Gujarat University 2005 B.Com Third Year - Adv Account & Auditing -V-Hindi - Question Paper
Seat No:..............
Advanced Accounting & Auditing Paper-V
Time : 3 Hours] [Total Marks : 70
: (1) it Tt % f%> sref % fi
(2) #ft fwfr % rlT <% it '3rTT f%l Tf fFf i I
flmFT-I
1. cff. 31-3-2004 %f TjTfT *N> fT. ff Tf fTrMT MdRd fi 12
PdcUI .
dMlfad zfff 22,00,000
f 4,00,000
10,00,000
H"nFf "i 7,00,000
%lt 5,00,000
-frfcf (Reserves) ff-m 4,00,000
fTffq (Deposits) 30,00,000
3-TC (Borrowings) 2,00,000
f ife fmf-f 3,00,000
rf%> Yfa #T RBI Tf 5,00,000
f t%f Tf YfBf 3,00,000
foffff 4,00,000
OORN- 36,00,000
wft fTXff 4,00,000
f 1,00,000
-T <T"T-ii< :
fTtfffffcf ffof-n-f %t-T i :
(a) <>ofliM tt fold U| ifTTf (Reserves) :
80,000 . urcffrf ir- 100% r tfi
2,00,000 . %t wtt HTfirfTf tt 10% %t if'i
(b) %R % f< ura-T-T 2,00,000 R). I
(c) %T-f-T TRT Tffrft TTTt cT-TTf-T%r -TFTf (Statutory Reserves) I
fRkfT TT-T%5Tt RT ff%FT fwT-T %Ff-T 1949 % -fFTf MRf RT TT Form B 3 FfTT-FTf-T TTtTT #R Form A TT fiTfT-icTR (Balance Sheet) ffTTR %fMl
raT
(A) Rff$RT featfw ffeRT (Tf T) 6
1. cT-nf-f% -TiTiff (Statutory Reserves)
2. <So|hTi %fcfJfl%><u|
3. *p*T feTT %f
4. ofRj# % fT
(B) %Tqf-f% #%> rT f-fT#Tfef -TRff"Tfr (Schedules) frITR %tfa*T : 6
1. -fRf"ft - 3 fenT'ta fIT -fRf"Tt - 9 <>o||-RTf
2. -fRf"ft - 14 T fIT -fRf"ft - 16 RT"TTFT T"f
2. fTT. 31 -3-2004 %T TTTTtTfk Tr fT. %T fRfeffcT-facTRUf (Balance Sheet) f-TRT-fRffR
12
'T'Tl' fT. .
T=ft 'fT.
<*lPjr=l
fT.
flujPdilT
MSllTl fT.
"TJtTT Tj :
idt yTir %Tt
RwTt RTRfTT
M-tt (smr Tt
R). 66,000) "TTFT-RfTffTIt
euipff ifR sfT
m-?ff-T MffT
2.40.000
50.000
1.50.000
10.000
1.50.000
,00,000
4.00.000
2.00.000
3.00.000
2.00.000
3,00,000
4,85,000
15,000
RffTfT-T -fTTTfT 10% % 'FFTif
#tr
2,00,000
10,00,000
11,00,000
6,00,000
11,00,000
6,00,000
cTT. 1-4-2004 aTf WTRT fT. , joTt fT. aTt-TRffecT wfTfr Wll ar-T % f< ft :
1. t-Tf aiTf-TTf at ffTor tot-T Tr f%?T wrt fTT 3:1 p?T if ti Tpr
of Sfc-T at ate ORT* iTT 10 % am iTT TT 'TaTT if #4t Tpft l, TsTfaFT
iT-fTt aTT OMTT iTT 10% am l i
2. "! ilAArlklrf dTT ORTT TT5T aTTTT: 4,65,000 . #r 1,00,000 . l i
3. t-Tf aTTCTf-T3 % fOTst YTarf aTT iTT 'ETf?T YfaT 100 . l, fRT TR aFTTTT: 3TfcT YfaT 80 . 50 . TTaT "PTM TRT l i
4. joTt fT. 3t Tarf % a#T if ttw-tt fT. % ToraaT ?TT (shares) an t-Fti-T arrafT rrk TtfTmr 3t wf -rd art i-rtf<a> ate 3t T-nr rr fT tT | i
5. -foTt fr. art olt if ToraaT Nt wf TaR aTtfiT #r ttttoT?t % ok arr 3t?trt fr. arr frfcT-fotorcuT (Balance Sheet) ffaTT artfT< :
T5TT
2. cTfrtteT 31.3.2004 aTf tTR5T fT. aTT fMTT-fororcuT (Balance Sheet) t-TRT-pTR ti 12
