Professional Ethics Que Bank

TILAK MAHARASHTRA VIDYAPEETH, PUNE
BACHELOR OF LAWS (Three Years Semester Pattern) CREDIT SYSTEM

EXAMINATION: DECEMBER – 2022
SIXTH/TENTH SEMESTER
Sub.: Professional Ethics, Bar Bench Relation and Accountancy for Lawyers
(LW–18-603)
Date: 15/12/2022 Marks: 60 Time: 10.00 am to 12.30 pm
Instructions: 1) All questions are compulsory.
2) Figures to the right indicate full marks.
PART - A
Q.1 Answer the following question in brief (Any Two) (20)
1) Explain the duties of Advocate towards the court and client.
2) What is Contempt of court? Explain it with its procedure and case law.
3) What do you mean by administration of Justice? Define the role played by bar and bench in
administration of justice.
4) Explain the instances of professional misconduct. Discuss the role of disciplinary committee
in the misconduct cases.
Q.2 Short Notes(Any Four) (20)

a) Seven Lamps of advocacy.
b) P.D.Khandekar v/s Bar Council of Maharashtra
c) Functions of State Bar Council
d) P.J.Ratnam v/s D.Kanikram
e) Qualification for admission and enrollment of advocate.
f) Need of maintenance of accounts for Lawyers
g) Difference between Ethics and Etiquette.
PART – B
Accountancy for Lawyers
Q.3 Answer the following (Any Two) (20)
1) Diamond and corporation has a balance of Rs.2000/- as per passbook as on 31st March 2021.
However the balance as per cash book as on 31st march 2021 is Rs.2210/-
Transaction details.
a) A cheque of Rs. 500/- was deposited but it is not yet processed by the bank.
b) Bank charges of Rs.60/- were recorded in the passbook but not in the cash book.
c) Cheque worth Rs. 300/- were issued but not presented.
d) Bank Interest of Rs.50/- was recorded in the passbook but not in the cash book
Prepare a bank reconciliation statement.
Professional Ethics, Bar Bench Relation and Accountancy for Lawyers 1/2
(LW–18-603) AKD – Set-I
2) Prepare a cashbook in the books of Mr. Sonawane .
a) On 1st October 2020 Mr.Sonawane starts office with Rs.150000/-
b) On 3rd October 2020 purchased new books for cash from M/s Kale law house of
Rs.75000/-
c) On 7th October purchased laptop for cash of Rs.26000/-
d) On 13th October received cash of Professional fee from Shri.Mittal of Rs.15000/-
e) On 31st October paid salary to staff Rs.4500/-
3) Following is the Receipts and Payments. Accounts of Jodha and Co. for the year ended 31st
March 2019.
Receipts and Payments Accounts

For the year ended 31st March 2019
Receipts Amount Payments Amount
To Balance b/d(cash) 150000 By salaries and wages 160000
To Subscriptions By office expenses 35000
2016-17 60000 By sports equipments 340000
2018-19 350000 By telephone charges 24000
To Donations 50000 By electricity charges 32000
To entrance fees 80000 By Travelling expenses 65000
By Balance c/s(Cash) 34000
690000 690000
Additional transaction-
a) Outstanding subscription for the year ended 31st March 2019 –Rs.55000/-
b) Outstanding salaries and wages Rs.40000/-
c) Depreciate sports equipments by 25%.
Prepare income and expenditure account of the Jodha and co. from the above particulars.
Professional Ethics, Bar Bench Relation and Accountancy for Lawyers 2/2
(LW–18-603) AKD – Set-I
BACHELOR OF LAWS LL.B / B.A. LL.B.
SIXTH / TENTH SEMESTER
(LW-204/LW–6003/LW-18 - 603)
PART - A
Q.1 Answer the following question in brief (Any Two) (20)
1) Explain the Bar Bench relationship.
2) Explain the duties of Advocate towards the Court, Client.
3) State and explain the functions of State Bar Council and Bar Council of India under the
Advocates Act 1961.
4) What is contempt of court? Explain it with its procedure and case law.
5) Explain the seven lamps of advocacy.
6) What do you mean by administration of justice? Explain the important role played by the
bar and bench in administration of Justice.
7) What is professional misconduct. Discuss the power of disciplinary committee to deal

with such professional misconduct under the Advocate Act 1961.
8) What is contempt of court? Explain it with its procedure and case law.
9) Briefly explain- M. Veerabhadra Rao v/s Tek Chand
10) Write a critical comment on following cases [any two]
a] Bar Council of Maharashtra Vs. M.V. Dabholkar, etc., AIR 1976 SC 242
b] Harish Chandra Tiwari Vs. Baiju, AIR 2002 SC 548
c] V. P. Kumarvelu Vs. Bar Council of India, [1997] 4 SC 266
d] P.D. Khandekar Vs. Bar Council of Maharashtra, [1984] 2 SCC 556]
11) Explain the Constitutional provisions relating to Contempt of Court and Constitutional
Validity of the Contempt of Courts Act, 1971.
12) Write a critical comment on following cases [any two]
a] Bar Council of Maharashtra Vs. M.V. Dabholkar, etc., AIR 1976 SC 242.
b] Prahlad Saran Gupta Vs. Bar Council of India, [1997] 3 SCC 585.
c] V. P. Kumarvelu Vs. Bar Council of India, [1997] 4 SC 266.
d] In Re: Vinay Chandra Mishra, AIR 1995 SC 2348.

