Haryana Board HBSE Class 11 Accountancy Model Paper with Marking Scheme 2026: Download PDF

Haryana Board HBSE Class 11 Accountancy: Students preparing for the upcoming HBSE (Haryana Board of School Education) exams need more than studying from a textbook. Class 11 Commerce students appearing for the Accountancy exam need a detailed strategy to perform well in the exam. To score higher marks, one must also understand the key concepts, formulas to answer well in accountancy. The subject clearly requires more than theoretical knowledge. Therefore, it becomes essential to seek help by practising the model paper and marking scheme. 

Model paper released by the Haryana Board for class 11 offers an attempt to practice the question paper and also analyse the overall performance. 

Also Check:Haryana Board HBSE Class 11 Model Papers & Marking Scheme 2026: Download Subject-Wise PDF

Haryana Board HBSE Class 11 Accountancy Model Paper

The model paper for Accountancy includes at least 30 questions. Although given here are few questions from the paper for you to solve. To download a PDF of the complete model question paper, check the link shared below.

1. Tangible Assets do not include 

(A) Goodwill 

(B) furniture 

(C)stock 

(D) cash

2. Voucher is prepared for 

(A) Cash received and paid 

(B) Cash/credit Sales

(C) Cash/credit Purchase 

(D) All of the above

3. Rohan has returned goods worth ₹5000 to Radheyshyam as he found it defective, which document will be prepared by Radheyshyam? 

(A) Invoice/Bill 

(B) Debit Note 

(C) credit voucher 

(D) Credit Note

4. A Ledger is a 

(A) Principal Book 

(B) Subsidiary Book 

(C) Cash Book 

(D) Purchase book

5. Salary due for the month of March will appears in _______ side of Cash Book 

(A) Receipt 

(B) Payment 

(C) Contra 

(D) None of the these

6. Asset sold on credit will be recorded in 

(A) sales book 

(B) Journal Proper 

(C) Sales Return Busk 

(D) Petty Cash Book

7. Assets - Liabilities =

8. Premium paid on the life Insurance policy of the proprietor will be debited to____.

9. Cashbook maintained to record small expenses is called_______.

10. What are artificial personal accounts? give one example.

11. What do we come to know by preparing a trading account? 

12. Give the formula to calculate cost of goods sold. 

13. Assertion(A): Journal is called the books of original entry.

 Reason (R): Ledger is called the books of final entry.

Choose the Correct Option

(a) Assertion (A) and Reason (R ) are correct but Reason (R ) is not the correct

explanation of Assertion(A ).

(b)Both Reason (R ) and Assertion (A ) are correct and Reason (R ) is the correct

explanation of Assertion (A ).

(c) Only Assertion (A ) is correct.

(d)Both Assertion (A ) and Reason (R ) are not correct.

14. Assertion(A): Personal transactions of the owners of the business are not

recorded in the books.

Reason (R): According to the business entity concept, each business enterprise

is considered as an accounting unit separate from Owners.

Choose the Correct Option

(a) Assertion (A) and Reason (R ) are correct but Reason (R ) is not the correct

explanation of Assertion(A ).

(b)Both Reason (R ) and Assertion (A ) are correct and Reason (R ) is the

correct explanation of Assertion (A ).

(c) Only Assertion (A ) is correct.

(d) Both Assertion (A ) and Reason (R ) are not correct.

15. Assertion(A ): Depreciation is fall in the value of a Tangible Asset because of Usage, Passage of time and Accident, etc.

Reason (R ): Depreciation can be charged on all fixed assets whether they are Tangible or Intangible. 

Choose the correct option

(a) Assertion (A) and Reason (R ) are correct but Reason (R ) is not the correct

explanation of Assertion(A ).

(b)Both Reason (R ) and Assertion (A ) are correct and Reason (R ) is the

correct explanation of Assertion (A ).

(c) Only Assertion (A ) is correct.

(d) Assertion (A ) is not correct but the Reason (R ) is correct.

To access the complete questions from HBSE Class 11 2026 model paper, check out the links shared below: 

Haryana Board HBSE Class 11 Accountancy Marking Scheme

Marking schemes help understand the key patterns, questions and foremost answer techniques for students who are appearing for the difficult subjects. This is like a solved paper question, but the deal here is that it is set before the actual exam. It acts a preliminary information for students who are lost and confused. So, practising HBSE Class 11 model papers is an essential step before the exams. 

Here you can find the direct link to the Haryana Board Class 11 Accountancy 2026 PDF. Download to step up in your preparation process.  

Tips To Improve Your Answer Presentation

1. Formatting is the Key: For creating journals and ledgers, use the right format, create precise and clean lines, so that it doesn’t look haphazard. While answering, make sure you make fewer mistakes while creating accounts and statements. 

2. Keywords: While writing theoretical parts, try not to elaborate more than necessary. Stick to using the right keywords and terminology to deliver your answers promptly. 

3. Clear Alignment and Highlighting: Focus on making clear alignments to place values, underline the final answers and write highlighting headings. Create bullet points to provide clarity to your long theory answers. This way, your answer will be more appealing and will draw good results. 

These tips are supplementary to your already existing answering knowledge. You don’t have to learn anything or put extra effort here. Just focusing on clarity over lots of information may help you score better. 

Check out: HBSE Date Sheet 2026: Haryana Board Class 10th, 12th Time Table