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CBSE Class 10 Sample / Model Paper 2022 : Elements of Book-Keeping and Accountancy - Term I (with Marking Scheme / Solutions)

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CBSE 10
Kendriya Vidyalaya (KV), Kamla Nehru Nagar, Ghaziabad
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SAMPLE QUESTION PAPER ELEMENTS OF BOOK KEEPING AND ACCOUNTANCY (254) Class X TERM I (2021-22) TIME: 90 Minutes Max. Marks 35 General Instructions:1. The Question paper contains three sections. 2. Section A has 25 questions. Attempt any 20 questions. 3. Section B has 24 questions. Attempt any 20 questions. 4. Section C has 6 questions. Attempt any 5 questions. 5. All questions carry equal marks. 6. There is NO negative marking. Q.No QUESTIONS SECTION A 1 An amount of 20,000 was spent on repairs of building. This expense will be categorised under ______ . (a) Capital Expenditure (b) Revenue Expenditure (c) Deferred Revenue Expenditure (d) Both Capital and Deferred Revenue Expenditure 2 Which of the following will be a Capital Expenditure for a business? (a) Routine Advertisement Expenditure (b) Advertisement for launching a new product (c) Delivery Van purchased (d) Salary to Employees 3 On 1st July, 2020 Aqua Ltd purchased Machinery of 4,00,000. Depreciation is to be charged @10% p.a by diminishing balance method. What amount of depreciation will be charged for the year ending March 31, 2021? (a) 40,000 (b) 20,000 (c) 30,000 (d) 70,000 Page 1 of 12

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