HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE
III B.Com SEMESTER VI: II INTERNAL TEST – MARCH 2020
SET- A
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Arvind Rs. 10,00,000 Cash deposited in Bank Rs. 3,00,000 Bought goods for cash Rs. 50,000 Goods sold to Alpha Timber works Rs. 85,000 Paid Stationery Rs. 3000 Paid Telephone charges Rs. 2500 Paid Salary Rs. 25000 Goods sold to MM Timber works Rs. 1,00,000 Paid Rent Rs. 15,000 Received Commission Rs. 3500 Received from Alpha Timber works Rs. 35,000
2. Prepare price list:
Price List for Exporters
Cotton Sarees less than 50 Rs. 1000. 50-100 Rs 700 @ 5% discount. Above 100 Rs. 600 @ 6% discount. Sold to Ram Exporting Co. Chuditars less than 20 Rs. 1500. Cotton Sarees 150 nos 20-50 Rs 1200 @ 2% discount. Chuditars 25 nos Above 50 Rs 1000 @ 5% discount. Price List for Retailers Sold to Saji wholesales traders Cotton Sarees Less than 60 Rs. 850 @ 3% discount. Cotton sarees 25 nos 60-100 Rs 500 @ 4% discount. Chuditars 75 nos Above 100 Rs. 400 @ 5% discount. Sold to Anish a retailing Co. Chuditars Less than 20 Rs. 900. Cotton sarees 60 nos 20-50 Rs 500 @ 2% discount. Chuditars 100 nos Above 50 Rs 900 @ 6 % discount. Price List for Wholesalers Cotton sarees Less than 50 Rs. 700 @ 3% discount. 50-100 Rs 850 @ 4s% discount. Above 100 Rs. 800 @ 5% discount. Chuditars Less than 20 Rs. 950. 20-50 Rs 550 @ 4% discount. Above 50 Rs 550 @ 5% discount HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2 PG & RESEARCH DEPARTMENT OF COMMERCE III B.Com SEMESTER VI: II INTERNAL TEST – MARCH 2020
SET- B
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Krishna Rs. 25,00,000 Sold goods to Amar Trading company Rs. 1,15,000 Cash deposited in Bank Rs. 12,00,000 Goods sold to omega trading company Rs. 1,95,000 Goods Purchased for cash Rs. 73,000 Paid Stationery Rs. 3500 Paid Telephone charges Rs. 4000 Received Commission Rs. 3800 Paid Salary Rs. 29000 Paid Rent Rs. 25,000 Received from Amar Trading Company Rs. 98,000
2. Prepare price list
Price List for Exporters
T-shirt less than 10 Rs. 2000. 10-50 Rs 1400 @ 2% discount. Above 50 Rs. 1200 @ 7% discount. Sold to Mr. Aaron The Exporters Pant Less than 10 Rs. 3000. T-shirt 11 nos 10-20 Rs. 2400 @ 2% discount. Pant 25 nos Above 20 Rs 2000 @ 6% discount. Price List for new customers Sold to Red traders (a new customers) T-shirt Less than 5 Rs. 1620 @ 3% discount. T-shirt 100 nos 5-20 Rs 1000 @ 4% discount. Pant 100 nos Above 20 Rs. 800 @ 5% discount. Sold to Mehta & Co (an old customers) Pant Less than 20 Rs. 1400. T-shirt 45 nos 20-100 Rs 1000 @ 2% discount. Pant 150 nos Above 100 Rs 1800 @ 5% discount. Price List for old customers T-shirt Less than 50 Rs. 1400 @ 3% discount. 50-100 Rs 1620 @ 4% discount. Above 100 Rs. 1600 @ 6% discount. Pant Less than 20 Rs. 1800. 20-100 Rs 1020 @ 2% discount. Above 100 Rs 1000 @ 4% discount HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2 PG & RESEARCH DEPARTMENT OF COMMERCE III B.Com SEMESTER VI: II INTERNAL TEST – MARCH 2020
