Gujarat University 2005 B.Com Third Year - Adv Account & Auditing -IV - Question Paper
Seat No.
TC-08
Time : 3 Hours]
Advanced Accountancy & Auditing Paper IV
[Total Marks : 70
U[di : (1) fuHi yiHa H&ddi tiiA A.
(2) dHihi Wxihdi iY dHihl tllRi.
|
AB fudl IMli dHd H&Hi d. 3 d Cioidl VHihl 2005 di Hfedidl dl[dl HilM Hl | ||
|
HiZ A. d Uhil H&Hi d. 3 d Hi, HdiAi. | ||
|
Yi. | ||
|
HHi d. 3 Hi iYyiddi MXif 2000 yfHi |
28,800 | |
|
hIMl d. 2 HiXl dicMi 85,200 yfHi |
6,61,600 | |
|
H&Hi d. 3 Hi tiHCl fhci HxHSi HiClUiHid |
3,21,440 | |
|
HxHSi HShl |
1,58,480 | |
|
fihHididi HhiSi H[ |
79,240 | |
|
ihHi fiZl diHX! yfHi |
4,400 yufHiu | |
|
hKhL d. 4 Hid <a& yfHi |
75,600 yufHiu | |
|
hKhL d. 3 di yiHhdi MXif |
7,200 yufHiu | |
|
Hldidl fSii : | ||
|
iYyiddi Meif |
yiHhdi Meif w>ir | |
|
HiClUiHid 70 % |
80 % |
100 % |
|
HShl 50 % |
60 % |
80 % |
|
fihHididi Hhk. H[i 50 % |
60 % |
80 % |
hKhM UiHiL Hiz WcHitddi 5% ndi Hd .ih yfH tlX Yi. 3 &H A[AiHi yiA
14
1.
A. fudl [VVi (fifo) H0[, yuh A.
(sYhl HHls mdhl tlAi.)
(y) sti sti ytiSHii dHih fhAi Hie mdHi hiHAidi U[hHi efHi UH.Ai.
7
(h) hLS (MlXZ 30-6-2005 dl hlS Uhl Ldl (.Hl HlXd 3.[im HSX Hdiq.q.1 Hi. 7
A. d ,{d dl[dl {Lfedl yiU A. (I) q[Lm Him dl[ {SH A.
ftMdlh q.M, X q.M, Y
A 60 % 30 %
B 15% 40 %
C 25 % 30 %
(II) 3.[im [f{, yfH l6 YL. 12 YL. 18
50 % q.[im hLfZsll 2LLH A yd Wklh q.[imdl dimi HIS
{fed {A A.
(lii) HL[ 2005 dl Hdl thlHHLd YL. 70,000 d q.[im ?lH<a A yd [Lh HLdL q.[imdl
yLS dl[ HLm A. (yfHHL)
|
X |
<*M, Y | ||
|
ylM |
2005 |
1,500 |
3,000 |
|
% H |
2005 |
1,700 |
3,200 |
|
Sd |
2005 |
2,000 |
3,600 |
|
SiE |
2005 |
2,250 |
3,800 |
2. yid y-z fudl yf q.M,d WcULtd fh A d Lm [iHLHL?il U&Lh ?LLH A. ddl V%yLhl 14 2005 thlHHLddL WcUL&dd goidl Hl[M dl[ {SH A.
|
&d |
H&HL I YL. |
H&HL II YL. |
&HL III YL. |
,HLh HKi YL. |
|
YyL,dL MXLf |
40,000 |
48,000 |
32,000 |
1,20,000 |
|
MxHft HLClLHLd |
80,000 |
84,000 |
1,20,000 |
- |
|
MxHft HShl |
60,000 |
60,000 |
64,000 |
- |
|
WcULtddl ClhlUhl H[l |
56,000 |
24,000 |
1,60,000 |
- |
|
yiHh MXlf |
20,000 |
24,000 |
16,000 |
60,000 |
|
hf H&HL Uh UZdh | ||||
|
WUh dVl |
33 V3 % |
25 % |
25 % |
- |
|
Yyiddl MXLf Uh | ||||
|
y'Ldh H&HL dVl |
- |
8,000 |
8,000 |
44,000 |
hf HfeHldl MXLf l?l[Hf UZdhd HLhm ylfqiHL yiq. A yd dHLh Hl<adl MXLf S [f{, d H&HL III H'l?ll {A A d [fHd S yifqiHL yiq. A. d &HH thlHHLd q.[im YL. 14,00,000 d LH n,.
{sh ,Hth fht y mdhl fht
(a) tM ,H Vt tlhdt HHt Htdt.
(b) HhHh {Xl Vt HM.
(c) HIM hHidi n, {iX MXif {CH.
2. (y) {t Hz,h H0[,t WHHt ME yf Wt{i tl ,{ yt (dm &{, At ? IA,qR [[t fht.
