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CBSE Class X 2014 : COMMERCE

32 pages, 208 questions, 2 questions with responses, 2 total responses,

CBSE 10
Kendriya Vidyalaya (KV), Kamla Nehru Nagar, Ghaziabad

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H$moS> Z . Series HRS Code No. amob Z . 35 narjmWu H$moS >H$mo C ma-nwp VH$m Ho$ _wI-n >na Ad ` {bIo & Roll No. Candidates must write the Code on the title page of the answer-book. H $n`m Om M H$a b| {H$ Bg Z-n _o _w{ V n > 31 h & Z-n _| Xm{hZo hmW H$s Amoa {XE JE H$moS >Z ~a H$mo N>m C ma-nwp VH$m Ho$ _wI-n > na {bI| & H $n`m Om M H$a b| {H$ Bg Z-n _| >40+36+15 Z h & H $n`m Z H$m C ma {bIZm ew $ H$aZo go nhbo, Z H$m H $_m H$ Ad ` {bI| & Bg Z-n H$mo n T>Zo Ho$ {bE 15 {_ZQ >H$m g_` {X`m J`m h & Z-n H$m {dVaU nydm _| 10.15 ~Oo {H$`m OmEJm & 10.15 ~Oo go 10.30 ~Oo VH$ N>m Ho$db Z-n H$mo n T>|Jo Am a Bg Ad{Y Ho$ Xm amZ do C ma-nwp VH$m na H$moB C ma Zht {bI|Jo & Please check that this question paper contains 31 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 candidate. Please check that this question paper contains 40+36+15 questions. Please write down the Serial Number of the question before attempting it. 15 minutes time has been allotted to read this question paper. The question paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the students will read the question paper only and will not write any answer on the answer-book during this period. g H${bV narjm II SUMMATIVE ASSESSMENT II dm{U ` COMMERCE COMMERCE (iii) 35 A{YH$V_ A H$ : 90 Time allowed : 3 hours Maximum Marks : 90 ~hrImVm VWm boIm H$Z Ho$ V d {ZYm [aV g_` : 3 K Q>o A{YH$V_ A H$ : 90 Elements of Book-Keeping and Accountancy (ii) {ZYm [aV g_` : 3 K Q>o Time allowed : 3 hours Maximum Marks : 90 Q> H$U ({g m V) A J o Or/{h Xr {ZYm [aV g_` : 2 K Q>o A{YH$V_ A H$ : 30 Typewriting (Theory) English/Hindi dm{U ` dm{U ` Ho$ V d Elements of Business (i) Time allowed : 2 hours Maximum Marks : 30 1 P.T.O. ZmoQ> : 1. {Z Z _| go H$moB EH$ {df` {b`m Om gH$Vm h : (i) dm{U ` Ho$ V d & (ii) ~hrImVm VWm boIm H$Z Ho$ V d & (iii) Q> H$U ({g m V) A J o Or AWdm {h Xr & 2. Q> H$U ({g m V) A J o Or AWdm {h Xr Ho$ {bE (A{YH$V_ g_` A H$ : 30) :2 K Q>o VWm A{YH$V_ Note : 1. Any one of the following areas can be offered : (i) (ii) Elements of Book-Keeping and Accountancy. (iii) 2. Elements of Business. Typewriting (Theory) English or Hindi. For Typewriting (Theory) English or Hindi (Max. Time : 2 Hours and Max. Marks : 30) (i) dm{U ` Ho$ V d (i) Elements of Business gm_m ` {ZX}e : (i) Bg ^mJ _| Hw$b 40 Z h & (ii) g^r Z A{Zdm` h & (iii) Z-g `m 1 go 18 VH$ ~h {dH$ nr` Z h Omo `oH$ EH$ A H$ H$m h & {XE JE {dH$ nm| _| go ghr {dH$ n H$mo C ma-nwp VH$m _| {bIZm h & (iv) Z-g `m 19 go 34 VH$ `oH$ Z 3 A H$m| H$m h & BZ Zm| Ho$ C ma 70 e Xm| go A{YH$ Zht hmoZo Mm{hE & (v) Z-g `m 35 go 40 VH$ `oH$ Z 4 A H$m| H$m h & BZ Zm| Ho$ C ma 150 e Xm| go A{YH$ Zht hmoZo Mm{hE & (vi) EH$ Z Ho$ g^r ^mJ EH$gmW hr H$aZo h & 35 2 General Instructions : (i) This part has 40 questions in all. (ii) All questions are compulsory. (iii) Questions from serial no. 1 to 18 are Multiple Choice Questions carrying one mark each. These are to be answered by writing the correct option in your answer-book. (iv) Questions from serial no. 19 to 34 carry 3 marks each. Answers to such questions should not exceed 70 words. (v) Questions from serial no. 35 to 40 carry 4 marks each. Answers to such questions should not exceed 150 words. (vi) Attempt all parts of a question together. 1. {Z Z{b{IV _| go {d m H$m Am V[aH$ moV H$m Z-gm Zht h (A) {VYm[aV Am` (B) nydm {YH$ma A em| H$m {ZJ _Z (C) ~ YH$-G$U (D) ny Or H$m nwZ{d {Z`moOZ ? 