New ! Accountancy MCQ Practise Tests

All Chapters 5 Marks

11th Standard

    Reg.No. :


Time : 04:00:00 Hrs
Total Marks : 260
    Answer All The Following Questions:
    52 x 5 = 260
  1. Explain the Accounting cycle

  2. Briefly explain the functions of accounting

  3. Explain the advantages of Book-keeping.

  4. What are the differences between Book keeping and Accounting?

  5. Karthick opened a provisions store on pt April, 2017. Journalise the following transactions in his books:

    2017 April   Rs
    1 Paid into bank for opening a current account 2,00,000
    3 Goods purchased by cheque 40,000
    5 Investments made in securities 40,000
    6 Goods sold to Radha for Rs.20,000 and cheque received and deposited into bank  
    7 Amount withdrawn from bank for office use 15,000
    10 Purchased goods from Kamala and cash deposited in CDM 10,000
    12 Sold goods to Vanitha who paid through debit card 10,000
    15 Interest on securities directly received by the bank 1,000
    20 Insurance paid by the bank as per standing instructions 2,000
    25 Sales made to Kunal who made payment through CDM 6,000
  6. Journalise the following transactions in the books of Ramesh who is dealing in computers:

    2017 March  
    1 Ramesh started business with cash Rs.3,00,000, Goods Rs.80,000 and Furniture Rs.27,000.
    2 Money deposited into bank Rs.2,00,000
    3 Bought furniture from MIs Jayalakshmi Furniture for Rs.28,000 on credit.
    4 Purchased goods from Asohan for Rs.5,000 by paying through debit card.
    5 Purchased goods from Guna and paid through net banking for cash Rs.10,000
    6 Purchased goods from Kannan and paid through credit card Rs.20,000
    7 Purchased goods from Shyam on credit for Rs.50,000
    8 Bill drawn by Shyam was accepted for Rs.50,000
    9 Paid half the amount owed to MIs Jayalakshmi Furniture by cheque
    10 Shyam's bill was paid
  7. Show the effects of the following business transactions on the accounting equation.

    i) Anitha started business with cash Rs.20,000; goods Rs.12,000 and machine 8,000
    ii) Bought goods for cash 6,000
    iii) Sold goods costing Rs.2,000 for 2,500
    iv) Purchased goods from Ramani on credit 7,000
    v) Payment made to Ramani in full settlement 6,900
    vi) Sold goods to Rajan on credit costing Rs.5,400 for 20,000
    vii) Received from Rajan 5,800 in full settlement of his account 6,000
    viii) Salaries paid 4,000
    ix) Wages Outstanding 400
    x) Prepaid Insurance 100
  8. Journalise the following transactions in the journal of Mr. Jesuraja and Raviraja. 2013, October

    Date   Rs.
    1 As partners, Jesuraja and Raviraja started their business with Rs.25,000, Rs. 15,000 respectively  
    5 Opened a current account with bank of India 40,000
    10 Paid rent by cheque 2,500
    15 Machinery purchased for Rs. 20,000 by cheque  
    20 Amount withdrawn from bank 3,000
    25 Received cheque from Mr. Ramamoorthy 12,000
    28 Ramamoorthy cheque deposited into bank for collection 25,000
    5 Sold goods for cash  
    30 Cheque received from Mr. Sundararajan Rs.7000 and immediately banked.  
  9. Pass journal entries for the following transactions and post them to ledger.

    2017 Aug   Rs.
    1 Dharma started business with cash 70,000
    6 Cash received from Ganesan 10,000
    10 Rent paid 3000
    20 Received commission from Anand 5000
  10. The following balances appeared in the books ofVinoth on Jan 1,2018
    Assets: Cash Rs 40,000; Stock Rs 50,000; Amount due from Ram Rs 20,000;
    Machinery Rs 40,000 Liabilities: Amount due to Vijay Rs 10,000
    Pass the opening journal entry and "post them to Vinoth's Capital account.

  11. Prepare necessary ledger accounts in the books of Joy from the following opening entry:

    In the books of Joy Journal entries
     Date   Particulars   L.F.   Debit Rs   Credit Rs 
     Jan 1  Cash A/c                                                           Dr.   45,000  
       Stock A/c                                                          Dr.   50,000  
       Sohan A/c                                                         Dr.   35,000  
       Furniture A/c                                                     Dr.   50,000  
          To Ram A/c     20,000
          To Joy's capital A/c       1,60,000
       (Balances of assets and liabilities brought forward)       
  12. Post the following transactions direct into ledger of Thiru. Karthik and balance them.

