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Accountancy · Class 11 Commerce

Madhya Pradesh Mpbse 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
3
Total Papers
3
Real Board Papers
0
Sample papers
176
Real-paper Q & A
0
Sample-paper Q & A

Real board-paper questions available, by year

62 Q2026complete
62 Q2025complete
—2024Paper not yet available
—2023Paper not yet available
—2022Paper not yet available
—2021Exam cancelled (COVID-19)
52 Q2020complete

2024 — Paper not yet available: This year’s exam was held, but no source we check has published a verified question paper yet. We publish only a paper we can verify against a real printed original — this one will appear here once it is.

2023 — Paper not yet available: This year’s exam was held, but no source we check has published a verified question paper yet. We publish only a paper we can verify against a real printed original — this one will appear here once it is.

2022 — Paper not yet available: This year’s exam was held, but no source we check has published a verified question paper yet. We publish only a paper we can verify against a real printed original — this one will appear here once it is.

2021 — Exam cancelled (COVID-19): The MP Board (MPBSE) cancelled the 2021 Class-11 (Higher Secondary First Year) examination due to COVID-19; students were promoted without a written paper. No annual question paper was conducted that year, so none exists to publish.

MP Board (MPBSE) Higher Secondary 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 62 of this paper’s questions, with 62 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

MP Board (MPBSE) Higher Secondary Class 11 (Commerce) 2026 · Set ANNUAL

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

Q1.
Mohan has assets of Rs. 25,000 and liabilities of Rs. 18,000, the capital is -
  • (a) Rs. 7,000
  • (b) Rs. 8,000
  • (c) Rs. 25,000
  • (d) Rs. 18,000
[1]
Q2.
Which of the following is not a subsidiary book?
  • (a) Cash book
  • (b) Sales book
  • (c) Bills receivable book
  • (d) Ledger
[1]
Q3.
Purchase of machinery and paid carriage on it, but recorded in expenses account, it is error of -
  • (a) Error of commission
  • (b) Error of principles
  • (c) Error of omission
  • (d) Compensatory error
[1]
Q4.
Depreciation is related to -
  • (a) Current assets
  • (b) Fixed assets
  • (c) Investments
  • (d) Cash
[1]
Q5.
The cost price of closing stock is Rs. 50,000, and market price is Rs. 49,000, then the value of closing stock will be -
  • (a) Rs. 50,000
  • (b) Rs. 48,000
  • (c) Rs. 49,000
  • (d) Rs. 1,000
[1]
Q6.
Prepaid expenses are shown in the balance sheet -
  • (a) Assets side
  • (b) Liabilities side
  • (c) In both of above
  • (d) None of the above
[1]
Page 1 of 9
Q7.
Fill in the blank: Every debit has a corresponding ____.
[1]
Q8.
Fill in the blank: Rent paid will ____ capital.
[1]
Q9.
Fill in the blank: Goods lost under fire will be credited to ____ account.
[1]
Q10.
Fill in the blank: Double side errors cannot be affect ____.
[1]
Q11.
Fill in the blank: Temporary rise or fall in the price of assets is called ____.
[1]
Q12.
Fill in the blank: Depreciation is ____ in profit and loss account.
[1]
Q13.
State whether True or False: Double Entry System is an unscientific system of accounting.
[1]
Q14.
State whether True or False: A cash memo is a source document.
[1]
Q15.
State whether True or False: Process of writing transactions in journal is called posting.
[1]
Q16.
State whether True or False: Trial balance is a part of ledger.
[1]
Q17.
State whether True or False: Wages is a direct expenses.
[1]
Page 2 of 9
Q18.
State whether True or False: Outstanding salary account is a personal account.
[1]
Q19.
Answer in one word/sentence: What is the recording of transactions in the books of accounts called?
[1]
Q20.
Answer in one word/sentence: Credit sales increases whom?
[1]
Q21.
Answer in one word/sentence: Which book is treated as subsidiary and principal book both?
[1]
Q22.
Answer in one word/sentence: Who prepared bank reconciliation statement?
[1]
Q23.
Answer in one word/sentence: When will closing stock be written in trial balance?
[1]
Q24.
Answer in one word/sentence: Reserve created for any special purpose is called.
[1]
Q25.
Answer in one word/sentence: In which side of profit and loss account is the amount of bad debts recovered shown?
[1]
Q26.
Match the columns: Column A - (1) Interest on capital (2) Goods sent on approval (3) Revenue expenditure (4) Balance of personal and assets A/c (5) Income before interest and tax (6) Direct expenses of business (7) Trading and profit and loss A/c; Column B - Add into closing stock / Personal Income / Balance sheet / Debit in trading A/c / Income statements / Debit in P/L accounts / Operating profit.
[7]
Page 3 of 9
Section B

