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AF-1510
B.Com. DEGREE EXAMINATION, APRIL 2010
Commerce
BUSINESS MATHEMATICS
(CBCS / 2008 Onwards)
AF-1510
BCO4C4
Duration : 3 Hours Maximum : 75 Marks
Part - A (10 ×2 =20)
Answer All Questions.
1. What is compound Interest ?
+c¡ oc, o¬_aæ o¬¬ ·
2. What do you mean by ‘Depreciation’ ?
c_Laa¬a o¬o_¬ coa_a ±aao ·
3. Define Logarithm.
ac+a+ oa¡ææ++ma __+.
4. Solve
4
l og 256 2
.
_ã++ .
4
l og 256 2
.
5. What is set ?
+ma o¬_aæ o¬¬ ·
6. Explain the Venn Diagram
com oc_a_ æa+_+.
7. Define probability
_+¸_+ø oa¡±g.
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AF-1510
8. What is conditional probability ?
_o__a¬+_co¡__oocc _+¸_+ø o¬_aæ o¬¬ ·
9. Explain Theoritical distribution
c+acoa¡ o¿oo¡oæ+aa æa+_+.
10. What is Binominal Theorem ?
a_goç_ c___a o¬_aæ o¬¬·
Part - B ( 5 ×5 =25 )
Answer All questions.
11.a. Write a short note on
(i) Bankers discount
(ii) True discount
óg __oç oa¡+.
(i) o+õ±aaã _a_o,
(ii) amaa _a_o,
Or
b. Find the present value of an annuity of Rs.5000 p.a. for 10 years,
the interest being 4 % p.a. compounded annually.
o_c____ = ~ o_a +c¡ oc, +m+õ¡a+ææ ìo o_c++_+_
o_ca _. eooo gm¡_ c_aa+±a+ cog_ga __oa±a gm¡
c_aa+a± +am+.
12.a. Prove the laws of Logarithms.
ac+a+ æ_+aa __o.
Or
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AF-1510
b. Show that

1 1
3 2
l og 72 l og3
l og 27+ l og 64
=1

1 1
3 2
log 72 l og3
l og 27+ l og 64
=1
- o¬+ +ac¡+.
13.a. Using Venn Diagram verify      
A B C A B A C       .
comoca _æa omoaã++.
     
A B C A B A C      
(Or)
b. Explain De-Morgan’s Law.
±- aaã+¬a æ_+aa æa+_+.
14.a. State Baye’s Theorem on probability.
coæa¬ _+¸_+ø c____a_ +g+.
(Or)
b.A bag contains 5 white and 3 black balls. 2 balls are drawn at
random one after without replacement. Find the probability that
both the balls drawn are black ?
¡_ +acææ e coaaa. s +_oç o_g+a aaa¬. Q¡m¡
o _g+aa ¡¬_ ¬o¬ ¡¬_ a + o ¡_ g_
__o oo c oa c o o c ææaæ. Q¡m¡ o_g+_a +_ooa+
_+¸_+ø o¬¬·
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AF-1510
15.a Explain the importance of Binominal Theorem.
a_goç c_____¬ _+õ±_go_a_ æa+_+.
(Or)
b.In a binominal distribution consisting of 5 independent traits
probability of 1 and 2 successes are 0.4 and 0.2. Find the
parameter P of the distribution.
qã a_goç o¡oæ¬ e oaão__ _±_ó+oæ ì a_ga z co__+o¬
_+¸_+ø+o¬ _a_c± o.=. o.z o¡oæ¬ omoaø Py +am+.
Part - C ( 3 ×10 =30 )
Answer Any Three Questions.
16. The difference between the compound interest and simple
interest is Rs.384.60 number of years = 4, Rate of
interest =10 %. Find the principal.
+c¡ oc,+_a _¬oc,+_a aaa æ__±aoa _. se=.eo.
o_c++a = = . oc,o_a = ìo ~. __aæ+ +am+.
17. Simplify :
32 125 135
81 64 72
7log +10log +12log
+_+_+ .
32 125 135
81 64 72
7log +10log +12log
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AF-1510
***
18. If    
1234 3456 A , , , B , , ,   and  
15678 C , , , ,  verify that
     
A B C A B A C      
   
1234 3456 A , , , B , , ,   a_ga  
15678 C , , , ,  o¬æ
     
A B C A B A C       a± omoaã++.
19. State and prove addition and Multiplication Theorem of
probability.
_+¸_+æ¬ +ccæ a_ga co_++æ c____a_ o__ _gø+.
20. Using Binomial expansion method find the missing term.
Year : 1997 1998 1999 2000 2001
Production : 20 30 50 ? 80
a_goç æmø _a_ _æaa+ æ¡occ a_oao +m+õ¡+.
gm¡ . ìooz ìooe ìooo zooozooì
a_o__ . . zo so eo · eo
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AF-1400
B.Com/ B.Com (CA)/ B.Com (CS) DEGREE
EXAMINATION, APRIL 2010
Second Semester
CBCS
COMMERCE
PART I - OFFICE METHODS (∂KkÈÔ xÁ≈Ô^)
(2008 Onwards)
(COMMON FOR B.Com, B.Com CA, B.Com CS)
AF-1400
BCO/ BCC/ BCS 211
Duration : 3 Hours Maximum : 75 Marks
Part - A (10 ×2 =20)
Answer ALL Questions
1. What is Centralization ?
Á\B©√|›m>_ ®[≈V_ ®[™ ?
2. What is Oral communication ?
kVFÿ\Va >Ôk_ ÿ>V¶ÏA ®[≈V_ ®[™ ?
3. Define : Files
kÁ´BÆ : ºÔV©AÔ^.
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AF-1400
4. What do you mean by work chart ?
√Ë kÁ´√¶D ®[≈V_ ®[™ ?
5. What is the need for effective records maintenance ?
√]ºk|ÔÁ· √´V\ˆ›>o[ º>ÁkÔ^ BVÁk ?
6. What do you mean by office records ?
∂KkÈÔ √]ºk|Ô^ ®[≈V_ ®[™ ?
7. What is outward mail ?
ÿkπfl ÿƒ_KD >√V_ ®[≈V_ ®[™ ?
8. What are special features of computers ?
ÔËËl[ >M› >[Á\Ô^ BVÁk ?
9. Mention the special feature of E - mail.
t[™fiƒo[ >M›>[Á\ÁB z§©∏|Ô.
10. What is index ?
∑‚¶Ô´V] ®[√m BVm ?
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AF-1400
Part - B (5 ×5 =25)
Answer ALL Questions
11. a. Discuss the importance of Proof reading.
∏Áw› ]Ú›>o[ x¬˛B›mk›Á> s·¬zÔ.
(OR)
b. Why is office management important ?
∂KkÈÔ º\ÈVıÁ\ ∞[ x¬˛B›mkD ÿ√Æ˛≈m ?
12. a. Discuss the facilities that should be available in an office for its
effective functioning.
E≈Õ> xÁ≈l_ ∂KkÈÔD ÿƒBÈVu≈ ÷Ú¬Ô ºkıΩB
kƒ]Ô^ BVÁk ?
(OR)
b. What are the disadvantages of oral communication ?
kVF ÿ\Va› >Ôk_ ÿ>V¶Ï∏[ yÁ\Ô^ BVÁk ?
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AF-1400
13. a. Discuss about any four office equipments and their advantages.
∂KkÈ ÷BÕ]´∫Ô^ ∞º>–D ÂV[˛Á™¬ ̧ ∂>[
Â[Á\ÔÁ· s·¬zÔ.
(OR)
b. What are the merits of decentralization ?
∂]ÔV´ Á\B©√|›>o[ Â[Á\Ô^ BVÁk ?
14. a. Why is central filing important ?
Á\B¬ºÔV©∏¶_ ∞[ x¬˛B›mkD ∂Á¶˛≈m ?
(OR)
b. Write short notes on continuous stationary.
EÆz§©A kÁ´Ô : ÿ>V¶Ï ®ømÿ√VÚ^.
15. a. Why is it important to send the mails quickly ?
sÁ´kVÔ ∂fiƒ_ ∂–©Ak][ x¬˛B›mkD BVÁk ?
(OR)
b. What are the uses of computer in a modern office ?
ÂT™ ∂KkÈÔ›]_ ÔË©ÿ√V§l[ c√ºBVÔ∫Ô^
BVÁk ?
5
AF-1400
Part - C (3 ×10 =30)
Answer any THREE Questions
16. What is meant by written communication? Mention its merits and
demerits.
®ø›m JÈ >Ôk_ ÿ>V¶ÏA ®[≈V_ ®[™ ? ∂>[ Â[Á\
yÁ\ÔÁ· z§©∏|Ô.
17. What are the types of reports ?
∂§¬ÁÔl[ √_ºkÆ kÁÔÔ^ BVÁk ?
18. How will you measure the work in an office ?
ŒÚ ∂KkÈÔ›][ ºkÁÈÁB ®ÀkVÆ Ô¬˛|TÏ.
19. Discuss the stages involved in establishing mailing department.
∂fiƒ_ mÁ≈ÁB ∂Á\¬zDÿ√Vøm ®øD WÁÈÔÁ·
skˆ¬Ô.
20. Discuss the importance of commerce in an office.
∂KkÈÔ›]_ kËÔsBo[ x¬˛B›mk›Á> ÌÆÔ.
***
1
AF-1499
Section - A (10 x 2 = 20)
Answer ALL Questions
1. Differentiate Journal with Ledger.
. .. .yá, . ;. .yá . .
2. What is Imprest System?
• . .j • : ·
3. State the limitation of Accounting.
. v .: .
4. Illustrate the Error of Commission with examples.
v v :; . .
AF-1499 BCO1C1
B.Com., DEGREE EXAMINATION, APRIL 2010
First Semester
Commerce
ADVANCED ACCOUNTANCY - I
(CBCS—2008 Onwards)
Duration : 3 Hours Maximum : 75 Marks
2
AF-1499
5. What are adjustment entries?
› . á . . v: ·
6. What are the causes of Depreciation?
va: : :; v: ·
7. Difference between Capital Receipts and Revenue Receipts.
‰ :v á, : :v á
.: .
8. Explain the difference between Trading Account and Profit and
Loss Account.
v:.:; á, :. .. á
.: .
9. What is Average Clause?
;: › ; : ·
10. How would you ascertain loss of Stock in the event of Fire
Occured?
: ... ; . . : :v.
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AF-1499
Section - B (5 x 5 = 25)
Answer ALL the questions
11. a. What are the Basic Accounting Concepts and Conventions?
v .. .. .: a á
v :..: v: ·
(OR)
b. Journalise the following transactions: Rs.
i. Salary paid to Aarthy 30,000
ii. Goods withdrawn by Proprietor for personal use 2,000
iii. Discount received from a Creditor 50
iv. Rs. 20,000 worth of Stock was purchased
at 25% Trade Discount.