    2013, Oct. 1 Received cash from Ramesh R 1,60,000
    20 Withdrew cash for personal use Rs 18,000
    25 Received commission Rs 20,000
    30 Paid rent Rs 5,000
    31 Paid salary Rs 10,000
  13. Prepare a trial balance with the following information:

    Name of the Account Rs Name of the Account Rs
    Purchases  1,00,000 Sales  1,50,000
    Bank Loan 75,000 Creditors 50,000
    Debtors 1,50,000 Cash 90,000
    Stock 35,000 Capital 1,00,000


  14. Mary runs a textile store. She has prepared the following trial balance from her ledger balances. Her trial balance does not tally. She needs your help to check whether what she has done is correct.

    S.No. Name of the account L.F. Debit Balance
    Credit Balance
    1. Capital   50,000  
    2. Discount received     3,000
    3. Rent paid     15,000
    4. Salaries Paid   1,000  
    5. Purchases of textiles     20,000
    6. Sale of textiles     30,000
    7. Salesmen commission paid     9,000
    8. Transport charges paid   6,000  
    9. Cash balance   32,000  
          89,000 77,000
  15. Prepare trial balance as on 31st December, 2017 from the following balances of Balaraman.

    Particulars Rs Particulars Rs
    Capital 2,20,000 Repairs 2,400
    Drawings 24,000 Office lighting 2,600
    Furniture 63,500 Printing and stationery 2,700
    Stock at the beginning 62,050 Bank loan 7,500
    Bills receivable 9,500 Computer 25,000
    Bills payable 8,750 Debtors 46,500
    Purchases 88,100 Cash in hand 15,000
    Sales 1,35,450 Cash at bank 27,250
    Discount allowed 7,100 General expenses 7,100
    Discount received 3,500 Creditors 7,600
  16. Prepare Trial Balance from the following balances of Mrs. Dilshad as on 31.12.2012.

    Name ofthe account Rs Name of the account Rs
    Capital 4,20,000 Cash in hand 25,000
    Building 1,15,000 Cash at bank 84,700
    Machinery 60,000 Salaries 94,000
    Furniture 11,000 Rent 48,000
    Car 68,000 Commission 1,400
    Opening stock 86,000 Rates and Taxes 2,600
    Purchases 94,000 Bad debts 3,200
    Sales 1,96,000 Insurance 2,400
    Sundry debtors 16,200 General Expenses 800
    Reserve for doubtful debts 7,300 Sundry Creditors 68,000
  17. Enter the following credit transactions in the purchases book of Manoharan, a Provisions Merchant.

    2017 May 2 Bought from Vasu 100 bags of rice @ Rs 800 per bag
    May 8 Bought from Cheyyar Sugar Mills Ltd., 20 bags of sugar @ Rs 2,600 Per bag
    May 10 Bought from Ram Flour Mill, Coimbatore, 10 bags of wheat flour @ Rs 750 per bag
    May 15 Bought from Nilgiri Tea Co., Nilgiris, 15 cases of tea @ Rs900 per case
    May 25 Bought from Sairam Coffee Works Ltd., 100 kgs of Coffee @ Rs190 per kg
    May 29 Bought from X & Co. furniture worth Rs 2,000
  18. Record the following transactions in the sales book and sales returns book of M/s. Ponni & Co., and post them to ledger.

     2017Aug 1   Sold goods to Senthil as per Invoice No. 68 for Rs 20,500 on credit 
    Aug 4   Sold goods to Madhavan as per Invoice No. 74 for Rs 12,800 on credit  
    Aug 7   Sold goods to Kanagasabai as per Invoice No. 78 for Rs 7,500 on credit
    Aug 15   Returns inward by Senthil as per Credit Note no. 7 for Rs 1,500 for which cash is not paid
    Aug 20   Sold goods to Selvam for Rs 13,300 for cash
    Aug 25   Sales returns of Rs 1,800 by Madhavan as per Credit Note No. 11 for which cash is not paid
  19. Enter the following transactions in the Purchase Book of M/s. Subhashree:
    2013 March 1 Purchased 100 kg. of coffee seeds from Suresh @ Rs. 40 per kg.
    5 Purchased 80 kg. of tea dust from Hari @ Rs. 20 per kg.
    12 Bought from Rekha Sugars, Trichy 1,200 kg. of sugar @ Rs. 8 per kg.
    18 Bought from Perumal Sweets, Chennai, 40 tins of sweets @ Rs. 200 per tin.
    20 Purchased from Govinda Biscuit Company, Chennai 20 tins of biscuits @ Rs. 400 per tin.

