Class 11 Accountancy Half-Yearly Sample Papers with Solutions Set 15| 2026–27

Artham Resources | Class 11 Accountancy Half-Yearly Sample Paper with Solutions (Set 15)

Strictly Aligned with CBSE Board Pattern & New NCERT Curriculum 2026–27

Complete your mid-term Commerce evaluation series with this definitive capstone assessment for Class 11 Accountancy. Engineered strictly according to the latest CBSE guidelines, 80-mark blueprint, and rationalized NCERT syllabus, this fifteenth mock paper serves as the ultimate benchmark—testing comprehensive mastery across source document reconciliation, compound GST journalizing, subsidiary records, and multi-cause bank reconciliation statements under authentic timed examination conditions.

Key Highlights & Academic Features

• 100% Latest Blueprint (80 Marks Theory): Structured systematically across official CBSE sections: Section A (20 Objective Type Questions including MCQs and Assertion-Reasoning items, 1 mark each), Section B (Short Answer questions, 3 marks each), Section C (Short Answer questions, 4 marks each), and Section D (Long Answer practical problems, 6 marks each).

• Comprehensive Half-Yearly Syllabus Coverage: Full-spectrum assessment spanning core foundational units—Introduction and Theory Base of Accounting (Prudence, Historical Cost, Matching Principle, Dual Aspect, and Accounting Standards), Accounting Equation with simultaneous revenue, prepaid, and accrued adjustments, Advanced Journalizing (bad debt recovery, insurance claim settlements for loss of stock, drawings in goods/cash, and comprehensive GST calculations across CGST, SGST, and IGST), Subsidiary Books (Two-Column Cash Book involving dishonored cheques, endorsed bills, and contra entries), and Bank Reconciliation Statement (reconciling adjusted cash book balances with overdraft passbook figures).

• 50% Competency-Focused Mandate: Packed with practical scenario-based accounting questions, source voucher verification, calculation of net payable/receivable amounts after cascading trade and cash discounts on partial settlements, classification of deferred revenue versus capital expenditures, and multi-cause timing differences in banking operations.

• Complete Step-by-Step Marking Scheme: Delivers explicit step-wise evaluation rubrics detailing format precision, narration credit ($1/2$ mark), debit/credit rule identification, intermediate ledger totals, and comprehensive working notes.

• Timed 3-Hour Exam Simulation: Calibrated to train commerce students in managing format-heavy presentation speed, balancing swift objective decision-making in Section A with neat, ruler-drawn columnar books and journal folios in Sections C and D.