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CBSE Class X 2007 : COMMERCE [Set 2]

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CBSE 10
Kendriya Vidyalaya (KV), Kamla Nehru Nagar, Ghaziabad
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Roll No. jksy uaCode No. Series RKM dksM ua- 35 Please check that this question paper contains 9 printed pages. Code number given on the right hand side of the question paper should be written on the title page of the answer-book by the condidate. Please check that this question paper contains 5+5+5 questions. Please write down the serial number of the question before attempting it. i;k tk p iz'u&i=k esa i;k tk p i;k iz'u dj ysa fd bl iz'u&i=k esa eqfnzr i`"B 9 gSaA nkfgus gkFk dh vksj fn, x, dksM uEcj dks Nk=k m kj&iqfLrdk ds eq[k&i`"B ij fy[ksaA dj ysa fd bl iz'u&i=k esa 5+5+5 iz'u gSaA dk m kj fy[kuk 'kq: djus ls igys] iz'u dk ekad vo'; fy[ksaA (i) Elements of Business okf.kT; ds r o COMMERCE okf.kT; Time allowed : 3 hours fu/kkZfjr le; % 3 ?k.Vs Maximum Marks : 100 vf/kdre vad % 100 (ii) Elements of Book-Keeping and Accountancy Time allowed : 3 hours fu/kkZfjr le; % 3 ?k.Vs cgh[kkrk rFkk ys[kkadu ds r o (iii) Typewriting (Theory) English/Hindi Vad.k fl)kUr vaxzsth@fgUnh Time allowed : 2 hours fu/kkZfjr le; % 2 ?k.Vs Maximum Marks : 100 vf/kdre vad % 100 Maximum Marks : 2 5 vf/kdre vad % 25 Note : 1. Any one of the following areas can be offered : (i) Elements of Business. (ii) Elements of Book-Keeping and Accountancy, (iii) Typewriting - English or Hindi. 2. For Typewriting - English or Hindi (Max. Time : 2 Hours and Max. Marks : 25). uksV % 1. 2. 35 fuEu esa ls dksbZ ,d fo"k; fy;k tk ldrk gS % (i) okf.kT; ds r oA (ii) cgh[kkrk rFkk ys[kkadu ds r oA (iii) Vad.k BkbijkbfVax & vaxzsth vFkok fgUnhA Vad.k VkbijkbfVax & vaxzsth vFkok fgUnh ds fy, vf/kdre le; % 2 ?kaVs rFkk vf/kdre vad % 25 A 1 P.T.O. (i) Elements of Business okf.kT; ds r o 1. (a) Why is an office divided into sections ? Explain. 5 (b) State the main advantages of Card Index . 5 (c) What are the main objectives of an office ? Explain in brief. 5 (d) What is Vertical Filing ? Explain. 5 v ,d dk;kZy; dk vuqHkkxksa esa foHkktu D;ksa fd;k tkrk gS \ le>kb,A c ^dkMZ vuq ef.kdk* ds eq[; ykHk crkb,A l ,d dk;kZy; ds eq[; m s'; D;k gSa \ la{ksi esa le>kb,A n ^[kM+h Qkby* i)fr D;k gS \ le>kb,A 2. (a) (b) What are the different parts into which a good business letter can be divided ? Explain in brief. 8 Draft a letter to M/s Ram Bharose Lal and Sons of Faridabad (Haryana) in reply to their enquiry about the prices of certain goods, giving the prices and terms on which you are willing to supply the goods. 