Beruflich Dokumente
Kultur Dokumente
: 30 (NS)
II PUC ACCOUNTANCY
MARCH 2020
SCHEME OF VALUATION
Subject Code : 30 (NS)
Qn. Marks
No.
SECTION-A
1
1. True
1
2. Unlimited
1
4. 5 : 3
1
6. Yes
Qn. Marks
No.
Qn.
Marks
No.
SECTION-C
31.03.2019 2,000 0 -
1,44,000
IOD = Sum of Products X Rate of interest X 1/12
= 1,44,000 X 10/100 X 1/12 = 1,200
(1
Share gained = New share – Old share
+
2
𝟓 𝟑 𝟒𝟓−𝟐𝟒 𝟐𝟏 +
Raksha = - = = 2
𝟖 𝟗 𝟕𝟐 𝟕𝟐
+
𝟑 𝟐 𝟐𝟕−𝟏𝟔 𝟏𝟏
1)
Rahul = - = =
𝟖 𝟗 𝟕𝟐 𝟕𝟐
23.
Particulars Note Amount
No. (Rs.) 6
I. Income (2 +
Revenue from operations 8,00,000 2+
Other income 50,000 2)
Total Revenue 8,50,000
II. Expenses
Cost of materials consumed 2,00,000
Employee benefit expenses 1,00,000
Depreciation and Amortization 50,000
Total Expenses 3,50,000
Profit before Tax (I – II) 5,00,000
Less Tax expense 1,50,000
Profit after Tax 3,50,000
6,800 6,800
Bank Account
Dr. Cr.
Particulars Amount Particulars Amount
Balance b/d 14,000 Realization A/c 65,500
(Liabilities paid)
Realization A/c 2,500
(Expenses paid)
Realization A/c 1,93,500 Capital Accounts
(Assets realized)
Anup 69,750
Sumit 69,750
2,07,500 2,07,500
9 Code No.: 30 (NS)
34. 5
Date Particulars ₹ Date Particulars ₹
31.03.2018 To Bank A/c 12,000 01.04.2017 By B’s Capital A/c 20,000
(10,000+2,000) By Interest A/c 2,000
31.03.2018
31.03.2018 To Balance C/d 10,000
22,000 22,000
31.03.2019 To Bank A/c 11,000 01.04.2018 By Balance b/d 10,000
(10,000+1,000) By Interest A/c 1,000
31.03.2019
11,000 11,000