GOVERNMENT TECHNICAL EXAMINATION

AUGUST 2023
CODE INFORMATION
S.No. Scode Sname Paper Batch A23 Code
1 AJ Accountancy Junior I 1639
2 AJ Accountancy Junior II 1166
3 AS Accountancy Senior I 1204
4 AS Accountancy Senior II 1839
5 SEJ Shorthand English Junior 1998
6 SEI Shorthand English Intermediate I 1248
7 SEI Shorthand English Intermediate II 1347
8 SEI Shorthand English Intermediate Theory II 1535
9 SES Shorthand English Senior I 1689
10 SES Shorthand English Senior II 1979
11 SEHS Shorthand English High Speed 150 Words Part I 1433
12 SEHS Shorthand English High Speed 150 Words Part II 1826
13 SEHS Shorthand English High Speed 180 Words 1547
14 SEHS Shorthand English High Speed 200 Words 1626
15 STJ Shorthand Tamil Junior 1456
16 STS Shorthand Tamil Senior I 1125
17 STS Shorthand Tamil Senior II 1348
18 STHS Shorthand Tamil High Speed 120 Words Part I 1225
19 STHS Shorthand Tamil High Speed 120 Words Part II 1357
20 STHS Shorthand Tamil High Speed 150 Words 1665
21 STHS Shorthand Tamil High Speed 180 Words 1586
22 TEJ Typewriting English Junior I I 1139
23 TEJ Typewriting English Junior II I 1459
24 TEJ Typewriting English Junior I II 1372
25 TEJ Typewriting English Junior II II 1632
26 TEJ Typewriting English Junior I III 1729
27 TEJ Typewriting English Junior II III 1986
28 TEJ Typewriting English Junior I IV 1411
29 TEJ Typewriting English Junior II IV 1647
30 TEJ Typewriting English Junior I V 1289
31 TEJ Typewriting English Junior II V 1536
32 TES Typewriting English Senior I I 1320
33 TES Typewriting English Senior II I 1563
34 TES Typewriting English Senior I II 1548
35 TES Typewriting English Senior II II 1985
36 TES Typewriting English Senior I III 1123
37 TES Typewriting English Senior II III 1852
38 TES Typewriting English Senior I IV 1497
39 TES Typewriting English Senior II IV 1564
40 TTJ Typewriting Tamil Junior I I 1155
41 TTJ Typewriting Tamil Junior II I 1286
42 TTJ Typewriting Tamil Junior I II 1523
43 TTJ Typewriting Tamil Junior II II 1964
44 TTJ Typewriting Tamil Junior I III 1386
45 TTJ Typewriting Tamil Junior II III 1658
46 TTJ Typewriting Tamil Junior I IV 1662
47 TTJ Typewriting Tamil Junior II IV 1853
48 TTJ Typewriting Tamil Junior I V 1495
49 TTJ Typewriting Tamil Junior II V 1753
50 TTS Typewriting Tamil Senior I I 1253
51 TTS Typewriting Tamil Senior II I 1425
52 TTS Typewriting Tamil Senior I II 1385
53 TTS Typewriting Tamil Senior II II 1545
54 TTS Typewriting Tamil Senior I III 1652
55 TTS Typewriting Tamil Senior II III 1856
56 TTS Typewriting Tamil Senior I IV 1453
57 TTS Typewriting Tamil Senior II IV 1654
58 TEPJ Typewriting English Pre-Junior I 1258
59 TEPJ Typewriting English Pre-Junior II 1771
60 TTPJ Typewriting Tamil Pre-Junior I 1163
61 TTPJ Typewriting Tamil Pre-Junior II 1562
62 TEHS Typewriting English High Speed 1898
63 TTHS Typewriting Tamil High Speed 1649
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August 2023
Time – Three hours
(Maximum Marks : 100)

[N.B.- (1) Answer all questions.

