CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper: 2019 (with Marking Scheme)

CBSE Sample Paper for Class 10 Elements of Book Keeping and Accountancy Board Exam 2019 is available here for download in PDF format. You can download CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper with the help of download link given at the end of this article.

Some questions from CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper 2019:

Question:

Differentiate between the Capital and Revenue Expenditure on the basis of purpose, earning capacity and placement in financial statements.

Question:

A company purchased a building for Rs.70,00,000 and spent Rs.20,00,000 on construction of an additional floor. After 6 months Rs.12,000 were spent on repairs of window panes broken by strong winds. Also an advertisement board of the company costing Rs,2,00,000 was put up on the front gate. From the given information identify and calculate:

1. Capital Expenditure.

2. Revenue Expenditure.

3. Deferred revenue Expenditure.

Question:

On 12th April 2018 Nikhil sold goods to Manoj for Rs.30,000 and on the same date drew a bill for 4 months. On the same date Nikhil discounted the bill from his bank @ 9%pa. The bill was duly met on due date. Give necessary journal entries in the books of Nikhil and Manoj.

Question:

Balance shown by the passbook of M/s.Mohit traders is Rs. 40,000. Prepare Bank Reconciliation statement on December 31,2017.

(a) Bank charges debited as per pass book Rs. 1,000

(b) Received a payment directly from customer Rs.7,000

(c) Cheques wrongly recorded in debit side of cash book Rs.4,000

(d) Cheques issued but not presented for payment Rs.9,800

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All the questions are available in the PDF file.

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