(LW-204/LW–6003/LW-18 - 603)
13) Define “Contempt of Court”. Explain classification of contempt of court and the
defences available to the contemnor.
14) Define the meaning of Ethics and Etiquette with difference between them.
15) Trace the development of Legal profession in India.
16) Discuss any two of the following with reference to the contempt of court Act, 1971
a) Nature and types of contempt.
b) Defences & Remedies available to contemner in criminal proceeding.
c) Contempt by Advocate and court itself and by state and corporate bodies.
17) Write a critical comment on any two. Give facts, issues raised, judgment and your
comment.
a) P.D. Khandekar V Bar Council of Maharashtra & others (1984) 2 SCC 556.
b) D.P. Chadoha v/s T.N. Mishra AB 2001 SC 457
c) Prahlad Saran Gupta v/s Bar council of India.
d) Harish Chandra Tiwari v/s Baiju AR 2002 SC 318.
18) Explain the concept and necessity of professional ethics and role of the lawyers in
Independent India.
19) Write a critical comment on following cases ( any two)
P D Khandekar Vs. Bar Council of Maharashtra (1984) 2 SCC 556
Prahlad Saran Gupta Vs. Bar Council of India (1997) 3 SCC 585
M Veerabhadra Rao Vs. Bar Tek Chand (1984) Supp. SCC 571
V P Kumaravelu Vs. Bar Council of India (1997) 4 SCC. 266
20) Write in brief
A) P. S. Gupta Vs. B.C.I.
21) Define "Contempt of Court". Explain classification of contempt of court & the defences
available to the contemmer.
(LW-204/LW–6003/LW-18 - 603)
22 ) A) State and explain the provisions relating to 'Admission and Enrolment' of an

advocate under the Advocates Act,1961
OR
State and Explain the powers and functions of the Bar Council of India.
23) B) Examine the civil and criminal contempt of court with the help of decided cases.
OR
Discuss the following with- the reference to contempt of courts Act,1971
a) Defenses available to the contemner
b) Punishment for contempt of court and limitation for actions for contempt.
24) Explain the salient features of advocate act 1961.
25) Explain the cases
A) P.D. Khandekar V.Bar council of Maharashtra
B) P.J. Ratnam Vs D. Kanikaram
26) Discuss in brief "Right to Practice a right or Priviledge".

(LW-204/LW–6003/LW-18 - 603)
1) Explain in brief.
a) P.D. Khandekar v/s Bar Council of Maharashtra
b) D.P. Chadha v/s T.N.Mishra
2) Professional Misconduct.
3) Need for maintainance of account for Lawyers.
4) P.J.Ratnam v/s D.Kanikram
5) Seven Lamps of Advocacy
6) Qualification for admission and enrollment of advocate.
7) Bar Bench relationship.
8) Contempt of Court.
9) Write in Brief- V.P. Kumaravelu v/s Bar Council of India.
10) Functions of Bar Council of India
11) Importance of professional ethics.
12) Court of Record.
13) State Bar Council: Powers and Functions.
14) Define and meaning of Ethics and Etiquette with difference between them.
15) Criminal Contempt of the Courts.
16) Rights of an Advocate.
17) Disqualification for the Enrolment of an Advocate under the Advocates Act, 1961.
18) Senior and Other Advocates.
19) Discuss the case law: - Harish Chandra Tawari V/s Baiju, AIR 2002 SC 318
20) Discuss Case Law: - P.J.Ratnam V/s D.Kanikram (AIR 1989 SC 245)
21) Explain the qualification and disqualification of an Advocate.
22) Duty of the Advocate towards Courts and Client

(LW-204/LW–6003/LW-18 - 603)
23) Civil contempt
24) Contempt of Court by lawyers and other persons
25) Trace the development of legal profession in India
26) Function of State Bar Councils
27) M. Veerabhadra Rao V. Tekchand
28) Discuss Case Law. - V.P. Kumara Velu v/s BCI (1997) 4 SCC 266
29) Power & functions of disciplinary committee.
30) Discuss Case Law. — P.J. Ratnam v/s D. Kanikram AIR 1989 SC 245.
31) Prahlad Saran Gupta Vs. Bar Council of India (1997) 3 SCC 585
32) Withdrawal of legal services.
33) Conditions for Right to Practise
34) Entitlement to legal services

JUNE 2022
1) Prepare the cash book or Mr. Akhilesh on the following transaction.
1) Opening cash balance 41250/-

2) Interest Paid 4125/-
3) Purchase of books for Rs. 11250/-
4) Paid electricity bill Rs.9000/-
5) Received professional fees Rs. 120000/-
6) Expenses for office furniture Rs.6000/-
7) Salaries to staff Rs.10500/-
8) Postage and Telegraph expenses Rs.600/-
9) Withdraw cash for private use Rs.3000/-
10) Administration expenses Rs.1200/-
2. On 30th April 2009, the cash book of Shri. Mali showed a debit balance of Rs. 10200/- to
be added. His cash book with bank pass book he finds that:
a) Three cheques of Rs. 400/-, Rs.980/- and Rs.2500/- were issued out of which cheque of
Rs.980/- has not been cleared before 31-03-2020.
b) Two cheque of Rs.700/- and Rs.1500/- respectively were deposited into bank but only a
cheque of Rs.700/- has been credited before 31st April 2009.
c) Bank charges of Rs.140/- and bank interest of Rs.800/- appearing in the pass book are not yet
recorded in the cash book.
d) A standing order for payment of Life insurance premium amounting of Rs.330/- had not been
entered in cash book.
e) A cheque of Rs. 250/- deposited and credited by bank was entered as Rs. 330/- in the cash
book.
Prepare the Bank reconciliation statement as on 31-04-2009.
3) Journalize the following transactions in the books of Advocate

Navgire.March 2015
1. Advocate Navgire started profession with cash Rs.400000/-

5. Purchased books of Rs.2000/-
6. Paid electricity bill Rs.4500/-
9. Received professional fees from Mr. Narayan Rs.30000/-
12. Paid salaries to staff Rs. 6000/-
15. Paid office rent Rs.3780/-
20. Received cash from Mr. Jawle 6000/-
25. Purchased books of Rs.7000/-
1
4) On the basis of following trial balance prepare Income and expenditure account of Adv.Musum
for the year ended 31st March 2009
Receipt Amount Payments Amount