1 Which is not the internal source of finance among the following ? (A) (B) Issue of Preference Shares (C) Loan on Mortgage (D) 2. Retained Earning Ploughing back of Capital {Z Z{b{IV _| go {d m H$m dm_rJV {Z{Y moV H$m Z-gm h (A) G$ mn m| H$m {ZJ _Z (B) OrdZ ~r_m {ZJ_ go G$U (C) A em| H$m {ZJ _Z (D) ~ H$ go XrK H$mbrZ G$U ? 1 Which of the following is an owned fund as a source of finance ? (A) (B) Loan from L.I.C. (C) Issue of Shares (D) 35 Issue of Debentures Long term Loan from Bank 3 P.T.O. 3. {_ m| VWm g ~p Y`m| go {b`m J`m G$U {d m H$m moV hmoVm h (A) amOH$s` CnH $_ H$m (B) g `w $ ny Or H$ n{Z`m| H$m (C) ghH$mar g{_{V`m| H$m (D) EH$mH$s `mnmar H$m 1 Borrowing loan from friends and relatives is a source of finance for (A) (B) Joint stock companies (C) Co-operative societies (D) 4. State enterprise Sole trader 1 Q>m H$ E gM oO EH$ ~m Oma h Ohm (A) _mb H$m H $`-{dH $` hmoVm h (B) H$mam| H$m H $`-{dH $` hmoVm h (C) {V^y{V`m| H$m H $`-{dH $` hmoVm h (D) ^dZm| H$m H $`-{dH $` hmoVm h Stock Exchange is a market where (A) (B) Cars are sold and purchased (C) Securities are sold and purchased (D) 5. Goods are sold and purchased Buildings are sold and purchased ^maV _| H$ao gr ZmoQ> {ZJ _Z H$m A{YH$ma m h (A) go Q >b ~ H$ Am \$ Bp S>`m H$mo (B) Q>oQ> ~ H$ Am \$ Bp S>`m H$mo (C) [a Od ~ H$ Am \$ Bp S>`m H$mo (D) Cn`w $ g^r H$mo The authority to issue currency notes in India rests with (A) (B) State Bank of India (C) Reserve Bank of India (D) 35 Central Bank of India All of the above 4 1 6. {Z Z{b{IV _| go XrK H$mbrZ {d m H$m moV H$m Z-gm h ? (A) ~ H$ go N>: _hrZo H$m G$U (B) A em|o H$m {ZJ _Z (C) ~ H$ A{Y{dH$f (D) Z H$X O_m 1 Which of the following is a source of long term finance ? (A) (B) Issue of shares (C) Bank overdraft (D) 7. Loan from Bank for six months Cash credit 1 H$ n{Z`m OZ {Zjon m H$aVr h (A) OZVm go (B) H$ nZr Ho$ g MmbH$m| go (C) H$ nZr Ho$ A eYm[a`m| go (D) Cn`w $ _ o go {H$gr go Zht Companies receive public deposits from (A) (B) the directors of the company (C) the shareholders of the company (D) 8. the public None of the above {Z Z{b{IV _| go XrK H$mbrZ {d m H$m moV H$m Z-gm h (A) `mnma O_m (B) ~ H$ A{Y{dH$f (C) H$m[a XmJrar (boZXmar-boIm-H $`) (D) ^maVr` Am mo{JH$ {d m {ZJ_ go G$U ? 1 Which of the following is a source of long term finance ? (A) (B) Bank overdraft (C) Factoring (D) 35 Trade credit Loan from Industrial Finance Corporation of India 5 P.T.O. 9. ~ H$m| mam J mhH$mo H$mo EH$ {Zp MV g_` Ho$ {bE EH$_w V a H$_ O_m H$aZo VWm n[an dVm H$s {V{W na `mO g{hV dmng {ZH$mbZo H$s gw{dYm XmZ H$s OmVr h (A) ~MV ~ H$ ImVm H$s Xem _| (B) AmdVu (a H$[a J) ImVm H$s Xem _| (C) WmB O_m ImVm H$s Xem _| (D) Mmby ImVm H$s Xem _| 1 A Banking facility enabling customers to deposit the money once for a fixed time and withdraw only on maturity with interest is provided in the case of (A) Savings Bank Account (B) Recurring Account (C) Fixed Deposit Account (D) Current Account 10. {Z Z{b{IV _| go dm{Up `H$ ~ H$ H$m [ Vr`H$ H$m` H$m Z-gm h (A) O_m drH$ma H$aZm (B) A{^H$aU (EOo gr) H$m` (C) {d{Z_`-n m| H$mo ~ >o na ^wZmZm (D) G$U XoZm ? 1 Which of the following is a secondary function of a Commercial Bank ? (A) Accepting deposits (B) Agency work (C) Discounting Bills of Exchange (D) Granting loans 11. gm_m `V: `mnm[aH$ ~ H|$ AnZo J mhH$m| H$s O_m am{e na `mO Zht XoVo (A) WmB O_m ImVo _| (B) Mmby ImVo _| (C) ~MV ImVo _| (D) AmdVu (a H$[a J) ImVo _| Generally Commercial Banks do not allow interest on deposits of its customers in (A) Fixed Deposit Account (B) Current Account (C) Savings Account (D) Recurring Account 35 6 1 12. EH$ M H$ {OgH$m ^wJVmZ ~ H$ H$s {I S>H$s na Bgo VwV H$aZo dmbo `{ $ H$mo m hmo OmVm h , H$hm OmVm h (A) dmhH$ M H$ (B) {dH $V M H$ (C) AmXoe M H$ (D) 1 aoIm {H$V M H$ A cheque which is payable to a person who presents it at the counter of the Bank for payment, is called (A) (B) Mutilated cheque (C) Order cheque (D) 13. Bearer cheque Crossed cheque EH$ M H$ Omo 1 _mM , 2014 H$mo {bIm J`m Am a {Og na VmarI 1 _mM , h , dh M H$ H$hbmEJm (A) nyd -{XZm {H$V M H$ (D) 1 nwamZm M H$ (C) {bIr JB {dH $V M H$ (B) 2013 C ma-{XZm {H$V M H$ A cheque issued on 1st March, 2014 and bears a date of 1st March, 2013 is called (A) (B) Stale cheque (C) Ante-dated cheque (D) 35 Mutilated cheque Post-dated cheque 7 P.T.O. 14. {Z Z{b{IV _| go {d{Z_` gm ` n (~oMZr {bIV) H$m Z-gm h (A) O_m H$s nMu (B) {d{Z_`-n (C) Z H$X _mb H $` H$s agrX (D) gyMZmW ~rOH$ ? 