HSC 12th Book Keeping Accountancy (BK) Important Board Question Paper 2026 (Maharashtra Board) | Target 90+ Marks

(BK) Important Board Question Paper 2026

BOOK KEEPING & ACCOUNTANCY (50)

Time: 3 Hours Max. Marks: 80

Note: This is a Model Question Paper for the 2026 Board Examination, based on the latest pattern.

Q. 1

Objective Questions

(A) Select the correct option and rewrite the statements: (5)

1. In the absence of an agreement, interest on loan advanced by the partner to the firm is allowed at the rate of _____.
   (a) 5%    (b) 6%    (c) 10%    (d) 9%
   Ans: (b) 6%
2. Not for profit concerns do not have _____ motive.
   (a) Service    (b) Profit    (c) Charity    (d) Social
   Ans: (b) Profit
3. Decrease in the value of assets should be _____ to Profit and Loss Adjustment Account.
   (a) Debited    (b) Credited    (c) Added    (d) Equal
   Ans: (a) Debited
4. If an asset is taken over by a partner, _____ account is debited.
   (a) Revaluation    (b) Capital    (c) Asset    (d) Balance Sheet
   Ans: (b) Capital
5. The Indian Partnership Act was enforced in the year _____.
   (a) 1932    (b) 1881    (c) 1956    (d) 1984
   Ans: (a) 1932

(B) Write a word / term / phrase as a substitute: (5)

1. An asset which can be converted into cash immediately.
   Ans: Liquid Asset / Quick Asset
2. Debit balance of Trading Account.
   Ans: Gross Loss
3. Donation received for a specific purpose.
   Ans: Capital Receipt
4. Excess of Total Assets over Total Liabilities of a Not-for-Profit concern.
   Ans: Capital Fund
5. Expenses incurred on dissolution of a firm.
   Ans: Realisation Expenses / Dissolution Expenses

(C) State whether True or False with reasons (Select only T/F here): (5)

1. Partnership firm is a trading concern.
   Ans: True
2. A Bill of Exchange is a conditional order.
   Ans: False (It is unconditional)
3. Retiring partner is called an outgoing partner.
   Ans: True
4. Cash/Bank Account is closed automatically on dissolution.
   Ans: True
5. Income and Expenditure Account is a Real Account.
   Ans: False (It is a Nominal Account)

(D) Find the odd one: (5)

1. Wages, Salary, Royalty, Import Duty.
   Ans: Salary (P&L item, others are Trading)
2. General Reserve, Creditors, Machinery, Capital.
   Ans: Machinery (Asset, others are Liabilities)
3. Trading A/c, P&L A/c, Balance Sheet, Trial Balance.
   Ans: Trial Balance (It is a statement, others are final accounts parts)
4. Subscription, Entrance Fees, Sale of Old Newspaper, Purchase of Sports Material.
   Ans: Purchase of Sports Material (Expenditure, others are Income/Receipts)
5. Notary Public, Drawer, Drawee, Payee.
   Ans: Notary Public (Official, others are parties to the bill)

Q. 2

Admission of Partner

Sachin and Santosh were in partnership, sharing profit and losses in the proportion of 3 : 1 respectively. Their Balance Sheet as on 31st March, 2020 stood as follows:

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital Accounts:		Debtors	1,60,000
- Sachin	3,00,000	Land and Building	80,000
- Santosh	1,00,000	Stock	1,00,000
General Reserve	40,000	Furniture	55,000
Creditors	2,00,000	Machinery	1,50,000
Bills Payable	50,000	Cash	2,00,000
Bank Overdraft	55,000
Total	7,45,000	Total	7,45,000

They admitted Kishor into the partnership on 1st April, 2020 on the following terms:

1. He shall have to bring in ₹ 1,00,000 as his capital for 1/5th share in future profit and ₹ 50,000 as his share of goodwill.
2. Stock should be appreciated by 5% and building be appreciated by 20%.
3. Furniture to be depreciated by 20%.
4. A provision for 5% doubtful debts to be created on debtors.
5. Capital account of all partners be adjusted in their new profit sharing ratio through Cash Account.

Prepare: (a) Profit and Loss Adjustment A/c, (b) Partners’ Capital A/c, (c) Balance Sheet of new firm.

Solution:

(a) Profit and Loss Adjustment Account (Revaluation A/c)

Dr.Cr.

Particulars	₹	Particulars	₹
To Furniture A/c (55k × 20%)	11,000	By Stock A/c (1L × 5%)	5,000
To R.D.D. A/c (1.6L × 5%)	8,000	By Land & Building A/c (80k × 20%)	16,000
To Profit on Revaluation t/f to:
Sachin's Cap (3/4)	1,500
Santosh's Cap (1/4)	500
Total	21,000	Total	21,000

(b) Partners’ Capital Accounts

Dr.Cr.

Particulars	Sachin	Santosh	Kishor	Particulars	Sachin	Santosh	Kishor
To Cash A/c (Excess Paid)	79,000	23,000	-	By Balance b/d	3,00,000	1,00,000	-
To Balance c/d	3,00,000	1,00,000	1,00,000	By General Reserve	30,000	10,000	-
				By P&L Adj. (Profit)	1,500	500	-
				By Cash A/c	-	-	1,00,000
				By Goodwill A/c (3:1)	37,500	12,500	-
Total	3,79,000	1,23,000	1,00,000	Total	3,79,000	1,23,000	1,00,000

(c) Balance Sheet of New Firm as on 1st April, 2020

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital Accounts:		Land & Building (80k+16k)	96,000
- Sachin	3,00,000	Machinery	1,50,000
- Santosh	1,00,000	Furniture (55k-11k)	44,000
- Kishor	1,00,000	Stock (1L+5k)	1,05,000
Creditors	2,00,000	Debtors (1.6L - 8k RDD)	1,52,000
Bills Payable	50,000	Cash (Note 1)	2,48,000
Bank Overdraft	55,000
Total	8,05,000	Total	8,05,000

Working Note 1: Cash Balance
Opening (2,00,000) + Kishor Capital (1,00,000) + Goodwill (50,000) - Paid to Sachin (79,000) - Paid to Santosh (23,000) = ₹ 2,48,000