(h) i[dl {tin, Hh-il 30 s 2005 di his Hhi i,i m{Ja. {iXd htM ytiSHi Hdii.
7
1 yIM 2005 t hts hKz y Hk &cm 75,000
ytts<a {t[f Hth y {shl 30,000
[Kq.qAHW cHts, { 2005 15,000
|
yt<a |
{ |
s | ||
|
Yt. |
Yt. |
Yt. |
Yt. | |
|
hKz [tm |
HhHh |
4,20,000 |
4,56,000 |
3,63,000 |
|
WHth [tm |
3,00,000 |
2,40,000 |
4,20,000 |
3,60,000 |
|
Hhltl |
4,80,000 |
5,10,000 |
7,20,000 |
5,40,000 |
|
y-H H[t |
60,000 |
66,000 |
63,000 |
WHth q.[tmt tmt HM 50 % hf{ s {[n q.[tm etH ntH , {[M { A y HtKUl 50% hf{ Hls {[n { A. WHth q.[tm WhtCl Hh <& ,s {t{t tmt { ,t 5 % qxtq. ymtHt ytq. A y Hl {[n tmt { ,t 2.5 % qxtq. { A.
&mttht ,h,s tmt [MtH A y&wi 30 [tqmt tmt [fqiH A. yd ytts A K 10% sxcit mtth\ dtMt&K tmt [fAt hz A.
3. (y) yf fHlt WrHtt [{ yl {tfe, l[ {sh A. 10
|
y |
H |
M | |
|
yf{tl6 KRtmci |
10 [M |
6 [Met |
15 [M |
|
{shlt KIM |
15 |
25 |
20 |
|
(th Yt. 1 [, kim) | |||
|
yf{tl6 q.[tm K{, |
125 |
100 |
200 |
|
{mt{ %iiH WrHttt yfHt |
6,000 |
4,000 |
3,000 |
WHhdl HtCMdL ytHth HndH dVL HAL HLX fchf q.M,dL fxdL yfHLd WcHL&d fh% Ey , SilLt. (h) WHl yiXLHLHLEc-y. [&[HXz dL [LHZLHLfl dl[dl HLtdl H/H. A. 1
|
2003 |
2004 | |
|
YL. |
YL. | |
|
q.[Lm |
80,000 |
90,000 |
|
Vl |
10,000 |
14,000 |
WHhdl [AdL UhLl (i) dVL SLdL mLT.h yd
(ii) YL. 60,000 d q.[Lm ntH ,L CiLHdldL LL mHl.
3. fHlfci x l yf xd hlx hl[l, [Hm ydl [,l dl[ {SH A. 14 MfCd q.HhL*l ft &6 HZdh Kgs YL.
A 240 6
B 400 12
C 640 10
yfHLH thCHULd 6.25 Xdd WcHL&d 8|A& A. Sdl HL[,l dl[ HLm A.
|
Mfd |
q.HhL*l |
HZdh |
|
(xdHt) |
YL. | |
|
A |
1.6 |
11,200 |
|
B |
2.4 |
30,000 |
|
C |
4.5 |
47,250 |
dl[dL [.[CddM mdhl fht.
(i) hlci lhl h[ (A[<a
(ii) HLCd &LHLd
(iii) HLCd &LHLd q.HhL [A[<ad
(iv) HLCd &LHLd [{m [.[Cdd
(v) HLCd &LHLd HxL-HhL [.[Cdd
(c) {lt cMlxz miTthL y ytt*[ mt<l *iftH yq.t miTth yHt A. 8 , ytmh fHdldl HthlM&l, Hh XlftrHf fo. ant.
1. [ta mtTth 4 : 1 2 : 1
2. {taifl mtTth 60 % 70 %
3. ft[t VKL mtTth 40 % 40 %
4. tq.ttth mtTth (Velocity) 35 [tq.& 45 [tq.&
4. (y)
(h)
dVtdft Htdt hM y Htft tthHt Hh?tl Wtmdt 4 (i) htftHa {Zl Hh dhdt mtTth y (ii) amah mtTtht al Wttnhm yj.8t &{.ql. tqa al{lxzt Htft hi dl[ {sh A. 11
|
tq! |
2003-04 Yt. |
2002-03 Yt. |
[{af,t |
2003-04 Yt. |
2002-03 Yt. |
|
EMl &h {Zl |
7,50,000 |
6,00,000 |
{ft |
7,50,000 |
4,50,000 |
|
10% l VhL- |
Hu |
1,50,000 |
3,00,000 | ||
|
&h {Zl |
3,00,000 |
3,00,000 |
Vft[h |
1,50,000 |
1,50,000 |
|
yt{, |
2,73,000 |
2,43,000 |
MXtf |
2,25,000 |
1,50,000 |
|
15% t [ZH[h |
3,00,000 |
3,00,000 |
3,75,000 |
4,50,000 | |
|
amah. |
30,000 |
24,000 |
am nzlyt |
45,000 |
30,000 |
|
mHAzle Vz |
30,000 |
36,000 |
hf y | ||
|
fhhtl |
15,000 |
30,000 |
Hf &af |
75,000 |
60,000 |
|
Hf ythztvx |
75,000 |
60,000 |
t?t[{f H[I |
3,000 |
3,000 |
|
17,73,000 |
15,93,000 |
17,73,000 |
15,93,000 |
|
fa q.[M fwt Vt Hts y fhht HnaKt [Vhl Vt fhht th 50 % Htht ytddl MXtf (1-4-2002) |
|
Wnhl Hi[M hM i[t u.trM fht y d ysfe fht.
