118726 No, of Printed Pages : 2 IN GS-027 a IV Seniester B.Com. Examination, May/June-2019 eas goa dag - IV abaer Boas abe aeydmooe Lok (CBCS) (Fresher+Repeater) (2015 -16 and Onwards) ‘Time : 3 Hours Max. Marks : 70 I. (©) atiyd gomege dowd : 1x6=6 Aeiadkemabdob sadsty ae ® Aeobodgoe Beds wodd dow atidod heed shade ayOF Schaidad woaiedd add wasATOdyoe adenjo goon ofcb seve be aaded: aged (w) adag aed dowd + 2n2=4 (1) oad (2) dah (3) dean Syeenet) ; (a) socb gayi aadaeh gos + 1x10=10 (1) Baldoday davoqad Bawen geabad dyteod gegrveds? aids. (2) Sodab ademezetah, goad Rowse arabe, ad0s. TL. (8) adag wged adond + 2x5=10 (1) a-agateved (2) take derayer (3) mobedae (4) waite (@) socb gayi andaeh egos + 1x10=10 (1) ‘Boaingaot word odmogs aOsyoinh svdy, ead Od dee wage wort - ave. (2) Recbwodor xafab Salus dy aodder ? Adeedecdrivd sod suaied aigainy, dead #8 ad0®.GS-027 ML. (@) © Iv. (@) (@) mouh gayi cogadh ww¥Ow : (1) Gedtb, dabed BVOvE Adon sha Boewes. (2) @nds - wadog,srie ced, BOD e35 AddawWA wsos : 1x10=10 gy) taympadiods eedo ‘ceayga'a SAdosobe. aBOa. (2) ‘eg wabs cheg aoddny, ddoindde ababdoierba exmabes daly Segneries oofrs ~ ve SevdodAmy, daddea. woot gas Mogaiawh wowds: 1m5=8 (1) 888 abe corigal descieat, (2) dedsoeeod a. aonb ga Dadaaf evgod: 1x10=10 (1) “Sg2008 odes" Rabwe abeadebob Gor oom deried gwaren adkoridesb ? abs. (2) 3y che) duteegatielg toubadbss seminars MPanckr Sabah, dena anfgsaby e8eae 0. -000-No. of Printed Pages : 2 TAMU 104798 GS-114 IV Semester B.Com. Examination, May/June 2019 LANGUAGE HINDI - IV Upanyas, Film Sameeksha aur Anuvad (CBCS) (F+R) (2016-17 & Onwards) ‘Time : 3 Hours Max. Marks : 70 1. mm. farafafiad weit a see Wer pres an area F feafiary 10x1=10 ada ah af an crenata oe wei fer? ata oe! wen a Sareti aat fara Br it? ‘ope fern! ata 2? Samii st dm feferadt’ - sone ah ca fret at 8? 36 Weal & we AisreM SA HI ATA FT TT? ara frees ae are ae ef ? ‘yarne wal & arqar aren dae wer sufers eat e ? TF Ae A YS AT AT aT aT? we e-gien & feat ary a oil &? 10. WH Hed 8 da arin fend Sen ae HY A ae? serene eone fared dt at sleet afed caren afer : 2x8=16 1. “aor | vaG"” 2. “fxd H got arr det 8 fe a Sheen a ee TEE zea eT aR AR client TH et E1"” 3. ada ga im wet vet a freer we” “great eed cari salsa, Ab tS erat aa—eT fee Tear FG STG cS Bt a Hee ‘ares: fee” “qaaf a am fel’ - sorae a renee Reraae saan faeraersil we war Sifere| Tx16=16 erat ge feat ae aR ae a are farors a sare CRT a" — ATH aT Be feferera” SIT ST Te Sa Hea at fe aif P.T.O.Gs-114 2 IAI A Wv. VI. fret wer fecoil fear : 1x8=8 1. yar wath 2. waa “free” fine at geapen a) ater afar | & . 1x10=10 sera “Sen @ adic" ~ fren a Her Racer’ & afters at aren wfc fet 4 serene afer + 1x10=10 Of all the markets in Imphal the capital of the state of Manipur, the Imas market, is the most interesting. It is run solely by women, who are called Imas or mothers. You can pick up a scarf, a blanket, Radha-Krishna dolls in rasa lila poses, decorative flower vases and Manipur’s speciality, an orange flavoured honey. If you wish to buy the traditional two-piece dress or Phanek’ there are tailors here who will stitch them for you immediately. The state's biggest industry apparently is the handloom industry. Interestingly, it is only the women who weave. abshadd ooaigt CoemaRoied qomEtagy achat gabe code ond aad oxg andbsyfriunos ad abagayognd. ‘natoa" ean saaboOd Sond séadou) Sorikoodde dosiareaeh Se ahatbe ackagrddd. aed aig mare, LOO’, Ooweseto PoNadpcds com-ZyC reoairieh, snows kemmarive aad aedzbda deat Sae08 Sge age agTatbal elem Hayat, Reoadeynadad. Nea) wera ‘gave’ a0ud Sdobgads abe Soas mogimane axydeyen ag aigd grote werd dacri® abr exist Boca) Recbegd, agkelg voobuddd & abcd waked ve Cay aad Gog waked, SorisBorieke Aeaquds ve deal aomd eavateegaiNs, -000-126174 No, of Printed Pages : 3 NTA WA GS-062 IV Semester B.Com. Examination, May/June - 2019 GENERAL ENGLISH LANGUAGE ENGLISH - IV (F+R) (CBCS) (2015-16 & Onwards) Time : 3 Hours Max. Marks : 70 Instructions : (1) Section A, B and © are Compulsory (2) Write the question numbers correctly. SECTION - A (Course Book) (Drama : Where there is a will....) I. Answer any three of the following in about a page each.: 345-15 1. Discuss Ajit’s predicament when he was shoved into his father’s shoes. 