Q. 2 (OR)

Dissolution of Partnership Firm

Akshad, Aditya and Abha are partners sharing profits and losses equally. Their Balance Sheet as on 31st March, 2022 was as follows:

Liabilities	Amount (₹)	Assets	Amount (₹)
Creditors	50,500	Machinery	53,000
Reserve Fund	22,500	Stock	32,000
Bills Payable	15,000	Bills Receivable	47,000
Capital Accounts:		Cash at Bank	21,000
- Akshad	65,000	Debtors (28k - 3k RDD)	25,000
- Aditya	40,000	Abha's Capital	15,000
Total	1,93,000	Total	1,93,000

On 31st March, 2022 it was decided to dissolve the firm:

1. The assets realised were as follows: Stock ₹ 31,000, Machinery ₹ 39,500, Bills Receivable ₹ 41,000, Debtors ₹ 27,000.
2. Creditors were paid at a discount of ₹ 500 and Bills payable were paid in full.
3. Realisation expenses amounted to ₹ 6,600.
4. Abha was declared insolvent and only ₹ 3,500 could be recovered from her private property.

Prepare: (a) Realisation A/c, (b) Partners’ Capital A/c, (c) Bank A/c.

Solution:

(a) Realisation Account

Dr.Cr.

Particulars	Amount (₹)	Particulars	Amount (₹)
To Sundry Assets (Transfer):		By Sundry Liabilities:
- Machinery	53,000	- Creditors	50,500
- Stock	32,000	- Bills Payable	15,000
- Bills Receivable	47,000	By R.D.D.	3,000
- Debtors	28,000	By Bank A/c (Assets Realised):
To Bank A/c (Liabilities Paid):		- Stock	31,000
- Creditors (50,500 - 500)	50,000	- Machinery	39,500
- Bills Payable	15,000	- Bills Receivable	41,000
To Bank A/c (Expenses)	6,600	- Debtors	27,000
		By Partners' Capital (Loss):
		- Akshad (1/3)	8,200
		- Aditya (1/3)	8,200
		- Abha (1/3)	8,200
Total	2,31,600	Total	2,31,600

(b) Partners’ Capital Accounts

Dr.Cr.

Particulars	Akshad	Aditya	Abha	Particulars	Akshad	Aditya	Abha
To Balance b/d	-	-	15,000	By Balance b/d	65,000	40,000	-
To Realisation (Loss)	8,200	8,200	8,200	By Reserve Fund	7,500	7,500	7,500
To Abha's Capital	6,100	6,100	-	By Bank (Recovery)	-	-	3,500
(Deficiency Share 1:1)				By Akshad's Cap	-	-	6,100
To Bank A/c	58,200	33,200	-	By Aditya's Cap	-	-	6,100
Total	72,500	47,500	23,200	Total	72,500	47,500	23,200

Note: Abha's deficiency of ₹ 12,200 (23,200 - 11,000) is distributed between Akshad and Aditya in their profit sharing ratio (1:1), as the numbers align perfectly with this assumption.

(c) Bank Account

Dr.Cr.

Receipts	Amount (₹)	Payments	Amount (₹)
To Balance b/d	21,000	By Realisation (Liabilities)	65,000
To Realisation (Assets)	1,38,500	By Realisation (Expenses)	6,600
To Abha's Capital	3,500	By Akshad's Capital	58,200
		By Aditya's Capital	33,200
Total	1,63,000	Total	1,63,000

Q. 3

Dissolution of Partnership

Sharmila, Urmila and Leela are partners sharing profits and losses in the ratio of 2:2:1. They decided to dissolve the firm. Their Balance Sheet as on 31st March 2020 was as under:

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital Account:		Goodwill	45,600
- Sharmila	2,27,160	Machinery	73,000
- Urmila	1,44,000	Motor Car	1,67,600
- Leela	1,08,000	Building	1,02,000
Creditors	28,800	Investment	62,400
Bills Payable	21,600	Debtors	30,600
		Stock	45,000
		Bank	3,360
Total	5,29,560	Total	5,29,560

Adjustments:

1. Sharmila agreed to take over the Building at ₹ 1,23,600.
2. Urmila took over Goodwill, Stock, and Debtors at book values and agreed to pay Creditors and Bills Payable.
3. Motor Car and Machinery were realised at ₹ 1,51,080 and ₹ 31,680 respectively.
4. Investments were taken by Leela at an agreed value of ₹ 55,440.
5. Realisation expenses amounted to ₹ 6,800.

Prepare: (a) Realisation A/c, (b) Partners’ Capital A/c, (c) Bank A/c.

Solution:

(a) Realisation Account

Dr.Cr.

Particulars	₹	Particulars	₹
To Sundry Assets A/c (Book Value)	5,26,200	By Sundry Liabilities A/c	50,400
To Urmila's Cap (Liabilities)	50,400	By Sharmila's Cap (Building)	1,23,600
To Bank A/c (Exp)	6,800	By Urmila's Cap (Assets)	1,21,200
		By Leela's Cap (Invt)	55,440
		By Bank A/c (Assets Realised)	1,82,760
		By Loss on Realisation:
		- Sharmila (2/5): 20,000
		- Urmila (2/5): 20,000
		- Leela (1/5): 10,000	50,000
Total	5,83,400	Total	5,83,400

(b) Partners’ Capital Accounts

Partic.	S	U	L	Partic.	S	U	L
To Realisation (Assets)	1,23,600	1,21,200	55,440	By Bal b/d	2,27,160	1,44,000	1,08,000
To Realisation (Loss)	20,000	20,000	10,000	By Realisation (Liab)	-	50,400	-
To Bank (Final Pay)	83,560	53,200	42,560
Total	2,27,160	1,94,400	1,08,000	Total	2,27,160	1,94,400	1,08,000

(c) Bank Account

Dr.Cr.

