Seat No.

: _______________

AG-102
April-2022
B.Ed., Sem.- IV
B-111 : Accountancy
Time : 2 Hours] [Max. Marks : 50

l.          42

(1)    ?        .

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(2)   ,   .
(3)    ,    .
(4)     ,     .

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(5)    ,    .
(6)     ?     .
(7)    .
(8) -11     .
(9)  
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  ,       .
(10)            
2016
. 1.   ` 3,500;    ` 6,000.
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2. ` 2,000   10%    .
4. ` 4,000  10%    5%      
   .
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6. ` 7,000   .  40%,     
 .   .
8. ` 6,000  .      ` 6,050   
    .
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12.  ` 2,000 NEFT    NEFT  ` 5 .
15. ` 1,500    .
17. ` 4,100  .
20.      ` 10,000    ` 8,000
 ` 7,000  .
23.     ` 6,000  .
25. ` 500    .
28.  - ` 30  SMS  ` 20 .
29. ` 5,000  .
AG-102 1 P.T.O.

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 (11)          (..  .)
(i)       ` 56,000      .
(ii)   ` 35,000 ,    ` 25,000   .
(iii)        ` 40,000   .
(iv)      ` 2,00,000  ,    .
(v)   ` 60,000;  25%  .
(vi)   
  ` 5,000 .
(vii) - ` 5,000 .

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(12)            
  (`)   (`)

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    1,80,000  1,00,000

 1,20,000  1,00,000


ea 60,000    80,000

 1,40,000   80,000

  1,00,000

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2.           8

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(1)         .
(2)   - .
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(3)    

  .
(4)    .
(5)       .
(6)       .
(7)   .
(8)   .
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AG-102 2

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 Seat No. : _______________

AG-102
April-2022
B.Ed., Sem.- IV
B-111 : Accountancy

Time : 2 Hours] [Max. Marks : 50

l. Answer any six questions from the following : 42
(1) What is Correlation ? Explain the correlation of accountancy with different
subjects with examples.

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(2) State the importance of correlation and explain the types of correlation.
(3) State the types of Teaching Aids and explain the Importance of Teaching Aids.
(4) State the Educational Qualification of Accountancy Teacher and clarify the

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Qualities of Accountancy Teacher.
(5) State the Importance of Accountancy Club and state the Activities of Accountancy Club.
(6) What is Classroom Interaction ? Explain the components of Classroom Interaction.
(7) State the characteristics of Ideal Text book.
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(8) State the Review of present Text book of Std. 11 Accountancy.
(9) State the objectives of Text book and state the Review of text book for teacher and
students.
(10) From the following transactions, prepare three columnar cash book of Shri Rakesh :
2016
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Jan. 1. Opening cash balance ` 3,500 and opening bank overdraft ` 6,000.
2. Goods of ` 2,000 sold to Parag in cash at 10% cash discount.
4. Goods of ` 4,000 purchased from Dipak at 10% trade discount and 5%
cash discount and the amount is paid by cheque.
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6. Goods of ` 7,000 sold to Ami. Ami paid 40% amount by cash and the
remaining amount is paid by cheque. Cheque is deposited in the bank.
8. Cheque of ` 6,000 is received, which is issued by Vinod towards the
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payment of his old debt of ` 6,050, which is deposited in the bank.

12. Salary of ` 2,000 paid by NEFT and ` 5 paid for NEFT charge.
15. ` 1,500 paid for railway freight by cheque.
17. ` 4,100 deposited in the bank.
20. As more funds are required in the business, personal vehicle of
` 10,000 sold for ` 8,000 and ` 7,000 is brought in the business.
23. ` 6,000 withdrawn from the bank for the payment of school fees of his
daughter.
25. ` 500 paid for the shop rent.
28. Bank debited ` 30 bank commission and ` 20 for SMS charges.
29. ` 5,000 deposited in the bank account.
AG-102 3 P.T.O.

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 (11) Pass journal entries for the following transactions of firm in the case of firm’s
dissolution : (Narration not required)
(i) At the time of dissolution of, firm the book value of goodwill is ` 56,000.
No amount is realized.
(ii) The value of laptop is ` 35,000. One partner has taken it for ` 25,000.
(iii) A partner has accepted to pay loan of his Smt. ` 40,000, which was given to
the firm.
(iv) Machine is disclosed in the book at the time of dissolution for ` 2,00,000.
Book value is realized.
(v) Sundry creditors ` 60,000. Debt Paid at 25% discount.

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(vi) Unrecorded tax paid ` 5,000.
(vii) Dissolution expense paid ` 5,000.

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(12) From the following information, calculate current ratio and Liquid ratio :
Particulars Amount Particulars Amount
(`) (`)
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Cash and cash equivalent 1,80,000 Creditors 1,00,000
Debtors 1,20,000 Bills payables 1,00,000
Bills receivables 60,000 Outstanding Expenses 80,000
Stock 1,40,000 Provision of tax 80,000
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Current Investment 1,00,000
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2. Answer in short any four questions from the following : 8

(1) Explain the correlation of accountancy with daily life activities.
(2) State two merits and demerits of internet.
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(3) State two objectives of Accountancy Room.

(4) State the importance of co-curricular Activities.
(5) Explain two expected skills that an accountancy teacher has.
(6) State names of two journals which are useful in accountancy.
(7) Explain the concept of double entry.
(8) Explain : Contra transaction.
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AG-102 4

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