Haryana Bseh Class 11 Accountancy — Real Previous-Year Papers

Purchased office stationery for Rs. 18,000. The Account to be credited is ............ .

In Purchase Book goods purchased on ............ are recorded.

Outstanding salary is ............ A/c.

Why are the Rules of Debit and Credit same for both Liability and Capital?

Give the full form of CGST.

Why a Cash Book always shows a Debit Balance?

Assertion (A): Bank charges appear only in the Passbook and not in the Cash book until recorded. Reason (R): Because Bank charges are deducted directly by the Bank without intimation. Choose the correct option: (a) Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A). (b) Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A). (c) Assertion (A) is true, but Reason (R) is false. (d) Assertion (A) is false, but Reason (R) is true.

Assertion (A): Trial Balance is prepared to check the arithmetical accuracy of the books of Accounts. Reason (R): Because if total of debit and credit sides of Trial Balance are equal, it ensures complete accuracy. Choose the correct options: (a) Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A). (b) Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A). (c) Assertion (A) is true, but Reason (R) is false. (d) Assertion (A) is false, but Reason (R) is true.

Assertion (A): Provision appears on the liability side of the balance sheet. Reason (R): Because it represents an amount set aside for meeting known liabilities. Choose the correct options: (a) Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A). (b) Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A). (c) Assertion (A) is true, but Reason (R) is false. (d) Assertion (A) is false, but Reason (R) is true.

Give any two objectives of Accounting.

Explain the 'Revenue' and 'Trade Payables' terms.

(OR) Explain the 'Fictitious Assets' and 'Trade Receivables' terms.

"Cash Basis of Accounting is not a better basis for depicting the correct financial position of an enterprise." Do you agree? Give reason in support of your answer.

Explain any two disadvantages of Double Entry System.

Explain Debit Voucher.

(OR) Explain Credit Voucher.

Give any two points of distinction between Trading and Profit Loss A/c.

"Capital is a liability for the Business." Explain this statement with the principle applied.

(OR) Why is it necessary for accounts to assume that a Business entity will remain a going concern?

Prepare Accounting Equation from the following transactions: 1. Commenced Business with Cash 1,50,000 2. Purchased Stock on Credit 40,000 3. Purchased Car for personal use 80,000 4. Paid to creditors of Machinery in full settlement 38,000 5. Sold goods for Cash Costing Rs. 5,000 (received Rs. 4,500) 6. Commission received in advance 2,000

Pass Journal Entries in the books of Mr. Akash, assuming CGST @ 6% and SGST @ 6%: (i) Gopal purchased goods for Rs. 1,50,000 from outside the State and made payment by cheque. (ii) He sold goods for Rs. 1,00,000 outside the State on credit. (iii) He sold goods for Rs. 1,80,000 locally on credit. [Adjustment of GST is not required.]

Enter the following transactions in the Purchase-Return Book of Govind Traders, New Delhi, Assuming CGST @ 6% and SGST @ 6%. 2025 -- June 15: Returned goods to Radha Krishna Sons, New Delhi for Rs. 20,000. Trade Discount 10% (Debit Note No. 140). June 20: Returned goods to Gopal Sons, New Delhi for Rs. 50,000, as the goods were not according to sample (Debit Note No. 141). June 25: Allowance claimed from Raghubir Prasad, New Delhi, on account of mistake in the invoice Rs. 10,000 (Debit Note No. 145).

On comparing the Cash Book with Pass Book of Ajay it is found that on March 31, 2025 Bank Balance of Rs. 40,960 showed by the Cash Book differs from the Bank Balance with regard to the following: (a) Bank charges Rs. 100 on March 31, 2025 are not entered in the Cash Book. (b) On March 21, 2025 a debtor paid Rs. 2,000 into the Company's Bank in settlement of his account, but no entry was made in the Cash Book of the Company in respect of this. (c) Cheques totaling Rs. 12,980 were issued by the Company and duly recorded in the Cash Book before March 31, 2025, but not presented at the Bank for payment until after that date. (d) A Bill for Rs. 6,900 discounted with the Bank is entered in the Cash Book without recording the discount charges of Rs. 800. (e) Rs. 3,520 is entered in the Cash Book as paid into Bank on March 31st 2025 but not credited by the Bank until the following day. (f) No entry has been made in the Cash Book to record the dishonour on March 15, 2025 of a cheque for Rs. 650 received from Bhanu. Prepare Bank Reconciliation Statement as on 31st March, 2025.

(OR) Prepare Bank Reconciliation Statement from the following: (i) Overdraft shown as per Cash Book on Dec. 31, 2025 Rs. 10,000. (ii) Bank charges for the above period also debited in the Pass Book Rs. 100. (iii) Interest on overdraft for 6 months ending Dec. 31, 2025 Rs. 380 debited in the Pass Book. (iv) Cheques issued but not encashed prior to Dec. 31st, 2025 amounted to Rs. 2,150. (v) Interest on Investment collected by Bank and credited in the Pass Book Rs. 600. (vi) Cheques paid into Bank but not cleared before Dec. 31st, 2025 were Rs. 1,100.