To balance b/d 27033 By stationary 12580
To Professional fees 523669 By misc. Expenses 41650
To sale of gold ornaments 109290 By Tax paid 19615
By donation 27415
By Income tax paid 41815
By goods purchased 21655
By light bill paid 17578
By misc.expenses paid 8911
By insurance premium paid 16615
By Interest on Loan 18316
By car purchased 304615
By incentives 108301
By balance c/d 20926
659992 659992
Prepare income and expenditure account by taking into consideration depreciation allowable on motor
car and furniture will be Rs. 37673/-
2
JAN 2022

1. Journalize the following transactions in the books of Advocate Meena.
March 2001
2.Meena started her profession with cash Rs.100000/-
5. Purchased furniture from Shah on credit Rs.500/-
9. Received professional fees Rs. 3000/-
12. Purchased books for Rs. 10000/-
16. Received cash from Kale Rs. 4000/-
20. Paid electricity bill Rs. 2000/-
24. Paid office salaries Rs. 5000/-
29. Paid Rent Rs. 3000/-
2. Enter the following transactions in the cash book of Advocate Raje for the month of
January 1999 and ascertain the closing balance of cash at the end of the month. Also
open necessary ledger accounts 1999 January
Date Particular Amount

01 Opening cash balance in hand Rs. 43,210
02 Received professional fees from client Rs. 14320
03 Paid salaries of staff for the month of December 1998 Rs. 12345
05 Stationary purchased Rs. 600

08 Office expenses incurred Rs. 100
11 Purchased computer Rs. 18600
12 Deposited cash into current A/C of Bank of India Rs. 1000
17 Postage expenses Rs. 120
18 Stationary purchases Rs.60
27 Interest on deposits received Rs. 1000
3
3. On 31st March 2000, the cash book of Shri Deshmukh showed a balance of Rs. 14000/- but the
Bank pass book showed a different balance. On comparing and cash book with the pass book, the
following discrepancies were noticed. Prepare a Bank reconciliation statement as on 31st March
2000.
1. Cheque of Rs. 300/- , Rs. 200/- were issued on 25th March 2000, but both the
cheque were presented for payment on 5th April 2000.
2. Cheque of Rs. 600/- received from the customer were paid into the bank, but they
were collected on 1st April 2000.
3. Mr. Trust worthy directly deposited Rs.300 in to the Bank account, the entry of the
same was made in the cash book on 4th April 2000.
4. Bank has debited the pass book by Rs.10 for Bank charges. The corresponding entry
of the same was not found in the Cash book.
4. Following is the receipt and payment account of Mr. Joshi and advocate for the
previous year ended 31st March 2002.
Receipts Amount Payment Amount

To balance b/d 2345 By salaries and Bonus 34562
To Professional fees 167890 By purchase of motor car 100000
To sale of gold ornaments 29764 By interest on loan 4567
By Insuring 4000
By general expenses 1432
By Telephone expenses 4321
By Books and periodicals 5680
By Income tax 12400
By donation 7600
By wealth tax 5000
By Vehicle running exp 12345
By Printing expenses 2655
By balance c/d 5437
5. 199999 199999
Prepare Income and expenditure account of the professional taking into

consideration deprecation allowable on motor car and furniture will be Rs.
37673/-
4
NOV 2019
1) Journalize the following transaction in the book of Advocate Keshav.
1. On 3rd Aug 2019 Adv. Keshav started his profession with cash Rs 700000/-
2. On 7th Aug 2019 Purchased furniture of Rs. 200000/-
3. On 10th Aug 2019 purchased books from Deepak law house for Rs.40000/- on cash.
4. On 15th Aug 2019 received professional fees Rs. 50000/-from shri. XYZ
5. On 20th Aug 2019 Paid office rent Rs 10000/-
6. On 25th Aug 2019 Paid salary to staff 10000/-
2) Prepare the cash book of Mrs. Kusum on the following

transaction. January 2001
1. Opening cash balance 27500/-
2. Received professional fees 17500/-
3. Amount spent for printing and stationery 500/-
4. Office and administration expenses 250/-
5. Withdraw cash for private use 1000/-
6. Interest received 3500/-
7. Postage and telegraph expenses 100/-
8. Incentives paid to staff 1000/-
9. Cash deposited with bank 1000/-
10 Purchased office furniture 5000/-
11 Purchased furniture 7500/-
12 Interest paid 2750/-
13 Paid salaries to staff 9000/-
3) On 31st March 2009, the Cash Book of Shri XYZ showed a debit balance of Rs.3245/-
to be added. His cash book with the bank pass book he finds that:
1. Three cheques of Rs. 150/-, Rs. 250/- and Rs. 500/- were issued out of which cheque of Rs.
250/- has not been cleared before 31-03-2009
2. Two cheques of Rs 500 and Rs. 1000 respectively were deposited into bank but only a
cheque of Rs 500 has been was credited before 31st March 2009.
3. Bank charges of Rs 15 and bank interest of Rs 200/- appearing in the pass book are not yet
recorded in the cash book.
4. A standing order for payment of Life insurance premium amounting to Rs. 115 had not been
entered in cash book.
5. A cheque of Rs. 150 deposited and credited by bank was entered as Rs.115 in the cash book.
Prepare the Bank reconciliation statement as on 31-3-2009
5
4) On the basis of following trial balance prepare Income and expenditure account of Adv.
Jagdish Zodpe for the previous year ended 31 march 2001