á . . . . .
i. ù v á. á o,ooo
ii. : . v: › av: ù
; z,ooo
iii. . : . . ..á o
iv. . zo,ooo a . : ; : v
z á v:.:; . . .... .
4
AF-1499
12. a. Explain the various methods of Rectification of Errors.
. • › .
(OR)
b. The Cash Book of a Trader showed credit balance of
Rs. 875 on 31st December, 2008. On verification with the
Bank Pass Book it was found that:
i. A Cheque for Rs. 300 dishonoured was not entered in
the Cash Book.
ii. Bank Charges amounting to Rs. 10 were not recorded
through the Cash Book.
iii. There was a wrong credit of Rs. 750 in the Cash Book.
iv. Cheque for Rs. 580 paid into a branch of the Bank on
31st December had not been entered in the Pass Book.
v. Interest amounting to Rs. 970 was recorded by the Bank
and entered only in the Pass Book.
vi. A Cheque for Rs. 250 was paid into the Bank for
collection but the Cash Book showed no entry for it.
Prepare a Bank Reconciliation Statement as on 31st
December, 2008.
5
AF-1499
1 á.ù zoo ù › ;: .j . ¯
; .j :. . :
vyá .: a: ... .
i. . oo : : a .... . ;:
. . v .
ii. .. á . 1o ;: . . v .
iii. ;: . : . ¯ o ;
... .
iv. . o : : 1 á.›
.... : . . v .
v. . »¯o v . .
. v.... .
vi. . z o a . : : :
...... . : ;: . .
vv .
zoo á. : › . á .. v v:ù
v .
6
AF-1499
13. a. Discuss the Merits and Demerits of various methods of
calculating Depreciation.
va: . • a a á
.:. . › .
(OR)
b. On 1st January, 2006 machinery was purchased by Aarthy
for Rs. 50,000. On 1st July, 2007 additions were made to
the extent of Rs. 10,000. On 1st April, 2008 further
additions were made to the extent of Rs. 6,400.
On 30th June, 2009 machinery original value of which was
Rs. 8,000. On 1st January, 2006 was sold for Rs. 6,000.
Aarthy closes her books on 31st December each year.
Show machinery account for 4 years in the Books of Aarthy,
if depreciation is charged 10% at original cost method.
zooc › 1 . o,ooo a . : v ;
ù : y :ù. zoo¯á .á 1á
: . 1o,ooo a . : v ;
: y :ù. zoo á .á .; 1á . c,1oo
; v ;á : y :ù.
zoo á .á oá zoocá .á › 1á
v : v . ,ooo a .j .v . c,ooo
.... . ù : .• á á.
1á • :ù.
ù . v ; : .á
v:› á. a á va: á 1o á
v ; . . á.
7
AF-1499
14. a. Distinguish between an Income and Expenditure Account and
a Profit and Loss Account.
a: á, :. ..
á .: v: .
(OR)
b. Mr. Mithilesh Kumar submits you the following information
for the year ended 31.3.2009. Rs.
Stock 1.4.2008 150,500
Purchases 437,000
Manufacturing Expenses 85,000
Expenses on Sale 33,000
Expenses on Administration 18,000
Financial Charges 6,000
Sales 625,000
During the year damaged goods costing Rs. 12,000 were
sold for Rs. 5,000. Barring the above transaction the Gross
Profit has been @ 20% on Sales.
Compute the Net Profit of Mithilesh Kumar for the year
ended 31.3.2009.
8
AF-1499
zoo» .á a:ù a: á 1á y. • .yá
. a:ù . › v:.:;
.á a:
aù :ù. .
; .j (1.1.o , 1 o, oo
: • 1 ¯,ooo
. : ,ooo
. : ,ooo
ù : 1 ,ooo
v c,ooo
. cz ,ooo
...: . 1z,ooo a . : ;
a . . ,ooo .... .
. zo¼ a: :.a: á.
zoo»á .á a:ù 1á y. • .yá
a:ù ;
:. .
9
AF-1499
15. a. Explain the procedure for ascertaining claim for Loss of
Stock.
; . :. .j› a : á v
• v .
(OR)
b. Aarthy Traders have taken out a Fire Policy of Rs. 80,000
covering its stock in Trade. A fire occurs on 31st March,
2009 and stock was destroyed with the exception of the
value of Rs. 20,680. Following particulars are available from
the books of accounts of the Firm. Rs.
Stock (01.04.2008) 30,000
Purchases to the date of the fire 130,000
Sales to date of fire 90,000
Commission paid to purchase manager on
purchases 20%
Carriage paid on purchase 800
Average Gross Profit on cost 50%
The policy was subject to average clause. You are required
to calculate claim for loss of stock.
10
AF-1499
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:. . zoo»á .á a:ù 1á
v . ... . . zo,c o a . :
; ; v ; .:v .. .
á
. . . .
; .j (1.1.zoo , o,ooo
. ... ; :
: • 1 o,ooo
. ... ; :
. »o,ooo
: • : : •
a : .... z¼
: • : ; oo
. ;: › :.á o¼
:. .: v: ;: › ; : .
; . : :. › a :; .
11
AF-1499
Section - C (3 x 10 = 30)
Answer any THREE questions.
16 Journalise the following transactions in the books of Sanchana
Doss.
July 2009 Rs.
1 Sanchana Doss Started her Business with Cash 70,000
3 Deposited into Bank 50,000
4 Purchased goods from X for Cash 5,000
5 Bought goods on Credit from Y 6,000
6 Returned goods to Y 1,000
10 Sold goods for Cash to Mr. A 6,000
15 Sold goods to Mr. B 6,000
16 Mr. B returned goods 1,000
17 Drew from Bank for personal use 5,000
25 Paid to Y in full settlement by Cheque 4,800
26 Received a Cheque from Mr. B in full settlement 4,900
27 Drew Cash for Personal purposes 10,000
30 Dre Cash from Bank for Office use 5,000
31 Paid Salaries to Staffs 5,000
31 Issued a Cheque for Rs. 3,000 in favour of
Aarthy towards rent for July.
31 Withdrew Goods for Private use 1000
12
AF-1499
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. a: : ... .
› v . . .
zoo» .á .
1 : : . ¯o,ooo •
v:.:;á . y :ù.
v : o,ooo
1 X . › . ;: : v
: • ,ooo
Y . › . . : v
: • c,ooo
c Y . ; 1,ooo
1o A . ;: ; c,ooo
1 B . ; c,ooo
1c B . ; 1,ooo
1¯ : . v:
. á ,ooo
z Y . › : :
ù vv.... 1, oo
zc B . › . : : .
ù .... 1,»oo
z¯ : . v: ;: á 1o,ooo
o : :
;: á ,ooo
1 a: :. : ù .
. ,ooo : : .... .
1 : . v: : ; a .j
. 1,ooo .... .
13
AF-1499
17. Prepare a Bank Reconciliation Statement as at 30th June, 2009
for M/s. Senthil Kumar Private Ltd from the information given
below. Rs.
i. Bank overdraft as per Cash book on
30th June, 2009. 110,450
ii. Cheque issued on 20th June but not yet
presented. 15,000
iii. Cheques deposited but not yet credited to
account. 22,750
iv. Bills for collection not advised by Bank but
credited to the account. 47,200
v. Interest deposited by Bank on 27th June
but no advice received 12,115
vi. Subsidy received from Govt. authorities by
Bank on the Customer’s behalf and credited
to the account 47,200
vii. Amount wrongly Debited by the Bank 2,400
viii. Amount wrongly Credited by the Bank 5,000
zoo» .á a: á o • .yá a:ù
v:ù á . .. á
.. . › . á .. v v:ù v . .
i. zoo» o ;: . a ;. 11o,1 o
ii. a: á zoá ....
: : v: aù 1 ,ooo
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AF-1499
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; ... zz,¯ o
iv. . v a: .
; .... :
; 1¯,zoo
v. zoo»á .á z¯ . v:
. .... :
.. 1z,11
vi. : v: ; : á v
a: vá v: ; .... zz,ooo
vii. v: : . ....
: z,1oo
viii. v: : ; ....
: ,ooo
18. Aditha Dass Co purchased a Second Hand Machine on 2nd
January, 2005 for Rs. 160,000. Overhauling and Erection charges
Rs. 40,000. Another machine was purchased for Rs. 80,000 on
1st July, 2005.
On 1st July, 2007 the machine installed on 1st January, 2005 was
sold for Rs. 1,00,000. On the same date another machine was
purchased for Rs. 30,000 and was installed on 30th September,
2007.
15
AF-1499
Under the existing practice the Company provides Depreciation @
10% p.a on Original Cost. However from the year 2008 it
decided to adopt Written Down Value Method and to charge
Depreciation @ 15% p.a. This change was to be made with
retrospective effect.
Prepare Machinery Account in the books of Aditha Doss
Company for the year 2005 to 2008.
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1á v . 1,co,ooo . v v ;á
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.: : . 1o,ooo ..... .
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a á v ;á : y .
zoo¯á .á a: á 1á v , zoo á .á
› 1 : v v ; . 1,oo,ooo
.... .
a á . o,ooo : ....
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. ... . : zoo á .á
.• v a: a . 1
á va: á .... .
zoo • zoo .á ; : : .
v ; v:ù v .
16
AF-1499
19. Prepare Receipts and Payments Account for the year ending 31st
March, 2009 and the Balance Sheet as on that date from the
following:
Income and Expenditure Account for the year
ending 31st March, 2009
Expenditure Rs. Income Rs.
Salaries 29,500 Interest 10,000
Stationery 5,000 Donations 15,000
Taxes and Rent 2,500 Subscriptions 25,000
Insurance 1,200 Miscellaneous
Other Expenses 1,800 Receipts 300
Depreciation:
Properties 3750
Furniture 120
Books 100 3,970
Surplus 6,330
50,300 50,300
Other Information: 31.3.2008 31.3.2009
Rs. Rs.
Cash in Hand and Bank --- 23,700
Shares & Debentures
(Face Value Rs.3,00,000) 280,000 280,000
Subscription outstanding 7,000 10,000
Subscription received in Advance 1,200 1,600
Salaries outstanding 5,000 1,000
17
AF-1499
Furniture 2,000 1,980
Properties 3,00,000 2,96,250
Investments 1,000 1,000
Books 3,500 3,900
Stationery expenses due 200 300
Stock of Stationery 1,000 800
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.... .. . .
a á .j .j v:ù
v .
a: zoo» a:ù 1
. a: á .
á. á z», oo . 1o,ooo
.: . ,ooo : . 1 ,ooo
› , :. z, oo : z ,ooo
:. 1.zoo ; oo
1, oo
va: á.
: ¯ o
1zo
j 1oo »¯o
. c, o
o, oo o, oo
18
AF-1499
. 1. .zoo 1. .zoo»
. .
.j a á ;: á --- z ,¯oo
. a á . . . ;á
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• 1,ooo 1,ooo
j , oo ,»oo
v
.: . zoo oo
.: . .j 1,ooo oo
20. A fire occurred in the premises of Mithilesh Kumar enterprises,
Tirunelveli on September 1, 2009 and the stock of the value of
Rs. 101,000 was salvaged. The following information was
obtained. Rs.