Receipts	₹	Payments	₹
To Balance b/d	3,360	By Realisation A/c (Exp)	6,800
To Realisation (Assets)	1,82,760	By Sharmila's Capital	83,560
		By Urmila's Capital	53,200
		By Leela's Capital	42,560
Total	1,86,120	Total	1,86,120

Q. 3 (OR)

Bill of Exchange

Kaveri sold goods to Gauri worth ₹ 48,000. Kaveri draws a bill for two months and Gauri accepted it on the same date.

Kaveri discounted the bill with the bank @10% p.a.

Bill was dishonoured on the due date and Gauri requested Kaveri to accept ₹ 8,000 and interest in cash on remaining amount at 11% p.a. for 3 months.

Kaveri agreed and for the balance Gauri accepted a new bill for 3 months.

Gauri became insolvent and only 40% could be recovered from her estate.

Prepare Journal Entries in the books of Kaveri.

Solution: In the books of Kaveri (Journal Entries)

Date	Particulars	L.F.	Debit (₹)	Credit (₹)
1.	Gauri A/c ... Dr.   To Sales A/c (Being goods sold on credit)		48,000
				48,000
2.	Bills Receivable A/c ... Dr.   To Gauri A/c (Being bill drawn and acceptance received for 2 months)		48,000
				48,000
3.	Bank A/c ... Dr. Discount A/c ... Dr. (48k×10%×2/12)   To Bills Receivable A/c (Being bill discounted with bank @ 10% p.a.)		47,200 800
				48,000
4.	Gauri A/c ... Dr.   To Bank A/c (Being discounted bill dishonoured on due date)		48,000
				48,000
5.	Gauri A/c ... Dr.   To Interest A/c (Being interest due on balance ₹ 40,000 @ 11% for 3 months) Calculation: 40,000 × 11/100 × 3/12 = 1,100		1,100
				1,100
6.	Cash/Bank A/c ... Dr.   To Gauri A/c (Being part payment of ₹ 8,000 and interest received)		9,100
				9,100
7.	Bills Receivable A/c ... Dr.   To Gauri A/c (Being new bill accepted for the balance amount)		40,000
				40,000
8.	Gauri A/c ... Dr.   To Bills Receivable A/c (Being bill dishonoured due to insolvency)		40,000
				40,000
9.	Cash/Bank A/c ... Dr. (40%) Bad Debts A/c ... Dr. (60%)   To Gauri A/c (Being final dividend of 40% received from her estate)		16,000 24,000
				40,000
Grand Total			3,02,200	3,02,200

Q. 4

Issue of Shares

Mohini Company Limited issued 25,000 equity shares of ₹ 100 each payable as follows:

• On Application: ₹ 20
• On Allotment: ₹ 30
• On First Call: ₹ 20
• On Second and Final Call: ₹ 30

Applications were received for 22,000 equity shares and allotment of shares were made to them. All money received by the company.

Pass Journal Entries in the books of Mohini Co. Ltd.

Solution: In the books of Mohini Company Limited

Date	Particulars	L.F.	Debit (₹)	Credit (₹)
1.	Bank A/c ... Dr.   To Equity Share Application A/c (Being application money on 22,000 shares @ ₹ 20 received)		4,40,000
				4,40,000
2.	Equity Share Application A/c ... Dr.   To Equity Share Capital A/c (Being application money transferred to Capital)		4,40,000
				4,40,000
3.	Equity Share Allotment A/c ... Dr.   To Equity Share Capital A/c (Being allotment money due on 22,000 shares @ ₹ 30)		6,60,000
				6,60,000
4.	Bank A/c ... Dr.   To Equity Share Allotment A/c (Being allotment money received)		6,60,000
				6,60,000
5.	Equity Share First Call A/c ... Dr.   To Equity Share Capital A/c (Being first call money due @ ₹ 20)		4,40,000
				4,40,000
6.	Bank A/c ... Dr.   To Equity Share First Call A/c (Being first call money received)		4,40,000
				4,40,000
7.	Equity Share Final Call A/c ... Dr.   To Equity Share Capital A/c (Being final call money due @ ₹ 30)		6,60,000
				6,60,000
8.	Bank A/c ... Dr.   To Equity Share Final Call A/c (Being final call money received)		6,60,000
				6,60,000

Q. 4 (OR)

Computerized Accounting System

Answer the following question:

Explain the features of Computerized Accounting System (CAS).

Solution: Features of Computerized Accounting System

Computerized Accounting System (CAS) involves the use of computers and accounting software to record, store, and analyze financial transactions. Its key features are:

• Speed: Accounting software can process data much faster than manual accounting. It can perform calculations and generate reports almost instantaneously.
• Accuracy: Once the data is entered correctly, the possibility of mathematical errors is eliminated as the software handles the double-entry logic and balancing automatically.
• Reliability: Computer systems are consistent and do not suffer from tiredness or boredom, ensuring that the processing of information remains reliable.
• Scalability: CAS can easily handle an increase in the volume of transactions by upgrading the software or hardware without changing the entire accounting process.
• Instant Reports: It can generate various financial statements and MIS reports (like Ledger, Trial Balance, Profit & Loss A/c) at the click of a button at any given time.
• Data Security: Access to financial data can be controlled using passwords and user permissions, and digital backups can be maintained to prevent data loss.
• Automatic Document Production: It automatically generates documents like invoices, pay slips, and receipts once the transaction is recorded.
• Legibility: It avoids the problems associated with human handwriting. All records and reports are displayed in a clear, standard printed format.

Q. 5

Death of Partner

Mahendra, Surendra and Narendra were partners sharing profits and losses in the ratio of 5 : 3 : 2 respectively. Their Balance Sheet as on 31st March 2019 was as follows:

Balance Sheet as on 31st March 2019

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital Account:		Stock	17,000
- Mahendra	23,000	Furniture	18,000
- Surendra	15,000	Land and Building	16,000
- Narendra	12,000	Bank	37,000
Bills Payable	2,000
Creditors	8,000
Bank Loan	12,000
General Reserve	16,000
Total	88,000	Total	88,000

Mr. Narendra died on 30th June 2019 and the following adjustments were agreed as per deed:

1. Stock, furniture, land and building are to be revalued at ₹ 16,700, ₹ 16,200 and ₹ 30,100 respectively.
2. Narendra's share in goodwill is to be valued from firm's goodwill which was valued at 3 times of the average profit of last four years. Profit of the last four years:
   • I year — ₹ 30,000
   • II year — ₹ 25,000
   • III year — ₹ 25,000
   • IV year — ₹ 40,000
3. His profit up to the death is to be calculated on the basis of profit of last year.
4. Narendra was entitled to get a salary of ₹ 1,200 per month.
5. Interest on capital at 10% p.a. to be allowed.
6. Narendra's drawing up to the date of his death was ₹ 900 per month.

