SHRI VIDHYABHARATHI MATRIC HR.SEC.SCHOOL
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1 t et t et STD: XI - arts w SHRI VIDHYABHARATHI MATRIC HR.SEC.SCHOOL SAKKARAMPALAYAM, AGARAM (PO) ELACHIPALAYAM TIRUCHENGODE(TK), NAMAKKAL (DT) PIN Cell : , t t COMMON QUARTERLY EXAMINATION 2018 t t TIME 2.30HRS Date: ACCOUNTANCY ANSWER KEY MARKS : 90 CHOOSE THE CORRECT ANSWER t et t t 1. c)balance sheet 2. C)business entity concepts w t t t t 3. d)the Institute of chartered Accounts of India 4. a)dual aspect 5. d)rs.80, d)representative personal A/c 7. B)Debit balance 8. d)all accounts 9. c)suspense accounts 10. d)journal proper 11. d)both a and b 12. a)the expenses relating to postage and conveyance 13. c)bank statement and bank column of the cash book 14. a)real time Gross settlement 15. a)may a)cash discount 17. a)increasing Assets and Decreasing Assets 18. b)rs c)chandru, building,wages 20. b)1494 t et t et t et t et t et t t t t t t t t t t w t t t t section -a 20X1=20 t t t t t t t t t t t t t t t t t t t t t t t t section -B 7x2 =14 Answer any seven question in which question no 21 compulsory 21. Meaning of accounting: Accounting is the systematic process of identifying, measuring, recording, classifying, summarising, interpreting and communicating financial information. Accounting gives information on: (i) the resources available (ii) how the available resources have been employed and (iii) the results achieved by their use. t et t et t t t t t t t t t t t t 22. Types of cash book The main cash book may be of various types and following are the three most common types. t et t et t t t t t t (i) Simple or single column cash book (only cash column) (ii) Cash book with cash and discount column (double column cash book) (iii) Cash book with cash, discount and bank columns (three column cash book). t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 1 t
2 w 23. Invoice Invoice is used for credit purchases and credit sales. The date, amount and details of credit purchases and credit sales are given in the invoices. Invoice is generally prepared by the seller in three copies. The first copy is given to the purchaser, the second copy is sent along with the goods for checking and the third is retained by the seller and used as the source document for recording the transaction. 24. ASSETS LIABILITIES CAPITAL 1. 30,000 20,000 10, ,000 25,000 30,000 t et t et t et t t t t t t Personal A/c 2. Real A/c 3.Personal A/c 4.Nominal A/c 26. Journal Entry t et t t a) Cash A/c Dr 1,00,000 To Charles capital A/c 1,00,000 (Charles started busines with cash) b) BankA/c Dr 50,000 To Hari 50,000 (Payment received from Hari through NEFT) 27. Purchase book Date Particulars I Amount Rs. Jan -1 Sumathi A/c 17,800 Jan -8 Devi A/c 12,200 Total = 30, Single Column Cash Boob of Mr.kanagasabai Date Receipts Amount Date Payments Amount May 1 To Balance b/d 40,000 May 18 By Bank 12,000 May 5 To Swathi A/c 4,000 May 31 By Balance c/d 32,000 44,000 44,000 June - 1 To Balanced b/d 32,000 t et t et t et t et t et t t t t t t t t t t 29. a)cash - Debit b)discount received - Credit c)land - Debit d)sundry creditors - Credit 30. a)journal proper b)purchase book t et t et t et t t t t t t w t t t t t t t t t t t t t t t t t t t t t t t t w t t t t t t t t t t t t t t t t t t t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 2 t
