TS Intermediate Commerce Important Questions 2026

Samia Miraj

Updated On: November 21, 2025 02:53 PM

TS Intermediate Commerce Important Questions 2026 can be taken from the sample question papers released online. Make sure to regularly work through these questions to improve your time management skills. Check more details here. 
TS Intermediate Commerce Important Questions 2026
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TS Intermediate Commerce Important Questions 2026 should be solved regularly to enhance your preparation and understand the question paper pattern. According to the latest question paper, there are around 7 sections in the question paper. You will find very short answer-type questions for 2 marks, followed by long answer-type questions for 5 marks, and very long answer-type questions for 10 marks. Numericals will also be included in the question paper in the second part, and in the first part of the question paper, you will find the theory portion. If you regularly solve these important questions along with the sample question papers, then you will get a detailed idea of the TS Intermediate Commerce Exam Pattern 2026 and the different types of questions that can appear in the board exams.

Do not forget to first complete your TS Intermediate Commerce Syllabus 2025-26 before you start solving the important questions so that you can easily understand the question and can apply the right approach. To check some TS Intermediate Commerce Important Questions 2026, scroll below.

TS Intermediate Commerce Important Questions 2026 For 2 Marks

The question paper consists of very short answer-type questions for 2 marks. Internal choices will be available for this section. You are not allowed to exceed the answer above five lines. Check out some important questions for 2 marks below:

Question 1: A and B are partners sharing profits and losses in the ratio of 1:2. They agreed to admit C for a 1/5 share of profits in the business. Calculate the new profit-sharing ratio.

Question 2: What is the call rate?

Question 3: Who is the Drone Entrepreneur?

Question 4: What is Goodwill?

Question 5: What is a Money market?

Question 6: What is a Savings Deposits Account?

Question 7: Define Staffing.

Question 8: What is SEBI?

TS Intermediate Commerce Important Questions 2026 For 5 Marks

You will also find long-answer type questions for 5 marks included in the question paper. Internal choices will also be present in this section. You can check out some important questions for 5 marks below:

Question 1: What are the differences between the Primary and Secondary Markets?

Question 2: How is the special support extended by the government of Telangana to the SC/ST entrepreneurs in our state?

Question 3: Define insurance. Explain any five Principles of Insurance.

Question 4: Explain any 5 objectives of SEZs.

Question 5: What are the special Provisions enacted by the Telangana state for the MSMEs?

Question 6: Differences between Consignment and Sale

Question 7: Write the differences between the receipts and payments account and the income and expenditures account.

Question 8: Laxmi purchased a plant on 1 April 2020 for 40,000. Depreciation is to be allowed at 10% under the straight line method. On 31st March, 2023, the plant was sold for 25,000. Assuming that the accounts are closed at the end of the financial year. Prepare plant account.

Also Check TS Intermediate Accountancy Sample Paper 2026

TS Intermediate Commerce Important Questions 2026 For 10 Marks

In the very first section of the question paper for every part, you will find very long answer-type questions for 10 marks each. Internal choices will be available in every section of the question paper. Your answer for the 10-mark question must not exceed 40 lines. Check out some very long answer-type questions below:

Question 1: Explain the 10 Principles of Management.

Question 2: Define Banking and explain the functions of Banking.

Question 3: What is the Stock Exchange? Explain its functions.

Question 4: Mohan and Vikram are partners sharing profits and losses in the ratio of 3:2, respectively. Their Balance Sheet as of 31st March, 2019 was as under:

Liabilities

Amount (₹)

Assets

Amount (₹)

Creditors

30,000

Cash

20,000

Bills Payable

20,000

Bills Receivable

6,000

General Reserve

40,000

Debtors

35,000

Capital Accounts:

Stock

24,000

Mohan

80,000

Machinery

45,000

Vikram

60,000

Furniture

20,000

Land

80,000

Total

2,30,000

Total

2,30,000

On the date Suman was admitted into partnership for a ¼ share in the future profit on the following conditions:

(a) Suman should bring Rs 50,000/- towards capital and Rs 25,000/- towards goodwill in Cash.

(b) Land appreciated by 20%

(c) Stock to be valued at Rs 20,000/-.

(d) Provide bad debts of 10% on debtors.

(e) Machinery depreciated by 10%

Give the necessary Ledger Accounts and Opening Balance Sheet of the new firm.

Question 5: Aaryan of Hyderabad consigned goods valued at 80,000 to Suchethan of Karimnagar. Aaryan paid the cartage and other expenses of 4,800. Suchethan sent the account sales with the following information.

(a) 3/4 of the goods sold for 70,000.

(b) Suchethan incurred expenses amounting to 2,400

(c) Suchethan is entitled to receive commission at 10% on the Sales Bank draft that was enclosed for the balance. Prepare the necessary ledger account in the books of Aaryan.

Make sure to regularly solve the TS Intermediate Commerce Important Questions 2026 to work on your revision and also the time management skills. Do not forget to first complete your syllabus and then move on to the sample question papers, along with the previous years' question papers, to check the question paper pattern.

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