12 v ,d vPNs O;kikfjd i=k dks fdu&fdu Hkkxksa esa foHkkftr fd;k tk ldrk gS \ la{ksi esa le>kb,A c eSllZ jke Hkjksls yky ,.M lUl Qjhnkckn gfj;k.kk dks ,d i=k muds }kjk dqN oLrqvksa ds ewY;ksa dh iwNrkN ds ckjs esa Hksts x, i=k ds m kj esa fyf[k, ftlesa vki vius eky dh dherksa rFkk 'krks dk mYys[k dhft, ftu ij vki eky dh vkiwfrZ djus dks rS;kj gSaA 3. (a) Define Bank and explain any three functions of a Commercial Bank. 5 (b) You want to open a Savings Bank Account in a Bank. Explain the procedure to open the Account. 5 (c) What is a Bank Draft ? How does it differ from a Pay Order ? 5 (d) Differentiate between Pass Book and Cheque Book . 5 v cSad dh ifjHkk"kk nhft, rFkk ,d okf.kfT;d cSad ds fdUgha rhu dk;ks dks le>kb,A c vki ,d cSad esa ^cpr [kkrk* [kksyuk pkgrs gSaA [kkrk [kksyus dh fof/k dks le>kb,A l ^cSad M k V* D;k gS \ ;g ^ns; vkns'k is vkWMZj * ls dSls fHk gS \ n ^ikl cqd* rFkk ^pSd cqd* esa vUrj crkb,A 35 2 4. (a) What do you mean by endorsement ? Give any three examples of endorsement of a cheque. 5 (b) Explain the method and advantages of remitting money by cheque. 5 (c) State the circumstances under which a Bank can dishonour a cheque. 5 (d) What is meant by crossed cheque ? Explain in brief the different types of crossing. 5 v ^cspku* ls vki D;k le>rs gSa \ pSd dks cspku djus ds dksbZ rhu mnkgj.k nhft,A c pSd }kjk iSls Hkstus dh fof/k rFkk blds ykHk crkb,A l mu ifjfLFkfr;ksa dk mYys[k dhft, ftuesa ,d cSad pSd dks vukn`r dj ldrk gSA n ^js[kkafdr pSd* ls D;k vfHkizk; gS \ pSd js[kkafdr djus ds fofHk izdkjksa dks la{ksi esa le>kb,A 5. (a) What is meant by notice of dishonour of a Bill ? When is it necessary to give this notice and to whom is it to be given ? 5 (b) Define Bill of Exchange and give its specimen. 5 (c) What is Hundi ? Explain the different kinds of Hundies. 5 (d) Differentiate between Tromissory Note and Hundi. 5 v fcy dh vizfr"Bk dh lwpuk dk D;k vFkZ gS \ ;g lwpuk dc nsuk t:jh gS vkSj fdldks nh tkuh gksrh gS \ c fofu;e i=k dh ifjHkk"kk nhft, rFkk bldk izk:i Hkh cukb,A l gq.Mh D;k gS \ gq.Mh ds fofHk izdkjksa dks le>kb,A n ^izfrKk&i=k* rFkk ^gq.Mh* esa vUrj crkb,A 35 3 P.T.O. OR / vFkok v Fkok (ii) Elements of Book-Keeping and Accountancy cgh[kkrk rFkk ys[kkadu ds r o 1. The Trial Balance of Dhruv & Sons on 31st March, 2006 is as follows : 20 Trial Balance Debit Balances Rs. Credit Balances Machinery 1,23,000 Capital Building 3,80,000 Creditors Motor Vehicles 1,76,000 Sales Rs. 5,90,000 11,870 4,78,760 Sundry Debtors 80,000 Purchase Returns 2,200 Opening Stock 8,400 Bank Overdraft 25,000 Purchases Sales Returns 2,90,000 Loan (long term) 8,700 800 Drawings 3,500 Wages 2,800 Carriage Inwards 890 Carriage Outwards 300 General Expenses Audit Fees 12,390 2,900 Insurance & Taxes 31,200 Printing Expenses 1,350 Cash in hand 3,000 11,16,530 11,16,530 Additional information is given below : (i) The Stock on 31-3-2006 was valued at Rs. 15,270. (ii) Printing Expenses due Rs. 58,650. (iii) Audit Fees due Rs. 12,100. (iv) Depreciation to be written off @ 10% p.a. on Machinery and Motor Vehicles. Prepare Trading and Profit & Loss Account for the year ended 31st March 2006 and Balance Sheet of Dhruv & Sons as at 31st March, 2006. 