2. What role Kiran Jhaveri expected to play as the trustee of Hasmukh Charitable Trust ? 3. How did the family members react to the will ? 4. Sketch the character of Sonal. 5. How did Kiran discover the truth of Hasmulch’s death ? Il. Answer any one in about two pages : 1x10=10 1. In what way has Hasmukh’s will unsettled the lives of his family members ? 2. How is the true identity of each character revealed as the play progresses ? Elaborate. 3. Explain the significance of the title ‘ Where there is a will...” SECTION - B (Poetry) If. Answer any three of the following in about a page each : 3x5=15 1. What was the question asked by the teacher in the poem ‘Ethics’ ? How did the students respond to the question ? 2. What does W.B. Yeats mean by ‘ The Second Coming’? Explain. 3. No More Hiroshimas describes in great detail,the horrors of war. Elaborate. 4. Why does the speaker say that the presence of the two tramps make him love the job more ? 5. Sketch the character of Prospero. P.T.O.os-062 a (AAO A Wv. Answer any one in about two pages 1x10=10 1. The poem Ethics begins in a classroom and ends in a museum. Explain. 2. Describe the pain and horrors of war as recounted by the poet in ‘No More Hiroshimas’ 3. How did Prospero threaten Caliban ? What was Caliban’s response ? SECTION - C (Work Book) 1. Complete the following dialogue between two friends meeting after 5 a long time by filling up the blanks. Kumar ; Hello Vishnu, good to see you. Where have you been all these years ? Vishnu : _ Kumar : Vishnu : Kumar : Vishnu Kumar : Where do you live ? Vishnu : Kumar : Vishnu : Write the following dialogue in the form of a narrative. Smitha : Hello Malini. My uncle has sent some foreign stamps. He knows it is my favourite hobby. Malini : They look interesting. Are you going to paste them in your album ? Smitha : Yes. I have got quite a nice collection. Malini : Wow ! French, Dutch, German,American.You seem to have from almost every country. Smitha ; I have not got all because some rare ones are expensive. Malini ; What's the use of collecting stamps ? Smitha ; It's my hobby and it teaches geography and brings money.{ANTE 3 as.062 V1. The Child and Women Welfare Department is worried about the increase in the number of cases relating to abuse of women while travelling at night in Bangalore. The women are finding it unsafe to travel in buses, trains, taxis or even autorickshaws. The department wants to conduct a survey that includes the reasons, consequences and solutions to this problem. Imagine that you have been asked to conduct a survey and present a report, 5+5=10 Prepare : (A) An outline of the objectives of study. (B) Suggest the scope of study. You could use the following hints : * Lack of security for women at night + Unsafe and risky to travel at night + Consequences include depression, high stress levels, emotional disturbances ete. + Solutions include creating awareness among the public and stringent rules to apply for the law breakers. + Healthy and safe society to be created. VI. (1) Answer any three of the following in one or two sentences. (a) What is Plagiarism ? . {b) Expand APA. {c) What is search engine ? {d) Why should sources be acknowledged ? (c) What publication details should go into the bibliography ? (2) Write a bibliography of the following book in the MLA format. 