Q1.
What do you understand by voucher?
[2]
Q2.
(OR) What is livestock? Write the two names.
[2]
Q3.
How many types of basis of accounting are there?
[2]
Q4.
(OR) Write the two merits of double entry system.
[2]
Q5.
What is the accounting standards?
[2]
Q6.
(OR) Write the characteristics of double entry system. (any two)
[2]
Q7.
What is credit note?
[2]
Q8.
(OR) What is debit note?
[2]
Page 4 of 9
Q9.
Explain the drawings account.
[2]
Q10.
(OR) What is meant by entries in the respect of accounting?
[2]
Q11.
Define bank reconciliation statement.
[2]
Q12.
(OR) Write the two characteristics of bank reconciliation statement.
[2]
Q13.
What is suspense account?
[2]
Q14.
(OR) How many methods are there to prepare a trial balance? Write names.
[2]
Q15.
What is meant by depreciation?
[2]
Q16.
(OR) What is meant by provision?
[2]
Q17.
What is direct expenses?
[2]
Page 5 of 9
Q18.
(OR) What is meant by gross profit?
[2]
Q19.
Write any two objectives of adjustment.
[2]
Q20.
(OR) What is bad debts?
[2]
Section C

Q1.
Write the differences between cash discount and trade discount. (any three)
[3]
Q2.
(OR) Write the differences between book-keeping and accounting. (any three)
[3]
Q3.
Prepare bank reconciliation statement as on 31st July 2017 from the following information - (1) Cash book showed a debit balance of Rs. 5,360. (2) Three cheques of Rs. 610, Rs. 390 and Rs. 150 were issued in July but were presented for payment on 1st August. (3) Bank charged Rs. 60 and interest given by bank Rs. 100 were not recorded in the cash book yet. (4) Two cheques for Rs. 500 and Rs. 650 were sent to the bank for collection but bank has not collected the amount till 31st July.
[3]
Q4.
(OR) Explain any three objectives of bank reconciliation statement.
[3]
Page 6 of 9
Q5.
The purchase price of a machine is Rs. 20,000, its establishment charges are Rs. 2,000 and residual value is Rs. 1,000. Its working life is 10 years. Calculate one year depreciation and prepare machine account for three years, if fixed instalment method is used.
[3]
Q6.
(OR) The following information are extracted from a trial balance as on 31st March 2018. Pass necessary journal entries - Sundry Debtors Dr 2,50,000; Discount Allowed Dr 2,000; Provision for Discount Allowed Cr 1,500. Additional information - Provision for discount allowed is to be maintained at 2% on debtors.
[3]
Q7.
From the following information prepare the balance sheet - Business Premises Rs. 10,000, Plant and Machinery Rs. 3,900, Debtors Rs. 2,200, Closing stock Rs. 2,400, Furniture Rs. 150 and Drawings Rs. 191, Capital Rs. 15,250, Loan Rs. 500, Net Profit Rs. 1,811 and Creditors Rs. 1,280.
[3]
Q8.
(OR) Explain the objectives of preparing financial statement in detail. (any three)
[3]
Section D

Q1.
From the following information prepare the accounting equation - (1) Business started with cash 80,000 (2) Salary paid 2,000 (3) Accrued Interest 3,000 (4) Commission received in advance 4,000.
[4]
Page 7 of 9
Q2.
(OR) From the following information journalize given transactions - 2017 Jun 10 Sold goods to Shyam on credit for Rs. 20,000. Jun 20 Shyam paid by cheque at 10% discount. Jun 23 Shyam's cheque was deposited into bank. Jun 28 Office expenses paid Rs. 5,000.
[4]
Q3.
Enter the following transactions in the purchase book - 2018 Jan 1 Purchase 5 doz. pen from Ram Com. @ Rs. 60 per doz. Jan 12 Purchase furniture from National Furniture Company for Rs. 3,000. Jan 23 Bought 10 boxes of ribbons from Vinod @ Rs. 50 per box. Jan 30 Bought two doz. writing pads from Ramesh Company @ Rs. 25 each pad.
[4]
Q4.
(OR) Prepare simple cash book from the following information - 2019 April 1 Cash in hand Rs. 16,000; April 6 Cash purchase Rs. 12,000; April 10 Cash sales Rs. 18,000; April 15 Withdrawn for personal use Rs. 3,000; April 18 Paid office expenses Rs. 1,500; April 30 Salary paid Rs. 2,000.
[4]
Q5.
Write four objectives of preparing a trial balance.
[4]
Q6.
(OR) Write the types of errors from an accounting perspective.
[4]
Q7.
Prepare profit loss account from the following information for the year ending on 31 December 2018 - Gross profit 4,500; General expenses 420; Electric exp. 200; Rent 850; Discount allowed 200; Salary 3,500; Discount received 900; Commission (Credit) 500; Trade exp. 200; Carriage outward 100. Adjustments - (1) Interest allowed on capital Rs. 400. (2) Interest charged on drawings Rs. 600. (3) Prepaid general expenses Rs. 20. (4) Outstanding rent Rs. 150.
[4]
Page 8 of 9
Q8.
(OR) Explain outstanding expenses, prepaid expenses, accrued income and unearned income with examples.
[4]
Page 9 of 9