SET- C
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Manikandan Rs. 13,00,000 Bought goods for cash Rs.35,000 Goods sold to Ram & Co for cash Rs. 87,000 Paid Stationery Rs. 2000 Paid office expenses Rs. 1700 Paid to Bank Rs. 8,00,000 Dividend Received Rs. 2800 Paid Rent Rs. 15,000 Paid Wages Rs. 4200 Goods sold to Sam & co Rs. 1,20,000 Received from Ram & Co Rs. 38,000
2. Prepare price list
Exporters Price List Pen Drive Less than 10 Rs. 200. 10-50 Rs 140 @ 2% discount. Above 50 Rs. 120 @ 3% discount. Sold to Mr. Aaron The Exporter Mouse Less than 10 Rs. 300. Pen Drive 300 nos 10-20 Rs. 240 @ 2% discount. Mouse 35 nos Above 20 Rs 200 @ 4% discount. Retailers Price List Sold to Red Retail traders Pen Drive Less than 5 Rs. 162 @ 3% discount. Pen Drive 60 nos 5-20 Rs 100 @ 4% discount. Mouse 72 nos Above 20 Rs. 80 @ 5% discount. Sold to Mehta and Co Mouse Less than 5 Rs. 140. Pen Drive 540 nos 20-100 Rs 100 @ 2% discount. Mouse 600 nos @ wholesalers price Above 100 Rs 180 @ 10% discount. Wholesalers Price List Pen Drive Less than 10 Rs. 140 @ 3% discount. 50-100 Rs 162 @ 4% discount. Above 100 Rs. 160 @ 2% discount. Mouse Less than 20 Rs. 180. 20-10 Rs 102 @ 4% discount. above 10 Rs 102 @ 2% discount HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2 PG & RESEARCH DEPARTMENT OF COMMERCE III B.Com SEMESTER VI: II INTERNAL TEST – MARCH 2020
SET- D
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Sheela Rs. 28,00,000 Purchased goods for cash Rs.96,000 Cash deposited to Bank Rs. 13,00,000 Goods sold to Akila Enterprises for cash Rs. 1,14,000 Salary paid to staff Rs. 23,000 Paid Stationery Rs. 2400 Paid Electricity charges Rs. 1900 Commission Received in advance Rs. 3200 Goods sold to Lalitha Enterprises Rs. 1,29,000 Paid Telephone charges Rs. 15,000 Received from Lalitha Enterprises Rs. 84, 000
2. Prepare price list:
Exporters Price List Copper Water Bottle Less than 200 Rs. 200. Sold to Sheela Exporters 100-500 Rs 140 @ 2% discount. Copper Water Bottle 300 Nos Above 50 Rs. 120 @ 2% discount. Silver Water Bottle 150 nos Silver Water Bottle Less than 100 Rs. 300. 100-200 Rs. 240 @ 2% discount. Sold to Mr. Paul Raj a retailer Above 20 Rs 2000 @ 4% discount. Copper Water Bottle 60 nos Retailers Price List Silver Water Bottle 172 nos Copper Water Bottle Less than 50 Rs. 162 @ 3% discount. Sold to Mehta Wholesale traders 50-200 Rs 100 @ 4% discount. Copper Water Bottle 540 nos Above 200 Rs. 80 @ 5% discount. Silver Water Bottle 600 nos Silver Water Bottle Less than 50 Rs. 140. 200-100 Rs 100 @ 2% discount. Above 100 Rs 180 @ 10% discount. Wholesalers Price List Copper Water Bottle Less than 500 Rs. 140 @ 3% discount. 500-1000 Rs 162 @ 4% discount. Above 1000 Rs. 160 @ 5% discount. Silver Water Bottle Less than 200 Rs. 180. 200-400 Rs 102 @ 4% discount. Above 400 Rs 102 @ 6% discount
HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE III B.Com SEMESTER VI: II INTERNAL TEST – MARCH 2020
SET- E
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Ananthi Rs. 16,00,000 Cash deposited in Bank Rs. 3,80,000 Goods sold to Ajitha Timber works Rs. 89,000 Paid Stationery Rs. 3200 Bought goods for cash Rs. 90,000 Paid Telephone charges Rs. 2800 Received Commission Rs. 3400 Paid Salary Rs. 29000 Goods sold to Renuga Timber works Rs. 1,10,000 Paid Rent Rs. 19,000 Received from Ajitha Timber works Rs. 46,000
Exporters Price List
Car Tyre Less than 20 Rs. 2000. 10-50 Rs 1400 @ 2% discount. Above 50 Rs. 1200 @ 3% discount. Sold to Apollo Retailing Co. Bike Tyre Less than 100 Rs. 300. Car Tyre 350 nos 100-200 Rs. 2400 @ 2% discount. Bike Tyre 65 nos Above 200 Rs 2000 @ 4% discount. Retailers Price List Sold to Rajan Exports Car Tyre Less than 50 Rs. 1620 @ 3% discount. Car Tyre 75 nos 50-200 Rs 1000 @ 4% discount. Bike Tyre 100 nos Above 200 Rs. 800 @ 2% discount. Sold to Megha wholesale Traders Bike Tyre Less Than 50 Rs. 1400. Power Bank 75 nos 50-100 Rs 1000 @ 2% discount. Bike Tyre 600 nos Above 100 Rs 1800 @ 5% discount. Wholesalers Price List Car Tyre Less than 100 Rs. 1400 @ 3% discount. 100-500 Rs 1620 @ 4% discount. Above 500 Rs. 1600 @ 2% discount. Bike Tyre Less than 20 Rs. 180. 20-100 Rs 1020 @ 4% discount. Above 100 Rs 1020 @ 6% discount
2. Prepare price list
HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE III B.Com SEMESTER VI: II INTERNAL TEST – MARCH 2020
SET- F
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Karthik Rs. 28,00,000 Cash deposited in Bank Rs. 15,00,000 Goods Purchased for cash Rs. 79,000 Sold goods to Aaron Trading company Rs. 1,27,000 Received Commission Rs. 2400 Paid Stationery Rs. 2800 Paid Telephone charges Rs. 3700 Received from Aaron Trading company Rs. 1,12,000 Paid Rent Rs. 22,000 Paid Salary Rs. 30,000 Goods sold to Sun trading company Rs. 1,16,000
2. Prepare price list
Exporters Price List
Rice Less than 20 kgs Rs. 30. 20-50 kgs Rs 28 @ 2% discount. Above 50 kg Rs. 25 @ 3% discount. Sold to Pandi a Retailer Wheat Less than 10 Rs. 30. Rice 85 kgs 10-100 Rs. 26 @ 2% discount. Wheat 29 kgs Above 100 Rs 24 @ 5% discount. Retailers Price List Sold to Renga Export Co. Rice Less than 20 kgs Rs. 35. Rice 750 kgs 20-60kgs Rs 33 @ 2% discount. Wheat 80 kgs Above 60kg Rs. 30 @ 3% discount. Sold to Valli and Co Wheat Less than 10 Rs. 30. Rice 54 kgs 10-80 Rs. 24 @ 3% discount. Wheat 90 kgs @ wholesalers price Above 80 Rs 22 @ 5% discount. Wholesalers Price List Rice Less than 30 kgs Rs. 33. 30-90kgs Rs 30 @ 3% discount. Above 90 kg Rs. 28 @ 5 % discount. Wheat Less than 10 Rs. 30. 10-80 Rs. 24 @ 2% discount. Above 80 Rs 22 @ 3% discount. HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2 PG & RESEARCH DEPARTMENT OF COMMERCE II B.Com SEMESTER IV: II INTERNAL TEST – MARCH 2020
