CBSE Class X Elements of Book Keeping & Accountancy Question Paper 2025
Organisation : Central Board of Secondary Education (CBSE)
Class Name : 10th (Class X)
Subject : Elements of Book Keeping & Accountancy (Commerce)
Download : 2025 Exam Question Paper
Website : https://www.cbse.gov.in/cbsenew/question-paper.html
CBSE Class X Elements of Book Keeping & Accountancy Question Paper
Central Board of Secondary Education (CBSE) Class X Elements of Book Keeping & Accountancy 2025 Exam Question Paper.
CBSE Class X Elements of Book Keeping & Accountancy Questions
1. (a) An expenditure is a revenue expenditure because
(A) It is intended to benefit the future period.
(B) It is intended to benefit the current period.
(C) The amount involved is small.
(D) The amount involved is large.
OR
(b) Machinery repaired at a cost of Rs. 4,000 is an example of
(A) Revenue expenditure
(B) Capital receipt
(C) Deferred revenue expenditure
(D) Revenue receipt
2. (a) Which of the following is not the cause of depreciation ?
(A) Obsolescence
(B) Constant use of assets
(C) Expiry of time
(D) Inflation
OR
(b) On purchase of an asset, account debited is :
(A) Purchase A/c
(B) Asset A/c
(C) Depreciation A/c
(D) Goods A/c
3. Read the following statements Assertion (A) and Reason (R) :
Assertion (A) : Depreciation is a revenue expenditure.
Reason (R) : Revenue expenditure gives benefit for more than one year.
On the basis of the information given in the above statements, choose the correct option from the following :
(A) Both Assertion (A) and Reason (R) are true.
(B) Both Assertion (A) and Reason (R) are false.
(C) Assertion (A) is true, but Reason (R) is false.
(D) Assertion (A) is false and Reason (R) is true
4. (a) A machine was purchased for Rs. 80,000 and its installation charges were Rs. 10,000. If its scrap value is Rs. 6,000 and effective life is 10 years, its yearly depreciation as per fixed instalment method will be : 1
(A) Rs. 8,600
(B) Rs. 9,600
(C) Rs. 8,400
(D) Rs. 9,000
OR
(b) Purchase price of a machine was Rs. 2,00,000 and its installation charges were Rs. 30,000. Its scrap value is Rs. 5,000. If it is depreciated @ 10% p.a. on diminishing balance method, the depreciation in the first year will be :
(A) Rs. 23,000
(B) Rs. 22,500
(C) Rs. 23,500
(D) Rs. 16,500
5. (a) Read the following statements Assertion (A) and Reason (R) :
Assertion (A) : Bank Reconciliation Statement is not a part of Double Entry Book-keeping system.
Reason (R) : Bank Reconciliation Statement is a method to ensure that there are no errors in recording bank transactions in the cash book.
Options :
(A) Both Assertion (A) and Reason (R) are false.
(B) Both Assertion (A) and Reason (R) are true.
(C) Assertion (A) is true but Reason (R) is false.
(D) Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of preparing Bank Reconciliation Statement.
OR
(b) Favourable bank balance means
(A) Dr balance in cash book.
(B) Cr Balance in the cash book.
(C) Dr balance in the pass book.
(D) Credit balance in cash book and debit balance in pass book.
6. (a) Read the following Statements :
Statement – I : Depreciation is provided on fixed assets.
Statement – II : Fixed assets are intangible.
On the basis of the information provided by the above statements, choose the correct option from the following :
(A) Statement-I is correct but Statement-II is incorrect.
(B) Statement-I is incorrect but Statement-II is correct.
(C) Both the statements are true.
(D) Both the statements are false.
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