f–2414 sub. code 7bco1c1

sp5

F–2414

B.Com. DEGREE EXAMINATION, NOVEMBER 2019

First Semester

Commerce

ADVANCED ACCOUNTANCY – I

(CBCS – 2017 onwards)

Time : 3 Hours Maximum : 75 Marks

Part A (10 2 = 20)

Answer all the questions.

1. Define in the term Accounting.

PnUQ¯À Áøμ°»UPn® u¸P.

2. What is Double Entry System?

Cμmøh £vÄ •øÓ GßÓõÀ GßÚ?

3. What is Suspense Account?

AÚõ©zx PnUS GßÓõÀ GßÚ?

4. What is compensating Error?

\›UPmk® ¤øÇ GßÓõÀ GßÚ?

5. Define in the term Depreciation.

÷u´©õÚ® Áøμ¯ÖUP.

6. What is Sinking Fund method?

Dk {v GßÓõÀ GßÚ?

Sub. Code 7BCO1C1

F–2414

2

sp5 7. What is meant by sole trading?

uÛ¯õÒ ÁoP® GßÓõÀ GßÚ?

8. What is Adjusting Entry?

\›Pmk £vÄ GßÓõÀ GßÚ?

9. What is meant by Average due date?

\μõ\› uÁøÚ |õÒ GßÓõÀ GßÚ?

10. What is Red ink Interest?

]Á¨¦ ø© Ámi GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are the advantages of double entry system?

Cμmøh £vÄ •øÓ°ß |ßø©PÒ ¯õøÁ?

Or

(b) Give Journal entries for the following transactions.

2018 July 1

Cheque received from kumar Rs.10,000

3 Deposited the above cheque into Bank

6 Received cheque from kumar and deposited into bank on the same day Rs.5,000

15 Paid Arun by cheque Rs.2,500

F–2414

3

sp5 R÷Ç öPõkUP¨£mh |hÁiUøPPÐUS SÔ¨÷£mk

£vÄ GÊxP.

2018áúø»

1

S©õ›h® C¸¢x Põ÷\õø» ö£ØÓx ¹.10,000

3 ÷©÷» öPõkUP¨£mh Põ÷\õø» Á[Q°À

÷£õh¨£mhx

6 Põ÷\õø» ö£Ó¨£mh Aß÷Ó S©õº Á[Q

PnUQÀ ÷£õh¨£mhx ¹.5,000

15 A¸qUS Põ÷\õø» öPõkzux ¹.2500

12. (a) What are the types of errors?

¤øÇPÎß ÁøPPÒ ¯õøÁ?

Or

(b) Give the rectification entries for following error.

(i) Payment of Rs.500 to R.Mohan was wrongly debited to P.Mohan account.

(ii) Sale of furniture for Rs.750 was credited to sales account

(iii) Purchases from mani Rs.2,100 was wrongly passed through sales day book.

(iv) Wages Rs.1000 paid on erection of machinery was debited to wages account.

RÌPõq® |hÁiUøPPÐUS ¤øÇz v¸zu¨£vÄ

u¸P.

(i) R.÷©õPß US ¹.500 ö\¾zv¯x uÁÖu»õP

P.÷©õPß PnUQÀ £ØÖ øÁUP¨£mkÒÍx

(ii) AøÓP»ß ÂØÓx ¹.750 uÁÖu»õP ÂØ£øÚ

PnUQÀ ÁμÄ øÁUP¨£mkÒÍx

F–2414

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sp5 (iii) ©o°hª¸¢x öPõÒ•uÀ ö\úx ¹.2,100

uÁÖu»õP ÂØ£øÚ £v÷ÁmiÀ

£v¯¨£mkÒÍx

(iv) T¼ ÁÇ[Q¯x ¹.1,000 C¯¢vμzvØS

ö\¾zv¯uõP ö\¾zv¯uõP uÁÖu»õP £ØÖ

øÁUP¨£mkÒÍx. T¼ PnUQÀ.

13. (a) What are the objectives of providing Depreciation?

÷u´©õÚ® PnUQkÁvß ÷|õUP[PÒ ¯õøÁ?

Or

(b) Calculate the depreciation under straight line method.

Rs.

Purchase price of machine 2,00,000

Expenses for installation 50,000

Estimated residual value 25,000

Expected useful life 5 years

÷u´©õÚzøu ÷|º÷Põmk •øÓ°À PnUQkP

¹.

C¯¢vμ® Áõ[Q¯x 2,00,000

{ÖÄøP ö\»ÄPÒ 50,000

«u ©v¨¤mk öuõøP 25,000

£¯nÎ¨¦ Põ»® 5 BskPÒ

14. (a) What are the difference between Trial Balance and Balance sheet?

Ç¨£õ´Ä ©ØÖ® Ç¨¦ {ø» SÔ¨¦US

Cøh÷¯¯õÚ ÷ÁÖ£õkPÒ ¯õøÁ?

Or

F–2414

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sp5 (b) Prepare Trading Account of Shri. Vijay for the year

ending 31st March 2017 from the following figures.

Rs.

Purchases 3,00,000

Sales 5,00,000

Stock (April 1, 2016) 40,000

Wages 30,000

Carriage inwards 4,000

Return outwards 3,000

Return outwards 2,500

Freight and clearing charges 5,000

Closing stock 42,000

RÌUPsh £vÄPøÍ öPõsk v¸.Âá´ AÁºPÎß 31

©õºa 2017® BskS›¯ Â¯õ£õμ PnUøP u¯õ›UP.

¹.

öPõÒ•uÀ 3,00,000

ÂØ£øÚ 5,00,000

C¸¨¦ (H¨μÀ 1, 2016) 40,000

T¼ 30,000

EÒ yUS T¼ 4,000

öPõÒ•uÀ v¸¨£® 3,000

ÂØ£øÚ v¸¨£® 2,500

G›¨ö£õ¸Ò ©ØÖ® Pmk©õÚ ö\»Ä 5,000

CÖv C¸¨¦ 42,000

F–2414

6

sp5 15. (a) What are the uses of Average Due Date?

\μõ\› uÁøn |õÎß |øh•øÓ £¯ß£õkPÒ ¯õøÁ?

Or

(b) Kannan purchased goods from Raman. The due data for payment in cash being as follows:

Rs.

March 15 1,000 Due on 18th April

April 21 1,500 Due on 24th May

April 27 500 Due on 30th June

May 15 600 Due on 18th July

Raman agreed to draw a bill for the total amount due on the Average Due data. Calculate Average due data.

Psnß Cμõ©Ûhª¸¢x ö£õ¸mPøÍ Áõ[QÚõº

AÁº £n® ö\¾zu ÷Ási¯ uÁøn •iÁøμ²®

|õmPÒ ¤ßÁ¸©õÖ.

¹.

©õºa 15 1,000 •vºÄ |õÒ H¨μÀ 18

H¨μÀ 21 1,500 •vºÄ |õÒ ÷© 24

H¨μÀ 27 500 •vºÄ |õÒ áúß 30

÷© 15 600 •vºÄ |õÒ áúø» 18

Cμõ©ß AøÚzx öuõøPUS® ©õØÖ^mk GÊv \μõ\›

uÁøn |õÎÀ £n® ö\¾zvÂkÁuõP Ehß£iQÓõº

GÚ öPõsk \μõ\› uÁøn |õÎøÚ PnUQkP.

F–2414

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sp5 Part C (3 10 = 30)

Answer any three questions.

16. Prepare a Trial Balance from the following details. Rs. Rs.

Capital 16,800 Opening stock 21,000

Drawings 5,000 Purchases 36,000

Sales 72,000 Purchase return 2,000

Sales returns 3,000 Debtors 4,500

Creditors 2,500 Furniture 900

Bills Receivable 2,300 Bills payable 4,200

Wages 1,200 Advertisement 600

Discount allowed 100 Commission Received 600

Machinery 20,000 Cash 3,500

RÌPsh ÂÁμ[PøÍU öPõsk C¸¨£õ´Ä u¯õ›UP.

¹. ¹.

•uÀ 16,800 öuõhUP \μUQ¸¨¦ 21,000

Gk¨¦PÒ 5,000 öPõÒ•uÀ 36,000

ÂØ£øÚ 72,000 öPõÒ•uÀ v¸¨£® 2,000

ÂØ£øÚ v¸¨£® 3,000 PhÚõÎPÒ 4,500

PhÜ¢÷uõº 2,500 AøÓP»ß 900

ö£ÖuØSÔ¯

©õØÖ^mk

2,300 ö\¾zxuØS›¯

©õØÖ^mk

4,200

T¼ 1,200 ÂÍ®£μ ö\»Ä 600

AÎzu uÒÐ£i 100 PÈÄ¨ö£ØÓx 600

C¯¢vμ® 20,000 öμõUP® 3,500

F–2414

8

sp5 17. Rectify the following errors:-

(a) Sales returns by a customer mohamed even though taken into stock Rs.600 not entered in the books.

(b) Sales book overcast by Rs.500

(c) The total of discount column on the debit side of cash book for Rs.75 not posted in discount account.

(d) Repairs to machinery Rs.630 debited to machinery account.

¤ßÁ¸® ¤øÇPøÍ v¸zu® ö\´P.

(A) •P©x GßÓ ÁõiUøP¯õÍº v¸¨¤ AÝ¨¤¯

ÂØ£øÚ v¸¨£©õÚ ¹.600. \μU÷PmiÀ £vÄ

ö\´¯¨£hÂÀø».

(B) ÂØ£øÚ Hk ¹.500 AvP©õP Põmh¨£mkÒÍx.

(C) öμõUP Hmiß £ØÖ £Sv°¾ÒÍ ö©õzu uÒÐ£i¯õÚ

¹.75 uÁøn uÒÐ£i PnUQÀ £vÄ

ö\´¯¨£hÂÀø».

(D) C¯¢vμ £Êx£õº¨¦ ö\»Ä ¹.630 øÚ C¯¢vμ

PnUQÀ £ØÖ øÁUP¨£mkÒÍx.

18. A second hand machinery was purchased on 1.1.2010 for Rs.30,000 and Rs.6,000 and Rs.4,000 were spent on it’s repairs and erection respectively. On 1.7.2011, another machine was purchased for Rs.26,000. On 1.7.2012, the first machine was sold for Rs.30,000. On the same day one more machine was bought for Rs.25,000 On 31.12.2012 the machine bought on 1.7.2011 was sold for Rs.23,000 Accounts are closed on 31st December every year.

Depreciation is written of at 15% per annum written Down value method. Prepare Machinery account for 3 years.

F–2414

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sp5 1.1.2010 AßÖ •ß÷ÚÓ £¯ß£kzv¯ C¯¢vμzvøÚ

¹.30,000 US Áõ[Q ¹.6,000 ©ØÖ® ¹.4,000 zuøÚ •øÓ÷¯

£Êx£õº¨¦ ©ØÖ® {ÖÄÁuØPõP ö\»ÁõP ö\´¯¨£mhx.

1.7.2011 À ©ØöÓõ¸ C¯¢vμ® ¹.26,000 US Áõ[P¨£mhx.

1.7.2012 À •u»õP C¯¢vμ® ¹.30,000US ÂØUP¨£mhx.

A÷u |õÒ ©ØöÓõ¸ C¯¢vμ® ¹.25,000US

Áõ[P¨£mkÒÍx. 31.12.2012 À 1.7.2011 À Áõ[Q¯

C¯¢vμ® ¹.23,000 US ÂØ£øÚ ö\´¯¨£mhx. JÆöÁõ¸

Bsk® 31 i\®£º ©õuzvÀ PnUS •iUP¨£kQÓx.

15% ÷u´©õÚ©õÚx SøÓ¢u ö\À C¸¨¦{ø» •øÓ°À

PnUQh¨£kQÓx GÚU öPõsk ‰ßÓõskPÐUS C¯¢vμ

PnUQøÚ u¯õ›UP.

19. From the following Trial Balance as on 31.12.2018. Prepare Trading and Profit and Loss a/c for the year ending 31.12.2018 and Balance sheet as on 31.12.2018.

Particulars Dr

(Rs.)

Particulars Cr

(Rs.)

Sundry Debtors 70,000 Sundry Creditors

50,000

Drawings 25,000 Capital 3,00,000

Insurance 50,000 Return outwards

5,000

General expenses 3,000 Sales 3,95,000

Salaries 6,000

Goodwill 40,000

Machinery 1,00,000

Freehold land building

50,000

Stock (opening) Building

10,000

2,00,000

F–2414

10

sp5

Particulars Dr

(Rs.)

Particulars Cr

(Rs.)

Carriage on purchase

5,000

Carriage on sales 2,000

Fuel and power 5,000

Wages 2,000

Return inwards 3,000

Purchases 1,50,000

Cash at Bank 13,000

Cash in hand 16,000

Adjustments:-

(a) Closing stock as on 31.12.2018 was Rs.30,000

(b) Goods worth Rs.1000 was taken for personal use by the proprietor.

(c) Provide 5% Interest on capital.

(d) Create 5% provision for doubtful debts.

(e) Loss of stock by Fire was Rs.10,000 and the Insurance company has agreed to pay the full money as compensation.

RÌPsh £vÄPøÍ öPõsk 31.12.2018 Bsiß Â¯õ£õμ,

C»õ£ |mh PnUS ©ØÖ® A¢|õøÍ¯ C¸¨¦{ø»

SÔ¨¤øÚ²® u¯õ›UP.

ÂÁμ® £ØÖ

(¹.)

ÂÁμ® ÁμÄ

(¹.)

£Ø£» PhÚõÎPÒ 70,000 £Ø£»

PhÜ¢÷uõº

50,000

Gk¨¦ 25,000 •uÀ 3,00,000

F–2414

11

sp5

ÂÁμ® £ØÖ

(¹.)

ÂÁμ® ÁμÄ

(¹.)

Põ¨¥k 50,000 öPõÒ•uÀ

v¸¨£®

5,000

ö£õx ö\»ÄPÒ 3,000 ÂØ£øÚ 3,95,000

\®£Í® 6,000

|Øö£¯º 40,000

C¯¢vμ® 1,00,000

C»Á\ {» Pmih® 50,000

\μUQ¸¨¦

(öuõhUP®)

10,000

Pmih® 2,00,000

Ási öPõÒ•uÀ 5,000

Ási ÂØ£øÚ 2,000

G›ö£õ¸Ò ©ØÖ®

G›\Uv

5,000

T¼ 2,000

ÂØ£øÚ v¸¨£® 3,000

öPõÒ•uÀ 1,50,000

Á[Q öμõUP® 13,000

øP°¸¨¦ 16,000

\›PmkuÀPÒ

(A) 31.12.2018 ß £i CÖv \μUQ¸¨¦ ¹.30,000

(B) ¹.1000 ©v¨¦øh¯ ö£õ¸mPøÍ E›ø©¯õÍº ö\õ¢u

÷uøÁUS GkzxÒÍõº.

(C) 5% •uÀ «x Ámi PnUQkP.

(D) 5% I¯Phß JxUS E¸ÁõUP

(E) w°ÚõÀ ÷\u•ØÓ ¹.10,000 ©v¨¦øh¯

ö£õ¸ÒPÐUPõÚ CÇ¨¥miøÚ Põ¨¥mi {ÖÁÚ®

u¸ÁuõP Ehß£mkÒÍx.

F–2414

12

sp5 20. Explain the different methods of calculation of interest

with its advantages.

£À÷ÁÖ ÁøP¯õÚ Ámi PnUQk® •øÓ°øÚ Auß

|ßø©PÐhß ÂÍUSP.

————————

Sp 5

F–2415

B.Com DEGREE EXAMINATION, NOVEMBER 2019

First Semester

Commerce

BUSINESS ORGANISATION



Part A (10 2 = 20)

Answer all questions.

1. What is meant by trade?

Áõo£® GßÓõÀ GßÚ?

2. Define business.

Â¯õ£õμzvøÚ Áøμ¯ÖUP.

3. Who is sole proprietor?

uÛ¯õÒ ÁõoPº Gß£Áº ¯õº?

4. State the definition of partnership.

Tmhõsø©°ß ÁøμÂ»UPÚ® u¸P.

5. What do you know about representative firm?

¤μv{v {ÖÁÚ® £ØÔ }Âº AÔÁx ¯õx?

6. How the size of business will be measured?

Â¯õ£õμzvß AÍÂøÚ GÆÁõÖ AÍÂkÁõ´?

Sub. Code 7BCO1C2

F–2415

2

Sp 5

7. What do you know about democratization?

áÚ|õ¯P©õ¯©õUPÀ £ØÔ }Âº AÔÁx ¯õx?

8. State the meaning of oligarchy.

ußÚ»USÊÂß ö£õ¸Ò u¸P.

9. What is meant by price policy?

Âø»U öPõÒøP GßÓõÀ GßÚ?

10. What do you know about public enterprise?

ö£õx {ÖÁÚzøu¨ £ØÔ }Âº AÔÁx ¯õx?

Part B (5 5 = 25)

Answer all questions. choosing either (a) or (b)

11. (a) Elucidate the objectives of business.

ÁoP ÷|õUP[PøÍ öuÎÄ£kzxÄ®.

Or

(b) Briefly explain the qualities of good businessman.

|À» öuõÈ»v£›ß Sn[PøÍ _¸UP©õP ÂÍUSP.

12. (a) Interpret about ideal form of organization.

Aø©¨¤ß ]Ó¢u ÁiÁ® £ØÔ _¸UP©õP ÂÍUSP.

Or

(b) State the merits and demerits of joint stock company.

Tmk¨ £[S {ÖÁÚzvß |ßø©PÒ ©ØÖ®

SøÓ£õkPøÍ TÖP.

F–2415

3

Sp 5

13. (a) Focus the evils of big business.

ö£¸ÁoPzvß wø©PøÍ TÖP.

Or

(b) Generalize the factors affecting optimum size of business.

Â¯õ£õμzvß AvP£m\ AÍøÁ £õvUS®

PõμoPøÍ¨ ö£õxø©¨£kzxP.

14. (a) Enumerate the powers and duties of chief executives.

uø»ø© {ºÁõQPÎß AvPõμ[PøÍ²® ©ØÖ®

Phø©PøÍ²® ÂÁ›UPÄ®.

Or

(b) Describe the functions of Board of Directors.

C¯US|ºPÒ Áõ›¯zvß ö\¯À£õkPøÍ _¸UP©õP

ÂÁ›UPÄ®.

15. (a) Indicate the rationale of public enterprises.

ö£õx {ÖÁÚ[PÎß •UQ¯zxÁzøu _miUPõmkP.

Or

(b) Summarize the characteristics of public utilities.

ö£õx £¯ß£õkPÎß £s¦PøÍ _¸UP©õP TÖP.

Part C (3 10 = 30)


16. Predict the requisites for success in modern business.

|ÃÚ Â¯õ£õμzvÀ öÁØÔUPõÚ ÷uøÁPøÍ ÂÁ›UPÄ®.

17. Distinguish between various forms of business.

£À÷ÁÖ ÁøP¯õÚ ÁoP[PÐUS Cøh÷¯ EÒÍ

÷ÁÖ£õmiøÚ ÂÁ›UPÄ®.

F–2415

4

Sp 5

18. Critique the reasons for survival of small units.

]Ô¯ ÁoP A»SPÎß ÁõÌÄ öuõhºÁuß Põμn[PøÍ

ÂÁ›UPÄ®.

19. Illustrate the problems faced by company management.

{ÖÁÚzvß ÷©»õsø© GvºöPõÒÐ® ¤μa]øÚPøÍ

ÂÍUSP.

20. Sketch the industrial policy in India including industrial policy resolutions.

öuõÈÀxøÓ öPõÒøP wºÄPÒ Em£h C¢v¯õÂß

öuõÈÀxøÓ öPõÒøPø¯ ÂÍUSP.

————————

Wk 3

F–2416


Second Semester

Commerce

ADVANCED ACCOUNTANCY – II



Part A (10 2 = 20)


1. What is meant by bill of exchange?

©õØÖa ^mk GßÓõÀ GßÚ?

2. What do you know about promissory note?

Phß £zvμ® £ØÔ }Âº AÔÁx ¯õx?

3. What is meant by fire insurance?

wUPõ¨¥k GßÓõÀ GßÚ?

4. What do you know about memorandum trading account?

SÔ¨£õøÚ Â¯õ£õμ PnUS £ØÔ }Âº AÔÁx ¯õx?

5. What is cost price?

AhUP Âø» GßÓõÀ GßÚ?

6. What is consignment account?

Aq¨¥k PnUS GßÓõÀ GßÚ?

Sub. Code 7BCO2C1

F–2416

2

Wk 37. Write the name of the methods of keeping Joint venture.