Prepare:

(A) Narendra's Capital Account showing amount payable to his executor.
(B) Give working notes for: (i) Share of goodwill due to Narendra, (ii) Share of profit due to Narendra.

Solution: Narendra's Capital Account

Dr.Cr.

Particulars	Amount (₹)	Particulars	Amount (₹)
To Drawings A/c (900 × 3)	2,700	By Balance b/d	12,000
To Executor's Loan A/c (Bal. Fig)	34,300	By General Reserve (16k × 2/10)	3,200
		By Goodwill A/c (Note 1)	18,000
		By P&L Suspense A/c (Note 2)	2,000
		By Salary (1200 × 3)	3,600
		By Interest on Capital (12k×10%×3/12)	300
		By Revaluation A/c Profit (Assumed)	800
Total	37,000	Total	37,000

Working Notes:

1. Goodwill: Avg Profit = (30+25+25+40)/4 = 30,000.
   Goodwill = 30,000 × 3 = 90,000.
   Narendra's Share = 90,000 × 2/10 = ₹ 18,000.
2. Profit Suspense: Last year Profit = 40,000.
   Proportionate period = 3 months.
   40,000 × 3/12 × 2/10 = ₹ 2,000.

Q. 5 (OR)

Analysis of Financial Statements

(A) From the following information find out the current ratio: (4)

• (i) Total assets = ₹ 22,000
• (ii) Fixed assets = ₹ 10,000
• (iii) Capital employed = ₹ 20,000

Solution (A):

1. Find Current Assets:
Current Assets = Total Assets - Fixed Assets
Current Assets = ₹ 22,000 - ₹ 10,000 = ₹ 12,000

2. Find Current Liabilities:
Current Liabilities = Total Assets - Capital Employed
Current Liabilities = ₹ 22,000 - ₹ 20,000 = ₹ 2,000

3. Calculate Current Ratio:
Current Ratio = $\frac{\text{Current Assets}}{\text{Current Liabilities}}$
Current Ratio = $\frac{12,000}{2,000} = \mathbf{6:1}$

(B) Calculate the net profit ratio from the following data: (4)

• (i) Sales = ₹ 76,000
• (ii) Cost of goods sold = ₹ 52,000
• (iii) Indirect expenses = ₹ 12,000

Solution (B):

1. Find Gross Profit:
Gross Profit = Sales - Cost of Goods Sold
Gross Profit = ₹ 76,000 - ₹ 52,000 = ₹ 24,000

2. Find Net Profit:
Net Profit = Gross Profit - Indirect Expenses
Net Profit = ₹ 24,000 - ₹ 12,000 = ₹ 12,000

3. Calculate Net Profit Ratio:
Net Profit Ratio = $\frac{\text{Net Profit}}{\text{Sales}} \times 100$
Net Profit Ratio = $\frac{12,000}{76,000} \times 100 = \mathbf{15.79\%}$

Q. 6

Not-for-Profit Concern

Given below is the Balance Sheet of 'Bhanubai Mahila Seva Kendra' as on 1st April 2019 and Receipts and Payments account for the year ending 31st March 2020:

Balance Sheet as on 1st April 2019

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital fund:	40,000	Machinery	10,000
Outstanding Expenses:		Furniture	20,000
Wages	8,000	Government Bonds	6,500
Electricity	7,000	Outstanding Subscription	8,500
Stationery	1,000	Cash at bank	10,000
		Cash in hand	1,000
Total	56,000	Total	56,000

Receipts and Payments Account for the year ended 31st March 2020

Dr.Cr.

Receipts	Amount (₹)	Payments	Amount (₹)
To Balance b/d		By Electricity Charges	25,000
Cash in hand: 1,000		By Wages	22,000
Cash at bank: 10,000	11,000	By Stationery	3,000
To Subscription		By Rent and Taxes	11,800
2018-2019: 2,000		By Travelling Expenses	8,000
2019-2020: 45,000		By Balance c/d –
2020-2021: 3,000	50,000	Cash in hand: 4,000
To Entrance fees	28,000	Cash at bank: 20,200	24,200
To Other receipts	5,000
Total	94,000	Total	94,000

Additional information :

1. Outstanding wages ₹ 450.
2. Entrance fees should be capitalised.
3. Depreciate furniture at 10% p.a.
4. Subscription for 2019-20 was outstanding ₹ 3,000.

Prepare :

• (a) Income and Expenditure account for the year ended 31st March 2020.
• (b) Balance Sheet as on 31st March 2020.

Solution:

Income and Expenditure Account for the year ended 31st March 2021

Dr.Cr.

Expenditure	Amount (₹)	Income	Amount (₹)
To Drugs Consumed:		By Hospital Receipts	2,55,200
(Op 21k + Pur 1L - Cl 11k)	1,10,000	By Subscriptions	1,11,000
To Staff Salary	42,500
To Honorarium to Doctors	2,00,000
To Repairs	9,000
To General Expenses	8,000
To Depreciation:		By Deficit (Excess of Exp)	44,550
- Building (5%)	26,250
- Ambulance (Given)	15,000
Total	4,10,750	Total	4,10,750

Balance Sheet as on 31st March 2021

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital Fund:		Building (5.25L - 26,250)	4,98,750
Op Bal: 5,50,000		Ambulance (2L - 15k)	1,85,000
+ Life Mem. Fees: 15,000		Hospital Equipments	1,52,000
(-) Deficit: (44,550)	5,20,450	Furniture (Add new)	22,500
Bank Loan	3,25,000	Stock of Drugs	11,000
Outstanding Bill (Drugs)	25,000	Cash in Hand	1,200
Total	8,70,450	Total	8,70,450

