Gujarat University 2005 B.Com Third Year - Adv Account & Auditing -IV-Hindi - Question Paper
Time : 3 Hours]
Seat No :
TC-09
Advanced Accountancy & Auditing Paper IV
[Total Marks : 70
: (1) aitea 3 i-tid avr-ta' af (2) 3N-'3rTT4 TTUI-TTjfat I1. AB awt fT. Ttf-t?t R5Rt 2005 % f< I-tHidRsId tuaul VIfaat III f< VIfaaT
TTTt TtTT ftaR atfttf :
14
|
If. | |
|
28,800 | |
|
6,61,600 | |
|
3,21,440 | |
|
1,58,480 | |
|
79,240 | |
|
4,400 |
sailtail |
|
75,600 |
sailtail |
|
7,200 |
sailtail |
vfaa III rt vTitfTar ta 2,000 saiiSai vta II T MRolfH 85,200 SatSa vfaa III rt VfaST rl|||r||-
STfTT TRt fqi-t vlWT ctT rt 'jTttc sanSa vfaa IV rt *-|RlfjH ifpT Ta
|
VTfTi ait feTt : riM wiTt TRt Rai |
3jId*j la 80 % 60 % 60 % 70 % 50 % 50 % 100 % 80 % 80 % |
fVTT-t ait 5% TirTT-T -;aRTH llfTT l Tr 'FTR saita Vtfft salt . 3 ait 3"tt TTftt l airvj-Tt FIFO Vffi Vj-Tiflt l I (TjUi-TT jfaT)
(A) MS-rcrwreffr Tf i 7
(B) fr. -r f-rT-#ffe?r "f-Tr< t t i rqer 30 p, 2005 ef trcr nfaes e fr< forest cR e*-rr t: 7
(i) forest 2 dcMKH X dcMKH Y
sriesrizfT A 60 % 30 %
B 15 % 40 %
C 25 % 30 %
(ii) srffr esrf forest estcrc . 12 . 18
forest esr 50% ffes> forest t forest e <e w d-R forest Tfts> srrr trft t-i
(iii) Tn"f 2005 Tf forest 70,000 . t i 4 w 4 s+iif est -pf-rcr forest -ft# #*r -pr t :
|
dcMKH X dcMKH Y | ||||||||||||||||
|
2. i-k esr-ft <e dcrr esr dfcrt-r esft t, cR wr re Tf iMcicr eR-r wf ftt-r irta# prccr ti RRt 2005 w e fr< l-FTfafacr rr-resrrt d-r t : 14
|
PdeHUI |
UPdI I |
UI II |
UPdI III | |
|
n. |
H. |
If. |
If. | |
|
wufae wfe |
40,000 |
48,000 |
32,000 |
1,20,000 |
|
lcit T||WWH |
80,000 |
84,000 |
1,20,000 | |
|
60,000 |
60,000 |
64,000 | ||
|
dci-t dMRii |
56,000 |
24,000 |
1,60,000 | |
|
f"t) | ||||
|
TdT wfe |
20,000 |
24,000 |
16,000 |
60,000 |
|
33 j % |
25 % |
25 % | ||
|
ncfes nie-sfi T imc ir pt | ||||
|
wufae wfe e )m fciFes yr*ii diT |
8,000 |
8,000 |
44,000 |
3 aTT TfaTaR' -?nTfTT7 TFT?T MT triT t cT*TK TTT % ifa aTT TT.|iaH, sfaraT III f-RT aTfrfcf HT W?T FfrTTtdiT afarf MT %aT TTcTT t I Wffcif-T fTrt
14,00,000 . sftl cfaR aRf :
(a) TfzTa W HT TTT TfcfT ufaT TTrT TTtTT
(b) o|Hriroia oRJT fT FTTT ff?TT War
(c) aart ?tr: (B/S) a d?a if iTar ai JTa-T
T5TT
(A) fareft <aT d#fT 4 <aT TTrT (uniform costing) aTT '3tTTTtT T5T?TftaT -# t I aaT ft w fci"TR if RffTfrT t ? fCRrf'Ti "T"ff areti 7
(B) f-TT#ife?T T"T-TTf if 30 -t-t, 2005 aTT trf 3 trt ai Tfar? f5fs: TaR aRf : 7
1.4.2005 aTT Tfar? tfT 4 T* far 4 75,000
-pf-Tci TiifTarcfri-T TfSfft 30,000
Tft 2005 Tf T szff-T 15,000