2 ‘Title: The Binding Vine Publisher : Penguin books, India Place of Publication : Delhi Author : Shashi Deshapande Year ; 1992 -000-101869 No, of Printed Pages : 3 (AON A GS-089 IV Semester B.Com, Examination, May/June 2019 LANGUAGE - SANSKRIT - IV Pratijna Yougandharayanam and Prachina Vanijyam (F+R) (CBCS) (2015-16 & Onwards) Time : 3 Hours Max. Marks : 70 Instructions: (i) Answer in Sanskrit or Kannada orEnglish. (i) Q.No. | should be answered in Sanskrit only. I wats fega 10x1=10 xOaind mgdaim, 684 adon8. Choose and write the correct answer. 1. afaeethrerrroret seat aw: ? (a) aifeera: (am) faemeca: (3) aE ® FE 2. SRST YeTAa: ah: ? (3) Fee: (3m) WRAPA: @ arene: | Safa: 3. ate: i: ? (a) Fe (an) Fe (S) wha: ® wr 4.0 AeATATAT: ATA AT? (A) agradt (an) yAret (3) feted, (2) raved 5. acai Praifaa: a: 2 (3) asta: (an) afta: (3) wT: (3) arergrr: 6. aaoReTT a: ? (a) sete: (a) Bava (3) arerrm: @ sega: 7. peers: a: ufewafa ? (a) aR: (A) TRA: (3) welta: @) Fa: P.T.O.Gs-089 bd I mm. 8. ween: fecteqa: sae: af? (a) Wer: (a) wae: (3) we: () aterm: 9. absurd anf: avda 2 (a) Sih: (am) ara: (3) arf: @ strefeha, 10, aera: a ea: ? (3) Br (a) eregaiaa @ frpsart @® weg aie crear sea Pare safe aerate fer 1x10=10 wogS aewerid woe asedaay wos 2owd Baogaiad, @don6. Write an essay on origin and development of Sanskrit dramas. AAT /OR/ ease irene aafeact ge | APriogovadees ang age a80 Sketch the character of Yougandharayana. wat: erafecrsit fever 2x5=10 ade daladrivah, Ba wad weed dow. Write short notes on any two of the following. 1. Ware 2. fa! 3. aged 4. sired wah: viet: aad sen Freep 2x6=12 ciaboedide ada egevrivay, waranOs ode. ‘Translate and explain any two Shlokas. 1. Fa Reapers Tea RATATAT | cafe a erate afaeg at ent fire fret ari 2, dorkorara stlageafitan erated cere fteafa{NONE 3 os-089 vi. 3. Taigefeata sterafita: Hharge: ofort: afvehfaata: | FIG AM aI ahaa — faite: eeaordta aifelera: 1 4. quatre estat art: reer | cafe aia Be afer Sree: 11 wah: are: cara faa 2x4=8 oimaimacide ada aedsrivah, Sodgevas 28020. Explain with reference to context any two sentences, 1. tamaarg wera aed aT) 2. arena cori ais areca | 4 fa orf acadier: | 4. aeterat eT ¢: fam: GI ARR: | (a) leafeaer were ferent 1x10=10 Bnediiah, HOS Foodsiay, adowo. Write an essay on the Kosha, saa / eqs / OR gaara yard fered) ayyeteaysiah, DO goog odowe. Write an essay on ‘uever"! (b) gat: wafenredt fora 2x5=10 dab Salobrivah, He vad aed adowO, Write short notes on any two of the following. 1. tiger 2. ae sys) Ta: TT 3. aftraren: 4. Fa -000-100265 No. of Printed Pages : 3 {OVA GS-131 IV Semester B.A./B.Sc./B.Com./B.B.A./B.H.M./B.C.A./B.Sc. (FAD) Examination, May/June 2019 LANGUAGE TELUGU - IV Modern Poetry Short Stories Composition & Translation F+R (CBCS) (2015-16 & Onwards) ‘Time : 3 Hours Max. Marks : 70 Instruction : All questions are compulsory. I. & God Gahow SAGs Sxrqrszinen wadod : 10x1=10 1. wand wh spors D Hoss GOs adjomre ? (a). 1896 {b) 1859 (c) 1884 (4) 1898 2. “SssPoE*Scto” GINKS : (a) waeg ) 68 (c) eae (d) See 3. endo BERS OB : (a) Sox (b) we¥o (co) SSDs (a) Sqpas 4. “SK506® aS” SODA : (a) 808 ) 8s (c) eos (a) Soeg S. 8 DB: (a) Ros So (b)_ Reigeraigo (c) Sey sox (@) Siseas 6. Soibosrdo : [a] S8o (b) DQss (ce) Kdss (d) ndsasGS-131 3 INANE A 7. wor : (a) Fess (b) ys (o) grado (a) Spero 8. Svod Sorir& 69098 & Shigeriio : (a) @eroney (bo) SSrdg (c}) Servo (a) ys 9. SEAR woddario SHE “SosE-wTS” : (a) @my BBE (b) exaracicien (Cc) grO%y een (d) SosieS8esen 10. “Bent ay SOerw0" : (a) 28909 gorse (0) SeigeSo%so (c) Kis Ga0%o (4) 888% Woxo 808 IE LaPhoH8 SoSGsers ayayen aravod : 3x4=12 1. Sige shay Behe) YOR Sovsim Baden, EStinid SODAS Bardy, Oy QB Sdorsncrse, O86 BAS OS Seen dares BOA aro, Fajen, Maron Dimer sch. 2 Pe, 8) +S Bob BRos’ Superrsimsrod ehor¥, Osykentood aserN8 Siirgrsxneo (erabod : 2x10=20 SeSgapeeveiao SOM HI OSHS 885 and Hijo NSos08, 2. §§ “sdHoaN"s d0 Sexy 2 DSYSeeo 1. “creronen” SSF Oraciy, erosiyo SSeS BD Boxsod. 