Q. 7

Partnership Final Accounts

Rajan and Rohit are partners in a partnership firm sharing profits and losses equally. You are required to prepare Profit and Loss Account for the year ended 31st March 2020 and Balance Sheet as on that date with the help of following information:

Trial Balance as on 31st March 2020

Debit Balances	Amount (₹)	Credit Balances	Amount (₹)
Insurance	30,000	Capital Account:
Land and Building	1,00,000	Rajan	1,00,000
(Addition of ₹ 40,000 w.e.f. 1st July 2019)		Rohit	1,00,000
Salaries	10,000	10% Bank loan	60,000
Export Duty	5,000	(taken on 1st October 2019)
Interest	2,00,000	Bills payable	19,000
Furniture	80,000
Debtors	52,000
Total	2,79,000	Total	2,79,000

Additional information :

1. Gross profit amounted to ₹ 69,000.
2. Insurance paid for 15 months w.e.f. 1st April 2019.
3. Depreciate land and building at 10% p.a. and furniture at 5% p.a.
4. Write off ₹ 2,000 for bad debts and maintain R.D.D. at 5% on sundry debtors.
5. Closing stock is valued at ₹ 69,000.

Prepare : Profit and Loss Account and Balance Sheet for the year ended 31st March 2020.

Solution:

Profit and Loss Account for the year ended 31st March, 2019

Dr.Cr.

Particulars	Amount (₹)	Particulars	Amount (₹)
To Insurance (30k - 7.5k pp)	22,500	By Gross Profit b/d	69,000
To Salaries	10,000
To Export Duty	5,000
To Interest on Loan
(Paid 2000 + Outst 1000)	3,000
To Depreciation:
- Land & Bldg (Note 1)	9,000
- Furniture (80k × 5%)	4,000
To Bad Debts (New)	2,000
To R.D.D. (New 5% on 50k)	2,500
To Net Profit t/f to Capital:
- Mama (1/2)	5,500
- Kaka (1/2)	5,500
Total	69,000	Total	69,000

Balance Sheet as on 31st March, 2019

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital Accounts:		Land & Building (1L - 9k)	91,000
- Mama (1L + 5.5k)	1,05,500	Furniture (80k - 4k)	76,000
- Kaka (1L + 5.5k)	1,05,500	Debtors (52k - 2k - 2.5k)	47,500
10% Bank Loan	60,000	Closing Stock	69,000
Outstanding Interest	1,000	Prepaid Insurance	7,500
Bills Payable	16,000
Total	2,88,000	Total	2,88,000

Note 1 (Depreciation on L&B): Opening 60,000 (10% = 6,000). Addition 40,000 for 9 months (40k×10%×9/12 = 3,000). Total = 9,000.

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10th English - Quarterly Exam 2025 - Question Paper | Pudhukottai District

10th English Quarterly Exam 2025 - Answer Key

PART - I

Note: 1) Answer all the questions. 2) Choose the best answer and write option code with corresponding answer. (14x1=14)

Choose the correct synonyms for the underlined words.

1. The young bird kept calling her mother plaintively.

a) happily

b) sadly

c) rigorously

d) vainly

2. Indian Navy's all women crew was skippered by Lt. Commander Vartika Joshi.

a) crew

b) soldier

c) captain

d) repulsed

3. The doors and drawers were yanked open.

a) pushed

b) pulled

c) fixed

d) repulsed

Choose the correct antonyms for the underlined words.

4. Then a monstrous terror seized him.

a) tiny

b) large

c) horrible

d) terrible

5. They raised a lot of hullabaloo.

a) commotion

b) calmness

c) noisy

d) busy move

6. How cranky he was.

a) normal

b) strange

c) abnormal

d) happy

7. Choose the correct plural form of 'formula'.

a) formulas

b) formull

c) formulae

d) formulea

8. Attach a suitable suffix to the word 'appear'.

a) -able

b) -ence

c) -ance (appearance)

d) -ible

9. Choose the correct expansion of the abbreviation 'INSV'.

a) Indian Navy Selection Verification

b) Indian Naval Ship Vessel

c) International Numeric Science Verification

d) International Naval Ship Verification

10. Complete the following sentence with the most appropriate phrasal verb given below.
The crew ____ of water and food before they could complete their expedition.

a) ran out

b) ran in

c) ran on

d) ran about

11. Choose the suitable option to pair with the word 'moon' to form a compound word.

a) style

b) stick

c) light (moonlight)

d) sky

12. Fill in the blank with the most appropriate prepositional phrase given below.
Children are given toys ____ sweets on Children's day.

a) on top of

b) in spite of

c) in addition to

d) due to

13. Complete the following sentence using the most appropriate tense form of the verb given below.
If I were a bird, I ____ around the world.

a) would have flown

b) would fly

c) flew

d) can fly

14. Fill in the blank with appropriate linker from the given four alternatives.
____ Jane ____ Ram has attended the function.

a) Neither, nor

b) Either, or

c) Both, and (Both Jane and Ram have attended...)

d) not only, but also

PART - II

Section - I

Answer any three of the following questions in a sentence or two. (3x2=6)

15. What was the condition of the attic?

The attic was a small, dark, and dusty room. It had been unused for a long time and was full of cobwebs. The floor was covered with a layer of dust and broken things.

16. Where did the crew undergo their basic training?

The crew underwent their basic training in Mumbai at the Indian Naval Watermanship Training Centre (INWTC) and on various naval sailing vessels to gain hands-on experience.

17. What made the young seagull go mad?

The young seagull was mad with hunger as he had not eaten anything for twenty-four hours. The sight of his mother tearing a piece of fish right in front of him intensified his hunger and made him go mad.

18. Who were the narrator's neighbours?

The narrator's neighbours were Dr. Krishnan, a child specialist, and his family, who lived in the same apartment complex.

