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OCTOBER 2011 U/ID 1768/NXC

Time : Three hours Maximum : 100 marks

SECTION A — (5 × 8 = 40 marks)

Answer any FIVE questions.

All questions carry equal marks.

Answer to theory questions should not exceed


300 words.

1. What do you mean by Double Entry? What are the


advantages of Double Entry Book-keeping?
Cµmøh¨ £vÄ •øÓ GßÓõÀ GßÚ? Auß
|ßø©PÒ ¯õøÁ?

2. Give the rules for accounts with examples.


PnUSPÎß ÂvPøÍ Euõµn[PÐhß öPõkUPÄ®.

3. What is Trial balance? How it is prepared?


C¸¨£õ´Ä Gߣx GßÚ? Ax GÆÁõÖ
u¯õ›UP¨£kQÓx?

4. What are the adjusting entries? List out them.


\›UPmhÀ £vÄPÒ ¯õøÁ? AÁØøÓ £mi¯¼kP.
5. Define Depreciation. What are the methods of
Depreciation?
÷u´©õÚ® Áøµ¯øÓ ö\´P. AÁØÔß ÁøPPÒ
¯õøÁ?

6. Differentiate the Trial Balance from the statement


of Receipts and Payments.
C¸¨£õ´Ä, ö£ÖuÀPÒ ©ØÖ® ö\¾zxzuÀPÒ
£mi¯À BQ¯ÁØøÓ ÷ÁÖ£kzxP.

7. What are the different types of Day Book? Draw a


format of them.
|õ÷Ímiß ÁøPPÒ ¯õøÁ? Auß £iÁ[PøÍ
ÁøµP.

8. How to prepare Final account and Balance sheet


in cooperatives?
TmkÓÄPÎÀ CÖvU PnUS ©ØÖ® C¸¨¦ {ø»U
SÔ¨¦ GÆÁõÖ u¯õ›UP¨£kQÓx?

SECTION B — (3 × 20 = 60 marks)
Answer any THREE questions.
All questions carry equal marks.
Answer to theory questions should not exceed
1,200 words.

9. What are the subsidiary books? Explain its uses.


xøn HkPÒ Gß£Ú ¯õøÁ? AÁØÔß £¯ßPøÍ
ÂÍUSP.
2 U/ID 1768/NXC
10. From the following balances prepare a bank
reconciliation statement.
(a) Balance as per cash book Rs. 42,500.
(b) Cheque issued not presented for payment
Rs. 1,800.
(c) Cheque deposited but not collected by the
bank Rs. 4,200.
(d) Bank paid Insurance Premium Rs. 3,500.
(e) Direct deposit by a customer Rs. 2,800.
(f) Interest on investment collected by a bank
Rs. 3,200.
(g) Bank charges Rs. 150.
(h) A cheque for Rs. 800 dishonoured not
entered in the cash book.
RÌUPsh ÂÁµ[Pμ¸¢x Á[Q \›UPmk®
£mi¯À u¯õº ö\´P.
(A) öµõUP Hmiß Á[Q C¸¨¦ ¹. 42,500.
(B) Põ÷\õø» öPõkUP¨£mk £n©õUP¨£hÂÀø»
¹. 1,800.
(C) Põ÷\õø» Á[Q°À ö\¾zu¨£mk ÁµÄ
øÁUP¨£hõ©À EÒÍx ¹. 4,200.

3 U/ID 1768/NXC
(D) Á[Q ö\¾zv¯ Põ¨¥k ¹. 3,500.
(E) ÁõiUøP¯õͺ ÷|µi¯õP ö\¾zv¯x ¹. 2,800.
(F) •u½k «uõÚ Ámi Á`¼zux ¹. 3,200.
(G) Á[Q Pmhn® ¹. 150.
(H) ©ÖUP¨£mh Põ÷\õø» ¹.800&I öµõUP HmiÀ
£v¯¨£hÂÀø».

11. How does the cooperative account keeping differ


from Double Entry System?
TmkÓÄU PnUQ¯À, Cµmøh¨ £vÄ •øÓU
PnUQ¯¼¸¢x GÆÁõÖ ÷ÁÖ£kQÓx?

12. From the following Trial balance, prepare the


financial account and Balance Sheet of Raja as on
31.3.2009 :
Rs. Rs.
Cash in hand 540 Sales 98,780
Cash at Bank 2,630 Purchase return 500
Purchases 40,675 Sundry creditor 6,300
Sales returns 680 Capital 71,000
Wages 10,480
Fuel and power 4,730
Carriage on sales 3,200
4 U/ID 1768/NXC
[P.T.O.]
Rs. Rs.
Carriage on purchases 2,040
Stock 5,760
Building 30,000

Freehold land 10,000

Machinery 20,000
Patents 7,500
Salary 15,000

General expenses 3,000

Insurance 600
Drawings 5,245

Sundry debtors 14,500

1,76,580 1,76,580

Adjustments :
(a) Stock at end Rs. 6,800.
(b) Depreciate machinery at 10% and patents at
20%.
(c) Salary outstanding Rs. 1,500.
(d) Prepaid insurance Rs. 85.

5 U/ID 1768/NXC
RÌUPõq® C¸¨£õ´Ä¨ £mi¯ø»U öPõsk,
v¸. µõáõ Gߣõ›ß HmiÀ, CÖvU PnUS ©ØÖ®
C¸¨¦ {ø»U SÔ¨¦ u¯õ›UPÄ®.
¹. ¹.
öµõUP® 540 ÂØ£øÚ 98,780
öµõUP Á[Q°À 2,630 öPõÒ•uÀ v¸¨£® 500
öPõÒ•uÀ 40,675 £Ø£» PhÜ¢÷uõº 6,300
ÂØ£øÚ v¸¨£® 680 ‰»uÚ® 71,000
T¼ 10,480
G›ö£õ¸Ò ©ØÖ® ªß\õµ® 4,730
ÂØ£øÚ «x yUS T¼ 3,200
öPõÒ•uÀ «x yUS T¼ 2,040
Bµ®£a \µUQ¸¨¦ 5,760
Pmih® 30,000
{»® 10,000
C¯¢vµ® 20,000
Põ¨¦›ø©PÒ 7,500
\®£Í® 15,000
ö£õxa ö\»ÄPÒ 3,000
Põ¨¥k 600
Gk¨¦ 5,245
£Ø£» PhÚõÎPÒ 14,500
1,76,580 1,76,580

6 U/ID 1768/NXC
\›UPmhÀPÒ :
(A) CÖva \µUS ¹. 6,800.
(B) C¯¢vµzvß «x ÷u´©õÚ® 10% ©ØÖ®
Põ¨¦›ø© «x 20% JxUSP.
(C) \®£Í {¾øÁ ¹. 1,500.
(D) •ß Tmi ö\¾zv¯ Põ¨¥k ¹. 85.

13. Write short notes on :


(a) Receipts and payment system.
(b) Capital and Revenue expenditure.
(c) Average due date.
(d) Branch control.
]Ö SÔ¨¦ ÁøµP.
(A) ÁµÄPÒ ©ØÖ® ö\»ÄPÒ PnUS.
(B) •u½k ©ØÖ® Á¸Áõ´a ö\»ÂÚ[PÒ.
(C) \µõ\› uÁønz ÷uv.
(D) QøÍU Pmk¨£õk.

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7 U/ID 1768/NXC