2. “estsarty woSSoro"S six SOSco Babod.{AQUA A . IV. & G08 WHOS Scppriswsod Dodods, OHSGoxo8 BoBoSS SoAssoorr vi. Seirqrssiven Erdbos : Sesgarersssoo 1. 8D SPONDS Dgdorr gow ? 2. BIS “ArsPolGPico” 6 OM sBomrt 7 3. B08 dwQ der Bossd AHQ Seowoay ? Sogereso0 1. Sothsrtio Sh6* Srictyy SYS HE0D vrcod. 2. “Oder, HBSwP’E sorisys Sosao datos. 3. XerdES? Bosaty dywed arggroisoa. & B08 Sod /SSonss* aYO2 M800 Sogsorm prabos : 1, 8&8 2. (898 3d APs 3. oS & God OS® aSaPQO Md0dD aryisw (erabod + 1. erbah Sgryyes 2. mersites srentigo 3. swoysaxen & Boh Dichiims Bevr*DS ehABowsod + GS-131 4x3=12 2x2¥2=5 1x6=6 ‘The Television is one of the wonderful gifts of science. Today in cities and towns every house has a television. It has become a part of our lives. It provides us education and entertainment. Television was invented in 1853 by J.L. Baird and Jenkins. They could transmit images from the transmitter to the receiver and the television was born. From then on the T.V. underwent a number of changes. Today we have a wide variety of Televisions. -000-100421 No. of Printed Pages : 2 (OE GS-140 IV Semester B.Com. /B.B.A/B.H.M. Examination, May/June 2019 LANGUAGE TAMIL - IV (Part - I) (Paper - Iv) FR (CBCS) (2015-16 & Onwards) Time : 3 Hours Max. Marks : 70 1 eAiflanen Dem seq. 1 Qeraawn Gene crorgnd Ageucranart Gocundsaldr Qunegafieren 10 arses 219d00B ‘SALES créiend Ponsa spud Apcrsoenrs Cored cragsis 2. GengyiSlpmi mgr Giles Sanco ume oSeet Gungener Mars Gs. 10 BOOS! sdot umgu AQpise Seaarnim_ene MeréA cueoyas u. as Sigs Qing Mlonseid saps. AWopamt a,5me UPlspime, ayn sleows Lompbgraumit . 1x14=14 (aye aa.iedle) 1. atoemnnloyoacm esriloyns aio allasdlanydn. 2, a1DEMBAIAI® RoEMIeJZHS munaiMosT age, aOMOMJEB Bo@EMo ayemnoane AN OO PADI. 3 1. afleragyos rjnoyormilas lead sami 2a; lemoc@oma® aj Sal act mapooenyer AIMMUBGMMS 21d 3 BECSIDOAR EAElarw {Gameala.200 @aIM- MOMOG HLINOMH ase! AYSID &LOH OVO, aiMjwaREs assed AUMAWOAOS AUNT MaySleazemg! SlaseMiaegllain,s alles eaornym, allsmaio- axjqynacd cash @yscxm} | AHI MYJOKR ee -DIe® aSlomresed Aida. amontiaemayerny ! GOSaLG a921 51 clog locayemy; MOAaaA arjsloy Bowmymy, @OCIEM HBR} arysrarjajo! alow; GOQ\HABOIAH, acy) | MInAMMIgER® HMM, eflclaLo aera aioeheyowjm | -000-: 103055 No. of Printed Pages : 2 (ANE GS-066 IV Semester B.A./B.Sc./B.Com./B.B.A./B.H.M./B.C.A./B.Sc. (FAD) Examination, May/June-2019 ADDITIONAL ENGLISH (PAPER - IV) CBCS-Fresh+Repeaters (2015-2016 & Onwards) ‘Time : 3 Hours Max. Marks : 70 Instructions : (1) Answer all the questions. (2) Mention the question number correctly. I. (A) Write a dialogue on any one of the topics given below : 10 1. A dialogue between a Student and a Professor about career opportunities. oR 2. A conversation between two friends on summer camp (B) Write an essay on one of the topics given below : 10 1. The effects of fast food culture. OR 2. Modern technology, its impact on students. Il. (A) Answer any five questions in one or two sentences : ate: 1, How was Nikolai Mihailovich as a husband ? 2. What are the reasons for disillusionment suffered by P.K. Sethi ? 3. What are the factors that influence the diet that the Doctor prescribes ? 4. In what way were various disease ‘beyond the reach of the great mass of the people’ as reflected in the essay ‘How to be a Doctor’ ? P.T.O.GS-066 (c) a (AQUE 5. Which is the one area of medicine in which there has been no progress ? 6. What is the connection between knowledge and judgement ? 7. In what way is water the basis of life ? ‘Answer any four questions in a paragraph cach 4x5=20 1. What do you learn about Smirnov’s character from his experience with women ? 