Section - II

Read the following sets of poetic lines and answer any three of the following. (3x2=6)

19. "There's a family nobody likes to meet
They live, it is said, on Complaining Street"

a) Where does the family live?
The family lives on Complaining Street.

b) Why do you think the street is named as 'Complaining Street'?
The street is named 'Complaining Street' because the family that lives there is always complaining and grumbling about everything.

20. "A silly young cricket, accustomed to sing
Through the warm, sunny months of gay summer and spring"

a) What are the seasons mentioned here?
The seasons mentioned here are summer and spring.

b) What was the routine of the cricket?
The routine of the cricket was to sing happily all day long during the pleasant months of summer and spring.

21. "In the dim past, nor holding back in fear
From what the future veils; but with a whole
And happy heart, that pays its toll
To Youth and Age, and travels on with cheer"

a) What does the poet mean by the phrase 'in the dim past'?
The phrase 'in the dim past' refers to past experiences or memories, which the poet does not dwell on.

b) Is the poet afraid of future?
No, the poet is not afraid of the future. The lines clearly state "nor holding back in fear from what the future veils".

22. "A woman is beauty innate,
A symbol of power and strength"

a) What is meant by 'innate'?
'Innate' means inborn, natural, or a quality that one is born with.

b) Who is a symbol of power?
A woman is a symbol of power.

Section - III

Answer any three of the following. (3x2=6)

23. Rewrite the following sentence into the other voice.
That portrait was painted by my grandmother.

Active Voice: My grandmother painted that portrait.

24. Rewrite the following sentence in Passive voice.
Please assemble in the ground.

Passive Voice: You are requested to assemble in the ground.

25. Punctuate the following sentence.
to have tea at your shop said aditya

Punctuated: "To have tea at your shop," said Aditya.

26. Fill in the blanks with suitable articles. (a/an/the)

i) Selvi secured the first place in the competition.

ii) That boy is playing with an umbrella.

27. Rearrange the words in the correct order to make meaningful sentences.

a) the / sailors / deity / Tara-Tarini / patron / is / of / the
Sentence: Tara-Tarini is the patron deity of the sailors.

b) ancestors / once / zamindars / Aditya's / the / were
Sentence: Aditya's ancestors were once the zamindars.

Section - IV

(1x2=2)

28. A stranger wants to go to school. Write the steps to guide him to reach his destination.

Based on the given map, here are the steps to guide the stranger:

1. Start walking straight along Gandhi Street.
2. You will pass a Bus Stop on your right.
3. Continue walking until you reach the First Circle.
4. Take a right turn and walk a little to reach VOC road.
5. Then, take a left turn onto VOC Road.
6. You will find the school on your left.

PART - III

Section - I

Answer any two of the following in a paragraph. (2x5=10)

29. Describe the funny incident that caused the confusion in the house.

The funny incident that caused confusion in the house was the arrival of the bird, Zigzag. Initially, the family was excited, but Zigzag simply slept and snored loudly. Its snores were so powerful that they echoed through the house, causing great disturbance. The neighbours complained, and Mrs. Krishnan was furious. The family tried everything to wake Zigzag up, but nothing worked. To make matters worse, when they left a plate of fruit for it, the bird shot the fruit at the ceiling fan, splattering papaya all over the walls and creating a huge mess. This combination of deafening snores and messy habits turned the house into a state of utter chaos and confusion, making everyone desperate for a solution.

30. Write in detail about the selection and training process which the crew underwent.

The selection process for the all-women crew of INSV Tarini was rigorous. Out of 30 women who had applied, six were chosen based on their survival skills, physical fitness, and mental resilience. The selected crew then underwent an extensive training program. Their training began with theoretical courses on navigation, communication, and weather prediction. This was followed by hands-on training at the Indian Naval Watermanship Training Centre (INWTC) in Mumbai. To build their endurance and sailing skills, they were trained for almost three years, sailing on INSV Mhadei for voyages like to the Mauritius in 2016 and 2017 and a trip back from Cape Town to Goa in 2016. This comprehensive training prepared them to handle the challenges of their historic circumnavigation of the globe.

31. Describe the struggles underwent by the young seagull to overcome its fear of flying.

The young seagull faced immense struggles due to its crippling fear of flying. While its siblings had already flown, it remained alone on the ledge, convinced its wings would not support it. Its parents tried various methods to encourage it; they praised, scolded, and even threatened to let it starve. For twenty-four hours, the seagull suffered from extreme hunger, watching its family enjoy their catch. The turning point came when its mother, understanding its weakness for food, flew towards it with a piece of fish but stopped just out of reach. Maddened by hunger, the seagull dived for the fish, forgetting its fear. In that moment of desperation, its wings opened automatically, and it found itself flying, thus overcoming its fear through a clever trick played by its mother.

32. Give a brief character sketch of Sasanka Sanyal.

Sasanka Sanyal, in the story 'The Attic', is portrayed as a nostalgic and emotional man who feels a deep connection to his past. Returning to his ancestral home after many years, he is overwhelmed with memories of his childhood. He is observant and reflective, as seen when he easily identifies changes in his old town. Initially, he seems reserved, but his quest for his old medal reveals his sentimental nature. The medal, a symbol of his childhood achievement, is very precious to him. However, Sanyal also possesses a generous and kind heart. Upon realizing that the medal was found by a poor boy, Rajen, and sold to support his family, Sanyal selflessly gives the medal back to Aditya to keep, showing that he values human connection and memories more than the physical object itself.

Section - II

Answer any two of the following in a paragraph. (2x5=10)

33. Describe the journey of life as depicted in the poem by Henry Van Dyke.

In his poem 'Life', Henry Van Dyke depicts the journey of life as a quest that should be undertaken with a cheerful and brave heart. The poet wishes for a life where he does not hurry or turn away from his goal. He does not mourn for the things he has lost in the past, nor does he hold back in fear of the future. Instead, he embraces life with a "whole and happy heart" and travels with cheer. He seeks new friendships, high adventure, and a crown to win. He believes that every turn in life's road, whether rough or smooth, will bring joy, and he hopes to continue seeking what he sought as a boy until the very end of his journey.