|
ifTrT |
H. |
f|U-|ftiiH |
. | |
|
"T*di ip : |
teMlfd |
1,00,0000 | ||
|
d) ?Hk 100 . TtfTr, 'fut |
10,00,000 |
sffiT of fof-T |
5,00,000 | |
|
idM |
ir?it-irt |
4,00,000 | ||
|
10% I-ihh (Prefrence) |
5,00,000 |
foi-ti |
3,00,000 | |
|
?Hk 100 *. wfd, 'fuf Hf>j|Tii-i |
.ia> |
1,50,000 | ||
|
12% um5| (Debentures) |
2,00,000 |
-iir |
3,20,000 | |
|
ofaT |
1,00,000 |
ttdl) : >,stri u| |
20,000 | |
|
3,00,000 | ||||
|
Mk |
2,50,000 |
: B.D.R |
10,000 |
2,90,000 |
|
Po|'|5| |
1,50,000 |
<ia>> Tr OfaT |
1,40,000 | |
|
tU|lT5|l Ifr tg;| |
20,000 | |||
|
PT-llf-l tellrll |
3,00,000 | |||
|
22,00,000 |
22,00,000 | |||
"Hi aTt f-TT-frfteTTT itt-t aTt Tiat l :
(1) arwr ff. % ci|cntii| aTf t-T % f< <aT -rat atet i>fii-ti fr. wfe aTt !<
fRTt f-TaTTT %ft 15,00,000 . ft 3ffcT ?T 10 . % 1,00,000 faott Ytar Tf (shares) 50,000, 10% f-PTH (Prefrence) if fonnfTcT lT, fRT#
fotf-rafTf, a faqa Tr 40,000 . art rfar? ?fa ?rififr -# l i
(2) fT., ttwt fk #7 Tfff <# iM- #7 wT if 8 if T frfR if 10% tftfim f-fjffifcf #M 1
(3) TTTjfIf-TT fk, TTT7?T f. #7 Tfff <#7 f-TTH (Prefrence) ?T #7 wT if1 4 fwT T f spifTI-f if f-f JTfifcf #M I
(4) Tl?fif-fl fk, TTWT fk #7 #7 TfecT #7| 8% #7 tftftiiT TT f #7*-f #7 f< 10% #7 JlfcT 100 i. #7T 10% T|fTT f-lJfflrl #M I
(5) TIW J"TT #7 f< -m 20,000 i. I
(6) TTTIT-f f"T #7 15,000 i. #7T JTcTf-TTTWT fk -f f#7|T I
(7) fCff-fqffi Tf T#7 #7fT?T #7T 80% ORfT f< I
TTWT f. #7t sift if |o|i|# Nt Tlff "i-fl MffT Tfftff ffTTT #7fTTf iTl>fIf-f| fk
#7t sift if Icii#, TfcTfelT TiT I
3. (A) fff. 31 -3-2004 #7T TT fk #7T frfff-fCfcRUf (Balance Sheet) f-fi-FfSTT t : 5
| ||||||||||||
|
f?f#iT if Tit Hlfff #7T UTT iT#7 c||f|jc|#7 TTT #7f 80% t I |
Wit TTRfriTT SffiR: Tf5T TT TfTft f, ft FTfT TTT Tf 25% f-T#7 f, TsTf#7 "T| ifIrfiiT #7T STMR TfT 10% #7Tft I
#7KFft #7T 35% #7t T Tf #R #7 Tfk #7T fcPT T"T 0# #7f #7T TT 10,00,000 Ti. t #T fUf-Tcf f7 fc-f 13% t I
Tft#<u| #7t fw TT Tfff Tf aifff #7 TT5T #7t rfUf-TT #7ff I
raT
3. (A) nfCf % %T PTmfScf %?-r wf crsTf %t ""TT %ff i 5
(B) CTT. 31 -3-2004 %T Rm*I fk %f f*%-fSciruT(Balance Sheet) 1-Ri-jpr t i 6
|
iflrrT |
f|U-lFdi|| |
n. | |
|
"%>dl : A cfdl ?f 100 . %f Mcf%), Pfuf idl- B f 100 . %>j ifd%>, idl- 75 . iflAfl-I HWd d-Kk |
6,00,000 3.00.000 4.00.000 3.00.000 |
Il4) fluffs I "iif *fuffTiii (1,00,000 . 3% 'tfftd) |
10,00,000 6,00,000 |
|
16,00,000 |
16,00,000 |
%t PTT *fUfRf4I %f sTIfR rf xpc% r 20% f-% t i %nf-fr %f 35% %t T %T % SfK %f ffcf fff 1,80,000 . t #T -pf-CT T fcf 10% t i
TT (shares) %f rf Rf1r% rfT PfcT (Intrinsic Value Method) #?
