(Download) CBSE Class-10 Sample Paper And Marking Scheme 2023-24 : Elements of Book Keeping and Accountancy

• Sample Question Paper 
• Year : 2023-24
• Class : Xth
• Subject: Elements of Book Keeping and Accountancy
• Subject Code: 254

1. Expenditure of revenue nature which gives benefit for more than one accounting period is classified as :
a) Capital Expenditure 
b) Revenue Expenditure
c) Deffered Revenue Expenditure 
d) None of these

OR
An amount of 10,00,000 spent on purchasing a building is :
a) Revenue Expenditure 
b) Capital Revenue
c) Deferred Expenditure 
d) Capital Expenditure

2. Sale of goods is a
a) Revenue receipt 
b) Capital receipt
c) Deferred revenue expenditure
d) Revenue expenditure

3. Depreciation will be charged on which of the following?
a) Wages 
b) Sales
c) Capital 
d) Plant & Machinery
 OR
For charging depreciation on an asset
a) Installation charges are deducted and scrap value is added to the cost.
b) Installation charges and scrap value are added to its cost.
c) Installation charges are added and scrap value is deducted from the cost.
d) Installation charges and scrap value are deducted from its cost.

4. On 1st October, 2021 X Ltd. purchased a building costing 6,00,000.Depreciation is to be charged @10% p.a. by straight line method. What amount of depreciation will be charged for the year ending March 31, 2023? 
a) 30,000 
b) 60,000
c) 54,000 
d) 57,000

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