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NOVEMBER 2015 60101/BPZ1A/BPW1A/

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Time : Three hours Maximum : 75 marks

SECTION A — (10  2 = 20 marks)

Answer any TEN questions.

1. What is Petty cash book?

]À»øμ öμõUP Hk GßÓõÀ GßÚ?

2. Give a short note on Dual aspect concept.

C¸ ußø© P¸zx £ØÔ ]ÖSÔ¨¦ GÊxP.

3. What is Subscription?

\¢uõ Gߣx ¯õx?

4. Why do you prepare trading account?

¯õ£õμ PnUøP } Hß u¯õ›UQÓõ´?

5. What is suspense account?

AÚõ©zx PnUS GßÓõÀ GßÚ?

6. What is pass book?

ö\À÷»k GßÓõÀ GßÚ?

7. Give a formula for computing the rate of depreciation.

÷u´©õÚ ÂQu® PnUQkÁuØPõÚ `zvμzøu u¸P.

8. What is memorandum trading account?

SÔ¨£õøn ¯õ£õμ PnUS GßÓõÀ GßÚ?

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9. What do you understand by net worth method?

{Pμ ©v¨¦ •øÓ £ØÔ }º AÔÁx ¯õx?

10. Point out the methods to ascertainment of profit under single

entry system.

JØøÓ £vÄ •øÓ°ß RÌ »õ£® PnUQkÁuØPõÚ •øÓPøÍ

SÔ¨¤kP.

11. Journalize the following transactions

2010 Jan.

1. Commenced business with Rs. 50,000

2. Purchased goods for cash Rs. 10,000

3. Sold goods to Madan Rs. 15,000

¤ßÁ¸® |hÁiUøPPÐUS SÔ¨÷£mk £vÄPÒ u¸P.

2010 IÚÁ›,

1. öuõÈÀ öuõh[Q¯x ¹. 50,000

2. öμõUPzvØS \μUS Áõ[Q¯x ¹. 10,000

3. ©uÝUS PhÝUS \μUS ÂØÓx ¹. 15,000

12. A machine was purchased for Rs. 30,000 on 1-1-86. It is expected

to last for 5 years. Estimated scrap at the end of five years is
Rs. 5,000. Find out the rate of depreciation.

1-–1–86 AßÖ ¹.30,000 ©v¨¦ÒÍ C¯¢vμ® Áõ[P¨£mhx.

Gvº÷|õUS® £¯ÚΨ¦ Põ»® 5 BskPÒ BS®. 5 Bsk •iÂÀ
CÖv ©v¨¦ ¹. 5,000. ÷u´©õÚ ÂQuzøu PnUQk.

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SECTION B — (5  5 = 25 marks)

Answer any FIVE questions.

13. Prepare Trial balance from the following ledger balance for the
year ending 31-12-99.
Rs. Rs.
Capital 50,000 Purchases 60,000
Sales 1,77,000 Return inward 1,000
Return outward 50 Discount (Dr.) 350
Stock (1-1-99) 30,000 Bank charges 75
Discount (Cr.) 800 Creditors 25,000

Debtors 45,000 Carriage inwards 750

Salaries 6,800 Carriage outwards 1,200

Wages 10,000 Rent and Taxes 10,000

Bad debts provision 525 Cash in hand 900

Advertisement 2,000 Cash at bank 6,000

Plant and Machinery 80,000

31–12–99 –® BskUPõÚ ¤ßÁ¸® ÷£÷μmk C¸¨¦PøÍ öPõsk

C¸¨£õ´øÁ u¯õ›UP.
¹. ¹.
•uÀ 50,000 öPõÒ•uÀ 60,000
ÂØ£øÚ 1,77,000 EÒv¸¨£® 1,000
öÁÎv¸¨£® 50 uÒУi(£) 350
\μUQ¸¨¦ (1–1–99) 30,000 Á[Q Pmhn® 75
uÒУi (ÁμÄ) 800 PhÜ¢÷uõº 25,000

