100+ Free WB HS Accountancy Practice Questions
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Key Facts: WB HS Accountancy Exam
ACCT
Official WBCHSE subject code
https://wbchse.wb.gov.in/subjects/
30%
Minimum pass in theory and practical/project independently
https://wbchse.wb.gov.in/frequently-asked-questions-examination
INR 215
Class XII semester enrolment total (INR 190 to Council)
WBCHSE Memo L/PR/305/2025
bn+en
Non-language elective paper media (Bengali and English)
WBCHSE examination regulations
Sem I–IV
Higher Secondary semester system across Classes XI–XII
https://wbchse.wb.gov.in/annual-working-plan
A comprehensive exam for Class 12 students in West Bengal covering advanced accounting concepts. English-language MCQ study adaptation for WBCHSE HS—not an official board paper.
Sample WB HS Accountancy Practice Questions
Try these sample questions to test your WB HS Accountancy exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1Partner A contributed ₹1,000,000 as capital on 1st April 2024 and introduced additional capital of ₹200,000 on 1st October 2024. If interest on capital is allowed at 10% per annum, what is the total interest on capital for the year ending 31st March 2025?
2A partner draws ₹5,000 at the beginning of every month throughout the year. Interest on drawings is charged at 12% per annum. What is the total interest on drawings charged to the partner for the year?
3A partner withdraws ₹4,000 at the middle of every month throughout the financial year. Interest on drawings is charged at 10% per annum. What is the total interest on drawings?
4A partner withdraws ₹6,000 at the end of every month during the financial year. If interest on drawings is charged at 8% per annum, what is the amount of interest on drawings?
5In the absence of any written Partnership Deed, what rate of interest per annum is payable on an advance or loan provided by a partner to the firm?
6According to the provisions of the Indian Partnership Act, 1932, how are profits and losses of a firm shared among partners when there is no Partnership Deed?
7Net profit of a firm before charging manager's commission is ₹220,000. The manager is entitled to a commission of 10% on net profit after charging such commission. What is the amount of manager's commission?
8Net profit of a partnership firm before charging commission is ₹150,000. A partner is entitled to a commission of 5% on net profit before charging any commission. What is the commission payable to the partner?
9Partners X and Y share profits in the ratio 3:2. They admit Z for a 1/5th share in profits, with a guaranteed minimum profit of ₹30,000 per annum. Any deficiency is to be borne by X and Y in their old profit sharing ratio 3:2. Total firm profit for the year is ₹100,000. What is X's final share of profit?
10Under which accounting method are transactions such as interest on capital, interest on drawings, and partner salary recorded in Partner's Current Accounts while Capital Accounts remain fixed?
About the WB HS Accountancy Exam
The West Bengal Higher Secondary Accountancy exam tests students on advanced accounting principles including partnership accounts, company accounts, and financial statement analysis. This OpenExamPrep bank is an English-language four-option MCQ study aid for the WBCHSE Higher Secondary subject; it does not replace official Bengali/English board papers, descriptive writing, or required practical/project/performance evidence.
Assessment
WBCHSE Higher Secondary subject ACCT: Semesters I–IV across Classes XI–XII; theory examinations plus practical/project/performance where the syllabus requires them.
Time Limit
As per semester notification (typically 2–3 hours for theory sittings)
Passing Score
30% minimum in theory and in practical/project independently (WBCHSE examination FAQ)
Exam Fee
Semester enrolment fee structure (Council): Sem III/IV student total INR 215 (155 enrolment + 30 processing + 30 convenience), with INR 190 to Council and INR 25 centre grant; supplementary often INR 50/paper. Separately, the public Fees page lists Class XII examination fees (within schedule) about INR 205 lab / INR 195 non-lab / INR 135 special. Confirm the applicable circular for the sitting. (West Bengal Council of Higher Secondary Education (WBCHSE))
WB HS Accountancy Exam Content Outline
Exam Overview & Structure
Comprehensive overview of the West Bengal Higher Secondary (in-wbchse-hs-accountancy) examination covering key topics, marking scheme, and preparation strategies.
Syllabus Breakdown
Detailed unit-wise breakdown of the WBCHSE Class 11 and 12 curriculum for in-wbchse-hs-accountancy, aligned with official council guidelines.
Study Tips & Exam Strategy
Proven preparation strategies, time management guidelines, and practice routines to achieve top scores in Higher Secondary assessments.
How to Pass the WB HS Accountancy Exam
What You Need to Know
- Passing score: 30% minimum in theory and in practical/project independently (WBCHSE examination FAQ)
- Assessment: WBCHSE Higher Secondary subject ACCT: Semesters I–IV across Classes XI–XII; theory examinations plus practical/project/performance where the syllabus requires them.
- Time limit: As per semester notification (typically 2–3 hours for theory sittings)
- Exam fee: Semester enrolment fee structure (Council): Sem III/IV student total INR 215 (155 enrolment + 30 processing + 30 convenience), with INR 190 to Council and INR 25 centre grant; supplementary often INR 50/paper. Separately, the public Fees page lists Class XII examination fees (within schedule) about INR 205 lab / INR 195 non-lab / INR 135 special. Confirm the applicable circular for the sitting.
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
WB HS Accountancy Study Tips from Top Performers
Frequently Asked Questions
What is the passing marks for WB HS Accountancy?
Students must secure at least 30% in theory and in practical/project independently for the mandatory best-of-five subjects (two languages and three electives), per the Council examination FAQ.
Who conducts the exam?
The West Bengal Council of Higher Secondary Education (WBCHSE).
What topics are covered?
Partnership accounts, company accounts, ratio analysis, and cash flow statements.
What is the duration of the exam?
The written exam is exactly 3 hours long.
Are calculators allowed?
Basic calculators are typically allowed for accounting exams as per WBCHSE rules.
Is there a project work component?
Yes, there is a compulsory project work component.
Are these practice questions the same as the official WBCHSE ACCT paper?
No. Official non-language elective papers are set in Bengali and English under the semester system and may include descriptive and practical/project components. These items are an English MCQ study adaptation only.
Are these MCQs identical to the official WBCHSE ACCT question paper?
No. Official non-language elective papers are set in Bengali and English under the semester system and may include descriptive and practical/project components. These items are an English MCQ study adaptation only.