Beruflich Dokumente
Kultur Dokumente
Or
(b) A & B enter into Joint Venture sharing profit 3/5 and 2/5 a is to purchase timber in
Madhya Pradesh and forward it to B in Delhi. A purchases timber worth Rs.10,000
and pays Rs.1000 as expenses. B received the consignment and immediately
accepted A’s draft for Rs.8000. A got it discounted for Rs.7850. B sold the timber
for Rs.16,000. He had to spend Rs.350 for fire insurance and Rs.300 for rent under
the agreement he is entitled to a commission of 5% on sales.
Give journal entries and ledger accounts in the books of A and B.
13 (a) On1st January 2007 Machinery was purchased by X for Rs.1,50,000. On 1st July
2008 additions were made to the extent of Rs.30,000. On 1st April, 2009 further
additions were made to the extent of Rs.19,200. On 30th June 2010 Machinery, the
original value of which was Rs.24,000. The machinery was sold for rs.18,000 X
closes his books on 31st December each year. Show the Machinery Account for
the years from 2007 to 2010 in the books of X if the depreciation is charged at
10% under fixed instalment.
Or
(b) Explain the difference between “Provisions” and reserves”
---
PRE-FINAL EXAMINATIONS - JAN / FEB -2011
B.Com., I -Year Financial Accounting - Paper-I
Time: 3 hrs Max. Marks 100
PART – A
@yÓ’Hê Hê\T>∑T Á|üXï¯ \≈£î düe÷<ÛëqeTT\T Áyêj·TTeTT. 5 I 4 R 20
1. ãTø˘ ø°|+æ >¥ eT]j·TT nøö+{Ï+>¥ >∑\ e´‘ê´kÕ\qT $e]+∫, nøö+{Ï+>¥ jÓTTø£ÿ
Á|üj÷Ó »Hê\qT Áyêj·TTeTT.
2. u≤´+≈£î ì\«\ düeTq´j·T|ü{ºÏ nq>±H˚$T? q>∑<Tä |ü⁄düøÔ e£ TT eT]j·TT bÕdtãTø˘ ì\«\≈£î
‘˚&Ü\≈£î >∑\ ø±s¡D≤\qT $e]+#·+&ç.
3. á ÁøÏ+~ ‘·|⁄ü Œ\qT düe]+#·+&ç.
m) ø=qT>√\T |ü⁄düøÔ e£ TT s¡÷.250 ‘·≈î£ ÿe ≈£L&É≥+ nsTTq~.
_) neTàø±\ |ü⁄düøÔ e£ TT s¡÷.850 ‘·≈î£ ÿe ≈£L&É≥+ nsTTq~.
dæ) s¡÷.400 ]ù|s¡,¢ ]ù|s¡¢ U≤‘ê˝À Á¬ø&ç{Ÿ yÓ|’ ⁄ü q qyÓ÷<äT nsTTq~.
&ç) s¡÷.35 U≤‘ê<ës¡Tq≈£î Ç∫Ãq &çkÂÿ+≥T U≤‘ê<ës¡Tì U≤‘ê≈£î qyÓ÷<äT ø±˝Ò<Tä .
4. n+ø£Hê ÄdæÔ n|üð\ |ü{ºÏ eT<Û´ä >∑\ uÒ<ëÛ \qT $e]+#·+&ç?
5. neTàø±\ U≤‘ê nq>±H˚$T? }Vü‰»ì‘· $esê\‘√ neTàø±\ U≤‘êqT ‘·j÷· s¡T #˚jT· +&ç?
6. 1`1`2006 q µmµ qT+&ç 10,000 s¡÷.\‘√ ˇø£ $TwüqØ ø=Hêï&ÉT. <ëì J$‘· ø±\eTT 10
dü+ˆˆ\T. 10 dü+ˆˆ\ ‘·sê«‘· <ëì ‘·T≈£îÿ $\Te s¡÷.100 dæsú ¡ yêsTT<ë\ |ü<‹∆ä Á|üø±s¡eTT
yÓTT<ä{Ï eT÷&ÉT dü+ˆˆ \≈£î j·T+Á‘·eTT U≤‘êqT ‘·j÷· s¡T #˚jT· +&ç.