35 4 /kzqo ,.M lUl dk 31 ekpZ] 2006 dks ryiV fuEukuqlkj Fkk % ryiV uke 'ks"k #- tek 'ks"k #- e'khujh ;U=k 1,23,000 iw th Hkou 3,80,000 ysunkj 11,870 eksVj xkM+h okgu 1,76,000 fo ; 4,78,760 80,000 ; okilh fofo/k nsunkj 5,90,000 2,200 8,400 cSad vf/kfod"kZ 25,000 2,90,000 _.k nh?kZdkyhu 8,700 izkjfEHkd jgfr;k ; 800 fo ; okilh vkgj.k 3,500 et+nwjh 2,800 <qykbZ vkxr 890 <qykbZ fuxZr 300 lkekU; O;; 12,390 vads{k.k Qhl 2,900 chek o dj 31,200 fizafVax O;; 1,350 jksdM+ gLrs 3,000 11,16,530 11,16,530 vfrfj lwpuk uhps nh xbZ gS % (i) 31&3&2006 dks LdU/k dk ewY;kadu 15]270 #- gqvkA (ii) fizafVax O;; 58]650 #- ns; FksA (iii) vads{k.k Qhl 12]100 #- ns; FkhA (iv) e'khujh rFkk eksVj xkM+h okgu ij 10 okf"kZd dh nj ls gzkl yxkuk gSA 31 ekpZ] 2006 dks lekIr gksus okys o"kZ ds fy, /kzqo ,.M lUl dk O;kikj rFkk ykHk&gkfu [kkrk ,oa 31 ekpZ] 2006 dk fLFkfr&fooj.k rS;kj dhft,A 35 5 P.T.O. 2. (a) (i) Give any four features of Bank Column Cash Book. (ii) State how Cash Book is a subsidiary book as well as principal book. (b) From the following particulars, prepare a Bank Reconciliation Statement in the books of Rakesh as on 31st January, 2007 : (i) Balance as per Pass Book as on 31st January, 2007 was Rs. 31,250. (ii) Cheque of Rs. 8,900 issued by Mr. Rakesh on 28th January, 2007 was not presented for payment, whereas this was recorded twice in the Cash Book. (iii) A cheque of Rs. 2,000 issued on 30th January, was entered in the Cash column. (iv) A cheque of Rs. 7,500 received by Rakesh was paid into Bank, but was omitted to be entered in the Cash Book. (v) A cheque of Rs. 3,400 paid by him into Bank is not yet credited in Pass Book. (vi) The Bank has charged Rs. 55 as its commission for collecting outstation cheques and has allowed interest Rs. 25 on the trader s balance. These are not entered in the Cash Book. v (i) cSad [kkus okyh jksdM+ cgh dh dksbZ pkj fo'ks"krkvksa dks nhft,A (ii) crkb, fd fdl izdkj ,d jksdM+ cgh ,d lgk;d cgh rFkk eq[; cgh nksuksa gksrh gSA 4 4 12 c 31 tuojh] 2007 dks fuEufyf[kr fooj.kksa ls jkds'k dh iqLrdksa esa cSad lek/kku fooj.k rS;kj dhft, % (i) 31 tuojh] 2007 dks ikl&cqd dk 'ks"k 31]250 #- FkkA (ii) 28 tuojh] 2007 dks fe- jkds'k us 8]900 #- dk pSd fuxZfer fd;k] tks Hkqxrku ds fy, izLrqr ugha fd;k x;k] tcfd bldk ys[kk jksdM+ cgh esa nks ckj dj fn;k x;kA (iii) 30 tuojh] dks 2]000 #- dk ,d pSd fuxZfer fd;k x;k] ftldh izfof"V jksdM+ [kkus esa dh xbZA (iv) 7]500 #- dk ,d pSd jkds'k dks izkIr gqvk rFkk cSad esa tek fd;k x;k] ysfdu