ACCOUNTANCY XII-RBSE BOARD TEST PAPER -2018

Transcription

1 ACCOUNTANCY XII-RBSE BOARD TEST PAPER Max. Marks : 80 Duration : 3 Hrs. 15 Min. ijh{kkffkz;kas ds fy, lkeku; funsz'k % GENERAL INSTRUCTIONS TO THE EXAMINEES : 1. ijh{kkfkhz lozizfke vius iz'u i=k ukekad vfuok;zr% fy[kasa Candidate must write first his/her Roll No on the question paper compulsory. 2. lhkh iz'u vfuok;z gsaa All the questions are compulsory. 3. izr;sd iz'u dk mùkj nh xbz iqflrdk esa gh fy[kasa Write the answer to each question in the given Answer-Book only. 4. ftu iz'ukas esa vkurfjd [k.m gsaa mu lhkh ds mùkj,d lkfk gh fy[kasa For question having more than one part, the answers to those parts are to be written together in continuity. 5. iz'u i=k ds fgunh o vaxzsth :ikurj esa fdlh izdkj dh fojks/kkhkkl gksus ij fgunh Hkk"kk ds iz'u dks gh lgh ekuasa If there is any error / difference / contradication in Hindi & English versions of the question paper, the question of Hindi versions should be treated valid. 6. (i) ;g iz'u i=k 2 [k.mkas esa fohkdr gsa & v vksj ca This question paper contains two section - A and B. (ii) (iii) [k.m ^v* lhkh Nk=kkas ds fy, vfuok;z gsaa Section 'A' is Compulsory for all candidates. [k.m ^c* ds nks Hkkx gsa] izr;sd Hkkx eas lkr iz'u gsaa ijh{kkfkhz dks fdlh,d Hkkx ds lhkh lkr iz'ukas dks gy djuk gsaa Section 'B' has two portions. Every portion has a set of seven questions. Candidate can attempt only a set of seven question of any one portion. PAGE - 1

2 7. [k.m iz'u la[;k vad izr;sd iz'u v c vfkok Section Q. Nos. Marks per Question A B OR iz'u la[;k 22 ¼[k.M&v½ rfkk 30 ¼[k.M&c½ esa vkurfjd fodyi gsaa There are internal choices in Q. No. 22 (Section-A) and Q. No. 30 (Section-B). PAGE - 2

3 [k.m & ¼v½ SECTION - (A) Q 1.,d QeZ esa lk>snkjkas dh vf/kdre lnl;kas dh lhek D;k gsa \ What is maximum limit on number of partners in a firm? [ 1 ] Q 2. lk>snkj dh fuo`fùk ds le; iqlrdkas esa IykUV ` 50,000 ij fn[kk;k x;k gsa bldk ewy; ` 5,000 ls c<kuk gsa bl lecu/k esa ys[kk izfof"v dhft;sa At the time of retirement of a partner plant is shown in the books at ` 50,000. It is increased by ` 5,000, Prepare Journal entry for it. [ 1 ] Q 3. lk>snkj dh fuo`fùk ij la;qdr chek ikwfylh [kkrk fpv~bs esa fdl ewy; ij fn[kk;k tkrk gsaa tc lk>snkj bls fpv~bs esa fn[kkus dk fu'p; djrs gsaa At the time of retirement of a partner, at which value Joint life policy account is shown in Balance Sheet. When partners decide to show it in the books. [ 1 ] Q 4. fdlh ys[kk o"kz ds e/; lk>snkj dh e`r;q dh frffk rd mlds ykhkkas esa fglls dh x.kuk djus dh fof/k;kas ds uke fy[kksa Write down the name of methods from which share of profit of a deceased partner is calculated during the accounting year upto the date of the death of a partner. [ 1 ] Q 5. lekiu ij iqlrdkas es ugha fn[kk;s x;s nkf;ro dk Hkqxrku iqlrdkas esa ugh fn[kkbz xbz leifùk ls djus ij cukbz tkus okyh izfof"v fyf[k;sa At the