Elements of Book Keeping and Accountancy MARKING SCHEME Sample Paper FOR (CLASS X 2017-18 )
Last Updated: Dec 12, 2025
Elements of Book Keeping and Accountancy MARKING SCHEME Sample Paper FOR (CLASS X 2017-18 )
CBSE Class 10 Elements of Book Keeping and Accountancy Sample Paper Marking Scheme (2017-18)
This marking scheme covers the 3-hour, 80-mark sample paper with detailed value points for MCQs, short answers, and practical problems on topics like depreciation, bank reconciliation, trading accounts, and journal entries.
MCQs (1 mark each): Correct options like (a) for capital expenditure, (c) for incomplete single entry system, up to question 9.
Short answers (2-3 marks): Revenue expenditure examples (expenses, depreciation, repairs); fixed installment depreciation ledger with balances like 95,000 to 85,000.
Long answers (4-6 marks): Bank reconciliation for overdraft (items like cheques issued/not presented); trading/P&L debit sides (opening stock, purchases); diminishing balance depreciation accounts over years.
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