1 Which of the following is a negotiable instrument ? (A) Pay-in slip (B) Bill of Exchange (C) Cash memo of goods purchased (D) 15. Proforma invoice {d{Z_`-n H$s Xem _| dh nj {Ogo YZam{e ^wJVmZ H$aZo H$m AmXoe {X`m OmVm h , H$hbmVm h (A) boIH$ (B) AmXmVm (nmZo dmbm) (C) drH$maH$Vm (D) Cn`w $ _| go H$moB Zht 1 In the case of Bills of Exchange, the party which is ordered to pay the amount is known as (A) (B) Payee (C) Drawee (D) 16. Drawer None of the above EH$ {Vkm-n H$mo V `ma H$aZo dmbm hmoVm h (A) G$UXmVm (B) G$Ur (C) ~oMmZH$Vm (D) ~ H$ 1 A Promissory Note is made by (A) (B) Debtor (C) Endorser (D) 35 Creditor Bank 8 17. 1 EH$ h S>r {OgH$m ^wJVmZ {ZYm [aV g_` Ho$ Cnam V {H$`m OmVm h , H$hbmVr h (A) Xe Zr h S>r (B) _w Vr h S>r (C) ghOmoJ h S>r (D) YZOmoJ h S>r A Hundi which is payable after a specified time is known as (A) (B) Muddati Hundi (C) Sahajog Hundi (D) 18. Darshani Hundi Dhanjog Hundi EH$ {d{Z_` gm ` n (~oMZr {bIV) {Og na drH ${V m H$aZr hmoVr h , H$hbmVr h (A) {Vkm-n (B) M H$ (C) {d{Z_`-n (D) 1 h S>r A negotiable instrument on which acceptance has to be taken is called (A) (B) Cheque (C) Bill of Exchange (D) 19. Promissory Note Hundi EH$ H$ nZr mam Ag M`r nydm {YH$ma A em| H$mo {ZJ {_V H$aZo na m hmoZo dmbo {H$ ht VrZ bm^m| H$mo ~VmBE & 3 State any three advantages of issuing Non-cumulative Preference Shares by a company. 20. EH$ `dgm` H$s A Wm`r ny Or H$mo {ZYm [aV H$aZo dmbo {H$ ht VrZ KQ>H$m| H$s g jon _ o `m `m H$s{OE & 3 Explain in brief any three factors determining the floating capital of a business. 35 9 P.T.O. 21. H$ Y {dn{U (eo`a ~m Oma) Ho$ {H$ ht VrZ H$m`m o H$mo g_PmBE & 3 Explain any three functions of a Stock Exchange. 22. A em| H$mo n[a^m{fV H$s{OE VWm g_Vm A em| H$s {H$ ht Xmo {deofVmAm| H$s `m `m H$s{OE & 3 Define shares and explain any two characteristics of Equity Shares. 23. (i) bm^m| H$m nwZ{d {Z`moOZ VWm (ii) OZ {Zjonm| H$mo g jon _| g_PmBE & 3 Explain in brief (i) Ploughing back of Profit and (ii) Public deposits. 24. Bb Q >m {ZH$ ~ qH$J `m h ? BgHo$ Xmo bm^m| H$mo ~VmVo h E g_PmBE & 3 What is Electronic Banking ? Explain with its two advantages. 25. Mmby ImVo H$m `m Vm n` hmoVm h ? Bg ImVo Ho$ MmbZ _| H$m_ AmZo dmbr nw VH$m| VWm n{M `m| Ho$ Zm_ VWm H$m_ g_PmBE & 3 What is meant by Current Account ? Explain the names and uses of the books and slips used in the operation of this account. 26. (i) {d{Z_` ~ H$ VWm (ii) jo r` J m_rU ~ H$m| go `m Vm n` h ? What is meant by (i) Exchange Bank and (ii) Regional Rural Banks ? 3 27. `mnm[aH$ ~ H$m| Ho$ {H$ ht VrZ bjUm| H$mo g_PmBE & 3 Explain any three features of Commercial Banks. 28. ^maVr` [a Od ~ H$ Ho$ {H$ ht VrZ H$m`m o H$mo g_PmBE & 3 Explain any three functions of Reserve Bank of India. 29. H o${S>Q> H$mS> VWm S>o{~Q> H$mS Ho$ AW Ed Cn`moJ ~VmBE & 3 State the meaning and uses of Credit Card and Debit Card. 30. `mdgm{`H$ g_wXm` H$mo M H$ Ho$ Cn`moJ go `m bm^ m hmoVo h ? What are the advantages of using cheques to business community ? 3 31. {d{Z_`-n go `m Vm n` hmoVm h ? {d{Z_`-n H$s {H$ ht Mma {deofVmAm o H$mo ~VmBE & 3 What is meant by Bill of Exchange ? State any four characteristics of a Bill of Exchange. 35 10 32. naH $m ` {bIV (~oMZr n ) `m hmoVm h ? BgH$s _w ` {deofVmE ~VmBE & 3 What is a Negotiable Instrument ? State its main characteristics. 