time of dissolution, a liability which is not shown in the books is settled by asset, which is not shown in the books, write entry which is made for it? [ 1 ] Q 6. lkfj.kh,q ykxw gksus ij vfxze izkir ekax ij fn;s tkus okys C;kt dh nj fyf[k;sa Write down the rate of interest, which is given on calls-in-advance, when Table - F applies. [ 1 ] Q 7. ` 100 okys,d 12% _.ki=k dk fuxzeu `110 ij fd;k x;k ftldk 'kks/ku `120 ij fd;k tkuk gsaa _.ki=k fuxzeu dh,d izfof"v cukb;sa ¼fooj.k dh vko';rk ugha½ One 12% Denenture of ` 100 is issued at ` 110, which is redeemable at ` 120. Make a Journal entry for issue of debenture. (Narration is not required). [ 1 ] Q 8. ;fn izr;sd lg lkglh vius gh ys[ks fy[krk gs rks,d lg&lkglh }kjk m/kkj eky cspus ij izkir fcy dks csad ls Hkqukus ij fn;s tkus okys cês dks og viuh iqlrdkas esa fdl [kkrs esa fn[kk;sxk \ A co-venturer sold the goods on credit and received a bill, which is discounted by bank, in which account he will show, the discount on bill charged by the bank in his books. When each venturer incorporates his own transactions. [ 1 ] PAGE - 3

4 Q 9., o ch 3 : 2 esa ykhk ck Vrs gq, lk>snkj gsa lh dks ykhkkas esa ¼ Hkkx ds fy, izos'k nsrs le; dezpkjh {kfr iwfrz lap; dk 'ks"k ` 10,000 nkf;ro i{k esa fn[kk;k gqvk gsaa izos'k ds le; dh tkus okyh ys[kkadu izfof"v dhft;s] ;fn bl lecu/k esa vu; dksbz lwpuk ugha nh gksa ¼fooj.k dh vko';drk ugha½ A and B are partners sharing profit in the ratio of 3 : 2. At the time of admission of C for ¼ share, worksmen compensation reserve account is shown for ` 10,000 in liability side. Give the accounting entry for it, at the time of admission, if no other information is given. (Narration is not required) [ 2 ] Q 10. la;qdr lkgl,oa lk>snkjh esa dksbz pkj vurj fyf[k;sa Write down any four differences between joint venture and partnership. [ 2 ] Q 11. chtd ewy; ij eky dk izs"k.k djus ij] chtd ewy; esa 'kkfey ykhk ds izhkko dks lekir djus ds fy, izs"kd dh iqlrd esa cukbz tkus okyh pkj lek;kstu izfof"v;k nhft;sa ¼fooj.k dh vko';drk ugha½ When goods are consigned at invoice price, give four journal entries which is shown in the books of consigner to abolish the effect of profit element in invoice price. (Narration is not required) [ 2 ] Q 12., us ` 60,000 ds chtd ewy; dk eky izs"k.k fd;ka isz"k.kh us blesa ls vk/kk eky ` 30,000 esa rfkk 'ks"k eky ` 40,000 eas csp fn;ka og 5% lkeku; deh'ku o 20% vf/khkkoh deh'ku izkir djus dk vf/kdkjh gsaa lkeku; o vf/khkkoh deh'ku dh jkf'k dh x.kuk djksa A consigned goods of ` 60,000 at invoice price. Consignee sold half of goods at ` 30,000 and remaining goods for ` 40,000. He is entitled 5% general commission and 20% over-riding commission. Calculate the amount of general and over-riding commission. [ 2 ] Q 13. izkfir o Hkqxrku cukrs le; fueukafdr enksa dks bl [kkrs esa dgk ij fn[kk;k tk;sxk % (1) pkyw o"kz dk cdk;k osru (2) LFkk;h leifùk dh fcøh ij jkf'k (3) iqlrd [kjhn uxn (4) pkyw o"kz esa fofu;ksx ij vftzr C;kt tks cdk;k gsaa While preparing Receipts and Payments Account, where the following items are shown in this account : (1) Current year's outstanding salaries (2) Amount received on sale of fixed assets (3) Books purchased in cash (4) Interest earned on investment during year, which is still due. [ 2 ] Q 14. vk;&o;; [kkrk o fpv~bk cukrs le; fueukafdr enkas dks dgk ij fn[kk;k tk;sxk % (1) olh;r ls izkfir] (2) izos'k 'kqyd While preparing Income and Expenditure Account and Balance Sheet, where the following items will be shown : (1) Legacies (2) Entrance fees [ 2 ] PAGE - 4

5 Q 15. jf'e o fiuvq Øe'k% ` 50,000 o ` 30,000 dh iw th ds lkfk lk>snkj gsaa fueu ij fopkj djus ls iwoz QeZ dk ykhk ` 49,200, 31 ekpz 2017 dks lekir o"kz ds fy, FkkA (i) (ii) (iii) (iv) (v) iw th ij 5% okf"kzd nj ls C;kt fn;k tkuk gsaa jf'e dks foø; ij 2% deh'ku fn;k tkuk gs] foø; ` 2,00,000 gsa fiuvq dks forj.k ;ksx; ykhk dk 10% dfe'ku ¼bl dfe'ku o lap; ls iwoz½ fn;k tkuk gsaa ;g fu.kz; fd;k x;k fd fohkktu ;ksx; ykhk dk 10% lap; esa vurfjr fd;k tkosa jf'e us QeZ dks ` 20,000 _.k fnukad dks fn;k gsa ykhk&gkfu [kkrk ¼;fn vko';d gks½ rfkk ykhk & gkfu fu;kstu [kkrk 31 ekpz 2017 dks lekir gksus okys o"kz ds fy, cukb;sa Rashmi and Pintu are partners with capital of ` 50,000 and ` 30,000. The profit for the year ended 31st March 2017 amounted to ` 49,200 before considering the following: (i) Interest on capital is to be 5% p.a. (ii) Rashmi is allowed 2% commission on sales, was ` 2,00,000. (iii) (iv) (v) Pintu is allowed 10% on divisible profits (before charging his commission and reserve). It is decided to transfer 10% of divisible profit to Reserve Account. Rashmi had advanced a loan of ` 20,000 to firm on Prepare Profit and Loss Account (if necessary) and Profit and Loss Appropriation Account for the year ending 31st March, [ 4 ] Q 16. ih] D;w o vkj,d QeZ esa 2 : 2 : 1 esa ykhk ckavrs gq, lk>snkj gs QeZ us lhkh lk>snkjkas ds thou ij,d la;qdr thou chek ikwfylh ` 1,00,000 dh fnukad dks yha ikwfylh dk leiz.k ewy; bl izdkj gsa % dks 'kwu;] dks `3,000, dks ` 8,000,oa dks ` 10,000 A QeZ ` 7,000 okf"kzd izhfe;e izfro"kz 1 vizsy dks pqdkrh gsa ;fn izhfe;e dks fofu;ksx ekuk tkrk gsa rfkk D;q dh e`r;q dks gks xbza lhkh o"kksz ds fy, la;qdr chek ikwfylh [kkrk cukb;sa P, Q and R are the partners in a firm sharing in the ratio of 2 :2 : 1. The firm had taken a joint life policy for ` 1,00,000 on the lives of all the partners on The Surrender value of policy is as under : on Nil ; ` 3,000; ` 8,000 and on ` 10,000. The firm pays ` 7,000 annual premium every year on 1st April. If premium is treated as investment and Q died on Prepare Joint Life Policy Account for all the years. [ 4 ] Q 17. vkj],l o Vh,d QeZ esa lk>snkj gsaa 31 ekpz] 2017 dks QeZ dk fpv~bk fueu izdkj gs % fpv~bk 31 ekpz] 2017 dks nkf;ro jkf'k ¼`½ leifùk;k jkf'k (`) iw th% vkj 20,000 fofo/k leifùk;k 1,00,000,l 20,000 iw th % Vh 3,000 ysunkj 63,000 1,03,000 1,03, ekpz] 2017 dks Vh ds fnokfy;k gksus ij QeZ dk lekiu dj fn;k x;ka Vh ls dqn Hkh olwy u gks ldka QeZ dh leifùk;kas ls ` 40,000 olwy gq,a xkuzj cuke ejs fu;e ykxw gksus ij lekiu ij vko';d [kkrs cukb;sa olwyh dh gkfu lk>snkj uxn ugha ykrs gsaa PAGE - 5