CønÂøÚ øÁzxU öPõÒÍ £¯ß£k® •øÓPøÍ GÊxP.

8. Why joint bank account is maintained in Joint venture?

Cøn ÂøÚ°À Hß Cøn Á[Q P/S £μõ©›UP¨£kQÓx?

9. What is meant by single entry system?

JØøÓ¨ £vÄ •øÓ GßÓõÀ GßÚ?

10. What is meant by bills payable?

ö\¾zuØS›¯ ©õØÖa ^m GßÓõÀ GßÚ?

Part B (5 5 = 25)

Answer all questions, choosing either (a) or (b).

11. (a) Describe the features of bill of exchange.

©õØÖa ^miß C¯À¦PøÍ _¸UP©õP ÂÁ›.

Or

(b) On March 10th, Mr. A. Sold goods to Mr. B and draw

a bill for Rs.800 which B accepts immediately and

returns it to Mr. A. The bill is honoured on the due

date. Pass entries in the books of A and B.

©õºa 10® ÷uv v¸. A Gß£Áº BUS ö£õ¸Ò ÂØ£øÚ

ö\´x, ^mk JßÖ ¹.800 US Áøμ¢uõº. Ehß B Aøu

HØÖUöPõsk A&ÂØS v¸¨¤ AÝ¨¤Úõº. SÔ¨¤mh

÷uv°À ^mkUS £n® ö\¾zu¨£mhx GÛÀ A ©ØÖ®

Bß PnUQÀ £vÄPøÍ GÊxP.

F–2416

3

Wk 312. (a) Describe the significance of memorandum trading

account.

SÔ¨£õøÚ Â¯õ£õμ PnUQß •UQ¯zxÁzøu

_¸UP©õP ÂÁ›.

Or

(b) A fire occurred on 15th September, 2017 in the business premises. From the following figures ascertain the claim to be lodged.

Rs. Stock on 1st April, 2017 1,05,300Purchases from 1st April 2017 to the date of fire

3,50,000

Manufacturing expenses 2,60,000Sales from 1st April 2017 to the date of fire

6,76,000

Goods used by the partners privately (cost)

10,500

The rate of gross profit is 30% on cost

The stock salvaged is Rs. 36,000.

15.9.17À Â¯õ£õμ {ÖÁÚzvÀ w Â£zx HØ£mhx.

¤ßÁ¸® Â£μ[PÎ¼¸¢x w Põ¨¥mk öuõøP°øÚ

Psk¤iUP. ¹.

1.4.2017À \μUS 1,05,300

1.4.17 •uÀ w HØ£mh Põ»® Áøμ

öPõÒ•uÀ 3,50,000

EØ£zv ö\»Ä 2,60,000

1.4.17 •uÀ w HØ£mh Põ»® Áøμ

ÂØ£øÚ 6,76,000

E›ø©¯õÍº AhUP Âø»°À

£¯ß£kzv¯øÁ

10,500

AhUPÂø»°À 30% ö©õzu »õ£ ÂQu®

Põ¨£õØÓ¨£mh \μUS ¹. 36,000.

F–2416

4

Wk 313. (a) Describe the procedure for calculating unsold stock.

ÂØPõu ö£õ¸mPøÍ PnUQkÁuØPõÚ |øh•øÓø¯

_¸UP©õP ÂÁ›.

Or

(b) Sri Krishna & Co. of Chennai consigned 100, Mp3

players to Venkatram & Co of Hyderabad. The cost

of each MP3 player was Rs.500 The consignor paid

insurance Rs.500 and freight Rs.800 Venkatram &

co. sold 80 units of MP3 players at Rs.600 each. It

incurred the following expenses. Carriage Rs.20

establishment expenses Rs.130 and commission @

5% is Rs.2,400. Calculate the value of consignment

stock.

Q¸èn & Co. 100, Mp3 J¼¨£õøÚ, íuõμõ£õz

öÁ[Pm μõ® & Co ØS AÝ¨¥k ö\úõº.

JÆöÁõßÖ® AhUPÂø» ¹.500. Põ¨¥k ¹.500

©ØÖ® ÷£õUSÁμzx ¹.800 I AÝ¨¥k ö\úÁº

ö\¾zvÚõº. JÆöÁõßÖ® MP3 ¹.600 Ãu® 80

J¼¨£õßPøÍ öÁ[Pmμõ® & {ÖÁÚ® ÂØ£øÚ

ö\úx ©ØÖ® Ási ÁõhøP ¹.20 Aø©¨¦ ö\»Ä

¹.130 ©ØÖ® 5% uμS ¹.2,400 BQ¯ÁØøÓ

ö\¾zv¯x. AÝ¨¥k \μUS ©v¨¦ Psk¤iUP.

14. (a) Distinguish between joint venture and sale.

CønÂøÚ ©ØÖ® ÂØ£øÚ CÁØøÓ ÷ÁÖ£kzxP.

Or

F–2416

5

Wk 3 (b) X and Y entered into a joint venture for purchase

and sales of some household items. They agreed to share profit and losses in the ratio of their respective contribution. X contribute Rs.10,000 in cash and Y Rs.13,000. The whole amount was placed in a joint bank account. Goods were purchased by X for Rs.10,000 and expenses paid by Y Rs.2,000. They also purchased goods for Rs.15,000 through the Joint Bank Account. The expenses on purchase and sale of the articles amounted to Rs.6,000 (including those met by Y). Goods costing Rs.20,000 were sold for Rs.45,000 and the balance was lost by fire.

Prepare Joint Venture Account, Joint Bank Account and the Venturers’ Accounts for closing the venture.

Ãmk E£÷¯õP ö£õ¸mPøÍ Áõ[Q ÂØP X ©ØÖ® Y CønÂøÚ HØ£kzvÚº. AÁºPÒ »õ£ |mhzøu

£[PÎ¨¦ ÂQuzvÀ ¤›UP •iÄ ö\úÚº. öμõUP©õP

X ¹.10,000, Y ¹.13,000 £[PÎzuÚº. AøÁ

CønÁ[Q PnUQÀ ÷£õh¨£mhx. X ¹.10,000US

öPõÒ•uÀ ©ØÖ® Y ö\»ÂØPõP ¹.2,000 ö\»Ä

ö\úÚº. Cøn Á[Q ‰»® ¹.15,000 öPõÒ•uÀ.

öPõÒ•uÀ ÂØ£øÚ°À ö\»Ä ¹.6,000 (Y ö\ú

ö\»Ä ÷\º¢x) ¹.20,000 AhUPÂø»¨ ö£õ¸Ò

¹.45,000 ØS ÂØ£øÚ BQ¯Ú «u•ÒÍøÁ w°À

÷\u•ØÓx GÚU öPõsk CønÂøÚ PnUS, Cøn

Á[Q PnUS ©ØÖ® CønÂøÚbºPÎß PnUSPøÍ

CønÂøÚ •iÄØÓx GÚU öPõsk u¯õ›UP.

15. (a) What are the advantages of single entry system?

JØøÓ£vÄ •øÓ°ß |ßø©PÒ ¯õøÁ?

Or

F–2416

6

Wk 3 (b) From the following information, calculate the

profit/loss earned by Ms. Kamila a small trader during the year 2018

Rs.

Capital as on 31.12.2018 66,000

Capital as on 1.1.2018 65,000

Drawings during 2018 12,000

Additional capital introduced during 2018 7,000

¤ßÁ¸® Â£μ[PøÍU öPõsk ]Ö öuõÈÀ Â¯õ£õ›

v¸©v Põª»õÂß 2018 Bsk »õ£ |mhzøu

PnUQkP

¹.

‰»uÚ® 31.12.2018À 66,000

‰»õuÚ® 1.1.2018 À 65,000

2018 Á¸hzvÀ Gk¨¦ 12,000

2018À TkuÀ ‰»uÚ® AÔ•P¨£mhx 7,000

Part C (3 10 = 30)


16. Raj draws a bill on Murugan at 3 months for Rs.4,00,000 on 1.7.2016 and on acceptance, immediately discounts the bill at 7% p.a. and sends half the proceeds to Murugan. On the same date, Murugan draws a 3 months bill on Raj for Rs.2,00,000 and remits half of the proceeds to Raj after discounting the bill, at 8% p,a. Murugan is declared as Insolvent on 31.8.2016 and a First and Final dividend of 25% is received on 15.10.2016. Pass Journal Entries in the Books of Raj and Murugan.

F–2416

7

Wk 3 1.7.2016 AßÖ ¹.4,00,000 ØS μõä •¸Pß «x 3 ©õu ^mk

HØ£kzv, AuøÚ HØÓÄhß 7% uÒÐ£i°À Ámh®

ö\´uõº. AvÀ £õvø¯ •¸PÝUS AÝ¨¤Úõº. A÷u

÷uv°À •¸Pß ¹.2,00,000 ØS 3 ©õu ^mk u¯õº ö\´x

AuøÚ μõä HØÓ ¤ß 8% uÒÐ£i ö\´x öuõøP°À

£õvø¯ μõáúUS AÝ¨¤Úõº. 31.8.2016 À •¸Pß ö|õi¨¦

{ø» Aøh¢uõº. 15.10.2016 À •uÀ ©ØÖ® CÖv £[PõP

25% Qøhzux. μõä ©ØÖ® •¸Pß PnUQß •uØSÔ¨÷£k

£vÄPÒ u¸P.

17. A fire occurred on the premises of a merchant on 18th September, 2016 and a considerable part of the stock was destroyed. The value of the stock saved was Rs.8,200. The books disclosed that on 1st April 2016 the stock was valued at Rs.66,850, the purchases to the line of fire amounted to Rs.1,85,000 and the sales to Rs.2,82,500. Goods costing Rs. 500 were taken for personal use and goods sold for Rs.2,500 were returned to the merchant. On investigation it is found that during the past five years the average gross profit on the cost was 25%.

You are required to prepare statement showing the amount the merchant should claim from the insurance company in respect of stock destroyed by fire.

18.9.2016À w Â£zx HØ£mk ö£õ¸Ò ÷\u©øh¢ux.

¹.8,200 ©v¨¦ ö£õ¸Ò «mP¨£mhÚ. 1.4.2016 \μUS ©v¨¦

¹.66,850, Â£zx HØ£mh |õÒ Áøμ öPõÒ•uÀ ¹.1,85,000,

©ØÖ® ÂØ£øÚ ¹.2,82,500 ö\õ¢u E£÷¯õPzvØS Gkzx

ö\À»¨£mh ö£õ¸Ò ¹.500 ©ØÖ® Â¯õ£õ›US

v¸¨£¨£mh ö£õ¸Ò ¹.2,500 Ph¢u 5 BskPÎÀ \μõ\›

ö©õzu »õ£ ÂQu® AhUP Âø»°À 25%.

w°ÚõÀ HØ£mh |mh Dk Põ¨¥k {ÖÁÚzvh® C¸¢x ö£Ó

÷Ási¯ öuõøPø¯ PnUQkP.

F–2416

8

Wk 318. Arun of Madras consigned 100 sewing machine to Sanjay

of Jaipur. Cost price of a machine Rs.1,500. Invoice Price Rs.2,000. Arun paid Rs.6,000 as railway charges and Rs.2,000 as insurance. Sanjay remitted Rs.1,00,000 to Arun by Bank draft. 80 sewing machines were sold @ Rs.2,200 each. Sanjay’s expenses : carriage inwards Rs.250; Octori Rs.750; Godown rent Rs.5,000; Advertisement Rs.3,000. Sanjay is entitled to 5% commission on sales. Prepare a consignment and consignees account.

A¸ß, ö\ßøÚ°¼¸¢x 100 øu¯À C¯¢vμ® \g\´

öá´§¸US AÝ¨¤Úõº. JßÔß AhUP Âø» ¹.1,500. Chõ¨¦ Âø» ¹.2,000. μ°À÷Á ö\»ÂPÒ ¹.6,000 ©ØÖ®

Põ¨¥k ¹.2,000 A¸s ö\¾zvÚõº Á[Q ‰»©õP \g\´

¹.1,00,000 A¸qUS ÁÇ[QÚõº. JÆöÁõßÖ® ¹.2,200 Ãu® 80 C¯¢vμ® ÂØ£øÚ¯õÚx. \g\´ ö\»ÄPÒ : Ási

ö\»Ä ¹.250; Aμ_ •zvøμ ¹.750; ÁõhøP ¹.5,000; ÂÍ®£μ® ¹.3,000. ÂØ£øÚ uμS 5%. \g\õ´US QøhUS®

GÚU öPõsk AÝ¨¥k ©ØÖ® ö£Ö|º PnUS u¯õ›UP.

19. Banerjee and Mukherjee agreed to import Russian timber into India. On 1st July, 2016, they opened a joint bank account with Rs.25,000, towards which Banerjee contributed Rs.15,000 and Mukherjee contributed Rs.10,000. They agreed to share profits and lossed in proportion to their cash contributions.

They remitted to their agent, in Russia Rs.20,000 to pay for timber purchased, and later Rs.2,100 in settlement of his account, Freight, insurance, and clock charges amounted to Rs.3,900. On Dec. 31, 2016 the sales amounted to Rs.28,740 which enabled them to repay themselves with cost originally advanced (no account to he taken of interest). They then decided to close the venture and Mukherjee agreed to take over the timber unsold for Rs.1,260, which is to be deducted from his share of profit.

Prepare the necessary accounts.

F–2416

9

Wk 3 μè¯ ©μzuiPøÍ C¢v¯õÄUS CÓUS©v ö\´¯ £õÚºâ

©ØÖ® •Pºâ \®©vzuÚº. 1.7.2016 ¹.25,000 öPõsk

Cøn Á[QU P/S öuõhUP®. AvÀ £õÚºâ ¹.15,000 ©ØÖ®

•Pºâ ¹.10,000. öμõUP £[PÎ¨¤ß £i »õ£ |mh ¤›¨¦

|øhö£Ö®.

öPõÒ•uÀ ¦v¯ μè¯ •PÁ¸US ¹.20,000 AÝ¨£¨£mk

¤ß ¹.2,100 ö\¾zv PnUS •iUP¨£mhx. Ási ÁõhøP,

Põ¨¥k ©ØÖ® PiPõμ Âø» ¹.3,900. 31.12.2016 À ÂØ£øÚ

¹.28,740. Cuß ‰»® •ß £n©õP ö\¾zu¨£mh

öuõøPø¯ (Ámi ÷\ºUPõ©À) öPõkUP •i¢ux. ¤ß Cøn

ÂøÚø¯ •iÄUS öPõsk Á¢x, ÂØ£øÚ BPõu

ö£õ¸øÍ •Pºâ ¹.1,260 GÚ Gkzx öPõshõº. CzöuõøP

AÁμx £[S »õ£zvÀ SøÓUP¨£k® GÚU öPõsk •UQ¯

PnUSPøÍ u¯õ›UP.

20. Mr Xavier has maintained his books by single entry method. From the following details, calculate profit for the year and a statement of affairs at the end of the year. Rs.1,000 (Cost) furniture was sold for Rs.5,000 on 1.1.2016. 10% depreciation is to be charged on furniture. Mr. Xavier has drawn Rs.1,000 p.m. Rs.2,000 was invested further capital.

1.1.2016 31.12.2016

Rs. Rs.

Stock 40,000 60,000

Debtors 30,000 40,000

Cash 2,000 1,000

Bank 10,000 5,000

Creditors 15,000 25,000

Outstanding expenses 5,000 8,000

Furniture (cost) 3,000 2,000

Bank balance on 1.1.2016 is as per cash book but the bank overdraft an 31.12.2016 is as bank statement. Rs.2,000 cheques drawing in Dec. 2016 have not been encashed within the year.

F–2416

10

Wk 3 v¸ ÷\Â¯º JØøÓ £vÄ •øÓ°À PnUS £μõ©›UQÓõº.

RÌPõq® Â£μzv¼¸¢x Bsk CÖvUPõÚ »õ£zøu

Psk¤izx {ø» AÔUøP u¯õ›UP. 1.1.2016À ¹.1,000

AhUPÂø»²ÒÍ AøÓP»ß ¹.5,000ØS ÂØÓx. CuØS 10%

÷u´©õÚ® PnUQh¨£mkÒÍx. AÁº ©õu® ¹.1,000 Gk¨¦

ö\´uõº. TkuÀ •u»õP ¹.2,000 •u½k ö\´¯¨£mhx.

1.1.2016 31.12.2016

¹. ¹.

\μUS 40,000 60,000

PhÚõÎPÒ 30,000 40,000

öμõUP® 2,000 1,000

Á[Q 10,000 5,000

PhÜ¢÷uõº 15,000 25,000

öPõk£hõu ö\»Ä 5,000 8,000

©øÚzxøn¨ ö£õ¸Ò 3,000 2,000

1.1.2016 öμõUP ¦zuP¨£i Á[Q C¸¨¦ BÚõÀ Á[Q

AÔUøP £i 31.12.2016 À Á[Q ÷©À Áøμ¨£ØÖ i\®£º

2016 GkUP¨£mh Põ÷\õø» ¹.2,000 A¢u BsiØSÒ

£n©õUP¨£hÂÀø».

————————

sp4

F–2417


Second Semester

Commerce

MARKETING



Part A (10 2 = 20)


1. What is marketing?

\¢øu°kuÀ GßÓõÀ GßÚ?

2. Define the term of marketing mix.

\¢øu°ku¼ß P»øÁ GßÚ?

3. What is product policy?

u¯õ›¨¦ öPõÒøP GßÓõÀ GßÚ?

4. Write a short note an product life cycle.

u¯õ›¨¦ ÁõÌUøP _ÇØ] ]ÖU SÔ¨¦ ÁøμP.

5. What is financing?

{v°¯À GßÓõÀ GßÚ?

6. What is risk bearing?

B£zx uõ[Q GßÓõÀ GßÚ?

Sub. Code 7BCO2C2

F–2417

2

sp 47. What is pricing policy?

Âø» öPõÒøP GßÓõÀ GßÚ?

8. What are the pricing strategies?

Âø» EzvPÒ GßÓõÀ GßÚ?

9. What is promotion policy?

FUSÂ¨¦ öPõÒøP GßÓõÀ GßÚ?

10. Write a short note an sales promotion.

ÂØ£øÚ FUSÂ¨¦ J¸ ]ÖU SÔ¨¦ ÁøμP.

Part B (5 5 = 25)

Answer all the questions, choosing eigther (a) or (b).

11. (a) Write the needs of marketing segmentation.

\¢øu°kuÀ ¤›Âß ÷uøÁPøÍ GÊxP.

Or

(b) List out the evolution of marketing.

\¢øu°ku¼ß £›nõ©zvøÚ £mi¯¼kP.

12. (a) What are the classifications of consumer goods?

~Pº÷Áõº ö£õ¸mPÎß ÁøP¨£õkPÒ ¯õøÁ?

Or

(b) Write the features of product policy.

u¯õ›¨¦ öPõÒøP°ß A®\[PøÍ GÊxP.

F–2417

3

sp 413. (a) What are the functions of marketing?

\¢øu°ku¼ß ö\¯À£õkPÒ ¯õx?

Or

(b) List out the types of transportation.

÷£õUSÁμzvß ÁøPPÒ £ØÔ £mi¯¼kP.

14. (a) What are objectives of pricing policy?

Âø»U öPõÒøP°ß ÷|õUP[PÒ ¯õøÁ?

Or

(b) Discuss the factors influencing price decisions.

Âø»•iÄPøÍ £õvUS® PõμoPøÍ ÂÁõv.

15. (a) What are the various media of advertisement?

ÂÍ®£μzvß £À÷ÁÖ FhP® ¯õøÁ?

Or

(b) Discuss the qualities of a successful salesman.

öÁØÔPμ©õÚ ÂØ£øÚ¯õÍ›ß Sn[PøÍ¨ £ØÔ

ÂÁõv.

Part C (3 10 = 30)


16. Briefly explain the criteria for segmentation.

£S¨£õ´ÄUPõÚ AÍÄ÷PõÀPøÍ _¸UP©õP ÂÍUSP.

17. Discuss the stages of product life cycle.

u¯õ›¨¦ ÁõÌUøP _ÇØ]°ß {ø»PøÍ ÂÁõv.

F–2417

4

sp 418. Distinguish between the grindings and standardization.

uμ® ©ØÖ® uμ{ø»US Cøh÷¯ EÒÍ ÷ÁÖ£õkPøÍ TÖP.

19. Explain the various methods of promotion policy.

÷©®£õmkU öPõÒøP°ß £» ÁÈ•øÓPøÍ ÂÍUSP.

20. Explain the significance of Personal selling.

uÛ¨£mh ÂØ£øÚ°ß CßÔ¯ø©¯õø© £ØÔ ÂÁ›.