2. Sketch the character of Looka. 3. Why did P.K. Sethi worship his medical school teachers ? 4. What is the relationship between Higher Incomes and Lower Morals ? 5. How has man polluted his soul, according to Dalai Lama ? «Water is the basis of all life’. Explain. Answer any two questions in a page or two : 2x10=20 1. The portrayal of Smirnov as a violent man makes the end of the play far more effective, Substantiate. ‘A Doctor’s profession is the most respected one but this noble profession has been corrupted and commercialized by the greed of man’. Justify. 3. What is the nature of modern day challenges as revealed in ‘The Paradox of Our Times’ ? 4. The future of human race depends on the conservation of water. Discuss. -o000-128790 Nove Pinta Pages #16 IT EA GS-441 TV Semester B.Com. Examination, May/June - 2019 (CBCS) (Fresh+Repeaters) (2015-16 & onwards) COMMERCE 4.3 : Advanced Corporate Accounting ‘Time : 3 Hours Max. Marks : 70 Instruction : Answer should be written completely either in English or in Kannada. age - © | SECTION - A cingmedde ab wvsi-addurl gos. gs JIi 2 sodrisd. 5x2=10 Answer any five sub-questions, Each sub-question carries 2 marks. 1. (a) b) (c} (a) (e) (3) noted daimesis OO aoaiderd ? What is Capital Redumption Reserve ? Roodeemaiab adc evgfeziriead, adano. State any two objectives of Amalgamation. civahmodide won uskee decried agiriva, won. State any four types of preference shares. aad Kode Sepuegs aoarys PO. Define Human Resource Accounting. Bogab aye aeIhos abet Poy OHsdge eclad, Foss Sooieewdaies Fert sOredxerorbayab 7 How do you treat excess consideration over intrensic value in Amalgamation companies ? wodaed gersavs wes oocdend 7 What is Capital Reduction Account ? sosdaadd aodd odvecd 7 Who is a contributory ? P.T.O.es.4a1 2 ‘MONA A amen - 8 / SECTION - B civabmodde chad gure vss. ¥8 gayi wd wosid. 3x6-18 Answer any three questions. Each question carries 6 marks 2. S8#0a deyrivah, dga® v. dood adyerivod adabenns, 80. 6 cho malsaba enyso det eocaod 5,00,000 (& 100 Sedorides) aan #6 ene © 20 Ge seOri) 10,000 4,90,000 marinas 00 3,00,000 aise gexvavo 40,000 doaebow Odew OD 2,00,000 abth mealerbal eahyso decbridah, Be. 10 geswabo cldcieg ahch aoaaden apeOueawe 80 ame acbai 500 Secbrivod &e adc Reomadd arodoooned. aides geavobo merle mania Mada, Comoran avedeyeroonw arin waldads weg 10 cow aleiad salty decbrivah, Se. 10 gemoco Sede acrid awe abebaod3 Seababay, aleeweriaveemone : aheed adrivt omoHe dees madocary, odav0. ‘The following balances are appearing in the books of Well-done Ltd. 6% Redeemable Preference Share Capital 5,00,000 & 100 shares) Less calls in Arrears (¢ 20 per share) 10,000 4,90,000 General Reserve 3,00,000 Sccurities Premium 40,000 Development Rebate Reserve 2,00,000 Redeemable preference shares are redeemed at a premium of 10%. Calls in arrears on 500 shares were daily collected and adjusted. Securities Premium and General Reserve was fully utilised and for the required amount Equity Shares of ¥ 10 each at a premium of 10% was issued and collected and redumption process carried out Write Journal Entries to the above effect.EA 3 os-441 3. ae, ©. dogg abtb animes gyad olvewd dusodos Nar axemowwd. (a) Bays 1,00,000 Wake secdrie 10 Ys Feorl) adert sUndeaddwad, aicicbeotags. (i) Bae T 10 selod aky Ferdriiah, 2/5 Gaborod Be Sethrive sabaeh BacdRewyens. (ii) < 10 ina Sod de 10 exch dechrivah, 1/5 gabored Bd ded Galera aidcdRootdoeed. (0) SXOs aos T 1,40,000 a, aowranh src modenowe. agad zerle obogdvay, F2,00,000 aay wciah, ¥ 1,00,000 aiPeyy quaterranad. aoror Bai wham, % 50,000 Gay odd zovenoee {c) Baw Be. 10 Gesoaicdrly ae93 ales F 1,00,000 wri ae gowa cach aodenvadsh, dendaernons. aheanarivd deeas ceaed ana. ‘The following scheme of reconstruction is carried