-JTif-TcT
|
Tff"t |
iii |
Tft |
f-T | |
|
. |
. |
. | ||
|
<ia>> isfflD |
cflrifcia) |
4,20,000 |
4,56,000 |
3,63,000 |
|
d-ik rfrf5t |
3,00,000 |
2,40,000 |
4,20,000 |
3,60,000 |
|
y(k |
4,80,000 |
5,10,000 |
7,20,000 |
5,40,000 |
|
-a fepf a>i 50% I-w |
Tfii Tf [SfaTi tfril |
60,000 t diT Tfiii TT |
66,000 50% |
63,000 T| Tfiif TT |
fart cfTf trt Tf TTrfi-T fTTcfT t rTf d-TR kart art crept ht 5% f trt Tf crept 2.5% sfgT %aT TTrfT t I
#TR cftrf Sff 30 %-T % T-fT HT fTrTi-T aRTf t I at -pf-Tri faaT TaT t far i-Kkl Tf 10% cftrf fTTrif-T cfTf t |
3. (A) f-fHfdRsId <dT dUf-tt d Rfqpct IK dT f-re"Pt dR-td f< Wf-T t : 10
|
PdcUI |
drmq | ||
|
A |
B |
C | |
|
d>""|| Tf|f JlfrT id>li 9fTf 'f - f*<cl (R Jffct 'Tst 1 R>.) fadt dfar Jrfcf idii 3f-Id)r|T| Rffcf C-fKH id>l4fl |
10 fdiri 15 125 6,000 |
6 toill 25 100 4,000 |
15 fdill 20 200 3,000 |
1,00,000 1M d""t TTT 10 R>. JlfCt fdiTT JR WfT t I
JR tTftft Rt"-Tt# R f-IdKfFfFfTT% ft< JTCSfdTdT C-fKH fdrT-TT tt-TT"TlftC ?
(B) T 3ifWIfIiRr fT. d T#R I-fAllflfejr1 Td# WfT t :
4
2003 2004 R>. R>.
fTTt 80,000 90,000
nrn 10,000 14,000
TffUFffT dfM : (i) P/V fTCt
(ii) 60,000 R>. dt fsraTt jr RJRSTt Rifat
T5TT
RRtm X d <dT -t RtWM (mix) dt Jftlfu|4> RtlTTttFIFTCt f-TT-t 3T-R JR t :
14
RRtm wffit (Usage) dlrct Jffct fdTit
fdrrt. R>.
A 240 6
B
C
400
640
12
10
|
<dT TRT 4 X dTT 6.25 -t JfKH f-TT-tRt 1w W : <RfN-l Jttfrt (Consumption) -t A 1.6 B 2.4 C 4.5 f-rnfViffci fcf"f<uTl (variances) dt jiui-ii dtfFt : (i) RTTTTTTt rTFTcf fawt (iii) RTTTTTTt WtliT (usage) fawt (v) RffTfif! hwi (sub usage) fcTRT TC-09 4 |
FfFTTt R>. 11,200 30,000 47,250 (ii) RffTfift dfTCt Rf"l<u| (iv) RffTfiftfFT Rf"l<u| |
4. f-W f'3rTT Pf :
(a) wr t fOf-prf t ""ff 3
(b) ifr-r fOrxfk ftarc wf % snrh 3
(c) firrr E-ft fr. % wf Tfoi-fr frr tT f-fTflffcf jj>ui1tk1 ir-f jj>ui1ti<1 pq-rt
8
PdcUI
"nf' jj,ui1th i#rit tjutTtit nf TpffxiT -KK sfTf (velocity)
TTT-TJ-TW
2 : 1 70 %
40 %
45 %-T
1
2
3
4
4
10
(B)
t ixftr fsrfcf frtiir*i> ?iirii et dfarr-fdcquTt
% -3w
4 : 1 60 %
40 %
35 %-T
(A) 3ITU| rf%?f qiT# #Ttf5f fa*f :
(i) f-fjfrficf %ft t it
(ii) TR-?lf-T M?f #T Et cfRd: EfTrf #TW Tfuffrf OT fT. % f-iHfdRsId T f :
4w>i nmc
|
iPirsi |
2003-04 |
2002-03 |
fiu-lfrl |
2003-04 |
2002-03 |
|
If. |
If. |
If. |
If. | ||
|
1 Eyi |
7,50,000 |
6,00,000 |
AfebH |
7,50,000 |
4,50,000 |
|
10% Efolir-IrlT |
3,00,000 |
3,00,000 |
ifTl-l |
1,50,000 |
3,00,000 |
|
t ETft | |||||
|
illAfl-i HWd |
2,73,000 |
2,43,000 |
h1"U |
1,50,000 |
1,50,000 |
|
15% U|L|5| |
3,00,000 |