–––––––––

Wk 6

F–2418


Third Semester

Commerce

PRINCIPLES OF INSURANCE



Part A (10 2 = 20)


1. Define in the term of risk.

uøh Gß£uøÚ Áøμ¯Ö.

2. What is insurance?

Põ¨¥k GßÓõÀ GßÚ?

3. What is investment of fund?

•u½mk {v GßÓõÀ GßÚ?

4. What is the life insurance?

B²Ò Põ¨¥k GßÓõÀ GßÚ?

5. What is report?

AÔUøP GßÓõÀ GßÚ?

6. Define in the term of life policy.

ÁõÌUøP öPõÒøP Áøμ¯Ö.

Sub. Code 7BCO3C1

F–2418

2

Wk 67. What is issue of premiums?

•øÚ©zvÀ öÁÎ°kuÀ GßÓõÀ GßÚ?

8. What are policy conditions?

öPõÒøP {£¢uøÚPÒ GßÓõÀ GßÚ?

9. What are marine policies?

PhÀ öPõÒøPPÒ GßÓõÀ GßÚ?

10. What is payment of claim?

E›ø© ÷Põ¸Áx GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Explain the various methods of treating risk.

B£zvß ]Qaø\°ß £À÷ÁÖ •øÓPÒ ¯õøÁ?

Or

(b) What are the functions of insurance?

Põ¨¥miß ö\¯À£õkPÒ GßöÚßÚ?

12. (a) Explain the importance of investment of fund.

•u½mk {v°ß •UQ¯zxÁzøu ÂÁ›.

Or

(b) Explain the fundamentals of life contract.

ÁõÌUøP J¨£¢uzvß Ai¨£øhPøÍ ÂÍUSP.

F–2418

3

Wk 613. (a) Write a short note on the financial positions.

{v {ø»PøÍ £ØÔ ]ÖU SÔ¨¦ ÁøμP.

Or

(b) List out about medical examinations.

©¸zxÁ £›÷\õuøÚ £ØÔ GkzxøμUP.

14. (a) Explain the role of LIC in human life.

©Ûu ÁõÌÂØS B²Ò Põ¨¥mk {ÖÁÚzvß £[QøÚ

ÂÁ›.

Or

(b) Write a short on the commencement of risk.

B£zx E¸ÁõSÁvøÚ £ØÔ SÔ¨¦ ÁøμP.

15. (a) Explain the nature of marine insurance contract.

PhÀ Põ¨¥k J¨£¢uzvß ußø©ø¯ ÂÍUSP.

Or

(b) Put out the methods of payments of claim.

÷Põ›UøP ö\¾zxuÀ •øÓPÒ £ØÔ ÂÁ›UP.

Part C (3 10 = 30)


16. What are the types of insurance? Explain in detail.

Põ¨¥k ÁøPPÒ GßöÚßÚ? Â›ÁõP ÂÁ›.

17. Briefly explain the various types of investment.

£À÷ÁÖ ÁøP¯õÚ •u½kPøÍ £ØÔ _¸UP©õP ÂÁ›UP.

18. Describe the various methods of reports.

£À÷ÁÖ ÁøP¯õÚ AÔUøPPøÍ £ØÔ ÂÁ›UP.

F–2418

4

Wk 619. Write a short note on the surrender value and paid up

value.

J¨£øh¨¦ ©v¨¦ ©ØÖ® Fv¯ ©v¨¦ £ØÔ ]Ö SÔ¨¦

ÁøμP.

20. Discuss the classification of marine policies.

PhÀ öPõÒøPPÎß ÁøP¨£õkPøÍ £ØÔ ÂÁõvUP.

————————

Ws9

F–2419

B.Com DEGREE EXAMINATION, NOVEMBER 2019

Third Semester

Commerce

BANKING THEORY



Part A (10 2 = 20)


1. What is banking?

Á[Q°¯À GßÓõÀ GßÚ?

2. Define unit banking.

AÍÄ Á[Q ÁøμÂ»UPn® u¸P.

3. What is commercial bank?

ÁºzuP Á[Q GßÓõÀ GßÚ?

4. What is merchant banking?

ÁoP Á[Q GßÓõÀ GßÚ?

5. What are the terms of credit creation?

Phß E¸ÁõUP® GßÓõÀ GßÚ?

6. What is money market?

£n\¢øu GßÓõÀ GßÚ?

Sub. Code 7BCO3C2

F–2419

2

Ws9

7. Define in the term central bank

©zv¯ Á[Q ÁøμÂ»UPn® u¸P.

8. What is Co-operative sector?

TmkÓÄ xøÓ GßÓõÀ GßÚ?

9. What are called as banking sector reform?

Á[Qz xøÓ°ß ^ºv¸zu® GßÓõÀ GßÚ?

10. Define E-banking.

C–Á[Q ÁøμÂ»UPn® u¸P.

Part B (5 5 = 25)


11. (a) Briefly explain the organizational structure of banks.

Á[Q {ÖÁÚ Pmhø©¨¦PøÍ _¸UP©õP ÂÍUSP.

Or

(b) Write about Unit Banking, Branch Banking.

A»S Á[Q, QøÍ Á[QPøÍ £ØÔ GÊxP.

12. (a) List out the role of bank in economic development.

Á[Q°ÚõÀ HØ£k® ö£õ¸Íõuõμ ÁÍºa]ø¯

£mi¯¼kP.

Or

(b) Explain about merchant banking.

ÁoP Á[Q £ØÔ ÂÁ›.

F–2419

3

Ws9

13. (a) What are the importances of money market?

£na \¢øu°ß •UQ¯zxÁ[PÒ GßÚ?

Or

(b) Explain the investment policy of bank

Á[Q°ß •u½mk öPõÒøPø¯ ÂÍUSP.

14. (a) Discuss about SBI and Co-operative sector.

SBI ©ØÖ® TmkÓÄ xøÓ £ØÔ ÂÁõv.

Or

(b) State the functions of RBI.

C¢v¯ ›\ºÆ Á[Q°ß £oPøÍ TÖP.

15. (a) List out the provision requirements.

ÁÇ[PÀ ÷uøÁPøÍ £mi¯¼kP.

Or

(b) Briefly explain the recent developments in banking.

\«£zvß Á[Q°¯À ÁÍºa]ø¯ ÂÍUSP.

Part C (3 10 = 30)


16. What are the classifications of banking structure?

Á[Q Aø©¨¤ß ÁøP¨£õkPÒ GßöÚßÚ?

17. Briefly explain the various types of merchant banking.

£À÷ÁÖ ÁøP¯õÚ ÁoP Á[QPøÍ _¸UP©õP ÂÍUSP.

18. Explain the importance of money market.

£n® \¢øu°ß •UQ¯zxÁzøu ÂÍUSP.

F–2419

4

Ws9

19. Briefly explain about small scale industries.

]Ô¯ AÍÂ»õÚ öuõÈØ\õø»PøÍ _¸UP©õP ÂÍUSP.

20. Discuss the various products of e-Banking.

Cøn¯uÍ Á[Q°ß £À÷ÁÖ ÷\øÁPøÍ ÂÁõvUP.

————————

Wk ser

F–2420


Third Semester

Commerce

BUSINESS STATISTICS



Part A (10 2 = 20)


1. Define statistics.

¦ÒÎ°¯À – ÁøμÂ»UPn® u¸P.

2. What is primary data?

•ußø© uPÁÀ GßÓõÀ GßÚ?

3. Define the term mode.

•Pk ÁøμÂ»UPn® u¸P.

4. What is Range?

Áμ®¦ GßÓõÀ GßÚ?

5. What is correlation?

Cø¯¦ GßÓõÀ GßÚ?

6. Define regression analysis.

¤ßÚøhÄ £S¨£õ´Ä Áøμ¯Ö.

Sub. Code 7BCO3C3

F–2420

2

Wk ser7. Define Index Number.

SÔ±mk Gs ÁøμÂ»UPn® u¸P.

8. What is Base Shifting?

Ai¨£øh ©õØÓ® GßÓõÀ GßÚ?

9. What is a time series?

÷|μ öuõhº GßÓõÀ GßÚ?

10. What is moving average method?

\μõ\› |PºÄ •øÓ GßÓõÀ GßÚ?

Part B (5 5 = 25)

Answer all the questions, choosing either (a) or (b).

11. (a) What are the objectives of samples?

©õv›PÎß ÷|õUP[PÒ ¯õøÁ?

Or

(b) Prepare a statistical table from the following weekly wages of 50 workers (in Rupees) of a Factory. Use the exclusive method of classification.

88 23 27 28 86 96 94 93 86 99

102 48 28 26 29 100 59 83 84 48

106 33 36 30 40 103 70 90 49 50

104 36 37 40 46 108 75 24 50 60

29 67 56 99 93 48 80 102 32 51

F–2420

3

Wk ser ¤ßÁ¸® J¸ öuõÈØ\õø»°À EÒÍ 50

öuõÈ»õÍºPÎß Áõμõ¢vμ T¼PÐUPõÚ (¹£õ´)

¤μzv÷¯õP •øÓ°À ¦ÒÎ ÂÁμ AmhÁønø¯

u¯õ›UP.

88 23 27 28 86 96 94 93 86 99

102 48 28 26 29 100 59 83 84 48

106 33 36 30 40 103 70 90 49 50

104 36 37 40 46 108 75 24 50 60

29 67 56 99 93 48 80 102 32 51

12. (a) Calculate Geometric mean from the following data :

Size of item 120 125 130 135 136 138 139 140 147

Frequency 2 3 3 1 2 7 4 2 8

¤ßÁ¸® ÂÁμ[PÐUS ÁiÂ¯À \õμõ\›°øÚ

PnUQkP.

AÍÄ 120 125 130 135 136 138 139 140 147

AvºöÁs 2 3 3 1 2 7 4 2 8

Or

(b) Find the range and coefficient of range for the hights of 8 students of a class

158, 160, 165, 166, 168, 170, 173

J¸ ÁS¨¤À EÒÍ 8 ©õnÁºPÎß E¯μ[PÐUS

Áμ®¦ ©ØÖ® Áμ®¤ÚSn[PøÍ Psk¤i.

158, 160, 165, 166, 168, 170, 173

F–2420

4

Wk ser13. (a) Find the Karl Pearson’s co-efficient of correlation

X 6 2 10 4 8

Y 9 11 5 8 7

PõμÀ ¤¯õº\Ûß öuõhº¦PõÚ öPÊÂøÚ Psk¤i.

X 6 2 10 4 8

Y 9 11 5 8 7

Or

(b) Ten competitors in a beauty contest are ranked by two judges in the following order : calculate rank correlation

X 1 6 5 10 3 2 4 9 7 8

Y 6 4 9 8 1 2 3 10 5 7

¤ßÁ¸® C¸ }v£vPÎß AÇS ÷£õmiUPõÚ 10

÷£õmi¯õÍºPÎß Á›ø\°¼¸¢x Á›ø\

öuõhº¤øÚ Psk¤i.

X 1 6 5 10 3 2 4 9 7 8

Y 6 4 9 8 1 2 3 10 5 7

14. (a) Calculate the Laspeyre’s Index : Types Price Quantity

2010 2014 2010 2014X 9 15 5 5 Y 4 12 10 11 Z 1 5 6 6

»õUì¤¯º SÔ±mk GsønU Psk¤i.

ÁøP Âø» A»S

2010 2014 2010 2014X 9 15 5 5 Y 4 12 10 11 Z 1 5 6 6

Or

F–2420

5

Wk ser (b) Construct chain index numbers from the Link

relatives given below : Year 2010 2011 2012 2013 2014

Link Index 100 105 95 115 102

\[Q¼ öuõhº SÔ±mk Gs ‰»® Cøn¨¦ EÓÂøÚ

ÁiÁø©.

Bsk 2010 2011 2012 2013 2014

öuõhº¦ SÔ±k 100 105 95 115 102

15. (a) Calculate three yearly moving average of the following data :

Year 2005 2006 2007 2008 2009 2010 2011 2012

No.of students 15 16 17 20 23 25 29 33

‰ßÖ BskPÐUPõP \μõ\› |PºÂøÚ PnUQkP.

Bsk 2005 2006 2007 2008 2009 2010 2011 2012

©õnÁºPÎß

GsoUøP

15 16 17 20 23 25 29 33

Or

(b) State the components of time series.

÷|μz öuõhº¤ß TÖPøÍ TÖP.

Part C (3 10 = 30)


16. Calculate the lower and upper quartiles from the following data :

Central Value 2.5 7.5 12.5 17.5 22.5

Frequency 7 18 25 30 20

F–2420

6

Wk ser ¤ßÁ¸® ÂÁμ[PÎ¼¸¢x RÌ÷©À PõÀ©õÚ[PøÍ

PnUQkP.

©zv¯ ©v¨¦ 2.5 7.5 12.5 17.5 22.5

AvºöÁs 7 18 25 30 20

17. Represent the following data. in a pie diagram. Items Expenditure (in Rupees)

Food 87

Clothing 24

Recreation 11

Education 13

Rent 25

Miscellaneous 20

ø£ Áøμ£hzøu ÁøμP.

ÁøPPÒ ö\»ÂÚ[PÒ (¹£õ°À)

EnÄ 87

xo 24

©Ú©QÌ 11

PÀÂ 13

ÁõhøP 25

£ÀÁøP 20

18. Find regression Lines by using assumed mean :

X 40 38 35 42 30

Y 30 28 25 35 18

P¸xÁx \μõ\› ‰»® ¤ßÚøhÄ Á›PøÍ Psk¤i.

X 40 38 35 42 30

Y 30 28 25 35 18

F–2420

7

Wk ser19. Calculate Index number using

(a) Paache’s method

(b) Laspeyre’s method Products P0 Q0 P1 Q1

A 12 100 20 120

B 4 200 4 240

C 8 120 12 150

D 20 60 24 50

SÔ±mk Gsøn

(A) £õa]ì •øÓ ©ØÖ®

(B) »õUì¤¯º •øÓPÎÀ PnUQkP.

ö£õ¸ÒPÒ P0 Q0 P1 Q1

A 12 100 20 120

B 4 200 4 240

C 8 120 12 150

D 20 60 24 50

20. Calculate trend values by the method of least square from the data given below and estimate sales for 2016,

Year 2009 2010 2011 2012 2013

Sales 70 74 80 86 90

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x 2016 ® BskUPõÚ ÂØ£øÚ

÷£õUS ©v¨¤øÚ SøÓ¢u \xμ •øÓ°À PnUQkP.

Âø» 2009 2010 2011 2012 2013

ÂØ£øÚ 70 74 80 86 90

_____________

Wk 4

F–2421


Third Semester

Commerce

ADVANCED ACCOUNTANCY — III



Part A (10 2 = 20)


1. Define ‘Partnership’.

Tmhõsø© Áøμ¯Ö.

2. What is fixed capital?

{ø» •uÀ GßÓõÀ GßÚ?

3. What is meant by ‘gaining ratio’?

Buõ¯ ÂQu® GßÓõÀ GßÚ?

4. Define ‘Goodwill’.

|Øö£¯º Áøμ¯Ö.

5. What is ‘Realisation account’?

wºÄU PnUSPÒ GßÓõÀ GßÚ?

6. What is meant by life insurance policy?

B²Ò Põ¨¥mk vmh® GßÓõÀ GßÚ?

Sub. Code 7BCO3C4

F–2421

2

Wk 47. What is ‘dissolution of partnership firm’?

Tmk £[S {ÖÁÚ Pø»¨¦ GßÓõÀ GßÚ?

8. What is meant by ‘insolvency’?

ö|õi¨¦ {ø» GßÓõÀ GßÚ?

9. What is ‘Purchase consideration’?

öPõÒ•uÀ ©Ö£¯ß GßÓõÀ GßÚ?

10. What is ‘Maximum Loss method’?

AvP£m\ CÇ¨¦ •øÓ GßÓõÀ GßÚ?

Section B (5 5 = 25)


11. (a) ‘A’ and ‘B’ are partners in a firm ‘A’ draws Rs. 900

regularly in the middle of each month during the

year 2016. ‘B’ draws Rs. 5,400 at the end of each

half year. Calculate interest on their drawings at

5% p.a.

‘A’ ©ØÖ® ‘B’ C¸Á¸® J¸ {ÖÁÚzvß TmhõÎPÒ

‘A’ 2016&® BsiÀ JÆöÁõ¸ ©õu Cøh°¾®

öuõhº¢x ¹. 900 GkzxU öPõÒQÓõº. ‘B’ JÆöÁõ¸

Aøμ¯õsk CÖv°¾® ¹. 5,400 GkzxU öPõÒQÓõº.

BskUS 5% Gk¨¦PÒ «uõÚ Ámi PnUQhÄ®.

Or

F–2421

3

Wk 4 (b) Prepare fluctuating capital account of Babu and

Gopu from the following details. Babu Gopu

Capital on 1.1.16 8,00,000 7,00,000

Drawing during 2016 1,60,000 1,40,000

Interest on drawings 4,000 2,000

Share of profit for 2016 84,000 66,000

Interest on capital 48,000 42,000

Salary 72,000 Nil

RÌPõq® Â£μ[PøÍU öPõsk £õ¦ ©ØÖ® ÷Põ¦Âß

©õÖ£k® •uÀ PnUøP u¯õ›UPÄ®.

£õ¦ ÷Põ¦

•uÀ 1.1.16 8,00,000 7,00,000

Gk¨¦ 2016&À 1,60,000 1,40,000

Gk¨¦ «uõÚ Ámi 4,000 2,000

2016&® BsiØPõÚ »õ£ £[S 84,000 66,000

•uÀ «uõÚ Ámi 48,000 42,000

\®£Í® 72,000 Nil

12. (a) The goodwill is to be valued at 3 years purchase of last 5 years average profit. The profit were Rs. 9,600 Rs. 14,400, Rs. 20,000, Rs. 6,000 and Rs. 10,000. Find out the value of goodwill.

{ÖÁÚzvß |Øö£¯º Ph¢u 5 BskPÎß \μõ\›

C»õ£zvÀ 3 Bsk öPõÒ•uÀ GÚ

©v¨¤h¨£kQÓx. 5 BskPÎß C»õ£[PÒ •øÓ÷¯

¹. 9,600, ¹. 14,400, ¹. 20,000, ¹. 6,000 ©ØÖ®

¹. 10,000. |Øö£¯›ß ©v¨ø£ PnUQkP.

Or

F–2421

4

Wk 4 (b) ‘X’ and ‘Y’ are partners shared profit in the ratio of

7 : 3 partners ‘Z’ was admitted as a New partner ‘X’ surrendered 2/7th of his share and Y 1/7th of his share in favour of ‘Z’. Calculate new ratio.

‘X’ ©ØÖ® ‘Y’ GßÓ TmhõÎPÒ •øÓ÷¯ 7 : 3 GßÓ

ÂQuzvÀ C»õ£® £Qº¢x öPõÒQßÓÚº. AÁºPÒ ‘Z’ GßÓ ¦v¯ TmhõÎUS ‘X’ öPõkUS® £[S 2/7 ©ØÖ®

‘Y’ Gß£Áº öPõkUS® £[S 1/7 BS®. AÁºPÐøh¯

ÂQu® GßÚ?

13. (a) Explain the various methods of treatment of goodwill.

|ß©v¨ø£U PnUSPÎÀ øP¯õÐÁuØPõÚ £À÷ÁÖ

•øÓPøÍ ÂÍUSP.

Or

(b) A, B, C, D and E were partners in a firm sharing profits and losses in the ratio of 5 : 4 : 3 : 2 : 1 respectively. Unfortunately D and E met with an accident in which both of them died.

The goodwill of the firm was valued at Rs. 75,000 and ‘A’ ‘B’ and ‘C’ decided to share the future profit and losses in the ratio of 4 : 6 : 5 respectively. Pass journal entries.

A, B, C, D ©ØÖ® E BQ¯ TmhõÎPÒ •øÓ÷¯

5 : 4 : 3 : 2 : 1 GßÓ ÂQuzvÀ C»õ£® £Qº¢x Á¢uÚº.

Gvº£õμõu Âu©õP D ©ØÖ® E J¸ Â£zvÀ

©μn©øh¢uÚº.

Tmhõsø©°ß |ß©v¨¦ ¹. 75,000 GÚ

©v¨¤h¨£kQÓx. ÷©¾® ‘A’ ‘B’ ©ØÖ® ‘C’ •øÓ÷¯

4 : 6 : 5 GßÓ ÂQuzvÀ GvºPõ» C»õ£ |mhzøu £Qμ

•iöÁkzuÚº. SÔ¨÷£mk¨ £vÄPøÍ u¸P.