6 Balance Sheet on 31st March, 2017 Liabilities Amount ¼`½ Assets Amount (`) Capital% R 20,000 Sundry Assets 1,00,000 S 20,000 Capital % T 3,000 Creditors 63,000 1,03,000 1,03,000 The firm is dissolved on 31st March, 2017, due to T became insolvent. None is realised from T. ` 40,000 is realised from the assets of the firm. Prepare necessary accounts on dissolution, when Garner vs. Murry rule applies. Loss on realisation is not brought in cash by the partners. [ 4 ] Q 18.,d deiuh ds vkffkzd fpv~bs esa fueufyf[kr enkas dks vki fdu 'kh"kzd o mi 'kh"kzdkas ds vurxzr fn[kk;sxsaa (1) v;kfpr ykhkka'k (2) izfrhkwfr izhfe;e (3) izlrkfor ykhkka'k (4) Lohd`fr;k (5) _.ki=k (6) vfxze ekax (7) dj ds fy, vk;kstu (8) iwoznùk chek Under which head and sub-head will you should the following items in the Balance Sheet of a company? (1) Unclaimed dividend (2) Securities Premium (3) Proposed dividend (4) Acceptances (5) Debentures (6) Calls-in-Advance (7) Provision for tax. (8) Prepaid Insurance [ 4 ] Q 19. ^ds* o ^oh* eky ds Ø; foø; ds fy, la;qdr lkgl esa izos'k djrs gs rfkk ykhk cjkcj&cjkcj ckavrs gsaa ^ds* us ` 40,000 dk eky [kjhnka ^oh* us Hkh ` 60,000 dk eky [kjhnka ^ds* us dqn eky ` 45,000 esa ^oh* us dqn eky ` 70,000 esa cspka 'ks"k eky ^ds* us ` 8,000 esa ys fy;ka izr;sd lkglh dsoy Lo;a ds ys[ks j[krk gsaa nksukas lkgfl;kas fd iqlrdkas esa vko';d [kkrs cukb;s rfkk la;qdr lkgl O;ogkjkas ds ykhk&gkfu dh x.kuk gsrq Hkh vko';d [kkrk cukb;sa 'K' and 'V' entered into joint venture to purchase and sales of goods, sharing profit in equal ratio. 'K' purchase goods for ` 40,000. 'V' also purchased goods for ` 60,000. 'K' sold part of goods for ` 45,000 and 'V' sold part of goods for ` 70,000. Remaining goods is taken by 'K' for ` 8,000. Each venturer records his own transactions only. Prepare necessary account in the books of both venturers and also prepare necessary account to calculate the profit and loss of Joint venture transactions. [ 4 ] PAGE - 6

7 Q 20. dj.k us 100 lkbzfdysa LohVh dks `2,000 izfr lkbzfdy ds ewy; ij izs"k.k ij HksthA ekxz esa 10 lkbzfdysa nq?kzvuk xzlr gks xbz rfkk Ø; ewy; ¼ buls olwy gqvka izs"k.kh us 70 lkbzfdyas `2,500 izfr lkbzfdy dh nj ls csp nh rfkk eky izkir gksus ij ` 1,800 pqaxh ds o ` 2,000 foø; O;; ;qdk;sa chek deiuh ls gkfu ds ` 10,000 olwy gq,a vlkeku; gkfu o fcuk fcds LVkWd dk ewy;kadu dhft;sa izs"kd us ` 5,000 izs"k.k O;; ds pqdk;sa Karan sent 100 cycles to ` 2,000 per cycle on consignment. On the way 10 cycles are destroyed and ¼ of the purchase price is received from them. Consignee sold 70 ` 2,500 per