
A new machine was imported by Rahul Ltd. from Japan for ₹ 9,00,000 on 1st April, 2021 and 20% p.a. depreciation is charged as per written down value method. What will be the book value of machine on 31 March, 2023?
a) ₹ 7,20,000
b) ₹ 3,24,000
c) ₹ 5,40,000
d) ₹ 5,76,000
5. ___________ is not a cause of depreciation.
b) Wear & Tear
c) Fluctuation in Prices
d) Efflux of time
Under straight line method of charging depreciation, the amount of depreciation charged every year
c) Remains same
d) May increase or decrease
6. Statement I:- When Bank Reconciliation Statement is prepared with Credit balance as per Cash Book; the balance derived will be only Debit Balance as per Cash Book
Statement II:- Bank Reconciliation Statement is prepared by Bank.
a) Both the statements are false
b) Both the statements are true
c) Only statement II is true d) Only statement I is true
Which of the following transaction will be shown as less item while preparing Bank Reconciliation Statement with balance as per pass book given?
a) Interest on investment collected by bank.
b) Bank charges charged by bank
c) Cheque deposited in the bank not yet cleared
d) Bills paid by bank on standing instructions
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