34. Compare and contrast the attitude of the ant and the cricket.

The poem 'The Ant and the Cricket' presents a stark contrast in attitudes towards life. The cricket is a symbol of carelessness and lives only for the present. It spends the happy seasons of summer and spring singing and making merry, without any thought for the future. In contrast, the ant is hardworking, disciplined, and forward-thinking. It toils during the summer to store food for the harsh winter. When winter arrives, the cricket is starving and helpless, while the ant is secure and prepared. The ant's philosophy is to neither borrow nor lend, highlighting its principles of self-sufficiency and responsibility. Thus, the cricket represents a life of pleasure without foresight, while the ant represents a life of diligence and planning.

35. Read the following stanza and answer the questions given below.
They growl at the rain and they growl at the sun;
In fact, their growling is never done
And if everything pleased them, there isn't a doubt
They'd growl that they'd nothing to grumble about!

a) Pick out the rhyming words from the given stanza.
The rhyming words are: sun - done; doubt - about.

b) Write the rhyme scheme of the given stanza.
The rhyme scheme is aabb.

c) Identify the figure of speech employed in the first line.
The figure of speech is Repetition (the phrase "They growl at the" is repeated).

d) Pick out the alliterating words in the last line.
The alliterating words are: that they'd.

Section - III

(1x5=5)

36. Paraphrase the following stanza.
The summer of life she's ready to see in spring
She says, "Spring will come again, my dear
Let me care for the one who're near"
She's The Woman - she has no fear!

Paraphrase: This stanza portrays a woman as an optimistic and fearless figure. She looks forward to the good times in life ("summer of life") with the same hope that one has for spring after winter. She believes that happiness will return ("Spring will come again"). Her immediate focus is to love and take care of her family and loved ones ("the one who're near"). The final line emphasizes her courageous nature, declaring that she is a woman who is free from fear.

37. Rearrange the following sentences in a coherent order.
i) Mulan the General of the Army, became sick too.
ii) A heavy fever swept through the army.
iii) The Soldiers said "We will not fight for a woman".
iv) "The General is a woman" yelled the soldiers.
v) When the doctor came out of Mulan's tent, he knew the truth.

Correct Order:

1. ii) A heavy fever swept through the army.
2. i) Mulan the General of the Army, became sick too.
3. v) When the doctor came out of Mulan's tent, he knew the truth.
4. iv) "The General is a woman" yelled the soldiers.
5. iii) The Soldiers said "We will not fight for a woman".

38. Read the following passage and answer the questions that follow.

a) How did he carry his mother?
He carried his helpless old mother on his back.

b) How was the road?
The road was long, steep, and narrow, crossed and recrossed by many paths.

c) How was his journey?
His journey was painful.

d) What is the name of the Summit?
The name of the summit is Obatsuyama.

e) What does the word 'Obatsuyama' mean?
The word 'Obatsuyama' means the mountain of the 'abandoning of the aged'.

Section - IV

Answer any four of the following. (4x5=20)

39. Prepare an attractive advertisement using the hints given below.
Tasty and hygienic - homemade taste - 200 varieties to select - purely vegetarian - Mani Vilas - V.E. Road - Tuticorin.

Advertisement

MANI VILAS

Experience the True Taste of Home!

Craving delicious, purely vegetarian food that feels just like home? Your search ends here!

• ✨ Absolutely Tasty and Hygienic
• 🍲 Over 200 Varieties to choose from!
• 🌱 100% Purely Vegetarian
• ❤️ Made with love, served with a smile.

Visit us today!

Mani Vilas
V.E. Road, Tuticorin.

40. Write a letter to the manager of a famous daily, ordering subscription for your school library.

From,
The Librarian,
St. Joseph's Higher Secondary School,
Chennai - 600028.

15th September 2025

To,
The Manager,
The Hindu,
Anna Salai,
Chennai - 600002.

Subject: Subscription for School Library - Reg.

Sir/Madam,

I wish to subscribe to your esteemed daily, 'The Hindu', for our school library for a period of one year, starting from October 1, 2025.

Our students and staff find your newspaper very informative and beneficial for staying updated on current affairs and improving their language skills. Kindly enroll us for an annual subscription and send the daily copy to the school address mentioned above.

Please let us know the subscription amount and the available modes of payment. An early response would be greatly appreciated.

Thank you.

Yours faithfully,
[Your Name]
Librarian

41. You are Ganesh/Gayathri, Head boy/Head girl, of your school. Write a notice for your school notice board informing the students about the 'Fancy Fete' that is going to be organized in your school campus on 10th of next month.

NOTICE

ABC MATRICULATION HR. SEC. SCHOOL, TRICHY

NOTICE

Date: 15.09.2025

FANCY FETE 2025!

This is to inform all students that our school is organizing a 'Fancy Fete' on the school campus. The event will be filled with exciting games, delicious food stalls, and various fun activities.

• Date: 10th October 2025 (Friday)
• Time: 10:00 AM to 5:00 PM
• Venue: School Playground

All students are invited to participate enthusiastically and make this event a grand success. For more details, please contact the undersigned.

Ganesh / Gayathri
(Head Boy / Head Girl)

42. Look at the following picture and express your views on it in about five sentences.

The picture powerfully illustrates the importance of water conservation. It shows a hand responsibly turning off a running tap, preventing water from being wasted. This simple act is a reminder that every individual has a role to play in protecting our planet's most precious resource. Water is essential for life, and we must not take it for granted. By turning off taps when not in use, we can collectively save millions of litres of water every day and ensure a sustainable future for everyone.