  20. Enter the following transactions in proper subsidiary books.

    Purchased goods from Balaraman 2,000
    2 Sold goods to Senthil 1,000
    3 Goods purchased from Durai 1,000
    5 Sold goods to Saravanan 700
    8 Sold goods to Senthil 500
    10 Purchased goods from Elangovan 600
    14 Purchased goods from Parthiban 300
    20 Sold goods to Sukumar 600
  21. Write out a cash book with discount, cash and bank columns in the books of Mahendran.

    2017 Oct   Rs
    1 Cash balance 12,000
    2 Bank balance 48,500
    3 Received a cheque from Kesavan 150
    4 Paid Shanmuganathan cheque for Rs 7950 and discount allowed by him 50
    6 Cash Sales 17,800
    7 Paid Sivasamy in cash 10,000
    15 Withdrew cash from bank 6,000
    17 Purchased goods and payment made through credit card 14,500
    20 Received cash from Janarthanam Rs.10,000 and discount allowed to him 100
    21 Cash remitted into bank through CDM 12,000
    24 Bought furniture for office use by cash 15,000
    28 Deepavali advance paid to staff through bank 10,000
    30 Salary for staff paid by cash 4,500
      Salary of Manager paid by through net banking 12,500
  22. Enter the following transactions in the double column cash book of Mr. Srinivasan.

    2002 May   Rs
    1 Cash in hand 50,000
    3 Cash Paid to Rajan 6,000
      Discount allowed by him 100
    6 Cash Purchases 10,000
    10 Received cash from Arun Rs 2,900 and allowed hime discount 100
    13 Cash Sales 15,000
    15 Electricity charges paid 1,000
    18 Paid for miscellaneous expenses 2,000
    20 Received cash from Murali 3,450
      Discount allowed 50
  23. Enter the following transactions in Murali's cash book with column for discont, cash & bank.

    2002 May   Rs
    1 Cash Balance 40,00
      Bank Overdraft 10,500
    4 Received Rs. 2,000 from Manoj in Cash Allowed him discount of 100
    7 Cash Sales 2,000
    10 Furniture purchased Rs. 800 by cheque  
    12 Paid rent by cheque 1,500
    15 Paid Rs 2,500 to Karthikeyan half cash and. half by cheque  
    18 Cash sales 15,000
    20 Paid packing charges 500
    24 Paid Murugan Rs.4,000. Discount allow by him 50
    28 Paid into bank 5,000
  24. Record the following transactions in three column cash book of Gunasekaran

    2017   Rs
    Jan.1 Cash in hand 50,000
    1 Cash at bank 90,000
    2 Goods sold on credit to Rohini 15,000
    5 Cheque received from Rohini in full settlement and deposited into bank 14,500
    6 Cash deposited into bank through cash deposited machine 18,000
    7 Goods sold to Sridhar for Rs 12,000. He made the payment
    of Rs 11,800 by debit card in full settlement by availing'
    a cash discount of Rs 200
    10 Money withdrawn from bank for office use 2,000
    12 Purchased goods from Raja for Rs 10,000 and paid through credit
    card in full settlement by availing a cash discount of Rs 200
    14 Nathiya who owed money made the payment through NEFT  18,000
    21 Cheque of Rohini dishonoured  
  25. From the following particulars of Siva and Company, prepare a bank reconciliation statement as on 31st December, 2017.
    (a) Credit balance as per cash book Rs. 12,000.
    (b) A cheque of Rs. 1,200 issued and presented for payment to the bank, wrongly credited in the cash book as Rs. 2,100. 
    (c) Debit side of bank statement was undercast by Rs.100.

