Professional Documents
Culture Documents
CLASS : XI - ACCOUNTANCY
SECTION - I
CHOOSE THE CORRECT ANSWER 20 X 1 = 20
1 C Balance Sheet 11 C Both A and B
2 C Business entity concept 12 A The expenses relating to Postage and Conveyance
3 D The Institute of Chartered Accountants of India 13 C Bank Statement and Bank column of Cash Book
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Representative Personal Account 16 C Trade Discount
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7 B Debit Balance 17 A Increasing Assets and Decreasing Assets
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8 D All Accounts 18 B Rs. 860
9 C Suspense Account 19 C Chandru, Building, Wages
10 D Journal Proper 20 B 1494
SECTION – II
ANSWER ANY 7 QUESTIONS, IN WHICH QUESTION NO.21 IS COMPULSORY 7 X 2 = 14
21. Accounting – Meaning:
Accounting is the systematic process of identifying, measuring, recording, classifying, summarizing, interpreting and communi cating financial information. [or]
American Accounting Association has defined accounting as “ the process of identifying, measuring, and communicating economic information to permit informed
judgments and decisions by users of the information”.
27. .
Purchase Book
Amount
Invoice
Date Particulars L.F Rs.
No.
Details Total
2017
Jan 1 Sumathi 17,800
Page 1 of 4
28. Single Column Cash Book of Mr. Kanagasabai for the month of May 2017
Dr. Cr.
Date Receipts J.F Amount Date Payments J.F. Amount
Rs. Rs.
2017 2017
May 1 To Balance B/d 40,000 May 18 By Bank A/C 12,000
44,000 44,000
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SECTION III
ANSWER ANY 7 QUESTIONS, IN WHICH QUESTION NO.31 IS COMPULSORY 7 X 3 = 21
31. .Journal entries in the books of Mr.Manohar
Page 2 of 4
To Cash A/C 6,000
(Being 6 Tables purchased from Gobu & Co., for cash)
94,000 94,000
Oct. 1 To Balance B/d 88,000
36.
Sales Book of Gugan & Sons
Amount
Invoice
Date Particulars L.F Rs.
No.
Details Total
2017 Karan & Co.,
May 2 Towels (100 x 280) 28,000
Shirtings (200 x 270) 54,000 82,000
Page 3 of 4
39. Opening Journal entry in the books of Vinothini
21.
22. Date Particulars L.F Debit Credit
23. Rs. Rs.
2018
Sep. 1 Cash A/C Dr. 40,000
Stock A/C Dr. 50,000
Debtors A/C (Rani) Dr. 20,000
40,000
Machinery A/C Dr.
10,000
To Creditors A/C (Vani) 1,40,000
To Capital A/C (Balancing Figure)
(Being Balances of assets and liabilities brought forward )
9,500
Balance As per Cash Book
SECTION – IV
ANSWER ALL THE QUESTIONS 7 X 5 = 35
41. (A) Accounting – Meaning:
Accounting is the systematic process of identifying, measuring, recording, classifying, summarizing, interpreting and communicating financial information. [or]
American Accounting Association has defined accounting as “ the process
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