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class 11 commerce accountancy question paper

class 11 commerce accountancy question paper

class 11 commerce accountancy question paper:- we provide complete details of class 11 commerce accountancy question paper in this article.

class 11 commerce accountancy question paper

class 11 commerce accountancy question paper

class 11 commerce accountancy question paper

Accountancy has always been one of the major subjects in the academics for commerce student and it is a necessity for the students to develop the base strongly as having a grip on this subject can assist the student in his/her career, like studying CA or CS . So it is strongly suggested that students take a look at the Accountancy class XI sample questions for reference.


The sample questions for Accountancy class XI paper is as follows.The major areas that is covered is based on past question papers.
The Process of doing the total of both side of Debit and Credit of an Account is called as?

2. What is rule for Nominal Account?

3. Employees and Workers of a company are the external or internal users of the financial statement?

4. What is a financial transaction?

5. Define a Voucher.

6. Define the Revenue & Turnover.

7. What do you understand by A Bank Reconciliation Statement?

8. Explain main features of Single Entry System.

9. What are the main sub division of a Journal Book ?

10. What is the main object of the Journal?

11.  Define the following items:-

a) Sale of Fixed Assets

b) Sale of Sports Materials

12. What would be the suitable classification for the following Accounts?

13. What would be the appropriate Depreciation treatment in case the Assets have been purchased during the financial year?

14. Explain how the Credit Purchase calculation accounted in Single Entry System.

15. Which are the three main branches of Accounting?

16. What would be the suitable classification for the following Accounts?

17. Who is a Payee in respect of a bill of exchange?

18. What are the Errors of Principle?

19. Explain the procedure to prepare a Trial Balance.

20. Explain the Accounting term “Ledger” its relevancy in details.

class 11 commerce accountancy question paper

CBSE Class 11 Commerce Accountancy Question Paper 2016 

CBSE Class 11 Commerce Accountancy Question Paper 2015

CBSE Class 11 Commerce Accountancy Question Paper 2014

CBSE Class 11 Commerce Accountancy Question Paper 2013

CBSE Class 11 Commerce Accountancy Question Paper 2012

CBSE Class 11 Commerce Accountancy Question Paper 2011

CBSE Class 11 Commerce Accountancy Question Paper 2010

CBSE Class 11 Commerce Accountancy Question Paper 2009

CBSE Class 11 Commerce Accountancy Question Paper 2008

CBSE Class 11 Commerce Accountancy Question Paper 2007

CBSE Class 11 Commerce Accountancy Question Paper 2006

class 11 commerce accountancy question paper

CBSE Sample Paper for Class 11 Accounts :

1. The Process of doing the total of both side of Debit and Credit of an Account is called as ?

Ans. The process of doing total for both of the sides of an Account is called as Casting of an Account.

2. What is the Rule of Real Account?   

Ans. The rule of the Real Account is “Debit what comes in and credit what goes out”

3. Show the Journal Transaction of Purchase inclusive of VAT.

Ans. When Purchase is done paying the VAT

PurchaseA/c                                    Dr….
VATPaidA/c                                     Dr….
(Being Purchased made and VAT paid at time) 

4. What is Cash Discount ?

Ans. Generally when the payment is made against some purchase the cash discount is received.

5. Given an example of Tangible Assets.

Ans. Cash is the Tangible Asset

6. Define Debtor.

Ans. Debtor is a person or company to whom the sale or sale have been written.

7. State any two Input Devices of a Computer.

Ans. Keyboard &  Mouse.

8. Define “Accounting” .

Ans. A combined process of recording the transactions, classification of them  and then summarizing of them and communicate the concluded information  to the internal and external users is called “Accounting”.

9. Who are external users of financial Statements?

Ans. Creditors, Investors, Share Holders, Government and Authorities

10. What do you mean by Drawings?

Ans. When a partner or proprietor withdraws the money for his private use is referred as drawing by that partner.

11. What is Voucher?

Ans. A Voucher is a preliminary source for recording the data.

12. Define the Bill Payable.

Ans. When a Bill of Exchange is accepted by the Drawee it becomes the Bill payable for them, he needs to pay it in future, what is the difference between paid and payable is that payment aspect paid means the payment have been paid while payable mean it has to be paid in the future. Bills Payable are the part of Liabilities and shown under the Liabilities column of a Balance Sheet.

13. Write a comment “Amount withdrawn for personal use”.

Ans. Amount withdrawn for person use is referred as Drawings, which is made by a partner or proprietor of a firm. They can get the salaries, commission if same has been mentioned the Partnership Agreement. A partner can do a withdrawal of money for personal use on a regular intervals of whenever its required to him.

class 11 commerce accountancy question paper:-SECTION-B

14. What are the two main basis of Depreciation?

Ans. Cost of the Assets: When a good is purchased or a fixed assets is created all the over head would be added to its value and the total value should be considered as Fixed Assets proper value.

