PG Semeily_ Dline 2ominadion , 20 20 (He Uin2 021) Koda

Koll No-PGMBA 408 M 20009 Kagslxalien No- AlF

Papu Lode - MBA A.4 pap t l e - Financi al
Accounhiva Na oUTSe)

Dolt- 0 | 06/2 page No-01

Roll No-PGMBA 408M2009 Popo Codz- MBA 1.4

Awo.to 4ke 9. no. 2

stotament is uport on stalemnt

)Bmk reton ci la Hon a

Phepoud by thebwoine As to match the bmk tanoac Hon

rutorded in h e book o accoumls uoi4h he bomk

ke bmk eConcilatHovtatamAnd
halps to
Stdamen
Corouckmass tha pgmdmieA ucondsdn 4he
o
Cheek th +he accwmacy
accoumts
mdthair b, Lno uttt
brok o
bank balonea

the uasons onha mee a praponi2a

Pollowing ou

BRS
issuad butmot coarud in he Sonk
Chaaues
and cheane cuditd
in choajusdipobiHad
DiSeunt

debL paqment and hat shich d is

Debt issud tooaid

is d i u n L
de bited promted to 4he
TaCitved. tS
m
Chaauas isSusd o
bony Jon cleanina
ac , atR n6t accoun dad Jbx
omk intaru at,changes
reConcile
i4 1S not kno@n
HU w
Ksbn baing
Bomy Con also do mistahe ndebiinaand Cradini
ranDocon

Dola 9|09|21 P t NO- 02

Rolt Mo- PGaMBA408 M 20069 Popu Code - MBA 14

make mistakain
) Juot+ ke bomk> ou too CAm

accoumls
ions in bok ty
accounting he bomk amnac
Om d Ao dn

Ao. to the .mo.

Ondit PRmon ame

moe ts ke ondels uoidh he hiahl
Antomgemunt o
PoTman a n c and met oi4h l2not
15 plaud tirl
anoaadaeee

PuLmamam ee
Ts ploud loolL
to b2 h aoset oi4h
S160cduaill
15 Comi derud
movas Out d 0naomisa hon
s
he hiahasE pusmanam ce Tasolved.
15
he orgomisahon
Om when
be h e osso
adh Jha l2oat
Conoidered to
Cooh s
Keap> movinz
ou aqulanlq.
PGmonan C
dutStood a he imvotso
um
Con bR
Peotmam An c e
mot o LAuineme
ob he fiauidi hough i s
oosals o
>hou have ALau
ld
kave
lad pe
aualn pUvmomanu ,

Jha a s s iauid
shslas in m o s Caseb, \huo, On dat 6f
h i s idea
Conoidoud to be h e TRvastS 2
0
an ce s
PUImam

Hhe ot der tb Liauidit

Dat - 69|06|2
Pa No-03
Koll No-PG MBA L408 M20009 Papet cbde-MBA 1.14

Avo. to he 9.no.
4he
Depre ciation is defined
o
)Depre cialion
nbet
involvdd pModueina
involve d in produeia

Rpooins he Cost tkan

its wsefu je.
tuvenusheouah ou
oe ke tauoD v depre ciaH onm
Folloia
will aradually
.Worte Omd teaL- -Any OAL
hain wwt puniod, oo po ls 0 aa
a Cot
rOak doon ov

Eventuall y, ho 00set
t o be place.
Out ond mLed posad
disposed
b e dis
m w l be
omd mua
amd
l6geba
Tu paitd
Con
Com For PHOducion
mo
LOmmom

1S maa
obb his Conc
has a mamujac
tuu c
mamutac tunuy ommun
COmman
which tpicall y
easipmt, u t a i n mumban of
Cat boed on

dd 1:{a spom i.2.,

Buch o0 buildings,
Otho asets,
Pmoduted.
units
amd uparadec fon lonaA Puiod&
COm b Teposetd

iw and ndremk
balshava
-bma on
PLHi Shabili mast applicable
his tond ion is
hont :fe b p a m . oag.
a-hn hantd
4oinvem to"
Abiad osas mot actuall bR a
Usts niahis
a Carttain puio d tflHme
Tugkt Ho we Domahina btr

