Pre University Board 2010 P.U.C. Commerce (CEBA) Accountancy - Question Paper
Total No. of Questions : 24 ] Code No. 30
Total No. of Printed Pages : 16 ]
March, 2010
( Kannada and English Versions )
Time : 3 Hours 15 Minutes ]
[ Max. Marks : 100
( Kannada Version )
- A
8 x 2 = 16
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1. d d add s> 3 d 3,X J nizQ,.od d edeo ? |
 |
2. doartod od da> d d 3 0od deo ?
3. zaJ 0odeo ?
4. daoonaQua ,o, <o , dood n> dzoa&X, de&o dan XQ.
Cp CO 0 77
5. edort> pX do3rt 0odeo ?
6. X>Ad)rt>o Xodao dad d3,Xo0, zd Jdd X>n JeQ,oaQ ?
a) d Xdrart>o
b) d dod oaao
7. , d X$o do>< d d 3 0o deo ?
9. n raeX)J X, d d 3 0oddeo ?
eJ v cp
10. 0ddo adn> Xioon da.Xesn > o 3$.
6 <=i
X>Ad)rt>0 /ddda dodo Jo. d, wdo oXrto:
3 x 6 = 18
11. ,ode odo doon30X ,o, o d<on3dAdo, J ,,oJX, X>AoJ
cp co <=t oS u
rad o 31. 12. 2008 X, Xana>od d drd0 d :
<=t u co co
Q3oX 01. 04. 2008 da. 9,000 30. 06. 2008 da. 6,000 01. 09. 2008 da. 5,000 30. 11. 2008 da. 7,000
rtora< dd o d,y3d ,oJ dd doe e. 8 doJ a oo, X, sa.
cp cp Jx &5 os <={, u
12. a', ddJ' doJo od, ddo d<oTOddAdo dd 3d-d,d dd/ra 5 : 4 : 3
74 o J> co * eJ J'
wAdoJ d. a<s* ad aododo. a<s* 3dd d<0 ddJ' 4 drtdo doJo
_o eJ _o * co * 4 t
od, 6 dndo ddooJd. dj' doJo od,d a, "3djd <d;d/radOR X@ sa.
13. dd, dXe doJo aed doondaAdOp, dd d-4jrt> djd/ra 3 : 2 : 1 doJ d . aoX 01. 01. 2008 dodo ddo oX;dodA da. 45,000, da. 30,000 doJo da. 20,000 odd>do SaoQdoJ d.
_0 c{, _0
aoX 30. 09. 2008 dodo dXe ad SaoQdo. dooTOOXo dpd X> ort> a> naoad :
ot
a) doon3dd od d> d doe0 a d&rX e. 10.
ca
b) dXe d/X ,o> da. 800
c) doJ d3<on3d ddoddd aerdji<,wd do.
d) oa ddrd odd ddd doe dodra SaoQd aoXdddA doo* dd ododo.
i) ,o, o aerdji<, da. 27,000.
' cp 6
ii) 2007 d ,o, o d da. 15,000.
' cp 4
dXe odd> zJ oo J/0.
ot
14. ddo} Xoda aoaoJ da. 100 dfid 500 edort>o d)rt> doe da. 25 doJ odo Xdo Sra dd/rtadX, doo&o,nae<o saXaoaJo. oJd edort>o
co v ao ot
d, eort da. 90 doJ dododortd d/aJo.
ddadod dae&o dnrt>oJ doo.
6 ot
15. rtraaeXJ X@ d/doaXo &cb rfoXaoJ n>o $.
/d)d)dd s<o4 dnn 30. d dn sasxoj oxn>o :
4 x 14 = 56
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16. dorado do 3 dot , o, <o X, d 3;rt> o X dodo d d o0 ,do3) d. ddo e-cp -6 ~y <J. cpcoeo_o X>A d/oo aead) d : | ||||||||||||||||||||||||||||||
|
ddrd0 doradddo ,,o3 dX. d&. 9,000 3rtdoXoddo.
co ci ti v
Q)oX 01. 05. 2008 dodo ddo d&. 15,000 n > o do d 0 od d)> d)A
<=t ti
3 oQdo3) d.
_D
a) &ededXdrad doe e. 20 do3 , d X$ 3 rtoO.
b) X&jd n > dJid Or e. 15 d o3 d.
c) od d)> d doe0 d)&rX e. 6 d o3 rfodo.
os
d) ,o/,jd Uon> doe e. 5 do3 aoe,<o 3 no0.
e) d)d,ney)d ,o> d&. 4,500.
f) deyd n)art d&. 1,100.
:
i) d6ds)dd d
ii) dd) d
iii) d)d*do5r3 d
17. dJ do Jo ,d{ a<onaddaAo, ca-.rto 3 : 2d 4d/ra0
_o co * eo t J/ co
oX>o,ddo. aaoX 31. 12. 2008 doo Bdd Bad X X>Aorf.
