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Accountancy · Class 11 Commerce

Himachal Hpbose Class 11 Accountancy — Real Previous-Year Papers

with complete answers

Real previous-year board papers, year by year — the official exam pattern, the full question paper, and every question solved the concept-first way. Distinct from the chapter-wise textbook bank.

2024–2026
Years of papers
2
Total Papers
2
Real Board Papers
0
Sample papers
78
Real-paper Q & A
0
Sample-paper Q & A

Real board-paper questions available, by year

39 Q2026complete
—2025Paper not available
39 Q2024complete
—2023Paper not available
—2022Paper not available
—2021Exam cancelled (COVID-19)
—2020Paper not available

2025 — Paper not available: The board held this year’s commerce examination, but no verified question paper for this subject is available from the sources we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2023 — Paper not available: The board held this year’s commerce examination, but no verified question paper for this subject is available from the sources we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2022 — Paper not available: The board held this year’s commerce examination, but no verified question paper for this subject is available from the sources we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2021 — Exam cancelled (COVID-19): This Class-11 board examination was cancelled due to COVID-19; students were promoted without a written paper. No annual question paper was conducted that year, so none exists to publish.

2020 — Paper not available: The board held this year’s commerce examination, but no verified question paper for this subject is available from the sources we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

HPBOSE Himachal Class 11 (Commerce) 2026 · Set ANNUAL

Real board examination

About this paper

The real Class-12 board examination held in 2026. Every question below is solved the concept-first way. Sample papers are labelled honestly — never shown as a past exam.

Total marks
—
Questions
—
Duration
—
Sections
—

The marks / questions / duration above are the official exam pattern. We currently have 39 of this paper’s questions, with 39 fully solved. Questions we couldn’t yet extract or verify are held — never shown as complete.

The question paper

The questions we hold for this paper, laid out by section. Solutions are on the Answers tab.

Board Examination

Accountancy

HPBOSE Himachal Class 11 (Commerce) 2026 · Set ANNUAL

Series/Set: ANNUALRoll No. ________
Time Allowed: —Maximum Marks: —
Section A

Q1.
Accounting is:
  • (a) only an Art
  • (b) only a Science
  • (c) Art and Science both
  • (d) Neither Art nor Science.
[1]
Q2.
According to Dual aspect concept:
  • (a) There are three aspect in each transaction
  • (b) There is one aspect in each transaction
  • (c) There are two aspect in each transaction
  • (d) There are four aspect in each transaction.
[1]
Q3.
Fixed asset is:
  • (a) Land and Building
  • (b) Closing Stock
  • (c) Bills Receivable
  • (d) Prepaid Expenses.
[1]
Q4.
Accounting Standard must be:
  • (a) Simple
  • (b) Clear
  • (c) Simple and Clear
  • (d) According to the nature of Organisation.
[1]
Q5.
Cause of Popularity of Double Entry System are:
  • (a) Scientific System
  • (b) Complete Record
  • (c) Preparation of Trial Balance
  • (d) All of the above.
[1]
Q6.
Cash or Goods taken for Personal use are called?
  • (a) Asset
  • (b) Liability
  • (c) Capital
  • (d) Drawing.
[1]
Q7.
All the transaction related to one Account are collected at one place is called?
  • (a) Journal
  • (b) Ledger
  • (c) Trial Balance
  • (d) Balance Sheet.
[1]
Page 1 of 6
Q8.
There is a separate column for writing the amount of banking transaction in: (a) Simple Cash book (b) Two Column Cash book (c) Cash Account (d) Balance Sheet.
[1]
Q9.
Pass Book is: (a) Copy of Bank transaction in the Cash book (b) Copy of Customer account prepared by bank (c) Copy of Business receipts and payment (d) None of the above.
[1]
Q10.
Difference of Trial Balance transferred to: (a) In Capital Account (b) In Profit and Loss Account (c) In Suspense Account (d) In Balance Sheet.
[1]
Q11.
Such errors which compensate the effect of each other are called? (a) Arithmetic errors (b) Errors of Omission (c) Compensatory Errors (d) Errors of Principles.
[1]
Q12.
Life of a machine is 10 years and its purchase price is Rs. 20,000. Its installation charges Rs. 4,000. Its scrap is Rs. 6,000. Yearly depreciation according to fixed instalment method will be: (a) Rs. 2000 (b) Rs. 1000 (c) Rs. 1,800 (d) Rs. 2,400.
[1]
Q13.
Related to following Assertion (A) and Reason (R). Find correct answer: Assertion (A): Reserve is created to meet unknown liability or loss in future. Reason (R): Provision is created to meet known liability the amount of which cannot not be determined with reasonable accuracy. Alternatives: (a) Both Assertion (A) and Reason (R) are correct and Reason (R) is correct explanation of Assertion (A) (b) Both Assertion (A) and Reason (R) are correct and Reason (R) is not 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.
[1]
Q14.
The Balance of Trading A/c is transferred to: (a) In Balance Sheet (b) In Cash Account (c) In Capital Account (d) In Profit and Loss Account.
[1]
Q15.
Debit items of Profit and Loss are: (a) Gross Profit (b) Gross Loss and other Indirect expenses (c) Interest Received (d) All of the above.
[1]
Q16.
The adjustment of closing stock will be: (a) Only in Credit side of Trading Account (b) Only in Asset side of Balance Sheet (c) Credit side of Trading Account and Asset side of Balance Sheet (d) None of the above.
[1]
Page 2 of 6
Section B