mldk ys[kk jksdM+ cgh esa ugha fd;k x;kA (v) 3]400 #- dk ,d pSd cSad esa tek djk;k x;k ftldk ys[kk ikl&cqd esa vHkh rd ugha gqvkA (vi) cSad us ckgj ds pSdksa dk Hkqxrku olwy djus ds miy{k esa 55 #- deh'ku ds :i esa dkVs gSa] rFkk 25 #- O;kikjh ds [kkrs esa C;kt ds :i esa fn, x, gSaA budk ys[kk jksdM+ cgh esa ugha gqvkA 3. (a) (b) Explain in brief any five points of distinction between Bill of Exchange and Promissory Note. On 31st August, 2006, Raja sold goods to Rani of the value of Rs. 50,000 and drew upon him a bill at two months for the amount. Rani accepted the draft. On due date, she expressed her inability to meet the bill and offered to pay the full amount within fifteen days with interest Rs. 500. The offer was accepted and the amount was paid on 15th November, 2006. Pass entries in the books of Raja and Rani. v fofue;&i=k ,oa izfrKk&i=k ds chp vUrj ds fdUgha ik p fcUnqvksa dks la{ksi esa le>kb,A c 31 vxLr] 2006 dks jktk us jkuh dks 50]000 #- ewY; dk eky cspk rFkk ml jkf'k ds fy, nks eghus dh vof/k dk fcy fy[kkA jkuh us M k V Lohdkj fd;kA Hkqxrku frfFk ij mlus Hkqxrku djus esa vleFkZrk fn[kykbZ rFkk 15 fnu ds vUnj 500 #- C;kt lfgr iwjk Hkqxrku djus dk izLrko j[kkA bl izLrko dks Lohdkj dj fy;k x;k rFkk 15 uoEcj] 2006 dks Hkqxrku Hkh gks x;kA jktk ,oa jkuh dh iqLrdksa esa izfof"V;k dhft,A 35 6 10 10 4. (a) Explain the meaning and utility of Suspense Account. (b) 8 Rectify the following errors : (i) Paid wages for the repair of furniture debited to Furniture account Rs. 1,800. (ii) Goods of Rs. 800 were sold to Mahesh, but it was recorded in Purchase Book. (iii) Total of Sales Return Book was overcast by Rs. 1,000. (iv) Goods of Rs. 4,000 purchased from Ram, have been posted to his account as Rs. 5,000. (v) Rs. 5,300 received from Paras was wrongly credited to Saras account as Rs. 3,500. 12 (vi) Total of Bills Payable Book Rs. 1,800 left unposted. v mparh [kkrs dk vFkZ ,oa mi;ksfxrk dks le>kb,A c fuEufyf[kr v'kqf);ksa dh lq/kkj izfof"V;k dhft, % (i) QuhZpj ejEer dh etnwjh Hkqxrku 1]800 #- QuhZpj [kkrs ds uke fy[ks x,A (ii) 800 #- dk egs'k dks eky fo ; fd;k x;k] fdUrq bldk ys[kk ;&cgh esa fd;k x;kA (iii) fo ;&okilh cgh dk ;ksx 1]000 #- vf/kd fy[kk x;kA (iv) jke ls 4]000 #- ds eky ds ; dk ys[kk mlds [kkrs esa 5]000 #- ls fd;k x;kA (v) ikjl ls 5]300 #- izkfIr dk =kqfV ls ys[kk lkjl ds [kkrs esa 3]500 #- tek ds :i esa fd;k x;kA (vi) ns; foi=k cgh dk ;ksx 1]800 #- dk ys[kk cgh esa ys[kkadu ugha gqvkA 5. (a) Define the term Depreciation . State four main causes of providing depreciation. (b) 8 On 1st October, 2002, the Jaipur Transport Company purchased a truck for Rs. 80,000. On 1st April, 2004, this truck was involved in an accident and was completely destroyed and Rs. 60,000 were received from the Insurance company in full