33. {Vkm-n VWm h S>r _| H$moB VrZ A Va ~VmBE & 3 Give any three differences between Hundi and Promissory Note. 34. 3 ~ H$ S >m Q>> VWm M H$ _| A V^ oX H$s{OE & (H$moB VrZ) Differentiate between a Bank draft and a Cheque. (any three) 35. 4 g_Vm A em| Ho$ H$moB Mma Xmof g_PmBE & Explain any four demerits of Equity Shares. 36. 4 nydm {YH$ma A em| Ho$ {d{^ H$mam| H$mo g_PmBE & Explain different kinds of Preference Shares. 37. {H$gr M H$ H$mo aoIm {H$V H$aZo go `m Vm n` h ~VmBE & ? M H$ na aoIm H$Z Ho$ {d{^ VarH$m| H$mo 4 What is meant by crossing of a cheque ? State various methods of crossing a cheque. 38. EH$ ~ H$ {H$Z n[ap W{V`m| _| EH$ M H$ H$m AZmXa H$a gH$Vm h ? 4 Under what circumstances can a Bank dishonour a cheque ? 39. ~ H$ _| ~MV ~ H$ ImVm go `m Vm n` hmoVm h ? EH$ ~ H$ _| ~MV ~ H$ ImVm VWm EH$ S>mH$Ka _| ~MV ~ H$ ImVm H $go EH$-X gao go {^ hmoVo h ? H$moB VrZ A Va ~VmBE & 4 What is meant by a Savings Bank Account in a Bank ? How do the Savings Bank Account in a Bank and a Savings Bank Account in a Post-office differ from one another ? Give any three differences. 40. (i) Ap V d, (ii) gwajm, (iii) {H $`mH$bmn VWm EH$ gmh H$ma _| A V^}X H$s{OE & (iv) J mhH$m| Ho$ AmYma na EH$ ~ H$ VWm 4 Distinguish between a Bank and a money-lender on the basis of (i) Entity, (ii) Security, (iii) Activity and (iv) Clients. 35 11 P.T.O. (ii) ~hrImVm VWm boIm H$Z Ho$ V d (ii) Elements of Book-Keeping and Accountancy gm_m ` {ZX}e : (i) Bg ^mJ _| Hw$b 36 Z h & (ii) g^r Z A{Zdm` h & (iii) Z-g `m 1 go 18 VH$ ~h {dH$ nr` Z h Omo `oH$ EH$ A H$ Ho$$ h & {XE JE {dH$ nm| _| go ghr {dH$ n H$mo C ma-nwp VH$m _| {bIZm h & (iv) EH$ Z Ho$ g^r ^mJ EH$-gmW hr H$aZo h & General Instructions : (i) This part has 36 questions in all. (ii) All questions are compulsory. (iii) Questions from serial no. 1 to 18 are Multiple Choice Questions carrying one mark each. These are to be answered by writing the correct option in your answer-book. (iv) Attempt all parts of a question together. 1. Xo` {dn ~hr A J hmoVr h (A) ImVm ~hr H$m (B) VbnQ> H$m (C) amo OZm_Mo H$m (D) amoH$ S> ~hr H$m 1 Bills Payable Book is a part of (A) (B) Trial Balance (C) Journal (D) 35 Ledger Cash Book 12 2. EH$ {d{Z_`-n H$m n R>m H$Z {H$`m OmVm h (A) XoZXma mam (B) boZXma mam (C) n R>m {H$Vr mam (D) 1 n R>m H$ZH$Vm mam A Bill of Exchange is endorsed by (A) (B) Creditor (C) Endorsee (D) 3. Debtor Endorser O~ H$Q>m Vr na ^wZmE h E {~b H$m {Va H $VrH$aU hmo OmVm h , Vmo boIH$ H$s nw VH$m| _| ImVm O_m hmoVm h (A) drH$maH$Vm H$m (B) ~ H$ H$m (C) m ` {~b ImVm (D) 1 Xo` {~b ImVm When a discounted bill is dishonoured, the account to be credited in the books of drawer is (A) (B) Bank (C) Bills Receivable (D) 35 Drawee Bills Payable 13 P.T.O. 4. gm_m `V: BgHo$ mam AmdoXZ H$aZo na {d{Z_`-n H$m ZdrZrH$aU {H$`m OmVm h (A) boIH$ mam (B) drH$maH$Vm mam (C) ~ H$ mam (D) 1 ^wJVmZ m H$Vm mam A Bill of Exchange is renewed generally at the request of the (A) (B) Drawee (C) Bank (D) 5. Drawer Payee EH$ {~b na drH ${V H$s {V{W 1 OZdar, h & ^wJVmZ (n[an dVm) {V{W hmoJr (A) 1 2 3 4 _hrZm| H$s Ad{Y Ho$ {bE 1 A b, 2014 (D) 3 A b, 2014 (C) h & {~b A b, 2014 (B) 2014 A b, 2014 The date of acceptance on a bill is 1st January, 2014. The bill is for a period of 3 months. The date of maturity will be (A) (B) 2nd April, 2014 (C) 3rd April, 2014 (D) 35 1st April, 2014 4th April, 2014 14 6. EH$ {d{Z_`-n _| gm_m `V nmE OmZo dmbo nj hmoVo h (A) Xmo (B) VrZ (C) Mma (D) Cn`w $ _| go H$moB Zht 1 A Bill of Exchange generally has (A) (B) Three parties (C) Four parties (D) 7. Two parties None of the above {Vkm-n H$m {Z_m U {H$`m OmVm h (A) {dH o$Vm mam (B) Ho $Vm mam (C) ~ H$ mam (D) n R>m H$ZH$Vm mam 1 Promissory Note is made by the (A) (B) Purchaser (C) Bank (D) 8. Seller Endorser EH$ nwamZr _erZ Ho$ OrUm} ma `` H$mo Zm_o _| {bIm OmZm Mm{hE (A) _a _V ImVo _| (B) _erZ ImVo _|o (C) l{_H$ Ho$ `{ $JV ImVo _o (D) Cn`w $ _| go H$moB Zht 1 Overhauling charges of an old machine should be debited to (A) (B) Machinery Account (C) Personal Account of the labourer (D) 35 Repairs Account None of the above 15 P.T.O. 9. _mb {dH $` dmngr ~hr _| < ImVo Ho$ Zm_o _| {bIo OmE Jo (A) < 6,000 (D) 1 < 2,000 (C) H$_ Omo S>o JE & w{Q>-gwYmaH$ {dp Q> _| {dH $` dmngr < 4,000 (B) 2,000 < 1,000 Sales Return Book was undercast by < 2,000. In the rectifying entry the Sales Return Account would be debited by (A) (B) < 2,000 (C) < 6,000 (D) 10. < 4,000 < 1,000 VbnQ> _| CMp V ImVm Omo O_m eof H$Q> H$a ahm h , {bIm OmEJm (A) p W{V {ddaU H$s n[ag n{ m`m| _| (B) p W{V {ddaU H$s XoZXm[a`m| _| (C) bm^-hm{Z ImVo _| (D) `mnma ImVo _ o Suspense Account in the Trial Balance showing as credit balance will be entered in the (A) (B) Liabilities side of the Balance Sheet (C) Profit and Loss Account (D) 35 Assets side of the Balance Sheet Trading Account 16 1 11. EH$ {dH $`H$Vm H$mo H$_reZ Ho$ $n _| < 1,000 H$m ^wJVmZ CgHo$ `{ $JV ImVo _| Zm_o _| {bIm J`m & w{Q->gwYmaH$ {d{ >> _| O_m {H$`m OmEJm (A) amoH$ S> ImVm (B) H$_reZ ImVm (C) {dH $`H$Vm H$m `{ $JV ImVm (D) 1 Cn`w $ _| go H$moB Zht Commission paid to a salesman < 1,000 was debited to Salesman s Personal Account. Rectifying entry should be credited to (A) (B) Commission Account (C) Salesman s Personal Account (D) 12. Cash Account None of the above 1 df Ho$ Xm amZ AmJ bJZo go _mb Z Q> hmo J`m & ImVm O_m hmoZm Mm{hE (A) bm^-hm{Z ImVm (B) H $` ImVm (C) {~H $s ImVm (D) AmJ go hm{Z ImVm Goods are destroyed by fire during the year. Account that should be credited is (A) (B) Purchases Account (C) Sales Account (D) 35 Profit and Loss Account Loss by Fire Account 17 P.T.O. 13. dm_r mam < 5,000 _y ` Ho$ _mb H$mo `{ $JV Cn`moJ _| boZo na ImVo Ho$ Zm_ hmoJm (A) {dH $` (B) AmhaU (C) XoZXma (D) 1 H $` Goods worth < 5,000 taken by the proprietor for his personal use should be debited to the Account of (A) (B) Drawings (C) Debtors (D) 14. Sales Purchases Wm`r n[ag n{ m`m| _| A MbZ bmJy hmoVm h (A) ^m {VH$ Qy>Q>-\y$Q> go (B) ~m Oma _y ` _| H$_r AmZo go (C) ZB VH$ZrH$s AmZo go (D) Cn`w $ _| go H$moB Zht Obsolescence arises in Fixed Assets due to (A) (B) Fall in market value (C) Introduction of new technology (D) 35 Physical wear and tear None of the above 18 1 15. EH$ _erZar 1 OZdar, 2012 H$mo < 20,000 _| H $` H$s JB & CgH$m Adeof _y ` < 2,000 VWm Cn`moJr OrdZH$mb 5 df h & _erZar ImVo H$m eof 01-01-2014 H$mo hmoJm 1 (A) ` 16,400 (B) ` 16,000 (C) ` 20,000 (D) ` 12,800 A Machinery was purchased on 1st January, 2012 for < 20,000. Its scrap value is ` 2,000, and useful life is 5 years. The balance in Machinery Account on 01-01-2014 will be (A) ` 16,400 (B) ` 16,000 (C) ` 20,000 (D) ` 12,800 16. 1 _erZar Ho$ {dH $` go h E bm^ H$mo _mZm OmVm h (A) Am`JV bm^ (B) ny OrJV bm^ (C) `{ $JV bm^ (D) Cn`w $ _| go H$moB Zht Profit on sale of Machinery is treated as (A) Revenue gain (B) Capital gain (C) Personal gain (D) None of the above 17. EH$ n[ag n{ m H$m OrdZH$mb g_m hmooZo na CgHo$ eof AZw_m{ZV {~H $s _y ` H$mo H$hVo h (A) Amap ^H$ _y ` (B) Ad{e Q> _y ` (C) nwZ:{~H $s _y ` (D) nw VH$ _y ` 1 Estimated Sale Value of an Asset after its working life is called (A) (B) (C) (D) 35 Original value Scrap value Resale value Book value 19 P.T.O. 18. H$m`m b` ^dZ H$s _a _V na < {H$g H$ma H$s Aew{ h B ? (A) boI Aew{ (^yb) (D) 1 g mp VH$ Aew{ (C) H$m `` ^dZ ImVo Ho$ Zm_o _| {bIm J`m & `h bmon Aew{ (MyH$) (B) 14,000 j{VnyaH Aew{ $ An amount of < 14,000 spent on the repair of office building was debited to Building Account. What type of error is committed ? (A) (B) Error of principle (C) Error of commission (D) 19. Error of omission Compensating Error {Z Z{b{IV Ho$ {bE hf H$s nw VH$m| _| amo OZm_Mm {d{ >`m H$s{OE : `m_ Zo hf go AnZr drH ${V < 20,000 H$s VrZ _hrZo Ho$ {bE ZdrZrH$aU H$s `mMZm H$s & hf Zo < 1,000 Z H$X `mO Ho$ $n _| ^wJVmZ H$aZo na ZdrZrH$aU H$s gh_{V Xo Xr & 3 Journalise the following in the books of Harsh : Shyam requests Harsh to renew his acceptance for < 20,000 for three months. Harsh agrees to it on cash payment of < 1,000 as interest. 