Q1.
Explain Accountancy cycle.
[2]
Q2.
Explain the following accounting concepts: (a) Accounting Period Concept (b) Going Concern Concept.
[2]
Q3.
What is the meaning of Cash Book? Explain.
[2]
Q4.
What is meaning of Purchase Book? Explain its specimen.
[2]
Q5.
Write two errors not disclosed by Trial Balance even on its Agreement.
[2]
Q6.
Write features of Depreciation.
[2]
Q7.
Write difference between Reserve and Provision.
[2]
Q8.
What is Trading Account?
[2]
Page 3 of 6
Q9.
Write difference between Profit and Loss Account and Balance Sheet.
[2]
Q10.
How will the Accounting Treatment of Bad debts in Final Account?
[2]
Section C

Q1.
Explain the following Accounting terms: (a) Assets (b) Capital (c) Goods. (3 x 1 = 3)
[3]
Q2.
Describe the advantages of Accounting Standard.
[3]
Q3.
Prepare accounting equation from the following transaction: (i) Ram started Business with Cash - Rs. 2,50,000 (ii) He purchased furniture for Cash - Rs. 35,000 (iii) He paid Commission - Rs. 2,000 (iv) He Purchased goods on credit - Rs. 40,000 (v) He sold goods (costing Rs. 20,000) for Cash - Rs. 26,000 (vi) Paid Salary - Rs. 1,000
[3]
Q4.
(OR) Write features of an Ideal system of Accounting.
[3]
Q5.
Prepare Cash book from the following transactions: 2019 January 1 Cash in hand - Rs. 2,400 January 5 Received from Ram - Rs. 600 January 7 Paid Rent - Rs. 60 January 8 Goods Sold - Rs. 600 January 10 Paid to Shyam - Rs. 1,400 January 27 Purchased Machinery - Rs. 400
[3]
Page 4 of 6
Q6.
Case Study Question: Gopal started business of Readymade Garment with Rs. 8,00,000 as an Investment. Out of this he paid Rs. 4,00,000 for purchase of Garment and Rs. 50,000 for furniture and Rs. 50,000 for computer and remaining deposited into the Bank. He sold some Ladies and Kids Garment for Rs. 3,00,000 for cash and some garment for Rs. 1,50,000 on Credit to Rajesh. Subsequently he bought Men's Garment of Rs. 2,00,000 from Satish. Gopal withdrew Rs. 20,000 from business for his domestic use. Answer the following questions: (i) What is amount of Business Capital with which Gopal started Business? (ii) What fixed Asset did he buy? (iii) What is the amount of drawing of Gopal?
[3]
Section D

Q1.
From the following Trial balance prepare Trading and Profit and Loss account for the year ended 31st March, 2019 with Balance Sheet: Trial Balance Particulars / Dr. (Rs.) / Cr. (Rs.) Purchase / 50,690 / - Sales / - / 1,00,000 Sale Return / 20,000 / - Wages / 3,200 / - Salaries / 4,000 / - Rent / - / 9,000 Freight / 2,000 / - Insurance / 1,000 / - Commission / 35 / - Discount / 120 / 200 Machinery / 9,000 / - Cash / 100 / - Capital / - / 10,000 Drawing / 500 / - General Expenses / 600 / - Land / 27,955 / - Total / 1,19,200 / 1,19,200 Adjustment: Closing Stock Rs. 16,000.
[4]
Section E

Q1.
Prepare Journal Entries from the following Information: 2020 March 1 Sham started business with cash - Rs. 10,000 March 3 Furniture purchased for Cash - Rs. 2,000 March 5 Purchased goods for Cash - Rs. 5,000 March 7 Goods sold for Cash - Rs. 10,000 March 10 Salary paid - Rs. 2,000
[5]
Q2.
(OR) What is meaning of Journal? Explain its objectives.
[5]
Page 5 of 6
Q3.
Prepare Bank reconciliation statement from the following information: (i) Balance as per Cash book - Rs. 22,500 (ii) Cheque issued but not presented for Payment - Rs. 1,600 (iii) Cheque deposited into bank but not collected - Rs. 1,900 (iv) Bank paid Insurance Premium - Rs. 500 (v) Bank Charges - Rs. 30
[5]
Q4.
(OR) What is Bank Reconciliation Statement? State the causes due to which Cash book is not matched with Pass book.
[5]
Q5.
Rectify the following errors: (i) Rs. 500 paid as rent debited to Landlord account. (ii) Rs. 2,000 paid for the purchase of typewriter was charged to Office expenses account. (iii) Rs. 500 received from Kewal has been wrongly credited to Kanwal account. (iv) Paid Rs. 500 for the purchase of furniture wrongly charged to Purchase account. (v) Rs. 100 paid for Trade expenses wrongly entered in Bank account.
[5]
Q6.
On 1st January, 2007 a machinery was purchased for Rs. 50,000. On 1st July, 2010 it was sold for Rs. 30,000. Prepare machinery account by straight line method. Account are closed 31st March every year. Rate of Dep. is 10%.
[5]
Page 6 of 6