CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper Set A

Read and download PDF of CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper Set A designed as per the latest curriculum and examination pattern for Class 10 issued by CBSE, NCERT and KVS. The latest Class 10 Accountancy Sample Papers have been provided with solutions so that the students can solve these practice papers and then compare their answers. This will help them to identify mistakes and improvement areas in Accountancy Class 10 which they need to study more to get better marks in Class 10 exams. After solving these guess papers also refer to solved Class 10 Accountancy Question Papers available on our website to build strong understanding of the subject

Sample Paper for Class 10 Accountancy Pdf

Students can refer to the below Class 10 Accountancy Sample Paper designed to help students understand the pattern of questions that will be asked in Class 10 exams. Please download CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper Set A

Accountancy Class 10 Sample Paper

1. Number of parties involved in a bill of exchange are :

(A) 2                                                   (B) 3

(C) 4                                                   (D) 5  

2. On discounting of a bill of exchange with the bank,the amount of discount is borne by:

(A) Drawer                                            (B) Drawee

(C) Payee                                             (D) Bank 

 3. If the amount of a bill of exchange is paid before due date it is called

(A) Discounting of the bill                        (B) Retiring the bill

(C) Dishonor of the bill                            (D) Renewal of the bill 

4. On receiving a request from the drawer to renew the discounted bill, who is debited by the drawer?

(A) The bank                                          (B) The drawer

(C) The drawee                                       (D) New Bill Receivable

 5. A bill of exchange of Rs. 2000 is endorsed in favour of Krishan a creditor of Rs.2100 in full settlement. By what amount Krishan will be debited?

(A) Rs.1900                                             (B) Rs.2,000

(C) Rs.2100                                             (D) None of the above

 6. An amount of Rs. 4000 spent on the repairs of office building was debited to Building account. What type of error is committed?

(A) Error of omission                                  (B) Error of Commission

(C) Compensatory error                             (D) Error of principle 

 7. A sales of Rs. 2000 to Neha is recorded in Purchases Book. Which of the following accounts is to be credited.

(A) Purchases A/c only                                (B) Sales A/c only

(C) Both Purchases A/c & Sales A/c               (D) Neha’s A/c 

 8. The Sales Book is over cast by Rs. 100. This is an example of

(A) Error of omission                                   (B) Error of commission

(C) Error of principle                                    (D) Compensatory Error. 

 9. Rs.1480 received from a debtor Rohit, were credited to Mohit as Rs.1,840.On rectification, Suspense account is to be credited by

(A) Rs.1480                                               (B) Rs. 1840

(C) Rs. 360                                               (D) Rs. 3320 

10. Suspense account is used

(A) To rectify double sided error                   (B) To rectify one sided error

(C) To rectify error before the                      (D) None of the above.

 preparation of Trial Balance.

11. A bill drawn on Ramesh was entered in the Bills Payable Book but was correctly credited to Ramesh. Which account is to be debited while passing correction entry?

(A) B/R A/c only                                          (B) B/P A/c only

(C) Ramesh’s A/c                                        (D) Both B/R A/c & B/P A/c 

 12. A machine is purchased on 1st January 2009 for Rs. 20,000. Its life is 10 years and residual value is Rs. 1,500. Amount of depreciation in the 2nd year will be according to Diminishing Value Method

(A) Rs. 2000                                               (B) Rs. 1850

(C) Rs 1665                                                (D) Rs. 1800 

 13. Which of the following is the cause of depreciation in case of a coal mine?

(A) Extraction                                              (B) Lapse of time

(C) Wear & Tear                                          (D) Fall in market Value 

 14. Which of the following is not an advantage of Straight Line Method .

(A) It is simple to understand and easy to apply

(B) Under this method no provision is made for purchasing of an asset in case of obsolescence.

(C) It is possible to allocate the total cost of an asset over a number of years

(D) Under this method the amount of depreciation is shown as a direct deduction from the value of the asset.


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Sample Paper Accountancy Class 10

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Class 10 Accountancy Sample Paper

The latest Sample Paper CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper Set A covers all the topics which have been suggested by CBSE in their Class 10 Accountancy syllabus for the current year. By doing CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper Set A you will understand the regular questions and MCQ questions for Class 10 Accountancy which are always asked and learn them so that you can get full marks in those questions.

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