[CBSE] Q 1, Q 2 Accounts for Incomplete Records Solutions (2025-26)
Solution of Question number 1 and 2 Accounts for Incomplete Records (Single Entry System) CBSE Board (2025-26)
Q. 1 Following information of an accounting year is given:
Opening Capital ₹ 60,000; Drawings ₹ 5,000; Capital added during the year ₹ 10,000 and Closing Capital ₹ 90,000. Calculate the Profit or Loss for the year.
[Profit – ₹ 25,000.]

Solution:-

Q. 2 Pankaj maintains his books of account on Single Entry System. He provides following information from his books.
Find out additional capital introduced in the business during the year 2022-23.
Opening Capital – ₹ 1,30,000
Drawings during the year – ₹ 50,000
Closing Capital – ₹ 2,00,000
Profit made during the year – ₹ 1,00,000.
[Additional Capital – ₹ 20,000.]

Solution:-

Following is the list
| S.N | Questions |
| 1 | Question – 1, 2 |
| 2 | Question – 3, 4 |
| 3 | Question – 5, 6 |
| 4 | Question – 7, 8 |
| 5 | Question – 9, 10 |
| 6 | Question – 11, 12 |
| 7 | Question – 13, 14 |
| 8 | Question – 15, 16 |
| 9 | Question – 17, 18 |