Purchased for the year ended 31.3.2009 680,000
Sales for the year ended 31.3.2009 11,00,000
Purchases from 1.4.2009 to 1.9.2009 250,000
Sales from 1.4.2009 to 1.9.2009 360,000
Stock 31.3.2008 300,000
Stock 31.3.2009 340,000
19
AF-1499
The Stock on 31.3.2009 was over valed by Rs. 20,000. From
April 2009 Selling Price was lowered by 10%. Calculate the
amount of Claim.
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v : . ... .
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a . .... . zoo»á .á .; . 1o
;á : a . .... . :. › a
:; .
***
1
AF-1500
B.Com. DEGREE EXAMINATION, APRIL 2010
First Semester
Commerce
BUSINESS ORGANISATION
(CBCS—2008 Onwards)
Part - A (10 ×2 =20)
Answer All the questions.
1. What is Industrial Revolution?
: j;. : ·
2. Mention any four features of Co-operative Society.
. á : a .
3. What is meant by Partnership Firm?
..: a á : ·
4. What is called Public Utilities?
.: ..v .:. á
 .. .
5. Who is called Managing Director?
a : a v ù .:ù v:ù·
AF-1500 BCO 1C2
Duration : 3 Hours Maximum : 75 Marks
2
AF-1500
6. What is Break-Even Pricing?
a .j : ·
7. Mention any four problems of Public Utilities.
.: ..v .:. á :
; . .
8. What are Small Scale Industries?
: : ·
9. What is the need for the Government to regulate the Business?
v:.:; ; . v ·
10. Explain any four causes of Oligarchy in Company Management.
a a : a › :; v
:; á : .
Part - B (5 ×5 =25)
Answer All the Questions.
All Questions carry equal marks.
11. a. Describe various types of Trade?
. v: ·
(Or)
3
AF-1500
b. Write a short note on the Evolution of Business.
v:.:; .› :a ù v. . .j
; .
12. a. What are the features of Sole Trader Organisation?
.ù v:.:; a v: ·
(Or)
b. Bring out the differences between Sole Trader and
Partnership.
.ù v:.:;á a á ..: a
. v : .. á .:
v: ·
13. a. Explain the economies of Large Scale Production.
.› v . vyá .: . á
.: : :; a v: ·
(Or)
b. What are the problems of Small Scale Industries?
: : .. á ; v: ·
4
AF-1500
14. a. What are the duties of Board of Directors?
ù : v ; . a v: ·
(Or)
b. Mention any five problems in Management of Organisations.
ù .. á
; .
15. a. What are the Special problems of Public Utilities?
.: . .v .:. . ;
.
(Or)
b. Write a short note on Industrial Policy in India.
v : : . v .j ; .
Part - C (3 ×10 =30)
Answer any Three questions.
All Questions carry equal marks.
16. Describe various Pricing Policies followed by Public Enterprises.
.: .
: . . á v .
5
AF-1500
***
17. What is the Organisation Structure in a Company Management?
a a : a a.j • v: ·
18. Explain the essential requirements of an I deal form of
Organisation.
á : v v: ·
19. Whare are the different forms of Business?
v:.:; . v: ·
20. Discuss the defects of Public Enterprises in India.
.: : .. á .:
v: ·
1
AF-1501
Section - A (10 ×2 =20)
Answer All Questions.
1. What is Trading Bills?
ù v : ·
2. What is meant by Insolvency ?
: .j : ·
3. What is Account Current ?
..j : ·
4. What is Average Due Date?
;: › : : ·
5. What is Normal Loss?
: :; ..á : ·
AF-1501 BCO2C1
B.Com. DEGREE EXAMINATION, APRIL 2010
Second Semester
Commerce
ADVANCED ACCOUNTANCY - II
(CBCS—2008 Onwards)
Duration : 3 Hours Maximum : 75 marks
2
AF-1501
6. What is Invoice Price ?
.:.j : ·
7. What do you mean by Joint Venture ?
: ·
8. Who are called Co-Venturers ?
ù . ù v:ù ·
9. What is meant by Networth ?
; a .j : ·
10. What is Proforma Invoice?
.j a .:.j : ·
Section - B (5 ×5 =25)
Answer All the questions.
11. a. What are the reasons for Dishonour of Bills?
v . a . : :; v: ·
(Or)
3
AF-1501
b. Sivam draws a bill on Murugan at 3 months for Rs. 4,000
on 1.7.2000 and on acceptance, immediately discounts the
bill at 5% p.a. and sends half the proceeds to Murugan. On
the same date, Murugan draws a 3 months bill on Sivamfor
Rs. 2,000 and remits half of the proceeds to Sivam after
discounting the bill at 6% p.a. Murugan is declared as
Insolvent on 31.8.2000 and a First and Final dividend of
20% is received on 15.10.2000.
Pass Journal Entries in the Books of Sivam and Murugan.
á • . 1,ooo a .j ‰ a:
v 1.¯.zoooá v •
: .:ù. á . ¼ .
v .: : • . :ù.
v • á . z,ooo a .j
; a: v , c¼ .
v .: : v . :ù.
• 1. .zooo : : :ù. › .
• á ya: zo¼ : 1 .1o.zooo
. :ù.
á, • • . . .
.
12. a. What is the difference between Trade Bills and
Accomadation Bills.
a: . . . a: . á
.: v: ·
(OR)
4
AF-1501
b. Mani purchased goods, the due dates of which were as
follows:
Rs. 500 due 5th July, 1999
Rs. 800 due 10th August, 1999
Rs. 450 due 25th November, 1999
Rs. 650 due 15th December, 1999
Mani decided to settle whole amount on a particular date.
Calculate his Settlement Average Due Date.
a ; . :.
: • v : .
1»»» . oo
1»»» . 1o . oo
1»»» á.ù z . 1 o
1»»» á.ù 1 . c o
a a: : ; : •
v : . : v ;: ›
: .
13. a. What is Delcredere Commission? Why is such Commission
paid?
v : · v
. . .
(OR)
5
AF-1501
b. Messers. Central India Company of Madras, consigned 100
Tape Recorders to National Company of Hyderanad. The
cost of each Tape Recorder was Rs. 500. Freight Rs. 800.
Account Sales was received from National Company
showing Gross Sale proceeds of 80 units at Rs. 600 each.
The expenses paid and deducted by them were :
Carriage Rs. 20
Establishment Expenses Rs. 130
Commission opn Sales @ 5% Rs. 2,400
Rs. 2,550
Write out the Ledger Accounts in the Books of the
Consignor.
.; v á . , 1oo
.. : á .
;:.: . v .
. oo. .: ; . oo,
á . . v . a:
. o . coo á . . .
ù : . ;... .
. zo
a.j . 1 o
¼ . ; . z,1oo
¹ . 2,5 5 0
. v › . ; v: á.
6
AF-1501
14. a. What are the differences between J oint Venture and
Partnership?
á ..: a á
.: v: ·
(OR)
b. A, B and C enter into a Joint Venture to divide profits
equally. They bought goods from D for Rs. 1,25,000 and
from A for Rs. 25,000. A contributed Rs. 30,000,
B - Rs. 40,000 and C - Rs. 90,000 which amounts were
banked in a Joint Account. They settled their account with D
by Cheque and paid for Carriage and other expenses for
Rs. 7,500. They sold good for each Rs. 65,000 and to E on
credit for Rs. 1,40,000 who accepted a bill for the amount.
The Bill was discounted for Rs. 1,37,000. A was allowed
5% commission on Sales. Show Ledger Accounts.
A, B a á C a. › á
v . :ù. D . › .
.: : . 1,z ,ooo. A . . z ,ooo
: • v ù. A : . o,ooo,
B- . 1o,ooo, C- . »o,ooo
. ... . : : ‰ á
D- • .. , .: ; a
: . ¯, oo .... . : á
. c ,ooo • á, a á
E . . 1,1o,ooo . . v
: a: . : .... .
. . 1, ¯,ooo ..á vv.... . A
. ¼ ; a .... . v:
. ; ; .
7
AF-1501
15. a. From the following information, Calculate the Profit earned
during the year 2006. Rs.
Capital as on 31.12.2006 66,000
Capital as on 1.1.2006 65,000
Drawings during 2006 12,000
Further Capital introduced by him 7,000
: á v zoocá :.
: . ¹ .
‰ á 1.1z.zooc cc,ooo
‰ á 1.1.zooc c ,ooo
zooc .j 1z,ooo
a á • .. .... ‰ á ¯,ooo
(OR)
b. Mohan, a Retail Merchant commenced Business with a
Capital of Rs. 12,000 on 1.1.2006. Subsequently on
1.5.2006, he invested further Capital Rs. 5,000. During the
year he has withdrawn Rs. 2,000 for his personal use. On
31.12.2006, his assets and liabilities were as follows: Rs.
Cash at Bank 3,000
Debtors 4,000
Stock 16,000
Furniture 2,000
Creditors 5,000
Calculate the Profit or Loss made during the year 2006.
a: , ù. 1.1.zooc . 1z,ooo • .
v:.:;á :. :ù. 1. .zooc . ,ooo
a á • v :ù. v :
. z,ooo :ù. 1.1z.zooc ; :
a á .: .j a: . ¹ .
. .j ,ooo
. : 1,ooo
; 1c,ooo
a . .: . z,ooo
. :ù ,ooo
zooc ; :. . .
8
AF-1501
Section - C (3 ×10 =30)
Answer any Three questions.
16 A draws a Bill for Rs. 6,000 and B accepts the same for mutual
accomadation of both of them to the extent of 2/3 and 1/3. A
discounts the same for Rs. 5,640 and remits 1/3 of the proceeds
to B. Before the due date, B draws another bill for Rs. 8,400.
On A inorder to provide funds to meet the first bill. The Second
bill is discounted for Rs. 8,160 with the help of which the first bill
is met and Rs. 1,440 are remitted to A. Before the due date of
the Second bill A became insolvent and B receives a dividend of
50 paise in the rupee in full satisfaction.
Pass the necessary Journal Entries in the Books of A and B.
A . ù . c,ooo : a: .
z/ a á 1/ ù
.v : á B . ù j v :ù. B
. ,c1o . v . 1/
. . :ù. :
• ù • a: . . . á
. : B . ,1oo a : a:
. A :ù. ; . a: .
. 1co . vv... , v: •
a: . á . á ... . 1,11o A
. . . . ; .: a: .
: • ù : : ..:ù. •
: yá . : . : .:v :
. B . : :ù.
A, B .v v: • . ..
. vv á.
9
AF-1501
17. On 1st January, 2002 Anbu owned Rs. 2,000 to Babu. During
the six months ended J une 30, 2002 the transactions were as
follows in the Books of Babu. Rs.
