Pre University Board 2009 P.U.C. Commerce (CEBA) Accountancy - Question Paper
Code No. 30
Total No. of Questions : 24 ] [ Total No. of Printed Pages : 16
March, 2009
( Kannada and English Versions )
Time : 3 Hours 15 Minutes ] [ Max. Marks : 100
( Kannada Version )
X>Ad)rt> /d)dsdd 0 J0. d 0-0 oXrt>o :
8 x 2 = 16
1. aX dodo d d<o drd
2. dsoonsOX djO d Jd </d)dsdd) 0ddo >dort>oR
3. dsconsOXood adJsdsrt d'djic zsJo ert Xrt$,o>0 ?
4. deds>0 zsJo d,d J drfo, dsonjdd odds> zsJrtrt ooo dood
0 -0 ot
de&o dsndDD, doO.
ot
5. ,sd r&aX Xod a<o </d)dsdd 0ddo dydd edort>oR
6. X> d)rt> )r Xodao sd dXo /d Jdddd X>n Je0,o0 ?
a) dJ X@ dooart
b) e. 9 d ,s<d Jrt>o
7. od w<o roXo d aoo 10 d drrtdo dd d<oo d&. 83,000 doJo
-o 4 co -e
dd ed doo d&. 3,000 dS, w w<o doed Jrtood ds&rX ,dX$oo.
CO CO7 0 c
XodoaoO.
8. ds.dsdeJ d ,o, n> 0oddeo ?
6 cp
9. rtraXooJd js> (is6S) 0oddeo ?
10. d X.ssLd ds,Xe 0ddo >drt>b,
t5 6 ot
X>Ad)rt> </ddd odo JOb. Afi cb odrt>o:
3 x 6 = 18
11. o dondOX ,o, <d deondddAD, J ,,oJX, X>A
Z/ cp co o3 v t
31. 12. 2008 X, Xrt>D, rS >bd :
V & CO CO
SdoX 29. 02. 2008 d&. 2,000 01. 06. 2008 d. 3,000 31. 08. 2008 d. 5,000 01. 11. 2008 d. 4,000
rtDra <d ,ydd ,oJ Ded e. 12 doJ a <dd XodDaDO.
cp cp Z/ o3 i$ oa =t
12. Od&, ddraj DJ DoDD dOnddadAD XJDddA 4 : 3 : 2 d
-o y co ZJ y co
d- irt>DR oXDjSdod. ddDD d<DHdOXDo a4)Jo>d>0. dd& DJDo
DojD <>$- oXD 5 : 3 WftdoJrf.
d nXD xoDaDO.
13. A, B DJ C dODndd ddAD ad-,rt>D 2 : 2 : 1 d o
-0 CO 4 0 <=i ZS CO
XDjJdod . Qd>oX 31. 12. 2007 doD d d Xdd X>Xodorf :
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31. 12. 2007 d | ||||||||||||||||||||||||||||||||||||||||
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adoX 31. 03. 2008 doD B a oaDQ, dDndOX(D o dd
D)J d<Ddd dd,DdddD X>h)rt>DR d<DD FOdAdDJd>od :
a) os adoX d jXd j5dd otid>.
b) ,d/ De,<D apDY dOD.
c) d ,o, <d 3erji. d. 48,000.
6 cp 6
d) d od Ddra adoXdrt, oa r d wob. oa r Od$ d&. 24,000.
e) a oa adoXdn odro> e rX@ e. 9 doJ.
B odd> ZdJ<DD JZOb.
ot
14. doda a<oaoJ dd aderSddo d&. 100 dJio.d 500 ,d/, 4edort>o
6 6 ot
d)rt> doe d Seort d&. 20 doJ d>d<o dd >rt d&. 20 doJ odo ddo dra d>d<d/rtad X doo&o,rteo >Sddb. oJd w 4edort>o d, Seort
CO 6 0 ot
d&. 80 doJ dodo-dortd d/addo d4,adod de&o dnrt>o doo.
