CBSE Class 10th Elements of Book Keeping and Accountancy Sample Paper 2025-26: Download FREE PDF

CBSE Class 10th Elements of Bookkeeping and Accountancy Sample Paper 2025-26: CBSE has made available the sample paper for class 10th for the academic year 2025-26. Students can check the complete Elements of Bookkeeping and Accountancy sample paper here, along with a detailed marking scheme. The marking scheme outlines step-wise mark allocation, suggested answers, and guidelines for students to follow while writing responses in the board exams.

CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper 2025-26: Highlights

To help students prepare effectively for the upcoming board and half-yearly exams, the CBSE has released subject-wise sample papers along with their corresponding marking schemes. Below are the key details you need to know: 

CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper 2025-26

We are providing the sample paper below:

General Instructions

1. This question paper contains 30 questions.

2. Question 1 to 18 carries one mark each;

3. Question 19 to 22 carries 3 marks each;

4. Questions 23 to 26 carry 4 marks each and

5. Questions 27 to 30 carry 6 marks each.

1. Which of the following is not a Capital Receipt?

Or

Which of the following is not a Revenue Expenditure?

2. Deferred Revenue Expenditure is likely to give the benefit for

3. A firm purchased Machinery of ₹ 4,00,000 on 1st July, 2023. Depreciation was to be charged @10% p.a by the written down value method. What will be the book value of Machinery on 31 March, 2025? 

a) ₹ 3,33,000 b) ₹ 3,30,000 c) ₹ 3,24,000 d) ₹ 3,20,000 

Or 

A firm purchased a Building of ₹ 6,00,000 on 1st April, 2022. Depreciation was to be charged @10% p.a by the Straight Line method. What will be the total depreciation charged till March 31, 2025? 

a) ₹ 60,000 b) ₹ 1,80,000 c) ₹ 1,20,000 d) ₹ 1,62,600

4. On 1st April, 2023, Mario Ltd. purchased equipment of ₹ 10,00,000. Depreciation was to be charged @ 10% p.a by a fixed instalment system. On the same day, Frontier Ltd also purchased equipment of the same amount and charged depreciation @ 10% p.a by reducing the instalment system. On 31 March 2025, which of the following statements holds true? 

a) Total Depreciation charged to both firms will be the same for two years 

b) Total Depreciation charged by Mario Ltd. will be more than Frontier Ltd. for two years 

c) Total Depreciation charged by Mario Ltd. will be less than Frontier Ltd. for two years 

d) Depreciation amount for the year ending March 31, 2025, will be the same for both firms. 

5. Bank Reconciliation Statement is prepared ______ . 

a) Every month 

b) Every Quarter 

c) Every Year 

d) When the Cash book and passbook balance are not the same

Or 

Bank Reconciliation statement is prepared by: 

a) Bank b) Lender c) Government d) Account Holder

To get the rest of the questions, students can check the PDF link with direct access below for FREE: 

CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper 2025-26 Answer Key

Students can check the important instructions and the answers below: 

1. d) Rent Received or a) Building purchased

2. d) More than one year

3. a) ₹ 3,33,000 Or b) ₹ 1,80,000

4. b) Total Depreciation charged by Mario Ltd. will be more than Frontier Ltd. for two years

5. d) When the Cash Book and Pass Book balances are not the same, or d) Account Holder 

To get the full answer key, students can check the PDF below from the link that they can access for FREE.

Direct Link:

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