Page 4 - Office Practice and Accounting 10
P. 4
Optional Second Account
Specification Grid- 2065
Time: 2.15 hrs. F.M. : 75
P.M. : 24
Knowledge and Application Higher ability
S.N. Contents understanding Number of Marks
questions
VSA SA LA VSA SA LA VSA SA LA
1 Office Procedure 1 1 5
2. Filing 1 1 5
3. Trade 1 1 2 1 + 5 = 6
4. Financial Institution 1 1 2 1+10=11
5. Trial Balance 1 1 5
6. Final Account 1 2 3 1+5+5=11
7. Government ac- 1 1 2 1+5=6
counting
8. Journal voucher 1 1 10
9. Bank Cash Book, 1 1 1 3 1+10+5=16
Budget sheet and
Monthly statement
Total 5 2 1 – 3 2 3 16 75
Types of Questions Number of Questions Marks Time Allocation
• Very short answer type 5 1 × 5 = 5 9 minute
• Short answer type 8 5 × 8 = 40 72 minute
• Long answer type 3 10 × 3 = 30 54 minute
Total 16 75 2 hr. 15 min.
Note :
• Preparing one specimen of Goshwara Voucher is sufficient.
• Students should either prepare the formats for practical questions or use ready made forms in
their own management. The concerned exam center should avail the formats so far as possible.
• The concerned District Education Office should manage the practical exams for private students.
• The practical Exam is of 25 marks for regular and private examinee.
• Questions related to problem solving can be asked form the following chapters.
– Goswara Voucher – Trial - Balance – Final Account
– Bank Cash Book – Budget Sheet – Statement of Expenditure (any 3)
For practical activities, students are asked to work in following areas:
S.N. Subject Area Regular Private students
1. Home works 5 mars -
2. Preparation of Report 5 marks 10 marks
3. Problem solving (any three) 15 marks 15 marsk
• Students can be asked to prepare Educational Report giving relative topic/subject as above

