Tamil Nadu Open University (TNOU) 2009 A.D.P.M Certificate - Question Paper

CERTIFICATE exam —
JANUARY, 2009.
Certificate Programme in Accounting Software
BASIC ACCOUNTING AND INVENTORY
Time : three hours Maximum marks : 100
PART A — (10 ´ three = 30 marks)
ans any TEN out of the subsequent ques..
1. What is a Double Entry System? elaborate the
golden rules of Accounting?
2. elaborate the usual transactions of a business?
3. What is a Balance Sheet and why is it prepared?
4. elaborate the Components of a Tally screen?
5. How is the choice 'Use Alternate Units for Stock
Items' useful?
6. What is a Group and a Ledger? discuss with
example.
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7. What is a Voucher? List any five of the Accounting
Vouchers.
8. Which are the vouchers in Tally which help in
recording the inventory movements?
9. discuss the Transliteration functionality of Tally.
10. elaborate the various kinds of Invoicing?
11. For whom and how is the Phonetic Keyboard useful?
12. discuss the choices 'Financial Year from' and Books
Beginning From'.
PART B — (8 ´ five = 40 marks)
ans any 8 out of the subsequent ques..
13. elaborate the salient features of Tally?
14. What is the info that you would require to
fill in for creating new company called Infosystems Pvt.
Ltd. in Tally?
15. When is a Memorandum Voucher used in Tally?
16. Write short notes on:
(a) Directory Details
(b) Tally Vault Password
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17. Which vouchers will you use for the subsequent
transactions
(a) Received money from Mr. Sandeep Rs. 2,200.
(b) Paid office expenses from Petty Cash
Rs. 2,000.
(c) Sold Computers to Mr. Sandeep Rs. 15,000.
(d) Withdrew Cash from Bank for office use
Rs. 5,500.
(e) Purchased Raw Materials from Mr. Manesh Rs.
6,000.
18. Write short notes on :
(a) Purchase order
(b) Sales order
(c) Stock Journal
(d) Delivery Note
(e) Physical Stock Voucher.
19. Write a note on subsequent Inventory Masters.
(a) Stock Group
(b) Stock Item
(c) Units of Measure
(d) Godowns
(e) Stock Category.
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20. How can the Debit Note and Credit note Voucher be
activated in Tally and under what circumstances are
these vouchers used?
21. Write a note on the Multilingual functionality of
Tally and how can it be useful to a Tally user?
22. Briefly discuss the various choices of the behaviour
part of a stock item creation screen.
PART C — (1 ´ 30 = 30 marks)
Case Study (Compulsory)
23. Solve the issues provided beneath :
(a) The subsequent is the extract from the trial balance
of TNU Ltd. as on March 31, 2007.
Particulars Amount Amount
Stock as on April 1, 2006 40,000
Sales and Sale returns 80,000 9,60,000
Purchases and purchase returns 6,64,000 84,000
Carriage inward 27,800
Rent and taxes 12,000
Wages 50,000
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Additionally provided : Closing stock as on March 31, 2007
was Rs. 42,500.
compute the gross profit of TNU Ltd. for the period
ended March 31, 2007.
(b) The subsequent data pertains to Rameshwaram
Hotels, a sole proprietor of a firm for the period ended
March 31, 2006.
compute the total (Debit and Credit) of trial balance.
Particulars Amount
(Rs.)
Cash 34,750
Capital 40,000
Purchases 32,000
Sales 10,750
Sales return 500
Purchase returns 200
Mr. X (Creditor) 29,800
Mr.Y (Debtor) 11,500
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Particulars Amount
(Rs.)
Mr.Z(Creditor) 3,000
Furniture 2,000
Wages 500
Commission received 600
Postage and telegrams 200
Stationery 200
Bank 500
Salaries 700
Rent 500
Drawings 1,000

Earning:   Approval pending.