Class 11 Accountancy Mock Tests, Chapter by Chapter

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Check how ready you are with our Class 11 Accountancy online mock tests, made for the CBSE 2026-27 session. These free tests give you your score right after you submit, so you know exactly where you stand in Accountancy.

Chapter-wise Online Tests for Class 11 Accountancy

Each test below covers one Accountancy chapter from the Class 11 book. Our teachers built these to match the CBSE 2026-27 marking scheme closely. Click a chapter to start - there's no login, and you can try a test as many times as you want.

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Class 11 Accountancy: Concept Navigators & Chapter Diagnostic Tests

Select any chapter below to use real-time bookkeeping solvers and solve high-yield CBSE diagnostic questions with verified explanations.

Interactive Concept Tool: Bookkeeping vs. Accounting Scope Sorter

Q1.Which of the following is NOT an internal or external user of accounting information?

(a) Management and Board of Directors
(b) Tax Authorities and Government Agencies
(c) Creditors and Commercial Banks
(d) Unemployed individual with no business relationship

Q2.What is the primary objective of accounting?

(a) To calculate physical production volume
(b) To keep systematic records and ascertain financial performance/position
(c) To eliminate all business taxes
(d) To manage employee human relations

Q3.Bookkeeping primarily involves which two steps of the accounting cycle?

(a) Identifying financial transactions and recording them in books
(b) Summarizing and Interpreting financial reports
(c) Auditing and Tax filing
(d) Cost estimation and budgeting

Interactive Concept Tool: GAAP Principle Matching Sorter

Q1.According to which accounting concept, quality of management or a dispute between partners is not recorded in the books?

(a) Going Concern Concept
(b) Consistency Concept
(c) Money Measurement Concept
(d) Accrual Concept

Q2.Closing stock is valued at lower of Cost Price or Net Realizable Value (Market Value). This practice is based on:

(a) Materiality Principle
(b) Conservatism / Prudence Concept
(c) Cost Concept
(d) Realization Concept

Q3.What is the core accounting equation underlying double-entry bookkeeping?

(a) Assets = Liabilities + Capital (Owner's Equity)
(b) Assets + Liabilities = Capital
(c) Capital = Assets - Revenues
(d) Liabilities = Assets + Expenses

Interactive Concept Tool: Golden Rules of Accounting Validator

Q1.Goods given away as charity should be credited to:

(a) Charity Account
(b) Purchases Account
(c) Sales Account
(d) Cash Account

Q2.What is the journal entry for withdrawal of cash by the proprietor for personal use?

(a) Drawings A/c Dr. → To Cash A/c
(b) Cash A/c Dr. → To Capital A/c
(c) Expenses A/c Dr. → To Cash A/c
(d) Capital A/c Dr. → To Drawings A/c

Q3.Trade discount allowed at the time of purchase is:

(a) Recorded separately in the Books as an expense
(b) Credited to Discount Received A/c
(c) Deducted directly from invoice amount and never recorded in books separately
(d) Debited to Discount Allowed A/c

Interactive Concept Tool: Subsidiary Book Selection Sorter

Q1.Which book is used to record all credit purchases of goods dealt in by the firm?

(a) Cash Book
(b) Purchase Book (Purchase Day Book)
(c) Journal Proper
(d) Bills Payable Book

Q2.Contra entry in a Double-Column Cash Book involves which accounts?

(a) Cash Account and Bank Account
(b) Cash Account and Capital Account
(c) Bank Account and Creditor Account
(d) Sales Account and Bank Account

Q3.What is the ledger balancing rule for an asset account with a debit balance?

(a) Balance is written on the Debit side as 'By Balance c/d'
(b) Balance is written on the Credit side as 'To Balance c/d'
(c) Balance is written on the Credit side as 'By Balance c/d' to make totals equal
(d) Asset accounts are never balanced

Interactive Concept Tool: BRS Balance Adjuster Calculator

Q1.When preparing a Bank Reconciliation Statement starting with Debit Balance as per Cash Book, a cheque issued but not yet presented for payment is:

(a) Added
(b) Deducted
(c) Ignored
(d) Multiplied by 2

Q2.Bank Reconciliation Statement is prepared by:

(a) The Bank Manager on monthly basis
(b) The Income Tax Officer
(c) The Account-holder / Business entity
(d) The External Auditor only at year-end

Q3.Direct deposit by a customer into the bank account results in:

(a) Higher balance in Cash Book than Pass Book
(b) Higher balance in Pass Book than Cash Book (until recorded)
(c) No difference in balances
(d) Automatic overdraft status

Interactive Concept Tool: Error Rectification Sorter

Q1.Which of the following errors is NOT disclosed by the Trial Balance?