20. EH$ {d{Z_`-n _| {H$VZo nj hmoVo h g_PmBE & ? CZHo$ Zm_ ~VmBE VWm EH$ CXmhaU XoH$a 3 How many parties are involved in a Bill of Exchange ? Name them and explain with an example. 21. {d{Z_`-n VWm {Vkm-n Ho$ {H$ ht VrZ A V^}Xm| H$mo ~VmBE & State any three differences between Bills of Exchange and Promissory Notes. 35 20 3 22. Eogr {H$ ht VrZ Aew{ `m| H$mo ~VmBE {OZHo$ R>rH$ hmo OmZo go bm^-hm{Z ImVm ^m{dV hmoVm h & 3 State any three errors which affect the Profit and Loss Account after their rectification. 23. j{VnyaH$ Aew{ `m| go `m Vm n` hmoVm h ? Eogr {H$ ht Xmo Aew{ `m| Ho$ CXmhaU Xr{OE & 3 What is meant by compensating errors ? Give any two examples of such errors. 24. 3 n[ag n{ m`m| na mg H$mQ>Zo Ho$ {H$ ht VrZ H$maUm| H$mo g jon _| g_PmBE & Explain in brief any three reasons for charging depreciation on Assets. 25. Wm`r {H$ V ( ma {^H$ bmJV) n {V mam n[ag n{ m`m| na mg H$mQ>Zo Ho$ H$moB VrZ bm^ ~VmBE & 3 Give any three advantages of charging depreciation on Assets by original cost method. 26. 3 KQ>Vr h B {H$ V n {V go mg H$mQ>Zo H$s {H$ ht VrZ {deofVmAm| H$mo ~VmBE & State any three characteristics of charging depreciation by diminishing balance method. 27. {d{Z_`-n go `m A{^ m` h ? {d{Z_`-n H$s {H$ ht VrZ {deofVmAm| H$mo g_PmBE & 4 What is meant by a Bill of Exchange ? Explain any three characteristics of a Bill of Exchange. 28. 4 Eogr {H$ ht Mma Aew{ `m| H$mo g_PmBE Omo VbnQ> Ho$ `moJ H$mo ^m{dV H$aVr h & Explain any four such errors which affect the agreement of a Trial Balance. 29. CMp V ImVm `m hmoVm h g_PmBE & ? `h H$~ V `ma {H$`m OmVm h ? Cn`w $ CXmhaU XoH$a 4 What is a Suspense Account ? When is it prepared ? Explain with suitable examples. 35 21 P.T.O. 30. {Z Z{b{IV Aew{ `m| H$m gwYma H$s{OE 4 : 2,000 (i) ^dZ {Z_m U H$m _ OX ar ^wJVmZ ( ``) < J`m & (ii) H $` ~hr H$m `moJ < 5,200 Ho$ WmZ na < 2,500 {bIm J`m & (iii) `mnma Ho$ dm_r Ho$ `{ $JV `` < J`m & (iv) {dH $` dmngr ~hr H$m `moJ < 3,000 A{YH$ bJm`m J`m & 3,200 _ OX ar ImVo Ho$ Zm_ {bIm H$mo {d{dY ``m| Ho$ Zm_ {bIm Rectify the following errors : (i) (ii) Total of Purchase Book was written as < 2,500 instead of < 5,200. (iii) Personal expenses of the proprietor < 3,200 were written as miscellaneous expenses. (iv) 31. Building construction expenses < 2,000 were debited to Wages Account. Total of Sales Returns Book was overcast by < 3,000. {Z Z{b{IV Aew{ `m| H$m gwYma H$s{OE Omo VbnQ> V `ma H$aZo go nyd hr kmV hmo JB Wt (i) kmZr H$mo < 12,000 H$s CYma {~H $s ImVm ~hr _| Zht {bIr JB & (ii) XmZr H$mo < 8,200 H$s CYma {~H $s ImVm ~hr _| < 2,800 {bIr JB & (iii) amZr H$mo < 4,200 H$s CYma {~H $s Zm_o _| {bIr JB < 2,400 & (iv) : ^yQ>mZr H$mo < 1,500 H$s CYma {~H $s O_m _| < 5,100 {bIr JB & Rectify the following errors which were detected before preparing the Trial Balance : (i) (ii) Credit sale to Dani < 8,200 posted as < 2,800. (iii) Credit sale to Rani < 4,200 debited as < 2,400. (iv) 35 Credit sale to Gyani < 12,000 omitted to be posted. Credit sale to Bhutani < 1,500 credited as < 5,100. 22 4 32. Abr Zo ah_mZ na VrZ _mh Ho$ {bE < 10,000 H$m {~b {bIm {Ogo ah_mZ Zo drH$ma H$a {b`m & A~ Abr Bg {~b go g ~p YV `m- `m H$X_ CR>m gH$Vm h ? 4 Ali drew a Bill of < 10,000 on Rehman for 3 months which was accepted by Rehman. What steps with regard to this Bill may now be taken by Ali ? 