7. ø£Hôé d’Hyé TÓ +{Ÿ eT]j·TT ñeTà&ç yê´bÕs¡eTT eT<Û´ä >∑\ uÒ<ëÛ \qT $e]+#·+&ç?
8. s¡V≤ü dü´ ]»s¡T«\T nq>± H˚$T? <ëìì m˝≤ düèwækº ÕÔsT¡ . <ëì ñ|üj÷Ó >±\qT Áyêj·TTeTT?
PART – B
á ÁøÏ+~ Á|üXï¯ \≈£î düe÷<ÛëqeTT\T Áyêj·TTeTT. 5 I 10 R 50
9. (m) á ÁøÏ+~ nøö+{Ï+>¥ uÛ≤eeTT\qT $e]+#·+&ç.
n) yê´bÕs¡ ndæ‘Ô «· uÛ≤eq
Ä) >∑‹o\ düeTdüÔ uÛ≤eq
Ç) e÷´∫+>¥ ø±Héôd|tº
á) @ø£Ø‹ kÕ+Á|ü<ëj·T+.
˝Ò<ë
(_) »+≥|ü<Tä › $<ÛëqeTq>±H˚$T? $e]+∫ @yÓq’ ◊<äT »+≥|ü<Tä › jÓTTø£ÿ Á|üj÷Ó »Hê\T
Áyêj·T+&ç.
10. (m) á ÁøÏ+~ $esê\‘√ eT÷&ÉT es¡Tdü\ q>∑<Tä ∫{≤ºqT ‘·j÷· s¡T #˚jT· +&ç.
1`11`2007 q>∑<Tä ìe« s¡÷.2000, u≤´≈£î ì\¢ s¡÷.8,000
2`11`2007 n+<∏√ì qT+&ç U≤‘ê |ü]wüÿsêeTT s¡÷.4,000 \≈£î s¡÷.3980
q>∑<Tä e∫Ã+~.
3`11`2007 s√dæ U≤‘ê |ü]cÕÿs¡eTT s¡÷. 6000 ≈£î s¡÷.5980 #Ó≈î£ ÿ
e∫Ãq~.
4`11`2007 J‘ê\T s¡÷.1000, y˚‘H· ê\T s¡÷.2000 eT]j·TT s¡÷.1500
n<Óq› T #Ó≈î£ ÿ <ë«sê #Ó*+¢ #ê&ÉT.
8`11`2007 u≤´+≈£î˝À &çbÕõ{Ÿ #˚dqæ yÓTT‘·+Ô s¡÷.1200
9`11`2007 ø±sê´\j·T nedüsê\ ø√düeTT #Óø˘ <ë«sê rdæq
yÓTT‘·+Ô s¡÷.2000
10`11`2007 kı+‘·ne|üsê\ ø√düeTT #Óø˘ <ë«sê rdæq yÓTT‘·+Ô s¡÷.600
15`11`2007 s√dæ Ç∫Ãq #Óø˘ nHê<ä]+#·ã&çq~.
20`11`2007 q>∑<Tä neTàø±\T s¡÷.10000
21`11`2007 q>∑<Tä ø=qT>√fi¯ófl s¡÷.6000
28`11`2007 s¡yT˚ wt≈î£ #Ó*+¢ ∫q~ s¡÷.1090 e∫Ãq &çkÂÿ+{Ÿ s¡÷.1010
30`11`2007 µ_µ s¡÷.5000 U≤‘ê |ü]cÕÿs¡eTT ø√düeTT #Ó≈î£ ÿ<ë«sê
#Ó*+¢ ∫q~ s¡÷.4950
˝Ò<ë
(_) á ÁøÏ+<ä Ç∫Ãq $esê\ qT+&ç q>∑<Tä |ü⁄düøÔ e£ TT ì\«, bÕdtãTø˘, ì\«\ eT<Û´ä ñqï
‘˚&Ü\qT m≥T¢ düeTq«j·T |üsT¡ #·e#·TÃH√ ‘Ó\T|ü⁄≥≈£î ˇø£ ìy˚~ø£ ‘·j÷· s¡T #˚jT· +&ç.