6 ot
15. d,0<J d@ do Jo rtraSedJ dd@dJrt> doa (d/dddd wdo dJrto $ft.
x>Ad)rt> /d)d x4 dnn Joft. d dn daoo, odn>o:
4 x 14 = 56
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16. d3&o 0O <d d,d>0 J d, d, dn>o ad do>do dd<doS ,doJd. co 6 cRts-o ot, cp co eo _o dd d@ d,daod X>A d/ oa&Jd : | |||||||||||||||||||||||||||||||||
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w ddrd daido ddo d&. 12,000 rtdo doJ d&. 8,000 ,ddort>o do
* co _o cR
Xn d (eAftdoJd. a>od 01. 05. 2008 dodo d&. 15,000 n>o dodO
_0 ot 24
CO
a) aeded dd ra do Jo deido ddd doe d&rd 4e. 10 ,dd$ JrtoO.
b) dj n > dJid 4e. 20 ddo. dft.
c) Uort > d&. 1,500 dddo ,< Jrtdo, 4e. 5 doJ ,o4<d/;,d aoe,<o Jtoo.
d) d>dodd odd>d doe 4e. 8 ddo, d&rd a <doo aaft.
y 0 CS> ot
17. daoonadda ddo doto oaXedddo tdo& ad-4jdo 3 : 2d d/radS o Xaddo. PaoX 31. 12. 2008 do dd dad ,X X>Aorf :
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8&CI0&31. 12. 2008 - mSjX | ||||||||||||||||||||||||||||||||||||||||||||||||||
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PaoX 01. 01. 2009 d oo t{a$rt X>A Xoadort> doed aoonaOXrt djdS aedoaoto.
a) d>o 4- d aadX, odda>ya,A da. 40,000 dots
4 * * u v o
Serdji<iwyaiA da. 25,000 rt o tddeXo.
b) (oot, dotoo &edaeXdrart> doed Se. 10 -j ,dX$ trtoO.
c) XJ rt> dd<oo Se. 20 -j .
d) Xddo ,a< &oe,oo da. 6,000 X, A
* v i$
e) art > ,eoXaod da. 2,000 XaddeyaA . wo0o do. trtosa3.
' * CO CO c
i) d)ddji<,w zat
ii) daoonadd odda> zatrt>o
iii) a, d ad ,X
18. &}*, 3d} dod &or"ddd oa-d ,dodaA o
X>o,d, dd dad d&X SaoX 31. 12. 2008 dod X>Aod d :
& -o co7 1 y
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Q&dcti31. 12. 2008 - mSjX | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
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doeS aaoXd od dbo ,o, <dx ,rftd, rt> eda>0 X>Aod : cp t co 0 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
a) dd X@ oart>o d&. 5,000, Uort>o d&. 23,500, ,dXort> d&. 18,000, (dort >0 d&. 20,000, X&jd d&. 75,000.
b) d&. 10,000 X, SXrt>oJ 3d}" dodo d&. 8,000 X, &ededXdrart>y
u t _o t5 t
&or"ddcb drtdoXodd.
c) dd 0> &daro Ort>y dP dad dzdeaod dod ,&r(dD d
' CO CO oi. _0
d. 2,500 dad,ad.
:
i) edaO zad
ii) daonadd odda> zadrt>
iii) otoXd zad
19. ortd eljF ort>d0 d wdo Bd d,X d0J0 d>d z>J<00 X>Aorf :
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01. 01. 2008 - | ||||||||||||||||
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b) Xey> roart d&. 900 d0J0 y>0 d ds>. 150.
_o ti
c) d&. 600 &ededXdrart> doe >rt& d&. 4,000 ,>/0rt> dot
Jrt0O.
ot
d) rfenoo od>$eXO,d).
i) w<0-d,<0 z>J oJo
6 >
20. a30X 01. 01. 2005 d0 doJo X0atioo d&. 48,000 X, XOO, oj
_0 tr
,0, tio ,3>&,Oo d&. 2,000 dE d/aJo. aa0X 30. 06. 2007 d0
cp c> cp
a30X 01. 01. 2005 d0 noead ti20Jo d&. 38,000 X@ d/aa& d/3oJo. aa0X 01. 07. 2007 d0 d&. 40,000 dj1, 0b
6 ot
ti20Jo noeaJo. ,0,ptioo tii0J,rt> doe e. 10 -j ,X$tioo ,3 r $X dji, 3tio X, aXoJd. aa0X 31. 12. 2008 ddrt 4 rrtrt
6 (?) co 6 _D
X>n zaJrt>o Jti/O :
ot
i) tio0Jrt> zaJ
ii) ,X$ zaJ
21. d0rt> X0a atioo J, do0rt>d0 d ja> X>A03d :
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31. 12. 2008 - | ||||||||||||||||||||||||||||||||||||||||||||||||
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a) asoX 31. 12. 2008 X@ odo ,dXo loo d. 1,25,000. b) dsrX e. 10 d oJ &ed/edXdra do Jo XJ d doed , d X$ JrtoO. c) Uorairt > doed e. 5 d do. , o</;,d aaoo, ysop. d) d. 30,000 d oe,oo aan d nsro. e) ,s<d J,rt> doed odo ddrX, d. y U 02) artaJ doo z.do zsJrt>o J/0. co e) <=i |
e)rt - D
X> Ad)rt> /d)dsdd 0rfo dn JO. d dn do oXrt>o :