33. EH$ m ` {~b < 5,000 m hmoZo Ho$ ~mX ~ H$ go < 4,800 boH$a H$Q>m Vr na ^wZm {b`m J`m & dh {~b ^wJVmZ {V{W na AZm V hmo J`m & (i) boIH$, (ii) ^wJVmZH$Vm VWm (iii) ~ H$ H$s nw VH$m| _| {~b nmZo, H$Q>m Vr na ^wZmZo VWm CgH$m AZmXaU hmoZo Ho$ boZXoZm| H$mo [aH$m S> H$aZo Ho$ {bE amo OZm_Mm {dp Q>`m H$s{OE & 6 A Bill Receivable for < 5,000 was received and discounted at < 4,800 from the Bank. On maturity, it was dishonoured. Give Journal entries to record the transactions for receiving, discounting and dishonouring of the Bill in the books of (i) Drawer (ii) Drawee and (iii) Bank. 34. {Vkm-n go `m A{^ m` h ? EH$ {Vkm-n Ho$ H$moB nm M bjU ~VmBE & 6 What is meant by Promissory Note ? State any five features of a Promissory Note. 35. boIm H$Z Aew{ `m| H$m nVm bJmZo Ho$ {bE CR>mE JE {H$ ht N: H$X_m| H$mo g_PmBE & 6 Explain any six steps to locate the accounting errors. 36. am_mZ X ~ Xg Zo 1 OZdar, 2010 H$mo EH$ _erZar < 1,50,000 _| H $` H$s VWm CgH$s bJdmB _| < 10,000 IM {H$E & \$_ H$s nw VH|$ {V df 31 {Xg ~a H$mo ~ X hmoVr h VWm mg 10% dm{f H$ H$s Xa go Wm`r {H$ V ( ma {^H$ bmJV) n {V go H$mQ>m OmVm h & VrZ df H$m _erZar ImVm V `ma H$s{OE & 6 Ramanand Brothers purchased a Machinery on 1st January, 2010 for < 1,50,000 and spent < 10,000 on its erection. The books of the Firm are closed on 31st December every year and depreciation is charged @ 10% p.a. on original cost method. Show Machinery Account for three years. 35 23 P.T.O. (iii) Q> H$U ({g m V) A J o Or/{h Xr (iii) Typewriting (Theory) English/Hindi gm_m ` {ZX}e : (i) Bg ^mJ _| Hw$b 15 Z h & (ii) g^r Z A{Zdm` h & (iii) Z-g `m h & (iv) Z-g `m 7 go 12 VH$ `oH$ Z 2 A H$m| H$m h & BZHo$ C ma N>moQ>o hmoZo Mm{hE Am a 60 e X {V Z go A{YH$ Ho$ Zht hmoZo Mm{hE & (v) Z-g `m 13 go 15 VH$ `oH$ Z A{YH$ Zht hmoZo Mm{hE & 1 go 6 VH$ Ho$ Z ~h V N>moQ>o C ma dmbo h Am a `oH$ Z EH$ A H$ H$m 4 A H$m| H$m h & BZ Zm| Ho$ C ma 100 e Xm| go General Instructions : (i) This part has 15 questions in all. (ii) All questions are compulsopry. (iii) Questions from serial no. 1 to 6 are very short answer questions and each question carries one mark. (iv) Questions from serial no. 7 to 12 carry 2 marks each. Answers to such questions should not exceed 60 words. (v) Questions from serial no. 13 to 15 carry 4 marks each. Answers to such questions should not exceed 100 words. 1. g_ H$m| H$mo AmgmZr go gw `dp WV H$aZo Ho$ {bE, g^r oS>erQm| H$mo g J{R>V {H$`m OmVm h (A) bmBZm| _| (B) e Xm| _| (C) H$Vmam| Am a H$m b_m| _| (D) I S>m| ( bm g) _| Cn`w $ _| go ghr {dH$ n {b{IE & 35 24 1 To handle the data easily, all spreadsheets are organised into (A) Lines (B) Words (C) Rows and Columns (D) Blocks Write the correct option from the above. 2. {H$gr H${jH$m (g b) H$s {df`-d Vw H$mo no Q> H$aZo Ho$ {bE Hw $OrnQ>b gy _H$mQ> `m h ? 1 What is the keyboard shortcut to paste the contents of a cell ? 3. EH$ {d _`gyMH$ {M Q>mBn H$aZo Ho$ Cnam V m`: {H$VZo WmZ Imbr N>mo S>o OmVo h (A) EH$ (B) Xmo (C) VrZ (D) Cn`w $ _| go H$moB Zht ? 1 How many spaces are ideally left after typing an exclamation sign ? (A) (B) Two (C) Three (D) 4. One None of the above Vrd J{V go Q>mBn H$aVo g_` hmoZo dmbr {Z Z{b{IV Aew{ `m| Ho$ AW g_PmBE : (A) H$_Omoa dU {d `mg (dV Zr) (B) Omo e X Q>mBn {H$`m Om ahm h Cggo AmJo n T>Zm 1 Explain the meaning of the following errors committed while typing speedily : (A) (B) 35 Poor spelling Reading ahead of the word being typed 25 P.T.O. 5. {Z Z{b{IV y \$ gwYma {M m| _| go H$m Z-gm {M e X/e Xm| H$mo Amng _| {_bmBE H$mo H$Q>> H$aVm h ? 1 (A) (B) (C) (D) Which of the following proof correction signs indicates close up the word/words ? (A) (B) (C) (D) 6. {Z Z{b{IV Ho$ {bE y \$ gwYma {M ~ZmBE : ZdmMH$ {M bJmE & 1 Give the proof correction sign for the following : Insert sign of interrogation. 7. A{^ `{ $= (C1 + D1)/E1 H$m n[aUm_ `m hmoJm, `{X H$mo R> (g b) {Z Z H$ma {XE h E h ? C1, D1, E1 C1 = 50, D1 = 100, E1 = 2 2 What will be the result of the expression = (C1 + D1)/E1, if the contents of the cells C1, D1, E1 are as given below ? C1 = 50, D1 = 100, E1 = 2 35 26 8. {XE h E H$mo R> (g b) H$m {Z H$f ~VmBE : (A) 2+5 (B) 2 =2+5 Tell the output of the given cell : (A) (B) 9. 