bÕdt ãTø˘ Á|üø±s¡+ ì\« (Á¬ø&ç{)Ÿ s¡÷. 3,600
q>∑<Tä |ü⁄düøÔ e£ TT Á|üø±s¡eTT ì\« (Á¬ø&ç{)Ÿ s¡÷.10,275
<ëK\T ø±ì #Ó≈î£ ÿ\T s¡÷.15,400
»eTø±ì #Ó≈î£ ÿ\T s¡÷. 1,600
n<äq|ü⁄ düe÷#ês¡eTT :`
m) µmµ Ç∫Ãq #Ó≈î£ ÿ s¡÷.250 bıs¡bÕ≥Tq q>∑<Tä ∫{≤º˝À q>∑<Tä es¡Tdü˝À
Á¬ø&ç{Ÿ yÓ|’ ⁄ü q qyÓ÷<äT nsTTq~.
_) q>∑<Tä ∫{≤º˝À &Ó_{Ÿ yÓ|’ ⁄ü q u≤´+≈£î es¡Tdü˝À s¡÷.400 ‘·≈î£ ÿe>±
≈£L&ÉfyÓTqÆ ~.
dæ) q>∑<Tä ∫{≤º˝À u≤´+≈£î #êØ®\T s¡÷.75\T Áyêj·T˝Ò<Tä .
11. (m) á ÁøÏ+~ n+ø£D≤ áj·Tã&çq Ç‘·s¡ $es¡eTT\˝À 31`12`1977‘√ n+‘·eTj˚T´
dü+e‘·‡s¡eTTq≈£î es¡øÔ £ ˝≤uÛqÑ cÕº\ U≤‘êqT ÄHê{Ï Ädæú n|üð\ |ü{ìºÏ ‘·j÷· s¡T
#˚jT· +&ç.
&Ó_{Ÿ Á¬ø&ç{Ÿ
s¡÷. s¡÷.
edü+‘Y eT÷\<Ûqä eTT U≤‘ê 8,500
edü+‘Y kı+‘· yê&Éø±\T 1,420
j·T+Á‘·eTT\T 1,900
düsT¡ ≈£î 1`1`1977 2,920
s¡÷. s¡÷.
ø=qT>√fi¯ófl, neTàø±\T 20,724 23,812
e∫Ãq yê|üdTü \T, |ü+|æq yê|üdTü \T 420 582
$$<Ûä Ks¡TÃ\T 880
sπ ≥T¢, |üqTï\T 240
nÁô|+{°dt Á|”$Tj·T+ 240
u≤´+ø˘ zsY Á&Ü|òºt 400
sêì u≤ø°\T 344
ãTTDÁ>∑dTü \ Ô T, ãTTD <ë‘·\T 96
dü+X¯j÷· ‘·àø£ u≤ø°\ ì~Û ø=s¡ø¬ ’ @sêŒ≥T 210
edü÷\T VüQ+&û\T, #Ó*+¢ |ü⁄ VüQ+&û\T 480 360
&çkÂÿ+≥T 120
```````````` ````````````
36,224 36,224
```````````` ````````````
düsT¡ u› ≤≥T¢
m) 31`12`1977 Hê{Ï düsT¡ ≈£î s¡÷.3,400
_) ãTTDÁ>∑dTü \ Ô ô|’ dü+X¯j÷· ‘·àø£ u≤ø°\ ì~ ø=s¡≈î£ 5XÊ‘·+ @sêŒ≥T #˚jT· +&ç.
dæ) #Ó*+¢ #·e\dæq n<Ó› s¡÷.80
&ç) eTT+<äT>± #Ó*+¢ #·ã&çq |üqTï\T s¡÷.160
Ç) dü+e‡sêìøÏ 10XÊ‘·+ #=|ü⁄Œq j·T+Á‘·eTTq≈£î ‘·sT¡ >∑T<ä\ ˝…øÿÏ +#·+&ç.
m|ò)t nÁô|+{°dt Á|”$Tj·T+ ‘ê\T≈£î s¡÷.40 \qT eTT+<äT≈£î rdüTø=ìyÓfie¢¯ ˝…
õ) eT÷\<Ûqä eTT ô|’ dü+ˆˆq≈£î 5 XÊ‘·+ #=|ü⁄Œq e&û¶ ˝…øÿÏ +#·T kı+‘· yê&Éø±\
ô|’ nedüse¡ TT ˝Ò<Tä .