Do 09|06|24 Paae N6-64

Roll No-PG MBA LOgM 2000 Paput CDde - MBA 14

6 Do it ke 6pan t minalec shun Ahe w Tiahs

+ (ompleled by 4he
npirte, bo dep ciation mwo

Ptiod
nd sb t e w age

Om aos@s s nalunal
Natusta Kwout Ce SSuD

HeDbuces, he deprteetoton depru

Hon bb uowCe

Cawoes depre ciation ha pla.ce db deprron may

Geu5 alters.
Com pom Sab s2ALntla
chonge ia
t s etimade dG Tus o v e s Tumam
Some aapumt oill lbR Rndued
nSeien hich aduas
shich
gauipmen
2ficienmt
l:ltbmonu
obbo
he oniqinal gauipnl.
+ha wselil
he muabwu
he foaclong oacing
folloain st

o lepHe cialion
iru to odopt Ahe mosk appapriate
A Compomy
ma-hodon ts b imuss opraiono.
dapracia tion
t h a Cabm fom uoe a depuciahan
Accoumiuahoosy q s t
4he op a How 2conDmic
wethodhat closel, Toflecit
Cam ahcos a a meihods
ceS. So Compamma
CiTt ums tum
allocadus OD aets
CaucR to suntina pand ods
hat
om dha wbe he
accotdg to btmtil ucicves
onets. MosE lompomwoe he s4naight line Jr hinandid

Dab- 0|06 |2-1

PARNO-05
Rol No-PMBA408 M26009 Papor Codk-MBA 1.4

Te port ina Put poses, bat h Com also thorun

ethodb Jon Atorunt omes. mos} mportam
Cnidania to tollou
methods hat allotaleg asses
USe o depreciatitn
close to accoun ting Peiodsin a tamahe2

nalonal mannu

Aw.to 4he. no.2

(u gDurnads rufaned to
upk SpaciaJ
Susia
ppecihc trooacion t Similor
he Jurnals man fo
aa also *no@n Subsidia
Jousnals
malu
maluu. 8pecials
baks
book on Doy
Oehe dbbaunt pRo &ubbidio
follooim
Follouoing

ALe 5irst amd moslimportHon c

Cakoory all4he
ishe Caoh book.tecords
obbid iay booy ecieve S and
raladed o Cash omd bomk
T tion
1kay a three types
PO AYS
column Cooh booh +is a cmh bodk
Single
dabit idt and a cudit >ide
hich Con tains

Doo 09|b6[2-1 Pne NO-06

 Ro 1 NO-P6 MBA 408 M20069 Papet code-MBA14

Double column Cooh bosk t i s Aimilaot 0n binal2

dis count is
Antxa Col o u m n b
Column
Colu mn Cooh book, Onl an

od Ctadit sida og5

added on btth, he debit
he Caoh boD
ConHain S all the columns
Tiple calumn Cbh book 9
cosh bodh amd hao am &mima Column
d o u b l e calumn
tOH ho bonk5

btolk is a Subaid bgok hat is

Putchaned
td all he romoac Hon Tlated t6
we o e

Crei Put choo D

l l h a tram.3achon
allthe
a ran&achion
tds
e C O rtd
t+8 aco
C) Sales bosk uCord the sale ot
ho Lale o
necord
2oles. 1t can't
Telated o Cne dit
Omcl.

+is also knoDn he yehurn

) Ptchoo ed a sn bork
wed Ho TcOMd om acH on
o all
utudand bcoy, is
he 8uppliet d e b t male is
ha utuvns made Ho
oLtuTn omdis Hucan ded in
1S Swtd ainst tvesy
PAtehoo e talury botk
ce) Salec Ketuyn book t s ecoT dA all 4h n a j a cho

qulatedto indond atusnS,also knoan a tuTned

Dob- bl66|24
Paae No-0+
Koll NoPGMBA 4O8M 20o 09 PApor Code-MBA 1.

