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Commerce

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INTERMEDIATE EXAMINATION – 2023 (ANNUAL)
Model Set
I.Com.
Subject Code :- 220
Accountancy (Elective).

iw.kkZad & 100
le;%& 3 ?kaVs 15 feuV Full Marks -100
Time:- 3 hours 15 minute

dqy iz’uksa dh la[;k % 100 $ 30 $ 8 ¾ 138
Total No. of questions : 100 $ 30 $ 8 ¾ 138



Instructions for the candidates :-

1- ijh{kkFkhZ OMR mÙkj i=d ij viuk iz’u iqfLrdk Øekad ¼10 vadksa dk½ vo’;

fy[ksaA

Candidate must enter his/her Question Booklet Serial No. (10

Digits) in the OMR Answer Sheet.

2- ijh{kkFkhZ ;FkklaHko vius 'kCnksa esa gh mÙkj nsaA

Candidates are required to give answers in their own words as far

as practicable.

3- nkfguh vksj gkf’k;s ij fn;s gq, vad iw.kkZad fufnZ"V djrs gSaA

Figures in the right hand margin indicate full marks.

4- iz'uksa dks /;kuiwoZd i<+us ds fy, ijh{kkfFkZ;ksa dks 15 feuV dk vfrfjDr le;

fn;k x;k gSA

15 minutes of extra time has been allotted for the candidates to

read the questions carefully.
1

,5- ;g iz’u iqfLrdk nks [k.Mksa esa gS] ,oa

This Question Booklet is divided into two sections: Section-A and

Section-B.

6- [k.M&v esa 100 oLrqfu"B iz’u gSa] ftuesa ls fdUgha 50 iz’uksa dk mÙkj nsuk

vfuok;Z gSA ipkl ls vf/kd iz’uksa ds mÙkj nsus ij izFke 50 mÙkjksa dk gh

ewY;kadu fd;k tk,xkA izR;sd iz’u ds fy, 1 vad fu/kkZfjr gSA lgh mÙkj dks

miyC/k djk;s x;s OMR mÙkj i=d esa fn;s x;s lgh o`Ùk dks uhys@dkys ckWy

isu ls HkjsaA fdlh Hkh izdkj ds âkbVuj@rjy inkFkZ@CysM@uk[kwu vkfn dk

mÙkj&iqfLrdk esa iz;ksx djuk euk gS] vU;Fkk ijh{kk ifj.kke vekU; gksxkA

In Section-A, There are 100 objective type questions, out of which

any 50 questions are to be answered. First 50 answers will be

evaluated in case more than 50 questions are answered. Each

Question carries 1 mark. For answering these darken the circle

with blue/black ball pen against the correct option on OMR Answer

Sheet provided to you. Do not use Whitener/liquid/blade/nail etc.

on OMR-Sheet, otherwise the result will be treated invalid.

7- [k.M&c esa 30 y?kqmÙkjh; iz’u gSaA izR;sd iz’u ds fy, 2 vad fu/kkZfjr gSa]

ftuesa ls fdUgha 15 iz’uksa dk mÙkj nsuk vfuok;Z gSA buds vfrfjDr] bl [k.M

esa 8 nh?kZ mÙkjh; iz’u fn;s x;s gSa] izR;sd iz’u ds fy, 5 vad fu/kkZfjr gS]

ftuesa ls fdUgha 4 iz’uksa dk mÙkj nsuk gSA

In Section-B, there are 30 Short answer type questions. Each

question carries 2 marks, out of which any 15 questions are to be

2

, answered. Apart from these, there are 8 Long Answer type

questions, each question carries 5 marks, out of which any 4

questions are to be answered.

8- fdlh izdkj ds bysDVªkWfud midj.k dk bLrseky iw.kZr;k oftZr gSA

Use of any electronic appliance is strictly prohibited.


Section - A

iz'u la[;k 1 ls 100 rd ds izR;sd iz’u ds lkFk pkj fodYi fn, x, gSa] ftuesa ls

,d lgh gSA fdUgha 50 iz’uksa ds mÙkj nsaA vius }kjk pqus x, lgh fodYi dks OMR&’khV

ij fpfUgr djsaA 50 x 1=50

Question No.- 1 to 100 have four options, out of which only one is

correct. Answer any 50 questions. You have to mark your selected option on

the OMR-Sheet. 50 x 1 = 50

1- e`r O;fDr ds bPNk ls izkIr laifÙk dks dgk tkrk gS %

(A) ekuns; (B) nku

(C) olh;r (D) pank

Property as a result of the will of the deceased person is called :

(A) Honorarium (B) Donation

(C) Legacy (D) Subscription

2- miHkksxtU; enksa dh fcØh ls izkfIr;ksa dks ekuk tkrk gS %

(A) iw¡thxr izkfIr;k¡ (B) vk;xr izkfIr;k¡

(C) (A) vkSj (B) nksuksa (D) buesa ls dksbZ ugha

3

, All receipt from the sale of consumables are treated as :

(A) Capital Receipt (B) Revenue Receipt

(C) (A) and (B) both (D) None of these

3- iw¡thxr izd`fr dh lHkh izkfIr;k¡ fn[kkbZ tkrh gS %

v- vk;&O;; [kkrs esa c- fLFkfr fooj.k esa

l- ykHk&gkfu [kkrs esa n- O;kikfjd [kkrs esa

All receipt of capital nature are shown in :

(A) Income and Expenditure A/C

(B) Balance Sheet

(C) Profit and Loss A/C

(D) Trading A/C

4- fuEu esa ls dkSu&lk vk; ugha gS \

(A) pank (B) nku

(C) fVdV dh fcØh (D) iznÙk fuf/k

Which of the following is not an income ?

(A) Subscription (B) Donation

(C) Sale of Ticket (D) Endowment Fund

5- fofu;ksx ij izkIr C;kt gS &

(A) vk; (B) ykHk

(C) O;; (D) iw¡th

Interest received on investment is

(A) Income (B) Profit

4

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Uploaded on
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Number of pages
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Written in
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Type
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