out in AB Ltd. (a) The present 1,00,000 equity shareholders of 10 each will receive in lieu. (i) New fully paid equity shares of % 10 cach equal to 2/5 of their holdings. (ii) 10% preference shares of € 10 paid up to the extent of 1/5 of their holdings. (b) Goodwill worth % 1,40,000 totally written off. Plant and machinery stood % 2,00,000 written down to & 1,00,000 and freehold property worth % 50,000 written off, (c) New 10% Debentures worth € 1,00,000 issued mainly to make good the working capital of the firm. Pass required Journal Entries to the above effect. P.T.O.GS-441 4% 1 101A 4. a208 31-3-2018 dowd agod wxdes ©. daid ogad Bagdad ede gundoss : < Waly Secs mociaww & 100 decdrides) 15,00,000 Be. 12 wcks Sew wodand ( 100 decbrivy) 8,00,000 Be. 13 Baioetcdriey 3,00,000 G08 1-4-2018 docd wcbeo ©. ah, worly ©. Hoxodn mOeds adcbdood acid ve SUAIO8S : (a), Se, 12 eschews Secdoodd Ge Bed F 10 ari marie eerls &. Rogjod Fe. 8 scisso Bed F100 decd) vay, echo v. A GS echo Becbriuri Neweohicd, (b) J 8 Webs Sechod % 20 Src sorte wocd z 100 aoa aor work 8. 3 Pay Sedbdeiay, dad. ws ark od Paly Hecdrie chocdees ie F140 ehcbsss. (¢) Axeewe Se X 10,000 aay, anrk ©. Wog abd mead. ed aye dg % 12,500 whic, gi0od Abed APeyaiay, FoudsQons. ‘The abstract of Balance Sheet of Arun Ltd. as on 31-3-2018 is as follows : Equity Share Capital © 100 shares} 15,00,000 12% preference share capital @ 100 shares) 8,00,000 13% Debentures 3,00,000 On 1-4-2018 Bhagya Ltd. agreed to acquire Arun Ltd. on following terms () 12% preference shareholders will receive € 10 cash per share and receive 8% preference shares of € 100 each of Bhagya Ltd for each preference share in Arun Lid. (b) Each Equity shareholders will receive % 20 cash and one equity shares of € 100 each of Bhagya Ltd. at a market price of ¥ 140 per share. (¢) Liquidation expenses of Arun Ltd & 10,000 reimbursed by Bhogya Ltd, But actual expenses amount © 12,500. Calculate purchase consideration,INE EAT é os-aa1 5. ve. dog Gadgonod adardrino@d. Ax0d 31-3-2018 dou agos aadrio Sedonoss : (a) igs meric F 2,00,000 (aiid wgowon) Gata € 2,50,000) (b) estigse serch F 6,000 (co) agddas xeric %3,05,000 axwe da arwcwe dada, OGY BPosT 2,520 axeres ognad : de. 3 ugduod Jaa aPexc shee, (yuo eganod aod aes 1 #00) aorle wed woror] HeOd ao aod abed de. 15. earl decwdod Bomeck (Bigs sgosor! sotdedad, 649) %2,60,000. oxacdd wosad and Bigordar, Baio. Ali Ltd went into liquidation on 31-3-2018 with the following liabilities : (a) Secured creditors % 2,00,000 (securities realised % 2,50,000) (b) Preferential creditors % 6,000 (c) Unsecured creditors = 3,05,000 ‘The liquidator met liquidation expenses amount to % 2,520. The liquidator entitled for remuneration @ 3% on amount realised including secured asset 1 held by secured creditors and 15% on amount distributed to unsecured creditors. Assets (other than secured asset) realised & 2,60,000. Prepare Liquidators final statement of Account. 6, gedbod By coals dea marie aayHodad, Wogedjeron adond. Explain briefly the nature and scope of Accounting Standards in India P.T.O.GS-441 s {NNO eri — & / SECTION - C BUNS obeamenth chew aiiuri ges, ga B89 14 wore. 3x14=42 Answer any three questions, Each question carries 14 marks. 