To Balance b/d 7035 By incentives 103686
To sale of Gold ornaments 89292 By car purchase 300000
To professional fees 503670 By Interest on Loan 13701
By insurance primum paid 12000
By Mis. Expenses 4296
By Electricity bill 12963
By Books purchased 17040
By Income tax paid 37200
By Donation 22800
By Tax paid 15000
By mis. Expenses 37035
By stationery 7965
By balance c/d 16311
5,99,997 5,99,997
Prepare income and expenditure account by taking into consideration depreciation allowable on motor
car and furniture will be Rs. 37673/-
6
MAY 2019
Problem No.1:- Prepare a Trial Balance of Shri. XYZ from the ledger balances given
below as on 31st March, 2018.
Particulars Rs.
Capital 50,000
Debtors 2,500
Wages 3,500
Depreciation 1,500
Furniture 12,500
Advertisement 2,500
Bad Debts 600
Carriage 2,500
Purchases 15,000
Salary 4,500
Sales 40,000
Postage 250
Creditors 4,000
Land and Building 45,000
Bank Loan 2,000
Cash in Hand 1,200
Rent 2,900
Drawing 1,500
Problem No. 2:- Journalise the following transactions in the book of Advocate XYZ.
i] On 2nd January, 2018 Advocate starts profession with cash Rs. 1,50,000/-
ii] On 5th January, 2018 Purchased Laptop of Rs.28,000/- in cash.
iii] On 6th January, 2018 Purchased new books from Lokmanya Law House, Pune of Rs.
30,000/-in cash.
iv] On 1st February, 2018 Received cash against Professional fee from Shri. Godrej Rs.
15,000/-
v] On 2nd February, 2018 paid Salary in cash to Clerk of Rs.5,000/-.
Problem No.03:- Prepare the Cash Book of M/s XYZ for the following transactions.
Date 2018 Details Amount[Rs.]

November 1 Cash in Hand 30,000/-
November 5 Cash Deposited into Bank 6,000/-
November 12 Purchased Books from Hind Law House, Pune by cash 10,000/-
November 13 Received Cash from Client S h r i . A B C a g a i n s t 15,000/-
Professional fee.
November 26 Cash withdrawal from bank for office use. 5,000/-
7
Problem No.04:- The Bank column of a Cash Book showed a debit balance of Rs. 20,500/- on 31st
March, 2018, while comparing the Cash Book balance with the Pass Book balance following
differences were noticed.
1] Cheque of Rs. 5,000/- and Rs. 7,000/- were deposited but were not collected and credited by
Bank till 31st March, 2018.
2] Our debtor directly deposited Rs. 3,000/- into Bank A/c not recorded in the Cash Book.
3] Bank credited interest on Investment Rs.200/-
4] Cheque of Rs. 4,000/- issued but not presented for payment to the Bank.
5] Bank paid Insurance premium Rs.1,000/- but not entered in the Cash Book.
6] Bank debited Bank Charges Rs.25/-.
Prepare Bank Reconciliation Statement as on the 31st March, 2018.
8
NOV 2018
Problem No.1:- Journalise the following transactions in the books of Adv. ABC.
1] On 1st July, 2018, Advocate started profession with capital in cash of Rs. 2,00,000/-
2] On 3rd July, 2018, Furniture Purchased of Rs. 50,000/- in Cash.
3] On 11th July, 2018, Purchased new law books from Lokmanya Law House, Pune of
Rs. 1,00,000/-
4] On 15th July, 2018, Received Cash of Rs. 25,000/- of Professional Fee from Mr. XYZ .
5] On 31st July, 2018, cash deposited into Bank of Rs. 50,000/-.
Problem No. 2:- Prepare the Cash Book of Mr. XYZ on following transactions.
Date Particulars Amount [Rs.]
1st July, 2018 Cash in Hand 75,000/-
10th July, 2018 Cash deposited into Bank 30,000/-
15th July, 2018 Purchased books from 10,000/-
Swarajya Book Depo.
17th July, 2018 Received Professional Fee in 15,000/-
cash
31st July, 2018 Paid Office Rent 5,000/-
Problem No.03:- Prepare Trial Balance from the following ledger balances in the
books of Mr.XYZ.
Particulars Rs.
Capital 1,00,000
Debtors 5,000
Wages 7,000
Depreciation 3,000
Furniture 25,000
Advertisement 5,000
Bad Debts 1,200
Carriage 5,000
Purchases 30,000
Salary 9,000
Sales 80,000
Postage 500
Creditors 8,000
Bank Loan 4,000
Cash in Hand 2,400
Rent 5,800
Drawing 3,000
9
Problem No.04:- The Bank column of a Cash Book showed a debit balance of Rs.
24,500/- on 31st March, 2018, while comparing the Cash Book balance with the Pass
Book balance following differences were noticed.
1] Cheque of Rs. 4,500/- and Rs. 7,500/- were deposited but were not collected and
credited by Bank till 31st March, 2018.
2] Our debtor directly deposited Rs. 4,000/- into Bank A/c not recorded in the Cash
Book.
4] Cheque of Rs. 5,000/- issued but not presented for payment to the Bank.
5] Bank paid Insurance premium Rs.3,000/- but not entered in the Cash Book.
6] Bank debited Bank Charges Rs.50/-.
Prepare Bank Reconciliation Statement as on the 31st March, 2018.
10
MAY 2018
Q.3 Answer the following (Any Two ) (20)

1) Journalize the following transaction in the books of Advocate Manik Jan. 2006
1) Received professional fees Rs.70000/-
2) Purchased furniture for Rs. 6000/-
3) Paid salaries to staff Rs.1000/-
4) Interest Received Rs.60/-
5) Cash Sales Rs.8000/-
6) Paid Office rent Rs.1000/
7) Received Rs.1500/- from Rajeev in full settlement of Rs.2000/-.
8) Purchased stationery of Rs.600
2) Prepare a simple cash book of Advocate Chandrashekar for the month of January 2006
Date Particular Rs.