Inoon edboole . when Aha Cwotomen 4un s oods,

a Cruditmote is issued -o ke Cwo Homast fs 2NeT
u tusn, md is recotded in he sales TCaHusn bob

Bills ociavable lbookd ts utords all ka dmam 20chon

1\e todal
Db bill s daon in favw h a bwoinass ,
dida
onhe dbi
Obha bill s ucieveob)e book is pob4ed

O billS tecieva ble accoumlsS

Tecoda al 4he ron&oc Hoy
lls payable o oks
d r a n o n he business
bills hat a
T laled to h
payable by the bno
imess .

aned Axe

Akerte Oxe Cas tain tnomo an Ho n

Jougnal prope
be rOCond ma o the above men hored
that con't sollen&owy
miscalleng0w
heseHrombocHon
tat med
arQtamed aa m

bGbl
hich includes Credid, Purchaoe and
momsoction

daeciation ete
oles o Gosale,

Dolr-9 lo9| 21
PRCNO- Og
Roll NO-PGMBA 408 M 20009 Popt COdu - MBA 14

Awooes tohe 9.no. 3

e ou
Aceunding Conaple o ll oing
o ae

accoum ting Con cepls

Going Concaur Accountonls oosume unlksb

h u u is evidence lo he Con tnadq ha a CampaX
+hu is
15 mot oina brol2 hest has Impor tomt implieaH ons
omeis omd liabilikEA .

Jan he valuation
(1manoacHon amd valua How mathods
b) Conpislmu
aalsdhe Some u0a sovm RA to A or
Ou

peniod. Useus
acedunis Can,-her ore
Potiodo
ompotistns
ar inomei al
mo cte
wnominabw
make
whuu accoum Hng
stm yeM to 2 .
Per fos mam
te

Compom 1s Oca oAui r e to

fas Ore chovnaed
Polie
isclose this to omd &o Plaim h e impacB oOny

alomtd
c) Tmudence tomoeetten PHobk a nof rcoanice
ale hoo baen CompleBad n addikon, a
un il a

Cauhow vico is
taken fos Juu probleme ond tasi

R in 4ke actoUm tt ao Acon e

fon ha bminess hal Auch Cost oil e
chomc
h u s ,O tuotmable
incwud in hi yluue

Lola- 02l09|21 Poar No- 09

Roll No-P6 MBA408 M 20009 Papot Cbde-MBA1:4

follooin
Follooina he Conven ti ono in inonciol actaum hra-

aetoum)
Mon ta Ma0 wL men t Accoumtomis domo
OH 1ttmo unle kay Combe auan Hgied in
emS mo hat a not accounded jon
mbnulo
mondlon
inclade 4hingslike 0ork, fo rc,Akill, mora
mankek Jaaduuukip eTe

-Ahis Comvenkom bka to ensu

Srerar m
and muxs ralaHa to -th
h a t pniv a t omo oacHons
agregated Stmtooinsachon
d a bminecs
Osta
honours
to -ke Lsiness
hot selat

Wilh his onven tion, acconls recognisd

c) Kelisaion

nomsacHon at 4h poinl of alk on omofast th laol

t hen cash actnally chon
OuDmer slhip TLatharthan
homd
An impot Ham conven ti on o0 we Cam
J) Malatil - acc bum ting londastd
s e n r o m h pplication ob
Ond ac.coun-fin policia S, apmahon th ace burile

ivoluas a high daaa s T manls, whue dhcisitns

ObR reauiTed
alotut he appxopni alene oy a pokedan cC

accounBing udaenl, 4ha malurialil' ónven iono ug

Da- 09lb91 24 Poaa No- 10

Koll No-PG,MBA 408M 2.000 Pope Code - MBA 1

hat his Ahould o7 b am isswLs is h Judmmt

is Dinni Sicont b'maleiall to a woe t} Ahe

accounts he Con capt omatanialia is an

accouni.
Important issu So audins inon ti al

Aw. to .4he. .mo. 1

DD. Buoiness en
ht

u) B. Ps. 56,00, 00 0
Salts and pwrcha Lelaa
.
u)
u
1u) B. fided oAset.

ommuni Catiom or bimomti al

s talmls
V A.

