(Download) CBSE Class-10 Sample Paper And Marking Scheme 2018-19 : Elements of Book Keeping and Accountancy

(Download) CBSE Class-10 Sample Paper And Marking Scheme 2018-19 :

Elements of Book Keeping and Accountancy

S.No.  

marks

1. 1 Depreciation is charged on:
1.Stock of goods                        2.Current Assets
3. Fixed Assets                           4. Current Liabilities.
 

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OR

 
  Out of the following which is not considered while calculating Depreciation by straight line method:
1. Useful life.
2. Scrap Value.
3. Market Value.
4. Original Cost.
 
2. The amount by which the credit side of Trading account exceeds the debit side is called:
1. Net loss.                               2. Gross Profit.
3. Gross Loss.                          4. Net Profit

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OR

 
  The amount by which the debit side of P&L account exceeds the credit side is called:
1. Net loss.                               2. Gross Profit.
3. Gross Loss.                          4.Net Profit
 
3. In Statement of affairs the difference of assets and liabilities side is known as:
1.Profit.                                   2. Loss.
3. Capital.                               4. Revenue.

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4.  Out of the following which is the cause of Depreciation:
1. Normal wear and tear.
2. Scrap Value.
3. Market Value.
4. Decrease or increase in market price.

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5. Which of the following is not shown in profit and loss account?
1. Postage and Stationery.              2. Discount Allowed.
3. Interest received.                        4. Carriage Inwards.

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OR

 
  Which of the following is shown on credit side of trading account?
1. Rent.                                           2. Closing stock.
3. Interest received.                         4. Carriage Inwards.
 
 
6. The amount of Depreciation to Machinery is credited to:
1. Machinery Account.                2. Depreciation Account.
3. Profit and loss account.             4. Balance Sheet.

 

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