S.No.

1525 T DCOM 3

(For candidates admitted from 2006–2007 onwards)

DIPLOMA EXAMINATION, NOVEMBER 2021.

Cooperative Management

FINANCIAL ACCOUNTING AND AUDITING

Time : Three hours Maximum : 100 marks

SECTION A — (10  2 = 20)

Answer ALL questions.

1. PnUQ¯À GßÓõÀ GßÚ?

What is Accounting?

2. ÷£÷μmk £UP Gs £ØÔ }º AÔÁx GßÚ?

What do you mean by Ledger Folio?

3. ÷u´©õÚ® Áøμ¯Ö.

Define Depreciation.

4. ¤øÇPÒ GßÓõÀ GßÚ?

What is Error?

5. C¸¨£õ´Ä Áøμ¯Ö.

Define Trial Balance.

6. CÖv{ø» PnUS £ØÔ }º AÔÁx GßÚ?

What do you mean by Balance Sheet?

7. Cμ^xPøÍ \›£õºzuÀ GßÓõÀ GßÚ?

What is vouching?

8. ö\õzxUPøÍ ©v¨¥k ö\´uÀ £ØÔ }º AÔÁx GßÚ?

What do you mean by valuation of Assets?

9. J¸ TmkÓÄ \[PzvÀ uoUøP¯õÍøμ {¯ª¨£Áº ¯õº?
Who is appointed of a Cooperative Auditor of a Cooperative
Society?

10. uoUøP {PÌÄ Áøμ¯Ö.

Define Audit Programme.

SECTION B — (5  6 = 30)

Answer ALL questions, choosing either (a) or (b).

11. (A) Cμmøh¨£vÄ •øÓ°ß C¯À¦PÒ ¯õøÁ?

What are the features of Double Entry System?

Or
(B) £À÷ÁÖ ÁøP¯õÚ xøn HkPøÍ Euõμnzxhß ÂÍUSP.
Describe the various types of Subsidiary Books with
suitable examples.

12. (A) ¤ßÁ¸® uPÁÀPμ¸¢x, C¸¨£õ´øÁ u¯õº ö\´P.

¹.
‰»uÚ® 60,000
uÒУi ö£ØÓx 3,250
öPõÒ•uÀ 58,000
C¯¢vμ® ©ØÖ® uÍÁõh[PÒ 40,000
ÂÍ®£μa ö\»ÄPÒ 5,000
ÂØ£øÚ 82,000
JÎa ö\»ÄPÒ 800
Gk¨¦ 5,250
©QÌÄ¢x ö\»ÄPÒ 1,200
C¯¢vμ ©QÌÄ¢x 35,000

Prepare the Trial balance, from the following information :

Rs.
Capital 60,000
Discount received 3,250

2 S.No. 1525 T
 Rs.
Purchases 58,000
Plant and machinery 40,000
Advertising expenses 5,000
Sales 82,000
Lighting charges 800
Drawings 5,250
Car expenses 1,200
Motor car 35,000

Or
(B) ¤øÇPÎß £À÷ÁÖ ÁøPPøÍ ÂÍUSP.
Describe the various types of Errors.

13. (A) ö£ÖuÀ ö\¾zxuÀ PnUSPÎß |ßø©PÒ ¯õøÁ?

What are the advantages of Receipts and Payments
accounts?

Or
(B) J¸ TmkÓÄ \[PzvÀ CÖvUPnUøP GÆÁõÖ u¯õº
ö\´Áõ´? ÂÍUSP.
How will you prepare the final account of a cooperative
society? Explain.

14. (A) uoUøP°ß ußø©PÒ ¯õøÁ?

What are the characteristics of Auditing?

Or
(B) J¸ uoUøPø¯ ÷©ØöPõÒЮ÷£õx PnUQ¯À ¦zuP[PøÍ
©v¨¥k ö\´²®÷£õx Pøh¤iUP ÷Ási¯ |øh•øÓPøÍ
u¸P.
State the procedures for valuation of Books of accounts
while conducting an audit.

15. (A) J¸ uoUøP¯õÍ›ß uSvPøÍ öPõnºP.

Bring out the qualifications of an auditor.

Or
(B) uoUøP AÔUøP £ØÔ J¸ ]Ö SÔ¨¦ GÊxP.
Write a short note on Audit Report.

3 S.No. 1525 T
 SECTION C — (5  10 = 50)

Answer ALL questions, choosing either (a) or (b).

