(Download) CBSE Class-10 Sample Paper And Marking Scheme 2019-20 :

(Elements of Book Keeping And Accountancy)

Sample Question Paper 2019-20
Elements of Book Keeping And Accountancy
Class-X

TIME: 3 Hrs
M.M.:70

1. M/s Singh and Bros. purchased a machine costing ₹ 0,000 on April , 20 8. Calculate its book value on March 3 , 20 9 if it is depreciated at 20% per annum on Straight Line Basis.
 
2. The amount by which the credit side of Profit and Loss Account exceeds the debit side is called:
(a) Net loss
(b) Gross Profit
(c) Gross Loss
(d) Net Profit
  
3. In a firm which follows single entry system, ascertains, Capital in the beginning of accounting year by preparing
(a) Creditor’s Account
(b) Cash Account
(c) Opening statement of affairs
(d) Profit and Loss Account
 
4. Out of the following which is not the cause of Depreciation:
(a) Normal wear and tear
(b) Decrease or increase in market price.
(c) Use of asset
(d) Rate of obsolescence
 
5. Which of the following is not shown in trading account?
(a) Returns inward
(b) Wages
(c) Salaries
(d) Closing Stock
  
6. What is Depreciation? 

7. Copy of customer‘s account with the bank is called
(a) Pass book
(b) Cash book
(c) Bank account
(d) Petty cash book
 
8. Statement of financial position produced from incomplete accounting record is commonly known as ________________ ((fill in the blank )
 
9. Classify the Following as Capital Expense and Revenue Expense
(i) Repair of building
(ii) Construction of cycle shed for workers

10. Purchase of machinery for pr oduction:
(a) Capital Expenditure.
(b) Revenue Expenditure
(c) Deferred Revenue Expenditure.
(d) None of the above.
  
11. Which of following transactions increases the balance as per pass book?
(a) Bank charges charged by bank.
(b) Payment made by bank as per standing instructions of customer.
(c) Interest on overdraft charged by bank.
(d) Interest on investment collected by bank
  
12. Three days added for ascertaining the date of maturity of a bill is known as days of _______________.
 
13. Single Entry System is a _______________
(a) Hybrid System
(b) Complete system
(c) Incomplete system
(d) Difficult system
 
14. The acceptor of bill of exchange is known as _________
(a) Drawer
(b) Drawee
(c) Endorsee
(d) Bank
 
15. Which among the following asset is never depreciated :-
(a) Building
(b) Land
(c) Furniture
(d) Machinery
 
16. A 3 month bill drawn on st January,2019 will mature for payment on
(a) 3rd April,2019
(b) 4th April,2019
(c) 5th April,2019
(d) 10th April,2019

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