PhÚõÎPÒ 45,000 EÒyUS T¼ 750

\®£Í® 6,800 öÁÎyUS T¼ 1,200

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¹. ¹.
T¼ 10,000 ÁõhøP ©ØÖ® Á›PÒ 10,000
ÁμõPhß JxUS 525 øP°¸¨¦ öμõUP® 900
ÂÍ®£μ® 2,000 Á[Q°¸¨¦ öμõUP® 6,000
ö£õÔ ©ØÖ® C¯¢vμ® 80,000

14. From the following balances taken from the books of Ved & Co.,
prepare Trading and Profit and Loss account for the year ending
30th June, 2002 and Balance Sheet as on that date.

Rs. Rs.

Capital 35,000 Return outward 110

Building 18,750 Salaries 1,110

Machinery 9,250 Discount allowed 200

Debtors 7,000 Stock (1-7-2001) 16,500

General 800 Bills payable 5,000

expenses

Rent paid 3,710 Sales 63,500

Drawings 650 Purchases 46,850

Electric 190 Wages 2,500

Charges

Carriage 850 Cash in hand 1,800

inward

Cash at bank 3,000 Sundry Creditors 10,000

Return inward 450

Closing Stock is valued Rs. 18,210

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¤ßÁ¸® C¸¨¦PÒ öÁm ©ØÖ® ÷PõÂß HkPÎÀ C¸¢x

GkUP¨£mhx. 30–áúß 2002 -–® |õ÷Íõk •iÄÖ® BskUPõÚ,
¯õ£õμ, C»õ£ |mh PnUS ©ØÖ® A¢|õøͯ C¸¨¦
{ø»USÔ¨ø£²® u¯õ›UP.
¹. ¹.
•uÀ 35,000 öÁÎv¸¨£® 110
Pmih® 18,750 \®£Í® 1,110
C¯¢vμ® 9,250 uÒУi AÝ©vzux 200
PhÚõÎPÒ 7,000 \μUQ¸¨¦ (1–7–2001) 16,500
ö£õx ö\»ÄPÒ 800 ö\¾zxÁuØS›¯ ©õØÖ^mk 5,000
ÁõhøP ö\¾zv¯x 3,710 ÂØ£øÚ 63,500
Gk¨¦ 650 öPõÒ•uÀ 46,850
ªß\õμ Pmhn® 190 T¼ 2,500
EÒyUS T¼ 850 øP°¸¨¦ öμõUP® 1,800
Á[Q°¸¨¦ 3,000 £Ø£» PhÜ¢÷uõº 10,000
öμõUP®
EÒv¸¨£® 450

CÖv \μUQ¸¨¤ß ©v¨¦ ¹. 18,210.

15. The bank over draft of Kavi on 31-03-06 as per cash book is
Rs. 9,000. From the following particulars, prepare bank
reconciliation statement:

(a) Un presented cheque Rs. 3,000

(b) Uncleared cheque Rs. 1,700

(c) Bank interest debited in the pass book only Rs. 500

(d) Bill collected and credited in the pass book only Rs. 800

(e) Cheque of Renu dishonoured Rs. 500

(f) Cheque issued to Sekar entered in the cash column of

cash book Rs. 300.
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31–03–06 AßÖ öμõUP Hmiߣi P塧 Á[Q ÷©À Áøμ £ØÖ

¹.9,000. ¤ßÁ¸® ÂÁμ[PøÍ öPõsk Á[Q \›Pmk® £mi¯ø»
u¯õ›UP.