Give Journal Entries to rectify the following errors: (i) A Credit Purchase of Rs. 2,800 was passed through the Sales Day Book. (ii) Rs. 2,600 stolen by ex-employee stood debited to suspense A/c. (iii) Rs. 3,000 received from a customer as an Advance against Order was credited to Sales A/c.

(OR) Give Journal Entries to rectify the following errors: (i) Purchase of a Scooter was debited to 'conveyance account' Rs. 16,000. Firm charges 10% Depreciation on vehicles. (ii) Payment of Rs. 500 to Mohan and Rs. 600 to Sohan was made but Mohan was debited with Rs. 600 and Sohan with Rs. 500. (iii) Sales to 'X' Rs. 500 were posted to Y's Account.

Prepare Double Column Cash Book from the following information for July, 2025: 01 Cash in Hand 7,500; 01 Bank Overdraft 3,500; 03 Paid Wages 200; 05 Cash Sales 7,000; 10 Cash deposited into Bank 4,000; 15 Goods purchased paid by cheque 2,000; 20 Paid Rent 500; 25 Draw from Bank for Personal use 400; 31 Salary Paid 1,000.

(OR) Prepare Petty Cash Book from the following transactions. The imprest amount is Rs. 2,000. Jan, 2025 -- 01 Paid Cartage 50; 02 STD Charges 40; 02 Bus Fare 20; 03 Postage 30; 04 Refreshment for Employees 80; 06 Courier Charges 30; 08 Refreshment to Customers 50; 10 Cartage 35; 15 Taxi Fare to Manager 70; 18 Stationery 65; 20 Bus Fare 10.

On April 01, 2024 following balances appear in the books of M/s Kanishka Traders: Furniture Account Rs. 50,000, Provision for Depreciation A/c Rs. 22,000, on Oct 01, 2024 a part of furniture purchased for Rs. 20,000 on April 01, 2020 was sold for Rs. 5,000. On the same date a new furniture costing Rs. 25,000 was purchased. The depreciation was provided @ 10% p.a. on original cost of the asset and no depreciation was charged on the asset in the year of sale. Prepare Furniture A/c and provision for Depreciation A/c for the year ending March 31, 2025.

(OR) Describe in detail two methods of recording depreciation. Also give necessary Journal Entries.

From the following Trial Balance of Ram Kumar, you are required to prepare Trading and Profit Loss A/c for the year ended on 31st March, 2025 Balance Sheet as at that date. Name of Accounts | Debit (Rs.) | Credit (Rs.): Capital | - | 50,000; Drawings | 10,000 | -; Debtors Creditors | 24,000 | 16,000; 6% Loan | - | 10,000; Interest on Loan | 300 | -; Cash | 3,000 | -; Provision for Bad Debts | - | 1,000; Wages | 6,000 | -; Stock on 01.04.2024 | 16,700 | -; Computer | 10,000 | -; Bank | 7,500 | -; Furniture | 20,000 | -; Carriage Outward | 4,500 | -; Carriage Inward | 5,000 | -; Salaries | 12,000 | -; Rent | 8,000 | -; Bad Debts | 600 | -; Purchases Sales | 60,000 | 1,16,000; Return | 2,000 | 1,000; Advertising | 4,500 | -; Discount | - | 2,600; Insurance Premium | 2,000 | -; B/R B/P | 10,000 | 8,000; Commission | - | 1,500; Total | 2,06,100 | 2,06,100. Adjustments: (i) Depreciate Furniture by 5% and Computer by 10%. (ii) Salaries outstanding by Rs. 1,200. (iii) Insurance Premium is paid for the year ending 30th June, 2025. (iv) Wages have been paid upto 30th June, 2025. (v) Provision for Bad Debts is to be maintained at 5% on debtors. (vi) Stock on 31st March, 2025 was valued at Rs. 19,400.

(OR) From the following Trial Balance, Prepare Trading Profit Loss A/c for the year ending 31st March, 2025 and a Balance Sheet as at that date. Debit Balances | Rs.: Opening Stock 25,000; Furniture 16,000; Purchases 5,55,300; Carriage Inward 4,700; Bad Debts 1,800; Wages 52,000; Debtors 80,000; Sales Return 15,000; Rent 24,000; Misc. Expenses 3,400; Salaries 68,000; Cash 8,900; Drawings 14,000; Buildings 1,60,000; Advertising 10,000; Interest on Bank overdraft 7,000; Total 10,45,100. Credit Balances | Rs.: Sales 7,00,000; Creditors 72,500; Bank Overdraft 50,000; Provision for Bad and Doubtful Debts 2,100; Discount 500; Capital 2,00,000; Purchase Return 20,000; Total 10,45,100. Adjustments: (i) Closing Stock is valued at Rs. 36,000. (ii) Private Purchases amounting to Rs. 5,000 have been debited to Purchase A/c. (iii) Make a provision for Bad and Doubtful Debts @ 5% on Debtors. (iv) A new Signboard costing Rs. 4,000 is included in Advertising. (v) Depreciate Furniture Fittings by 10%.