2 x 5 = 10
22. Xad do sJ&X o3-ort >/R>n/od ds>ons>0X(o os> do Jo a<>ert zsJoo J/0.
23. do sJvX o3-ort>/J>rt/od d.dssdd d.oo J/0.
& Ct 6 cp 0 Ct
24. X> d)rt> r odds> doJp XodsodsA orta :
a) odo ysdeo noead rtraXooJd d
b) >e ad,X doJ aoJysXrt> d/ds>&
c) doJ, d ddddo
* e) 6 -e co
d) d ortrt>o. ddddo
<=i CO
e) rfodsd adr}s d.
Answer any eight questions, each carrying two marks. 8 x 2 = 16
1. Give the meaning of Single Entry System of Book-keeping.
2. State any two contents of Partnership Deed.
3. How do you close Revaluation Account on retirement of a partner ?
4. Give Journal Entry for transfer of realisation loss to partners Capital Accounts.
5. State any two types of shares of a Public Company.
6. Under what heading will you show the following items in Companys Balance Sheet ?
a) Bills Receivables
b) 9% Debentures.
7. Calculate the amount of annual depreciation of an asset, if the cost of asset is Rs. 83,000 with scrap value of Rs. 3,000 and estimated life of 10 years.
8. What are Non-Trading Concerns ?
9. What is Tally in Computer ?
10. Mention two types of Accounting Packages.
Answer any three questions, each carrying six marks. 3 x 6 = 18
11. Pramod, a partner in a firm has withdrawn the following amounts during the year ended 31. 12. 2008 for his domestic use :
Rs. 2,000 on 29. 02. 2008 Rs. 3,000 on 01. 06. 2008 Rs. 5,000 on 31. 08. 2008 Rs. 4,000 on 01. 11. 2008.
Calculate the interest on drawings at 12% p.a. under Product method.
12. Raja, Rani and Mantri are partners sharing profits in the ratio of 4 : 3 : 2. Rani retires from partnership. The new ratio of Raja and Mantri is agreed to be 5 : 3.
Calculate their Gain Ratio.
13. A, B and C are partners sharing profits and losses in the ratio of 2 : 2 : 1. Their Balance Sheet as on 31. 12. 2007 was as follows :
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Balance Sheet as on 31. 12. 2007 | ||||||||||||||||||||||||||||||||||||||||
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B died on 31. 03. 2008 and as per partnership deed his executors were entitled for
a) his capital balance as on the date of last Balance Sheet.
b) his share in General Reserve.
c) his share of goodwill. The goodwill of the firm was valued at Rs. 48,000.
d) his share of accrued profit, calculated on the basis of last years profit. The profit for the last year was Rs. 24,000.
e) interest on Capital up to the date of death at 9% per annum.
Prepare Bs Capital Account.
14. The Directors of Janata Company Limited, forfeited 500 equity shares of Rs. 100 each for non-payment of First call at Rs. 20 per share and Final call at Rs. 20 per share. These shares were reissued as fully paid at Rs. 80 per share.
Give necessary Journal Entries.
15. Mention any six differences between Manual Accounting and Computerised Accounting.
Answer any four from the following questions, each carrying fourteen marks : 4 x 14 = 56
16. Mr. Raju, a retail trader has kept his books of accounts under Single
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entry system. The following are available from his books : | |||||||||||||||||||||||||||||||||
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During the year, Raju withdrew Rs. 12,000 in cash and goods worth Rs. 8,000 for his domestic purpose. He introduced additional capital of Rs. 15,000 on 01. 05. 2008.