(A) ö\¾zuõu Põ÷\õø» ¹. 3,000

(B) öuÎÂÀ»õu Põ÷\õø» ¹. 1,700

(C) ö\À÷»miÀ ©mk® £ØÖøÁUP¨£mh Á[Q Ámi ¹. 500

(D) ö\À÷»miÀ ©mk® Á`¼zx ÁμÄ øÁUP¨£mhx ¹. 800

(E) ÷μqÂß Põ÷\õø» AÁ©vUP¨£mhx ¹. 500

(F) öμõUP HmiÀ öμõUP £zv°À £vÄ ö\´¯¨£mh ÷\P¸US

AÎzu Põ÷\õø» ¹.300.

16. A fire occurred in the premises of X Ltd., on 10-10-91. All stocks

were destroyed except to the extent of Rs. 6,200. From the
following figures, ascertain the loss of stock suffered by the
company:

Rs.

Stock on 1-1-90 40,000

Purchases during 1990 1,45,000

Sales during 1990 2,00,000

Stock on 31-12-90 25,000

Purchases during 1991 1,52,200

upto the date of fire

Sales during 1991 upto 1,89,000

date of fire

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10–10–1991 AßÖ X ¼ªöhmiß ChzvÀ w HØ£mhx. ¹. 6,200

©v¨¦ÒÍ \μUSPÒ uÂμ HøÚ¯ \μUSPÒ AøÚzx®
AÈ¢xÂmhÚ. ¤ßÁ¸® öuõøPPøÍ öPõsk {Ö©®
£õv¨£øh¢u \μUQ¸¨¦ |mhzøu PnUQk.
¹.

\μUQ¸¨¦ 1–1–1990 40,000

1990–À öPõÒ•uÀ 1,45,000

1990–À ÂØ£øÚ 2,00,000

31–12–1990–À \μUQ¸¨¦ 25,000

1991–® BsiÀ w HØ£mh |õÒ 1,52,200

Áøμ°»õÚ öPõÒ•uÀ

1991–® BsiÀ w HØ£mh |õÒ 1,89,000

Áøμ°»õÚ ÂØ£øÚ

17. Amitabh keeps his books under single entry system. Assets and
liabilities on 31-12-93 and 31-12-94 stood as follows:

31-12-93 (Rs.) 31-12-94 (Rs.)

Cash 10 2,000

Bank balance 990 10,000

Stock 7,000 10,000

Sundry debtors 15,000 20,000

Furniture 3,000 3,000

Sundry creditors 3,000 6,000

He introduced an additional capital of Rs. 3,000 during 1994.

He withdrew Rs. 7,000 for his domestic purpose. Find out the
profit for 1994.

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Aªuõ¨ AÁ¸øh¯ HkPøÍ JØøÓ £vÄ •øÓ°À £μõ©›zx

Á¸QÓõº. 31–12–1993 ©ØÖ® 31–12–1994® BskUPõÚ
ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PÒ ¤ßÁ¸©õÖ:

31—12–-93 (¹.) 31-–12-–94 (¹.)

öμõUP® 10 2,000
Á[Q C¸¨¦ 990 10,000
\μUQ¸¨¦ 7,000 10,000
£Ø£» PhÚõÎPÒ 15,000 20,000
AøÓP»ß 3,000 3,000
£Ø£» PhÜ¢÷uõº 3,000 6,000

1994 AßÖ AÁº Cmh TkuÀ •uÀ ¹. 3,000. AÁ¸øh¯ ö\õ¢u

÷uøÁUS ¹. 7,000 Gkzx öPõshõº. 1994–® BskUPõÚ
C»õ£zøu PnUQk.

18. What are the objectives of accounting?

PnUQ¯¼ß ÷|õUP[PÒ ¯õøÁ?

19. From the following details find out the credit purchases and
total purchases:

Rs. Rs.

Cash purchases 29,000 Bills payable paid during the year 10,500

Bills payable (Opening) 7,500 Purchase returns 1,500

Bills payable (Closing) 2,500 Allowances from creditors 800

Creditors (Opening) 20,000 Bills payable dishonored 300

Creditors (Closing) 18,000

Cash paid to creditors 25,000

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¤ßÁ¸® ÂÁμ[PøÍ öPõsk Phß öPõÒ•uÀ ©ØÖ® ö©õzu

öPõÒ•uø» PnUQk.
¹. ¹.