(a) Wrong balancing of a ledger account
(b) Omitting one side of a journal entry while posting
(c) Error of Principle (e.g., repairs debited to building asset account)
(d) Entering wrong total in the Cash Book

Q2.When a Trial Balance does not agree due to unexplained one-sided errors, the temporary difference is put into:

(a) Suspense Account
(b) Capital Account
(c) Trading Account
(d) General Reserve

Q3.An entry of Rs. 500 received from Ram was posted to the debit of Shyam's account. This is an example of:

(a) Error of Omission
(b) Error of Commission
(c) Error of Principle
(d) Compensating Error

Interactive Concept Tool: SLM vs. WDV Depreciation Calculator

Q1.What causes depreciation on fixed assets?

(a) Fluctuation in market price of land
(b) Inflation in the economy
(c) Increase in replacement cost
(d) Wear and tear, efflux of time, and obsolescence

Q2.Provision for Doubtful Debts is created against profits to comply with which accounting principle?

(a) Prudence (Conservatism) Principle
(b) Historical Cost Principle
(c) Realization Principle
(d) Accounting Period Principle

Q3.Under Straight Line Method (SLM), the amount of annual depreciation:

(a) Decreases every year
(b) Remains constant year after year
(c) Increases progressively
(d) Fluctuates randomly with sales

Interactive Concept Tool: Bill Maturity & Discounting Sorter

Q1.How many days of grace are legally added to the nominal due date of a Usance Bill of Exchange?

(a) 1 Day
(b) 2 Days
(c) 3 Days
(d) 30 Days

Q2.When a bill is endorsed to a creditor, who debits the Bills Receivable Account initially?

(a) Drawer (Creditor of the bill)
(b) Drawee (Acceptor)
(c) Endorsee
(d) Commercial Bank

Q3.What is Noting Charges paid on dishonor of a bill?

(a) Recoverable from bank as a subsidy
(b) Recoverable from the drawee as expenses incurred due to default
(c) Paid by the drawer as permanent business loss
(d) Written off to Capital Account

Interactive Concept Tool: Cost of Goods Sold (COGS) Calculator

Q1.Direct expenses like wages and freight inwards are debited to:

(a) Trading Account
(b) Profit and Loss Account
(c) Balance Sheet Asset side
(d) Capital Account directly

Q2.Operating expenses such as office salaries, rent, and advertising are debited to:

(a) Trading Account
(b) Profit and Loss Account
(c) Cash Book
(d) Trial Balance

Q3.If Closing Stock appears inside the Trial Balance, where is it recorded in final accounts?

(a) Trading Account and Balance Sheet Asset side
(b) Trading Account only
(c) Balance Sheet Asset side only
(d) Profit and Loss Account only

Interactive Concept Tool: Adjustment Treatment Sorter

Q1.Outstanding salary at the end of the accounting year is treated in final accounts by:

(a) Adding to Salary in P&L Account and showing as Current Liability in Balance Sheet
(b) Deducting from Salary and showing as Asset
(c) Showing only in Trading Account
(d) Ignoring it since no cash was paid

Q2.If Manager is entitled to a commission of 10% on Net Profit before charging such commission, and net profit before commission is Rs. 55,000, the commission amount is:

(a) Rs. 5,000
(b) Rs. 5,500
(c) Rs. 6,050
(d) Rs. 4,500

Q3.Prepaid rent appears as an adjustment outside Trial Balance. How is it presented?