˝Ò<ë
(_) ˇø£ yê´bÕs¡dTü ìÔ n+ø£D≤˝À &Ó_{Ÿ yÓ|’ ⁄ü q s¡÷.308 ‘·≈î£ ÿe>± ø£qã&ÉT#·Tqï~. n
yÓTT‘êÔìï nHêeT‘·TÔ U≤‘ê≈£î eT[fl+∫Hês¡T. ‘·sT¡ yê‘· á ÁøÏ+~ ‘·|⁄ü Œ\T ãj·T≥
|ü&Hç êsTT.
m) µj·T+µ ≈£î n$Tàq s¡÷.102 düsT¡ ≈£î n‘·ì U≤‘ê˝À s¡÷.120 >± qyÓ÷<Óq’ ~.
_) ø±‘ê<ës¡T\≈£î Ç∫Ãq &çkÂÿ+{Ÿ HÓ\dü] yÓTT‘·eÔ TT s¡÷.100 nesê®˝À
&çkÂÿ+{Ÿ U≤‘ê≈£î Á¬ø&ç{Ÿ #˚dHæ ês¡T.
dæ) µj·T+µ #Ó*+¢ ∫q s¡÷.275 µyÓµ’ U≤‘ê≈£î Á¬ø&ç{Ÿ #˚dHæ ês¡T.
&ç) q>∑<Tä |ü⁄düøÔ e£ TT˝À ø£qã&çq ùdºwqü Ø ø=qT>√\T s¡÷.26 Äesê®˝À qyÓ÷<äT
ø±˝Ò<Tä .
Ç) ø=qT>√\T U≤‘ê˝À &Ó_{Ÿ yÓ|’ ⁄ü q s¡÷.100 ‘·≈î£ ÿe ≈£L&çHês¡T. nedüsy¡ TÓ qÆ
∫{≤º |ü<Tä \› qT Áyêdæ nHêeT‘·TÔ U≤‘êqT ‘·j÷· s¡T #˚jT· +&ç.
12. (m) u£+u≤sTT˝À ñqï uÛ≤qT n\+|üPsY˝À ñqï n˙˝Ÿ ≈£îe÷sY 100 øπ düT\ es¡≈î£ Áø=qï
KØ<äT s¡÷.7500. ÇHê«sTTdt <Ûsä ¡ Á|üø±s¡eTT |ü+|æHês¡T. ÇHê«sTTdt <Ûsä ¡ neTàø±\
ô|’ 25 XÊ‘·+ ˝≤uÛ+Ñ ñ+&˚≥≥T¢ ÁyêdæHê<äT. ã<äØ s¡÷.600 \ Ks¡TÃ\T #Ó*+¢ ∫Hê&ÉT.
n˙˝Ÿ ≈£îe÷sY düsT¡ ≈£î\qT rdüTø=ì ÄÁø±ºjTY eT]j·TT Ç‘·s¡ &É÷´{°\ ÁøÏ+<ä
s¡÷.1200 #Ó*+¢ ∫Hê&ÉT. ãj·÷Hê ø√dü+ s¡÷.4000\T |ü+|æHê&ÉT. n˙˝Ÿ ≈£îe÷sY 80
øπ düT\T s¡÷.10,500\≈£î n$TàHê&ÉT. n‘·ìøÏ dü÷\ ú neTàø±\ô|’ 5XÊ‘·+ ø£MTwüHé
eT]j·TT ÇHê´sTTdt <Ûsä ø¡ +£ fÒ m+‘· m≈£îÿe <Ûsä ≈¡ î£ n$Tà‘˚, Ä m≈£îÿe yÓTT‘·eÔ TT
MT<ä 10 XÊ‘·eTT ø£MTwüHé Çe«e˝Ò. á Ç<ä]› |ü⁄düøÔ ±\˝À ∫{≤º |ü<Tä \ › T eT]j·TT
Äesê® U≤‘ê\qT #·÷|ü+&ç.
˝Ò<ë
```