SET- A
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Mohan Raj Rs. 15,00,000 Paid to Bank Rs. 5,00,000 Bought goods for cash Rs.29,000 Goods sold to Raja & Co for cash Rs. 3,85,000 Paid Stationery Rs. 2400 Paid office expenses Rs. 1800 Dividend Received Rs. 2500 Received from Sogan & Co Rs. 2,50,000 Paid Wages Rs. 4000 Goods sold to Rani & co Rs. 5,20,000 Paid Rent Rs. 19,000
2. Prepare Price List
Exporters Price List Rice Less than 20 kgs Rs. 30. 20-50 kgs Rs 28 @ 2% discount. Above 50 kg Rs. 25 @ 3% discount. Sold to Pandi a Retailer Sugar Less than 10 Rs. 30. Rice 85 kgs 10-100 Rs. 26 @ 2% discount. Sugar 29 kgs Above 100 Rs 24 @ 5% discount. Retailers Price List Sold to Renga Export Co. Rice Less than 20 kgs Rs. 35. Rice 750 kgs 20-60kgs Rs 33 @ 2% discount. Sugar 80 kgs Above 60kg Rs. 30 @ 3% discount. Sold to Valli and Co Sugar Less than 10 Rs. 30. Rice 54 kgs 10-80 Rs. 24 @ 3% discount. Sugar 90 kgs @ wholesalers price Above 80 Rs 22 @ 5% discount. Wholesalers Price List Rice Less than 30 kgs Rs. 33. 30-90kgs Rs 30 @ 3% discount. Above 90 kg Rs. 28 @ 5 % discount. Sugar Less than 10 Rs. 30. 10-80 Rs. 24 @ 2% discount. Above 80 Rs 22 @ 3% discount.
HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE II B.Com SEMESTER IV: II INTERNAL TEST – MARCH 2020
SET- B
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Saratha Rs. 3,00,000 Purchased goods for cash Rs. 28,000 Cash deposited to Bank Rs. 1,25,000 Goods sold to Aarthy Enterprises for cash Rs. 72,000 Paid Stationery Rs. 350 Paid Electricity charges Rs. 860 Salary paid to staff Rs. 12000 Goods sold to Akalya Enterprises Rs. 96,000 Commission received in advance Rs. 230 Paid Telephone charges Rs. 980 Received from Akalya Enterprises Rs. 43, 000
2. Prepare Price List
Exporters Price List Power Bank Less than 20 Rs. 2000. 10-50 Rs 1400 @ 2% discount. Above 50 Rs. 1200 @ 3% discount. Sold to Apollo Retailing Co. Hair Dryer Less than 100 Rs. 300. Power Bank 350 nos 100-200 Rs. 2400 @ 2% discount. Hair Dryer 65 nos Above 200 Rs 2000 @ 4% discount. Retailers Price List Sold to Rajan Exports Power Bank Less than 50 Rs. 1620 @ 3% discount. Power Bank 75 nos 50-200 Rs 1000 @ 4% discount. Hair Dryer 100 nos Above 200 Rs. 800 @ 2% discount. Sold to Megha wholesale Traders Hair Dryer Less Than 50 Rs. 1400. Power Bank 75 nos 50-100 Rs 1000 @ 2% discount. Hair Dryer 600 nos Above 100 Rs 1800 @ 5% discount. Wholesalers Price List Power Bank Less than 100 Rs. 1400 @ 3% discount. 100-500 Rs 1620 @ 4% discount. Above 500 Rs. 1600 @ 2% discount. Hair Dryer Less than 20 Rs. 180. 20-100 Rs 1020 @ 4% discount. Above 100 Rs 1020 @ 6% disscount HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2 PG & RESEARCH DEPARTMENT OF COMMERCE II B.Com SEMESTER IV: II INTERNAL TEST – MARCH 2020