cycle and paid octroi ` 1,800 and selling exepnses ` 2,000 after receiving the goods. ` 10,000 is realised from insurance company for loss. Calculate value of abnormal loss and unsold stock. Consigner paid ` 5,000 for consignment expenses. [ 4 ] Q 21. fueukafdr lwpukvkas ls 31 ekpz] 2017 dks lekir gksus okys o"kz ds vk;&o;; [kkrs o ml fnu dks cuk;s tkus okys fpv~bs esa [ksy lecu/kh lwpukvkas dks n'kkzb;sa izkjfehkd [ksy dks"k 3,00,000 12% [ksy dks"k fofu;ksx ¼izkjfEHkd½ 1,50,000 o"kz ds nksjku [ksy ij fd;s x;s O;; 1,00,000 o"kz ds nksjku [ksy dk;ksz ds fy, izkir nku 40,000 ` o"kz ds vfure fnu ` 1,00,000 ewy; dh Vsfcy & Vsful dh Vscy nku eas izkir dh 15,000 Vsfcy Vsful Vscy ij ewy; âkl nj 10% okf"kzd gsaa From the following information, calculate the amount which will be shown in Income and Expenditure Account for the year ending 31st March 2017 and in Balance Sheet on that for sports events. Opening Games fund 3,00,000 12% Games fund Investment (opening) 1,50,000 Expenses on games during the year 1,00,000 Donation received for games during the year 40,000 On the last date of the year a table for Table-Tennis received as donation worth ` 1,00,000 Interest received from fund Investment 15,000 Depreciation is 10% per annum on the value of table of Table Tennis [ 4 ] ` PAGE - 7

8 Q 22., o ch 2 : 1 ds vuqikr esa ykhk ckavrs gsaa 31 ekpz] 2017 dk fpv~bk fueu izdkj gsa & [ 6 ] fpv~bk 31 ekpz 2017 dks nkf;ro jkf'k ` leifùk;k jkf'k ` ysunkj 21,000 csad 10,000 lkeku; lap; 9,000 nsunkj 30,000 iw th % v 40,000 LVkWd 20,000 c 30,000 70,000 Hkou 30,000,dLo 10,000 1,00,000 1,00,000 1 vizsy 2017 dks lh dks lk>snkjh esa lfeefyr fd;k x;ka u;k ykhk fohkktu vquikr 3 : 2 : 1 gksxka fueukafdr lek;kstukas ds ckn lh QeZ esa vius fglls ds vuqlkj iw th uxn ykrk gsaa (1) lh [;kfr ds fy, ` 10,000 uxn ykrk gsa (2) Hkou dk ewy; ` 35,000 vkadk x;ka (3) iqjkuk VkbZijkbZVj ftldk ewy; ` 2,000 gsa iqlrdkas esa ugha fy[kk gs bls vc iqlrdkas esa fy[kuk gsaa (4),dLo dk ewy; 'kwu; gsaa iquewzy;kadu [kkrk] iq th [kkrs o ubz QeZ dk fpv~bk cukb;sa vfkok,dl] okbz rfkk tsm 3 : 2 : 1 ds vuqikr esa ykhk ckavrs gsa 31 ekpz 2017 dk fpv~bk fueukuqlkj g gsa & fpv~bk 31 ekpz 2017 dks nkf;ro jkf'k ` leifùk;k jkf'k ` ysunkj 12,000 csad esa jksdm 10,000 iw th %,Dl 38,000 nsunkj 20,000 okbz 30,000 LVkWd 30,000 tsm 20,000 88,000 e'khujh 40,000 1,00,000 1,00,000 bl frffk dks tsm vodk'k xzg.k djrk gsaa 'ks"k lk>snkjkas dk u;k vuqikr 5 : 4 gksxka fueukafdr 'krsz r; gqbz % (1) e'khujh dk ewy; 10%?kVk;k tkosa (2) LVkWd ` 28,000 rd de fd;k tkosa (3),Dl rfkk okbz us fu.kz; fy;k fd mudh iw th muds u;s ykhk fohkktu esa gksxh blds fy, lk>snkj uxn yk;asxs vfkok ys tk;asxsa (4) QeZ dh [;kfr dk ewy;kadu ` 54,000 fd;k x;k rfkk fcuk [;kfr [kkrk [kksys [;kfr dk lek;kstu djuk gsaa (5) tsm dks vodk'k xzg.k ij ` 8,000 uxn fn;s x;s 'ks"k jkf'k mlds _.k [kkrs esa glrkurfjr dh xbza mijksdr lwpukvkas ls iqu% ewy;kadu [kkrk] iw th [kkrs o u;k fpv~bk cukb;sa PAGE - 8