3 w section -C 7x3 =21 Answer any seven question in which question no 31 compulsory 31. Journal Entry 2018 March -1 Cash a/c Dr 60,000 To Manohar s Capital 60,000 (Manohar startered business) t et t et t et t et t t t t March 2 Furniture A/c Dr 10,000 To Cash A/c 10,000 (being furniture purchase) March 3 Purchase A/c Dr 25,000 To cash A/c 25,000 (Bought goods for cash) March 4 Rent A/c Dr 500 t t t t (Being rent paid) 32. Golden Rules of Accounting Personal Accounts Debit : The receiver Credit : The giver t et t et To Cash A/c 500 t t Real Accounts Debit : What s comes in Credit : What s goes out t t w t t t t t t t t t t t t Nominal Accounts Debit : Expenses and loss Credit : Income and Gains 33. Assets Accounting Equation Liabilities Particulars Cash Stock = Capital Murugan commenced business (+)80,000 = (+)80,000 purchased goods for cash (-)30,000 (+)30,000 = ---- (+)50,000 (+)30,000 = (+)80,000 Paid salary (-)5000 = (-)5000 (+)45,000 (+)30,000 = (+)75,000 t et t et t et t t t t t t t t t t t t 34. Journal Entry 2018 Sep - 1 Cash A/c D/r 90,000 To Banu s Capital A/c 90,000 (Commenced business with cash) Sep- 5 Cash a/c Dr 4,000 To Rent A/C 4,000 (Rent received) Sep -12 Purchase A/c D/r 6,000 To cash A/c 6,000 (Furniture purchased ) t et t et t et t t t t t t t t t t t t w t t t t t t t t t t t t t t t t t t t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 3 t
4 t et t et w w Ledger Accounts of Banu as on 2018 Cash Accounts Date Particular Amount Date Particular Amount To Banu capital 90, By Purchase A/c 6, To Rent a/c 4, By Balance c/d 88,000 t t t t 94,000 94, To balance b/d 88,000 t t t t 35. Trial balance Particulars Debit Credit Purchase 100,000 Bank loan 75,000 Debtors 1,50,000 Stock 35,000 Sales 1,50,000 Creditors 50,000 Cash 90,000 Capital 1,00, Total 3,75,000 3,75, t et t et t et t t t t t t t t t t t t w t t t t t t t t t t 36. Sales Book Date Particulars Amount May-2 karan &co., 100 x , x ,000 May -7 Veeran &sons., 10x ,000 May -16 Jain & sons 50 x , Total 1,09, Dr Simple Column Cash Book Cr Date Receipts Amount Date Payments Amount June -1 To Balance b/d 50,000 June -8 By Rent A/c 4,000 June -14 To Sales A/c 10,000 June 10 By Printers A/c 7,500 June 17 To Commission A/c 6000 June 11 By Purchase A/c 15, June 30 By balance c/d 39, ,000 66, July -1 To balance b/d 39,500 t et t et t et t et t et t et t et t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 4 t
5 38. Difference between Cash discount and Trade discount Basis Cash discount Trade discount 1. Purpose Cash discount is allowed to encourage the buyers of goods to make payment at an early date. t et 2. Time of allowance Cash discount is allowed by the seller or creditor to the buyer or debtor at the time of making payment. t et 3. Amount of discount Cash discount is related to time. The earlier the payment, the more will be the cash discount. t et t et 39. Opening Entry Particulars Debit Credit Cash A/c dr 40,000 Stock A/c dr 50,000 Debtors A/c dr 20,000 Machinery A/c 40,000 To Creditors A/c 10,000 To Vinothini s Capital A/c 1,40,000 (Being assets & liabilities brought in to the business) t et t et 40. Bank Reconciliation Statement Particulars Amount Debit balance as per bank statement 2500 less: Cheque deposited not credited 10,000 payments through net banking , t et t et Trade discount is allowed to encourage buyers to buy goods in large quantities. Trade discount is allowed by the seller to the buyer when goods are sold. Trade discount is generally related to the quantity of purchase or sale. The more the purchases, the more will be the rate and amount of discount. Balance as per cash book (-) section -D 7x 5=35 Answer ALL THE question 41. a) (Actually this Question is wrong) Assets liabilities Particulars Cash Stock Bank Furniture Debtors Capital t et Started business = t et Opened a Bank Account t et Purchased furniture by t et w t t t t t t t t t t t t t t t t t t t t = = t t -20,000 w t t t t t t t t t t t t t t t t t t t t t t +20,000 w t t t t t t t t t t t t t t t t t t t t t t -10, , ,000 = +40,000 t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 5 t
