Mahatma Gandhi University %28MGU%29 2007 B.C.A Computer Application 2st Sem ACCOUNTING AND BUSINESS DATA PROCESSING IN COBOL - Question Paper

ACCOUNTING AND BUSINESS DATA PROCESSING IN COBOL

Time : three hrs Marks: 75

Part A
(Answer any 10 Questions)

1. elaborate the various functions and objectives of accounting?.
2. elaborate the various kinds of account and discuss the rule for debit and credit.
3. Distinguish ranging from trial balance and balance sheet
4. What is a cash book?.
5. discuss Bank Reconciliation statement.
6. elaborate literals?.
7. explain the ON SIZE fault choice
8. discuss the rule associated with MOVE statements in COBOL
9. What is meant by picture clause?.
10. discuss calculate verb.
11. explain RENAMES clause with example
12. discuss GO TO DEPENDING ON clause in COBOL (10x3 = 30 marks)

PART B
(Answer all Questions)

13. elaborate the various subsidiary books?. discuss every. (9 marks)
OR
14. From the subsequent transactions, prepare the journal, post them into
ledger accounts and balance the accounts. (9 marks)

2008 Dec one Raju started business with capital Rs.25000/-
two Purchased furniture for Rs. 2500/-
3. Bought goods on credit from Mr.Venu for Rs.4000/-
14. Sold goods to Mr.Sunil for Rs 2500/-
15. Received Cash from Sunil Rs. 1500/-
18. Purchased goods for cash Rs 6000/-
27. Goods Sold for cash Rs. 4000/-
28. Rent Paid Rs. 600/-
31. Paid Mr.Venu Rs 1500/- on account

15. From the subsequent trial balance of Mr.Agarwal as on 31st December 2003
Prepare Final Accounts.
Particulars Debit Credit

Buildings 5000
Plant and Machinery 10,000
Capital 45,000
House-hold Expense 5000
Purchases 80,000
Cash at bank 10,000
Sales 1,05,000
Return 10,000 8,000
Stock 16,000
Salaries 2,000
Rent 800
Taxes and Insurance 400
Customers and Suppliers a/c 15,200 12,000
Bills Receivable and Payable 4,800 3,000
Commission received 600
Interest received 200
Investments 6,000
Carriage 2,000
Printing and Stationary 1,000
Advertisement 600
Cash in hand 5,000

________ ________
1,73,800 1,73,800
======= =======
Adjustments
a) Closing Stock valued at Rs.25, 000
b) Depreciate Plant and Machinery at 5% and building at 3%
c) Outstanding liabilities where salary Rs.400 and Rent Rs.300
d) Insurance Prepaid to the extend of Rs.150
e) Make a Provision for doubtful debts at 5%
f) Write off Rs.300 as bad debts. (9 marks)
OR
16. Prepare a Cash Book from the following:-
01-05-2007 Opening Balance 36,000
02-05-2007 Paid to petty cashier 5,000
03-05-2007 Sold Goods for cash 3,500
03-05-2007 Paid to Arun 7,500
05-05-2002 Received cash from Robert 9,000
08-05-2007 Received cheque from javed 12,000
10-05-2007 Purchased goods for cash 5,000
10-05-2007 Paid rent by cheque 5,000
15-05-2007 Sold goods for cash 7,500
16-05-2007 Purchased stationary for cash 2,000
18-05-2007 Sold Goods for cash 13,500
19-05-2007 Withdrew cash for personal use 3,000
25-05-2007 Paid Salaries 18,000 (9 marks)

17. discuss the structure of a COBOL program ( nine marks)
OR
18. a) elaborate figurative constants. discuss with examples (5 marks)
b) Write a COBOL program to compute the Simple Interest using the formula Simple
Interest = Principal Amount * No or Year * Rate of Interest (4 marks)

19 discuss the arithmetic verbs in COBOL. (9 marks)
OR
20 An institution decided to increase the pay of employees as follows.
For pay <= Rs.5000 , 15% increase
Pay <=1500, 10% increase
Pay >1500, No increase
Write a COBOL program which accept, employee no, name and Basic Pay and to
display the increased pay as per the above rule. (9 marks)

21. define SORT and MERGE verbs in COBOL with syntax and examples.(9 marks)
OR
22. An inventory file consists of subsequent details: Item code, description, volume on
hand and price. Write a COBOL program to print a Reorder report contains details of
item in which volume on hand is less than 400 units. (9 marks)

Earning:   Approval pending.