9 A and B are sharing profit in the ratio of 2 : 1. The Balance Sheet as on 31st March, 2017 is as follows: Balance Sheet as on 31st March, 2017 Liabilities Amount ` Assets Amount ` Creditors 21,000 Bank 10,000 General Reserve 9,000 Debtors 30,000 Capital % A 40,000 Stock 20,000 B 30,000 70,000 Building 30,000 Patents 10,000 1,00,000 1,00,000 They admitted C into partnership on 1st Apirl, New Profit sharing ratio will be 3 : 2 : 1. C brings in proportionate capital after the following adjustments : (1) C brings ` 10,000 in cash as his share of Goodwill. (2) Building is valued at ` 35,000. (3) There is an old typewriter valued ` 2,000. It does not appears in the books of the firm. It is now to be recorded. (4) Patents are valueless. Prepare Revaluation Account, Partners Capital A/c and the Balance Sheet of new form. OR X, Y and Z sharing profits in the ratio of 3 : 2 : 1. The Balance Sheet as on 31st March 2017 is as follows : Balance Sheet as on 31st March, 2017 Liabilities Amount ` Assets Amount ` Creditors 12,000 Cash at Bank 10,000 Capital% X 38,000 Debtors 20,000 Y 30,000 Stock 30,000 Zw 20,000 88,000 Machinery 40,000 1,00,000 1,00,000 Z retires on the above date and the new profit sharing ratio between remaining partners will be 5 : 4. Following terms were agreed: (1) Machinery be reduced by 10%. (2) Stock is reduced to ` 28,000 (3) X and Y agreed that their capitals will be adjusted in their new profit sharing ratio, by bringing in or paying cash to the partners. (4) Goodwill of the firm be valued at ` 54,000 and adjustment in this respect be made without raising Goodwill A/c. (5) Z is paid ` 8,000 on the date of retirement in cash and the remaining amount is transferred to his loan account. From the above infrormation, prepare Revaluation Account, Capital Account and new Balance Sheet. PAGE - 9

10 Q 23. vkj fy0 us ` 20,000 lerk va'k ` 100 okys ` 120 izfr va'k ij tkjh fd;sa Hkqxrku bl izdkj ns; gs % vkosnu ij ` 10 izfr va'k] cavu ij ` 40 izfr va'k ¼izhfe;e lfgr½] 'ks"k izfke o vfure ekax ija vkosnu ij izkir vkf/kd; jkf'k dk iz;ksx cavu o izfke o vfure ekax ij ns; jkf'k;kas ds fy, fd;k tkrk gsaa ;fn dksbz vkcavu ugha fd;k gsa rks lelr jkf'k yksvkuh gsaa ` 33,000 va'kkas ds fy;s vkosnu izkir gq,a ` 12,000 va'kkas ds vkosndkas dks ` 2,000 va'k vkcafvr fd;s] ` 3,000 va'kkas ds vkosndksa dks iwjh jkf'k yksvkbz xbz 'ks"k vkosndkas dks iw.kz cavu fd;k x;ka lelr ns; jkf'k;k rfkk le; izkir gks xbza mijksdr O;ogkjkas ds fy, deiuh dh iqlrdkas esa lhkh izfof"v;k dhft;sa ¼fooj.k dh vko';drk ugha½ R Ltd. issued ` 20,000 equity shares of ` 100 each at ` 120 per share. Amount is payable : on application ` 10 per share, on allotment ` 40 per share (including premium) remaining with first final call. Overpayments on application were to be applied towards sums due on allotment and first and final call. Where no allotment