Jan 5 Goods Sold to Anbu 1,000
Feb 15 Cash Received from Anbu 2,000
Mar 25 Goods Purchased from Anbu 1,500
May 2 Goods Sold to Anbu 5,000
June 10 Cash Received from Anbu 1,000
Prepare Account Current to be rendered to Anbu on 30th June
2002. Interest to be calculated at 12% p.a.
zooz › 1 j, .:j . z,ooo . .. :ù.
zooz o • a: .:j
. . . ¹ .
› j ; 1,ooo
.; › 1 j . . ;: á z,ooo
a:ù z j . ; : v 1, oo
a z j ; ,ooo
1o j . . ;: á 1,ooo
zooz o j : v .•
v: . . 1z¼ .
10
AF-1501
18. Gopal of Kodaikanal consigned 100 cases of Orange to Sekar of
Madurai at Rs. 20 per case. He incurred the following expenses:
Packing Rs. 80; Carriage Rs. 10; Railway Freight Rs. 60. During
transit, 5 cases were completely damaged and the balance were
taken delivery of by Sekar. Sekar also spent Rs. 20 for Cartage
and Rs. 30 for Godown Rent. He has sold the entire consignment
at Rs. 30 per case. He forwarded an Account Sales deducting the
expenses incurred and the Commission due to him calculated at
5% on the sale proceeds. Gopal also received Rs. 40 as
compensation for damages from Railways.
Show Consignment Account and Sekar Account in the Books of
Gopal.
: . : :.: a ; ù
. 1oo .. ; . zo á .
v :ù. : . . o, . 1oá,
; .. á . coá v :ù. .v .:
.. • av: .: .. . , .: . ..
;: . : .... . ù . zo
• á, . o . . :. yá : :ù.
ù . yá .. . o á
:ù. ù .v yá .. . o
á :ù. ù .v yá ;
v ¼ yá : .
v . :ù. :.: . 1o
; . . .: . . :ù.
ù ; v : . .... :
:.: j . yá ù
yá v: á.
11
AF-1501
19. What do you understand by Single Entry? How does it differ from
Double Entry?
. . • : · ;. .. .
• á . ·
20. State the salient features of Joint Venture. How does it differ from
Consignment Account?
v j . ,
. á . ·
***
1
AF-1502
B.Com. DEGREE EXAMINATION, APRIL 2010
Second Semester
Commerce
MARKETING
(CBCS—2008 Onwards)
Part - A (10 ×2 =20)
Answer All the questions.
All questions carry equal marks.
1. Define “Marketing”.
v á - ; .
2. What is meant by “Marketing Mix”?
v : ·
3. Give a short note on “Contract Buying”.
.. : • . .j .
4. What is Bonded Warehouse?
.: . . :.. á : ·
AF-1502 BCO2C2
Duration : 3 Hours Maximum : 75 Marks
2
AF-1502
5. State the Types of Product.
.: › .
6. What do you mean by Product Line?
.: :.ù . .: . ù
v: ·
7. What is meant by Personal Selling?
:ù . : ·
8. What is Window Display?
: ; :. : ·
9. What is Administrated Pricing?
ù .... : ·
10. Explain the “Break-Even Analysis”.
› aj . ..: - .
3
AF-1502
Part - B (5 ×5 =25)
Answer All the questions.
All questions carry equal marks.
11. a. State the features of Marketing.
v . v j › .
(Or)
b. Is Marketing “Science or an Art”?
v v : v:·
12. a. What is meant by Buying? List out its methods.
: • : · • › .
. .
(Or)
b. Explain the methods of Selling.
. • .
13. a. What is Test Marketing? State the procedures for it.
.› : : ·
v • › .
(Or)
4
AF-1502
b. State the requisites of a Good Package.
. a a › .
14. a. How the Salesmanship differ from Advertising?
. : á.;
. .
(Or)
b. List out the Consumer Sales Promotion.
ù :ù : . .
› .. .
15. a. Explain the objectives of Pricing.
v ù .. : : .
(Or)
b. List out the legal restrictions on Pricing.
ù .. .. • v: .
› . . .
5
AF-1502
***
Part - C (3 ×10 =30)
Answer any Three questions.
16. What is Consumer Goods? How to classify it.
ù :ù .: : · :
.. :á.
17. Explain briefly the Benefits of Transport.
.: ; .v › : .
18. Discuss elaborately the Product Life Cycle.
.: : . › : : á.
19. List out the various functions of Advertisement.
á.; . . › . . .
20. What are the factors affecting the Price Decision?
ù v • .: á :; v: ·
1
AF-1503
B.Com. DEGREE EXAMINATION, APRIL 2010
Third Semester
Commerce
PRINCIPLES AND PRACTICE OF INSURANCE
(CBCS—2008 Onwards)
Part - A (10 ×2 =20)
Answer All the questions.
1. Define “Risk”.
.ù - ; á .
2. What is meant by “Subrogation”?
“. › a . ” : ·
3. What is Insurable Interest?
:. . av: : á : ·
4. Write short note on “First Loss Policy”.
“ .. .: ” . .j ; .
5. What do you mean by War Risks?
.:ù .ù : ù v: ·
AF-1503 BCO 3C1
Duration : 3 Hours Maximum : 75 Marks
2
AF-1503
6. Write short note on Insurance of Minor.
ù : :. .j ; .
7. What is “Nomination”?
“ va á” : ·
8. Is the Life Insurance Corporation liable if insured person commits
suicide?
y :. v : . ù : v
: .: y :. . á .: ..: a:·
9. What is “Abandonment” in Marine Insurance?
. :. . “ ” : ·
10. Mention the types of Fire Policies.
:. . .: . . .
Part - B (5 ×5 =25)
Answer All the questions.
11. a. What do you understand by Reinsurance?
a :. . . ù v: ·
(Or)
3
AF-1503
b. What are the consequences of Double Insurance?
;. . :. . v: ·
12. a. Explain the types of Premium.
• a v: ·
(Or)
b. How can annuities be classified?
. .j : ;v .. ·
13. a. What are the various factors affecting Risk?
. : . :; v: ·
(Or)
b. Explain detail Medical Examination.
a v . › : .
14. a. Explain the rules regarding nomination of Life Insurance.
y :. . va á v •
.
(Or)
4
AF-1503
b. Discuss the Demerits in Privatising Life I nsurance
Corporation.
y :. v:ùava: :
. á a : .
15. a. Distinguish Life Insurance from Marine Insurance.
y :. . . . :. .
. .
(Or)
b. Explain the rights of Insurer under a Fire Policy.
:. . .: :; › a › .
Part - C (3 ×10 =30)
Answer any Three questions.
16. What are the classification of Insurance Contracts?
:. . .. . v: ·
17. Discuss the elements of premium determination in Life Insurance.
y :. . • aá ;v ..
• .
5
AF-1503
18. Explain the procedures for taking a Life Policy.
y :. .. : • .
19. Explain the Role of LIC in India.
v: . . . . .
20. What are the various clauses in a Marine Policy.
. :. .: : .. á • v ;
v: ·
***
1
AF-1504
B.Com. DEGREE EXAMINATION, APRIL 2010
Third Semester
Commerce
MODERN BANKING - Theory
(CBCS—2008 Onwards)
Part - A (10 x 2 = 20)
Answer ALL the Questions.
All Questions carry equal marks.
1. How are Banks Classified?
: .. .. ?
2. What is a Commercial Bank?
: ·
3. What is a Branch Banking System?
• : ·
4. What is the significance of Foreign Direct Investment?
v ; • • v á v: ·
5. State the limitation of Credit Creation.
. : : .. á .: .
6. State the Resources of Regional Rural Banks.
a . ;: v :; ‰ .
AF-1504 BCO 3C2
Duration : 3 Hours Maximum : 75 Marks
2
AF-1504
7. What is the Minimum Reserve System?
:.j • : ·
8. What is Banking Ombudsman Scheme?
ù ù • : ·
9. What is “e-money”?
. á : ·
10. Write a short note on Currency Chests?
: v ... á .j ; .
Part - B (5 x 5 = 25)
Answer ALL the Questions.
All Questions carry equal marks.
11. a. Explain the evolution of Banking in India.
v: : v › .
(Or)
b. Discuss the merits and demerits of Unit Banking.
a a á : .
12. a. Elaborate the functions rendered by Modern Commerical
Banking.
. › : .
(Or)
b. Bring out the significant role played by Commercial Banks in
the General Economic Development of a Country.
:. .: : :; ù
á . • v á :v . › .
3
AF-1504
13. a. “Loans create Deposits”. Discuss the statement.
. .j : .
v : .
(Or)
b. What are the factors influencing Bank Lending ?
. á • v .: á :;
v: ·
14. a. What is the role of RBI in the Sphere of Agricultural Credit?
:v . v › ù
á . .
(Or)
b. Elaborate on the Internal Organisational Structure of the
Reserve Bank of India (RBI).
v › ù .. a.j • v
› .
15. a. Comment on the recent initiatives taken by the Reserve Bank
of India in the context of e-banking in India.
v: :.ù.: v › ù
a : á :. .
.
(Or)
b. How is “Security Risk” different from “System Risk” in an
e-banking environment?
v v .: :.j
.;: : : .. •
.› . .
4
AF-1504
Part - C (3 x 10 = 30)
Answer any THREE Questions.
All Questions carry equal marks.
16. Describe the different types of Banks and functions performed by
them.
. › .
17. Evaluate the performance of Regional Rural Banks.
a . ;: v v .:. . a . .
18. Briefly explain the various services performed by Commercial
Banks in modern days.
.: á › .
19. Discuss the relevant provisions of the Banking Regulation Act as
regards opening of new Branches, Minimum Paid up Capital and
Reserves.
: á .. . j v .. ,
.. á • , :.j ;
› .
20. Elaborate on the grievance redressal procedure adopted by
Banking Ombudsman.
ù a á ù vyá
. v › .
***
1
AF-1505
Part - A (10 x 2 =20)
Answer ALL Questions
1. Define Statistics.
j v ; á .
2. What is meant by Tabulation?
.. v a : ·
3. Explain the Mean Deviation.
;: › á . › .
4. What is meant by Standard Deviation?
.. . .: ·
5. Describe Rank Correlation.
› :.ùj . › .
AF-1505 BCO 3C3
B.Com., DEGREE EXAMINATION, APRIL 2010
Third Semester
Commerce
BUSINESS STATISTICS
(CBCS-2008 Onwards)
Duration : 3 Hours Maximum : 75 Marks
2
AF-1505
6. Write a short note on Regression Line.
:.ùj .: :. . . .j ; .
7. Mention any two characteristics of Index Number.
. . v j á ;
. .
8. What is meant by Link Relative?
:ù :ùj : ·
9. Explain the Moving Average Method.
á ;: › v . .
10. Mention any two uses of Time Series.
: :.› á ; .v . .
Part - B (5 x 5 =25)
Answer ALL the questions
11. a. Describe the limitation of Statistics.
j v : .. á › .