Jan 1 Opening Cash balance 80000
Jan 3 Purchased stationery 800
Jan 7 Purchased Computer 10000
Jan 10 Office expenses 1200
Jan 12 Paid Office rent 3000
Jan 15 Professional Fees Received 70000
Jan 19 Purchased Furniture 5000
Jan 25 Interest received on investment 2000
Jan 27 Bonus Paid to office staff 5000
Jan 29 Professional fees received 10000
Jan 30 Purchased books 7000
3) On 31st March 2014 the cash book of Shri.Manav showed a debit balance of Rs.8940 on
comparing his cash book with the bank pass book he finds that:
1. Cheque of Rs.300 was issued but not cleared till 31st March 2014.
2. Cheque paid into bank but not collected and credited before 31st March 2014 amounted to
Rs.1000/-
3. Bank charges of Rs. 30 debited in the pass book, did not appear in cash book.
4. Cheque amounting to Rs.1200/- issued but not presented for payment before 31st March 2014
5. Interest credited by bank Rs.660/- did not appear in cash book, you are requested to prepare a
bank reconciliation statement as to show bank balance as bank pass book.
11
4) Prepare income and expenditure account in the books of Advocate Joshi.

To balance b/d 102500 By law journals 1700
To Legal fees 135000 By Law books purchases 2000
To special commission fees 250 By Rent 10750
To salary of guest lecture By car expenses 11000
To examiner fees from 24000 By office expenses 2500
university received 1200 By light charges 2000
To interest on deposit in By Income tax 11000
bank 650 By gift to a daughter 5500
To dividend from Co- By house hold expenses 47500
op.society 500 By cost of stationery 3900
To Director’s Fees By Donation 500
5000 By Car Purchased 110000
By insurance Premium 3000
By balance c/s 57750
269100 269100
12
NOV 2017

1) Journalize the following transaction in the books of Mr. Pathe to month of April 2002.
1 April Pethe started business with a capital of Rs. 50,000/-
3 April He purchased furniture for Rs. 10,000/-
4 April He bought goods on credit from vilas for Rs. 16,000/-
14 April Sold goods to Rohit worh Rs. 10,000/-
15 April Received cash from Rohit Rs. 6,000/-
18 April Purchased goods for Rs. 24,000/-
27 April Sold goods for cash Rs. 16,000/-
30 April Paid travelling allowances Rs. 2,400/-
31April Paid Vilas Rs. 6,000/- on account.
2) Discuss any two of the following.
a) Classification of account with rules.

b) Essentials of the accountancy for lawyer.
c) Difference between Book keeping & Accountancy in detail.
3) State the nature or type of account in each of the following cases.

1. Gold Account 2. Municipal Tax Account.
3. Sathe & Sathe’s company’s Account. 4. Club’s Account.
5. University Account 6. Mr. Ghate’s Account.
7. Law firm’s Account 8. Furniture purchase Account
9. Bank of Badoda’s Account 10. Plant and Machinery Account
11. Travelling Account 12. Drawing Account
13. Creditors Account 14. Expenses Account
15. Goods and Carriage outward Account 16. Bad debts Account
17. Commission Account 18. Capital Account
19. Ad. Adsir’s Account 20. Cash Account
4)Enter the following transaction in a simple column cash book April 2016.
1 April Opening cash balance Rs. 55,000/-
3 April Received professional fees Rs. 30,000/-
4 April Paid printing & stationary exps. Rs 1,000/-
10 April Paid office and Administration expenses Rs 1,000/-
17 April Purchase computer Rs 15,000/- in cash.
18 April Paid salaries Rs 18,000/-
23 April Cash deposited into bank 20,000/-
30 April Interest received on investment Rs 5,000/-
31 April Withdrawn cash for personnel use Rs 2,000/-
13
MAY 2017

Problem No.1:- Journalise the following transactions in the book of Adv. XYZ.
02 April, 2017 Adv. X started profession with cash Rs. 1,10,000/-

02 April, 2017 Purchased furniture for cash Rs. 20,000/-
03 April, 2017 Purchased books for cash Rs. 15,000/-
04 April, 2017 Cash deposited into bank Rs. 75,000/-
15 April, 2017 Received Professional fee from his client in cash Rs. 5,000/- and in cheque Rs.
20,000/-
30 April, 2017 Paid Office Rent Rs. 2,500/-
30 April, 2017 Paid Salary to clerk Rs. 4,500/-
Problem No. 2:- Record the following transactions in a simple Cash Book of Adv. XYZ for
the month of March, 2017.
01 March, 2017 Cash in hand Rs. 10,000/-

03 March, 2017 Received fee from client Rs. 15,000/-
04 March, 2017 Paid Architect fee in cash Rs. 8,000/-
05 March, 2017 Purchase Law books for cash Rs.2,000/-
06 March, 2017 Purchase Office stationary for cash Rs.500/-
10 March, 2017 Paid Stipend to Junior Rs. 5,00
10 March, 2017 Paid electricity charges Rs. 600/-
10 March, 2017 Paid Office Rent Rs. 2,500/-
Problem No.03:-The Bank column of a Cash Book showed a debit balance of Rs. 49,000/-
on 28 Feb., 2017. While comparing the Cash Book balance with the Pass Book balance
following differences were noticed.
1] Cheque of Rs.9,000/- and Rs.15,000/-were deposited but were not collected and credited by
Bank till 28 Feb., 2017.
2] Our debtor directly deposited Rs.8,000/- into bank A/c not recorded in the Cash Book.
4] Cheque of Rs.10,000/- issued but not presented for payment to the Bank.
5] Bank paid Insurance premium Rs. 6,000/- but not entered in the Cash Book.
6] Bank debited Bank charges Rs.100/-
14
Problem No.04:-Prepare Trial Balance from the following ledger balances in the books of
Mr. XYZ.
Particulars Rs.
Capital 50,000
Debtors 2,500
Wages 3,500
Depreciation 1,500
Furniture 12,500
Advertisement 2,500
Bad Debts 600
Carriage 2,500
Purchases 15,000
Salary 4,500
Sales 40,000
Postage 250
Creditors 4,000
Bank Loan 2,000
Cash in hand 1,200
Rent 2,900
Drawings 1,500
15
NOV 2016
Q.3Answer the following. (Any Two) (20)

1) Journalize the following transaction in the books of Advocate X.Y.Z.
1. On 18th November 2015 Advocate started profession with cash Rs. 5,00,000/-
2. On 27th November 2015, furniture purchased of Rs. 70000/- for cash
3. On 30th November, purchased New law books from Ajit Law House, Pune of
Rs. 40,000/- for cash
4. On 1st December 2015, Received cash of Rs. 10,000/- of professional fee from shree
A.B.C.
2)Prepare the cashbook of Mr. A.B.C. on following transactions.

