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100+ Free Tamil Nadu HSE First Year Accountancy Practice Questions

Tamil Nadu Higher Secondary First Year (HSE +1 / Class 11) Accountancy under the Directorate of Government Examinations (DGE), Tamil Nadu practice questions are available now; exam metadata is being verified.

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2026 Statistics

Key Facts: Tamil Nadu HSE First Year Accountancy Exam

10:00–1:15

Official March 2026 HSE theory sitting window including reading/verification time (dge.tn.gov.in timetable)

DGE TN HSE March 2026 public examination timetable

35/100

Minimum pass mark per subject under the HSE new pattern, subject to theory/practical floor rules

DGE HSE_E.pdf scheme of examination

3 hours

Approximate theory writing duration after reading and particulars verification in the public exam schedule

DGE TN HSE March 2026 timetable

DGE TN

Administered by the Directorate of Government Examinations, Chennai, for Tamil Nadu State Board Higher Secondary

dge.tn.gov.in

SCERT Class 11

Class 11 Accountancy textbooks and syllabus prescribed by SCERT / School Education Department (Samacheer Kalvi)

DGE HSE scheme — syllabus prescribed by SCERT/DSE

Arrear pathway

March 2026 HSE+1 public exam sittings are the notified arrear pathway (confirm eligibility on dge.tn.gov.in)

DGE TN official timetable PDF

English MCQ bank

This practice set is an English-language MCQ study adaptation, not the official mixed written paper

OpenExamPrep practice-content policy

ta/en/te/kn/ml/ur

Official language options for this subject pathway as offered by DGE (this bank is English study MCQs)

Taxonomy officialLanguages / DGE medium offerings

Free English MCQ practice for Tamil Nadu HSE +1 Accountancy (DGE). Official paper is mixed written theory on the Samacheer Kalvi Class 11 syllabus — this bank is a study adaptation, not a format simulation.

Sample Tamil Nadu HSE First Year Accountancy Practice Questions

Try these sample questions to test your Tamil Nadu HSE First Year Accountancy exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Accounting is primarily concerned with:
A.Recording, classifying, summarising and interpreting financial transactions
B.Only collecting cash from customers
C.Managing the production process of goods
D.Hiring and training of employees only
Explanation: Accounting identifies, measures, records, classifies, summarises, and communicates financial information for decision-making.
2Which of the following is a business transaction?
A.Owner's personal gift to a friend
B.Purchase of goods for cash for the business
C.A conversation about future plans with a supplier
D.An estimate of next year's sales
Explanation: A business transaction is an economic event of the business that can be measured in money and affects the books — e.g., purchase of goods for cash.
3The business entity concept states that:
A.Business and owner are treated as separate for accounting purposes
B.Only cash transactions are recorded
C.Assets equal liabilities only
D.Every debit has a corresponding credit in a different firm
Explanation: Under the business entity concept, the business is treated as distinct from its owner(s); personal transactions of the owner are kept out of the business books.
4Going concern concept assumes that the business will:
A.Close within one year
B.Continue to operate for the foreseeable future
C.Convert all assets into cash immediately
D.Never make a profit
Explanation: The going concern concept assumes the enterprise will continue operations for the foreseeable future, which supports historical cost and depreciation accounting.
5Money measurement concept means that:
A.Only transactions measurable in money are recorded in the books
B.Only cash is an asset
C.All qualitative factors are recorded at market value
D.Foreign currency is never used
Explanation: Under money measurement, only those events that can be expressed in monetary terms are recorded in the financial books.
6The dual aspect concept is the foundation of:
A.Single entry system only
B.Double entry book-keeping
C.Cash book only
D.Bank reconciliation only
Explanation: Dual aspect (every transaction has two effects) underpins double entry: for every debit there is a corresponding credit of equal amount.
7If assets of a firm are ₹5,00,000 and liabilities are ₹2,00,000, capital is:
A.₹7,00,000
B.₹3,00,000
C.₹2,00,000
D.₹5,00,000
Explanation: Accounting equation: Assets = Liabilities + Capital ⇒ Capital = Assets − Liabilities = ₹5,00,000 − ₹2,00,000 = ₹3,00,000.
8Revenue is generally recognised when:
A.Cash is received only under all systems
B.Goods are sold or services are rendered and the right to receive is established (accrual)
C.An order is merely received
D.Goods are produced but not yet sold
Explanation: Under the accrual/revenue recognition concept, revenue is recognised when earned (sale or service completed and measurable), not merely when cash is received or an order is booked.
9Capital introduced by the owner ₹50,000 and loan from bank ₹20,000; cash purchased goods ₹15,000. Total assets after these are:
A.₹50,000
B.₹70,000
C.₹55,000
D.₹85,000
Explanation: Cash received: capital ₹50,000 + loan ₹20,000 = ₹70,000 cash. Goods purchased for cash convert ₹15,000 cash into stock of ₹15,000. Total assets remain ₹70,000 (cash ₹55,000 + stock ₹15,000).
10Users of accounting information include:
A.Owners, management, creditors, government and employees
B.Only the accountant who prepares the books
C.Only banks outside the firm
D.Only tax authorities
Explanation: Accounting serves multiple users: owners/investors, management, lenders/creditors, government (tax/regulation), employees, and others needing financial information.

About the Tamil Nadu HSE First Year Accountancy Practice Questions

Verified exam format metadata for Tamil Nadu Higher Secondary First Year (HSE +1 / Class 11) Accountancy under the Directorate of Government Examinations (DGE), Tamil Nadu is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.