  26. From the following particulars of Simon traders, prepare a bank reconciliation statement as on 31st March,  2018.
    (a) Debit balance as per bank statement Rs 2,500
    (b) Cheques deposited amounting to Rs 10,000, not yet credited by bank.
    (c) Payment through net banking for Rs 2,000, omitted in the cash book.

  27. From the following particulars ascertain Bank Balance as per pass book of Ms.Padma as on December 31, 2008.
    a) The balance as per Cashbook on that date was Rs 12,500.
    b) Cheques issued but not cashed before that date amounted to Rs 1,750.
    c) Cheques paid into bank, but not cleared before December 31,2008 amounted to Rs 2,150.
    d) Interest on investments collected by the bank but not entered in the cash book amounted to Rs 275.
    e) Dividend collected by bank Rs 300.
    f) Bank charges debited in the passbook Rs 25.
    g) Subscription paid as per standing instructions Rs 125.

  28. On 31st December, 2013 the. cash book of Ms. Vijayalakshmi showed an overdraft of Rs 56,700. From the following particulars prepare the bank reconciliation statement and find out the balance as per pass book.
    (a) Cheque drawn but not casbed before 31st December, 2013 amounted to Rs 39,460.
    (b) Cheque paid into bank but not cleared before 31st December, 2013 amounted to Rs 48,910.
    (c) A bill receivable for Rs 5,200 previously discounted with bank bad been dishonoured and debited in the pass book.
    (d) Debit is also made in the pass book for Rs 1,200 on account of interest on overdues and Rs 550 on account of charges for collecting the bills and cheques.
    (e) Bank has collected interest on investment and credited Rs 7,600 on the pass book.

  29. A book-keeper finds that the debit column of the trial balance is short by Rs.308 and the difference is put to a suspense account. Subsequently, the following errors were located.
    (a) An entry for sale of goods on credit for Rs 102 to Mekala was posted to her account as Rs.120.
    (b) Rs.100 being the monthly total of discount allowed to customers was credited to discount received account in the ledger.
    (c) Rs.275 paid by Mannan was credited to Kannan account.
    (d) Rs. 26 appearing in the cash book as paid for the purchase of stationery for office use has not been posted to ledger.
    (e) The purchases book was undercast by Rs.100.
    Rectify the errors and prepare suspense account.

  30. The book-keeper of a firm found that the trial balance was out by Rs.922 (excess credit).He placed the amount in the suspense account and subsequently found the following errors:
    (a) The total of discount column on the credit side of the cash book Rs.78 was not posted in the ledger.
    (b) The total of purchases book was short by Rs.1,000.
    (c) A credit sale of goods to Natarajan for Rs.375 was entered in the sales book as Rs.735.
    (d) A credit sale of goods to Mekala for Rs.700 was entered in the purchases book.
    You are required to give rectification entries and prepare suspense account.

  31. Following are some accounting errors. Rectify them by making journal entries :
    (a) Sales for Rs 20,000 made to Madhan was not entered in the sales book.
    (b) Salary of Rs 7,500 paid to accountant Raman was debited to his personal account.
    (c) Old furniture sold for Rs 2,800 was entered in the sales book.
    (d) Carriage paid Rs 500 on purchase of a machine was debited to carriage A/c.
    (e) Cash Rs 50,000 paid to the creditor Arya Ghosh was debited to Surya Ghosh's A/c.

  32. An accountant could not tally the trial balance. The Difference of Rs 520 was temporarily placed to the credit of suspense account arid subsequently found the following errors.
    (a) The total of the Discount column on the credit side of the cash book Rs 230 was not posted in the ledger.
    (b) The total of the Discount column on the debit side of the cash book Rs 150 was omitted to be posted in the ledger.
    (c) The total of the Purchases book was short by Rs 600.
    (d) A sale of Rs 675 to Kannan was entered in the sales book as Rs 975.
    (e) A sale of Rs 500 to Vimal has been entered in the purchase book.
    Rectify the above errors through suspense account. Also give journal entries for rectification.

  33. From the following particulars, give journal entries for 2 years and prepare machinery account under straight line method of providing depreciation:
    Machinery was purchased on 1.1.2016
    Price of the machine Rs 36,000
    Freight charges Rs 2,500
    Installation charges Rs 1,500
    Life of the machine 5 years

  34. On 1st January 2015, a second hand machine was purchased for Rs 58,000 and Rs 2,000 was spent on its repairs. On 1st July 2017, it was sold for Rs 28,600. Prepare the machinery account for the years 2011 to 2013 under written down value method by assuming the rate of depreciation as 10% p.a. and the accounts are closed on 31st December every year.