SET- C
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Prakash Rs. 8,00,000 Cash deposited in Bank Rs. 4,00,000 Bought goods for cash Rs. 80,000 Goods sold to Rathi Timber works Rs. 2,50,000 Goods sold to Siva Timber works Rs. 4,00,000 Paid Stationery Rs. 2600 Paid Telephone charges Rs. 1300 Paid Salary Rs. 13000 Paid Rent Rs. 4000 Received Commission Rs. 800 Received from Rathi Timber works Rs. 1,85,000
2. Prepare Price List
Exporters Price List Water Bottle Less than 200 Rs. 200. 100-500 Rs 140 @ 2% discount. Above 500 Rs. 120 @ 2% discount. Sold to Mrs. Leela The Exporters Lunch Box Less than 100 Rs. 300. Water Bottle 300 nos 100-200 Rs. 240 @ 2% discount. Lunch Box 120 nos Above 200 Rs 2000 @ 5% discount. Retailers Price List Sold to Rexine Retailing Co. Water Bottle Less than 50 Rs. 162 @ 3% discount. Water Bottle 60 nos 50-200 Rs 100 @ 4% discount. Lunch Box 72 nos Above 200 Rs. 80 @ 2% discount. Sold to Rahul Wholesalers Lunch Box Less than 50 Rs. 140. Water Bottle 540 nos 200-100 Rs 100 @ 2% discount. Lunch Box 180 nos Above 100 Rs 180 @ 10% discount. Wholesalers Price List Water Bottle Less than 100 Rs. 140 @ 3% discount. 500-1000 Rs 162 @ 4% discount. Above 1000 Rs. 160 @ 2% discount. Lunch Box Less than 200 Rs. 180. 200-100 Rs 102 @ 4% discount. Above 100 Rs 102 @ 2% discount
HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE II B.Com SEMESTER IV: II INTERNAL TEST – MARCH 2020
SET- D
Answer the following: 25 Marks
1. Prepare Accounts only Received Capital from Kathiravan Rs. 12,50,000 Sold goods to Arasan Trading company Rs. 3,45,000 Cash deposited in Bank Rs. 7,00,000 Goods Purchased for cash Rs. 1,53,000 Paid Stationery Rs. 1800 Paid Telephone charges Rs. 4300 Received Commission Rs. 2700 Paid Salary Rs. 18000 Paid Rent Rs. 23,000 Goods sold to Pranav trading company Rs. 4,75,000 Received from Arasan Trading company Rs. 2,00,000
2. Prepare Price List
Exporters Price List Led lights Less than 50 Rs. 150. 50-100 Rs 120 @ 2% discount. Above 100 Rs. 100 @ 3% discount. Sold to Raju the Retailing CFL Bulbs Less than 95 Rs. 60. Co. 95-150 Rs. 55 @ 5% discount. Led lights 75 nos Above 150 Rs 50 @ 6% discount. CFL Bulbs 150 nos Retailers Price List Led lights Less than 100 Rs. 162 @ 3% discount. Sold to Emelda Exporters 100-200 Rs 100 @ 4% discount. Led lights 60 nos Above 200 Rs. 80 @ 2% discount. CFL Bulbs 72 nos CFL Bulbs Less than 50 Rs. 140. Sold to Mohona and Co 50-100 Rs 100 @ 2% discount. Led lights 540 nos Above 100 Rs 180 @ 4% discount. CFL Bulbs 600 nos @ Wholesalers Price List wholesalers price Led lights Less than 100 Rs. 140 @ 3% discount. 500-1000 Rs 162 @ 4% discount. Above 1000 Rs. 160 @ 2% discount.s CFL Bulbs Less than 200 Rs. 180. 200-400 Rs 102 @ 4% discount. Above 100 Rs 102 @ 2% discount
HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE II B.Com SEMESTER IV: II INTERNAL TEST – MARCH 2020 SET- E