7. Bwv0# 31-3-2018 Uadoss agerehes w, Boob espe age ve devodoad : someone x waz z Beh wowany : 00,000 14% stuertee=ns wre 12,00,000 mag sme oho, 25,00,000 Sechrieo (® 20 Gos) eee oe 9,00,000 4,00,000 ak, Becdries 40,00,000 antagries 3,50,000 (& 10 co) 200 doy 15,00,000 OG aa ee 7,00,000 serma 14,00,000 smabeoee 11,00,000 eos 8e9 3,50,000 —70,00,000 ~70,00,000- echyse Secbrivity Be 5 Seevabo addy 1-4.2018 donb angrouren Arie Osenone, Be Ebcbanahaabal algod eabmerbalod : (a) Beare, %50,000 AAoy adores aederncd. (b) abebema8od seomerts aay : 8) eRe) Ay apsoiby €2,00,000 ay ewunidar, avakoredad. (i) Esse wadroemeM Box F 10 atwvay elas Paky edriva, Je SeOrt %2 geewado Gdag maBraovOr sebridriowacd waar : (1) Grea women aie (2) acbavdsod dodd opal deg sainos,QUAN i os-4a1 ‘The Balance Sheet of Spotlight Ltd:as on 31-3-2018 stood as follows Liabilities RB Assets z Share Capital : 60,000 14% Redeemable 12,00,000 Plant and Machinery 25,00,000 preference shares of % 20 each Furniture 9,00,000 4,00,000 equity shares of 10 40,00,000 Investments 3,50,000 each Stock 15,00,000 Profit and Loss A/c 7,00,000 Sundry Debtors 14,00,000 Sundry Creditors 11,00,000 Bank 3,50,000 70,00,000 70,00,000 The preference shares are redeemed at a premium of 5% on 1-4-2018. In order to facilitate the redumption of preference shares it was decided to : (a) Sell investments at a loss of 7 50,000. (b) Finance the redumption : (i) Profit and loss to be utilised leaving a balance of € 2,00,000. (ii) Issued sufficient new equity shares of 10 each at a premium of % 2 per share. You are required to prepare (1). Journal Entries (2) Balance Sheet after redumption. P.T.0.@s-41 8 {OUT 8. Bees ©, BoWad aymdaeh, Or0d 1-4-2018 dod wy e. Kogain aoedew, ded Preys garomadm, desodos adaben age6sap: {a} Sess ©. BoPod Ws wPaby seOrt ¥ 90 cic weo Heard. (b) elets e, Boxad go FeOrh we e. oa %75 aww eelod (avocdsey aeeas eles % 140) mown Palys Fecbivah, nvebad awakeoad. (c) wigs See e. to¥ob Adoscdrluri augd F550 arich De Adlozidandd endodah, done akGr dwakeoad. dees ©. Mood wea FYv Sood 31-3-2018 doch agos se s¥Adosd : wareorich z warts zg Se worse 6,000 ab, Fecdries 30,00,000 mas were #33 — 11,00,000 (® 500 dos) mT marie obos 15,50,000 1,300 ge. 14 @edozsebried 6,50,000 — seezoezoried 2,40,000 (® 500 vos) aednoraieure 2,60,000 mpasedcy 2,50,000 wich, sxbriee 8,15,000 mimes MEMOEd 9H 2,00,000 xide> Ben, 1,85,000 oa AG 65,000 xmurpde 2,65,000 maw, 2D 2,758,000 rox 85,000 og dy od 60,000 45,00,000 000 wrigg + (i) aedrival, dea ©. Sogoby ada (ii) 6Q ©. RoGadgy Bee aoares,9 Gs-441 ‘The Business of Beta Ltd is purchased by Alfa Ltd on 1-4-2018. The purchase consideration agreed as follows : (a) A payment in cash at € 90 per every equity shares in Beta Ltd. (b) An exchange of four shares of Alfa of = 75 (quoted in the market at % 140 each) for every equity share in Beta Ltd. (c) A further payment in cash at % 550 for every Debenture in Beta Ltd, which the debenture holders have agreed to accept in full discharge of their debentures. ‘The Balance Sheet of Beta Ltd on 31-3-2018 is as follows : Liabilities z Assets z Share Capital : 6,000 equity shares of $500 _30,00,000 Land & Building —_11,00,000 each Plant & Machinery 15,50,000 1,300 14% Debentures of ¥ 500 6,50,000 patents 2,40,000 gach Furniture 2,60,000 Sundry creditors 2,50,000 Work-in-progress _8,15,000 Workmen Savings Fund 2,00,000 Stock in-trade 1,85,000 Insurance Fund 65,000 Sundry Debtors 2,65,000 Reserve Fund 2,758,000 Bank 85,000 Profit and Loss A/e 60,000 000 45,00,000 Make necessary: (i) Ledger Accounts in the books of Beta Ltd. and (ii) Journal Entries in the books of Alfa Ltdoes ag {MOCO ce Oa20% 31-03-2018 dord aq werd wcdeo &. warke aorbro e9 Hoge seowew aay Be SENOS : wobr worbre ewe stb Gregorio o. ® agri °. ® g ® x ® Beds woes T 10 sey Pah, 10,00,000 3,00,000 sear aie, 50,000 25,000 Becbrivy : co 3,00,000 1,00,000 £ 100 sthod ge. 9 wai 1,00,000 1,00,000 ododaeatecre §,00,000 1,50,000 Secoriets 28H doy 2,50,000 1,75,000 mans, ao 1,00,000 80,000 ered 2,00,000 1,00,000 TBH dH 50,000 20,000 amour 203 50,000 - 20,000 RAMCd , 1,30,000 80,000 aaigrs aay 30,000 10,000 "13,80,000__5,80,000 "T3,80,000_5,80,000" SOS ©. Bria Trbw &. Woy aowe waked anywadain, sidebacky waked Soclecsrrtayen gd’. ealod ded doaid sang t. kool, mat addin Sogn’ GY worke wmoagorvm, arrocowsda OY ada aadsrivd ve #esod08d : (a) se8e abPexcia, wcdeo ©. aerie abrbee ©, %75,000 morie € 50,000 gabaen Domb LHe Oaa3. (b) adcb soalarly ada Saab, adie aidod se. 10 8a cinad. (¢)_ adcke Poattod ve. 9 esse decvaador Be. 10 gAv0b0 Boddey Zab donload Be. 8 echeso Becdrivah, (R208 @.) Seder. (a) wddee ©, of RPay ecboeddh ga mmey decried abavy ©, J ade t 10 a Bechrivah,% 2 yemrodo addy avebab araxerbadnd % 20 arid, eke Babvorociey wchodvegs. wad arb o. a Made Secreradch we amen Secorivr Beaken shay ©. 