16. (A) ¤ßÁ¸® uPÁÀPμ¸¢x, SÔ¨÷£mk¨ £vÄPøÍ u¯õ›zx,

AÁØøÓ ÷£÷μmkU PnUPõP ©õØÖP.
2017 ¹.
áÚÁ› 1 öμõUPzxhß öuõÈÀ öuõh[Q¯x 80,000
2 Á[Q°À öμõUP® ö\¾zv¯x 40,000
13 £nzøu ö\¾zv ö£õ¸mPÒ öPõÒ•uÀ ö\´ux 5,000
14 ÷\x & ÷PõÂÀ PhÝUS öPõÒ•uÀ ö\´ux 10,000
20 öμõUP©õP \®£Í® ÁÇ[Q¯x 5,000

From the following information, prepare Journal entries

and post them into ledger account.
2017 Rs.
Jan. 1 Commenced business with cash 80,000
2 Deposited cash with bank 40,000
13 Purchased goods by paying cash 5,000
14 Purchased goods from Sethu & Co. on credit 10,000
20 Paid salaries by cash 5,000

Or
(B) JØøÓ¨£vÄ •øÓ ©ØÖ® Cμmøh¨ £vÄ •øÓ
÷ÁÖ£kzxP.
Differentiate between Single Entry System and Double
Entry System.

17. (A) ÷u´©õÚzvß £À÷ÁÖ •øÓPøÍ ÂÍUSP.

Explain the various methods of Depreciation.

Or
(B) ¤ßÁ¸® uPÁÀPμ¸¢x, Á[Q \›Pmk® £mi¯ø»
31 i\®£º 2017 BsiØPõÚ Á[Q AÔUøP°ß£i
C¸¨¤øÚ Psk¤i.
¹.
(i) öμõUP ¦zuPzvߣi Á[Q Áøμ÷Áõø» 10,000
(ii) Põ÷\õø» øÁ¨¦ øÁUP¨£mhx. BÚõÀ
ÁμÄ øÁUP¨£hÂÀø» 5,000
4 S.No. 1525 T
 ¹.
(iii) Põ÷\õø» ÁÇ[P¨£mhx. BÚõÀ öuõøP
ö£ÖÁuØPõP Á[Q°À ö\¾zu¨£hÂÀø» 1,000

(iv) Á[Q°À ÷|μi¯õP ÁõiUøP¯õͺ öμõUPzøu

ö£ØÖ öPõshõº 500

(v) Á[Q¯õÀ Áøμ÷Áõø»UPõÚ Ámi¯õÚx 1,000

(vi) Á[Q¯õÀ uÁÖu»õP £ØÖ øÁUP¨£mh öuõøP 300

From the following information, prepare Bank

Reconciliation Statement as on 31st December 2017 to find
out the balance as per bank statement.

Rs.

(i) Overdraft as per cash book 10,000

(ii) Cheques deposited but not yet credited 5,000

(iii) Cheque issued but not yet presented

for payment 1,000

(iv) Payment received from the customer directly

by the bank 500

(v) Interest on over draft debited by bank 1,000

(vi) Amount wrongly debited by bank 300

18. (A) ö£ÖuÀ ö\¾zxuÀ PnUSPÎß £À÷ÁÖ {ø»PøÍ

£mi¯¼kP.

List out the various steps in Receipts and Payment

accounts.

Or

(B) J¸ ¯õ£õμ Aø©¨¤À CÖv{ø» PnUøP u¯õ›US®÷£õx

¤ß£ØÓ ÷Ási¯ £À÷ÁÖ |øh•øÓPøÍ ÂÁ›.

Elaborate the various procedures to be followed while

preparing Final amount in an organisation.
5 S.No. 1525 T
19. (A) uoUøPø¯ ÁøP¨£kzv ÂÍUSP.
Explain the classification of Audit.

Or
(B) J¸ ö©õzu ÂØ£øÚ TmkÓÄ £shP\õø»°À J¸
uoUøP¯õͺ, uoUøP {PÌøÁ £ØÔ Â›ÁõP GÊxP.
Write in detail the Audit programme by an auditor of a
whole sale consumer cooperative stores.

20. (A) uoUøP AÔUøP°øÚ u¯õ›US®÷£õx EÒÍ

|øh•øÓPøÍ Â›ÁõP öÁΨ£kzxP.
Outline in detail the procedures for preparation of Audit
Report.

Or
(B) J¸ TmkÓÄ uoUøP¯õÍ›ß E›ø©PÒ ©ØÖ®
ö£õÖ¨¦UPøÍ ÂÍUSP.
Explain the rights and liabilities of a Cooperative Auditor.

——————————

6 S.No. 1525 T