Date Details Amount (rs.)
st
1. 1 November 2015 Cash in hand 60,000/-
th
2. 10 November 2015 Cash deposited in bank 40,000/-
th
3. 14 November Purchased book from Hind Law 12,000/-
House by cash
4. 17th November 2015 Received cash from client 14,000/-
Shri. Joshi against professional fee
th
5. 20 November 2015 Cash with withdrawal from bank 20,000/-
for office use
3) Prepare Ledger Accounts on following transactions in the books of Advocate A.B.C.

1. On 20th November 2015, advocate started profession with cash of Rs. 5,00,000/-
2. On 24th November 2015 purchased books of Rs. 50000/- for cash
3. On 30th November, 2015 Received cash of Rs. 40000/- of professional fee from Shri.
X.Y.Z.
4) Prepare a bank reconciliation statement of the following transaction.

The bank column of a cash book showed a debit balance of Rs. 1,00,000/- on 31st December
2015. While comparing cash book balance with passbook following differences were noticed.
1) Cheque of Rs. 20000/- was deposited but were not collected and credited by bank till
31st December 2015
2) Bank credited interest on investment Rs. 500/-
3) Cheque of Rs. 26000/-issued but not presented for payment to the bank
4) Bank debited bank charges Rs. 250/-
16
MAY 2016
Q.3 Answer the following. (Any Two)
1) Journalize the following transactions. Jan — 2003
3'1 Jan — Goods purchased for cash Rs. 500/-

56 Jan — Sold goods to Ram Swaroop for cash Rs. 250/-
18th Jan Cash received from Arvind Rs 396/- & discount allowed Rs 4
19th Jan — Gery started business with cash Rs. 4500/-
30 Jan — Paid cash for stationary — 20/-
Rent—100
Salaries to staff s- 250/-
2) Prepare Income & expenditure account & Assets & liabilities Account of M/s Kale legal associates
31/3/2014
Cash in hand 230
Bank overdraft 10,000
Capital A/c 1,69,102
Loan payable A/c 40,000
Lease hold premises A/c 36,000
Computer A/c 54,600
Furniture 3,000
Stationery 29,116
Professional fees received 2,21,520
Interest Received 24,000
Salaries to staff 42,870
Repairs to furniture 20,060
Repairs to computer A/c 20,500
Office Rent 61,200
Drawing A/c 20,820
Interest Paid 10,972
Car purchase 2,00,000
Miscellaneous Income 34,696
1) Provide depreciation on computer @ 25%

2) Salaries of Rs. 1800/- for the month of March 14 are still o/s
3) Stock of stationery in hand Rs 100/-
17
3) Prepare cash book in the books of advocate Law master for 1999.
Date Particular Rs.
Jan 1 Openig Cash Balance 43,210
Jan 2 Received Professional Fees 14,320
Jan 3 Paid Salary to Staffs 12,345
Jan 5 Stationery Purchased 600
Jan 8 Office Expenses Incurred 100
Jan 11 Purchased Computer 18,600
Jan 12 Deposited Cash into Bank 1000
Jan 17 Postage Expenses 120
Jan 18 Stationery Expenses 60
Jan 22 Bonous Paid to Staff 1,600
Jan 26 Interest on Deposit Received 6,000
Jan 30 Interest Paid 5,000
4 ) Prepare Bank reconciliation statement as on 31' Dec 2000

The cash book of Shri. Divesh showed a debit balance of Rs. 5200/ - but his bank Pass book showed
all together a different balance & on comparing his cash book & Pass Book. You find the following
reasons.
1) Cheques amounting to Rs 3200/- issued but not presented for payment before 31' Dec
2000.
2) Cheques paid in to Bank but not collected & credited before 31' Dec 2000 amounted to
Rs
1700/-
3) Bank charges of Rs. 40/ - debited in the pass book, did not appear in cash book
4) I n t e r e s t c r e d i t e d b y b a n k R s . 3 5 0 /- did not appear in cash book.
18
NOV 2015
Q.5 Answer the following : (10)
Journalize the following transaction in the books of M/s Ratanlal of Shirur for the
month of March 2001.
1. Commenced business with cash Rs. 50,000/-, Furniture Rs. 15,000- Goods Rs.10,000.
2. Purchased Car from Maruti & Co. for cash Rs. 2,00,000/-.
3.Sold goods for cash Rs.3,500/-
4. Goods purchased form Dhirajlal Rs. 9,700/- on one month's credit.
7. Sold goods on credit to Motilal for Rs.1,530/-
10. Paid to Times of India for advertisement Rs.500/.
14. Sold goods to Shri, Mafatlal Rs.3,900/-
16. Paid for Municipal taxes Rs.150/-.
20. Paid to Shri Dhirajlal Rs.9,500/- in full settlement of his account.
22. Paid to Hotel bills of the friends and relatives Rs.600/-.
24. Sold goods for cash Rs.2000/-.
28. Received commission from Shri. Arunlal Rs.400/-.
29. Goods taken for personal use Rs.300/-.
30. Paid to M/s. patil for carriage Rs.600/-.