6 Sold goods to Ravi costing Rs 10,000 for Rs 15,000 t et Bank charges t et t et t et t et t et t et t et w w -10, , ,000-10, ,000 t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page , , , ,000-10, , , , ,500 t t t t Balance sheet for the year ended Liabilities Amount Assets Amount capital 44,500 Cash Stock Bank Furniture Debtors 10,000 10,000 29,500 20,000 15,000 44,500 44,500 t t t t t t t t b) Journal Entry 2015 Mar 1 Cash A/c Dr 5,00,000 To capital A/c 5,00,000 (capital introduced) Mar 3 Purchase A/c Dr 50,000 To Cash A/c 50,000 (Goods purchase) t t t t t t t t Mar 7 Cartage A/c Dr 1500 To cash A/c 1500 (Cartage paid) Mar 15 Suresh A/c Dr 40,000 To sales A/c 40,000 (Sold goods to suresh) Mar 20 Computer A/c Dr 30,000 To Cash A/c 30,000 (computer purchase) t t t t t t t t 42. a) Ledger accounts t et t et t et t et t t t t w t t t t t t t t t t t t t t t t t t I. Cash Accounts To capital A/c 25, By bank A/c 12, By purchase 5, By balance c/d 7,500 25,000 25, To balance C/d 7500 II.Capital Accounts To Balance C/d 25, By Cash A/c 25,000 25,000 25, By Balance C/d 25,000 t t t t t t t t t t t t t t t t t t t
7 t et t et t et t et t et t et t et t et t et t et t et t et w III. Bank Accounts To Cash A/c 12, By Furniture A/c 2, By Balance c/d 10, ,500 12, To Balance b/d 10,500 IV.Furniture Accounts t t t t To Bank A/c By Balance c/d To Balance b/d 2000 V.Purchase Accounts To Cash A/c By DrawingsA/c By Balance c/d 4,500 t t t t To balance b/d 4500 VI.Sales Accounts To balancec/d By Vasu A/c By Balance b/d 4000 t t t t VII.Vasu Accounts To sales A/c By balance c/d To balance b/d 4000 VIII.Drawings Accounts To purchase A/c By balance c/d 500 t t To balance b/d 500 t t w t t t t t t t t t t t t t t t t b) Journal Entry 2016 Oct 1 Cash A/c Dr 3,00,000 To Capital A/c 3,00,000 (Bought goods for cash) Oct 2 Purchase A/c Dr 1,00,000 To Rajiv A/c 1,00,000 (Bought goods from Rajiv) Oct 3 Bank A/c Dr 2,00,000 To Cash A/c 2,00,000 (Bought goods from Rajiv) t t t t t t t t t t t t t t t t w t t t t t t t t t t t t t t t t t t t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 7 t
8 t et t et w Oct 20 Cash A/c Dr 1,00,000 To Bank Loan A/c 1,00,000 (Loan borrowed from bank) Oct -22 Drawings A/c Dr 800 To Bank Loan A/c 800 (Withdrew from bank for personal use) Oct 23 Rajiv A/c Dr 1,00,000 To Bank A/c 99,000 To Discount A/c 1000 (Paid to Rajiv in full settlement through NEFT) t t t t 43. a) Trial balance Particulars Debit Credit Cash at Bank 12,500 Opening Stock 25,000 Insurance 1500 Purchase 45,000 Wages 1750 Discount Received 1,675 Postage 425 Bill Payable 5,600 Capital 20,000 Sales 58, Total 86,175 86, t et t et t et t et t et t t t t t t t t w t t t t t t t t t t t t b) Ledger accounts t t t t w t t t t t t t t t t t t t t I. Cash Accounts To Raja capital A/c 50, By purchase A/c 4, To Sales A/c 8, By balance c/d 54,000-58,000 58, To balance C/d 54,000 II. Capital Accounts To Balance b/d 50, By Cash A/c 50,000 50,000 50, By Balance b/d 50,000 III. Sales Accounts To Balance c/d 17, By Cash A/c 8, By Devi A/c ,000 17, By Balance b/d 17,000 t et t et t et t et t et t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 8 t