  35. On1st July 2014, Asoka limited purchased a furniture costing Rs 50,000. On 1st July 2017 the furniture was sold for Rs 20,000: Prepare furniture account, depreciation account at 10% per annum on original cost method assuming the accounts is closed on 31st March each year

  36. A company purchased machinery on 1.4.2012 for Rs 50,000.Depreciation is lO%. Aecounts are closed on 31st March every year. Prepare machinery account and depreciation account under straight line method and also under written down value method

  37. State whether the following expenditures are capital, revenue or deferred revenue.
    i) Advertising expenditure, the benefits of which will last for three years.
    ii) Registration fees paid at the time of registration of a building.
    iii) Expenditure incurred on repairs and whitewashing at the time of purchase of an old building in order to make it usable.

  38. State whether they are capital and revenue.
    i) Construction of building Rs.10,00,000.
    ii) Repairs to furniture Rs.50,000.
    iii) White-washing the building Rs.80,000
    iv) Pulling down the old building and rebuilding Rs.4,00,000

  39. Kumar gives you the following expenses which were incurred in his business during the year 2003, classify them into capital, revenue or deferred revenue.
    i) Rs.12,000 spent on purchasing a patent right.
    ii) Freight charges paid on new plant amounts to Rs.700
    iii) Repairs of Rs.600 for furniture.
    iv) Rs.10,000 spent towards expenses connected with rainwater harvesting as per Government orders.
    v) Rs.7,500 spent towards initial advertising expenses.

  40. State whether the following are capital or revenue.
    i) Repairs made on second hand plant purchased.
    ii) Wages paid to workmen for setting up a new plant.
    iii) Replacement of old furniture.
    iv) Salary paid to staff.
    v) Amount received as rent during the year for letting out a portion on sub rent.

  41. From the following information, prepare trading and profit and loss account of Abdul Rahuman for the year ending 31st December 2016 and balance sheet as on that date. The closing stock on 31st December 2016 was valued at Rs 2,000.

     Particulars   Rs   Particulars   Rs 
      Opening stock        500   Purchases     1,300
      Sales   5,000   Wages 700
      Discount received   500   Salary 500
      Building    50,000   Capital 50,000
      Cash in hand 4,500    
  42. Prepare trading and profit and loss account in the books of Ramasundari for the year ended 31st December 2017 and balance sheet as on that date from the following information:

     Particulars   Rs   Particulars   Rs 
      Opening stock       2,500   Sales     7,000
      Wages 2,700   Purchases     3,300
      Closing Stock     4,000   Salary 2,600
      Discount received    2,500   Capital 52,000
      Machinery 52,000   Cash at Bank    6,400
      Creditors 8,000     
  43. The following trial balance is extracted from the books of Mis. Ram, on 3st March, 2016. You are required to prepare trading and profit and loss account and the balance sheet as on date.

    Particulars Rs. Particulars Rs.
    Debtors 12,000 Premium 5,000
    Purchases 50,000 Bills payable 10,000
    Coal, Gas and Water 6,000 Bank overdraft 1,000
    Factory Wages 11,000 Sales 80,000
    Salaries 9,000 Creditors 13,000
    Rent 4,000 Capital 20,000
    Discount 3,000    
    Advertisement 500    
    Drawings 1,000    
    Loan 6,000    
    Petty Cash 500    
    Sales return 1,000    
    Machinery 5,000    
    Land and Building 10,000    
    Income Tax 100    
    Furniture 9,900    
  44. From the following balances of Mis. Nillu Sarees as on 31st March, 2016. Prepare trading and profit and loss account and balance sheet as on date.

