Accountancy · Class 11 Commerce

Jharkhand Jac 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.

2020–2026
Years of papers: 5
Total Papers: 5
Real Board Papers: 0
Sample papers: 200
Real-paper Q & A: 0
Sample-paper Q & A

Real board-paper questions available, by year

40 Q2026complete

40 Q2025complete

40 Q2024complete

40 Q2023complete

—2022Paper not available

—2021Exam cancelled (COVID-19)

40 Q2020complete

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.

JAC Jharkhand Intermediate First Year Class 11 (Commerce) 2026 · Set ANNUAL

Real board examination

This paper has 2 questions on a topic removed in CBSE’s 2023-24 syllabus update (each marked Not in syllabus). It’s kept for historical accuracy — the exam really asked it that year — but isn’t in the current syllabus and doesn’t count toward a concept’s importance. Switch to to focus on what’s still examinable.

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 40 of this paper’s questions, with 40 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

JAC Jharkhand Intermediate First Year Class 11 (Commerce) 2026 · Set ANNUAL

Series/Set: ANNUALRoll No. ________

Time Allowed: —Maximum Marks: —

Section A

Q1.

Father of Book-keeping is

(a) Carter
(b) Spicer and Pegler
(c) Lucas Pacioli
(d) None of them

[1]

Q2.

The language of Accounting is

(a) Money
(b) Transactions
(c) Business
(d) None of these

[1]

Q3.

Which of the following is fixed asset?

(a) Debtor
(b) Creditor
(c) Bills receivable
(d) Furniture

[1]

Q4.

A person to whom money is owed by a firm is called

(a) Creditor
(b) Debtor
(c) Supplier
(d) Seller

[1]

Q5.

According to going concern concept, the business entity will be in existence

(a) For indefinite period
(b) Permanently
(c) Temporarily
(d) For definite period

[1]

Q6.

The idea that the business is separate from owner is based on the concept of

(a) Dual aspect
(b) Separate entity
(c) Realisation
(d) Materiality

[1]

Q7.

Only cash transactions are recorded on

(a) cash basis
(b) accrual basis
(c) both (A) and (B)
(d) purchase book

[1]

Page 1 of 4

Q8.

The characteristic(s) of ideal accounting system is/are (a) Simplicity (b) Scientific (c) Economical (d) All of these

[1]

Q9.

Proprietor's Account is (a) Real Account (b) Nominal Account (c) Personal Account (d) None of these

[1]

Q10.

Nominal Accounts are related to (a) Assets and liabilities (b) Debtors and Creditors (c) Expenses, Losses and Incomes (d) Capital and Drawings

[1]

Q11.

How many sides does an account have? (a) Two (b) Three (c) One (d) None of these

[1]

Q12.

Purchase of machinery should be debited to (a) Machinery A/c (b) Goods A/c (c) Equipment A/c (d) None of these

[1]

Q13.

Cash book is (a) an account (b) a subsidiary book (c) both (A) and (B) (d) none of these

[1]

Q14.

Cash book is intended to record (a) Receipts of cash (b) Payment of cash (c) Both (A) and (B) (d) None of these

[1]

Q15.

Ledger book is popularly known as (a) Secondary books of account (b) Principal books of account (c) Subsidiary books of account (d) None of these

[1]

Q16.

The process of taking entries from subsidiary books to ledger is called (a) Journalising (b) Posting (c) Transferring (d) Summarisation

[1]

Q17.

Full form of J.F. is (a) Journal Folio (b) Joint File (c) Journal File (d) None of these

[1]

Q18.

Trial Balance indicates ............ accuracy. (a) Theoretical (b) Arithmetical (c) Clerical (d) None of these

[1]

Page 2 of 4

Q19.

Bank Reconciliation Statement is prepared by (a) Businessman (b) Bank (c) Debtor (d) None of these

[1]

Q20.

Trial Balance is a (a) Personal Account (b) Real Account (c) Nominal Account (d) Schedule of balances

[1]

Q21.

Depreciation is (a) Expense (b) Provision (c) Income (d) None of these

[1]

Q22.

Accounting Standard-6 is related to (a) Revenue recognition (b) Valuation of stock (c) Depreciation accounting (d) Lease

[1]

Q23.

Provision is (a) External transaction (b) Internal transaction (c) Both (A) and (B) (d) None of these

[1]

Q24.

Specific reserve is that reserve which is created for (a) Specific purpose (b) General purpose (c) Both (A) and (B) (d) None of these

[1]

Q25.

Plant and Machinery, Furniture, Motor vehicle etc. are examples of (a) Fixed Assets (b) Liquid Assets (c) Current Assets (d) Fictitious Assets

[1]

Q26.

The financial statement consists of (a) Trial Balance (b) Profit and Loss Account (c) Balance Sheet (d) All of these

[1]

Q27.

The excess of debit side in Trading Account is called (a) Net profit (b) Net loss (c) Gross profit (d) Gross loss

[1]

Q28.

Capital expenditure is shown in (a) Balance Sheet (b) Trading Account (c) Profit Loss A/c (d) Manufacturing A/c

[1]

Q29.

Outstanding expense is that (a) which will not be paid (b) which has been paid (c) which will be paid (d) none of these

[1]

Page 3 of 4

Q30.

Recovery of Bad debt is a (a) Revenue receipt (b) Capital receipt (c) Capital expenditure (d) Revenue expenditure

[1]

Q31.

Which of the following is said to be the brain of a computer? (a) A.L.U. (b) C.P.U. (c) Monitor (d) R.O.M.

⚠ This question is not in the current syllabus — Computers / Accounting-Information-System topics are not modelled as a separate chapter in the current platform syllabus

[1]

Q32.

Characteristic of computer is (a) Accuracy (b) High speed (c) Binary system (d) All of these

⚠ This question is not in the current syllabus — Computers / Accounting-Information-System topics are not modelled as a separate chapter in the current platform syllabus

[1]

Q33.

When was the first book on Book-keeping and Accountancy published? (a) 1494 (b) 1496 (c) 1498 (d) 1594

[1]

Q34.

Which of the following is not an expense? (a) Wages A/c (b) Rent paid (c) Advance wages paid (d) Wages paid for repairing

[1]

Q35.

Suspense Account is opened for the purpose of balancing (a) Personal Account (b) Real Account (c) Nominal Account (d) Trial Balance

[1]

Q36.

............ is sent to a customer when he returns goods. (a) Debit note (b) Credit note (c) Invoice (d) None of these

[1]

Q37.

Debit indicates which of the following? (a) Increase in assets (b) Decrease in liabilities (c) Decrease in capital (d) All of these

[1]

Q38.

Bank Overdraft Account is a (a) Personal A/c (b) Real A/c (c) Nominal A/c (d) Representative Personal A/c

[1]

Q39.

Paid salary to Mohan — which account will be debited? (a) Mohan's A/c (b) Salary A/c (c) Payment A/c (d) Expenses A/c

[1]

Q40.

Depreciation according to straight line method is calculated on the (a) Opening balance (b) Closing balance (c) Original cost (d) Market value

[1]

Page 4 of 4