31 Received from Motilal Rs.1,500/- in full settlement of his account.
OR
What is the meaning of Accountancy. Discuss the functions, advantages and disadvantages of
accountancy.
Q.6 Prepare a cash book of Advocate Choudhary for the month of July 2001 and ascertain the
closing balance of cash at the end of the month.
Jul 1 Cash in hand 2000
Balance at bank 4930
2 Received from Vyas Professional fees in cash 1000
And a cheque of Rs.700/-
3 Paid to Rahul Rs.280/- in full settlement of Rs.300/-.
4 Cheque received from Vyas was deposited in bank of Baroda.
5 Deposited in bank Rs.500/-.
6 Received from Sitaram a cheque of Rs. 1700/- in full settlement of his account of Rs.2000/- and
the samecheque being endorsed to Mohan in full settlement of his account of Rs. 1800/-
17 A cheque received on 2 July was dishonored
18 The bank charges were Rs.300/-.
20 Transferred Rs.3300/- from saving bank account to current account.
30 Drew by cheque Rs. 350/- for office use.
31 Deposit in the bank all cash in excess of Rs. 500/-
19
OR
Write notes on any two
a) Classification of Accounts
b) Transaction
c) Need of Accountancy for Lawyers
d) Branches of Accounting.
20
MAY 2015
Q.3 Answer the following. (Any Two)

1) Journalise the following transaction in the book of advocate ABC.
1) On 2 n d January, 2015 Advocate started profession with cash Rs 3,50,000

2) On 5 t h January, 2015 purchased furniture of Rs 1,28,000/- for cash .
3) On 6 t h January, 2015 purchased new books from Ajit law house, Pune of Rs. 40,000/-
for cash.
4) On 1S t February, 2015 received cash of Rs 2000 of professional fee from Shri. XYZ.
5) On 2 n d February,2015 paid office rent by cash of Rs 5000
2) Prepare the cash book of Mr. XY Z on the following transactions

Amount
Date Details
2nd January, 2015 Cash in hand 55,000/-
2nd January, 2015 Furniture purchased for cash 20,000/-
Purchased Books from hind 25 000/-

15thJanuary2015 law house, Pune by cash
Received professional fee in , 12 000/-
18th January 2015
, cash from m/s ABC & sons
28th January, 2015 Cash deposited in bank , 20,000/-
3) The bank column of a cash book showed a debit balance of Rs 49, 000 on 31 s t January
2015.
While comparing the cash book balance with the pass bo ok balance following difference were
noticed
1) Cheque of Rs. 9000 was deposited but w ere not collected and credited by bank
till 31 s t January 2015
2) Bank credited interest on investment Rs. 50 0.

3) Cheque of Rs. 10,000 issued but not presented for payment to the Bank.
4) Bank debited Bank charges Rs. 150.
4) Prepare ledger accounts on following tra nsactions in the books of advocate ABC.
1) On 2n d January, 2015 advocate started profession with cash Rs. 1,50,000/-.
2) On 5 t h January, 2015 purchased furniture of Rs 50,000/ - for cash.
3) On 30 t h January, 2015 received cash of Rs. 20,000 of professional fee from Shri.
XYZ.
21
NOV 2014
Q.3 Answer the following. (Any Two) (20)
1) Journal Entries and Rectify the following (Rectification problem)
1. Rent paid Rs 700/- paid to Mr. 'X' has been entered in the purchases Day book.
2. Goods Sold to Mr.'Y' of Rs 600/- has been entered in the purchases Day book of Rs
640/-,
3. Repairs to furniture of Rs 200/- have been debite to furniture and fixtures a/c.
4, Commission received of Rs 550/- has been property posted to the debit of
commission a/c.
5. A cheque of Rs 2851- issued to Mr. 'C' has been wrongly entered in the cash coloums of
cash book. Prepare journal entries and rectify the following From the following
particulars.
2) Prepare the Income and Expenditure account and Assets and Liabilities A/c of
Advocate manasi as on 31/3/2010
1. Balance b/d (capital) 2345/-

2. Professional fees received 1,67,890/-
3. Received from Sale of gold 29,764/-
4. Salaries and bonous 34,562/-
5. Purchases of motor car 1,00,000/-
6. Interest on loan (received) 4,567/-
7. Unit Linked Insurance (Paid) 4,000/-
8. General Expences 4,321/-
9. Telephone Expences 1,432/-
10. Books and Periodicals (Expences) 5,680/-
11. Donation (Paid) 7,600/-
12. Tax P ai d 5,000/-
13. Vhicle Running (Expences) 12,345/-
14. Printing and Sationary 2,655/-
15. Wealth Tax Paid 12,400/-
Depreiation allowable on motor car will be of Rs. 37,673/-
22
3) Cash book of Shri Girish Showed a dedit balance of Rs 8,000/- as on 31/12/2011.

Prepare Bank Reconciliation statement Account on 31/12/2011 of Shri. Girish Advocate.
1. Cheques amounting to Rs 3500/- issued but not presented for payment before 31/12/2011
2. Interest (received) credited by bank of Rs 500/- did not appear in cash book.
3. Bank charges of Rs 100/- debited in the pass book.
4. Cliques paid into bank but not collected and credited before 31/12/2011 of Rs 2000/-You are
requested to prepare a Bank reconciliation statement account.
4) Enter the following transation in a simple cash book 2011