(l) [tvHt vtt mtth.
(ii) MXtf mtth (MXtf [0. ih).
(Ill) MAtti mtth.
5. (y) ht&ilk Mxth [&[Hzt q 2004 y 2003 t Htft xhA>\t i[ {sn ytHat A 14 d HM htfZ MAtt. Htf 31.3.2004 t hts Hht w.t qt HtX htfz MAtt. H.f ,Hth fht.
|
[qd |
31-3-2004 Yt. |
31-3-2003 Yt. |
|
SLH&lhlyi : &4M &h{ii |
60,000 |
50,000 |
|
10 % i MhCI V2l *R{ii |
- |
20,000 |
|
{ii Hh, yt{, |
10,000 |
- |
|
{ii yt{, |
10,000 |
- |
|
atHtH yt{, |
10,000 |
25,000 |
|
Ht, |
7,000 |
5,000 |
|
9% t [ZL[h |
20,000 |
- |
|
Hh[hm Omitht |
9,500 |
8,000 |
|
m nzi |
2,000 |
3,000 |
|
[fqqMt Htfi H[t |
3,000 |
2,000 |
|
fhhtHi .qt& |
9,500 |
6,000 |
|
{[d [MiL-z |
9,000 |
6,000 |
|
1,50,000 |
1,25,000 | |
|
[Hfrtl : sHi y {ft |
15,000 |
20,000 |
|
a't[t y Htt |
76,500 |
50,000 |
|
htftmt |
5,000 |
8,000 |
|
(MXtf) |
9,500 |
9,000 |
|
<Mnii |
6,500 |
7,000 |
|
Hh[hm iqtitht |
17,500 |
13,000 |
|
htfz y Lf |
6,500 |
9,000 |
|
MMlHf H[t |
1,000 |
2,500 |
|
M4[%f [qxti yi fti |
12,500 |
6,500 |
|
1,50,000 |
1,25,000 |
AHihidl Hifedl :
(i) sHlddi yf XfZi sdl [fHd Yi. 12,000 ndl d Yi. 15,000 Hi A[<a A yd Hifldl sHldd Hd: Hifd fhci A. sHld A[iil.di dVi yd Hd: Hifddi dVi HZl ydiHd Hid Hi A.
(ii) 1-4-2003 di his Yi. 7,000 dl HZdh [fHdd Hi f Sdl edl sdl Hifl (W.D.V.)
Yi. 5,000 d Yi. 9,000 Hi A[<a A, yd Yi. 45,000 di dAi 4Ti HhMi ndi ddi yAs He Yi. 10,000 di [M[h yiH<a A.
(iii) Yi. 5,000 dl [fHddi hifiiii Yi. 7,000 Hi A[<a A.
(iv) hifiiiidl Hhltl Hnid (Mi** Yi. 500 HX! A s hifiildl HZdh UiH HiZl AiX!
A.
(v) [Zhfehiy [i% al 15 % RAlz-zdl miHii fh<a A.
(vi) MAl%f [dR ydl Yi. 5,000 dl [fAill UiHiH ydiHd Hid HiZl AiX! A.
(vii) [i Ai Hiedl fhAhidl sAintihl Yi. 13,500 ytisci A.
(viii) ui[i yd 4Ti Hh 15% &H Uihi HiZl AiX! A. wh sHld yd Hfid Hh uihi i.<a dil.
yiAi
5. (i) diiilfH cnuii yd HdsHe yfiWeUl yiq.i hifz Ain Hif yd .zM Ain 14 Hif A5[di dViAd UHAi.
(ii) diilif Hifidl HHitiyi [Al diH C1HL
TC-08 7 P.T.O.
HLHL HLm WH CdHL.
(a) &[L<afk feLHl H0[,dl H0[,yL SmtL. 3
(b) [Rk dtmtCfH Hf ,HLh fhLdt n,yL S5IML. 3
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Attachment: |
| Earning: Approval pending. |