öμõUP öPõÒ•uÀ 29,000 |h¨£õsiÀ ö\¾zv¯ 10,500

ö\¾zxÁuØS›¯ ©õØÖ^mk

ö\¾zxÁuØS›¯ 7,500 öPõÒ•uÀ v¸¨£® 1,500

©õØÖ^mk (öuõhUP®)

ö\¾zxÁuØS›¯ ©õØÖ^mk (CÖv) 2,500 PhÜ¢÷uõ›h® ö£ØÓx 800

PhÜ¢÷uõº (öuõhUP®) 20,000 AÁ©vUP¨£mh 300

ö\¾zxÁuØS›¯ ©õØÖ^mk

PhÜ¢÷uõº (CÖv) 18,000

PhÜ¢÷uõ¸US ö\¾zv¯ öμõUP® 25,000

SECTION C — (3  10 = 30 marks)

Answer any THREE questions.

20. Record the following transactions completed during the month of

March 1999 in the journal.
Mar Rs.

1 Paid rent for the month 600

2 Paid cash for office stationery 60

8 Purchased office equipment on account 10,000

13 Paid advertisement expenses 600

15 Received cash from Kumar on account 8,000

18 Paid Maran on account 4,000

25 Withdrew cash for personal use 2,000

29 Paid telephone bill 600

31 Paid for repairs to typewriters 300

31 Paid electricity bill for the month 400

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¤ßÁ¸® |hÁiUøPPøÍ ©õºa 1999–® Bsiß SÔ¨÷£miÀ

£vÄ ö\´P.
©õºa ¹.

1 ©õuÁõhøP ö\¾zv¯x 600

2 A¾Á»P GÊxö£õ¸ÐUS ö\¾zv¯ öμõUP® 60

8 A¾Á»P ö£õÔPÒ Áõ[Q¯x 10,000

13 ÂÍ®£μ ö\»ÄPÒ ö\¾zv¯x 600

15 S©õ›h® ö£ØÓ öμõUP® 8,000

18 ©õÓÝUS ö\¾zv¯x 4,000

25 ö\õ¢u ÷uøÁUS £n® Gkzux 2,000

29 öuõø»÷£] Pmhn® ö\¾zv¯x 600

31 umha_ ö£õÔ £Êx £õº¨¦US ö\¾zv¯x 300

31 ©õu ªß\õμ Pmhn® ö\¾zv¯x 400

21. Prepare a Trading and Profit and Loss account for the year
ending 31stMarch 2001 and a balance Sheet as on that date from
the following balances:
Particulars Rs. Particulars Rs.

Capital 52,000 Sundry debtors 31,000

Sales 1,01,000 Purchases 72,000

Purchase returns 1,900 Rent 560

Opening stock 22,000 Carriage inwards 390

Furniture and fittings 5,500 Bad debts 160

Sundry creditors 6,200 Postage and telegrams 210

Investments 16,700 Travelling expenses 550

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Particulars Rs. Particulars Rs.

Salaries 1,800 Cash at bank 3,270

Sales returns 5,200 Wages 1,300

Printing and stationery 240 Insurance 220

Adjustments:

(a) Salaries outstanding Rs. 150

(b) The closing stock Rs. 18,500

(c) Insurance was prepaid Rs. 30

(d) Charge 10% depreciation on furniture

¤ßÁ¸® C¸¨¦PøÍ öPõsk 31–©õºa 2001–® BskUPõÚ

¯õ£õμ, C»õ£|mh PnUS ©ØÖ® A¢|õøͯ C¸¨¦
{ø»USÔ¨ø£²® u¯õº ö\´P.
ÂÁμ[PÒ ¹. ÂÁμ[PÒ ¹.