Jan 1. Cash in hand 8,000/-
Jan 3. Received from Bunty 500/-
Jan 6. Recived from Santosh 370/-
Jan 8. Paid to Maliesh 900/-
Jan 9. Cash Purchases 1500/-
Jan 20. Cash Sales 350/-
Jan 21. Paid into Bank 2,000/-
Jan 22. Purchased furniture 300/-
Jan 23. Received. Interest 100/.
Jan 26. Paid Electricity Charges 250/-
Jan 28. Rent Paid 150/
Jan 30. Paid Salaries to staff 570/-
23
MAY2014
Q.3 Answer the following. (Any Two) (20)
1) Journal Entries and Restity the following. (Rectification)
1. Rent of Rs 500/- paid to Mr. X has been debited to his personal account.
2. Goods sold t o Mr. 'Y' of Rs 350/- have been entere d in the purchases day
book of Rs 530/-
3. Repairs to funrniture Rs 200/- have been debited to furniture and fixture

account.
4. Commission received of Rs 150/- has been posted to the debit of commission
account.
5. A cheque of Rs 185/- issued to Mr. 'A' has been wrongly entered in the cash
coloum of cash book.
Prepare journal entries and rectify the entires from the following particulars.
2) Prepare Income and expenditure account and Assets and liabilities Account of
Advocate Rajesh Apte as on 31/03/2010
1. Balance b/d
2. Received from sale of ornament of Rupees
3. Professional fees received
4. Purchases of motorcar
5. Salaties and bonous
6. Interest on Loan (Received)
7. Linked Insurance (Paid)

8. Telephone Expences
9. General Expences
10. Books and Periodicals (expences)
11. Income Tax paid

12. Donation paid
13. Wealth Tax paid
14. Vhicle Expences

15. Printing and Stationary
Depreiation allowable on motor car will be of 37,673/ -

24
3) Cash book of Shri Suresh Showed a bed dedit balance of Rs 5200/- as on 31/12/2011.
But his Bank pass Book showed all together a difference Balance and on comparing his cash book and
Passbook you find the following reasons.
Prepare bank Reconciliation statement Account on 31/12/2011 of Shri. Suresh Advocate,

1. Cheques amounting to Rs3200/- issued but not presented for payment before 31/12/2011
2. Bank charges of Rs 401/- debited in the pass book.

3. Interest (received) credited by bank of Rs 350/- did not appear in cash book.
4. Cheques paid into bank but not collected of Rs1700/-
Prepare Bank reconciliation statement account.

4) Enter the following transation in a simple cash book on 2010 (Only cash book)
1. Cash in hand 5,000/-

3. Received from Teju 500/-
6. Recived from 'S' 370/-
8. paid to manish 750/-
10. Cash Purchases 1,500/-
17. Cash sales 350/-
20. Paid in to Bank 1,000/-
22. Purchased furniture of Office use 300/-
26. Wettest received 75/-
27. Paid Electricity Charges 25/-
29. Rent Paid- 570/-
31. Paid Salaries to staff 150/-
25

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TILAK MAHARASHTRA VIDYAPEETH, PUNE

BACHELOR OF LAWS (Three Years Semester Pattern) CREDIT SYSTEM

Q.2 Short Notes(Any Four) (20)

Receipts and Payments Accounts

Q.1 Answer the following question in brief (Any Two) (20)

1) Explain the Bar Bench relationship.

2) Explain the duties of Advocate towards the Court, Client.

5) Explain the seven lamps of advocacy.

7) What is professional misconduct. Discuss the power of disciplinary committee to deal

9) Briefly explain- M. Veerabhadra Rao v/s Tek Chand

10) Write a critical comment on following cases [any two]

b] Harish Chandra Tiwari Vs. Baiju, AIR 2002 SC 548

c] V. P. Kumarvelu Vs. Bar Council of India, [1997] 4 SC 266

d] P.D. Khandekar Vs. Bar Council of Maharashtra, [1984] 2 SCC 556]

12) Write a critical comment on following cases [any two]

c] V. P. Kumarvelu Vs. Bar Council of India, [1997] 4 SC 266.

d] In Re: Vinay Chandra Mishra, AIR 1995 SC 2348.

15) Trace the development of Legal profession in India.

a) Nature and types of contempt.

b) Defences & Remedies available to contemner in criminal proceeding.

b) D.P. Chadoha v/s T.N. Mishra AB 2001 SC 457

c) Prahlad Saran Gupta v/s Bar council of India.

d) Harish Chandra Tiwari v/s Baiju AR 2002 SC 318.

19) Write a critical comment on following cases ( any two)

P D Khandekar Vs. Bar Council of Maharashtra (1984) 2 SCC 556

V P Kumaravelu Vs. Bar Council of India (1997) 4 SCC. 266

20) Write in brief

A) P. S. Gupta Vs. B.C.I.

22 ) A) State and explain the provisions relating to 'Admission and Enrolment' of an

Discuss the following with- the reference to contempt of courts Act,1971

a) Defenses available to the contemner

24) Explain the salient features of advocate act 1961.

25) Explain the cases

A) P.D. Khandekar V.Bar council of Maharashtra

B) P.J. Ratnam Vs D. Kanikaram

26) Discuss in brief "Right to Practice a right or Priviledge".

Q.2 Short Notes(Any Four) (20)

a) P.D. Khandekar v/s Bar Council of Maharashtra

b) D.P. Chadha v/s T.N.Mishra

3) Need for maintainance of account for Lawyers.

4) P.J.Ratnam v/s D.Kanikram

5) Seven Lamps of Advocacy

6) Qualification for admission and enrollment of advocate.

7) Bar Bench relationship.

9) Write in Brief- V.P. Kumaravelu v/s Bar Council of India.

10) Functions of Bar Council of India

11) Importance of professional ethics.

12) Court of Record.

13) State Bar Council: Powers and Functions.

15) Criminal Contempt of the Courts.

16) Rights of an Advocate.

18) Senior and Other Advocates.

21) Explain the qualification and disqualification of an Advocate.

22) Duty of the Advocate towards Courts and Client

Q.2 Short Notes(Any Four) (20)

23) Civil contempt

24) Contempt of Court by lawyers and other persons

25) Trace the development of legal profession in India

26) Function of State Bar Councils

27) M. Veerabhadra Rao V. Tekchand

29) Power & functions of disciplinary committee.

32) Withdrawal of legal services.

33) Conditions for Right to Practise

34) Entitlement to legal services