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PART - I(50M)
SECTION - A
I. Answere any Two of the following questions in not exceeding 40 lines each. 2X10=20
SECTION - B
I. Answere any Four of the following question is exceeding 20 lines each . 4X6=24
SECTION - C
10. Transportation
17. E- banking
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PART - II(50M)
SECTION - D
1. Answere the following question 1X20=20
18. Prepare final amounts of Praveen Traders for the year ending 31.03.2014.
Trial Balance
Debit Balance Amount(Rs.) Credit Balance Amount(Rs.)
Opening Stock 3200 Capital 20000
Purchases 8000 Creditors 2000
Wages 1000 Reserve for badly 200
doubtful debt
Carriage 500 Soles 9800
Rent and taxes 1500 Purchase Returns 900
Commission 900
Bills Receivable 1700
Factory Expreses 500
Oil & Fuel 600
Motor van 4000
Trade Marks 2000
Debtors 8000
Cash 1000
32,900 32,900
Adjustments:
1) Closing stock 5800; 2) Depreciation on Motor van 10%;
3) Reserve for bad & Doubtful debts5%; 4) Outstanding Rent Rs.500
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SECTION - E
1. Answere the following question 1X10=10
19. Prepare three column cash book.
2012 Rs.
Dec 1 Cash in hand 12000
Cash at bank 18000
3 Cash sales 6000
8 Received cash from Madhu 5800
Discount allowed 200
14 Issued cheque to Hari 9600
Dicount Received 400
20 Paid Commision 500
23 A cheque received from Govind 3500
Allowed him discount 500
25 Govind cheque deposited into bank
26 Bought furniture 2000
28 Withdrew from bank for office use 5000
30 Salaries paid by cheque 1000
20. Pass book of a trader shows a balance of Rs.12600 on comparing the pasbok witrh the cash book, the following
discrepacies were noted.
a) Cheques deposited in bank but not collected Rs.2100.
b) Cheques issed but not presented for payment Rs.1800
c) Bank charges 175
d) Bank paid Insurance premium Rs.1500
e) The debtor paid directly into bank account Rs.1200.
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SECTION - F
1. Answere the following questions 2X5=10
21. What are the verious types of errors? Explain.
22. Prepare Swamy account from the following
2014 Rs.
January 2 Amount due to Swamy 12000
8 Goods purchased from Swamy 16000
15 Goods returned to Swamy 5000
20 Cash paid to Swamy 6000
24 Goods purchased from Swamy 9000
30 Swamy account is settled by cheque
with10% discount
23. Prepare purchased book from the following
2013 Rs.
January 1 Purchased goods from Akshay 5000
4 Goods purchased from Dileep 4000
10 Goods purchased from Manoj 10000
(Trade discount 10%)
12 Cash purchases 6000
15 Purchased goods from Mahesh 3000
16 Purchased Goods from Anil 7000
24. Explain the capital and revenue expenditure and incomes with examples?
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SECTION - G
1. Answere the following questions 2X5=10
25. What is an account?
26. What is posting?
27. Credit Note?
28. Contra entry.
29. Prepare trial balance from the following balances
Carriage - 600, Capital - 15000, Salaries - 4000, Cash at bank - 5400,
Creditors - 4000, Sales - 31000, Debters - 8000
30. Current assets
31. Interst on capitals
32. Pass the opening entry from the following as on 1 stApril, 2013
Plant & Michanary - 15000, Land & Building - 25000, Bank Loan - 10000, Furniture - 8000, Debtors - 12000,
Creditors - 14000, Govt. bonds - 6000,
Cash in hand - 4000.
Disclaimer: This Question paper provided is for preparation purpose. Manabadi.com wont guarantee these questions in final exam.