Department NCT Delhi Education Department
Download  Sample Question Paper 
Class Class XI
Subject Accountancy
Year 2022-23
Document Type PDF
Official Website

Delhi Class 11 Accountancy Sample Question Paper

Download Delhi Education Department DoE Delhi Class 11th Accountancy Sample Question Paper 2022-23

Download Delhi Board All Classes Sample Question Papers 2022-23 Here

Download Delhi Class 11th Accountancy Sample Question Paper

Delhi Class 11 Accountancy Sample Question Paper Download Here

Delhi Class 11 Accountancy Sample Questions

1. Which of the following transactions is not of financial character?
(A) Purchase of asset on credit
(B) Purchase of asset for cash
(C) Withdrawing of money by owner for personal use
(D) Strike by Employees

2. Ledger is related to :
(A) Provide information to various parties who are interested in business enterprise.
(B) Record transactions in the books.
(C) To make summary in the form of financial statements.
(D) To classify the transactions under separate heads in the ledger.

3. Principle of conservation takes into account:
(A) All future profits and losses
(B) All future profits and not losses
(C) All future losses and not profit
(D) Neither profits nor losses of future

4. Capital invested by owner Show as a liabilities in balance sheet due to
(A) Business Entity Concept
(B) Matching Concept
(C) Accounting Period Concept
(D) Historical cost concept

5. Cash discount is allowed @10% on Rs.7,750. The amount paid will be _______.
(A) Rs. 7,000
(B) Rs. 6,925
(C) Rs. 6,900
(D) Rs. 6,975

6. Sumit, who owed Rs. 10,000 become insolvent. 70 paise in a rupee was received from his estate. Bad Debts Account will be debited by:
(A) Rs. 10,000
(B) Rs. 5,000
(C) Rs. 1,500
(D) Rs. 3,000

7. Sunil purchased 1,000 add Ger Roller Pens@ Rs.50 each less Trade Discount of 20%. Purchase Account will be debited by:
(A) Rs.50,000
(B) Rs.40,000
(C) Rs.45,000
(D) Rs.60,000

8. Outstanding Rent is a……………………. account.
(A) Personal
(B) Nominal
(C) Real
(D) None of these

9. Repair expenses paid on purchase of an old machine debited to _______.
(A) Repair Account
(B) Machinery Account
(C) Misc Expenses Account
(D) None of these

10. According to which concept the same accounting method should be used each year.
(A) Prudence
(B) Materiality
(C) Consistency
(D) Historical cost concept

11. Where amount of Trade discount given on sale will be recorded?
(A) Journal Book
(B) Cash Book
(C) Sales Book
(D) None of these

12. The differences between the cash-book and bank pass-book is caused by:
A. Timing differences on recording of the transactions.
B. Errors made by the business
C. Errors made by the bank
D. All of the above

13. Bank reconciliation statement is prepared to reconcile_______ and ______ balances.
A. Cash Book; Pass Book
B. Cash book; Cash Account
C. Bank Account; Cash Book
D. Cash Account; Pass book

14. The process of transferring the transactions from the Journal to the Ledger is known as:
(A) Balancing
(B) Costing
(C) Journlising
(D) Posting

15. Closing Stock is Rs. 10,000. Journalise in the books of account by crediting _________.
(A) Purchase Account
(B) Sales Account
(C) Trading Account
(D) None of these

16 Which of the following accounts has a credit balance?
(A) Discount Received
(B) Wages
(C) Bank
(D) Discount Allowed

17 Explain Debit note and Credit note.
State the meaning of a voucher and types of vouchers.

18 What is matching concept? Why should a business concern follow this concept? Discuss. 3

19 Mr. A of Baroda purchased goods of Rs. 50,000 from Mr. B of Surat and Rs. 1,20,000 From Mr. X of Jaipur. Mr.A sold goods costing of 1, 30,000 to a businessman in Gujarat for Rs. 1,50,000. Rate of IGST is 10%, Rate of SGST is 5 % and Rate of CGST is 5%.

Based on the above information you are required to answer the following questions.
(i) Amount of IGST charged by Mr. A
(A) 12000
(B) 17000
(C) Nil
(D) 13000

(ii) Amount of IGST charged by Mr. X
(A) 22000
(B) 17000
(C) 3000
(D) 12000

(iii) Amount of SGST charged by Mr. A
(A) 15000
(B) 9000
(C) 7500
(D) 6500

(iv) Amount of CGST charged by Mr. A
(A) 7500
(B) 6500
(C) 15000
(D) 130000

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