3,00,000 |
2,25,000 |
1,50,000 | |
|
Mk |
30,000 |
24,000 |
-kit |
3,75,000 |
4,50,000 |
|
iM-d r> |
30,000 |
36,000 |
fOEfl |
45,000 |
30,000 |
|
fm Eiioi-ii-i |
15,000 |
30,000 |
<i)>-si) |
75,000 |
60,000 |
|
]o|Tl4d |
75,000 |
60,000 |
Jiltf fcl" |
3,000 |
3,000 |
|
17,73,000 |
15,93,000 |
17,73,000 |
15,93,000 |
frltotf"l-fT< : 2003-04 2002-03
rT fsfit
(tTt? fsffr, -tt fSiwrt r
3/5 *lFT) 18,75,000 15,00,000
tfrf fiT 4,50,000 3,00,000
m : ssirr wf 4,65,000 4,05,000
dT dt 50 % JTtf-tft
mtftfd idtd (1-4-2002) 90,000
Wtdt THd>lfl it FHHFdRsId %iTRt JJ>u|'lx1<T dtTT-TT dtdtdtf :
(i) Ttt tytt (ii) idtd tfotrt-t JtuTTrrc (iii) fRFTftt Jpt
5. f-ti[ftrt Wt ftFRd i"Rt# it <I[|J| W ft. dt Ttd> itd (Cash flow statement) 31 At", 2004 dt Ftft d f< ftTt dirt : 14
|
Tddui |
31-3-2004 H. |
31-3-2003 H. |
|
lRlcl : | ||
|
sEcid i |
60,000 |
50,000 |
|
10 % R>WM l >t*T) |
- |
20,000 |
|
4T) TT-H -TIATcT |
10,000 |
- |
|
4T) -TlATrT |
10,000 |
- |
|
UWM HWd |
10,000 |
25,000 |
|
tiT-?ilH feiim |
7,000 |
5,000 |
|
9 % |
20,000 |
- |
|
>id>< Mk |
9,500 |
8,000 |
|
I0nt5l |
2,000 |
3,000 |
|
y"! d It< lRlrO |
3,000 |
2,000 |
|
d< d It< WM-lH |
9,500 |
6,000 |
|
HWlIld dmm |
9,000 |
6,000 |
|
1,50,000 |
1,25,000 | |
|
rl : | ||
|
lAl-T Afdil-T |
15,000 |
20,000 |
|
iT. atD-tT) |
76,500 |
50,000 |
|
1 |
5,000 |
8,000 |
|
iTAfl-T <T"t |
9,500 |
9,000 |
|
N I0nt3l |
6,500 |
7,000 |
|
>id>< $-KH |
17,500 |
13,000 |
|
<ldi> Tt Td |
6,500 |
9,000 |
|
i.Tl4Id> tel" |
1,000 |
2,500 |
|
*0|fed t,girti-T (Voluntary Separation Payment) |
12,500 |
6,500 |
|
1,50,000 |
1,25,000 |
ffllwi T"FT1< :
(i) trt-t air <ai a>T 15,000 . (rnfi 12,000 .) rt gT"t tt st irTt-t air vp: 4<?"A|tH iaaiT I fiait vj-t: TjjSjjra-' ait *t vjplt -TTrTfT rj Taj i
(ii) 1 VtT, 2003 ait <a W 9,000 . (nTTT 7,000 . NPdRsIrl rT (WDV)
5.000 .) 4 gT"t #r 10,000 . ait aitrifi a rai vr f-tTftfi Ta;
45.000 . ait aitrifi a W % UPrld rf|
(iii) Foir-tai'tJi ait <a *11TT (tiTjfi 5,000 .) 7,000 . rt t"T W TT I
(iv) Vjct-fIfi TRi?T 500 . VIM fTit faf-tak ait aitrifi %fR r|ialF*td faiaiT W 8TTI
(v) "totf%f< ii"j|j*t -t 15% Ttm tftf iaaiT l I
(vi) f"">ai FT 'JJTfTT-t 5,000 . ail Tirti-ai -TTrifi T Tiat'ffi taaT W an |
(vii) "tt?%ft< aaR ail Tfafci 13,500 . -triif-IfTfaT W ati I
(viii) W tlft t 15% ait ftRTti rPMt Tat l vRfj trt-t raFt vj ailt iwi -Tlt TTat Tat l1
(i) fR : 14 faritaflM VTT-iaitaT lar-l
TTT
rtai> van vaa > van vaa
(ii) fartta vaait ait #TT< I
TC-09 7 P.T.O.
|
Attachment: |
| Earning: Approval pending. |