F–2421

5

Wk 414. (a) Explain the rule of Garner vs Murray.

PõºÚº öÁì •÷μ ÂvPøÍ ÂÁ›.

Or

(b) ‘A’ ‘B’ and ‘C’ are partners, their balance sheet as on 31.12.2016.

Liabilities Rs. Assets Rs. Capital a/c : Land and buildings 5,500A 4,000 Stock in trade 2,000B 2,000 Debtors 1,000C 500 Cash in hand 1,500Creditors 3,500 10,000 10,000

They decided to dissolve partnership on the above date. ‘A’ agrees to take over the stock at a valuation of Rs. 1,500 and the debtors at a valuation of Rs. 700 the land and building is sold at Rs. 2,700, prepare realisation account.

31.12.2016 AßÖ •iÁøh²® ‘A’ ‘B’ ©ØÖ® ‘C’ C¸¨¦ {ø» SÔ¨¦ R÷Ç öPõkUP¨£mkÒÍx.

ö£õÖ¨¦PÒ ¹ ö\õzxUPÒ ¹.

•uÀ PnUS {»® ©ØÖ® Pmih® 5,500A 4,000 \μUQ¸¨¦ 2,000B 2,000 PhÚõÎPÒ 1,000C 500 öμõUP øP°¸¨¦ 1,500PhÜ¢÷uõº 3,500 10,000 10,000

÷©ØSÔ¨¤mh |õÎÀ AÁºPÒ Tmhõsø© Pø»UP

•iÁkzuÚº. ‘A’ GßÓ TmhõÎ \μUQ¸¨ø£ ¹. 1,500

©v¨¤ØS® ©ØÖ® PhÚõÎPøÍ ¹. 700 ©v¨¤ØS®

GkUP •iöÁkzuÚº. {»® ©ØÖ® Pmih®

¹. 2,700US ÂØP¨£kQÓx, wºÄ PnUS u¯õ›UPÄ®.

F–2421

6

Wk 415. (a) Explain the methods of calculation of purchase

consideration.

öPõÒ•uÀ ©Ö£¯øÚ PnUQk® •øÓPøÍ ÂÁ›.

Or

(b) A, B, C share profits in the ratio of 4 : 3 : 2. They have decided to sell their firm to a limited company on June 30th 2016, their balance sheet on that date.

Liabilities Rs. Assets Rs.

Creditors 12,000 Machinery 30,000

Capital : Debtors 15,000

A 20,000 Stock 13,000

B 15,000 Cash 2,000

C 13,000

60,000 60,000

Purchase consideration agreed upon was Rs. 50,000 of this the company has paid Rs. 32,000 in its own shares and the balance in cash. Dissolution expenses of the firm Rs. 600 was paid by the company. Prepare realisation a/c.

A, B ©ØÖ® C GßÓ TmhõÎPÒ •øÓ÷¯ 4 : 3 : 2 GßÓ

ÂQuzvÀ C»õ£zøu £Qº¢x Á¢uÚº. AÁºPÒ

Tmhõsø©ø¯ Áøμ¯ÖUP¨£mh {Ö©zvØS 30

áüß 2016 AßÖ GÚ •iöÁkzuÚº. AßøÓ¯

C¸¨¦ {ø»U SÔ¨¦. ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

PhÜ¢÷uõº 12,000 C¯¢vμ® 30,000

•uÀ : PhÚõÎPÒ 15,000

A 20,000 \μUQ¸¨¦ 13,000

B 15,000 öμõUP® 2,000

C 13,000

60,000 60,000

F–2421

7

Wk 4 öPõÒ•uÀ ©Ö£¯ÚõP ¹. 50,000 HØÖU

öPõÒÍ¨£mhx. AvÀ uÚx ö\õ¢u £[SPøÍ

¹. 32,000 ©v¨¤¾® «uz öuõøP°øÚ öμõUP©õPÄ®

{Ö©® ö\¾zv¯x. {ÖÁÚ Pø»¨¦a ö\»Ä ¹. 600 I

A¢{Ö©® ö\¾zv¯x.

Tmhõsø© {ÖÁÚzvß wºÄ C»õ£zvøÚ

PnUQkP.

Part C (3 10 = 30)


16. On 31st Dec 2016, after close of the account, the capital account of A, B and C stood in the books of the firm at Rs. 80,000, Rs. 60,000, Rs. 40,000 respectively. It was subsequently discovered that interest at 5% on partners capital as at the beginning of the year and interest on drawing of partners were not considered. The interest on drawing of ‘A’ ‘B’ and ‘C’ stood as Rs. 500, Rs. 360 and Rs. 200 respectively. The profit for the year in arriving at the above figures of capital amounted to Rs. 1,20,000 and partners drawings had been ‘A’ Rs. 20,000, ‘B’ Rs. 15,000 and ‘C’ Rs. 9,000. The partners shared profit and losses in the ratio of 3 : 2 : 1 pass necessary journal entries.

i\®£º 31, 2016À PnUøP •izu ¤ß ‘A’ ‘B’ ©ØÖ® ‘C’ ß

•uÀ •øÓ÷¯ ¹. 80,000, ¹. 60,000 ©ØÖ® ¹. 40,000 BS®.

¤ßÚº Psk¤izuÀ Bμ®£ •uÀ «uõÚ Ámi 5% ©ØÖ®

Gk¨¦ «uõÚ Ámi. ‘A’ ‘B’ ©ØÖ® ‘C’ •øÓ÷¯ ¹. 500, ¹. 360

©ØÖ® ¹. 200 BS®. A¢u Bsiß C»õ£® ÷©ØTÔ¯ •uÀ

PnUQk® ö£õÊx ¹. 1,20,000 BS®. ©ØÖ® TmhõÎPÒ

A, B ©ØÖ® Cß Gk¨¦ •øÓ÷¯ ¹. 20,000, ¹. 15,000 ©ØÖ®

¹. 90,000 BS®. TmhõÎPÒ C»õ£ |mhzøu 3 : 2 : 1 GßÓ

ÂQuzvÀ £Qº¢x Á¸QßÓÚº. ÷uøÁ¯õÚ SÔ¨÷£mk¨

£vÄPøÍ u¸P.

F–2421

8

Wk 417. ‘A’ and ‘B’ are partner sharing profit in proportion to

capital their balance sheet as on 31st March 2017 is as under


Sundry creditors 60,000 Bank 12,000

Bills payable 40,000 Debtors 40,000

Capital accounts : Stock 40,000

A 60,000 Building 90,000

B 40,000 Furniture 18,000

2,00,000 2,00,000

They decided to admit ‘C’ into partnership with effect from 1st April 2017 on the following terms.

(a) ‘C’ share bring in a capital of Rs 50,000 for 1/5th share of profits.

(b) Goodwill is to be valued at Rs. 40,000

(c) Building and furniture was to be depreciated by 5%

(d) Provision for doubtful debts credited at 1 21 % on

Sunday debtors.

Show revaluation a/c, capital a/c and balance sheet of the reconstructed partnership.

‘A’, ‘B’ GßÓ TmhõÎPÒ •øÓ÷¯ •uÀ ÂQuzvÀ C»õ£®

£Qº¢x Á¸QßÓÚº. AÁºPÒ 31.3.2017® |õøÍ¯ C¸¨¦

{ø»U SÔ¨¦ ¤ßÁ¸©õÖ.

ö£õÖ¨¦PÒ ¹. ö\õzxPÒ ¹.

£Ø£» PhÜ¢÷uõº 60,000 Á[Q 12,000

ö\¾zuØS›¯ ©õØÖ ^mk 40,000 PhÚõÎPÒ 40,000

•uÀ PnUSPÒ : \μUQ¸¨¦ 40,000

A 60,000 Pmih® 90,000

B 40,000 AøÓP»ß 18,000

2,00,000 2,00,000

F–2421

9

Wk 4 AÁºPÒ ¤ßÁ¸® CÚ[PøÍU P¸zvÀ öPõsk ‘C’

Gß£Áøμ 2017 H¨μÀ 1. AßÖ Tmhõsø©°À ÷\ºzxU

öPõÒÍ •iÄ GkzuÚº.

(A) ‘C’ uß 1/5 £[SUS ¹. 50,000 •uÀ öPõsk Á¸Áx

(B) |Øö£¯º ¹. 40,000 GÚ ©v¨¤kÁx

(C) Pmih® ©ØÖ® AøÓP»ß «x 5% ÷u´©õÚ® }USÁx

(D) £Ø£» PhÚõÎPÒ «x 1 21 % ÁμõUPhß JxUS

E¸ÁõUSP.

©Ö©v¨¥mkU PnUS, •uÀ PnUSPÒ ©ØÖ® C¸¨¦

{ø»U SÔ¨¦ u¯õº ö\´P.

18. M, N and O are partners of a firm sharing profit bases in the ratio of 6 : 2 : 2 their balance sheet as on 30.06.2016.


Sundry creditors 8,000 Cash in hand 3,000

Reserve fund 30,000 Cash at bank 5,000

Capital a/c : Debtors 45,000

M 70,000 Stock 35,000

N 50,000 Machinery 30,000

O 30,000 Building 70,000

1,88,000 1,88,000

On that date ‘O’ retires from the business. It is agreed to adjust the value of the assets as follows :

(a) To provide a reserve of 5% on Sundry debtors

(b) Depreciate stock by 5% and machinery by 10%

(c) Building to be revalued at Rs. 75,000.

Prepare revaluation a/c, capital a/c and balance sheet.

F–2421

10

Wk 4 M, N ©ØÖ® O GßÓ TmhõÎPÒ 6 : 2 : 2 GÝ® ÂQuzvÀ

C»õ£ |mh[PÒ £Qº¢x AÁºPÐøh¯ 30.6.2016® |õøÍ¯

C¸¨¦ {ø»U SÔ¨¦ ¤ßÁ¸©õÖ :


£Ø£» PhÜ¢÷uõº 8,000 øP°¸¨¦ öμõUP® 3,000

Põ¨¦ {v 30,000 Á[Q°¸¨¦ öμõUP® 5,000

•uÀ : PhÚõÎPÒ 45,000

M 70,000 \μUQ¸¨¦ 35,000

N 50,000 C¯¢vμ® 30,000

O 30,000 Pmih® 70,000

1,88,000 1,88,000

¤ßÁ¸® £QºÄPÐUS Ehß £mk {ÖÁÚzv¼¸¢x ‘O’ Â»QÚõº.

(A) £Ø£» PhÚõÎPÒ «x 5% JxUS E¸ÁõUSP.

(B) \μUQ¸¨¦ «x 5% C¯¢vμzvß «x 10% ÷u´©õÚ®

}USP.

(C) Pmihzvß ©v¨¦ ¹. 75,000 BP ©v¨¤kP.

©Ö©v¨¥mk P/S, •uÀ P/S ©ØÖ® C¸¨¦{ø»

SÔ¨¦ u¯õº ö\´P.

19. P, Q and R were partners sharing profit and losses in the ratio of 3 : 2 : 1 respectively. They decided to dissolve the firm on 30th June 2016. Their balance sheet as on that date was as under


Sundry creditors 35,000 Fixed assets 60,000

Capital : Current assets 40,000

P 25,000

Q 25,000

R 15,000

1,00,000 1,00,000

F–2421

11

Wk 4 All the assets were realised at Rs. 85,000. The amount

realised in first instalment Rs. 25,000. Prepare statement showing the piecemeal distribution of cash.

P, Q ©ØÖ® R BQ÷¯õ›ß C»õ£® ©ØÖ® |mh £[S ÂQu®

•øÓ÷¯ 3 : 2 : 1 áüß 30, 2016 AßÖ {ÖÁÚzøu Pø»UP

•iÄ ö\´uÚº. AÁºPÐøh¯ C¸¨¦ {ø»U SÔ¨¦

¤ßÁ¸©õÖ :

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

£Ø£» PhÜ¢÷uõº 35,000 {ø»a ö\õzxPÒ 60,000

•uÀ : |h¨¦a ö\õzxPÒ 40,000

P 25,000

Q 25,000

R 15,000

1,00,000 1,00,000

GÀ»õa ö\õzxUPÐ® EnºuÀ ö\´¯¨£mhvß ©v¨¦

¹. 85,000. Enºu¼ß ©v¨¦ •øÓ÷¯; •uÀ uÁøn

¹. 35,000; CμshõÁx uÁøn ¹. 25,000; ©ØÖ® ‰ßÓõÁx

uÁøn ¹. 25,000. öμõUPzvß ]Ö]Ö £Qºuø» u¯õº ö\´P.

20. Explain the accounting treatment to be followed by the partnership concern at the time of sale to a company.

Tmhõsø© {ÖÁÚzøu, {Ö©zvØS ÂØS® ö£õÊx

¤ß£ØÓ £h ÷Ási¯ PnUQ¯À •øÓPøÍ ÂÁ›.

———————

wk 10

F–2422


Fourth Semester

Commerce

PRINCIPLES OF MANAGEMENT



Part A (10 2 = 20)


1. Define the term management.

÷©»õsø©°øÚ Áøμ¯ÖUP.

2. Who is the father of scientific management?

AÔÂ¯À ÷©»õsø©°ß u¢øu Gß£Áº ¯õº?

3. State the definition of planning.

vmhªh¼øÚ Áøμ¯ÖUP.

4. What do you know about decision-making?

•iöÁkzuÀ £ØÔ }Âº AÔÁx ¯õx?

5. State the meaning of decentralization of authority.

AvPõμzøu Â›Ä£kzxÁuØPõÚ ö£õ¸Ò u¸P.

6. What do you know about performance appraisal?

ö\¯ÀvÓß ©v¨¥k £ØÔ }Âº AÔÁx ¯õx?

Sub. Code 7BCO4C1

F–2422

2

Wk 107. Define communication.

uPÁÀ öuõhº¤øÚ Áøμ¯ÖUP.

8. What is meant by motivation?

FUP‰mhÀ GßÓõÀ GßÚ?

9. What do you know about controlling?

Pmk¨£kzxuÀ £ØÔ }Âº AÔÁx ¯õx?

10. What is meant by span of control?

Pmk¨£õmk vÓ® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Elucidate the functions of management.

÷©»õsø© ö\¯À£õkPøÍ öuÎÄ£kzxP.

Or

(b) Trace the evolution of management thought.

÷©»õsø© ]¢uøÚ°ß £›nõ©zøu ÁøμP.

12. (a) Demonstrate the importance of planning.

vmhªh¼ß •UQ¯zxÁzøu {¹¤.

Or

(b) Categorize the steps in planning.

vmhªh¼ß £i{ø»PøÍ ÁøP¨£kzxP.

13. (a) Describe the factors governing the span of management.

÷©»õsø© vÓÛøÚ BÐ® PõμoPøÍ _¸UP©õP

ÂÁ›.

Or

F–2422

3

Wk 10 (b) Briefly explain the objectives of organizing.

J¸[Qønzu¼ß ÷|õUP[PøÍ _¸UP©õP ÂÁ›.

14. (a) Clarify the principles of effective communication.

£¯ÝÒÍ uPÁÀ öuõhº¤ß öPõÒøPPøÍ

öuÎÄ£kzxP.

Or

(b) Enumerate the barriers of communication.

uPÁÀöuõhº¤À HØ£k® uøhPøÍ _¸UP©õP ÂÁ›.

15. (a) Generalize the significance of controlling.

Pmk¨£kzu¼ß •UQ¯zxÁzøu ö£õxø©¨£kzxP.

Or

(b) Indicate the techniques of controlling in management.

{ºÁõPzvÀ Pmk¨£kzx® ~m£[PøÍU SÔ¨¤kP.

Part C (3 10 = 30)


16. Who proposed the four principles of scientific management? Discuss in detail.

ÂgbõÚ §ºÁ ÷©»õsø©°ß |õßS öPõÒøPPøÍ

•ßøÁzuÁº ¯õº? Â›ÁõP ÂÁõvUPÄ®.

17. Illustrate the guidelines for effective planning.

£¯ÝÒÍ vmhªh¼ß ÁÈPõmkuÀPøÍ ÂÍUSP.

18. Critically examine the essential steps involved in the process of staffing.

£o¯©ºzuÀ £o°À Dk£mkÒÍ Azv¯õÁ]¯

|hÁiUøPPøÍ wÂμ©õP Bμõ´P.

F–2422

4

Wk 1019. Infer a logical conclusion about Herzberg’s two factors

theory.

öíºìö£ºUQß Cμsk PõμoPÒ ÷Põm£õk £ØÔ uºUP

Ÿv¯õÚ •iøÁU PõsP.

20. Interpret the steps involved in control process.

Pmk¨£õmk ÁÈ•øÓPÎÀ EÒÍ £iPÒ SÔzx ÂÍUPÄ®.

——————

WK11

F–2423


Fourth Semester

Commerce

BANKING LAW AND PRACTICE



Part A (10 2 = 20)


1. Define the term banking.

Á[Q°¯À SÔzu ÁøμÂ»UPÚ® u¸P.

2. Who are called as customer?

ÁõiUøP¯õÍº Gß£Áº ¯õº?

3. What is a garnishee order in banking?

Á[Q°À øP¯P¨£kzx® EzuμÄ GßÓõÀ GßÚ?

4. Who are called as special types of customers?

]Ó¨¦ ÁõiUøP¯õÍºPÍõP ¯õº AøÇUP¨£kQÓõºPÒ?

5. What do you know about crossing of a cheque?

Põ÷\õø»°À Rμ¼hÀ £ØÔ }Âº AÔÁx ¯õx?

6. What is the meaning of material alteration in a cheque?

J¸ Põ÷\õø»°À ö£õ¸Ò ©õØÔ¯ø©¨¤ß ö£õ¸Ò GßÚ?

Sub. Code 7BCO4C2

F–2423

2

WK117. What is meant by endorsement?

J¨¦uÀ ‰»® GßÓõÀ GßÚ?

8. What do you know about paying banker?

ö\¾zx® Á[Q¯õÍøμ £ØÔ }Âº AÔÁx ¯õx?

9. What is meant by FDR?

FDR GßÓõÀ GßÚ?

10. What is meant by letter of credit?

Phß Piu® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Critique the rights of a banker.

J¸ Á[Q¯õÍ›ß E›ø©PøÍ öuÎÄ£kzuÄ®.

Or

(b) What is the rule in Clayton’s Case? Explain in brief.

U÷ÍhÛß ÁÇUQß ÂvPÒ GßÚ? _¸UP©õP

ÂÍUSP.

12. (a) Express about fixed deposit receipt and state its legal implications.

{ø»¯õÚ øÁ¨¦ μ^x £ØÔ öÁÎ¨£kzuÄ® ©ØÖ®

Auß \mhŸv¯õÚ uõUP[PøÍU SÔ¨¤hÄ®.

Or

(b) Describe the perspectives related to effects of wrong entries.

uÁÓõÚ EÒÏkPÎß ÂøÍÄPÒ öuõhº£õÚ

•ß÷ÚõUSPøÍ ÂÁ›.

F–2423

3

WK1113. (a) Distinguish between Cheque Vs Bill of Exchange.

Põ÷\õø» ©ØÖ® ©õØÖa^mk CÁØÔß ÷ÁÖ£õmiøÚ

ÂÁ›.

Or

(b) Outline the types and significance of crossing.

Rμ¼h¼ß ÁøPPÒ ©ØÖ® •UQ¯zxÁzøu

öÁÎ¨£kzxP.

14. (a) Elucidate the consequences of wrongful dishonour of cheques.

Põ÷\õø»°ß uÁÓõÚ AÁ©v¨¤ß ÂøÍÄPøÍ

öuÎÄ£kzxP.

Or

(b) Briefly explain the various kinds of endorsement.

£» ÁøP¯õÚ J¨¦uÀ ‰»zvøÚ _¸UP©õ ÂÁ›.

15. (a) State the concept of negligence.

¦ÓUPo¨¦ GßÓ P¸zvøÚ öuÎÄ£kzxP.

Or

(b) List the features of traveller’s cheque.

£¯oPÐUPõÚ Põ÷\õø»°ß A®\[PøÍ

£mi¯¼kP.

Part C (3 10 = 30)


16. Clarify the relationship between a banker and a customer.

Á[Q¯õÍº ©ØÖ® ÁõiUøP¯õÍº BQ÷¯õº Cøh÷¯ EÒÍ

EÓÄPøÍ öuÎÄ£kzxP.

F–2423

4

WK1117. Critically examine the general procedure for opening and

closing an account.

Á[QU PnUøPz xÁ[Q ©ØÖ® ‰kÁuØPõÚ ö£õx

ÁÈ•øÓPøÍ wÂμ©õP Bμõ´P.