(a) Added to rent in P&L and shown as Liability
(b) Credited to P&L Account
(c) Deducted from Rent in P&L Account and shown as Current Asset in Balance Sheet
(d) Debited to Trading Account
~ Class 11 Accountancy (Old Chapters)
Chapter 08 Bill of Exchange Mock Test Set 06
Chapter 08 Bill of Exchange Mock Test Set 11
Chapter 08 Bill of Exchange Mock Test Set 05
Chapter 08 Bill of Exchange Mock Test Set 01
Chapter 08 Bill of Exchange Mock Test Set 04
Chapter 08 Bill of Exchange Mock Test Set 02
Chapter 08 Bill of Exchange Mock Test Set 03
Chapter 08 Bill of Exchange Mock Test Set 13
Chapter 08 Bill of Exchange Mock Test Set 12
Chapter 08 Bill of Exchange Mock Test Set 10
Chapter 08 Bill of Exchange Mock Test Set 09
Chapter 08 Bill of Exchange Mock Test Set 07
Chapter 08 Bill of Exchange Mock Test Set 08
Chapter 11 Accounts from Incomplete Records Mock Test Set 10
Chapter 11 Accounts from Incomplete Records Mock Test Set 05
Chapter 11 Accounts from Incomplete Records Mock Test Set 09
Chapter 11 Accounts from Incomplete Records Mock Test Set 06
Chapter 11 Accounts from Incomplete Records Mock Test Set 04
Chapter 11 Accounts from Incomplete Records Mock Test Set 08
Chapter 11 Accounts from Incomplete Records Mock Test Set 03
Chapter 11 Accounts from Incomplete Records Mock Test Set 07
Chapter 11 Accounts from Incomplete Records Mock Test Set 01
Chapter 11 Accounts from Incomplete Records Mock Test Set 02
Chapter 11 Accounts from Incomplete Records Mock Test Set 11
Chapter 12 Applications of Computers in Accounting Mock Test Set 02
Chapter 12 Applications of Computers in Accounting Mock Test Set 11
Chapter 12 Applications of Computers in Accounting Mock Test Set 06
Chapter 12 Applications of Computers in Accounting Mock Test Set 10
Chapter 12 Applications of Computers in Accounting Mock Test Set 01
Chapter 12 Applications of Computers in Accounting Mock Test Set 09
Chapter 12 Applications of Computers in Accounting Mock Test Set 05
Chapter 12 Applications of Computers in Accounting Mock Test Set 08
Chapter 12 Applications of Computers in Accounting Mock Test Set 04
Chapter 12 Applications of Computers in Accounting Mock Test Set 07
Chapter 12 Applications of Computers in Accounting Mock Test Set 03
Chapter 13 Computerised Accounting System Mock Test Set 12
Chapter 13 Computerised Accounting System Mock Test Set 06
Chapter 13 Computerised Accounting System Mock Test Set 04
Chapter 13 Computerised Accounting System Mock Test Set 16
Chapter 13 Computerised Accounting System Mock Test Set 11
Chapter 13 Computerised Accounting System Mock Test Set 03
Chapter 13 Computerised Accounting System Mock Test Set 01
Chapter 13 Computerised Accounting System Mock Test Set 10
Chapter 13 Computerised Accounting System Mock Test Set 02
Chapter 13 Computerised Accounting System Mock Test Set 09
Chapter 13 Computerised Accounting System Mock Test Set 15
Chapter 13 Computerised Accounting System Mock Test Set 14
Chapter 13 Computerised Accounting System Mock Test Set 08
Chapter 13 Computerised Accounting System Mock Test Set 13
Chapter 13 Computerised Accounting System Mock Test Set 07
Chapter 13 Computerised Accounting System Mock Test Set 05

FAQs

How do I access the 2026-27 Class 11 Accountancy Online Mock Tests?

You can start the latest Accountancy mock tests for Class 11 by selecting your chapter from the links above. These tests are free, dont need login and are optimized for the 2026-27 academic session.

Are the Class 11 online tests based on the new CBSE MCQ pattern?

Yes, our Accountancy online tests are strictly as per the latest CBSE pattern with 20% MCQ weightage and main focus on competency-based and case-study questions.

Can I see my score and answers instantly after the Accountancy test?

After submitting your Class 11 Accountancy test, you can see score report and correct/incorrect answers.

Is there a limit to how many times I can attempt these Class 11 mock tests?

There are no limits. You can re-attempt any Accountancy online test as many times for free, master concepts, improve your speed and accuracy.

Do these Class 11 Accountancy tests work on smartphones?

Yes, the StudiesToday online test platform is mobile-first. Class 11 Accountancy students can take these tests on any smartphone.

How do online mock tests help in Class 11 Accountancy exam preparation?

Online tests help Class 11 students build confidence and time management. By solving above tests MCQs you can apply theoretical knowledge which is important for 2026-27 exams.