43. Make notes or write a summary of the following passage.
Every day we see the creepy, crawling as well as the winged insects in the surroundings. These insects are of two kinds, the useful and the harmful. Bees and silkworm, which provide honey and silk fall under the useful category. We get food and clothing from them. Under the harmful category are the locusts and mosquitoes. Crops are either eaten or destroyed by locusts whereas mosquitoes cause malaria, bringing death to many. They are neither harmless nor useful. Above these two categories are the beautiful, pretty and colourful ones such as butterflies, lady birds etc.,

Solution: Note-Making

Title: A World of Insects

1. Categories of Insects
   • a. Useful
   • b. Harmful
   • c. Beautiful
2. Useful Insects
   • a. Provide food & clothing
   • b. Examples
     • i. Bees - provide honey
     • ii. Silkworms - provide silk
3. Harmful Insects
   • a. Cause destruction & disease
   • b. Examples
     • i. Locusts - destroy crops
     • ii. Mosquitoes - cause malaria
4. Beautiful Insects
   • a. Neither useful nor harmful
   • b. Characteristics - pretty & colourful
   • c. Examples
     • i. Butterflies
     • ii. Ladybirds

---

Solution: Summary

Title: The Different Kinds of Insects

Rough Draft:
The passage describes the insects we see daily. They are mainly of two types: useful and harmful. Useful insects include bees which give honey and silkworms which give silk, providing food and clothing. Harmful insects include locusts that destroy crops and mosquitoes that cause fatal diseases like malaria. Besides these, there is a third category of beautiful and colourful insects like butterflies and ladybirds, which are neither useful nor harmful.

Final Summary:
The passage categorizes the insects around us into three distinct types. The first category is 'useful insects', such as bees and silkworms, which provide valuable products like honey and silk. The second is 'harmful insects', which includes locusts that destroy crops and mosquitoes that spread deadly diseases like malaria. Finally, there is a third category of insects like butterflies and ladybirds, which are admired for their beauty and colour but are considered neither useful nor harmful to humans.

Section - V

44. Identify the errors in the following sentences and rewrite them correctly.

a) The Nile is the world's long river.
Correct: The Nile is the world's longest river.

b) My friend will arrive at Sunday.
Correct: My friend will arrive on Sunday.

c) The event time is between 9am to 10am.
Correct: The event time is between 9am and 10am.

d) He has good knowledge of English grammar.
Correct: He has a good knowledge of English grammar.

e) There is no water in the tank. Isn't there?
Correct: There is no water in the tank, is there?

45. Quote from Memory.
A woman is ........................ see in spring.

A woman is beauty innate,
A symbol of power and strength.
She puts her life at stake,
She's real, she's not fake!
The summer of life she's ready to see in spring.

PART - IV

Write a paragraph of about 150 words by developing the following hints. (2x8=16)

46. a) Dr. Ashok - entrusts his - pet bird - Dr. Krishnan - children excited of his entry - it can speak - 21 - languages - Zigzag - sleeps endlessly - with heavy snore - no peace at - home - Mrs. Krishnan - not happy - shouts and asks for solutions - Dr. Krishnan writes - to Ashok - finding solution - no reply - Dr. Krishnan - takes Zigzag to clinic turn of event - Zigzag - takes care of - the orderliness - clinic - very quiet all surprised - Zigzag commands - Dr. Krishnan happy - finds - secret Zigzag - must be engaged - if not the sleeps - family is happy with his presence.

Zigzag's Adventure

Dr. Ashok entrusted his peculiar pet bird, Zigzag, to Dr. Krishnan's family while he was away. The Krishnan children were initially thrilled by the new guest, especially since it could speak 21 languages. However, their excitement quickly turned to dismay when Zigzag fell into a deep slumber and began snoring thunderously. The incessant, loud snores shattered the peace of their home, and Mrs. Krishnan, deeply unhappy, demanded a solution. Despite Dr. Krishnan's attempts to contact Ashok, he received no reply. Desperate, he took Zigzag to his clinic. There, a surprising turn of events occurred. Zigzag suddenly woke up and took charge of the clinic with surprising efficiency, commanding the children and maintaining orderliness. Everyone was surprised by the quiet and disciplined atmosphere. Dr. Krishnan was happy to finally discover Zigzag's secret: the bird must be kept engaged in work, otherwise, it simply sleeps. With this new understanding, the family learned how to live with Zigzag, and peace was restored, making everyone happy with his presence.

46. b) (OR) Prospero - the duke of Milan - Antonio - deprived the dukedom - There was an Island Prospero and his daughter Miranda - Ariel was the chief - created the storm - Prospero made them afraid - Ferdinand and Miranda - Prospero's brother King of Naples repent for misdeeds - Prospero forgave - Regained dukedom - Ariel dismissed.

The Tale of Prospero

Prospero, the rightful Duke of Milan, was a man devoted to his studies. His ambitious brother, Antonio, seized this opportunity to deprive him of his dukedom. Cast away to die at sea, Prospero and his young daughter Miranda survived and found refuge on a deserted island. On this island, Prospero honed his magical powers, commanding spirits, with the airy Ariel as his chief servant. Years later, he created a powerful storm to shipwreck his enemies, including his brother Antonio and the King of Naples, on his island. Prospero then used his magic to make them afraid and confront their past misdeeds. During this time, the King's son, Ferdinand, fell in love with Miranda. Witnessing their remorse and the true love between Ferdinand and Miranda, Prospero's heart softened. He chose forgiveness over revenge, forgave his brother and the king for their treachery, and regained his dukedom. Finally, having achieved justice and restored his honor, Prospero dismissed the loyal Ariel, freeing him from his service.

47. a) Read the following paragraph and answer the questions given follow.

i) Who is Tejaswini Sawant?
Tejaswini Sawant is an Indian Shooter from the Maharashtran city of Kolhapur.

ii) What did she represent?
She represented India in international sporting events.

iii) Mention her achievements in 2006. Commonwealth games.
In the 2006 Commonwealth Games, she won two medals: one in Air Rifle singles and another in the Women's 10m Air Rifle pairs.

iv) Where did her father work.
Her father, Ravinder Sawant, was an officer in the Indian Navy.

47. b) (OR) Read the following poem and answer the questions given below.

i) What is the poet going to do?
The poet is going out to play.

ii) What do you mean by one-o-eight?
"One-o-eight" refers to a very high body temperature of 108 degrees Fahrenheit, which the poet is pretending to have.

iii) What happened to the poet's illness?
The poet's illness magically vanished the moment he found out it was Saturday, a day he could go out to play.

iv) Did he really suffer from any ailment?
No, he did not really suffer from any ailment. He was faking his illness to avoid going to school.

Original Question Paper

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