(2) Answer may be written either in English or in Tamil.
(3) Answer should include workings wherever necessary.
(4) Q.No.I carries 15 marks; II, III, IV carries 20 marks each and V carries 25 marks.
(5) In case of any discrepancies in the given values, English version will be the final.]

I. Answer any three of the following: 3X5=15

a) Write a note on Due date and days of Grace in Bill of Exchange.
b) Give the difference between Sales and Consignment.
c) Distinguish between Provision and Reserve.
d) List out the various transactions which can increase or decrease balance in
Debtors ledger.
e) What are non-trading organisations? What are their objects?

II. The following transactions took place between Ram and Krishna from 01.01.1990 to
30.06.1990

1990 Particulars Rs.

Jan 1 Sold goods to Ram 2,240
Jan 10 Received Ram’s acceptance at 2 months 1,000
Feb 15 Received Cash from Ram 1,200
Mar 2 Bought goods from Ram 5,500
Mar 3 Acceptance Ram’s bill at 1 month 2,000
Apr 11 Paid Cash to Ram 2,000
Apr 30 Sold goods to Ram payable upto 31st May 2,400
May 11 Bought goods from Ram 1,500
May 31 Sold goods to Ram Payable upto 10th June 2,200
June 15 Bought goods from Ram 3,000

Prepare Account current to be sent by Krishna on 30th June 1990. The rate of interest
at 5% under product method.

III. A firm purchased machinery on January 1, 1982 for Rs. 12000. It purchased another
machinery on 30.06.1983 for Rs. 2000. A machinery purchased on 01.01.1982 for
Rs. 500 has become obsolete and sold out it on 31.03.1984 for Rs. 50. It purchased
another machinery for Rs. 800 on the same day. It depreciates machinery at 15%
under written down value method. Show the machinery account for the first three
years.

Turn over...
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IV. From the following particulars prepare debtors ledger Adjustment A/c and purchase
ledger Adjustment A/c in the General ledger for the year ending 31.12.1989.

Particulars Rs. Particulars Rs.

Purchase ledger (Cr) 2,00,000 Purchase returns 1,00,000
Purchase ledger (Dr) 22,700 Sales returns 80,000
Sales ledger (Cr) 2,400 B/R Received 3,00,000
Sales ledger (Dr) 4,21,000 B/P Accepted 2,00,000
Credit purchases 20,00,000 Bad debts written off 10,000
Cash purchases 2,00,000 Provision for Bad debts 10,000
Credit sales 18,00,000 B/R dishonoured 40,000
Cash sales 70,000 Cash Received from 12,00,000
Debtors
Cash paid to creditors 16,00,000
Closing balances:-
Purchase ledger (Dr) 17,000
Sales ledger (Cr) 9,000

V. The following is the Receipts and Payments account of Kandan Recreation club for
the year ended 31st March 2002.

Receipts Rs. Payments Rs.

To balance b/d 7,000 By Salaries 28,000
To subscription By General salary 6,000
2000-2001 5,000 By Electricity 4,000
2001-2002 20,000 By Books purchased 10,000
2002-2003 4,000 29,000 By Periodical Purchased 8,000
To Rent for use of 14,000 By loan repaid 20,000
Conference Room
To Receipts from 28,000 By balance c/d 4,000
entertainment facilities
To sale of old magazines 2,000
80,000 80,000

Additional Data:

(i) The club has 50 members, each paying Rs. 500 per annum as subscription.
(ii) Subscription outstanding on 31.03.2002, Rs. 6,000.
(iii)Salaries outstanding Rs. 2,000. Salaries paid include Rs. 6,000 for 2000-2001.
(iv) On 01.04.2001 the club properties were: Books Rs. 20,000, Building Rs. 2,00,000
and Furniture Rs. 20,000.
(v) Provide 10% Depreciation on Buildings and Furniture.

Prepare Income and Expenditure account for the year ended 31.03.2002 and Balance Sheet
on that date.
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