18. Discuss the consequences of drawing up of a cheque without sufficient balance.

÷£õx©õÚ C¸¨¦ CÀ»õ©À J¸ Põ÷\õø» Áøμu¼ß

ÂøÍÄPøÍ £ØÔ ÂÁõv.

19. Clearly explain the circumstances for dishonour of cheques.

Põ÷\õø»PøÍ AÁ©vUS® `Ì{ø»PøÍ öuÎÄ£kzxP.

20. Discuss the statutory protection regarding collecting banker.

Á`À Á[Q¯›ß \mhŸv¯õÚ £õxPõ¨ø£ £ØÔ ÂÁõv.

————————

Wk 4

F–2424


Fourth Semester

Commerce

BUSINESS MATHEMATICS



Section A (10 2 = 20)


1. Find the simple interest on Rs. 5,000 at 10% for 3 years.

¹. 5,000&ØS 10% Ámi ÃuzvÀ 3 Á¸hzvØPõÚ uÛ

Ámiø¯ PnUQkP.

2. Write the two kinds of bill.

μ^vß Cμsk ÁøPPøÍ GÊxP.

3. Write the product and quotient rules in logarithm.

©hUøP°ß ö£¸UPÀ ©ØÖ® ÁSzuÀ Âvø¯ GÊxP.

4. Find m if 3log3 m .

3log3 m GÛÀ m &ß ©v¨¤øÚ PõsP.

Sub. Code 7BCO4C3

F–2424

2

Wk 45. State Demorgan’s law.

j©õºPß Âv°øÚ GÊxP.

6. If A = [1,2,3] and B = [1,3,5] then find BA .

A = [1,2,3] ©ØÖ® B = [1,3,5] GÛÀ BA ø¯ PõsP.

7. Write about Bayes Theorem.

÷£´ì ÷uØÓzvøÚ GÊxP.

8. A perfect die is rolled twice. Find the probability of getting a total of 9.

C¸ £PøhPÒ Ã\¨£k®÷£õx TkuÀ 9 Qøh¨£uØPõÚ

{PÌuPÄ ¯õx?

9. State any two properties of normal distribution.

C¯À{ø»¨ £μÁ¼À H÷uÝ® C¸ £s¦PøÍU TÖP.

10. Write the formula for finding binomial distribution.

D¸Ö¨¦ £μÁ¼ß \μõ\›UPõÚ `zvμzøu GÊxP.

Section B (5 5 = 25)


11. (a) Compute the interest on Rs. 1000 for 10 years at 4% per annum the interest being paid annually.

J¸ Á¸hzvØPõÚ 4% Ámi ÂQuzvÀ ¹£õ´

1000zvØS 10 Á¸hzvØPõÚ Ámi°øÚ PõsP.

Or

F–2424

3

Wk 4 (b) Find the term of a bill of Rs. 18,450 whose true

discount at 5% per annum is Rs. 450.

¹. 18,450 öuõøP öPõsh ¤À¼ß J¸ Á¸hzvØPõÚ

Esø© uÒÐ£i 5% Ãu® 450 GÛÀ Auß

Esø©¯õÚ öuõøPø¯ PnUQkP.

12. (a) Prove that 0logloglog 5546

6569

2633 .

0logloglog 5546

6569

2633 GÚ {¹¤.

Or

(b) If ,/log/log)/(log bczacycbx show that

1xyz .

bczacycbx /log/log)/(log GÛÀ, 1xyz

GÚ {¹¤.

13. (a) Using Venn diagram prove that )()()( CABACBA .

öÁs£hzvøÚ £¯ß£kzv

)()()( CABACBA GÚ {¹¤.

Or

(b) Given U = [1, 2, 3, 4, 5, 6, 7], A [1, 2, 3, 4, 5] B = [1, 3, 5, 7], C = [2, 5, 6, 7], Find.

(i) CA

(ii) AB

(iii) BC

(iv) AC

(v) BA

F–2424

4

Wk 4 U = [1, 2, 3, 4, 5, 6, 7], A [1, 2, 3, 4, 5]

B = [1, 3, 5, 7], C = [2, 5, 6, 7] BQ¯øÁ

öPõkUP¨£mkÒÍ CÁØÔØS

(i) CA

(ii) AB

(iii) BC

(iv) AC

(v) BA BQ¯ÁØøÓU PõsP.

14. (a) State and prove addition theorem of probability.

{PÌuPÂØPõÚ TmhÀ – ÷uØÓzvøÚ TÔ {ÖÄP.

Or

(b) The probability of success of an event is P and that of failure is q. Find the expected number of trials to get a success.

J¸ {PÌa]°ß öÁØÔUPõÚ {PÌuPÄ P Auß

÷uõÀÂUPõÚ {PÌuPÄ q GÚ C¸¢uõÀ öÁØÔ

AøhÁuØPõÚ •¯Ø]PÎß GsoUøP°ß

Gvº£õºzuÀ GßÚ?

15. (a) Obtain the mode of normal distribution.

C¯À{ø»¨ £μÁ¼ß •PmøhU PõsP.

Or

(b) Find the mean and standard deviation of a Binomial distribution.

D¸Ö¨¦ £μÁ¼ß \μõ\› ©ØÖ® vmh Â»UQøÚ

PõsP.

F–2424

5

Wk 4 Part C (3 10 = 30)


16. The simple interest on a certain principal for 5 years is

Rs. 360 and the interest is 9/25 of the Principal. Find the

principal and the interest rate.

SÔ¨¤mh öuõøP°ß 5 Á¸hzvØPõÚ uÛ Ámi 360 ©ØÖ®

Ámi¯õÚx 9/25 À A\À öuõøP GÛÀ A\À öuõøPø¯²®,

Ámi ÂQuzøu²® PõsP.

17. If bcax log1 , ,log1 ca

ay abcz log1 show that

1/1/1/1 zyx .

bcax log1 , ,log1 ca

ay abcz log1 GÛÀ

1/1/1/1 zyx GÚ {¹¤.

18. In a survey of 5000 persons, it was found that 2800 read

Indian express and 2,300 read Statesman while 400 read

both papers. How many read neither Indian Express nor

statesman.

5000 ©ÛuºPøÍ PnUöPkzu÷£õx 2800 ÷£º C¢v¯ß

GUì¤μì ö\´vuõÐ®, 2300 ÷£º ì÷hm÷©ß

ö\´vuõÐ®, 400 ÷£º Cμsk uõÒPøÍ²® £iUQÓõºPÒ.

C¢v¯ß GUì¤μì ©ØÖ® ì÷hm÷©ß ö\´vuõÒ

CμsiøÚ²® £iUPõuÁºPÎß GsoUøP GzuøÚ?

19. State and prove Baye’s theorem.

÷£°ì ÷uØÓzøu TÔ ÂÍUSP.

F–2424

6

Wk 420. Write down any five properties of normal distribution and

find the mode of the normal distributions.

C¯À {ø» £μÁ¼ß £¯ß£õkPÒ I¢vøÚ GÊxP. ©ØÖ®

C¯À{ø»¨ £μÁ¼ß •PmiøÚ PõsP.

———————

Sp6

F–2425


Fourth Semester

Commerce

ADVANCED ACCOUNTANCY – IV



Part A (10 2 = 20)


1. What is meant by contract account?

J¨£¢u PnUS GßÓõÀ GßÚ?

2. What do you know about notional profit?

¦»ÚõPõ »õ£® £ØÔ }Âº AÔÁx ¯õx?

3. What is meant by royalties?

Buõ¯ E›ø©PÒ GßÓõÀ GßÚ?

4. What do you know about lease?

SzuøP £ØÔ }Âº AÔÁx ¯õx?

5. What is meant by hire purchase?

ÁõhøP öPõÒ•uÀ GßÓõÀ GßÚ?

6. What is meant by re-possession?

©Ö Á\® GßÓõÀ GßÚ?

Sub. Code 7BCO4C4

F – 2425

2

Sp6 7. What do you know about insolvency?

ö|õi¨¦ {ø» £ØÔ }Âº AÔÁx ¯õx?

8. What is meant by deficiency account?

£ØÓUSøÓ PnUS GßÓõÀ GßÚ?

9. What is meant by departmental accounting?

xøÓÁõ› PnUQ¯À GßÓõÀ GßÚ?

10. What is meant by branch accounting?

QøÍU PnUQ¯À GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Contract price – Rs. 10,00,000

Work certified – Rs. 5,00,000

Notional Profit – Rs. 2,40,000

Cash received is 80% of work certified

Calculate the amount to be transferred to the profit and loss account.

J¨£¢u Âø» – ¹.10,00,000

\õßÓÎUP¨£mh ÷Áø» – ¹. 5,00,000

¦»ÚõPõ C»õ£® – ¹.2,40,000

80% \õßÓÎUP¨£mh ÷Áø»US öuõøP ö£Ó¨£mhx.

C»õ£ |mh PnUQÀ Põmh¨£h ÷Ási¯ öuõøPø¯

PõsP.

Or

(b) Clarify the features of notional profit.

¦»ÚõPõ »õ£zvß C¯À¦PøÍ öuÎÄ¨£kzxP.

F – 2425

3

Sp6 12. (a) On 1st January 2011, the Gudur Mines leased some

land for a minimum rent of Rs. 3,000 for the first year, Rs. 5,000 in the second years and thereafter Rs. 10,000 per annum merging into a royalty of 50 paise per ton with power to recoup Short working over two years after occurring of short workings. The outputs were as follows:

2011 – 3,000 tons

2012 – 8,600 tons

2013 – 22,000 tons

2014 – 50,000 tons

Show how the accounts would appear in the books of the Gudur Mines.

áÚÁ› 1, 2011 AßÖ “Skº” _μ[P® SøÓ¢u AÍÄ

ÁõhøP¯õP •uÀ BsiØS ¹.3,000. Cμshõ®

BsiØS ¹.5,000 ÷©¾® Auß ¤ÓS BsiØS

¹.10,000 GÚÄ® Aøu Põ¨¦›ø©z öuõøP²hß J¸

hßÛØS 50 ø£\õ GÚ Cønzx ö£Ö©õÖ SzuøPUS

J¨¦U öPõskÒÍx. ÷©¾® {øÓÄö£Óõu ÷Áø»ø¯

Cμsk BsiØS¨¤ß ö£Ö©õÖ® J¨¦U

öPõÒÍ¨£mhx :

EØ£zv ¤ßÁ¸©õÖ :

2011 – 3,000 hßPÒ

2012 – 8,600 hßPÒ

2013 – 22,000 hßPÒ

2014 – 50,000 hßPÒ

Skº _μ[P PnUS HkPÎÀ Cx GÆÁõÖ ÷uõßÖ®

Gß£øu PshÔP.

Or

F – 2425

4

Sp6 (b) A Company had two departments A and B.

A department supplies the goods to B department at its usual Selling price. From the following figures prepare departmental Trading Profit and loss account for the year 2016.

A B

(Rs.) (Rs.)

Opening stock 1.1.2016 30,000 –

Purchases 2,10,000 –

Transfer to B 50,000 50,000

Sales 2,00,000 60,000

Closing stock (31.12.2016) 40,000 10,000

J¸ {ÖÁÚzvÀ A, B GßÝ® Cμsk xøÓPÒ

C¸UQßÓÚ. B xøÓUS ÷Ási¯øu xøÓ A

AuÝøh¯ ÂØ£øÚ Âø»°À u¸QÓx. RÌPsh

Â£μ[PÎ¼¸¢x 2016 ® BskUPõÚ xøÓÁõ›

Â¯õ£õμ C»õ£ |èh PnUSPøÍ u¯õ›UPÄ®.

A B

(¹.) (¹.)

Bμ®£ \μUQ¸¨¦ 1.1.2016 30,000 –

öPõÒ•uÀ 2,10,000 –

B US ©õØÓ¨£mh \μUS 50,000 50,000

ÂØ£øÚ 2,00,000 60,000

CÖva \μUS (31.12.2016) 40,000 10,000

F – 2425

5

Sp6 13. (a) X Ltd. had purchased a machinery on hire purchase

system from Y Ltd. The terms are that X Ltd. would pay Rs. 20,000 down on signing the agreement and annual instalments of Rs, 11,000 each commencing from the beginning of the next year. X Ltd. charged depreciation at 10% per annum under diminishing balance system. Y Ltd. charged interest at 10% per annum, Prepare machinery account and Y Ltd. a/c in the books of X Ltd.

X {ÖÁÚ® Y {ÖÁÚzvhª¸¢x ÁõhøPU öPõÒ•uÀ

•øÓ°À J¸ C¯¢vμzøu öPõÒ•uÀ ö\´ux.

X {ÖÁÚ® J¨£¢uzvÀ øPö¯õ¨£ªk® ÷£õx

¹.20,000 •uÀ öuõøP¯õPÄ® «v öuõøPø¯

¹.11,000 Ãu® Akzu Bsk Bμ®£® •uÀ

uμ÷Áskö©Ú {£¢uøÚ EÒÍx. BsiØS 10%

SøÓ¢xö\À C¸¨¦ •øÓ ÷u´©õÚzøu X {Ö©®

_©zxQÓx. BsiØS 10% Ámiø¯ Y {ÖÁÚ®

_©zxQÓx. X {ÖÁÚ HkPÎÀ

Y {ÖÁÚ PnUøP²® ÷©¾® C¯¢vμU PnUøP²®

u¯õº ö\´P.

Or

(b) Describe the nature of hire purchase accounts.

ÁõhøP öPõÒ•uÀ PnUQß C¯À¤øÚ _¸UP©õP

ÂÁ›.

14. (a) What is the need for insolvency accounting? Explain in brief.

ö|õi¨¦ {ø» PnUQ¯¼ß ÷uøÁ ¯õx? _¸UP©õP

ÂÁ›.

Or

F – 2425

6

Sp6 (b) The assets of Ramaswamy of Bombay on 31.6.2000

as shown by his books were Rs. 28,000 and his liabilities Rs. 22,000. He estimated his deficiency Rs. 15,000. He found the following were not taken into account.

(i) Interest at 6% on his capital from 1.1 .2000.

(ii) A contingent liability of Rs. 1,250 on bills discounted by his for Rs. 5,000.

(iii) Amount due as wages Rs. 300, Rent Rs. 100, Taxes – Rs. 150. Prepare statement of affairs and deficiency account.

v¸ £®£õ´ Cμõ©\õª°ß ö\õzxUPÒ, ö£õÖ¨¦PÒ

31.6.2000 ß £i •øÓ÷¯ ¹.28,000, ¹. 22,000, AÁº

PnUQß£i £ØÓõUSøÓ ¹.15,000 ¤ÓS

RÌPshøÁPøÍ PnUQÀ GkzxUöPõÒÍÂÀø»

GßÖ AÔ¢uõÀ.

(i) •uÀ «x Ámi 6% (1.1.2000 ¼¸¢x)

(ii) {a\¯©ØÓ ö£õÖ¨¦ ¹.1,250, Ámhg ö\´u

Esi¯¼ß «x ¹.5,000.

(iii) öPõk£h ÷Ási¯øÁ T¼ ¹.300, ÁõhøP

¹. 100, Á› ¹.150, {ø» AÔUøP¯²®

£ØÓõUSøÓ PnUøP²® u¯õº ö\´P.

15. (a) The Bombay Textiles Ltd. Opened a branch at Delhi on 1st April, 2013.

From the following particulars, prepare all the accounts effected for 2013 – 2014 and 2014 – 2015 in the books of the head office :

F – 2425

7

Sp6 2013 – 2014 2014 – 15 (Rs.) (Rs.)

Goods sent to Delhi 45,000 1,35,000Cash sent to Branch for : Rent 6,000 6,000 Salaries 4,800 6,800Other Expenses 2,000 3,000Cash received from Branch 70,000 1,60,000Stock on 31st March 7,000 26,000Petty cash in hand on 31st March 120 260

£®£õ´ {ÖÁÚ® 1.4.2013 öhÀ¼°À QøÍ

öuõh[Q¯x. uø»ø© {ÖÁÚ ¦zuPzvÀ 2013 – 14

©ØÖ® 2014 – 15 –ØPõÚ AøÚzx PnUSPøÍ²®

u¯õ›UP.

2013 – 2014 2014 – 15

(¹.) (¹.)

öhÀ¼US AÝ¨£¨£mh ö£õ¸Ò 45,000 1,35,000

QøÍ ö\»ÂØS AÝ¨£¨£mh £n® :

ÁõhøP 6,000 6,000

\®£Í® 4,800 6,800

©ØÓ ö\»ÄPÒ 2,000 3,000

QøÍ°¼¸¢x ö£Ó¨£mh £n® 70,000 1,60,000

31 ©õºa]À \μUQ¸¨¦ 7,000 26,000

31 ©õºa]À ]Ö öuõøP C¸¨¦ 120 260

Or

(b) Briefly explain the procedure for Allocation of expenses for departments.

xøÓ ö\»ÂÚ[PÐUPõÚ JxURk SÔzx _¸UP©õP

ÂÍUPÄ®.

F – 2425

8

Sp6 Part C (3 10 = 30)


16. A firm of builders, carrying out large contracts kept in a contract ledger separate accounts for each contract. The following particulars relate to a certain contract carried out during the year ended 30th June.

Rs.

Work certified by Architects 1,43,000

Cash received from the contractee 1,30,000

Materials sent to site 64,500

Labour engaged on site 54,800

Plant installed at site 11,300

Value of plant at 30th June (closing) 8,200

Cost of work not yet certified 3,400

Establishment charges 3,250

Direct Expenditure 2,400

Wages accrued due 1,800

Materials, closing balance 1,400

Materials returned to store 400

Direct expenses accrued due 200

Contract price 2,00,000

You are required to prepare an account, showing the profit on the contract to 30th June.

F – 2425

9

Sp6 J¸ ö£›¯ Pmih {Ö©®, ö£›¯ AÍÂ»õÚ J¨£¢u[PøÍ

uÛuÛ ÷£÷μmkU PnUSPÎÀ ÷©ØöPõskÒÍx.

¤ßÁ¸® ÂÁμ[PÒ áúß 30 –À •iÄÖ® BsiØPõÚ J¸

J¨£¢u® öuõhº¦øh¯uõS®.

¹.

Pmih {¦nºPÍõÀ \õßÓÎUP¨£mh ÷Áø»°ß

AÍÄ

1,43,000

J¨£¢uuõμ›hª¸¢x ö£Ó¨£mh öμõUP® 1,30,000

£o°hzvØS AÝ¨£¨£mh \μUQß ©v¨¦ 64,500

£o°hzvÀ £o¦›÷Áõº ©v¨¦ 54,800

£o°hzvÀ {ÖÁ¨£mh uÍÁõh[PÒ 11,300

áúß 30 |õÍßøÓ¯ uÍÁõh[PÎß ©v¨¦ (CÖv

©v¨¦)

8,200

\õßÓÎUP¨£hõu £o°ß ©v¨¦ 3,400

{ÖÄu¾UPõÚ ö\»ÄPÒ 3,250

÷|μi ö\»ÄPÒ 2,400

öPõk£h ÷Ási¯ T¼ 1,800

\μUSPÎß CÖv ©v¨¦ 1,400

£shP\õø»US v¸¨¤ AÝ¨£¨£mh \μUSPÒ 400

÷|μi ö\»ÄPÒ öPõk£h ÷Ási¯x 200

J¨£¢u Âø» 2,00,000

30 áúß |õÍßøÓ¯ J¨£¢u® «uõÚ C»õ£zøu Põmk®

PnUS JßøÓ u¯õº ö\´¯ {Ãº ÷Põμ¨£kQÕº.

F – 2425

10

Sp6 17. N. Traders purchased two machines costing Rs. 1,60,000

each from Delhi Motors on 1st January 2012 on Hire Purchase System. The terms were:

Payment on delivery Rs. 40,000 for each machine and balance in three equal instalement together with interest at 10% p.a. to be paid at the end of each year.

N Traders write off 25% depreciation each on the Diminishing Balance Method.

N Traders paid the instalment due on 31st Dec. 2012 and on 31st Dec. 2013 but could not pay the final instalment.

Delhi motors repossessed one machine adjusting its value to the amount due. The repossession was done on the basis of 30% depreciation on Diminishing Balance Method.

Write up the ledger a/c in the books of N. Traders showing the above transactions.

áÚÁ› 1, 2012 – ® Á¸h® N i÷μhºì JÆöÁõßÖ®

¹. 1,60,000 ©v¨¤»õÚ Cμsk C¯¢vμ[PøÍ öhÀ¼

÷©õmhõºì {ÖÁÚzvh® uÁøn öPõÒ•uÀ •øÓ°À

Áõ[Q²ÒÍx.