(Or)
b. Explain the types of Diagrams.
... . .
3
AF-1505
12. a. Explain the characteristics of a Good Average.
;: › . v j .
(OR)
b. Calculate Mean Deviation from the following data:—
40, 50, 55, 78, 58, 60, 73, 35
: .... .; ;: › á
: .
1o, o, , ¯ , , co, ¯ ,
13. a. Distinguish between Correlation and Regression.
. á :.ùj .: á
.: v: .
(Or)
b. Calculate the Co-efficient of Concurrent Deviation from the
following data:
X 140 154 160 140 170
Y 180 160 190 200 210
: ... .; : ; .
: .
X 11o 1 1 1co 11o 1¯o
Y 1 o 1co 1»o zoo z1o
4
AF-1505
14. a. Explain the problems in construction of Index Number.
. . .: . á
; .
(Or)
b. From the Chain Base Index Number given below, prepare
Fixed Base Index.
Year 1995 1996 1997 1998 1999
Index 80 110 120 90 140
: ... .
.. . . : .
. á 1»» 1»»c 1»»¯ 1»» 1»»»
o 11o 1zo »o 11o
15. a. What are the merits of Moving Average Method?
á ;: › • a v: ·
(Or)
b. Calculate the Semi Average Method for the following Data:
Year 1991 1992 1993 1994 1995 1996
Production
(in 100000 9 12 14 16 20 26
tonnes)
´:´. ´=·¸==:::¸=· _::¬==o.¸__
_=,o__ =,·=ó¸=¸=o =·==.
5
AF-1505
Part - C (3 x 10 =30)
Answer any THREE questions.
16 Discuss about Sampling Methods.
a: › • . : .
17. Calculate Quartile Deviation and its Co-efficient fromthe following
data:—
Value 20 40 60 80 100 120
Frequency 8 14 30 16 14 4
: ... .. : a:
: .
a . j zo 1o co o 1oo 1zo
11 o 1c 11 1
18. Calculate the two Regression Equations.
X 2 4 6 8
Y 10 20 25 30
; :.ù .: a .:. . .
X z 1 c
Y 1o zo z o
6
AF-1505
19. Calculate Consumer Price Index from the following data:—
Items Price Weight
Base Year Current Year
Food 30 47 4
Fuel 08 12 1
Clothing 14 18 3
House Rent 22 15 2
Miscellaneous 25 30 1
á .; ù :ù .
: .
› .
. . . . : v

o 1¯ 1
› .: o 1z 1
. 11 1
. :. zz 1 z
a z o 1
7
AF-1505
20. Calculate Trend Value using the method of Least Square.
Year 1998 1999 2000 2001 2002
Profit 70 74 80 86 90
á .; . : .:
ù :. • : .
. á 1»» 1»»» zooo zoo1 zooz
: . á ¯o ¯1 o c »o
***
1
AF-1506
B.Com. DEGREE EXAMINATION, APRIL 2010
Third Semester
Commerce
ADVANCED ACCOUNTANCY - III
(CBCS - 2008 Onwards)
AF-1506 BCO3C4
Duration : 3 Hours
Part - A (10 ×2 =20)
Answer All questions.
1. What are the features of partnership?
+ccamaaæ¬ _¬aa+a ±aao ·
2. What is Current Account?
_coç+m+_ o¬_aæ o¬¬ ·
3. Write the different methods of valuing goodwill.
_¬a_oao +m+õ¡a _a_+aa +g+.
4. What is fixed capital?
_aæ±a¬ _æ_¬a o¬_aæ o¬¬ ·
5. What are the adjustments to be made at the time of retirement of a
partner?
o+__a¡ã qLøcoga coa_g coL± com,± om++ccæ+a ±aao ·
Maximum : 75 Marks
2
AF-1506
6. Explain: Garner Vs. Murray
æom . +aã¬ã Vs. _ãc¡
7. Explain: Proportionate Capital Method.
æõ_ _æ_¬ _a_a± ææ.
8. How will you distribute the purchase price among the partners?
c+aa__æ æaæa± o+__a¡ã a__ææ oooag oõãø coLoã ·
9. What are the reasons for dissolution of firms?
_go¬+ +aæoo¬ +a¡m++a ±aao ·
10. Explain the procedure to be followed while all partners become
insolvent.
æa¬_g o+__a¡_a c_a,oç coL_aæ o¬o__ com±, _a_+a
±aao ·
Part - B (5 ×5 =25)
Answer All questions.
11. a. What is the need for admission of a partner?
o+__a¡a¡ coãoo_¬ c_a++++a ±aao ·
(Or)
3
AF-1506
b. A and B are partners in a firm sharing profits in the ratio 3:2.
Following is the Balance Sheet of the firm as on 31.12.2002.
Balance Sheet
Liabilities Rs. Assets Rs.
A’s capital 30,000 A’s drawings 4,000
B’s capital 10,000 B’s drawings 2,000
Other assets 34,000
40,000 40,000
Profit for the year 2002, Rs.8,000 was divided between the
partners in the agreed ratio but interest on capital at 5% and on
drawings at 6% was inadvertently ignored. Adjust and show the
Journal entry.
A a_ga B æao_cc_a_ s. z o¬ om+õ¬_¬ã. sì-ìz-ozæ
Q_oç_aæ+ __oç êc¸ _¡ooc¡aag.
Q_oç_aæ+ __oç
coagoç _. coa_g _.
Aæ¬ __æ 30,000 Aæ¬ o¡oç 4,000
Bæ¬ __æ 10,000 Bæ¬ o¡oç 2,000
a__ coa_g 34,000
40,000 40,000
zoozæ æaoa _. e.ooo. ç_g+ c+aaaoocc æõ___æ om++ooccg.
_æ_¬ oc, e~ a_ga o¡oo_+a¬ oc, e~ æcooccg. om++c¡a
_____oco¡ +accøa.
12. a. What is the purpose for which the revaluation account is prepared?
aga_oóc¡ +m+_ _±amoo_¬ c_a++a ±ag ·
(Or)
4
AF-1506
b. A, B and C are partners sharing profits equally. They agrees D as
a new partner for a fourth share. D is to bring in Rs.9,000 for
goodwill. No goodwill account appears in the books. They
withdrew half of the goodwill. Journalize.
A, B a_ga C o++ao+a. omoaaa+ æao_a_ om+õ¬_¬ã. ç_±
+ccao±a+ D o¬ooã =og o++a+ coãõ_aã. D o¬ooã _. oooo
_¬a_oo_+a¬ c+amã__aã. ç¡+oæ __co±ã+m+_ c_a_g
æ++oocææaæ. o__ __c±mæ
ì
/
z
o+a+ o¡oç coL_¬ã.
c_ao±a¬ __ococ¡ o_ø+a __+.
13. a. What are the problems that come up while existing firms are merged
into new firms?
ç_± _go¬++_c¬ oa¸± _go¬++aa Qam+_a coa_g
ç_o¡a o¡oa¬+a ±aao ·
(Or)
b. Mani and Gani are sharing profits in the ratio of 5:3. They took out
a joint life policy of Rs.40,000 on 1.1.2003 for twenty years by
paying an annual premium of Rs.2,200. Gani died on 1.4.2006
and the claims was received on May 25. Show the accounts treating
the premium paid as an expense and is closed every year to the
profit and loss account.
am a_ga +¬ e.s æõ_ o+__a¡ã+a. Qam__ +aoó¡ ¡¬a_
_. =o.ooo+_ ì-s-osæ zo o_c++_+_ o¡_g gm,__
_a¬aa _. z.zoo +c,¬ã. +¬ ì-=-oeæ Q___aã æ_¬ c+cç+a
ca aa_a zea c__ õac__g. _a¬a_a_ coææ¬aa++ c+am¡
¡ocoa_ gm¡a æao_cc +m+_ _±am_g çcac _a_ø
coL±øa.
5
AF-1506
14. a. Explain the provisions of settlement of accounts of partners in case
of dissolution.
_go¬a +aæ++oo¡a coa_g +m+a+ _,ø coL±a coa_g
+a_a o¡_g++a ±aao ·
(Or)
b. G, M and W were equal partners. The following was the position
after dissolution but before settlement of accounts.
Balance Sheet
Liabilities Rs. Assets Rs.
G’s capital 2,500 W’s capital 263
M’s capital 314 Realization loss 636
Cash balance 1915
2,814 2,814
W proved to be bankrupt and could not contribute anything
towards his capital deficiency. Show the accounts to record the
above dissolution.
G, M a_ga W o¬ooã+a oao+_ o+__a¡ã+a. +aæoç _+¸ø
co__ o¬ +m+_ c_ã coL±a _¬ç Q_oç _aæ+__oç
_¡ooc¡aag.
Q_oç _aæ+__oç
coagoç _. coa_g _.
G¬ __æ 2,500 W¬ __æ 263
M¬ __æ 314 _ãao _cca 636
c¡a++ Q_oç 1915
2,814 2,814
W o¬ooã c_a,oç _aæ æac__aã. æo¡aæ _go¬____ ogøa.
_¡ Q±æææaæ. _go¬++aæoo__ c_ao±a¬ +m+_+aa __+.
6
AF-1506
15. a. Explain maximum loss method of distribution of cash.
aoo++cc _cc _a_ææ oma oc¡oaca coL±a _aa± æa+_.
(Or)
b. R, S and T share profits of a firm in the ratio of 2:1:1 respectively.
On the date of dissolution their Balance Sheet stood as follows.
Balance Sheet
Liabilities Rs. Assets Rs.
Creditors 10,000 Assets 60,000
R’s loan 5,000 Cash in hand 1,000
S’s loan 3,000
Capital - R 20,000
Capital - S 15,000
Capital - T 8,000
61,000 61,000
The asset realized Rs.45,000 which were received in installments
of Rs.15,000, Rs.16,000 and Rs.14,000. Show how proceeds
should be distributed as and when receive by following the
proportionate capital method.
R, S a_ga T æao_cc_a_ z.ì.ì o¬o om+õ¬_¬ã. +aæoç
_acco__ æ¬g Q_oç _aæ+__oç _¡ooc¡aag.
Q_oç_aæ+ __oç
coagoç _. coa_g _.
+c¬_c_aã 10,000 coa_g++a 60,000
Ræ¬ +c¬ 5,000 c¡a++ Q_oç 1,000
Sæ¬ +c¬ 3,000
_æ_¬a - R 20,000
_æ_¬a - S 15,000
_æ_¬a - T 8,000
61,000 61,000
7
AF-1506
coa_g++a æ_oa¬ææ caa__a _. =e.ooo. o¬ __æ
_oamææ ìe.ooo. Q¡mcaa _oamææ _. ìe.ooo a_ga
_¬_aa _oamææ ì=.ooo. __æ æõ___¬ o, oma oooag
om__o++ooccg o¬oa_+ +amo++øa.
Part - C (3 ×10 =30)
Answer any Three questions.
