SAINT FATEH SINGH CONVENT SCHOOL MAU MANDI
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1 SAINT FATEH SINGH CONVENT SCHOOL MAU MANDI ACCOUNTANCY SET-A TIME :3 HOURS CLASS XI M.M: 90 General instructions Ques 1-3 carry 1 marks Ques 4-6 carry 3 marks Ques 7-9 carry 4 marks Ques carry 6 marks Ques carry 1 marks Ques carry 3 marks Ques carry 1 marks Ques carry 6 marks Ques 24 carry 1 marks 1.Is trial balance a statement or an account? 2.what do you mean by double entry system? 3.what is bill of exchange? 4.what is an opening entry? 5.what do you mean by accounting standards? State any two objectives. 6.give any three limitations of accounting? 7. define the following terms in accounting? (a) capital (b) voucher (c) bad debts 8.prepare bank reconciliation statement from the following particulars on 31 st march 2017: (i) debit balance as per bank column of cash book 3,72,000 (ii) cheques issued to creditors, but not yet presented to the bank for payment 72,000 (iii)dividend received by the bank, but not entered in the cash book 5,000 (iv) interest allowed by the bank 1250 (v)cheques deposited into bank for collection, but not collected by bank upto this date 15,400 (vi)bank charges 200 (vii) a cheque deposited into bank was dishonoured, but no intimation received 320
2 (viii) bank paid house tax on our behalf, but no information received from bank in this connection prepare the cash book with cash and bank columns from the following transactions: 2017 Jan 1. bank overdraft cash in hand 2, cheque received from Suresh 4,000. Discount allowed cheque received from Suresh deposited into bank 12. cheque paid to radha 2,500 and discount received suresh s cheque dishonoured 20. money withdrawn from bank for office use 3, fees of children paid by cheque cheque received from sita and endorsed it to heera on 27 th Jan 4, bank charges paid into bank the entire amount after retaining 700 at office. 10.show the accounting equation on the basis of following transactions: (a)started business with cash 1,20,000 (b)rent received 10,000 (c)invested in shares 50,000 (d)received dividend 5,000 (e)purchased goods on credit from ragini 35,000 (f)paid cash for household expenses 7,000 (g)sold goods for cash (costing 10,000) 14,000 (h)cash paid to ragini 35,000 (i)deposited into bank 20, journalise the following transaction (i)received 20,000 from subash, which were written off as bad-debts in the previous years. (ii)salaries due to clerks 50,000
3 (iii)out of the rent paid this year, 10,000 is related to next year. (iv)provide 10% depreciation on future costing 50,000 (v)provide 12% interest on capital amounting to 10,00,000. (vi)charge interest on drawings 8, birla cotton mills purchased a machinery on 1 st august,2009 for 90,000. On 1 st October, 2010 it purchased another machine for 40,000. On 30 th june,2011 it sold off the first machine purchased in 2009 for 58,000 and on the same date purchased a new machine for 1,00,000. Depreciation is provided at 20% p.a. on the original cost each year. Accounts are closed each year on 31 st march. Show the machinery account for three years. 13.Enter the following transactions in the purchase book of pawan electronics store, New Delhi:- June 2 purchased goods from surya electronics store, on credit each 50 tabels 400 each each Trade discount 15% June 10 purchased goods from ravindra electronic co. 120 dozen 80 per dozen 20 water 120 each Trade discount 10% Section B Financial Accounting Q14. What do you mean by outstanding expenses? 1 mark Q15. What are not for profit organization? 1 mark Q16. What do you mean by Cost of goods sold? 1 mark Q17. Receipts and payment A/C of friend Entertainment show that Rs 6800 were received by way of subscription for the year ended on march 31, mark Additional information 1. Subscription O/S as on march 31 st,2005 were Rs 6500
4 2. Subscription O/S as on march 31 st,2006 were Rs Subscription received in advance on march 31 st,2005 were Rs Subscription received in advance on march 31 st,2006 were Rs 2500 Q18 what is the need and importance of preparing balance sheet? 3 mark Q19. Do you think the value of transparency is important while preparation of financial statement of the company? 3 marl Q20. Explain main component used in computer? 4 mark Q21. Show the following information in financial 4 mark Statement of a not for profit organization Details Amount Match expenses 8,00,000 Match fund 4,00,000 Donation for match fund 2,40,000 Sale of match tickets 3,60,000 Q22.what are the main advantages of computerized accounting? 6 mark Q23. Draw the balance sheet of R Ltd. As at 31 st march 2016 from the following information: 6 mark (1) Cash in hand 11,200 (2) Sundary creditor 20,800 (3) Bill payable 3500 (4) Bill receivable 5300 (5) Sundary debtors 18,000 (6) Machinery as on april ,000 (7) Depriciation provided for the year 8500 (8) Furniture and fitness as on april ,000 (9) Depriciation provided for the year 2100 (10) Closing stock 15,400 (11) Proprietors capital account 90,000 (12) His drawing during the year 8000 (13) Net profit as per profit and loss account 31,000 Q24. Suresh started business on april with a capital of Rs 30,000. The following trial balance was drawn up from his book at the end of year 8 mark Particular Amount Particular Amount Drawing Plant and fixtures Purchases 4,500 8,000 1,16,000 Capital Sales Creditor 40,000 1,60,000 12,000
5 Carriage inward Wages Return inward Salaries Printing Advertisement Trade charges Rent Debtors Bill receivable Investment Discount Cash at bank Cash in hand 2,000 8,000 4,000 10, ,400 25,000 5,000 15, ,000 3,000 Bills payable 9,000 2, ,21,000 The value of stock as at 31 st march 2002was Rs 26,000. You are required to prepare his trading & profit & loss account for the year ended 31 st march 2002 and a balance sheet as at the date taking the following facts into account (1) Interest on capital is to be provided at 6% p.a. (2) An additional capital of Rs 10,000 was introduced by suresh on October 1,2001 (3) Plant and fixture are to be depreciated by 10%p.a. (4) Salaries outstanding on march 31 st,2002 amounted to be Rs 500 (5) Accrued interest on investment amounted to Rs 750 (6) Rs 500 are bad debts and a provision for doubtful debts is to created at 5% on the balance of debtors
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