2+5 =2+5 ew J{V H$m `m Vm n` hmoVm h ? BgH$s JUZm H $go H$s OmVr h ? 2 What is meant by Net Speed ? How is it calculated ? 10. J{V ~ T>mZo Ho$ {bE ew Vm H$m `mJ Zht H$a XoZm Mm{hE & `m Amn BgH$m g_W Z H$aVo h ? `m| ? g jon _| g_PmBE & 2 Accuracy should not be sacrificed for the sake of increasing the speed. Do you support this ? Why ? Explain in brief. 11. {Z Z{b{IV H$mo g jon _| g_PmBE : (A) n R> y \$$ (B) 2 Ap V_> y \$$ Explain the following in brief : (A) (B) 12. Page proof Final proof y \$ gwYma Ho$ Cn`moJ _| AmZo dmbo {Z Z{b{IV {M m| Ho$ AW ~VmBE : (A) trs. (B) 2 stet Give the meaning of the following signs used in proof correction : (A) (B) 35 trs. stet 27 P.T.O. 13. {d m{W `m| Ho$ A H$m| H$m [aH$mS> aIZo Ho$ {bE EH$ oS>erQ> V `ma H$s JB h & Eogr EH$ oS>erQ> H$m {h gm ZrMo {X`m J`m h : H $. g . Zm_ A J o Or J{UV {h Xr gm.{d. {dkmZ 1 AmamYZm 90 88 77 56 78 2 ~m~y bmb 88 77 56 90 90 3 M Xa 66 90 88 77 56 4 `o` 56 77 77 56 90 5 `j 90 88 77 56 78 6 Amo_ H$me 88 77 56 90 90 7 erbm 66 90 88 77 56 8 {dYr 56 77 77 56 90 9 VZwOm 90 88 77 56 78 10 Jmonr 88 77 56 90 90 A~ dS> mogoga _| {Z nmXZ [anmoQ> V `ma H$aZr h & Cg [anmoQ> _| E-4 go Or 9 VH$ H$s a|O gp _{bV hmoZr h & Bg OmZH$mar na AmYm[aV {Z Z{b{IV Zm| Ho$ C ma Xr{OE : (A) (B) Cn`w $ a|O _| {H$VZr H$mo{eH$mE (g b) h ? (C) _mCg H$m Cn`moJ H$aZo na loUr E-4 : Or 9 (D) 35 MwqZXm a|O H$mo M nm (no Q>) H$aZo Ho$ {bE Hw $OrnQ>b gy _H$mQ> `m h Amn EH$ boI _| oS>erQ> H$m {h gm {H$g H$ma gp _{bV H$a|Jo 28 ? H$m MwZmd ({gbo Q>) H $go hmoJm ? ? 4 A spreadsheet has been created to keep the record of marks of students. A portion of such a spreadsheet is given below : Sl. No. 1 2 3 4 5 6 7 8 9 10 Name Aradhana Babu Lal Chander Dhyey Yaksha Om Prakash Sheela Vidhi Tanuja Gopi ENG MATHS HINDI SSC SCI 90 88 66 56 90 88 66 56 90 88 88 77 90 77 88 77 90 77 88 77 77 56 88 77 77 56 88 77 77 56 56 90 77 56 56 90 77 56 56 90 78 90 56 90 78 90 56 90 78 90 Now a performance report has to be created in a word processor. In that report, the range A-4 to G 9 has to be included. Based on this information answer the following : (A) (B) How many cells are there in the above mentioned range ? (C) How will the range A-4 : G 9 be selected using mouse ? (D) 14. What is the keyboard shortcut to paste the selected range ? How will you include a portion of a spreadsheet into a document ? g jon _| g_PmBE {H$ Q>mBnamBqQ>J _| ew J{V H$s JUZm H$aVo g_` {Z Z{b{IV ^ybm| H$mo {H$g H$ma w{Q>`m _mZVo h E X {S>V {H$`m OmVm h : (A) {KM{nM (B) MyH$ (C) H$m J O ^oXZ (D) nwZamd { m 4 Explain in brief how the following errors treated as mistakes are penalized for calculating net speed in typewriting : (A) (B) Omission (C) Piercing the paper (D) 35 Crowding Repetition 29 P.T.O. 15. {Z Z{b{IV boI H$mo `oH$ bmBZ Ho$ g _wI gwYma {H$E h E {M m| H$mo `mZ _| aIVo h E ({_bmVo h E) Xmo~mam {b{IE : Ame m Trs. d. Stet (,) 35 O~ nhbr ~ma 20-gy r H$m` H $_ H$s KmofUm H$s JB Wr V~ _ Zo AmnH$mo gy{MV H$a {X`m Wm {H$ Amn {H$gr H$ma go M_ H$ma H$s C _rX Z H$a| & Jar~r X a H$aZo Ho$ {bE ~g OmX EH$ hr h Am a dh h H$ S>r 3 1 2 _ohZV & I S>r M T>mB dmbr g S>H$ na H$Zo Ho$ {bE Z Vmo g_` hr h Am a d Z hr H$moB WmZ & h_mam am >r` dm ` h g `_od O`Vo `m{Z Ho$db g ` H$s hr {dO` hmoVr h & h_| AnZo OrdZ _| EH$ Am a AmXe dm ` AnZmZm Mm{hE- l_od O`Vo & g MmB Am a H$ S>r _ohZV Ho$ {V {Z >m hr g _mZ, J{V Am a Iwehmbr H$m _yb {g m V 30 4 h & `h H$m` H $_ nyao ^maVdf H$m h {OgH$s godm {dH$mg Am a {Z_m U H$aZm h_mam na_ H$ m ` h & AWdm OR 35 31 P.T.O. Rewrite the following document incorporating the correction marked against each line : 35 32 700

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