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Accountancy · Class 11 Commerce

Jammu Kashmir Jkbose 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.

2018–2025
Years of papers
5
Total Papers
5
Real Board Papers
0
Sample papers
125
Real-paper Q & A
0
Sample-paper Q & A

Real board-paper questions available, by year

23 Q2025complete
23 Q2024complete
23 Q2023complete
—2022Not available
23 Q2021complete
—2020Not available
—2019Not available
33 Q2018complete

JKBOSE Class 11 (Commerce) 2025 · Set ANNUAL

Real board examination

About this paper

The real Class-12 board examination held in 2025. 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 23 of this paper’s questions, with 23 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

JKBOSE Class 11 (Commerce) 2025 · Set ANNUAL

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

Q1.
Which is the last step of accounting as a process of information ? (A) Recording the data in the books of accounts (B) Preparation of summaries in the form of financial statements (C) Communication of information (D) Analysis and interpretation of information
[1]
Q2.
Information in financial reports is based on : (A) Economic transactions (B) Manager's opinions (C) Manager's observations (D) None of these
[1]
Q3.
A concept that a business enterprise will not be sold or liquidated in the near future is known as : (A) Going concern (B) Economic entity (C) Monetary unit (D) None of these
[1]
Q4.
The .............. concept requires that accounting transaction should be free from the bias of accountants and others. (A) Consistency (B) Matching (C) Objectivity (D) Conservatism
[1]
Q5.
If wages paid for installation of new machinery is debited to wages account, it is : (A) An error of commission (B) An error of principle (C) An compensating error (D) An error of omission
[1]
Q6.
If the trial balance agrees, it implies that : (A) There is no error in the books (B) There may be two sided errors in the books (C) There may be one sided error in the books (D) Both (B) and (C)
[1]
Page 1 of 5
Q7.
Depreciation is a decline in the value of ................... . (A) Assets (B) Salary (C) Acquisition cost (D) Dividend equilisation fund
[1]
Q8.
Creation of reserve reduces taxable profits of the business. (True/False)
[1]
Section B

Q1.
Pass the journal entries of the following : (i) Akbar started business with cash ₹ 1,00,000 (ii) Goods sold to Amar of ₹ 10,000 (iii) Goods purchased from Anthony of ₹ 20,000.
[3]
Q2.
Give a specimen of an account.
[3]
Q3.
Operating profit earned by M/s ABC Ltd. in 2023-24 was ₹ 17,00,000. Its non-operating incomes were ₹ 1,50,000 and non-operating expenses were ₹ 3,75,000. Calculate the amount of net profit earned by the firm.
[3]
Q4.
What is the purpose of preparing a Trading and Profit Loss Account.
[3]
Page 2 of 5
Section C

Q1.
When should revenue be recognised ? Are there exceptions to the general rule ?
[4]
Q2.
Discuss the role of accounting in modern business world.
[4]
Q3.
Rectify the following errors : (i) Credit sales to Mohan ₹ 7,000 were not recorded. (ii) Credit purchases from Rohan ₹ 9,000 were not recorded. (iii) Goods returned to Rakesh ₹ 4,000 were not recorded. (iv) Goods returned from Mahesh ₹ 1,000 were not recorded.
[4]
Q4.
Distinguish between 'Revenue Reserve' and 'Capital Reserve'.
[4]
Q5.
On October 01, 2010, a Truck was purchased for ₹ 8,00,000 by Laxmi Transport Ltd. Depreciation was provided at 15% p.a. on the diminishing balance basis on this truck. On December 31, 2013, this truck was sold for ₹ 5,00,000. Accounts are closed on 31st March every year. Prepare Truck Account for four years.
[4]
Page 3 of 5
Section D

Q1.
What is a Bank Reconciliation Statement ? Why is it prepared ? OR On March 31, 2024 the Cash book showed a balance of ₹ 3,700 as cash at the bank, but the bank passbook made upto the same date showed that cheques for ₹ 700, ₹ 300 and ₹ 180 respectively had not been presented for payment. Also, a cheque amounting to ₹ 1,200 deposited into the account has not been credited. Prepare a bank reconciliation statement.
[6]
Q2.
What is a Cash book ? Explain the types of a Cash book. OR What is a Journal ? Give a specimen of Journal showing at least four entries.
[6]
Q3.
What are the financial statements ? What information do they provide ? OR What is meant by Grouping and Marshalling of Assets and Liabilities ? Explain.
[6]
Q4.
What is meant by provision for doubtful debts ? How is the amount for provision for doubtful debts calculated ? OR Prepare the bad debts account, provision for Bad and Doubtful Debts account, Profit Loss account and Balance sheet from the following information as on March 31, 2024 : Debtors ₹ 80,000 Bad debts ₹ 2,000 Provision for doubtful debts ₹ 5,000 Adjustments : Bad debts ₹ 500, Provision on debtors @ 3%.
[6]
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Section E

Q1.
Enter the following transactions is two column Cash book and find out the Cash Bank balance : 2023 Jan. 1 Started business with cash ₹ 20,000 " 2 Opened a current account with SBI ₹ 8,000 " 3 Bought goods by cheque ₹ 150 " 4 Received cheque from Ram ₹ 200 " 5 Sold goods for cash ₹ 40 " 7 Paid into bank : (i) Cash ₹ 30 (ii) Cheque ₹ 200 Total ₹ 230 " 8 Paid Shyam by cheque ₹ 345 " 8 Paid carriage by cheque ₹ 180 " 10 Drew cash from bank for office use ₹ 200 " 30 Paid wages by cheque ₹ 60 OR What is a Ledger ? Explain its utility in Business. Give the format of a ledger.
[8]
Q2.
Prepare a Trading and Profit Loss Account and a Balance Sheet as on March 31, 2024 : | Account Title | Amount | Account Title | Amount | |---|---|---|---| | Machinery | 27,000 | Capital | 60,000 | | Sundry Debtors | 21,600 | Bills Payable | 2,800 | | Drawings | 2,700 | Sundry Creditors | 1,400 | | Purchases | 58,500 | Sales | 73,500 | | Wages | 15,000 | | | | Sundry Expenses | 600 | | | | Rent Taxes | 1,350 | | | | Carriage inwards | 450 | | | | Bank | 4,500 | | | | Opening Stock | 6,000 | | | Closing stock as on March 31, 2024 ₹ 22,400. OR The following balances have been extracted from the books of M/s Green House for the year ended March 31, 2024. Prepare a Trading and Profit Loss account and a balance sheet as on this date : | Account Title | Amount | Account Title | Amount | |---|---|---|---| | Purchases | 80,000 | Capital | 2,10,000 | | Bank Balance | 11,000 | Bills Payable | 6,500 | | Wages | 34,000 | Sales | 2,00,000 | | Debtors | 70,300 | Creditors | 50,000 | | Cash in Hand | 1,200 | Return outwards | 4,000 | | Legal Expenses | 4,000 | | | | Building | 60,000 | | | | Machinery | 1,20,000 | | | | Bills Receivable | 7,000 | | | | Office Expenses | 3,000 | | | | Opening Stock | 45,000 | | | | Gas Fuel | 2,700 | | | | Freight Carriage | 3,500 | | | | Factory Lighting | 5,000 | | | | Office Furniture | 5,000 | | | | Patent right | 18,800 | | | | **Total** | **4,70,500** | **Total** | **4,70,500** | Adjustments : (a) Machinery is depreciated at 10% and building at 6%. (b) Interest on capital @ 4%. (c) Outstanding wages ₹ 50. (d) Closing stock ₹ 50,000.
[8]
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