Dal 09169121 P No 11
Roll No-PGMBA4 DgM 20009 Papast Cbd e- MBA1.4
BulExlPG|SEM-1MS
2020

MBA
Pope- MBA 1.4

Finan ciaL Actoun Hug (Neo Counse)

T u - 1 : S0 hous

ull Man lsb- Ld

2K5 1d
Choose he ConnecE ansou
pvt.Ltd. a a s 2stablish wi th
iness o u paise,
x
Abwo and beina 4ha
manimisation
m oiontaHon tPsobtL
a lona
Produds in ha qiven mavk, ithout
l2ade in quelil
man ket buoiness. (his
o liauidatmahe
a
inunton o Balling
acco untng (omapt sf
osumpion a u to tha
A) ConsUvatidra

b) Putiodial

) St6in ConCar
D) buine SS gntit
S0,bo,b00 and 1iabik liesa
Ka,
b e t t OoMth
HMahta hao ,his capitel
i tka accoun
Hgauaion

K20,06po0
6 oold o
Dou ld be
60D
A K T0, 00,
. R S o , 00,6DD
K 20,00, 000

S6,60, 000
D. Ks

Doi-69|06|2-1 Poge No- 12

Koll
No-PGMEA 4Og M200 69 PpLT Cede-MBA 1.4

x L4d. main taino a biplz (aoh odh ond hntu , mied

Prupae
A. Gatntal Lad
get.
6. Salas Omd Puetchaoe Led
.Bamk ajc in Ledgr
D. Cooh ML in Ledpr.

Depuciation is ralatad ts
A. C u u onsels.
e. fiad abds.
nvabtnts
D. Mackineils.
13
Loot sbp in h e accoun ting PHOCe
v) he
A.DmmunicaHon binancial 3tdmmls
tverl
6. 9den hby in bwinss tromsa clion and
dnomsodlionc
c.kacondig
C buoinu &3
tranDadions
ha bwoinem
D.
D casiSzing
AnDoU an tout ob the ballo@ing Sxh 20

by eRS ? what is he mezd o papamiug

what do ou meon
a eRs ? (2+9)
items head o balan ta bheat in 4he ot d
Enumwala the
tpet forman ce

poh 69lo9| 24 Page No-13

Rolt No-PMBA 408M2D009 Paper (ode-MB4

ha
dapeciaion ) vohot
ou
)whaA do you meON
b
Diib in brutf he fachonM
depruciaHon 2
CoDLD o ation.(14+2+2)
maaowutnt ob dap wecia
otbec tingthe
Ducniba briebl theP
1) whoE subbidioy booly
ote

obubbidianbol (245)
elonsi ica
ioral alosi
d i lional icaho
hay
un don a
dat -radi
ond Cudil
v) what is debit
6 accounts C+2+2)
di u n e e betwan
what is the
inventouLs 1
what ae syslms ?mporu he
perpetua nvenlon
Piodic and yalaaton t2t2)
ond f I f e thods
dinvendon
LIfO
16x=16
0nn one h e Jolloaina
. Am 8 and tonvenkoua

vonious accounting Con capls

Discuss ha
occoun tiug
in Jinoncial
ollooed
ni al balaonce eb S.G, prapaue ihe
t h Follo@ing
u)som LobA AJC in e
2 Ended

Trading
and PMoit and
2021
1 M a reh , valul a
bm S1 manch 2021
Adjotment'
Stodh

K9000

f.T.D

PARe N0- 14
ot-8l09| 21
 Po Pst COd- MGA 14
Roll No- PG MBA 408 M26009

Tnial | e sh S.b

Pon th culous Dn (R) Cn(Rs)

4,bo 0
Capita Draoings 96,006
53,4o0
2 Salus
Potchoo & 6&0 2400
KeBurn
Solas & Putchaoe
200
stod o|o«| 2.02.0)
800
wae 132, bob0

eui ldins 12,000

Frisqkt ond Cnuniag
1260
Tade npmb

Advorismamt 2-S00

vdarut 180
Lonuuo omd wante 7200
9,000
Deb tos 2 Craditons q200
000
omd billsPayable
ITaci wable
7200
Coah ak k
Coh in Hem
300
Salanie b 280, 600
50,600

Dol 07l69121 Pa NO-1S