Adjustments :
a) Depreciate Furniture and Motor car by 10% p.a.
b) Appreciate Buildings by 20%.
c) Write off bad debts Rs. 1,500 and maintain R.B.D. at 5% on debtors.
d) Allow interest on opening capital at 8%.
e) Rent due but not paid Rs. 2,000.
Prepare :
i) Statement of profit or loss
ii) Revised Statement of Affairs.
17. Ramya and Rakesh are partners sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as on 31. 12. 2008 was as follows :
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Balance Sheet as on 31. 12. 2008 | ||||||||||||||||||||||||||||||||||||||||||||||||||
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On 01. 01. 2009 Tanuja is admitted into partnership on the following terms :
a.) She should bring Rs. 40,000 as capital for 4 share and Rs. 25,000
towards goodwill.
b) Depreciate machinery and furniture by 10%.
c) Appreciate buildings by 20%
d) Increase R.B.D. on debtors to Rs. 6,000.
e) An amount of Rs. 2,000 due to a creditor, is not likely to be claimed and hence to be written off.
Prepare :
i) Revaluation Account
ii) Partners Capital Accounts
iii) New Balance Sheet.
18. Arun, Kiran and Arjun were partners sharing profits and losses equally. Their Balance Sheet as on 31. 12. 2008 was as follows :
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Balance Sheet as on 31. 12. 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
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On the above date the firm was dissolved and the assets were realised as follows :
a.) Bills receivable Rs. 5,000, Debtors Rs. 23,500, Stock Rs. 18,000, Machinery Rs. 20,000 and Building Rs. 75,000.
b) Investments were taken by Kiran at Rs. 10,000 and furniture was taken over by Arjun at Rs. 8,000.
c) All the liabilities were paid in full and dissolution expenses amount to Rs. 2,500.
Prepare :
i) Realisation Account
ii) Partners Capital Accounts
iii) Bank Account.
19. Following are the Opening Balance Sheet and Receipts and Payments Account of Bangalore Sports Club, Bangalore.
Balance Sheet as on 01. 01. 2008
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Liabilities |
Rs. |
Assets |
Rs. |
|
O/S Rent |
1,800 |
Cash Balance |
8,550 |
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Capital Fund |
61,350 |
Bank Balance |
10,000 |
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O/S Subscriptions |
800 | ||
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Sports Materials |
35,000 | ||
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Furniture |
8,800 | ||
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63,150 |
63,150 |
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Receipts and Payments Account for the year ended 31. 12. 2008 | ||||||||||||||||||||||||||||||||||||||||||||
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Adjustments :
a.) Outstanding Subscriptions Rs. 1,800.
b) Rent due Rs. 900 and Legal charges outstanding Rs. 150.
c) Write off depreciation Rs. 600 on Furniture and Rs. 4,000 on Sports materials.
d) Donations are to be capitalised.
Prepare :
i) Income and Expenditure Account
ii) Balance Sheet as on 31. 12. 2008.
20. On 01. 01. 2005 Anand & Company purchased a machinery for Rs. 48,000 and spent Rs. 2,000 for its installation. On 30. 06. 2007 a machinery which was purchased on 01. 01. 2005 was sold for Rs. 38,000. On 01. 07. 2007 an another machinery was purchased for Rs. 40,000. Depreciation is to be charged at 10% p.a. under Diminishing Balance Method.
Show (i) Machinery Account and (ii) Depreciation Account for 4 years ending on 31. 12. 2008.
21. Following is the Trial Balance of Mangala Company Limited, Mangalore.
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Trial Balance as on 31. 12. 2008 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Adjustments :
a) Stock on 31. 12. 2008 was valued at Rs. 1,25,000.
b) Depreciate Furniture and Building at 10% per annum.
c) Provide R.B.D. on debtors at 5%.
d) Transfer Rs. 30,000 to Reserve Fund.
e) Interest on Debenture was outstanding for one year. Prepare Final Accounts in the prescribed form.
SECTION - D ( Practical Oriented Questions )
Answer any two of the following questions. Each question carries five marks : 2 x 5 = 10
22. Prepare Profit & Loss Appropriation A/c of a partnership firm with at least five imaginary figures.
23. Prepare a Statement of Affairs with five imaginary figures.
24. Classify the following items into Capital and Revenue :
a.) Cost of computer purchased by a College.
b) Sale of old newspapers and magazines.
c) Legacies received.
d) Subscriptions received.
e) Amount spent for upkeep of grounds.
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Attachment: |
| Earning: Approval pending. |