{£¢uøÚPÒ :

JÆöÁõ¸ C¯¢vμzvØS® ¹.40,000 EhÚi¯õP £n®

ö\¾zv «u•ÒÍ ‰ßÖ uÁøn¯õP 10% Ámi²hß

ö\¾zxÁuõP J¨¦ öPõÒÍ¨£mhx.

N i÷μhºì 25% SøÓ¢u ö\À ©v¨¤À ÷u´©õÚ® JxURk

ö\´QßÓx.

N i÷μhºì 31 i\®£º, 2012 ©ØÖ® 31 i\®£º 2013 –S›¯

uÁøn ©mk® ö\¾zv EÒÍx. Pøh] uÁøn

ö\¾zuÂÀø».

öhÀ¼ ÷©õmhõºì {¾øÁ öuõøPUPõP J¸ C¯¢vμzøu

v¸®£ øP¯P¨£kzv²ÒÍx. ©ÖøP¯P¨£kzuÀ 30%.

SøÓ¢u ö\À ©v¨¤À PnUQh¨£mkÒÍx.

N i÷μhºì Hmiß PnUSPøÍ ÷©ØPsh |hÁiUøP ‰»®

u¯õº ö\´P.

F – 2425

11

Sp6 18. Mr. Gupta purchased a machine under hire purchase

agreement from Mr. Pankaj. The cash price of the machine was Rs, 15,500. The payment for the purchase is to be made us under.

On Signing the agreement Rs. 3,000 End of the first year Rs. 5,000 End of the second year Rs. 5,000 End of the third year Rs. 5,000 Make necessary journal entries in the books of both the parties. Charge depreciation at the rate of 10% diminishing balance method.

v¸. S¨uõ Gß£Áº v¸. £[Pä Gß£Á›hª¸¢x J¸

C¯¢vμzøu ÁõhøP öPõÒ•uÀ J¨£¢u£i öPõÒ•uÀ

ö\´xÒÍõº. C¯¢vμzvß öμõUP {ø» ¹. 15,500.

öPõÒ•u¾UPõÚ Âø» ¤ßÁ¸©õÖ ö\¾zu¨£mhx. J¨£¢u® øPö¯ÊzuõS® ÷£õx ¹. 3,000 •u»õsk

CÖv°À ¹.5,000 Cμshõ©õsk CÖv°À ¹.5,000

‰ßÓõ©õsk CÖv°À ¹.5,000 Cμsk |£ºPÎß

HkPÎ¾® ÷uøÁ¯õÚ SÔ¨÷£mk¨ £vÄPøÍU u¸P.

SøÓ¢x ö\À C¸¨¦ •øÓ¨£i 10% ÷u´©õÚzøu GÊxP. 19. A undertook several large contracts and his, ledger

contained, therefore, a separate account for each contract on 31st March 2018. the account of contract No. 907 showed the following amounts as expended there on :

Rs.

Materials directly purchased 1,80,000

Materials issued from stores 50,000

Wages 2,44,000

Direct expenses 24,000

Plant purchased 1,60,000

Proportionate establishment charges 54,000

The contract was for Rs. 15,00,000 and upto 31st March 2018 Rs. 6,00,000 had been received in cash which represented 80% of work certified. The materials on site unconsumed were valued at Rs. 15,000. The contract plant was to be depreciated by Rs. 16,000. Prepare the contract account showing what profits there on have bean earned to date.

F – 2425

12

Sp6 A Gß£Áº £À÷ÁÖ ÷ÁÖ ÷£μÍÄ J¨£¢u[PøÍ

HØÖUöPõshõº. JÆöÁõ¸ J¨£¢uzvØS® uÛzuÛ¯õP

PnUSPÒ ÷£÷μmiÀ Ch® ö£ØÓÚ. 2018 ©õºa_ ©õu® 31,

AßÖ Gs. 907 GßÓ J¨£¢uzvß «uõÚ ö\»ÄPÒ R÷Ç

öPõkUP¨£mkÒÍÚ :

¹.

‰»¨ö£õ¸mPÒ ÷|μiU öPõÒ•uÀ ö\´ux 1,80,000

£shP C¸¨¤¼¸¢x öPõkzu ö£õ¸ÒPÒ 50,000

T¼ 2,44,000

÷|μia ö\»ÄPÒ 24,000

G¢vμ® Áõ[Q¯x 1,60,000

{¸ÁõP Ãu¨£i ¤›zu ö\»ÄPÒ 54,000

J¨£¢u® 2018, ©õºa_ 31 – À •iÁøhø¯U Ti¯x®

¹. 15,00,000 US BS®. ¹. 6,00,000 öμõUP©õP¨

ö£Ó¨£mhx. Cx \õßÓÎUP¨£mh •i¢u ÷Áø»°À

80 \uÃu©õS®. öuõÈ¼hzvÀ ~PμõP ‰»¨ö£õ¸Îß

©v¨¦ ¹. 15,000. J¨£¢u G¢vμzvß «x ¹.16,000

÷u´©õÚ©õS®. A¢|õÎÀ ö£Ó¨£mh C»õ£zvøÚU

Põmk® J¨£¢uU PnUQøÚz u¯õ›UPÄ®.

20. A firm has two departments, Timber and Furniture. Furniture was made by the firm itself out of timber supplied by the Timber department at its usual selling price. From the following figures prepare Departmental Trading and profit and loss a/c fm the year 2014.

F – 2425

13

Sp6

Timber Furniture

(Rs.) (Rs.)

Opening stock (1.1.2014) 3,00,000 50,000

Purchases 20,00,000 15,000

Sales 22,00,000 4,50,000

Transfer to Furniture Department 3,00,000 –

Expenses :

Manufacturing – 60,000

Selling 20,000 6,000

Stock 31.12.2014 2,00,000 60,000

The stock in the furniture department may be considered as consisting of 75% of Timber and 25% other expenses. Timber department earned Gross Profit at the rate of 20% in 2013. General expenses come to Rs. 1,10,000.

J¸ {ÖÁÚzvØS i®£º ©ØÖ® AøÓP»ß GÚ Cμsk

xøÓPÒ EÒÍÚ. AøÓP»ß xøÓUS ÷uøÁ¯õÚ

AøÓP»ÝUS›¯ ©μÁøPPøÍ i®£º xøÓ ÁÇUP©õÚ

ÂØ£øÚ Âø»°À ©μÁøPPøÍ AÎzx Á¸QßÓx.

¤ßÁ¸® uPÁ¼ß£i 2014 & ® BskUS›¯ xøÓÁõ›¯õÚ

Â¯õ£õμ® ©ØÖ® C»õ£ |mh PnUS u¯õº ö\´P.

F – 2425

14

Sp6

i®£º AøÓP»ß

(¹.) (¹,)

öuõhUP \μUQ¸¨¦ (1.1.2014) 3,00,000 50,000

öPõÒ•uÀ 20,00,000 15,000

ÂØ£øÚ 22,00,000 4,50,000

AøÓP»ß xøÓUS ©õØÓ®

ö\´¯¨£mhÁÍUS

3,00,000 –

ö\»ÄPÒ :

EØ£zv – 60,000

ÂØ£øÚ 20,000 6,000

\μUQ¸¨¦ (31.12.2014) 2,00,000 60,000

AøÓP»ß xøÓ°À EÒÍ \μUQ¸¨¤À 75% i®£¸®. 25%

©ØÓ ö\»ÁõP Ah[Q²ÒÍx GÚ wº©õÛUP¨£kQÓx.

2013 – ® Bsk i®£º xøÓ ö£ØÓ ö©õzu C»õ£® 20%

BS®.

{ÖÁÚzvß Jmk ö©õzu ö£õx ö\»Ä ¹. 1,10,000.

————————

WK11

F–2426


Fifth Semester

Commerce

CORPORATE ACCOUNTING



Part A (10 2 = 20)


1. What is share capital?

£[S ‰»uÚ® GßÓõÀ GßÚ?

2. What is maturity?

•vºÄ GßÓõÀ GßÚ?

3. What is incorporation?

Cøn¨¦ GßÓõÀ GßÚ?

4. What is time ratio?

÷|μ ÂQu® GßÓõÀ GßÚ?

5. Define in the term final account.

CÖv PnUS Áøμ¯øÓ ö\´P.

6. What is interim dividend?

CøhUPõ» £[Põuõ¯® GßÓõÀ GßÚ?

Sub. Code 7BCO5C1

F–2426

2

WK117. What is amalgamation?

J¸[Qøn¨¦ GßÓõÀ GßÚ?

8. What is purchase consideration?

öPõÒ•uÀ ©Ö£¯ß GßÓõÀ GßÚ?

9. Define in the term Good will.

|Øö£¯º ÁøμÂ»UPn® ¯õx?

10. Who is liquidater?

Pø»¨£õÍº Gß£õº ¯õº?

Part B (5 5 = 25)


11. (a) Sri Siva Ltd. invited applications for 5,000 shares of Rs. 10 each, payable as : on application - Rs. 5, on allotment Rs. 5, the entire is she was applied for and the amount was received in full. Pass Journal entries in the books of the company.

ÿ. ]Áõ ¼m 5000 £[SPøÍ ¹. 10 Ãu® öÁÎ°mhx.

¹. 5 Cøn Âsn¨£zv¾® ¹. 5 vøÚ

JxURmØPõÄ® ö£Ó ÷Ási¯x. öÁÎ°mh AøÚzx

£[SPÐUS® £n® ö£Ó¨£mhuõP öPõsk.

A¢{ÖÁÚzvß SÔ¨÷£mk £vÄPøÍ u¸P.

Or

(b) Pass Journal entries for the following issues of debentures.

(i) Issue of 500, 10% debentures of Rs. 100 each

(ii) Issue of 500, 10% debentures of Rs. 100 each at a premium of 10%

(iii) Issue of 500, 10% debentures of Rs. 100 each at a discount of 10%

F–2426

3

WK11 ¤ßÁ¸® PhÜmk£zvμ® öÁÎ±miØPõÚ SÔ¨÷£mk

£vÄPøÍ u¸P.

(i) 500, 10% PhÜmk £zvμ[PøÍ ¹. 100 Ãu®

öÁÎ°mhx

(ii) 500, 10% PhÜmk £zvμ[PøÍ ¹. 100 Ãu® 10%

•øÚ©zvÀ öÁÎ°mhx

(iii) 500, 10% PhÜmk £zvμ[PøÍ ¹. 100 Ãu® 10%

ÁmhzuõÀ öÁ°mhx.

12. (a) How do you calculate sales ratio?

ÂØ£øÚ ÂQuzvøÚ }Âº GÆÁõÖ PnUQkÁõ´?

Or

(b) What are the objectives of axquistion of Business?

Â¯õ£õμ {ÖÁÚ øP¯P¨£kzxu¼ß ÷|õUP[PÒ

¯õøÁ?

13. (a) The following in the trial balance of Anitha Ltd. as 30th June 2018. Prepare trading account

Rs.

Stock, 30th June 2017 75,000

Sales 3,50,000

Purchases 2,45,000

Wages 50,000

Discount received 5,000

Share capital 1,00,000

Stock, 30th June 2018 83,000

F–2426

4

WK11 30 áúß 2018 ® |õøÍ¯ AÛuõ Áøμ¯ÖUP¨£mh

{ÖÁÚzvß C¸¨£õ°¼¸¢x Â¯õ£õμ PnUQøÚ

u¯õ›UP

¹.

\μUQ¸¨¦ 30 áúß 2017 ß £i 75,000

ÂØ£øÚ 3,50,000

öPõÒ•uÀ 2,45,000

T¼ 50,000

uÒÐ£i ö£ØÓx 5,000

£[S ‰»uÚ® 1,00,000

\μUQ¸¨¦ 30 áúß 2018 ß £i 83,000

Or

(b) From the following informations, prepare a balance sheet of Mr. Fun Ltd as on 31, March 2018

Share capital Rs. 3,92,500

Reserve and surplus Rs. 55,000

Long term borrowings Rs. 3,00,000

Trade payable Rs. 77,350

Short term provisions Rs. 35,750

Short term advances Rs. 31,000

Trade receivable Rs. 82,650

Closing stock Rs. 95,000

Tangible assets Rs. 6,16,950

Intangible assets Rs. 35,000

F–2426

5

WK11 ¤ßÁ¸® ÂÁμ[PÎ¼¸¢x v¸. £ß Áøμ¯ÖUP¨£mh

{ÖÁÚzvß 31 ©õºa 2018 ® |õøÍ¯ C¸¨¦ {ø»

SÔ¨¤øÚ u¯õ›UP.

£[S ‰»uÚ® ¹. 3,92,500

Põ¨¦® JxUS® ¹. 55,000

}sh Põ» Phß ¹. 3,00,000

Â¯õ£õμ ö\¾zxuÀPÒ ¹. 77,350

SÖQ¯ Põ» JxUS ¹. 35,750

SÖQ¯ Põ» ö£¸uÀPÒ ¹. 31,000

Â¯õ£õμ ö£ÖuÀPÒ ¹. 82,650

CÖv \μUQ¸¨¦ ¹. 95,000

¦»ÚõS® ö\õzxUPÒ ¹. 6,16,950

¦»ÚõPõu ö\õzxUPÒ ¹. 35,000.

14. (a) A Ltd agrees to take over B Ltd on the following terms:

(i) The share holders of B Ltd are to be paid Rs. 50 in cash and issues 4 shares of Rs. 10 each in A Ltd for every share of B Ltd. B Ltd has 50,000 equity shares.

(ii) 5000 debentures of Rs. 100 each of B Ltd. are to be redeemed of a premium of 10%

(iii) Expenses of liquidation of Rs. 25,000 are to be borne by A Ltd.

Calculate purchase consideration.

F–2426

6

WK11 ¤ßÁ¸® ÂÁμ[PÎ¼¸¢x H Áøμ¯ÖUP¨£mh

{ÖÁÚ® ¤ Áøμ¯ÖUP¨£mh {ÖÁÚzvøÚ GkzxU

öPõÒÍ ö\¾zu ÷Ási¯ öPõÒ•uÀ ©Ö£¯øÚ

PnUQkP.

(i) ¤ {ÖÁÚ £[SuõμºPÐUS ¹. 50 öμõUP©õPÄ®

©ØÖ® ¤ {ÖÁÚ JÆöÁõ¸ £[SPÐUS® A {ÖÁÚzvß ¹. 10 ©v¨¦øh¯ 4 £[SPøÍ

u¸Áx ¤ {ÖÁÚzvß ö©õzu \õuõμn £[SPÒ

50,000

(ii) 5000 ¹. 100 ©v¨¦øh¯ PhÜmk £zvμ[PøÍ

10% •øÚ©zvÀ «m£x

(iii) Pø»¨¦ ö\»Ä ¹. 25,000 zuß G {ÖÁÚ®

HØ£x.

Or

(b) From the following in the balance sheet of M Ltd as on 31st March


Share capital 11,25,000 Fixed assets 16,25,000

General reserve 4,50,000 Investments 3,00,000

7% debentures 3,50,000 Current assets 2,50,000

Current liabilities 2,50,000

Total 21,75,000 21,75,000

R Ltd agreed to take over the business of M Ltd calculate purchase consideration under net assets method by valuing all assets and liabilities at book value.

F–2426

7

WK11 G® Áøμ¯ÖUP¨£mh {ÖÁÚzvß 31 ©õºa 2016 ®

|õøÍ¯ C¸¨¦ {ø» SÔ¨¦


‰»uÚ £[S 11,25,000{ø»a ö\õzxUPÒ16,25,000

ö£õx Põ¨¦ 4,50,000•u½kPÒ 3,00,000

7% PhÜmk £zvμ® 3,50,000|h¨¦ ö\õzxUPÒ 2,50,000

|h¨¦ ö£õ¸¨¦UPÒ 2,50,000

TkuÀ 21,75,000TkuÀ 21,75,000

Bº Áøμ¯ÖUP¨£mh {ÖÁÚ©õÚx G®

Áøμ¯ÖUP¨£mh {ÖÁÚzøu GkzxU öPõÒÍÄÒÍx.

AuØPõÚ öPõÒ•uÀ ©Ö£¯øÚ {Pμ ö\õzx ©v¨¦

•øÓ°À AøÚzx ö£õÖ¨¦PÒ ©ØÖ® ö\õzxUPøÍ

¦zuP ©v¨¤À PnUQkP.

15. (a) Calculation goodwill on the basis of three year's purchase of the last five years average profits

Year Profit (Rs.) First Year 4,800 Second year 7,200 Third year 10,000 Fourth year 3,000 Fifth year 5,000

¤ßÁ¸® I¢uõskPÍõÀ \õμõ\› C»õ£[S¼¸¢x

‰ßÓõskPÒ öPõÒ•uÀ •øÓ°À |Øö£¯›øÚ

PnUQkP.

Bsk C»õ£® (¹.) •u»õ©õsk 4,800 Cμshõ©õsk 7,200 ‰ßÓõ®©õsk 10,000 |õßPõ©õsk 3,000 I¢uõ©õsk 5,000

Or

F–2426

8

WK11 (b) Compute the value of equity share under the net

Assets method Rs.

Total assets at market value 60,30,000 Total external liabilities 24,00,000 2,00,000 equity shares of Rs. 10 each 20,00,000

{Pμ ö\õzx ©v¨¦ •øÓ°À \õuõμn £[Qß

©v¨¤øÚ PnUQkP.

¹.

\¢øu ©v¨¦£i TkuÀ ö\õzxUPÒ 60,30,000 öÁÎ|£ºPÐUPõÚ TkuÀ ö£õÖ¨¦PÒ 24,00,000 2,00,000 \õuõμn £[SPÒ ¹. 10 Ãu® 20,00,000

Part C (3 10 = 30)


16. Reliance Ltd issued 2000 shares of Rs. 100 each at a premium of 10% payable as follows.

on application Rs. 25, on allotment Rs. 35 (including premium) on first call Rs. 20 and on final call Rs. 30

1800 share were applied for and allotted. All the money was received. Except the fist and final calls on 200 shares held by Ramani. These shares wave profited. Pass journal entries and prepare the balance sheet.

›ø»ßì Áøμ¯ÖUP¨£mh {ÖÁÚ® 2000, 100 ¹. £[SPøÍ

10% Ãu® •øÚ©zvØS öÁÎ°kmhx. AøÁ ¹. 25,

Âsn¨£zvß ö£õÊx®, ¹. 35 (•øÚ©® Em£h)

J¸[Qmiß ö£õÊx® •uÀ Aø»¨¤ß ö£õÊx ¹. 20

©ØÖ® CÖv Aø»¨¤ß ö£õx ¹. 30 ©õP ö\¾zu£h

÷Áshi¯uõS®.

1800 £[SPÐUPõÚ Âsn¨£[PÒ ©mk® ö£Ó¨£mk

JxURk ö\´¯¨£mhx. μ©o°h•ÒÍ 200 £[SPÐUPõÚ

•uÀ ©ØÖ® CÖv AøÇ¨¦ £n® ÷£õP «u•ÒÍ AøÚzx

£n[PÐ® ö£Ó¨£mhÚ. A¢u £[SPÒ J¸¨¤Ç¨¦

ö\´¯¨£mhx GÚUöPõsk SÔ¨÷£mk £vÄPÒ ©ØÖ®

C¸¨¦ {ø» SÔ¨¤øn²® u¯õ›UP.

F–2426

9

WK1117. G Ltd provides the following informations you are

required to calculate the profit prior to and after incorporation. The ratios of time and sales between pre and post incorporation periods are

Time ratio 3:5; sales Ratio - 2:3; Gross profit Rs. 5,00,000. The expenses are

Rs. Rs.

Salaries 96,000 Preliminary expenses 1,00,000

General expenses 12,000 Director's fees 18,000

Discount 40,000 Selling expenses 7,000

Advertisement 50,000 Stationery 2,000

Rent 15,000

Prepare a statement showing profit before and after incorporation.

ã Áøμ¯ÖUP¨£mh {ÖÁÚzvß ¤ßÁ¸® ÂÁμ[PÎ¼¸¢x

{Ö© öuõhUPzvØPõÚ •ß ¤ß C»õ£ {ø»PøÍ PshÔP.

Põ» ÂQu® & 3:5; ÂØ£øÚ ÂQu® & 2:3 ö©õzu C»õ£®

¹. 5,00,000. ö\»ÂÚ[PÒ

¹. ¹.

\®£Í® 96,000 öuõhUP ö\»ÄPÒ 1,00,000

ö£õx ö\»ÄPÒ 12,000 C¯USÚº Pmhn® 18,000

uÒÐ£i 40,000 ÂØ£øÚ ö\ÄPÒ 7,000

ÂÍ®£μ® 50,000 GÊx¨ö£õ¸Ò 2,000

ÁõhøP 15,000

RÌUPsh ÂÁμ[PÎ¼¸¢x {ÖÁÚ® ÷uõØÖÂ¨£uØS •ß

©ØÖ® ¤ß Põ»[PÎÀ C»õ£zøu PshÔP.