16. Show how the following items will appear in the capital accounts of
the partners, Babu and Gopu when their capitals are fluctuating:
Particulars Babu Gopu
(Rs.) (Rs.)
Capital as on 1.1.2007 8,00,000 7,00,000
Drawings during 2007 1,60,000 1,40,000
Interest on drawings at 5% 4,000 2,000
Share of profit for 2007 84,000 66,000
Interest on capital at 6% 48,000 42,000
Partners salary 72,000 Nil
oaç a_ga c+aç o¬_ +ccao+o¬ __æ aago¡a __æ o¬+ c+am¡
__æ +m+_+aa _±am++øa
æo¡a oaç c+aç
_. _.
1.1.2007æ __æ 8,00,000 7,00,000
o¡oç 2007æ 1,60,000 1,40,000
o¡oo__ 5% oc, 4,000 2,000
zoozæ æaoo o+_ 84,000 66,000
__æ 3goc, e~ 48,000 42,000
o+__a¡ã oaoaa 72,000 Qæaæ
8
AF-1506
17. The following is the Balance Sheet of P, Q and R sharing profits and
losses in the proportion of 6:5:3 respectively.
Balance Sheet
Rs. . Rs.
Creditors 18,900 Cash 1,890
Bills payable 6,300 Debtors 26,460
Reserve 10,500 Stock 29,400
Capital - P 35,400 Furniture 7,350
Capital - Q 29,850 Land and buildings 45,150
Capital - R 14,550 Goodwill 5,250
1,15,500 1,15,500
They agreed to take X into partnership and give him 1/8
th
share of the
following terms.
i. The furniture to be depreciated by Rs.920.
ii. The stock to be depreciated by 10%.
iii. The provision of Rs.1,320 be made for outstanding repair bills.
iv. That the value of land and buildings having appreciated be brought
up to Rs.59,850.
v. That the value of the goodwill be brought up to Rs.14,700.
vi. That partner S should bring Rs.14,700 as his capital.
Prepare Revaluation account, Partner’s capital account and the
Balance Sheet of the new firm.
P, Q a_ga R e.e.s o¬_æõ___æ æaoooõãø coLõ_aã+a.
coagoç _. coa_g _.
+c¬_c_aã+a 18,900 c¡a++a 1,890
cog___ _m± aa/ô 6,300 +c¬ao+a 26,460
+aoç 10,500 o¡+_ Q_oç 29,400
_æ_¬a - P 35,400 aa¬_gamo coa_a 7,350
9
AF-1506
_æ_¬a - Q 29,850 _æa a_ga +c,ca 45,150
_æ_¬a - R 14,550 _¬a_oç 5,250
1,15,500 1,15,500
X o¬ooa¡ +ccamaaææ coã_g æo_+_ ê¸++mc _o__a¬o
o, ì/e o+_ o¸++ooccg.
æ, a¬_gamo coa__+_ _. ozo c_Laa¬ o¸++ooccg.
g, o¡+õ¬ a_oç ìo~ _a_++ooccg.
Q, o_goaã++ coæø_ c_aa+ _. ì.szo ¡g+ê¡ coLg c+a¡oc
com,±aag.
a, _æa a_ga +c,c a_oç _. eo.eeo oa¡ a±ã__ooc¡aag.
a, _¬a_oo¬ æaæ±a+ _. ì=.zoo oa¡ +m+õco oc¡aag.
m, S o¬ooã _¬g o+õ__ _. ì=.zoo __æa+ c+amãõ_aã.
aga_oó¡ +m+_ __æ +m+_ a_ga ç_± +ccamaaæ¬
Q_oç_aæ+ __oç oa¡+.
18. M, N and O are sharing profits in the ratio of 3:2:1 agreed to dissolve
the firm on 31.12.2005 on which date their Balance Sheet was as
follows.
Balance Sheet
Liabilities Rs. Assets Rs.
Creditors 18,500 Bank 5,420
Mrs. M’s loan 10,000 Debtors 9,300
Life policy fund 14,000 Less provision 600 8,700
Investment Joint life policy 14,000
fluctuation fund 6,000 Stock 7,550
Capital - M 40,000 Investments 20,830
Capital - N 20,000 Machinery 40,500
Current account Q 11,500
1,08,500 1,08,500
10
AF-1506
The life policy is surrendered for Rs.12,000. M took over investments
at Rs.17,500 and agreed to discharge Mrs.M’s loan accounts. N
took over all stock and debtors worth Rs.5,000 at Rs. 4,000. The
remaining debtors realized at 50% of the book value. Machinery is
sold for Rs.55,000. The expenses amount to Rs.600.
The unrecorded investment of Rs.3,000 was taken over by the
creditors at the same value. Prepare the necessary Ledger accounts
to close the firm.
M, N a_ga Oæ¬ Qæao_a_ s.z.ì o¬_ æõ___æ êc¸ _¡ooc¡aa
_ga__¬ Q_oç _aæ+ +m+õæ__g om_g c+aao_a+ o¡_g+
c+am¡ sì.ìz.zooe æ¬g æ__gaa +aæ++ooc¡aag
coagoç _. coa_g _.
+c¬_c_aã+a 18,500 o+õæ_oç 5,420
__a_. M¬ +c¬ 10,000 +c¬aa+a 9,300
g±a +aoç __ 14,000 ¸+¿, +aoç 600 8,700
coa_g Qa¬ g±a +aoç 14,000
_aæ±__ __ 6,000 o¡+õ_oç 7,550
_æ_¬a - M 40,000 __d¡+a 20,830
_æ_¬a - N 20,000 Q±__¡a 40,500
Q¬ _coç +/_ 11,500
1,08,500 1,08,500
g±a +aoó¡ _. ìz.ooo__ __ooooccg. __dcac _. ìz.eoo co_g
__a_. M+c¬ coagoao ç__aã. N, o¡+a+ eooo__a +c¬ao+aa
=.ooo__a ç__aã. 3_+c¬ao+a ç__+ a_ooæ eo~ omaa++ooccg.
Q±__¡a _. ee.ooo__ æ_+ooccg. coæø+a _. eoo. coc¡c,æ
o_±ooca_ __d¡ _. s.ooo a_oo__. ¡_ +c¬_c_aã co_g+
c+amcaã. +ccamaaa± _¡o___ c_ao±a¬ coc¡¡+aa_
_±am++øa.
11
AF-1506
19. A, B, C and D were partners sharing profits in the ratio 3:2:3:2. Their
Balance Sheet on the date of dissolution was as under.
Balance Sheet
Liabilities Rs. Assets Rs.
Capital A 10,000 Assets 17,000
Capital B 5,000 Capital C 6,360
Reserve account 4,000 Capital D 1,640
Creditors 6,000
25,000 25,000
On the above date C becomes insolvent and was able to contribute
only 50 paise in the Rupee. Assets realized Rs.12,500. Realization
expenses Rs.400.
Prepare Realization account and Capital account of C.
A, B, C a_ga D o¬ooã+a s.z.s.z æõ_ o+__a¡ã+a. +aæoo¬
coag æoã+ag Q_oç _aæ+ __oç _¡ooc¡aag.
Q_oç _aæ+ __oç
coagoç+a _. coa_g _.
_æ_¬a - A 10,000 coa_g 17,000
_æ_¬a - B 5,000 _æ_¬a - C 6,360
+aoç +/_ 4,000 _æ_¬a - D 1,640
+c¬_c_aã+a 6,000
25,000 25,000
æ__c__ææ ‘C’ c_a,oç _aæ æac__aã. æo¡aæ _oaL+_ eo
aooao_a c¡a++a æo++ _,__g. coa_gæ_oa¬ _. ìz.eoo.
+aæoç coæø _. =oo _ãø +/_ a_ga ‘C’æ¬ _æ_¬ +m+a+
_±am++øa.
12
AF-1506
20. A, B and C are partners sharing in the ratio of 1/2, 1/6 and 1/6. Their
Balance Sheet was as follows.
Balance Sheet
Liabilities Rs. Assets Rs.
Creditors 50,000 Land 70,000
A’s loan 10,000 Machinery 40,000
Capital - A 50,000 Stock 25,000
Capital - B 10,000 Debtors 20,000
Capital - C 40,000 Cash 5,000
1,60,000 1,60,000
The partnership was dissolved and the assets are realized as follows.
I instalment Rs.40,000
II instalment Rs.30,000
III instalment Rs.54,000
IV instalment Rs.7,000
Show the gradual distribution of Cash statement.
A, B a_ga Cæ¬ æao æõ_a ì/z . ì/e . ì/e. æoã+o¬ Q_oç _aæ+
__oç _¡ooc¡aag.
Q_oç_aæ+ __oç
coagoç _. coa_g _.
+c¬_c_aã+a 50,000 _æa 70,000
Aæ¬ +c¬ 10,000 Q±__¡a 40,000
_æ_¬a - A 50,000 o¡+_ 25,000
_æ_¬a - B 10,000 +c¬ao+a 20,000
_æ_¬a - C 40,000 c¡a++a 5,000
1,60,000 1,60,000
13
AF-1506
+ccamaaa± +aæoç coLg. coa_a_ æ__ æaø.
__æ _oam _. 40,000
IIa _oam _. 30,000
IIIa _oam _. 54,000
IVa _oam _. 7,000
o,oo,±a¬ c¡a++ oõãaa¬ æ_+a+a± _±am++øa.
***
1
AF-1507
B.Com., DEGREE EXAMINATION, APRIL 2010
Fourth Semester
Commerce
PRINCIPLES OF MANAGEMENT
(CBCS—2008 Onwards)
Part - A (10 ×2 =20)
Answer All the Questions.
1. What is meant by Controlling?
. . : ·
2. What is Scientific Management?
: a : a : ·
3. Define: Planning.
;v . .. . .
4. What is Ordinary Decisions?
: :; • : ·
5. What is Performance Evaluation?
. a . : ·
AF-1507 BCO4C1
Duration : 3 Hours Maximum : 75 Marks
2
AF-1507
6. Define: Decentralisation.
:; .; : . ;v .
7. What do you understand by Communication?
:.ùj . ù ·
8. What is Motivation?
v : á : ·
9. Define : Departmentalisation.
;v . . . .
10. What are the basic needs of Workers?
: : .. . : ·
Part - B (5 ×5 =25)
Answer ALL the Questions.
11. a. Discuss the importance of Planning.
.. . • v : .
(Or)
b. What are the characterestics of Management?
a : a a v: ·
3
AF-1507
12. a. What are the types of Plans?
.. . v: ·
(Or)
b. How to make the Planning effective?
.. . : v : á vv :á·
13. a. Enumerate the principles of Organising.
a. › .
(Or)
b. What are the advantages of Decentralisation?
:; .; : a v: ·
14. a. What are the characterestics of Good Communication?
:.ù a v: ·
(Or)
b. Discuss the kinds of Motivation.
v v: .
4
AF-1507
15. a. Discuss the principles of Direction.
:. : › .
(Or)
b. Explain: Herberg’s two-factor theory.
