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Accountancy · Class 11 Commerce

West Bengal Wbchse 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.

2018–2022
Years of papers
2
Total Papers
2
Real Board Papers
0
Sample papers
88
Real-paper Q & A
0
Sample-paper Q & A

Real board-paper questions available, by year

—2026Paper not yet available
—2025Paper not yet available
—2024Paper not yet available
—2023Paper not yet available
44 Q2022complete
—2021Exam cancelled (COVID-19)
—2020Paper not yet available
—2019Paper not yet available
44 Q2018complete

2026 — Paper not yet available: The WBCHSE Higher Secondary / Class-XI commerce exam was held this year, but no verified English question paper for this subject has been published by any source we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2025 — Paper not yet available: The WBCHSE Higher Secondary / Class-XI commerce exam was held this year, but no verified English question paper for this subject has been published by any source we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2024 — Paper not yet available: The WBCHSE Higher Secondary / Class-XI commerce exam was held this year, but no verified English question paper for this subject has been published by any source 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 yet available: The WBCHSE Higher Secondary / Class-XI commerce exam was held this year, but no verified English question paper for this subject has been published by any source 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): The West Bengal government cancelled the 2021 WBCHSE Higher Secondary / Class-XI examinations on 7 June 2021 due to the COVID-19 surge; results were computed from an internal formula on earlier marks. No annual question paper was conducted that year, so none exists to publish.

2020 — Paper not yet available: The WBCHSE Higher Secondary / Class-XI commerce exam was held this year, but no verified English question paper for this subject has been published by any source we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

2019 — Paper not yet available: The WBCHSE Higher Secondary / Class-XI commerce exam was held this year, but no verified English question paper for this subject has been published by any source we check. We publish only a paper we can verify against a real printed original — it will appear here once it is.

WBCHSE West Bengal Class-XI Commerce Board 2022 · Set ANNUAL

Real board examination

This paper has 4 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 2022. 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 44 of this paper’s questions, with 44 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

WBCHSE West Bengal Class-XI Commerce Board 2022 · Set ANNUAL

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

Q1.
External users of accounting information are
  • (a) Government.
  • (b) Creditors.
  • (c) Investors.
  • (d) All of these.
[1]
Q2.
Which of the following is not a branch of accounting?
  • (a) Management Accounting.
  • (b) Cost Accounting.
  • (c) Financial Accounting.
  • (d) Book-keeping.
[1]
Q3.
An example of fictitious assets is
  • (a) Goodwill.
  • (b) Trade Marks.
  • (c) Pre-paid expenses.
  • (d) Preliminary expenses.
[1]
Q4.
Which of the following concepts is followed to measure income?
  • (a) Dual aspect concept.
  • (b) Money measurement concept.
  • (c) Going concern concept.
  • (d) Entity concept.
[1]
Q5.
In which Indian Accounting Standard, valuation of inventories is included?
  • (a) AS-1.
  • (b) AS-6.
  • (c) AS-10.
  • (d) AS-14.
[1]
Q6.
A primary function of accounting is
  • (a) audit of accounts.
  • (b) legal requirement.
  • (c) maintenance of capital.
  • (d) determination of financial results.
[1]
Q7.
The father of double-entry system is
  • (a) Aristotle.
  • (b) Kautilya.
  • (c) Galileo.
  • (d) Luca Pacioli.
[1]
Page 1 of 7
Q8.
The institute authorised to formulate Accounting Standards in India is (a) ICSI. (b) IASC. (c) ICAI. (d) Central Government.
[1]
Q9.
Purchase Day Book is actually a (a) Journal. (b) Ledger. (b) Trial Balance. (c) None of these.
[1]
Q10.
The source document for the preparation of Debit voucher is (a) Debit Note. (b) Invoice. (c) Cash Memo. (d) Credit Note.
[1]
Q11.
Accrued subscriptions received in current year will be treated as (a) Liability. (b) Asset. (c) Income. (d) Loss.
[1]
Q12.
The liabilities to a third party of a business are Rs. 50,000 and the capital is Rs. 80,000. The total assets of the business are (a) Rs. 30,000. (b) Rs. 1,30,000. (c) Rs. 50,000. (d) None of these.
[1]
Q13.
The account which is debited for payment of Life Insurance premium of the proprietor is (a) Life Insurance Account. (b) Insurance Premium Account. (c) Drawings Account. (d) Cash Account.
[1]
Q14.
Which of the following is recorded in Sales Day Book? (a) Credit Sale of Assets. (b) Credit Sale of Goods. (c) Cash Sales (d) Sales return of credit sales of goods.
[1]
Q15.
The modern accounting system originated in the year (a) 1994. (b) 1494. (c) 1894. (d) 1694.
[1]
Q16.
At present, existing number of Accounting Standards in India are (a) 15. (b) 20. (c) 32. (d) 29.
[1]
Q17.
Single Entry System of accounting can be applied for the business of (a) Sole proprietorship. (b) Partnership. (c) Company. (d) All of these.
[1]
Page 2 of 7
Q18.
Errors in a Pass Book can be rectified by (a) Owner of Pass Book. (b) Bank Clerk. (c) Accountant. (d) Auditor
[1]
Q19.
The excess of assets over liabilities is called (a) Capital. (b) Profit. (c) Debtors. (d) Creditors.
[1]
Q20.
Trading A/c is a (a) Real A/c. (b) Personal A/c. (c) Nominal A/c. (d) None of these.
[1]
Q21.
Outstanding Subscription is actually (a) an asset. (b) a liability. (c) a loss. (d) an expense.
[1]
Q22.
RAM is (a) permanent memory. (b) temporary memory. (c) human memory. (d) None of these.
⚠ This question is not in the current syllabus — This is a Computers-in-Accounting topic. The serving concept menu for WBCHSE HS Accountancy has no dedicated 'Computers
[1]
Q23.
Which of the following is not an Operating System? (a) DOS. (b) LINUX. (c) WINDOWS 2,000 (d) MS WORD.
⚠ This question is not in the current syllabus — This is a Computers-in-Accounting topic. The serving concept menu for WBCHSE HS Accountancy has no dedicated 'Computers
[1]
Q24.
The nature of Income and Expenditure A/c is (a) Personal A/c. (b) Real A/c. (c) Nominal A/c. (d) None of these.
[1]
Section B