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Malar Rs. 18,00,000 Bought goods for cash Rs.65,000 Paid to Bank Rs. 5,00,000 Dividend Received Rs. 2100 Goods sold to Sasi & Co Rs. 1,07,000 Paid Stationery Rs. 2500 Paid office expenses Rs. 1900 Paid Wages Rs. 5300 Received from Sasi & Co Rs. 80,000 Goods sold to Kala & co Rs. 2,20,000 Paid Rent Rs. 17,000
2. Prepare Price List
Exporters Price List Jute Bags Less than 10 Rs. 200. 10-50 Rs 140 @ 2% discount. Above 50 Rs. 120 @ 7% discount. Sold to Stephen Retailers Plastic Bags Less than 10 Rs. 300. Jute Bags 300 nos 10-20 Rs. 240 @ 2% discount. Plastic Bags 150 nos Above 20 Rs 200 @ 6% discount. Retailers Price List Sold to Pink Exporting Co. Jute Bags Less than 5 Rs. 162 @ 1% discount. Jute Bags 60 nos 5-20 Rs 100 @ 2% discount. Plastic Bags 72 nos Above 20 Rs. 80 @ 4% discount. Sold to Shiny Plastic Bags Less than 20 Rs. 140. Jute Bags 540 nos 20-100 Rs 100 @ 2% discount. Plastic Bags 60 nos @ wholesalers price Above 100 Rs 180 @ 5% discount. Wholesalers Price List Jute Bags Less than 50 Rs. 140 @ 3% discount. 50-100 Rs 162 @ 4% discount. Above 100 Rs. 160 @ 6% discount. Plastic Bags Less than 20 Rs. 180. 20-100 Rs 102 @ 2% discount. Above 100 Rs 102 @ 4% discount
HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPPALLI – 2
PG & RESEARCH DEPARTMENT OF COMMERCE II B.Com SEMESTER IV: II INTERNAL TEST – MARCH 2020 SET- F
Answer the following: 25 Marks
1. Prepare Accounts only
Received Capital from Shahul Rs. 16,00,000 Cash deposited to Bank Rs. 9,00,000 Purchased goods for cash Rs.1,16,000 Goods sold to RR Enterprises Rs. 4,50,000 Goods sold to MM Enterprises Rs. 5,30,000 Paid Stationery Rs. 3000 Paid Electricity charges Rs. 1985 Paid Telephone charges Rs. 8500 Salary paid to staff Rs. 19,450 Commission Received in advance Rs. 2850 Received from RR Enterprises Rs. 2,25, 000
2. Prepare price list
Exporters Price List Sports Shoes Less than 200 Rs. 200. 100-500 Rs 140 @ 2% discount. Above 50 Rs. 120 @ 3% discount. Sold to Leema the wholesale Co. Formal Shoes Less than 100 Rs. 300. Sports Shoes 300 Nos 100-200 Rs. 240 @ 2% discount. Formal Shoes 150 nos Above 20 Rs 2000 @ 4% discount. Retailers Price List Sold to Micheal raj a retailer Sports Shoes less than 50 Rs. 162 @ 3% discount. Sports Shoes 60 nos 50-200 Rs 100 @ 4% discount. Formal Shoes 72 nos Above 200 Rs. 80 @ 5% discount. Formal Shoes less than 50 Rs. 140. Sold to Reetha Wholesale trader 200-100 Rs 100 @ 2% discount. Sports Shoes 540 nos Above 100 Rs 180 @ 7% discount. Formal Shoes 600 nos @ Export price Wholesalers Price List Sports Shoes less than 500 Rs. 140 @ 3% discount. 500-1000 Rs 162 @ 4% discount. Above 1000 Rs. 160 @ 5% discount. Formal Shoes less than 200 Rs. 180. 200-100 Rs 102 @ 4% discount. Above 100 Rs 102 @ 6% discount
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