11th Standard Syllabus & Materials
11th Standard
TN 11th Tamil இயற்கை வேளாண்மை,சுற்றுச்சூழல் -செய்யுள் - மனோன்மணீயம் Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil என்னுயிர் என்பேன் -துணைப்பாடம் - இசைத்தமிழர் இருவர் Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil மொழி கலை -செய்யுள் - ஒவ்வொரு புல்லையும் Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil பீடு பெற நில் - இலக்கணம் - பகுபத உறுப்புகள் Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil பீடு பெற நில் - துணைப்பாடம் - வாடிவாசல் Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil பீடு பெற நில் - செய்யுள் - குறுந்தொகை Important Questions And Answers Study Material - QB365 Set A
Published on: 24/08/2026
Download Tamil Nadu 11th Standard Accountancy question papers, model tests, one-mark questions, important questions, and public exam papers in PDF format. Free study materials and answer keys for TN State Board students.
Questions + Answers key
Take MCQ Accountancy Test
1.
2.
Accrued interest on investment will be shown______.
On the credit side of profit and loss account
On the assets side of balance sheet
Both (a) and (b)
None of these
3.
Closing stock is valued at ______.
Cost price
Market price
Cost price or market price whichever is higher
Cost price or net realisable value whichever is lower
4.
Net profit is ______.
Debited to capital account
Credited to capital account
Debited to drawings account
Credited to drawings account
5.
A prepayment of insurance premium will appear in ______.
The trading account on the debit side
The profit and loss account on the credit side
The balance sheet on the assets side
The balance sheet on the liabilities side
6.
Accounting software is an example of _______.
System software
Application software
Utility software
Operating software
7.
People who write codes and programes are called as _______.
System analysts
System designers
System operators
System programmers
8.
TALLY is an example of _______.
Tailor-made accounting software
Ready-made accounting software
In-built accounting software
Customised accounting software
9.
Which one of the following is not a method of codification of accounts?
Access codes
Sequential codes
Block codes
Mnemonic codes
10.
One of the limitations of computerised accounting system is _______.
System failure
Accuracy
Versatility
Storage
11.
An example of output device is _______.
Mouse
Printer
Scanner
Keyboard
12.
Which one is not a component of computer system?
Input unit
Output unit
Data
Central Processing Unit
13.
Customised accounting software is suitable for _______.
Small, conventional business
Large, medium business
Large, typical business
None of the above
14.
In accounting, computer is commonly used in the following areas:
Recording of business transactions
Payroll accounting
Stores accounting
All the above
15.
Residual value of an asset means the amount that it can fetch on sale at the ________of its useful life.
Beginning
End
Middle
None
16.
If the rate of depreciation is same, then the amount of depreciation under straight line method vis-à-vis written down value method will be ________.
Equal in all years
Equal in the first year but higher in subsequent years
Equal in the first year but lower in subsequent years
Lower in the first year but equal in subsequent years.
17.
Depreciation is to be calculated from the date when _______.
Asset is put to use
Purchase order is made
Asset is received at business premises
Invoice of assets is received
18.
19.
A depreciable asset may suffer obsolescence due to______.
Passage of time
Wear and tear
Technological changes
None of the above
20.
For which of the following assets, the depletion method is adopted for writing off cost of the asset?
Plant and machinery
Mines and quarries
Buildings
Trademark
21.
Depreciation is caused by ____.
Lapse of time
Usage
Obsolescence
a, b and c
22.
Under the written down value method of depreciation, the amount of depreciation is ____.
Uniform in all the years
Decreasing every year
Increasing every year
None of the above
23.
If the total charge of depreciation and maintenance cost are considered, the method that provides a uniform charge is ____.
Straight line method
Diminishing balance method
Annuity method
Insurance policy method
24.
Under straight line method, the amount of depreciation is ____.
Increasing every year
Decreasing every year
Constant for all the years
Fluctuating every year
25.
26.
The total of purchases book was overcast. Which of the following accounts should be debited in the rectifying journal entry?
Purchases account
Suspense account
Creditor account
None of the above
27.
A credit purchase of furniture from Athiyaman was debited to purchases account. Which of the following accounts should be debited while rectifying this error?
Purchases account
Athiyaman account
Furniture account
None of these
28.
Goods returned by Senguttuvan were taken into stock, but no entry was passed in the books. While rectifying this error, which of the following accounts should be debited?
Senguttuvan account
Sales returns account
Returns outward account
Purchases returns account
29.
Which of the following errors will not affect the trial balance?
Wrong balancing of an account
Posting an amount in the wrong account but on the correct side
Wrong totalling of an account
Carried forward wrong amount in a ledger account
30.
Wages paid for installation of machinery wrongly debited to wages account is an error of _______.
Partial omission
Principle
Complete omission
Duplication
31.
A transaction not recorded at all is known as an error of _______.
Principle
Complete omission
Partial omission
Duplication
32.