F–2426

10

WK1118. Give the form of statement of profit or loss of a company

as prescribed in part II of schedule III and the balance sheet of company in part I of schedule III with your imaginary figure.

Kº {ÖÁÚ C»õ£ |mhU PnUQøÚ {ÖÁÚ PnUQß

¤›Ä&II £Sv&III&Cß Ai¨£øh°¾® ©ØÖ® {ÖÁÚ

C¸¨¦ {ø»U SÔ¨¤øÚ ¤›Ä&I ¤›Ä&III&Cß £i E©x

PØ£øÚ¯õÚ öuõøP°mk u¯õ›UP.

19. Following is the balance sheet of L Ltd as on 31st March 2018 Liabilities Rs. Assets Rs.

Share capital 2,50,000 Land and Building 3,00,000Reserve 1,00,000 Furniture 2,00,000Bank loan 2,00,000 Stock 1,00,000Creditors 1,50,000 Debtors 50,000 Profit and Loss A/c 50,000Total 7,00,000 Total 7,00,000

L Ltd was absored by M Ltd on a purchase considevanon of Rs. 6,00,000, payable Rs. 4,00,000 in cash and 20,000 shares of Rs. 10 each. liquidation expenses wave Rs. 10,000. Give journal entries in the books of L Ltd.

¤ßÁ¸® L Áøμ¯ÖUP¨£mh 31 ©õºa 2018 ® |õøÍ¯

C¸¨¦ {ø» SÔ¨¤¼¸¢x

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

£[S ‰»uÚ® 2,50,000 {»•® Pmih•® 3,00,000

Põ¨¦ 1,00,000 AøÓP»ß 2,00,000

Á[Q Phß 2,00,000 \μUQ¸¨¦ 1,00,000

PhÜ¢÷uõº 1,50,000 PhÚõÍºPÒ 50,000

C»õ£ |mh P/S 50,000

TkuÀ 7,00,000 TkuÀ 7,00,000

F–2426

11

WK11 L Áøμ¯ÖUP¨£mh {ÖÁ® M Áøμ¯ÖUP¨£mh

{ÖÁÚzuõÀ DºUP¨£mk, AuØPõÚ öPõÒ•uÀ ©Ö£¯ÚõP

¹. 6,00,000 zvøÚ ¹. 4,00,000 öμõUP©õPÄ®, «u•ÒÍøu

¹. 10 ©v¨¤øh¯ 20,000 £[SPøÍ u¸ÁuõPÄ® J¨¦

öPõÒÍ¨£mhx. ÷©¾® Pø»¨¦ ö\»ÄPÒ ¹. 10,000 ©õ¸®

GÚU öPõsk L {ÖÁÚzvß SÔ÷£mk £vÄPøÍ u¸P.

20. The net profit earned by M and Co during the last three years were

Rs.

I year 36,000

II year 40,000

III year 44,000

The capital employed by M and Co is Rs. 1,00,000 fair return on capital, considering the risk involved is Rs. 10% calculate the value of goodwill on the basis of three year's purchase of super profit.

¤ßÁ¸® G® {ÖÁzvß •ßÓõskPÐUPõÚ {Pμ C»õ£®

öPõkUP¨£mkÒÍx

¹.

•u»õ©õsk 36,000

Cμshõ©õsk 40,000

‰ßÓõ©õsk 44,000

G® {ÖÁÚ® £¯ß£õmkøh¯ •uÀ ¹. 1,00,000, v¸®£

ö£¸® ‰»uÚ ©v¨¦UPõÚ Põzv¸¨¦ ¹. 10% GøuöPõsk

‰ßÓõsk öPõÒ•uÀ ]Ó¨¦ C»õ£ •øÓ°À

A¢{ÖÁÚzvß |Øö£¯›øÚ PnUQkP.

————————

Ws9

F–2427


Fifth Semester

Commerce

COSTING



Part A (10 2 = 20)


1. Define the term cost.

AhUPÂø» Áøμ¯Ö.

2. What is contribution?

£[PÎ¨¦ GßÓõÀ GßÚ?

3. What is LIFO method?

Pøh]°À ö£ØÓøÁ •u¼À ÁÇ[S•øÓ GßÓõÀ GßÚ?

4. Define EOQ

EOQ Áøμ¯Ö.

5. What is idle time?

ö\¯»ØÓ ÷|μ® GßÓõÀ GßÚ?

6. What do you understand by merit rating?

uSv ©v¨¥k SÔzx }Âº AÔöÁßÚ?

Sub. Code 7BCO5C2

F–2427

2

Ws9

7. What is overhead?

÷©Øö\»ÄPÒ GßÓõÀ GßÚ?

8. What is apportionment?

£Qº©õÚ® GßÓõÀ GßÚ?

9. Define Job costing.

÷Áø» AhUPÂø» Áøμ¯Ö.

10. What do you understand by Joint product?

Tmk¨ö£õ¸Ò SÔzx }Âº AÔöÁßÚ?

Part B (5 5 = 25)


11. (a) Explain the functions of cost accounting.

AhUPÂø» PnUQ¯¼ß £oPøÍ ÂÁ›.

Or

(b) State the advantages of cost accounting.

AhUPÂø» PnUQ¯¼ß |ßø©PøÍ ÂÁ›.

12. (a) From the following, prepare stores ledger account under simple average methods :

January 1 Opening balance 600 units @ Rs. 5

January 5 Issued 250 units

January 6 Purchased good 200 units @ Rs. 4.50.

January 10 Issued 400 units.

January 12 Purchased goods 150 units @ Rs. 4.50.

January 20 Received from vendor 325 units @ Rs. 4.50

F–2427

3

Ws9

£shP ÷£÷μmkU PnUQøÚ ‘\õuõμn \μõ\› •øÓ°À

RÌPsh ÂÁμ[PÎ¼¸¢x u¯õ›UPÄ®.

áÚÁ› 1 öuõhUP C¸¨¦ 600 A»SPÒ ¹. 5 Ãu®

áÚÁ› 5 ÁÇ[Q¯x 250 A»SPÒ

áÚÁ› 6 öPõÒ•uÀ 200 A»SPÒ ¹.4.50 Ãu®

áÚÁ› 10 ÁÇ[Q¯x 400 A»SPÒ.

áÚÁ› 12 öPõÒ•uÀ 150 A»SPÒ ¹. 4.50.

áÚÁ› 20 ÂØ£øÚ¯õÍ›hª¸¢x ö£ØÓx 325 A»SPÒ ¹.4.50

Or

(b) From the following particulars, calculate economic order quantity :

Annual requirement : 1600 units

Cost of material Rs: 40 per unit.

Cost of placing and receiving an order Rs. 50

Storage and carrying cost 10% of inventory per annum.

¤ßÁ¸® Â£μ[PÎ¼¸¢x ]UPÚ EzuμÄ AÍøÁU

PnUQkP.

J¸ Bskz ÷uøÁ 1600 A»SPÒ

‰»¨ ö£õ¸Îß AhUP® ¹. 40 J¸ A»QØS

öPõÒ•uÀ ©ØÖ® ö£õ¸ÒPÎß ö£ØÓ Âø» ¹. 50

ö£õ¸øÍ ÷\P›zx øÁ¨£uØPõÚ ö\»Ä \μUQ¸¨¤À

(10% BskUS)

13. (a) Describe the causes of labour turnover.

öuõÈ»õÍº _ÇØ] £ØÔ¯ Põμn[PøÍ ÂÁ›UP.

Or

F–2427

4

Ws9

(b) A worker complete his job before the standard time allowed. Time taken 15 hours. Hourly rate of wage Rs. 1.50.

Find the earnings as per:

(i) Halsey Plan

(ii) Rowan plan

J¸ £o¯õÍº SÔ¨¤mh ©o ÷|μzvØSÒ £o°øÚ

{øÓÄ ö\´xÒÍº £o¯õÍº GkzxUöPõsh ÷|μ®

15 ©o ÷|μ®. J¸ ©o ÷|μzvØPõÚ T¼ ¹. 1.50

BS®. íõÀ] ©ØÖ® ÷μõÁõß •øÚ©z vmhzvß RÌ

£o¯õÍ›ß ö©õzu Á¸©õÚ® PnUQkP.

14. (a) Calculate the overhead allocable to production departments A and B from the following; There are two service departments X and Y. X renders service to A and B in the ratio of 3 : 2 and Y renders service to A and B in the ratio of 9 : 1. Overhead as per primary overhead distribution is :

A – Rs. 49,800 B – Rs. 26,900;

X – Rs. 15,600 Y – Rs. 10,800

A ©ØÖ® B EØ£zvz xøÓ°ß ÷©Øö\»ÄPøÍ

PnUQkP. Cμsk ÷\øÁ xøÓPÒ X ©ØÖ® Y EÒÍÚ.

X ÷\øÁz xøÓ°¼¸¢x A ©ØÖ® B US ÁÇ[Q¯

ÂQu® 3 : 2 ©ØÖ® Y ÷\øÁz xøÓ°¼¸¢x A ©ØÖ®

Y US ÁÇ[Q¯ ÂQu® 9 : 1. •ußø© ÷©Øö\»ÄPõP

Â{÷¯õP¨£kzu¨£mh ÷©Øö\»ÄPÒ.

A – ¹. 49,800 B – ¹. 26,900;

X – ¹. 15,600 Y – ¹. 10,800

Or

F–2427

5

Ws9

(b) The works overheads of a department are Rs. 3,00,000

The direct wages are Rs. 3,00,000

The direct material costs is Rs. 9,00,000

Ascertain the prime cost percentage rate of works over head.

xøÓ°ß ÷Áø»UPõÚ ÷©Øö\»Ä ¹. 3,00,000

÷|μi T¼ ¹£õ´ ¹. 3,00,000

÷|μi ‰»¨ö£õ¸Ò AhUP® ¹. 9,00,000

GÚUöPõsk •ußø© AhUPÂø»°øÚ

÷Áø»UPõÚ \μõ\› ÷©Øö\»ÂøÚU PnUQkP.

15. (a) In process ‘A’ 100 units of raw materials were introduced at Rs. 10 per unit. The other expenditure incurred by the process was Rs. 602 of the units introduced 10% are normally lost in the course of manufacture and they possess a scrap value of Rs. 3 each. The output of process A was only 75 units. Prepare process account and find abnormal loss.

100 A»SPÒ ‰»¨ö£õ¸Ò JßÖ ¹. 10 Ãu® £i•øÓ

‘A’–À AÔ•P¨£kzu¨£mhx. C¢u £i•øÓ°À

ö\´u ¤Ó ö\»Ä ¹. 602 AÔ•P¨£kzu¨£mh

A»SPÎÀ 10% \õuμn |mh A»SPÍõS® PÈÄ¨

ö£õ¸ÒPÒ A»S JßÖ ¹. 3 US ÂØ£øÚ

ö\´¯¨£kQßÓÚ. £i•øÓ ‘A’ –À EØ£zv

ö\´¯¨£mh A»SPÒ 75. £i{ø» PnUS ©ØÖ®

A\õuõμn |mhzøu PshÔP.

Or

F–2427

6

Ws9

(b) The following expenditure is incurred for producing an article named ‘‘PENTAX’’ :

Materials (200 units) Rs. 4,000, Labour of Rs. 3,000, Indirect Expenses 50% of labour. Normal loss is 5% of the Input. A unit of wastage is sold for Rs. 10. Output is 180 units. Prepare the process account and abnormal loss/gain account.

RÌPsh ö\»ÄPÒ ö£ßhõUì GßÓ ö£õ¸øÍ EØ£zv

÷|º¢uøÁ :

‰»¨ö£õ¸ÒPÒ (200 A»SPÒ) ¹. 4,000, T¼ ¹.

3,000 ©øÓ•P ö\»ÄPÒ T¼°À 50% \õuõμn |mh®

EÒÏmiÀ 5% BS®. |mh©õÚ A»SPÒ A»S

JßÖUS ¹. 10 Ãu® v¸®£ QøhUS®. EØ£zv ö\´u

ö£õ¸ÒPÒ 180 A»SPÒ BS®. £i•øÓ

PnUQøÚ²® A\õuõμn C»õ£/|mh PnUQøÚ u¯õº

ö\´P.

Part C (3 10 = 30)


16. From the following data relating to the manufacture of a standard product during the month of September 2015. Prepare a statement showing the cost and profit per unit :

Raw materials used – Rs. 40,000

Direct wages – Rs. 24,000

Machine hours worked – 9,500 hours

Machine hour rate – Rs. 4 per hour

Office overheads – 20% on works cost

Selling overheads – Rs. 1 per unit

Units produced – 20,000 units

Units sold – 18,000 @ Rs. 10 per unit.

F–2427

7

Ws9

J¸ ö£õ¸øÍ EØ£zv ö\´ÁuØPõP 2015 ö\¨h®£º

©õuzvØPõÚ uPÁÀPÒ R÷Ç öPõkUP¨£mkÒÍÚ. J¸

A»QØPõÚ AhUPa ö\»Ä ©ØÖ® C»õ£® CÁØÔøÚ

Põmk® AÔUøP°øÚ u¯õ›UPÄ®.

£¯ß£kzv¯ ‰»¨ö£õ¸mPÒ – ¹. 40,000

÷|μiUT¼ – ¹. 24,000

C¯¢vμ ©o¯ÍÄ – 9,500 hours

£o ö\´¯¨£mhx

C¯¢vμzvØPõÚ ö\»Ä – J¸ ©oUS ¹. 4 Ãu®

A¾Á»P ÷©Øö\»Ä – £o AhUPzvÀ 20%

ÂØ£øÚ ö\»Ä – J¸ A»QØS ¹. 1 Ãu®

EØ£zv ö\´¯¨£mh A»SPÒ – 20,000 A»SPÒ

ÂØ£øÚ ö\´¯¨£mh A»SPÒ – A»S JßÔØS ¹. 10

Ãu® 18,000 A»SPÒ

17. From the following particulars prepare a stores ledge

showing the materials under first in first out method.

3.1.2017 Purchased 2000 units @ Rs. 21 per unit

6.1.2017 Issued 500 units

7.1.2017 Purchased 2000 units @ 21 per unit






F–2427

8

Ws9

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x ‘‘•u¼À ö£ØÓøÁ •u¼À

ÁÇ[P¨£mhx’’ GßÓ •øÓ°À \μUSPÒ ÷£÷μmiøÚU

u¯õ›UPÄ®.

3.1.2017 öPõÒ•uÀ 2000 A»SPÒ ¹. 21 Ãu®

6.1.2017 ÁÇ[Rk 500 A»SPÒ

7.1.2017 öPõÒ•uÀ 2000 A»SPÒ ¹. 21 Ãu®

12.1.2017 ÁÇ[Rk 1000 A»SPÒ

19.1.2017 öPõÒ•uÀ 2000 A»SPÒ ¹. 20 Ãu®

22.1.2017 ÁÇ[Rk 2200 A»SPÒ

28.1.2017 öPõÒ•uÀ 1500 A»SPÒ ¹. 22 Ãu®

30.1.2017 ÁÇ[Rk 1900 A»SPÒ

18. With the help of the following information you are required to ascertain the wages paid to workers :

Mr. X and Mr. Y

Under Taylors differential piece rate system.

Standard time allowed – 50 units per hour.

Simple time rate was Rs. 5 per hour.

Differential rate to be applied.

75% of piece rate when below standard.

125% of piece rate when above the standard the worker

have produced in a day of 8 hours as follows:

Mr. X – 250 units.

Mr. Y – 410 units.

F–2427

9

Ws9

¤ßÁ¸® Â£μ[PÎ¼¸¢x Mr. X ©ØÖ® Mr. Y

BQ÷¯õ¸US øh»›ß ©õÖ£k® ÷Áø» ÃuU T¼ •øÓ°ß

£i öPõkUP¨£h ÷Ási¯ T¼ø¯ PnUQkP.

Áøμ¯ÖUP¨£mh Põ»® – 1 ©oUS 50 A»SPÒ

\õuμn ÷|μ ÃuU T¼ – ¹. 5 ©oUS

÷ÁÖ£k® ÷Áø»U T¼

÷Áø» ÃuU T¼°À 75 \uÃu® Áøμ¯ÖUP¨£mh EØ£zvUP

Em£mh {ø»°À

÷Áø» ÃuU T¼°À 125 \uÃu® Áøμ¯ÖUP¨£mh

EØ£zvUS «Ô¯ {ø»°À

J¸ |õÎÀ 8 ©o ÷|μzvÀ, Mr. X – 250 A»SPøÍ²® Mr. Y – 410 A»PPøÍ²® EØ£zv ö\´x EÒÍÚº

19. The following details are available for the month of may 2017 relating two service departments ‘A’ and ‘B’ and production departments R and S : Amount Rs. B Apportionment basis R S

A 20,000 25% 40% 35%

B 15,000 – 40% 60%

R 30,000 – – –

S 32,000 – – –

Prepare a summary of overhead distribution under the step ladder method.

¤ßÁ¸® Ç ‘A’ ©ØÖ® ‘B’ GßÓ Ç ÷\øÁz xøÓ ©ØÖ® R S GßÓ Ç EØ£zv xøÓUS©õÚ ÷© 2017 ©õuzvØPõÚ

ÂÁμ[PÎ¼¸¢x ÷©Øö\»Ä £Qº©õÚ[PøÍ Ho¨£i

•øÓø©°À u¯õ›UP.

Âø» ¹. B £Qº©õÚ Ai¨£øh R S

A 20,000 25% 40% 35%

B 15,000 – 40% 60%

R 30,000 – – –

S 32,000 – – –

F–2427

10

Ws9

20. Product A is obtained after passing through three distinct processes. Prepare process accounts from the following information :

Process I II III Rs. Rs. Rs.

Materials 5,200 3,960 5,924Direct wages 4,000 6,000 8,000Production overheads Rs. 18,000

In Process I – 1,000 units were introduced for Rs. 6,000.

Production overhead to be distributed at 100% on wages. Actual output

(in unit) Normal loss Scrap value P.V.

Process – I 900 5% Rs. 4 Process – II 820 10% Rs. 8 Process – III 780 15% Rs. 10

£shP® A ‰ßÖ uÛzuÛ £i•øÓPøÍU Ph¢u¤ß

ö£Ó¨£kQÓx. RÌUPsh uPÁÀPÎ¼¸¢x £i•øÓU

PnUSPøÍ u¯õ›UPÄ®.

£i•øÓ

I II III ¹. ¹. ¹.

ö£õ¸mPÒ 5,200 3,960 5,924

÷|μiUT¼ 4,000 6,000 8,000

EØ£zv ö\»ÄPÒ ¹. 18,000

£i•øÓ – IÀ 1000 A»SPÒ ¹. 6000 US

~øÇUP¨£kQßÓÚ. EØ£zva ö\»ÄPÒ ÷|μiUT¼°À

100% £Qº¢x öPõÒP.

Esø©¯õÚ

EØ£zv (A»SPÒ)

\õuõμn

|mh®

A»S JßÖUS ªg]¯

ö£õ¸Îß ©v¨¦

£i•øÓ – I 900 5% ¹. 4

£i•øÓ – II 820 10% ¹. 8

£i•øÓ – III 780 15% ¹. 10

———————

sp4

F–2428


Fifth Semester

Commerce

COMMERCIAL LAW



Part A (10 2 = 20)


1. What is a quasi contract?

£Sv Ehß£iUøP GßÓõÀ GßÚ?

2. What is consent?

J¨¦uÀ GßÓõÀ GßÚ?

3. What are the right of subrogation?

xμv¸èhÁ\©õÚ E›ø© GßÓõÀ GßÚ?

4. What is guarantee?

EzvμÁõu® GßÓõÀ GßÚ?

5. Who is bailor?

J¨£øh¨£õß Gß£Áº ¯õº?

6. What is pledge?

EÖvö©õÈ GßÓõÀ GßÚ?

Sub. Code 7BCO5C3

F–2428

2

sp 47. What is contract of agency?

{ÖÁÚ® J¨£¢u® GßÓõÀ GßÚ?

8. What is ratification?

\›ö\´uÀ GßÓõÀ GßÚ?

9. Define insolvent.

vÁõÀ Áøμ¯Ö,

10. What is meant by mercantile agent?

ÁoP •PÁº GßÓõÀ GßÚ?

Part B (5 5 = 25)

Answer all the questions, choosing either (a) or (b).

11. (a) Distinguish between the contingent and contract.