3 ave F 10 Waby Secorbiad, €2 gearabo diode aa rich % 30 wee gaornnieg Dead. Botebo: (a) wrbea eo, ag ansrivay, Sia Raweriavs. (0) BSCES deeas comes (Eg ©. adgeaig‘IAN AWA nt es-aa1 ‘The financial position of Aruna Ltd and Suguna Ltd as on 31-03-2018 is as follows Liabilities Aruna Suguna Assets Aruna Suguna Ltd. Ltd. Ltd. Ltd. Share Capitals xe x z z Equity shares of 2 10 10,00,000 3,00,000 Goodwill 50,000 25,000 cach Building 3,00,000 100,000 9% preference shares of 1,00,000 1,00,000 Machinery 5,00,000 1,50,000 % 100 each Stock 2,50,000 1,75,000 General Reserve 1,00,000 80,000 Debtors 2,00,000. 1,00,000 Gratuity Fund 50,000 20,000 Bank Balance 50,000 20,000 Sundry creditors 1,30,000 80,000 Preliminar 30,000 10,000 Expenses “73,80,000 5,580,000 13,80,000 5,80,000 Both Aruna Ltd and Suguna Ltd carrying on similar business and it was agreed that they should Amalgamate. As such a new company Sumithra Ltd is formed to takeover assets and liabilities of existing companies with certain exception (a) Goodwill of Aruna Ltd and Suguna Ltd are to be valued at € 75,000 and % 50,000 respectively. {b) Stocks of both the companies to be valued at 10% less than book value. (c) 9% preference shareholders of both the companies will be paid at 10% premium by issue of equivalent number of 8% preference shares of Sumithra Ltd. (4) Equity shareholders of Aruna Ltd will receive 2 equity shares of % 10 each at a premium of % 2 per share of Sumithra Ltd and € 20 for 4 equity shares held by them. Where the Suguna Ltd equity shareholders will receive 2 equity shares of 2 10 each at a premium of ¢ 2 per share of Sumithra Ltd and % 30 per share for every 4 equity shares they held. Prepare : (a) Ledger Accounts in the books of Aruna Ltd and (b) Incorporating Journal Entries in the book of Sumithra Ltd. P.T.O.@s-4a1 Hi {AO 10. ®qB08 1-4-2018 doad dabeo ©. dogain Fagonod adwearieoad. aaeedreod addr ve dunaosd : Oterds Noga wgrivod aed ched de. 3 eerie dedaodOrt ead dogs aed Be. 2, z egrvod oad aria deg 5,00,000 adacd ag 9,000 Ags and morid (Hood zerie see Aaedab wom Bode 68,000 anowsanh ans |Qab % 6,000 Heart») 1,500 de. 14d echse secdried © 100 dos) 1,50,000 (eegnodaday, 31-3-2017 3 dae 2eBz3) 10,000 % 10 ana eiead WPedy decddried 9 383) 90,000 moabeAly OH (31-3-2018 dowd ayos ) 1,20,000 ona dg aed (1-3-2018 doch agod | (cr) 20,000 dysds egad enjyse dedbawdOr} 1/3 dos wos enaidigy melgdys edeed Heohbad (@aty Fecbtsodch até atowd) diaeds wosah and agabay soinds.‘IMA 13 as-aa1 Ramana Ltd went into voluntary liquidation on 1-4-2018. The details regarding the liquidation is as follows : The liquidators remuneration is 3% on assets realised and 2% on amount distributed among shareholders. z Cash realised from Assets 5,00,000 Expenses of liquidation 9,000 Unsecured creditors (including salaries & wages for 68,000 one month prior to liquidation € 6,000) 1,500 14% preference shares of % 100 each (Dividend 1,50,000 upto 31-3-2017 paid) 10,000 equity shares of € 10 each % 9 per share paid up 90,000 General Reserve as on 31-3-2018 120,000 Profit and Loss A/c on 1-3-2018 (cr) 20,000 Under the Articles of Association the preference shareholders have the right to receive 1/3 of surplus remaining after repayment to equity shareholders. Prepare Liquidator’s final statement of Account P.T.O.