was made, money was to be refunded in full. Application for ` 300,000 shares were received. Applicants for ` 12,000 shares were alloted only ` 2,000 shares and applicants for ` 3,000 shares was refunded their amounts in full. Full allotment was made to remaining applicants. All the money due was received in full within time. Make all the journal entries to record the above transactions in the books of company. (Narration is not required) [ 6 ] SECTION - B [k.m c ds nks Hkkx gs] izr;sd Hkkx esa lkr iz'u gsa ijh{kkffkz;ksa dks fdlh,d Hkkx ds lkr iz'uksa dks gy djuk gsa Section B has two portions. Every portion has a set of seven questions. Candidate can attempt any set of seven questions of any one portion. Q 24. {ksfrt o yecor fo'ys"k.k esa dksbz nks vurj fy[kksa State any two differences between Horizontal analysis and Vertical analysis. [ 1 ] Q 25. ;fn pkyw nkf;ro 1,50,000 ` gsa rfkk pkyw vuqikr 3 : 1 gks rks pkyw leifr;ka Kkr djksa If current liabilities ` 1,50,000 and current ratio is 3 : 1, then calculate current assets. [ 1 ] Q.26 ifjpkyu ls vk; dh lwpuk fueukuqlkj gsa o"kz dks vk/kkj ekurs gq, o"kz rd gq, ifjorzuksa ds ekiu gsrq izo`fr izfr'kr Kkr djks % ¼yk[kksa ` esa ½ o"kz ifjpkyu esa vk; Following are the information with regard to revenue from operations. Taking base , upto calculate trend percentage for measuring the changes. (` in Lakhs) Year Revenue from oprations [ 2 ] PAGE - 10

11 Q.27,Dl fy- dh iqlrdksa ls 31 ekpz 2017 dks fueu 'ks"k fy;s x;s O;kikfjd izki; vkorz vuqikr Kkr djks % lapkyu ls dqy ldy vkxe ` 2,00,000; lapkyu ls uxn vkxe ` 30,000; lapkyu ls vkxe okilh ` 10,000; izknsunkj ` 50,000; vfure nsunkj 30,000 ` A The following balances are extracted from the books of x Ltd. on 31st March, Calculate Trade receivables Turnover ratio. Total gross revenue from operations ` 2,00,000; Cash revenue from operations ` 30,000; Revenue from operations return ` 10,000; opening debtors ` 50,00; closing debtors ` 30,000. [ 2 ] Q.28 lh fy- ds 31 ekpz 2016 o 2017 dks lekir gksus okys o"kz ds vk; fooj.k ¼ykHk&gkfu fooj.k½ uhps fn;s x;s gsaa lekukdkj vk; fooj.k cukb;sa fooj.k uksv l- 31 ekpz ekpz 2016 ` ` I vk; lapkyu ls vkxe ¼'kq) fcøh½ 24,00,000 20,00,000 II O;; v½ O;kikfjd jgfr;s dk Ø; 16,00,000 12,00,000 c½ jgfr;s esa ifjorzu 2,00,000 2,00,000 l½ ewy; Ðkl 2,00,000 2,40,000 n½ vu; O;; 1,00,000 1,60,000 dqy O;; 21,00,000 18,00,000 III dj ls iwoz ykhk (I-II) 3,00,000 2,00,000 IV?kVkb;s % vk;dj 90,000 60,000 V dj i'pkr~ ykhk (III-IV) 2,10,000 1,40,000 Income statement (statement of profit and loss) for the year ending 31st March, 2016 and 2017 of C Ltd. are given below. Prepare common size. Income statement. Particulars Note. No. 31st March st March 2016 ` ` I Income Revenue from operations (Net sales) 24,00,000 20,00,000 II Expenses a) Purchases of stock-in-trade 16,00,000 12,00,000 b) Change in Inventories 2,00,000 2,00,000 c) Depreciation 2,00,000 2,40,000 d) Other expenses 1,00,000 1,60,000 Total expenses 21,00,000 18,00,000 III Profit before tax (I-II) 3,00,000 2,00,000 IV Less : Income Tax 90,000 60,000 V Profit after tax (III-IV) 2,10,000 1,40,000 [ 4 ] PAGE - 11

