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What is accounting principles. Explain the diff rules for journalizing the transactns with eg, What is trial balance . explain its objectives. What do you mean by depreciation. What are its causes. What is schedule of changes in working capital. Explain with eg. Explain the term funds and flow in respect of fund flow statements.describe various sources and uses of funds 7. Explain the meaning of cash flow statement. Discuss its utility Sec b: 1. Prepare fund flow statement: plzz dekh lena thoda gadbad bnaya hai..:p Liability 2010 2011 Euity sh 240000 3 60000 Sec prm 24000 Gen resv 18000 27000 Pl ac 58500 62400 Debentr 15% --78000 Provsn for taxation 29400 32700 trade creditors 1004500 109200 assets bulding machniry furniture stock debtrs bank 2010 166200 106800 7200 66300 109500 14400 2011 339600 153900 4500 78000 117300 12000

total

470400

705300

Addntnl info: 1.tax paid during the year : 30000 2. dep : On furniture: 1200 On mach : 38400

Prepare trail balance , teading and pl kripa karke dare na .. smjh ajaega Debit Capital Drawings Furniture Purchase Sales Debtors Creditrs 5000 15000 150000 25000 30000 1500 3500 1500 1000 15000 250 500 22500 5500 750 34000 20500 5500 14500 17500 7000 250000 credit 50000

Purchse return Sales return Adv exp Rent Br Bp Dis allwd Dis recv Plant n mch Carriage inward Carriage outward Op stock Trade exp Salaries Cash in hand Ccash at bank

Wages Total

2000 339000 339000

Additional info: Closing stock : 12500 Outstanding rent : 500 Prepaid adv exp : 300 Provide 5% bad n doubtful debts Provide 2 % dis on debtrs Provide 2% dis on creditors

10. write short note on any 2 : 1. cash flow from operating activities 2. . cash flow from investing activities 3 cash flow from finaning activities

Sec c: 1. Diff users of accounting 2. Ledger?/ explain format and columns of ledger ac 3. Define dilapidations 4. Fund from operations?? 5. How closing stock is valued under convention of conservatism?

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