Approximate Life of the Assets : A life period should be estimated for each of the assets and according to the certain percentage is should be reduced to year by year.

15. What do you understand  by Accounting Data in respect of Computerized Accounting?

Ans. The Accounting Data mean the gathered information in form of numerical and alphabet which is stored in computer storage devices though the Accounting software by an accountant  to do the Books Keeping and preparing the final financial statements which are extracted from the Accounting data stored in the computer storage device for various purposes.

16. If there is some increase in the following transaction which side for it will be recorded ?

Debtors A/c
Creditors A/c

Ans. Debit – Current Assets
Credit – Current Liabilities

17. Define the Financial Accounting.

Ans. As name suggests the financial accounting is based on Financial terms the transaction which has the financial i.e. money value and can be measured in terms of money are called the financial transaction and only those are eligible to get recorded in the accounts of financial accounting system. Under the Financial Accounting System the recording of financial transaction are done in the Cash and Journal Book, in other Accounting as Sales, Purchase and various books, depends on size and requirements of the concerned business then all transactions are posted in their respective ledgers and all those ledgers are summarized in form of a Trial Balance , P&L and finally the Balance Sheet. So in nutshell we can say that the main object of financial accounting is to show the Profit & Loss and Balance Sheet and communicating the same to the final users of the company or organization.

18. Write a detailed note on Internal Users of the Financial Statements.

Ans. Basically the biggest internal user of a Financial Statement is considered as Management and secondly it can be considered to its Employees and Workmen, the detailed explanation of the Internal Users is explained further.

Internal Users:  Owners, Management and Employees and workers can be included. Since the owner put the capital to run a business, he is always at risk, he would like to know the profit and cash position of the company, for it he will be depending on the Accounts prepared by this company.

In large organization management is the separate part of the company, they manage with the instructions from owners or directors of the company, they are either on salary based or they can have a stake in profit as per agreement with owners of the company. Managers are depend on  their juniors to bring the result, they would like to increase the organizational efficient in coming year, they need to know the accounting status for taking future decision based on current financial position of the concerned organization .

Employees and workers get a bonus besides of their wages and salary at the end of every month, they are also interested in knowing the financial position of the company, because bonus is always depends on the profit made by the company.

Q22: Show the proper Journal Entrier for the following :-

a) April 23 Furniture was purchased for Rs. 125000

b) March 31 Depreciation @ 15% debited on Furniture              

c) 31 May A Cash Sale of Rs. 15500 done and a Trade Discount of Rs. 1000 was given.


19. What would be the suitable classification for the following Accounts ?

A) Salaries paid to workers
B) Electricity Exp. For Factory

Ans. A) Nominal Accounts
B) Nominal Accounts

20. Record the  following transactions in a Single Column cash Book of Prajapati International.

April 1 Cash In Hand                                               Rs.  27115
April 10 Fuel for Generator bought                         Rs.    2500
April 19 Donation Made to Temple                         Rs.    1100
April 29 Cash drawn from Bank                              Rs.   17500
April 30 Cash received from Mr Sharma                 Rs.   14500

Ans.                        Prajapati International
Dr.                                  CASH BOOK                                                     Cr.

 Date Particulars L.F. Rs. Date Particulars L.F. Rs.
1 Apr To  Balance b/d


10 Apr By  Generator Exp. A/c


29 Apr To  Bank Account


29 Apr By Donation A/c


30 Apr To Mr Sharma A/c


30 Apr By Balance c/d



21. Record the following transactions in the Purchase Return Book of M/s Startech Overseas.         

April 16 300 Scent Bottles @ 150 Per Bottle returned back to Jhansi Overseas

April 22  550 perfume Bottles @ 75/- per Bottle returned back to Bhopal Enterprises    

April 25  1100 Scent Bottles @ 125/- per bottle is returned back to Jhansi Overseas with discount of 10%

Ans.                        M/s Startech Overseas

 Date Particulars Debit

Note No.

 L.F. DetailsRs. Amount
16 Apr  M/s Jhansi Overseas
300 Scent Bottles @ 150/- Per Bottle


22 Apr  Bhopal Enterprises
550 Perfume Bottles @ 75/- per bottle


25 Apr  M/s Jhansi Overseas
1100 scent Bottle @ 125 per bottle
Less: 10% Discount



30 Apr Purchases Return A/c





 Date Particulars L.F. Dr. Cr
23 Apr
31 May
31 March
 Furniture A/c       Dr.
To Bank A/c
(Being Furniture Purchased and amount paid)Cash A/c            Dr.
Trade Discount    Dr.
To Sales A/c
(Being Cash sale done and a Discount of Rs. 1000 given)Depreciation A/c  Dr.
To Furniture A/c
(Being Depreciation @ 15% Charged)







class 11 commerce accountancy question paper

Recommended post :-class 11 commerce accountancy question paper

class 11 commerce accountancy question paper

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