12 Q 29. ys[kkadu easa usfrdrk ds dksbz pkj L=kksr fy[kksa Write any four ethics in Accountancy. [ 4 ] Q 30. fueukafdr lwpukvksa ls vxzfyf[kr vuqikr Kkr djks % [ 6 ] i) pkyw vuqikr ii) iii) iv) ldy ykhk vuqikr ifjpkyu vuqikr 'kq) ykhk vuqikr v) fofu;ksx ij izr;k; l;a=k o e'khu ` 10,00,000; xsj pkyw O;kikfjd fofu;ksx ` 4,00,000; pkyw leifr;k ` 8,00,000; pkyw nkf;ro `4,00,000; ifjpkyu ls vkxe ` 24,00,000 Ø; ` 15,00,000; izk- LdU/k ` 1,90,000; vfure LdU/k ` 1,80,000; etnwjh ` 90,000; dk;kzy; osru ` 80,000; _.k i=kksa ij C;kt ` 20,000; vk;dj ` 40,000. vfkok fueukafdr lwpukvksa ls pkyw vuqikr] Rofjr vuqikr] _.k&lerk vuqikr] LokfeRo vuqikr,oa 'kks/ku {kerk vuqikr Kkr djks% pkyw nkf;ro ` 1,00,000; iwath ` 5,00,000; lkeku; lap; ` 1,00,000; ykhk gkfu [kkrs dk ØsfMV 'ks"k ` 1,00,000; 10% _.k&i=k ` 3,00,000; xsj&pkyw leifr;k ` 7,00,000; LdU/k ` 2,00,000; O;kikfjd izki;rk, ` 1,50,000; uxn o uxn rqy; ` 50,000. Calculate the following ratios with the help of the information given below : i) Current Ratio ii) iii) iv) Gross Profit ratio Operating ratio Net profit ratio v) Return on investment Plant and machinery ` 10,00,000; Non current investment trade ` 4,00,000; Current Assets ` 8,00,000; Current liabilities ` 4,00,000; Revenue from operations ` 24,00,000; Purchases ` 15,00,000; opening stock ` 1,90,000; Closing stock ` 1,80,000; Wages ` 90,000; Office salaries ` 80,000; Interest on Debentures `20,000; Income tax ` 40,000. OR From the following information, calculate current ratio, quick ratio, Debt-equity ratio, proprietory ratio and solvency ratio. Current liabilities ` 1,00,000; Capital ` 5,00,000; General reserve ` 1,00,000; Credit Balance of P & L Account ` 1,00,000; 10% Debentures ` 3,00,000; Non current Assets ` 7,00,000; Stock ` 2,00,000, Trade receivables ` 1,50,000; Cash and Cash equivalents ` 50,000. vfkok@or PAGE - 12

13 [k.m&c SECTION - B Q 24. dei;wvjhd`r ys[kk iz.kkyh D;k gsa \ What is computerised accounting system? [ 1 ] Q 25. MkVk ekwmy D;k gs \ What is data Model? [ 1 ] Q 26.,Dly LizsM 'khv ls vki D;k le>rs gsa \ What do you mean by Excel spread sheet? [ 2 ] Q 27. LizsM 'khv,oa odz cqd esa vurj fyf[k;sa Write difference between spread sheet and work book. [ 2 ] Q 28. dsunzh; izkslsflax bdkbz ls vki D;k le>rs gsa \ What do you mean by central procession unit? [ 4 ] Q 29. MsVk csl esustesav fllve ds rùoksa dks le>kvksaa Explain components of Data Base Management System. [ 4 ] Q 30. LizsM 'khv dk ys[kkadu esa iz;ksx laf{kir esa le>kb;sa [ 6 ] vfkok,e-,l-,dly 'khv dh fo'ks"krkvksa dks le>kb;sa Explain application of spread sheet in Accounting in brief. OR Explain the features of M.S. Excel spread sheet. PAGE - 13