settlement. On the same date, another truck was purchased by the company for Rs. 1,00,000. The company writes off 20 per cent per annum depreciation on written down value method. Give the Truck A/c from 2002 to 2004. Books are closed on 31st December every year. 12 v ^gzkl* 'kCn dks ifjHkkf"kr dhft,A gzkl yxkus ds fy, pkj eq[; dkj.k crkb,A c t;iqj V kUliksVZ dEiuh us 1 vDVwcj] 2002 dks ,d V d 80]000 #- dk ; fd;kA 1 vizSy] 2004 dks V d ,d nq?kZVuk esa iw.kZr;k u"V gks x;k vkSj chek dEiuh ls iw.kZ lUrqf"V ds :i esa 60]000 #- izkIr gq,A mlh rkjh[k dks dEiuh us nwljk V d 1]00]000 #- dk [kjhnkA dEiuh 20% okf"kZd nj ls gzkl ?kVrs gq, ewY; i)fr ij yxkrh gSA lu~ 2002 ls 2004 rd ds o"kks dk V d [kkrk cukb,A [kkrs izfr o"kZ 31 fnlEcj dks cUn fd, tkrs gSaA 35 7 P.T.O. (iii) Typewriting (Theory) English/Hindi Vad.k fl)kUr vaxzsth@fgUnh Time allowed : 2 hours fu/kkZfjr le; % 2 ?k.Vs Note : Answer all the questions. uksV % Maximum Marks : 25 vf/kdre vad % 25 lHkh iz'uksa ds m kj nsaA 1. Explain the functions of any five of the following parts of a Typewriter : (i) Space Gauge (ii) Space bar (iii) Margin release key (iv) Shift key (v) 5 Back spacer Paper bail (vii) Carriage return lever (vi) VkbijkbVj ds fuEufyf[kr Hkkxksa esa ls fdUgha ik p ds dk;Z le>kb, % i k (i) Lisl xst (ii) LFkkukUrj NM+ (iii) gkf'k;k ekspd dqath (iv) dy cny dqath (v) ihNs gVko cVu (vi) dkx+t nkc NM+ (vii) dSfjt okilh yhoj 2. How many spaces will you leave before and after while typing the following punctuation marks ? (i) Sign of exclamation (ii) Hyphen (iii) Colon (iv) Comma (v) Sign of Plus (+) fuEufyf[kr fojke fpg~uksa ds igys vkSj ckn esa Vkbi djrs le; vki fdrus LFkku NksM+saxs \ (i) foLe;cks/kd fpg~u (ii) ;kstd (iii) folxZ (iv) vYifojke (v) tksM+ dk fpg~u (+) 35 8 5 3. Give proof correction signs for the following : (i) Insert question mark (ii) Let it stand as it is (iii) 5 Remove the space and close up (iv) Do not begin a new paragraph (v) Centralise the heading fuEufyf[kr ds fy, izwQ la'kks/ku fpg~u cukb, % (i) iz'uokpd fpg~u yxk, (ii) bls ,slk gh jgus nsa (iii) Lisl gVk, vkSj ikl yk, (iv) u;k iSjkxzkQ izkjEHk u djsa (v) 4. 'kh"kZd dks e/; esa Vkbi djsaA What precautions should be taken while cutting a stencil on the Typewriter ? Explain, giving the uses of stylus pen and correcting fluid. 5 VkbijkbVj ij LVsafly dkVrs le; D;k&D;k lko/kkfu;k /;ku esa j[kuh pkfg, \ LVkbyl iSu rFkk djSfDVax ywM dk iz;ksx crkrs gq, O;k[;k dhft,A 5. How would you increase your speed in Typewriting ? 5 OR Explain the process of centering Headings and Sub-headings in Typewriting. 5 vki VkbijkbfVax esa viuh xfr dSls c<+k, xs \ vFkok VkbijkbfVax esa 'kh"kZdksa rFkk mi&'kh"kZdksa dks e/; esa Vkbi djus dh fof/k le>kb,A 35 9 P.T.O.

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