› . ù .ù :; :..: .
Part - C (3 x 10 =30)
Answer any Three Questions.
16. Enumerate various functions of Management.
a : a . . › .
17. Explain the contribution of F.W.Taylor on Management.
F.W. .v › a : a › .
18. What are the steps involved in Decision Making?
• . . v: ·
19. Explain various barriers of Communication.
:.ù . . › .
20. What is Line Organisation? Point out its Merits and Demerits.
› a.j . v: · a
a . .
***
1
AF-1508
B.Com. DEGREE EXAMINATION, APRIL 2010
Fourth Semester
Commerece
ADVANCED ACCOUNTANCY - IV
(CBCS—2008 Onwards)
AF-1508 BCO4C2
Duration : 3 Hours Maximum : 75 Marks
Part - A (10 × 2 = 20)
Answer All questions.
1. Define Contract Account.
¡oo__+ +m+_ Qæ++ma oa¡+.
2. How will you show the work-in-progress in a Balance Sheet ?
_,ø co_a om+aa. Q_oç _aæ+ __ooæ oooag
+ac¡oaL ·
3. What do you mean by shortworking ?
_a_ a_o__ o¬_aæ o¬¬ ·
4. What is meant by Dead rent ?
_a___ æaø ___a+ o¬og ±ag ·
2
AF-1508
5. What is meant by Hire purchase price ?
oaca+ c+aa__æ æaæ o¬_aæ o¬¬ ·
6. What are the types of repossession in Hire purchase ?
oaca+ c+aa__æ _a_ææ __ao cog_æ¬ oa++a
±aao ·
7. Who are preferential creditors?
_¬gmaa +c¬_c_aã+a o¬ooã ±aã ·
8. State any two objectives of departmental accounting.
ga_oam +m+õ¬ çc_ga Q¡m¡ __+c+aa+aa +g+.
9. What are the various types of branches ?
õaa+o¬ oæcog oa++a ±aao ·
10. State any two differences between Branch accounts and
departmental accounts.
õaa +m+_ a_ga ga_oam +m+õ__a çc_ga Q¡m¡
cogoa¡+aa +g+.
3
AF-1508
Part - B (5 × 5 = 25)
Answer All the Questions choosing either (a) or (b).
11. a. What are the merits and demerits of cost plus contract ?
æc++ æaæ±c¬ +,± ¡oo____¬ _¬aa _aa+a
±aao ·
(Or)
b. Write the specimen of Contract Account.
¡oo__+ +m+õ¬ aa_m o,o__a¬ o_g+.
12. a. Write short notes on:
i. Minimum rent.
ii. Sub-lease.
óg __oç oa¡+.
i. _a___ oco oaca+.
ii. aa ___a+.
(Or)
b. Samy took a lease of a Mine from Velu for a period of 20
years. From 1.1.2001 upon the terms of royalty of one ru-
pee per tonne upon the output with the minimum rent of
Rs.20,000. Samy had the right of recouping shortworkings
during the first five years. The following were the production.
4
AF-1508
Year Tonnes
2001 2,500
2002 12,000
2003 20,000
2004 30,000
Give necessary journal entries in the books of Samy.
cogæ__ coa__aa¬ +¡++__a¬ oaa zo gm¡+_+_
___a++_ o¡_gaaaã ì.ì.zooì æ__g a_o__ coL±oo¡a
¡ocoa_ c¬g+_a _.ì o_a amaa_ c_aa+±a _a___
æaø ___a+_ c_aa+±a+ _. zo. ooo_a _ãm±a
coL±ooccg. __æ y_g gm¡+oæ _a_ a_o__a± 3c¡+
c+aaa oaa+_ amaa o¸++ooccg. a_o__æ¬ æo¡a êc¸
c+a¡++ooc¡aag.
o_ca c¬+a
2001 2,500
2002 12,000
2003 20,000
2004 30,000
c_ao±a¬ __ococ¡o o_ø+aa oaaæ¬ çc,æ o_ø coL+.
5
AF-1508
13. a. State the differences between Hire purchase and Instalment
system.
oaca+ c+aa__æ _a_+_a _oam _a_+_a aaa
cogoa¡+aa æom.
(Or)
b. X purchased a machine on hire purchase system Rs.3,000
being paid on delivery and the balance in five installments of
Rs.6,000 each, payable annually on 31
st
December. The cash
price was Rs.30,000. Calculate the amount of interest for
each year.
X o¬ooã ¡_ coa_oa+ ¡¬a_ oaca+ c+aa__ææ
oa+õ¬aã. æoã ac¬ c_aa+±a+ _. s.ooo_a _oam
¡¬___ _. e.ooo o_a y_g _oam±a +c¡õ_aã. c¡a++
æaæ. _.so.ooo. ¡ocoa_ o_c_a æoã oooaø oc,
+c¡õ_aã o¬oa_ +m¡ o,++øa.
14. a. What are the difference between Statement of Affairs and
Balance Sheet ?
_aæ æ_+a++_a Q_oç _aæ+ __oo__a aaa
cogoa¡ ±ag ·
(Or)
6
AF-1508
b. What are the preferential creditors in the following liabilities
of insolvent Sankar according to Presidency Towns Insol-
vency Act and Provincial Insolvency Act?
Particulars Rs.
3 months’ salary for 10 clerks 3,600
One month wages of 12 labourers 1,600
Sales Tax 400
3 months tenure of landlord 600
Income tax 1,000
Wages of four servants 1,400
Salaries 1,000
Municipal Tax 400
Wages 6,000
o++ã o¬_ c_a,oç _aæ±aam¬ ê¸+mc coagoç+oæ occa
a_ga occ__¬ o, _¬gmaa+ +c¬_c_aã+a ±aã ·
æo¡a _.
ìo a_æ±aaã+_++a¬ s aa_ oaoaa 3,600
ìz +æ_ c_a¿æao+_+_ ì aa_ +æ 1,600
æ_oa¬ om 400
7
AF-1508
æo¡a _.
_æ amaa±aam¬ s aa_ oaca+ 600
o_aa¬ om 1,000
= om±aaã+o¬ +æ 1,400
oaoaa 1,000
_+¡acó om 400
+æ 6,000
15. a. State the basis for allocation of expenses in Departmental
Accounts.
ga_oam +m+õæ coææ¬++aa o_ooaLø
coLo__+a¬ æ,ooacæa¬ +g+.
(Or)
b. New Delhi Company has a branch at Chennai. Write up Chennai
Branch Account in the books of head office from the following
particulars :
Rs.
Stock on 1.1.2001 10,000
Goods sent to branch 50,000
8
AF-1508
Rs.
Expenses of branch 3,000
Petty expenses of branch 1,000
Goods sold by branch 1,00,000
Stock on 31.12.2001 12,000
çg ccææ +aco¬+_ co¬a¬ææ ¡_ õaa aaag. êc¸
c+a¡++ooc¡aao__æ__g _aæaa ægoæ+__æ
co¬a¬ õaa +m+a+ _±aã coL+.
_
c_ac++ Q_oç ì.ì.zooì 10,000
õaa+_ ægoo± o¡+_ 50,000
õaao coæø+a 3,000
õaaæ¬ óææa_ coæø+a 1,000
õaa æ__ coa_c+a 1,00,000
+acó Q_oç sì.ìz.zooì 12,000
9
AF-1508
Part - C (3 × 10 = 30)
Answer any Three questions.
16. The following information relates to building contract for
Rs.10,00,000.
2000 2001
Rs. Rs.
Materials issued 3,00,000 84,000
Direct wages 2,30,000 1,05,000
Direct expenses 22,000 10,000
Indirect expenses 6,000 1,400
Work certified 7,50,000 10,00,000
Work uncertified 8,000 _
Materials at site 5,000 7,000
Plant issued 14,000 2,000
Cash received from contractee 6,00,000 10,00,000
Value of the plant on 2000 and 2001 was Rs.7,000 and
Rs.5,000 respectively. Prepare Contract account and Contractee
account.
10
AF-1508
ê¸o_a æo¡++a _. ìo. oo. ooo a_oçaa ¡_ +c,c
¡oo______m±ao
2000 2001
_. _.
coa_c+a o¸+õ±g 3,00,000 84,000
c_¡, +æ 2,30,000 1,05,000
c_¡, coæø+a 22,000 10,000
aa__+ coæø+a 6,000 1,400
oa¬_o++oocc coaæ 7,50,000 10,00,000
oa¬_o++ooca_ coaæ 8,000 _
c_a¿æc__æ g+¡a_ coa_c+a 5,000 7,000
_aoaca o¸+õ±g 14,000 2,000
¡oo__a co_ooccomca__g
c¡a++aa+ co__g 6,00,000 10,00,000
_aoac a_oç zooo a_ga zooì æ _. z.ooo a_ga _. e.ooo
_a_±a+. ¡oo__+ +m+_ a_ga ¡oo__a æo__oã
+m+õa¬ _±aã coL+.
11
AF-1508
17. On 1.1.1982 Rama Collieries Ltd., leased a piece of land agree-
ing to pay a minimum rent of Rs.2,000 in the first year, Rs.4,000
in the second year and thereafter Rs.6,000 per annum, merging
into a royalty of 40 paise per tonne, with power to recoup short
workings over the first three years only.
The figures of annual output for the four years to 31.12.1985 were
1,000; 10,000; 18,000 and 20,000 tonnes respectively. Record
these transactions in the ledger of the company.
ì.ì.ìoez æ¬g Q¡aaa +cæam _gaa ¡_ _æ_a_ ama____
co__g. _a___ oco oaca+ __æ o_c____ _. z.ooo.
Q¡mcaa o_c____ _. =.ooo, æ___ o__ _. e.ooo g_a.
amaa c_aa+ ¡_ c¬g+_ =o aooa++a o¬øa _a_
a_o__a± __æ _¬g o_c____a co_ com¡a. a_o__+a
o¬o_aag sì ,oaoã ìoez - ìooo c¬+a , ìoes - ìo.ooo c¬+a.
ìoe= - ìe.ooo c¬+a , ìoee - zo.ooo c¬+a. c_ao±a¬
coc¡c¡ +m+_+aa æ__ga ç¡+oæ _±am++øa.
18. Mr. P purchased 4 cars for Rs.14,000 each on 1.1.92 under the
hire purchase system. The hire purchase price for all the 4 cars
was Rs.60,000 to be paid as Rs.15,000 down payment and 3
equal installments of Rs.15,000 each at the end of each year.
Interest is charged at 5% p.a. The buyer depreciates the car at
10% p.a. on straight line method.
12
AF-1508
From the above particulars give relevant accounts in the books of
Mr. P.