f PfCf (yield Method) -ffcf %lfa*T i
3. (B) ?ff %f #Cf1r%TfT, ffrc rT #T 3f"CT rf (Fair Value) PT feMfr ffffi 6
4. (A) f-FfMw rf f%# % tfT rf %nf-jfr %Ff-r, 1956 % pncf-ff-ff %f ffpf rf sfnf-r
%ffMf'i 5
1. ft pt Tf %t f-ff- raT PfWfrr pt
2. %ft rf qM %f sfncfFr u/s. 208.
4. (A) f-F#fc rf f%# % Mr rf %np-ft %Ff-f, 1956 % -CFRT %ST%
1. ?T tTRTCUf RT FI# %f Mt-I
2. fRli % 1< Pffcf-H
1. f-aR Tr TT-tt ?t
2. fcTnT-T #T TTT
3. rlFTf #fe km
4. fr- spRT (RjW at 3))
5. (A) f-TRffe?T it RT faRt <3>aT #fes jflnwfTRatfa : 6
1. fTSFT RRT
2. f-iriTT iaii
T5Tr
(1) "ii ciciRiiii at Rk i
(2) oi|ciRiii| iT aqz faJt tt-T at w ?ti
1. #fe fCqt Tc Tfe: wum
2. ac #fe Tc fcrak #f>
3. -fTf(iT TM?T Tc ffjTT TI%
4. -TFIcT TC TFT-TT-T
6. f-TRffefT rt Rt fff rftr aT R tfTt : 12 (A) fHHfdRsId fT< aJnj-Tt aJT-j-T at RTTTT RtrT aT cM-T atM :
(i) cife RTTTTT-T RfflT sTTT-t fT< i
(ii) C-rf-a rttt sp-T aj f< i
(iii) ?TT aj at HT f-Fm-T aj fT< i
(iv) ?T-Rat at fiT-T' sja rt fr- fFT aj fT< i TC-19 6
(B) 31 ii", 2004 aT fTTT a f< TTMt VT a a? #fe7 a T if a?rT cicik aTrT ?
(i) TTa> iT 25000 . at fevfc wkk aj-T vri
(ii) 30,000 . iT ai a""TTWT Ta? iT VTi
(iii) <a iTiw art tcr-T Ttin ylfiiii art jam 5000 . ftiT vtfwr t"T m?T "3-nr art i
(iv) cTT. 1-1-2004 aT 1,00,000 . i#T 25% at fTTT at TaiT
25,000 . wtT-Frf-r m?T -nr art 11
(C) TI-TT fT. a f-F#Tfe?T rk fCrcRuTT ck 2003-04 a eTTT % f<
ttt art wit afM :
|
Ckii % ttT eTT-nf-T i. |
faf-T Clflliji' i. |
i. | |
|
2001-02 2002-03 2003-04 |
- 1,20,000 - 60,000 + 3,00,000 |
60,000 45.000 90.000 |
45.000 15.000 |
(D) rjCTT -nirr t-fT a aTf "tit #tt
TC-19 7 P.T.O.
|
Attachment: |
| Earning: Approval pending. |