Q1.
What is deferred revenue expenditure? **Or** Write down two names of internal users of accounting information.
[1]
Q2.
Define Account.
[1]
Q3.
What is Matching concept? **Or** What is meant by 'GAAP'?
[1]
Page 3 of 7
Q4.
What is contra entry. **Or** Why is Cash Book called Journalised Ledger?
[1]
Q5.
What is Invoice?
[1]
Q6.
What is Compound entry? **Or** What is Doctrine of Materiality?
[1]
Q7.
For preparing the Bank Reconciliation Statement which two books are compared?
[1]
Q8.
Which accounting basis is followed for preparing the Income and Expenditure Account? **Or** What is Capital Fund?
[1]
Q9.
Write one difference between Single Entry System and Double Entry System.
[1]
Q10.
What do you mean by accounting from incomplete information. **Or** How can credit sales be ascertained from incomplete records?
[1]
Q11.
What is Software? **Or** What is the full form of CPU?
⚠ This question is not in the current syllabus — This is a Computers-in-Accounting topic. The serving concept menu for WBCHSE HS Accountancy has no dedicated 'Computers
[1]
Q12.
Why the Profit Loss A/c is called the Periodical Account?
[1]
Page 4 of 7
Section C

Q1.
Journalise the following transactions: | Date (2020) | Particulars | Amount (Rs.) | |---|---|---| | December 1 | Commenced business with cash | 10,000 | | December 3 | Cash deposited into Bank | 5,000 | | December 7 | Goods returned to Sunirban | 1,000 | | December 10 | Paid salary for the month of December | 2,000 |
[4]
Q2.
Distinguish between Cash Discount and Trade Discount. **Or** Redraft the following Trial Balance: A Book-keeper extracted the following Trial Balance as on 31st December, 2019. | Particulars | Dr. (Rs.) | Cr. (Rs.) | |---|---|---| | Capital A/c | 4,00,000 | | | Plant Machinery A/c | 2,00,000 | | | Debtors A/c | | 3,50,000 | | Creditors A/c | | 2,00,000 | | Opening Stock A/c | 2,50,000 | | | Salaries A/c | | 2,50,000 | | Sales A/c | | 10,00,000 | | Cost of Goods Sold | 7,50,000 | | | Closing Stock | 2,00,000 | | | **Total** | **18,00,000** | **18,00,000** |
[4]
Q3.
From the given details prepare a Bank Reconciliation Statement as on 31st March, 2020: (a) Bank column of Cash Book shows a Credit Balance of Rs. 5,000. (b) Bank charges Rs. 200 not entered into Cash Book. (c) Cheques amounting to Rs. 32,500 deposited but Rs. 28,000 only get cleared. (d) A Debtor Miss Bhumica paid Rs. 5,500 directly into bank. (e) Out of cheques issued during March, 2020, Rs. 7,000 was not presented till 31st March, 2020. **Or** Distinguish between Purchase Book and Purchase A/c.
[4]
Q4.
State two advantages and two disadvantages of computerised accounting. (2 + 2)
⚠ This question is not in the current syllabus — This is a Computers-in-Accounting (Computerised Accounting System) topic. The serving concept menu for WBCHSE HS Account
[4]
Page 5 of 7
Section D