•uÀ 52,000 £Ø£» PhÚõÎPÒ 31,000

ÂØ£øÚ 1,01,000 öPõÒ•uÀ 72,000

öPõÒ•uÀ v¸¨£® 1,900 ÁõhøP 560

öuõhUP \μUQ¸¨¦ 22,000 EÒyUS T¼ 390

AøÓP»ß ö£õ¸zxPÒ 5,500 ÁμõUPhß 160

£Ø£» PhÜ¢÷uõº 6,200 u£õÀ ©ØÖ® u¢v 210

•u½kPÒ 16,700 ÷£õUSÁμzx ö\»Ä 550

\®£Í® 1,800 Á[Q°¸¨¦ öμõUP® 3,270

ÂØ£øÚ v¸¨£® 5,200 T¼ 1,300

Aa_ ©ØÖ© GÊxö£õ¸Ò 240 Põ¨¥k 220

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\›PmkuÀPÒ:

(A) öPõk£h÷Ási¯ \®£Í® ¹. 150

(B) CÖv \μUQ¸¨¦ ¹. 18,500

(C) •ßTmi ö\¾zv¯ Põ¨¥k ¹. 30.

(D) AøÓP»ß «x 10% ÷u´©õÚ® }USP.

22. The following errors were found in the books of

Prabhakar & Sons. Give the necessary entries to correct them:

(a) Salary of Rs. 1,000 paid to a Mohan due to him has been

debited to his personal account.

(b) Rs. 1,500 paid in cash for a typewriter was charged to office

expenses account.

(c) Rs. 5,000 paid for furniture purchased has been charged to

purchases account.

(d) Repairs made were debited to Building account for Rs. 250.

(e) An amount of Rs. 500 withdrawn by the proprietor for his

personal use has been debited to trade expenses account.

(f) Rs. 200 received from Shanthy & Co., has been wrongly

entered as from Shajahan & Co.,

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¤μ£õPº ©ØÖ® \÷PõuμºPÒ HkSÎÀ C¸¢x ¤ßÁ¸® ¤øÇPÒ

PshÔ¯¨£mhÚ. AuøÚ \›ö\´ÁuØPõÚ \›¯õÚ £vøÁ u¸P.

(A) ÷©õPÝUS ö\¾zv¯ \®£Í® ¹.1,000–I AÁ¸øh¯ ö\õ¢u

PnUQÀ £ØÖ øÁUP¨£mhx.

(B) umha_ ö£õÔUS ö\¾zv¯ öμõUP® ¹. 1,500 –I A¾Á»P

ö\»Ä PnUQÀ GÊu¨£mhx.

(C) AøÓP»ß Áõ[P ö\¾zv¯ öμõUP® ¹.5,000 –I öPõÒ•uÀ

PnUQÀ GÊu¨£mhx.

(D) £Êx£õº¨¦ ö\»Ä ¹. 250 Pmih® PnUQÀ £ØÖ

øÁUP¨£mhx.

(E) E›ø©¯õÍμõÀ ö\õ¢u £¯ß£õmiØS GkUP¨£mh öuõøP

¹. 500 ¯õ£õμ ö\»Ä PnUQÀ £ØÖ øÁUP¨£mhx.

(F) \õ¢v ©ØÖ® ÷PõÂh® ö£ØÓ öuõøP ¹. 200 –I uÁÖu»õP

\õáíõß ©ØÖ® ÷Põ GÚ £v¯¨£mhx.

23. Abi & Co. purchased a machine on 1.1.1995 for Rs. 9,250 and
immediately spent Rs. 750 on its erection. On 1.7.1996, it
purchased another machine for Rs. 2,500 and 1.7.1997, it sold off
the first machine purchased in 1995 for Rs. 7,000 and on the
same date it purchased another machine for Rs. 6,250. On
1.7.1998 the second machine purchased for Rs. 2,500 was also
sold off for Rs. 500. Depreciation was provided on the machinery
on written down value basis at 10% p.a. Give machinery account
for four years commencing from January 1, 1995.