The difference in trial balance is taken to _______.
The capital account
The trading account
The suspense account
The profit and loss account
33.
Errors not affecting the agreement of trial balance are _______.
Errors of principle
Errors of overcasting
Errors of undercasting
Errors of partial omission
34.
Error of principle arises when _______.
There is complete omission of a transaction
There is partial omission of a transaction
Distinction is not made between capital and revenue items
There are wrong postings and wrong castings
35.
Goodwill is classified as _______.
A current asset
A liquid asset
A tangible asset
An intangible asset
36.
Current assets does not include _______.
Cash
Stock
Furniture
Prepaid expenses
37.
38.
Drawings appearing in the trial balance is _______.
Added to the purchases
Subtracted from the purchases
Added to the capital
Subtracted from the capital
39.
Balance sheet shows the ________ of the business.
Profitability
Financial position
Sales
Purchases
40.
Bank overdraft should be shown _______.
In the trading account
Profit and loss account
On the liabilities side
On the assets side
41.
Carriage inwards will be shown _______.
In the trading account
In the profit and loss account
On the liabilities side
On the assets side
42.
Net profit of the business increases the ______.
Drawings
Receivables
Debts
Capital
43.
Balance sheet is ______.
An account
A statement
Neither a statement nor an account
None of the above
44.
Closing stock is an item of ______.
Fixed asset
Current asset
Fictitious asset
Intangible asset
45.
Pre-operative expenses are ______.
Revenue expenditure
Prepaid revenue expenditure
Deferred revenue expenditure
Capital expenditure
46.
Revenue expenditure is intended to benefit ______.
Past period
Future period
Current period
Any period
47.
Amount received from IDBI as a medium term loan for augmenting working capital ______.
Capital expenditures
Revenue expenditures
Revenue receipts
Capital receipt
48.
Interest on bank deposits is ______.
Capital receipt
Revenue receipt
Capital expenditures
Revenue expenditures
49.
50.
Amount spent on increasing the seating capacity in a cinema hall is ______.
Capital expenditure
Revenue expenditure
Deferred revenue expenditure
None of the above.
1.
(d)
2.
(c)
Both (a) and (b)
3.
(d)
Cost price or net realisable value whichever is lower
4.
(b)
Credited to capital account
5.
(c)
The balance sheet on the assets side
6.
(b)
Application software
7.
(d)
System programmers
8.
(b)
Ready-made accounting software
9.
(a)
Access codes
10.
(a)
System failure
11.
(b)
Printer
12.
(c)
Data
13.
(b)
Large, medium business
14.
(d)
All the above
15.
(b)
End
16.
(b)
Equal in the first year but higher in subsequent years
17.
(a)
Asset is put to use
18.
(b)
19.
(c)
Technological changes
20.
(b)
Mines and quarries
21.
(d)
a, b and c
22.
(b)
Decreasing every year
23.
(b)
Diminishing balance method
24.
(c)
Constant for all the years
25.
(a)
26.
(b)
Suspense account
27.
(c)
Furniture account
28.
(b)
Sales returns account
29.
(b)
Posting an amount in the wrong account but on the correct side
30.
(b)
Principle
31.
(b)
Complete omission
32.
(c)
The suspense account
33.
(a)
Errors of principle
34.
(c)
Distinction is not made between capital and revenue items
35.
(d)
An intangible asset
36.
(c)
Furniture
37.
(b)
38.
(d)
Subtracted from the capital
39.
(b)
Financial position
40.
(c)
On the liabilities side
41.
(a)
In the trading account
42.
(d)
Capital
43.
(b)
A statement
44.
(b)
Current asset
45.
(d)
Capital expenditure
46.
(c)
Current period
47.
(d)
Capital receipt
48.
(b)
Revenue receipt
49.
(c)
50.
(a)
Capital expenditure
11th Standard Syllabus & Materials
11th Standard
TN 11th Tamil பீடு பெற நில் - செய்யுள் - காவடிச்சிந்து Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil பீடு பெற நில் - உரைநடை - மலை இடப்பெயர்கள் : ஓர் ஆய்வு Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil மாமழை போற்றுதும் - துணைப்பாடம் - யானை டாக்டர் Important Questions And Answers Study Material - QB365 Set A
NEW11th Standard
TN 11th Tamil மாமழை போற்றுதும் - செய்யுள் - ஐங்குறுநூறு Important Questions And Answers Study Material - QB365 Set A
Tamilnadu Stateboard 11th Standard Subjects
Maths
Commerce
Economics
Biology
Business Maths and Statistics
Accountancy
Computer Science
Physics
Chemistry
Maths
Biology
Economics
Physics
Chemistry
History
Business Maths and Statistics
Computer Science
Accountancy
Computer Applications
History
Computer Technology
Commerce
Computer Applications
Computer Technology
Tamil
English
French
Tamilnadu Stateboard Standards