J¨¦uÀ ©ØÖ® J¨£¢u® Cøh÷¯¯õÚ ÷ÁÖ£õk

ÂÁ›.

Or

(b) Discuss about breach of contract.

J¨£¢uzvøÚ «ÓÀ £ØÔ ÂÁõv.

12. (a) What are the features of contract of guarantee?

J¨£¢u EzvμÁõuzvß A®\[PÒ GßöÚßÚ?

Or

(b) List out the contract of indemnity.

CÇ¨¥mk J¨£¢u® £ØÔ GkzxøμUP.

F–2428

3

sp 413. (a) What are the duties of bailee?

ø£÷»°ß Phø©PÒ ¯õøÁ?

Or

(b) Distinction between the termination and bailment.

¤øÚö¯k¨¦ ©ØÖ® •iöÁkzuÀ Cøh÷¯¯õÚ

÷ÁÖ£õkPøÍ GkzxøμUP.

14. (a) What are the features of contract of agency?

{ÖÁÚ J¨£¢uzvß A®\[PÒ GßöÚßÚ?

Or

(b) Explain about delegation of authority.

AvPõμ SÊÂß ÂÍUPzøu ÂÍUSP.

15. (a) What are the rights of an unpaid seller?

ö\¾zu¨£hõu ÂØ£øÚ¯õ›ß E›ø©PÒ ¯õøÁ?

Or

(b) Put out the concept of sale by non- owners.

E›ø©¯õÍº AÀ»õ÷uõº ÂØ£øÚ ö\´uÀ Gß£x

£ØÔ TÖP.

Part C (3 10 = 30)


16. Explain the various parties involved in a contract. State their roles.

Ehß£iUøP°À Dk£k® £À÷ÁÖ |£ºPøÍ ÂÁ›zx

÷©¾® AÁºPÍx £oPøÍ TÖP.

17. Describe the classification of guarantee?

EzvμÁõuzvß ÁøPPøÍ ÂÁ›UP.

F–2428

4

sp 418. Discuss the difference between pledge and mortgage.

EÖvö©õÈUS® ©ØÖ® Ah©õÚzvØS® Cøh÷¯ EÒÍ

÷ÁÖ£õkPÒ ¯õøÁ?

19. Enumerate the various types of agency

£À÷ÁÖ ÁøP¯õÚ {ÖÁÚ[PøÍ £ØÔ ÂÁ›UP.

20. Discuss the rights and duties of seller.

ÂØ£øÚ¯õÍ›ß E›ø©PÒ ©ØÖ® Phø©PøÍ ÂÁõvUP.

–––––––––

Wk 3

F–2429


Fifth Semester

Commerce

Elective : INCOME TAX – I



Part A (10 2 = 20)


1. What do you mean by Direct Tax?

÷|º•P Á› GßÓõÀ GßÚ?

2. Who introduced Income Tax in India?

C¢v¯õÂÀ Á¸©õÚÁ› ¯õμõÀ AÔ•P¨£kzu¨£mhx?

3. Who is a person as per Sec. 2 (31)?

\mh Âv 2(31)&Cß £i J¸ |£º Gß£Áº ¯õº?

4. What is meant by Assessment Year?

©v¨¥mk Bsk GßÓõÀ GßÚ?

5. What is meant by Salary?

\®£Í® GßÓõÀ GßÚ?

6. What is meant by capital expenditure?

‰»uÚ ö\»ÄPÒ GßÓõÀ GßÚ?

Sub. Code 7BCOE1A

F–2429

2

Wk 3

7. What is professional income?

öuõÈÀ Á¸©õÚ® GßÓõÀ GßÚ?

8. What do you mean by Business Sec. 2 (3)?

\mhÂv 2 (3)ß £i ÁoP® GßÓõÀ GßÚ?

9. What do you mean by Income from other sources?

¤Ó ‰»[PÎ¼¸¢x ö£Ó¨£k® Á¸©õÚ® GßÓõÀ GßÚ?

10. What is self-generated asset?

_¯©õP E¸ÁõUP¨£mh ö\õzx GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are the causes of leving Income Tax?

Á¸©õÚ Á› Âv¨£uØPõÚ Põμn[PÒ ¯õøÁ?

Or

(b) State the features of Income.

Á¸©õÚzvß ]Ó¨¤¯À¦PøÍ TÖP.

12. (a) What are the different classes of assessees?

©v¨¥miØS›¯Á›ß ÁøPPÒ ¯õøÁ?

Or

(b) How do you determine the residential status of an individual?

uÛ|£º J¸Á›ß Si°¸¨¦ {ø»ø¯ GÆÁõÖ

{ºn°¨£õ´?

F–2429

3

Wk 3

13. (a) From the following particulars of Mr. Velan compute the taxable and exempted HRA.

Basic salary Rs. 48,000 p.m.; D.A. Rs. 8,000 p.m.; House rent allowance Rs. 6,400 p.m.; Actual rent paid Rs. 9,600 p.m.

v¸ ÷Á»ß Gß£Á›ß RÌPõq® uPÁÀPÎ¼¸¢x

Á›US Em£mh ©ØÖ® Á›Â»US ö£ØÓ Ãmk

ÁõhøP¨ £iø¯ PnUQkP

Ai¨£øh \®£Í® ©õu® ¹. 48,000; APÂø»¨£i

©õu® ¹. 8,000; Ãmk ÁõhøP¨£i ©õu® ¹. 6,400; ÁõhøP ö\¾zv¯x ©õu® ¹. 9,600.

Or

(b) Calculate net annual value from the following :

Rent received Rs. 17,500 p.m; standard rent Rs. 16,000 p.m.; municipal rental value Rs. 17,000 p.m.; fair rental value Rs. 17,200 p.m.; municipal taxes @ 10% paid.

RÇPshÁØÔ¼¸¢x {Pμ Bsk ©v¨¤øÚ

PnUQkP :

ÁõhøP ö£ØÓx ¹. 17,500 p.m.; uμ ÁõhøP

¹. 16,000 p.m.; |Pμõm] ÁõhøP ©v¨¦ ¹. 17,000 p.m.; ©õv› Ez÷u\ ÁõhøP ¹. 17,200 p.m.; |Pμõm] ÁõhøP

©v¨¤À 10% ö\¾zu¨£mhx.

14. (a) State the admissibility or not of the following item in business lead.

(i) Loss due to embezzlement by an employee Rs. 2,000.

(ii) Purchase of furniture Rs. 10,000.

(iii) stock damages in fire Rs. 3,000.

(iv) Advertisement expenses Rs. 4,000.

(v) Commission received Rs. 500.

F–2429

4

Wk 3

RÌPõq® ö\»ÂÚ[PÒ Â¯õ£õμ PnUQÀ

AÝ©vUP¨£mhuõ CÀø»¯õ Gß£øu öu›Â

(i) £o¯õÍº J¸Áº øP¯õhÀ ö\´u ÁøP°À

|mh® ¹. 2,000.

(ii) uÍÁõh[PÒ Áõ[Q¯x ¹. 10,000.

(iii) w°ÚõÀ ÷\u©øh¢u \μUQ¸¨¦ |mh® ¹. 3,000.

(iv) ÂÍ®£μa ö\»Ä ¹. 4,000.

(v) uμS ö£ØÓx ¹. 500.

Or

(b) From the following information, calculate the

amount of depreciation to be provided during the

previous year 2018–19.

Rs.

Written down value on 1.4.2018 15,00,000

Machinery purchase on 1.12.2018 1,00,000

Sale of machinery 31.1.2019 25,000

Rate of depreciation @ 15%

RÌPõq® uPÁÀPÎ¼¸¢x 2018&2019® •¢øu¯

BsiØPõÚ ÷u´©õÚzøu PnUQkP.

¹.

1.4.2018 AßÖ SøÓ¢u ö\À ©v¨¦ C¸¨¦ 15,00,000

1.12.2018 AßÖ C¯¢vμ® Áõ[Q¯x 1,00,000

31.1.2019 AßÖ C¯¢vμ® ÂØ£øÚ 25,000

÷u´©õÚ ÂQu® @ 15%

F–2429

5

Wk 3

15. (a) From the following information compute the income from other sources for the assessment year 2018–19.

(i) Card game loss Rs. 600.

(ii) Dividend (gross) Indian Company Rs. 15,000.

(iii) From the activity of owning and maintaining horses for race purposes :

Loss at Chennai Rs. 2,000;

Profit at Bangalore Rs. 10,000.

(iv) Betting in horse race Rs. 5,000.

RÌPõq® Â£μ[PÎ¼¸¢x Á› PnUQk® Bsk

2018–19 BskUPõÚ Cuμ ‰»[PÎ¼ß Á¸©õÚzøu

PnUQhÄ®.

(i) ^mk ÂøÍ¯õmk |èh® ¹. 600.

(ii) C¢v¯ {Ö©zvß £[Põuõ¯® ¹. 15,000.

(iii) Svøμ £¢øu¯zvØS Svøμ ö\õ¢u©õP øÁzx

£μõ©›zuÀ.

ö\ßøÚ |èh® ¹. 2,000;

ö£[PÑ›À C»õ£® ¹. 10,000.

(iv) Svøμ £¢u¯zvÀ £¢øu¯ öuõøP Pmi¯x

¹. 5,000.

Or

(b) Compute capital gain arising from sale of a residential house for the AY 2019–20.

Rs.

Cost of acquisition (2004–05) 1,00,000

Sold on 31.12.2018 5,00,000

Cost of improvement (2011–12) 5,000

(CII 2004–05 — 113; 2011–12 — 184; 2018–19 — 280).

F–2429

6

Wk 3

|h¨¦ Bsk 2019&20 Ãmk ÂØ£øÚ°¼¸¢x

‰»uÚ Buõ¯zøu PnUQhÄ®.

¹.

Ãk Áõ[Q¯x (2004–05) 1,00,000

Ãk ÂØÓuß £¯ß 31.12.2018 5,00,000

AÆÃm÷hõk AøÓ Pmi¯x (2011–12) 5,000

(CII 2004–05 — 113; 2011–12 — 184; 2018–19 — 280).

Part C (3 10 = 30)


16. Explain the relationship between Finance Act and Income Tax Act.

{va \mhzvØS® Á¸©õÚ Á› \mhzvØS® EÒÍ öuõhºø£

ÂÍUSP.

17. From the following details, calculate the total income of Ms. Zarina if she is OR, NOR & NR.

(a) Dividend from Indian company Rs. 1,00,000.

(b) Dividend from Foreign company Rs. 1,50,000 received in India.

(c) Income from business from Kenya but controlled from India Rs. 2,00,000.

(d) Income from business from Switzerland but controlled from Bangladesh Rs. 5,00,000.

(e) Income accrued in Indonesia Rs. 2,50,000 2/5th received in India.

F–2429

7

Wk 3

v¸©v áõ›Úõ Á› Âv¨¤ØS Em£mh Á¸©õÚzøu

¤ßÁ¸® `Ì{ø»PÎÀ PnUQkP. Si°¸¨£Áº,

A\õuõμn©õP Si°¸¨£Áº, Si°À»õuÁº

(A) C¢v¯ {ÖÁÚ® £[Põuõ¯® ¹. 1,00,000

(B) öÁÎ|õmk {ÖÁÚ £[Põuõ¯® ¹. 1,50,000&øu

C¢v¯õÂÀ ö£Ó¨£mhx.

(C) öPß¯õÂÀ ö\´²® öuõÈÀ, BÚõÀ C¢v¯õÂÀ

Pmk¨£kzu¨£mh öuõÈÀ ‰»® Qøhzu Á¸Áõ´

¹. 2,00,000.

(D) _Âm\º»õ¢x ö\´²® öuõÈÀ, BÚõÀ Á[PõÍ

÷u\zvÀ Pmk¨£kzu¨£mh öuõÈÀ ‰»® Qøhzu

Á¸Áõ´ ¹. 5,00,000.

(E) ¹. 2,50,000 Á¸©õÚ® C¢÷uõ÷Ú]¯õÂÀ E¸ÁõÚx,

BÚõÀ 2/5 C¢v¯õÂÀ ö£Ó¨£mhx.

18. Mr. Saravana is executive in Erode. From the previous year 2018–19 he furnished the following information.

Basic salary Rs. 5,000.

Contribution to RPF Rs. 14,000.

Income tax deducted at source Rs. 8,000.

Interest credited to RPF @ 14% Rs. 10,000.

Conveyance allowance Rs. 600.

HRA Rs. 12,000 (Rs. 8,600 rent paid).

Compute his salary income.

v¸ \μÁnß Gß£Áº D÷μõmiÀ J¸ {Ö©zvÀ AvPõ›¯õP

EÒÍõº. 2018&19 •¢øu¯ BsiÀ AvPõ›¯õP AÁμx

Á¸©õÚ® R÷Ç u¢xÒÍõº.

Ai¨£øh \®£Í® ¹. 5,000.

÷\©|» {v°À ö\¾zv¯x ¹. 14,000.

Á¸©õÚ Á› ¤izu® ¹. 8,000.

F–2429

8

Wk 3

A[RP›UP¨£mh ÷\©|» {v°À Ámi 14% ¹. 10,000.

£¯n¨£i ¹. 600.

ÁõhøP¨£i (ÁõhøP ö\¾zv¯x ¹ 8,600) 12,000

AÁμx \®£Í Á¸©õÚzøu PnUQkP.

19. From the following Profit and Loss account, calculate

income from business.

Rs. Rs.

To Rent 40,000 By Gross profit 2,50,000

To Salary to employee 25,000 By Property income 1,50,000

To Depreciation 10,000 By Income from other sources 2,00,000

To Donation 8,000

To Net profit 5,17,000

6,00,000 6,00,000

Depreciation allowed Rs. 7,000 only.

RÌPsh C»õ£ |mhU P/S ‰»® Â¯õ£õμ Á¸©õÚzøu

PnUQkP

¹. ¹.

ÁõhøP 40,000 ö©õzu »õ£® 2,50,000

\®£Í® 25,000 ö\õzx Á¸©õÚ® 1,50,000

÷u´©õÚ® 10,000 Cuμ Á¸©õÚ® 2,00,000

|ßöPõøh 8,000

{Pμ »õ£® 5,17,000

6,00,000 6,00,000

AÝ©vUP¨£mh ÷u´©õÚ® ¹.7,000 ©mk®.

F–2429

9

Wk 3

20. From the following information provide by Mr. Shankar, calculate his taxable capital for the current assessment year (CII for 1981–82 is 100; 1998–99 is 100; 2003–04 is 109, 2004–05 is 113; 2018–19 is 280.

(a) Machinery purchased in 1998–99 for Rs. 3,00,000 is sold on 11.10.2018 for Rs. 8,00,000.

(b) Furniture purchased on 22.12.2007 for Rs. 85,000 was sold on 22.02.2019 for Rs. 1,10,000.

(c) Agricultural land in Coimbatore purchased in 1979–80 for Rs. 2,50,000 was sold 21.3.2019 for Rs. 30,00,000. The FMV as on 1.4.1981 for the land being Rs. 4,00,000.

(d) Depreciate machinery purchase in 1999-2000 was sold for Rs. 2,50,000 on 3.4.2018. The WDV as on 1.4.2018 was Rs. 45,000.

(e) House property costing Rs. 16,00,000 purchased in 2003–04 was sold for Rs. 25,00,000 on 22.12.2018. Another house property was purchased for Rs. 4,00,000 on 12.03.2019 from the sales consideration.

|h¨¦ {v BsiÀ v¸. \[P›ß ‰»uÚ Buõ¯® £ØÔ uPÁÀ

R÷Ç öPõkUP¨£mkÒÍx. AÁº |h¨£õsi¼¸¢x ‰»uÚ

Á›ø¯ PnUQkP.

(AhUPÂø» £nÃUP SÔ±möhs CII 1981–82 – 100;

1998–99 – 100; 2003–04 – 109, 2004–05 – 113; 2018–19 – 280.

(A) 1998–99°À C¯¢vμ® Áõ[Q¯x ¹. 3,00,000 Ax

ÂØ£øÚ BÚx 11.10.2018 ¹. 8,00,000.

(B) 22.12.2007 ©μa\õ©õßPÒ Áõ[P¨£mhx ¹. 85,000

Ax 22.02.2019 ÂØ£øÚ ö\´¯¨£mhx ¹. 1,10,000.

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Wk 3

(C) ÷Põ¯®¦zy›À 1979–80 ÂÁ\õ¯ {»® Áõ[Q¯x

¹. 2,50,000. Aøu ÂØ£øÚ ö\´u ÷uv 21.3.2019

¹. 30,00,000. 1.4.1981 Ax ÂÁ\õ¯ {»zvØS›¯

Esø©¯õÚ \¢øu°ß ©v¨¦ ¹. 4,00,000.

(D) ÷u´©õÚ C¯¢vμ® Áõ[Q¯x 1999–2000 °À

ÂØ£øÚ ¹. 2,50,000 ÷uv 3.4.2018 ÷uv 1.4.2018 WDV °À ¹. 45,000.

(E) 2003–04 Bsk Ãmk ö\õzvß Âø» ¹. 16,00,000

Aøu 22.12.2018 °À ÂØ£øÚ ö\´ux ¹. 25,00,000

12.03.2019 ÷uv°À ¦v¯uõP Ãmk ö\õzx Áõ[Q¯x

¹. 4,00,000.

————————

Wk ser

F–2430


Fifth Semester

Commerce

Elective – MS OFFICE



Part A (10 2 = 20)


1. What is Computer?

Po¨ö£õÔ GßÓõÀ GßÚ?

2. What is super computer?

`¨£º Po¨ö£õÔ GßÓõÀ GßÚ?

3. What is MS Word?

MS Word GßÓõÀ GßÚ?

4. Write the main uses of Undo.

ö\´uÂ›ß •UQ¯ £¯ßPøÍ GÊxP.

5. What is spread sheet?

Â›zuõÒ GßÓõÀ GßÚ?

Sub. Code 7BCOE1B

F–2430

2

Wk ser6. How do remove rows?

Á›ø\ø¯ GÆÁõÖ APØÖÁõ´?

7. What is new data base?

¦v¯ uμÄuÍ® GßÓõÀ GßÚ?

8. What are queries?

ÂÚÁÀPÒ GßÓõÀ GßÚ?

9. What is presentation?

AÎUøP GßÓõÀ GßÚ?

10. What is Keyboard?

Âø\z uÍ® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) List out the advantages of computers.

Po¨ö£õÔ°ß |ßø©PøÍ £mi¯¼kP.

Or

(b) What are the limitations of computer?

Po¨ö£õÔ°ß SøÓPÒ ¯õx?

12. (a) Write the functions on editing the documents.

BÁn ©õØÔß £oPøÍ GÊxP.

Or

(b) State the uses of spell checking.

ö\õØ¤øÇ v¸zv°ß £¯ßPÒ ¯õx?

F–2430

3

Wk ser13. (a) How do you build a spread sheet?

Â›zuõøÍ GÆÁõÖ }Âº ÁiÁø©¨£õ´?

Or

(b) Write a short note on autofill.

uõÛ¯õ[Q ö£õ¸zx ]Ö SÔ¨¦ ÁøμP.

14. (a) How do you create a new table?

¦v¯ AmhÁønø¯ }Âº GÆÁõÖ E¸ÁõUSÁõ´?

Or

(b) What are the uses of primary key?

•ußø© Âø\°ß £¯ßPÒ ¯õøÁ?

15. (a) What are the advantages of slide show?

Põm] vøμ°h¼ß |ßø©PÒ ¯õøÁ?

Or

(b) Write a short note on animation effects.

Aø\Åmh ÂøÍÄ SÔzx ]Ö SÔ¨¦ ÁøμP.

Part C (3 10 = 30)


16. Draw a modern component of a computer.

|ÃÚ Po¨ö£õÔ°ß £õPUTÖPøÍ ÁøμP.

17. Write a various key uses in Ms Word.

Ms Word–À EÒÍ £À÷ÁÖ Âø\ TÖPÎß £¯ßPøÍ

GÊxP.

F–2430

4

Wk ser18. State the different steps in preparation of wage sheet.

Fv¯ uõÒ u¯õ›¨¤ß £À÷ÁÖ £i{ø»PøÍ ÂÁ›.

19. How do you create a Business report?

Â¯õ£õμ AÔUøP°øÚ }Âº GÆÁõÖ u¯õ›¨£õ´?

20. Explain the stages of preparing a Slide Show for your class seminar.

EÚx ÁS¨¤ØPõÚ P¸zuμ[QØPõÚ Põm] vøμ°hø»

u¯õ›US® £i{ø»PøÍ ÂÁ›.

————————

f–2414 sub. code 7bco1c1

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