Q1.
From the following particulars prepare a Sales Day Book of Debapriyo Traders: | Date (2019) | Particulars | |---|---| | January 2 | Sold to Green Tea Co. Ltd. 3 Chests of Tea for Rs. 700 less T.D. @ 5%. | | January 5 | Sold to Soma Co. 2.5 dozen postage albums @ Rs. 10 each, less T.D. @ 5%. | | January 9 | Sold to Dolly Studio 5 dozen photograph frames @ Rs. 15 each, less T.D. @ 2 1/2 %. | **Or** Mr. Sen is the owner of a shop. Prepare a suitable Cash Book for the month of November, 2020: | Date (2020) | Particulars | |---|---| | November 1 | Cash in hand Rs. 12,000; Cash at Bank Rs. 27,500. | | November 7 | Purchased goods from Roni amounting to Rs. 6,000 and paid by cheque. | | November 13 | Sold goods for cash Rs. 15,000 and deposited into Bank. | | November 17 | Received two cheques for sale of goods from X Rs. 7,400 and Rs. 5,000 from Y. | | November 19 | Deposited the cheque of X into bank and endorsed the other cheque to C. | | November 22 | Withdrew from Bank Rs. 2,000 for office use. | | November 24 | Received Commission by cheque amounting to Rs. 1,000. | | November 30 | Paid rent Rs. 1,500 and wages Rs. 200. |
[6]
Q2.
Distinguish between Receipts Payments A/c and Income Expenditure Account. **Or** From the given Receipts Payments Account of Kolkata Golf Club and other information, prepare an Income Expenditure Account for the year ended 31st December, 2018: RECEIPTS PAYMENTS ACCOUNT (Dr. ... Cr.) for the year ended 31st December, 2018 | Receipts | Rs. | Payments | Rs. | |---|---|---|---| | To Balance b/d | 3,800 | By Sports Equipments (Purchased on 1st June, 2018) | 12,000 | | To Subscriptions: 2017 — 2,000; 2018 — 20,500; 2019 — 900 | 23,400 | By Tournament Expenses | 3,000 | | To Donations | 4,800 | By Electricity | 2,500 | | To Interest on Investments | 1,500 | By Printing | 1,300 | | | | By Salaries | 3,400 | | | | By Expenses for Exhibition | 4,100 | | | | By Balance c/d | 7,200 | | **Total** | **33,500** | **Total** | **33,500** | Additional Information: (a) Subscriptions outstanding for 2018 was Rs. 5,000 and subscription received in 2017 for the year 2018 amounted to Rs. 2,000. (b) 50% of donations is to be capitalised. (c) Depreciation is to be charged on Sports Equipment @ 5% p.a.
[6]
Q3.
What do you mean by Single-Entry System? Describe its limitation: (2 + 4) **Or** From the following information, ascertain the amount of total purchase: | Particulars | Rs. | |---|---| | Sundry Creditors as on 1st April, 2018 | 6,000 | | Sundry Creditors as on 31st March, 2019 | 4,000 | | Bills Payable as on 1st April, 2018 | 5,000 | | Bills Payable as on 31st March, 2019 | 7,000 | | Cash Purchase | 25,800 | | Cash paid to Creditors | 30,900 | | Cash paid against Bills Payable | 8,800 | | Purchase Return | 1,200 | | Discount Received | 1,000 |
[6]
Page 6 of 7
Section E

Q1.
Following is the Trial Balance of Mr. Roy, as on 31st December, 2017: | Particulars | Dr. (Rs.) | Cr. (Rs.) | |---|---|---| | Capital | | 1,00,000 | | Bills Payable | | 22,000 | | Cash | 1,200 | | | Purchases | 1,20,000 | | | Opening Stock | 35,000 | | | Creditors | | 24,000 | | Debtors | 50,000 | | | Machinery | 60,000 | | | Sales | | 2,00,000 | | Furniture | 15,000 | | | Bills Receivable | 20,000 | | | Rent Rates | 10,000 | | | Provision for Bad Debts | | 1,200 | | Wages | 16,000 | | | Salaries | 20,000 | | | **Total** | **3,47,200** | **3,47,200** | Prepare Trading and Profit Loss Account of Mr. Roy for the year ended 31st December, 2017 and Balance Sheet as on that date after taking into consideration the following information: (i) Closing Stock on 31st December, 2017 was Rs. 50,000. (ii) Depreciation on furniture is to be charged @ 5% p.a. (iii) Provision on Debtors is to be maintained @ 2%. (iv) Outstanding salary on 31st December, 2017 was Rs. 2,000.
[10]
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