CBSE Class 12 Accountancy sample paper 2026-27: question 31(A)
From the official CBSE sample question paper for 2026-27, section B-II, question 31(A), for 3 marks. Try it first; the hints and our step-by-step solution are below.
Q31(A) · 3 marks · Short answerOverview of Computerised Accounting System
Explain the following:
(I) Contra voucher
(II) Post-dated voucher
(III) Receipt voucher
Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2026-27.
Hints
Open one hint at a time and try again before the next.
Hint 1
Contra entries involve only cash and bank.
Hint 2
A post-dated cheque is a good example of a post-dated voucher.
Step-by-step solution
Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.
- 1 mark
Contra voucher: records transactions between cash and bank accounts only, such as cash deposited into or withdrawn from the bank, or a transfer between two bank accounts.
- 1 mark
Post-dated voucher: prepared now for a transaction that falls on a future date, such as a post-dated cheque; it affects the books only on that date.
- 1 mark
Receipt voucher: records money received in cash or by cheque, from customers or anyone else.
Answer: Contra: cash and bank transfers only; Post-dated: prepared now, entered on a future date (e.g. post-dated cheques); Receipt: all cash or bank receipts
Where the marks are
- 1 mark for each voucher explained (3 marks)
Revise the chapter
- Chapter: Overview of Computerised Accounting System (notes, formulas, where marks are lost and every past question)
- Topic: Accounting Vouchers in Computerised Accounting
More questions from Overview of Computerised Accounting System
- Sample paper 2026-27, Q32 · 3 marksState any three limitations of Computerised Accounting System.
- 2026 board paper, set 67/1/1, Q31 · 3 marksState any three advantages and three limitations of Computerised Accounting System.
- 2026 board paper, set 67/1/1, Q33(a) · 4 marksExplain any two ways in which Computerized Accounting System safeguards the secrecy of business data.
The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.