Roll No. ....

NE-469
2000 -/20/30/40

May - June 2023

/B. Voc.
B. A. /B. Com. / B. Sc. / B. H. Sc. / B. S. W. / B.J. M. C./B. B. A, / B. C. A.
I Ycar (4 Y. D. C.) Examination

ACCOUNTING AND TALLY COURSE

(TAHTfZE Vocational)
[Max. Marks 70
Time 2 Hours] [Min. Marks 25

the qucstion
Each section is compulsory. The marks distribution is same as shown in
timc.
paper. The blind students will be given 60 minutcs extra
University has all rights to change the distribution of marks.
4X2-8
qug T :TfY TSection A :Objective Question

Allquestions are compulsory.

1. oft araT:
(3) tthIT GIT () fb|G GIT () AIFaf GIT
Capital a/c is:
(a) Personal alc (b) Impersonal a/c (c) Real alc (d) Nominal a/c.

2.
(3)3ftT () TY () TT (3) eft I
Doublc Entry System was introduced in :
(a) America (b) Japan (c) India (d) Italy.
3.
(3) fagy T («)Y TT
Which account of the following will be crcditcd on giving of goods in donation :
(a) Salcs alc (b) Purchase a/c (c) Donation a/c (d) Cash a/c.

4
() TT <Ifrrg () rft ufrg () TT Hrqf (3) Tft HEft|
Advance Payment of Insurancc Premium is
(a) Current liability (b) Fixed liability (c) Currcnt asscts (d) Fixcd asscts.
4X8-32
qug : r t HScctionB: Short Answer Qucstion

All qucstions are compulsory.

1.
What is Double Entry System ? Discuss its advantages and significancc.
3yaT OR

What is Accounting Equation ? Describe with examples.

RI.0.
 NE-469

2 posting in it.
the rulcs of
What is Lcdger ? What is its importance ? Describc
TOR

Trial Balancc.
What is Trial Balance ? Give thc mcthods of preparing a
3
goods with Adjustment Entrics.
Explain various adjustments, rclatcd with
34T OR

Accounts.
43T}? accounting trcatmcnt in Final
Explain its
What 1s provision for Bad and Doubtful Debts ?
Books.
4.
Describc the advantages of Subsidiary
What do you mcan by Subsidiary Books ?
3 T OR

What is Balance Sheet ? Why it is preparcd ? 2x15=30

C:Long Answer Question
qUS H: e s TTT Scction

Answer any two questions. following transactions :

afafaa A i Yft gfafeyi T:Give Journal Entriesfor the
1. Ryt (Rs.)
business with cash) 20,000
HRYÀ tAs TYTT YTEy fhT (Mahesh started 1,100
() f4T (Goods distributcd as free samplcs)
H A:ger THt feaftr Rohan) 400
()
tET GUTT fRT (Lent to from Saadgee Ltd.) 3,000
()
(3)
HTSuft fT. Tsfrtattt (Purchase Machinery
providing servicc)
200
t aT ee UT (Bank Charges for Prcmium) 1,200
() fa-ftHT SffAYH gAT (Paid Life Insurance
Sangceta) 5,000
(5) iftaT 3TTfAT(Order Rcccived from
()
correct Trial Balance:
2 fo1lowing Trial Balance is not corrcct. Prepare
arru (Particulars) HA (Debit) HT (Credit)
(Cost of goods sold) 75,000
a z Hra T ATT Stock) 20,000
srfrH 4 (Closing 30,000
2raTT (IDcbtors)
arZTT (Crcditors) 15,000
qA (Machinery) 25,000
Stock) 30,000
r f y HT (Opcning
(Salarics and Rent) 10,000
aar a4T fr4T 1,00,000
fan (Salcs)
goft(Capital) 45,000
1,75,000 1,75,000

3. Explainthe mcaning of Accounting Principles and explain its features and importance.
 3 NE-469

4.
Record the following transactions in the Joumal and Ledger of Soni Ltd. :
qyr (Rs.)
(1) Ths T r ITEY fAT (Commenccd Busincss with Cash) 45,000
(2) A< HT (Case Purchascs) 2,250
(3) d H f (Depositcd in to Bank) 31,500
(4) fyiTfrg fAT (Withdrew from Bank for Office Use) 2,250
(5) HA HTG T(Sold Goods to Ram) 2,250
(6) fgT 3UTT HIT AY fhT (Purchased Goods from Kishan on Crcdit) 1,020
(7) TH Tuf qraTd TH Y (Reccivcd from Ram in Full Settlemcnt) 2,205
(8) T< fesft (Cash Sales) 3,600
(9) fAgr T guf yTaTTd fRr (Paid to Kishan in Iull Settlement) 975
(10) rTRT (Paid Rent) 225
(11) ft aT(Rcccivcd Commission)
450