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CBSE Class 11 Pre Board 2021 : Accountancy - Prelim (CBSE Gulf Sahodaya Qatar Chapter, Doha)

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PREBOARD EXAMINATION 2020-21 Class: XI (CBSE) Date . Total Marks: 80 SUBJECT - ACCOUNTANCY Time: 3 hrs. General Instructions: 1. This question paper contains two Parts A and B. 2. Both the parts are compulsory. 3. Show the necessary working notes along with answer 4. All parts of a question should be attempted at one place PART A 1 Whether the following statement is True or False: Closing Stock appearing in the trial balance is at 1 56, 000 as on 31stMarch, 2019 and the market value as on that date is 66, 000. In that case 56, 000 must be recorded as a value of closing stock in the final accounts. 2 Choose the correct answer from the options given below: What should be the rectifying entry for 3, 50,000 spent on a family trip enjoyed by Mr. Khanna and recorded them by debiting to Office Expenses A/c? a) Drawings A/c Dr. 3,50,000 To Cash A/c 3, 50,000 b) Drawings A/c Dr. 3,50,000 To Office Expenses A/c 3, 50,000 c) Office Expenses A/c Dr. 3,50,000 To Drawings A/c 3, 50,000 d) Cash A/c Dr. 3,50,000 To Office Expenses A/c 3, 50,000 1 3 What will be the rate of depreciation if the asset was purchased for 80,000 it has salvage value of 10,000 at the end of its useful life of 7 years? 1 4 Name the process of transferring entries from the journal to their respective accounts in the ledger 1 5 State any one objective for preparing the Trial Balance? 1 6 Purchase refers to the buying of a) Stationery for office use b) Assets for the factory 1 7 8 c) Goods for resale d) Investment Why are rules of debit and credit same for liability and capital? 1 Mr. Karan, accountant at M/s Das & Das follows different methods of inventory valuation every year. Which of the attributes of accounting information would be affected due to practice adopted by Mr. Karan above? Page: 1 1

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