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Accountancy for Class 11th (As per CBSE SYLLABUS)

Accountancy for Class 11th (As per CBSE SYLLABUS)

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  • Q1
    What is the accounting equation?
    A1

    Assets = Liabilities + Capital. It forms the basis of double-entry bookkeeping.

  • Q2
    Define Goods and Services Tax (GST) in accounting.
    A2

    GST is a value-added tax levied on supply of goods and services, replacing multiple indirect taxes.

  • Q3
    What are source documents in accountancy?
    A3

    Original records like invoices, cash memos, and receipts that prove a transaction occurred.

  • Q4
    Distinguish between provisions and reserves.
    A4

    Provision is for known liability; reserve is appropriation of profit for future use.

  • Q5
    What is a trial balance?
    A5

    A statement listing all ledger balances to verify arithmetic accuracy of accounts.

  • Q6
    What does “capital expenditure” mean?
    A6

    Expenditure that generates long-term benefits, e.g., purchase of machinery.

  • Q7
    Why is the double-entry system essential?
    A7

    Every transaction affects two accounts, ensuring complete and accurate recording.

  • Q8
    What are special purpose subsidiary books?
    A8

    Separate books like purchases book, sales book for recording similar repetitive transactions.

  • Q9
    Define incomplete records.
    A9

    Accounting system where only some transactions are recorded, often in single entry.

  • Q10
    Why are accounting standards needed?
    A10

    To ensure uniformity, transparency, and comparability of financial statements.

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Have Doubts Regarding This Product ? Ask Your Question

  • Q1
    What is the accounting equation?
    A1

    Assets = Liabilities + Capital. It forms the basis of double-entry bookkeeping.

  • Q2
    Define Goods and Services Tax (GST) in accounting.
    A2

    GST is a value-added tax levied on supply of goods and services, replacing multiple indirect taxes.

  • Q3
    What are source documents in accountancy?
    A3

    Original records like invoices, cash memos, and receipts that prove a transaction occurred.

  • Q4
    Distinguish between provisions and reserves.
    A4

    Provision is for known liability; reserve is appropriation of profit for future use.

  • Q5
    What is a trial balance?
    A5

    A statement listing all ledger balances to verify arithmetic accuracy of accounts.

  • Q6
    What does “capital expenditure” mean?
    A6

    Expenditure that generates long-term benefits, e.g., purchase of machinery.

  • Q7
    Why is the double-entry system essential?
    A7

    Every transaction affects two accounts, ensuring complete and accurate recording.

  • Q8
    What are special purpose subsidiary books?
    A8

    Separate books like purchases book, sales book for recording similar repetitive transactions.

  • Q9
    Define incomplete records.
    A9

    Accounting system where only some transactions are recorded, often in single entry.

  • Q10
    Why are accounting standards needed?
    A10

    To ensure uniformity, transparency, and comparability of financial statements.

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