    Particulars Rs. Particulars Rs.
    Opening stock 10,000 Sales 2,28,000
    Purchases 78,000 Capital 10,000
    Carriage inwards 2,500 Interest 7,000
    Salaries 30,000 Commission 8,000
    Commission 10,000 Creditors 28,000
    Wages 11,000 Bills payable 2,370
    Rent and Taxes 2,800 Bank overdraft 21,330
    Repair 5,000    
    Telephone expenses 1,400    
    Legal charges 1,500    
    Sundry expenses 2,500    
    Cash in hand 12,000    
    Debtors 30,000    
    Machinery 60,000    
    Investments 90,000    
    Drawings 18,000    

    Closing Stock as on 3st March, 2016 Rs.22,000.

  45. From the trial balance of Ajith and the adjustments given below, prepare trading and profit and loss A/c for the year ended 31st March, 2016 and the balance sheet as on that date.

     Particulars   Debit Rs.   Particulars   Credit Rs. 
      Opening stock       15,000   Capital    25,000
      Furniture and fixtures   30,000   Returns outward   1,000
      Purchases 40,000   Bills payable 10,000
      Sales returns 2,000   Sales   1,24,000
      Carriage inwards 10,000   Provision for doubtful debts     500
      Office rent 23,000   Provision for discount on debtors    100
      Sundry debtors 20,100    
      Bank balance 19,600    
      Bad debts 900    
      1,60,600   1,60,600

    (a) Stock at the end of the year was Rs. 8,000
    (b) Further bad debts amounted to Rs. 100
    (c) Create 2% provision for doubtful debts on sundry debtors
    (d) Create 1% provision for discount on sundry debtors.

  46. From the following information, prepare trading and profit and loss account and balance sheet in the books of Sangeetha for the year ending 31st March, 2018.

    Debit balance Rs Credit balance Rs
    Capital 20,000 Salaries 6,600
    Bills receivable 8,000 Establishment expenses 4,500
    Bills payable 10,500 Advertisement 2,300
    Purchases 75,000 Furniture 10,000
    Sales 95,000 Cash at bank 3,200
    Opening stock 12,000 Miscellaneous receipts 600
    Drawings 4,500    

    a) Stock on 31st March, 2018 Rs 14,200
    b) Income tax of Sangeetha paid Rs 800
    c) Charge interest on drawings @ 12% p.a.
    d) Provide managerial remuneration @ 10% of net profit before charging such commission.

  47. The Trial balance shows on 31-03-2012 Sundry debtors 1,25,000.
    (i) Bad debts written off Rs.5,000
    (it) Provide @ 5% provision for bad and doubtful debts and
    (iii) Provide @ 2% provision for Discount on debtors.
    Pass entries and show how these items will appear in the Final accounts.

  48. The following is the Trial balance extracted from the books of Mr. Mohan as on 31-12-2017. Prepare Trading and Profit and loss account and Balance sheet on 31-12-2017.

    Debit balances Amount Rs. Credit balances Amount Rs.
    Buildings 30,000 Capital 40,000
    Machinery 31,400 Purchase return 2,000
    Furniture 2,000 Sales 2,80,000
    Motor Car 16,000 Sundry creditors 9,600
    Purchases 1,88,000 Discount received 1,000
    Sales returns 1,000 Provision for bad and  
    Sundry debtors 30,000' and doubtful debts 600
    General expenses 1,600    
    Cash at bank 9,400    
    Rates and Taxes 1,200    
    Bad debts 400    
    Insurance premium 800    
    Discount allowed 1,400    
    Opening stock 20,000    
      3,33,200   3,33,200

    (i) Outstanding rates and taxes Rs.1,600
    (ii) Insurance premium prepaid Rs.200
    (iii) Maintain provision for bad and doubtful debts at 5% on debtors,
    (iv) Depreciate Motor Car by 10%. Furniture by 4% and Buildings by 3%.
    (v) Stock on 31-12-2017 Rs.20,000.

  49. From the data given below
    i) Fill the address in B3 using CONCATENATE Function.
    ii) Change KAMARAJAR SALAI given in C2 as lower case in C3
    iii) Change Chennai given in D2 as upper case in D3

      A B C D E
    2 ANAND 123 KAMARAJAR SALAI Chennai 600018
  50. Calculate depreciation under Straight Line Method using Spreadsheet based on the details given below.

    A B C D E F
    Asset Cost of
    Salvage value Life in
    1. Machinery 200000 20000 5000 25000 10
    2. Furniture 50000 4000 2000 5000 8
  51. Explain briefly the features of computerised accounting system.

  52. Discuss the various categories of accounting packages.


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