9 w IV. Devi Accounts To Sales By Balance c/d 9, By balance b/d 9,000 V. Purchase Accounts To Cash A/c By Balance c/d 9,000 t et t et t t t t to Shanthi A/c 5000 w t t t t By Balance b/d 9,000 VI. Shanthi Accounts To Balance c/d By Shanthi A/c By Balance b/d 5,000 t et t et t t t t t t t t 44. a) In the books of M/s Ponni &co., Sales book Date Particulars Invoice no Total Senthil 68 20, Madhavan 74 12, Kanagasabai 78 7,500 Total 40,800 Sales returns book Date Particulars Credit Note No Total Senthil 7 1, Madhavan 11 1,800 Total 3,300 t et t et t et t et t t t t t t t t t t t t t t t t ( b) Purchase book t et t et w t t t t t t t t t t t t t t t t Date Particulars Invoice Amount Amount Rs No. Rs Karthick Electronic Co., 10 XRs ,000 10,000 35,000 5x Rs Khaithan Electric Co., 18,000 18,000 3xRs Polar Electric Co., 20,000 20,000 Total 73,000 t t t t t t t t t t t t 45. a)dr Double Column Cash Book of Ahamed Cr Date Particulars Discount Cash Date Particulars Discount Cash allowed received To Balance b/d 37, By Velan A/c ,850 t et t t t t t t To SalesA/c 33, By Drawings 4,800 t et t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 9 t
10 To Perumal A/c , By Bank A/c 22,700 t et By Balancec/d 46,150 Total ,500 Total , To Balance b/d 46,150 b)dr. Three Column Cash Book Of Ramachandran Cr. t et Date particular D.A Cash Bank Date Particul1ar D.R Cash Bank To balance b/d 25,000 75, By bank A/c To cash By purchase A/c To Manickam A/c By janaki A/c , To sales A/c By balance c/d 32,800 65, ,800 80, ,800 80, To Balance b/d 32,800 65,500 t et t et 46) a) Dr Petty Cash Book Cr. t et Receipts Date Particulars Total Postage Printing & Carriage Office Ref payments & Telegram Stationery & Travelling Expenses 2, Jul 1 To Cash A/c 7 By Writing pads A/c By White papers A/c By Auto Charges A/c By Wages A/c By Postal A/c By Stationary A/c By Tea Expenses A/c , By Balance c/d 740 2,000 2, To Balance b/d To cash t et t et t et b) t et t et w t t t t t t t t t t t t t t t t Bank Reconciliation Statement Particulars Balance as per cash book Add: Customer has deposited into bank directly t t Less: Cheques deposited but no cleared t t Balance as per Bank statement w t t t t t t t t t t t t t t t t t t t t 47) a) Journal Entries of Sundar t et t et w t t t t t t t t t t t t t t t t Amount 7, t t 7,930 1,000 t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 10 t 6, Cash A/c Dr. 2,00,000 To Sundar s Capital A/c 2,00,000 (Commenced business with cash) Purchase A/c Dr. 80,000 80,000 To X and Co. A/c (Purchased goods from X and Co. on credit) t t t t t t t t t t t t
11 t et t et t et Bank A/c Dr. To Cash A/c (Being opened an account with bank) Bank A/c Dr. To Sales A/c (Goods sold and paid through net banking) Ashish A/c Dr. To Sales A/c (Goods sold and paid through credit card) Ashish A/c Dr. To Sales A/c (Goods sold to Ashish on credit) Cash A/c Dr. To Bank A/c (Money drawn from bank for office use) 47) b) Bank Reconciliation Statement t et t et BY: t et t et t et t et t et t et t et w t t t t t t w t t t t t t w 50,000 50,000 SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL , Page 11 t 5,000 t t 7, ,000 5,000 7,000 t t 700 1,000 t t Particulars Amount Amount Balance as per cash book Less: Cash deposited into bank not entered in cash book Cheques issued Bank charges 5,500 7, , ,700 Overdraft as per bank statement -2,200 t t t t t t t t t t t t t t t t t t SHRI VIDHYABHARATHI MAT. HR. SEC. SCHOOL, sakkarampalayam, agaram(p), elachipalayam, THIRUCHENGODU(tk), NAMAKKAL(dt) PH: , , t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t t
SHRI VIDHYABHARATHI MATRIC HR. SEC. SCHOOL
c.co c.co c.co SHRI VIDHYABHARATHI MATRIC HR. SEC. SCHOOL SAKKARAMPALAYAM, AGARAM (POST), ELACHIPALAYAM TIRUCHENGODE (TK), NAMAKKAL(DT) 67 0 CELL: 996-177, 944-177 XI - STANDARD ACCOUNTANCY COMMON HALF
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