__.P. o¬ooã ì.ì.oz æ¬g = +aã+aa ¡ocoa¬ga _.ì=.ooo
o_a oaca+ c+aa__ææ oa+õ¬aã. æ__ = +aã+o¬ oaca+
æaæ _. eo.ooo g_a. æoã _. ìe.ooo _¬ omaa+øa
3_a± _oam ¡¬g+_ _. ìe.ooo o_a _¬g _oam
+c,¬aã. oc, e~ o_a g_a.
oa+_ooã +am¬ 3g c_ã+c+ac¡ _a_ææ ìo~ o¬æ
c_Laa¬a Q¡õ_aã.
cacæ+ +_oocc coL_+oæ__g ‘p’ o¬oom¬ ç¡+oæ
c_ao±a¬ coc¡c¡+ +m+_+aa _±am++øa.
19. Subbu Madurai filed his insolvency petition on 31.12.93. The
particulars of his financial position are as follows:
Rs.
Creditors - fully secured by lieu on stock 200
Creditors - partly secured by lieu on shares 80,000
Creditors - unsecured 1,50,000
Mortgage on buildings 20,000
Creditors payable in full 6,000
13
AF-1508
Rs.
Bills receivable 2,800
Value of buildings fully realisable 22,000
Machinery (estimated to produce Rs.24,000) 30,000
Furniture (estimated to produce Rs.9,000) 13,000
Debtors (Good Rs.40,000 doubtful Rs.20,000)-
estimated to produce 4,000 60,000
Stock (estimated to produce Rs.90,000) 1,30,000
Shares (estimated realize fully) 32,000
Cash 200
You are required to prepare his Statement of Affairs.
+oç. aga¡ _¬g _oaæa¬ æmmoo_a_ sì.ìz.os æ¬g
oaãoo__aã. æo¡g ___aæaa o__±ao êc¸
c+a¡++ooc¡aa¬.
_.
+c¬_c_aã o¡+õ_oo¬ 3g __ogaa+
o__¡ coL±ooccg 200
+c¬_c_aã o+_+o¬ 3g o__±a+ o_¡¡
coL±ooccg 80,000
14
AF-1508
_.
+c¬_c_aã - a¡ ogøa Qæaæ 1,50,000
+c,c__¬ 3_a¬ æcaa¬+ +c¬ 20,000
__aa±a+ cog__ooc com,± +c¬_c_aã 6,000
o¡øac± am,±æ+a 2,800
+c,c__¬ a_oç 22,000
coa__ c_a_oç ¸cogaa¬ a_oç _. z=.ooo, 30,000
aa¬_gamo coa_a ¸cogaa¬ a_oç _.o.ooo) 13,000
+c¬ao+a ¸_ææao =o.ooo , y±____ am±ao
_. zo.ooo, o_ãoaã+_a o¡ø _. =.ooo 60,000
o¡+_ ¸o_ãoaã+_a o_aa¬a _. oo.ooo, 1,30,000
o+_+a ¸æ_oa¬ a_oç __oga, 32,000
c¡a++a 200
æo_ac± __ _aæ æ_+a+ _±aã coL+.
15
AF-1508
20. A company has two departments P and Q. From the following
particulars, prepare departmental Trading, Profit and Loss
account and General Profit and Loss account for the year
ending 31.3.99.
Particulars Dept. ‘P’ Dept.Q
Rs. Rs.
Opening stock 1,00,000 _
Particulars Dept. ‘P’ Dept.”
Rs. Rs.
Purchases 2,30,000 2,00,000
Goods from department ‘P’ Nil 7,00,000
Wages 1,00,000 1,60,000
Travelling expenses 10,000 1,40,000
Closing stock 8,00,000 1,80,000
Sales 23,00,000 15,00,000
Printing and stationery 20,000 16,000
¡_ _go¬__æ P, Q o¬ Q_ga_+a aaa¬. ê¸++mc
æo¡++oæ__g sì.os.oo æ¬gc¬ _,oac__ gm,_+a¬
ga_oam æ±aoa¡ Qæao _cc+ +m+õa¬±a coag Qæao
_cc+ +m+õa¬±a _±am++.
16
AF-1508
æo¡a ga_ ‘P’ ga_ ‘Q’
_ _
g¡ao o¡+õ_oç 1,00,000 _
c+aa__æ 2,30,000 2,00,000
‘P’ ga_æca__g co__ Qæaæ 7,00,000
o¡+_ +æ
+æ 1,00,000 1,60,000
o±mo coæø 10,000 1,40,000
Qg_o o¡+õ_oç 8,00,000 1,80,000
æ_oa¬ 23,00,000 15,00,000
æo++ +æ. o_gcoa_a 20,000 16,000
_________
***
_________
1
AF-1509
B.Com. DEGREE EXAMINATION, APRIL 2010
Fourth Semester
Commerce
MODERN BANKING LAW AND PRACTICE
(CBCS—2008 Onwards)
Part - A (10 ×2 =20)
Answer All the questions.
All questions carry equal marks.
1. Who is called Banker?
vù . ù v:ù·
2. What is meant by Cheque?
: : : ·
3. Who is called Minor?
v:ù .:ù v:ù·
4. What is meant by Current Deposit?
..j .j : ·
5. What is Bill of Exchange?
a: . : ·
AF-1509 BCO 4C3
Duration : 3 Hours Maximum : 75 Marks
2
AF-1509
6. Define: Marking.
;v . .
7. What is Forgery of Signature?
v a: :..á : ·
8. Who is a Paying Banker?
á vù v:ù·
9. Who is a Collecting Banker?
á vù .:ù v:ù·
10. What is Letter of Credit?
.vù á : ·
Part - B (5 ×5 =25)
Answer All the questions.
All questions carry equal marks.
11. a. Write short notes on e-Banking.
- v . .j ; .
(Or)
3
AF-1509
b. Mention any three types of Special Relationship between
Banker and Customer.
v á : v: á › v
:.ùj á • . .
12. a. What are the precautions to be taken by a Banker before
opening an Account for the Firm?
:. á •
vù : v: ·
(Or)
b. Describe the features of Savings Deposit.
. a v: ·
13. a. What are the types of Crossing?
. v: ·
(Or)
b. What are the features of Cheque?
: : a v: ·
4
AF-1509
14. a. What do you understand by dishonour of a Cheque?
a .... : : : ·
(Or)
b. What are the kinds of Endorsement?
a . v: ·
15. a. Promissory Note - Discuss.
. . ;á - › .
(Or)
b. Explain few forms that are used in Regular Banking
Transactions.
.• .v . .. á.
. . . › .
Part - C (3 ×10 =30)
Answer any Three questions.
All questions carry equal marks.
16. Enumerate various modern services rendered by Commercial
Banks.
á .
5
AF-1509
***
17. What are the general precautions to be taken by a Banker before
opening a Bank Account?
:. á • vù
: v • › .
v: ·
18. Bring out the differences between Cheque and Bill of Exchange.
: : á a: . á . v
.: . .. v . á.
19. Explain the reasons for dishonour of Cheques.
: : : a .. :; v: .
20. What are the protection available to the Collecting Banker under
Sec 131 of the Negotiable Instrument Act?
á v N.I .. 1 1á › .
. á .: :.j v: ·
1
AF-1399
B.Com./B.Com (CA)/B.Com (CS) DEGREE
EXAMINATION, APRIL 2010
Commerce
Part I—kËÔ¬ ÔΩ>∫Ô^ kËÔ¬ ÔΩ>∫Ô^ kËÔ¬ ÔΩ>∫Ô^ kËÔ¬ ÔΩ>∫Ô^ kËÔ¬ ÔΩ>∫Ô^
(CBCS—2008 Onwards)
Duration : 3 Hours Maximum : 75 marks
√z] - ∂ (10 × 2 = 20 marks)
∂Á™›m s™V¬Ô”¬zD sÁ¶ >ÚÔ.
1. ÔΩ>›][ ºÂV¬ÔD ®[™ ?
2. >Ôk_ ÿ>V¶ÏA ®[√m BVm ?
3. sƒV´Á¬ ÔΩ>›][ x¬˛B z§¬ºÔV^ ®[™ ?
4. s·¬ÔD >ÚÔ. ƒˆ¬Ô‚¶_.
5. gÁ ÿƒB_ √|›m>_ ®[≈V_ ®[™ ?
AF-1399
BCO/BCC/BCS111
2
AF-1399
6. y¬ÔV©¨| ∞[ ÿƒFB©√|˛≈m ?
7. Ì‚¶D ®[≈V_ ®[™ ?
8. √Ô´V^ ®[≈V_ ®[™ ?
9. ∂§¬ÁÔl[ >[Á\Ô^ BVÁk ?
10. AÔVÏÔ^ ®[≈V_ ®[™ ?
√z] - g (5 × 5 = 25 marks)
∂Á™›m s™V¬Ô”¬zD sÁ¶Bπ¬Ô°D.
11. (∂) ÔΩ>›][ √_ºkÆ kÁÔÔ^ BVÁk ?
(∂_Èm)
(g) ÔΩ>›][ E≈©A¬ ÌÆÔÁ· s·¬zÔ.
3
AF-1399
12. (∂) ÔΩ>D ®[√m ÷Úka ÿÔVı¶>VzD s·¬zÔ.
(∂_Èm)
(g) ÔÚ›mÁ´ ÔV‚|D ÔΩ>∫Ô^ s·¬ÔD >ÚÔ.
13. (∂) gÁ™BƬÔ^ - EÆ s·¬ÔD >ÚÔ.
(∂_Èm)
(g) kÛ_ ÿƒF>_ ÔΩ>D ®ømD ÿ√Vøm Ôk™›]_ ÿÔV^·
ºkıΩB™ BVÁk ?
14. (∂) ÿkzÂV‚Ô·VÔ ÔkM©√V≈uÆ ÷Ú¬zD c∫Ô^
∏´flƒÁ™ÁB ∂]ÔVˆ¬z› ÿ>ˆs›m ÔΩ>D Œ[Á≈
kÁ´Ô.
(∂_Èm)
(g) k∫˛ \¶_Ôπ[ kÁÔÔÁ· ÌÆÔ.
4
AF-1399
15. (∂) WÔμflE z§©A >BVˆ©√>[ x¬˛B›mk∫Ô^ BVÁk ?
(∂_Èm)
(g) >M Â√Ï ∂§¬ÁÔ √u§B EÆ s·¬ÔD >ÚÔ.
√z] - ÷ (3 × 10 = 30 marks)
∞º>–D J[Æ s™V¬Ô”¬z sÁ¶Bπ¬Ô°D.
16. ∂§¬ÁÔ >BVˆ¬zD xÁ≈ÁB s·¬Ô\VÔ ®ømÔ.
17. k∫˛ º\_kÁ´√uÆ sı©∏›m k∫˛ º\ÈV·Ú¬z
ÔΩ>D ®ømÔ.
18. Â_È WÁÈl_ ÿ√VÚÁ·© ÿ√uƬÿÔVı¶Á>› ÿ>ˆs›m
ÔΩ>D ®ømÔ.
19. s·D√´©√Ω ®[≈V_ ®[™ ?
20. ÔΩ>D ®øm√kÏ Ôk™›]_ ÿÔV^· ºkı|k™ BVÁk ?
***