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1–1–1995 AßÖ A¤ ©ØÖ® ÷Põ ¹. 9,250–US C¯¢vμ® JßøÓ

Áõ[Q¯x. ÷©¾® EhÚi¯õP {ÖÄÁuØS ¹. 750 ö\¾zv¯x.
1–7–1996 AßÖ ©ØöÓõ¸ C¯¢vμ® ¹. 2,500–US Áõ[P¨£mhx.
÷©¾® 1–7-–1997 AßÖ 1995–À Áõ[Q¯ •uÀ C¯¢vμzøu
¹. 7,000US ÂØP¨£mhx. A÷u |õÎÀ ÷©¾® J¸ C¯¢vμ®
¹. 6,250 Áõ[P¨£mhx. 1-–7–1998 AßÖ ¹. 2,500 –US Áõ[Q¯
CμshõÁx C¯¢vμzøu ¹. 500 -–US ÂØP¨£mhx. SøÓ¢u ö\À
©v¨¦ •øÓ°À BskUS 10% ÷u´©õÚ® }UP¨£h÷Ásk®.
áÚÁ› 1, 1995 •uÀ |õßS BskUPÐUPõÚ C¯¢vμ PnUøP
u¸P.

24. Rathinam keeps his books under single entry system. From the
following information prepare trading and P & L account and
Balance sheet as on 31-12-91.

Assets and Liabilities

31.12.1990 (Rs.) 31.12.1991 (Rs.)

Debtors 16,300 21,250

Stock 8,330 11,220

Furniture 850 850

Creditors 5,100 3,780

Other transactions:

Rs. Rs.

Cash received from debtors 52,680 Cash sales 1,275

Cash paid to creditors 37,400 Cash purchases 4,250

Salaries 10,200 Discount received 595

Rent and taxes 1,275 Discount allowed 255

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Rs. Rs.

Other expenses 1,530 Returns inwards 850

Drawings 2,550 Return outwards 680

Additional 1,700 Bad debts 170

Capital

Adjustments:

Write off depreciation of 5% on furniture. Create a reserve of

1% on debtors for doubtful debts.

öμzvÚ® AÁ¸øh¯ HkPøÍ JØøÓ £vÄ •øÓ°À £μõ©›zx

Á¸QÓõº. ¤ßÁ¸® ÂÁμ[PøÍ öPõsk 31–12–1991–®
BskUPõÚ Â¯õ£õμ, C»õ£|mh PnUS ©ØÖ® C¸¨¦{ø»U
SÔ¨ø£ u¯õº ö\´P.

ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PÒ

31.12.1990 (¹.) 31.12.1991 (¹.)

PhÚõÎPÒ 16,300 21,250

\μUQ¸¨¦ 8,330 11,220

AøÓP»ß 850 850

PhÜ¢÷uõº 5,100 3,780

Cuμ |hÁiUøPPÒ:
¹. ¹.

PhÚõÎPÎh® ö£ØÓ öμõUP® 52,680 öμõUP ÂØ£øÚ 1,275

PhÜ¢÷uõ¸US ö\¾zv¯x 37,400 öμõUP öPõÒ•uÀ 4,250

\®£Í® 10,200 uÒУi ö£ØÓx 595

ÁõhøP ©ØÖ® Á›PÒ 1,275 uÒУi AÎzux 255

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¹. ¹.

Cuμ ö\»ÄPÒ 1,530 EÒv¸¨£® 850

Gk¨¦ 2,550 öÁÎv¸¨£® 680

TkuÀ •uÀ 1,700 ÁõμõUPhß 170

\›UPmkuÀ:

AøÓP»ß «x 5% ÷u´©õÚ® }USP. PhÚõÎPÒ «x 1% Áõμõ

I¯UPhß JxUS E¸ÁõUSP.

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