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QdO&31. 12. 2008 - 33j | ||||||||||||||||||||||||||||||||||||||||
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aeort j1 art caX@ aaoX 01. 01. 2009 doo X>A Xdadort> doe |
aoonaOXrt de aedcaoJo.
a) odda>daA d&. 20,000 JdSeXo.
b) Xdrt> d-jido d&. 50,000 X@ artart$ftrf.
c) &edeXdra do Jo ooJ,rt> doe BoX;dodaA e. 10 do Jo e. 5 -o. , d X$ J too.
d) Uort > doe e. 10 d o. , o aaosafi aoe, 0a.
e) derd? zaJ oo d&. 25,000 X@ ,<%.&, $ftX>SeXo.
:
i) )ddji<,w zaJ
ii) aoonadd odda> zaJ rt>o
iii) aaoX 01. 01. 2009 d Bad dX
18. de*, d3o d,y dooTOdaAd, fdd-d.rtd 4 : 3 : 2 d
7 -o ZJ co 4 eJ <=t
d,d/rado3 doXod. dd QoX 31. 12. 2008 d dd dX X>Ao3o :
_D
Q&e)0&31. 12. 2008 ggjX
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doe0 aoXdod ddo ,o, a, rftddo. n> adedO cp <={, > |
X> Ao3 d/addo :
a) Urtod Se. 10 dXd dJiS Xado do3o daXrtod Se. 20 dXd dJi<_wS@o3 aX ra oad. Xjdrt>o d&. 60,000 X@, , dXort>o d&. 12,000 X, do3o &ededXdrart>o d&. 15,000 X,
ot u _o t t5
d/ddu3b.
b) SerJi<,wd 5r ded * d&. 15,000 X@ 3rtdoXod .
c) dart >o do3 Xd 3 X@ dooart > 5r Se. 5 ,eao dd dd ftd.
d) adedO d d&. 2,000.
' 24
i) adedO z3
ii) doondd od d> z3 rt >
iii) rt do z3
19. aoX 01. 01. 2005 doD ,o, odo dOr d. 50,000 n $rt 4 d drrt >
Cp 0
dan rt n /A noeaft3. rto n dd d doed Se. 5 a ,3dA
* _& _D _D 02)
dr, ddS ,dX$ 3 rt co adrOft3o. drS XeXdoJ d&. 1 r Se.
5 d a ,&3 4 ddrd dan d&. 0282012 do3 ,dX$ 3 rt deXo.
cs> 4
rto rtsftdo z3 do3 a z3 0d x, ddrrtrt 3/Oft.
_o_o _o os &(. co tr
20. X> dad d3,X doJo ft/X doJo dad 3 zaJ oo ddood eljF X,, dadrart d - d Qrt ,ooddd :
|
a. |
-C |
fi>. | |
|
Xd J X@ , o> |
3,500 |
rtdo |
10,500 |
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dooort d d d d do3rt |
2,000 |
3,eda ,adoA,rt >o |
25,000 |
|
od da> ap |
92,000 |
&ededXdra |
12,000 |
|
$>ao doJ X&,d s> eo |
50,000 | ||
|
97,500 |
97,500 |
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31. 12. 2008 X, Xrt>o,d &,eX doio zsi $ eJ o3 <y -0 | ||||||||||||||||||||||||||||||||||||||||
|
coodXrt>o :
a) 2008 e d drX, dSeuad do3rt d&. 1,000.
b) , o> na3 31. 12. 2008 d odo d. 4,500.
c) dd do d,de do<@d o od da$eXQ,od)do.
d) 3,eda ,adoA,n> doe da&rX e. 20 doJ sart &ededXdrad doe e. 5 doJ , dX$ J n ood)do.
i) wdao doJ dE zaJ
' _o ti
ii) d ad d3jX
21. ddO Xoa aoao3, d adoX 31. 12. 2008 - 3d> X>Aod :
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coodXrt>o : |
a) o&do ,dXo 5<o@ -S). 15,000.
b) d&. 2,000.
c) DoJ,edddrart> dDe e. 10 doJ dDJo &ededddrart> dDe e. 5 doJ , dd$ JrtDO.
d) J On d&. 12,000 d o yD Ob.
' <={, co
e) De,<o aprt d&. 15,000 dTOrDb.
f) dJ 30 d&. 7,500.
odD Z3J rt>D J/Ob.
ot
ZXR rt>o )
X>Ad)rt>, /)3d 0do drtrt jOb. d, d,rt d odrt>o :
2 x 5 = 10
22. 0ddo d&rd ,dDd doJrt> dD<d a , J Xn>o,doJ y<,ad
cs> V *J
dortDrt > ,3dQo d3d,3d zJ DD J /Ob.
ot
23. yqad d>ortort> ,3dQo 0ddo d rX@ dadD/rtod co@ d d d,yd DoJ, Z3J DDr J /Ob.
24. X> A d)rt > Dr od d3> dDJo doroDdA aortab :
a) &ededddrart > d/a3&
b) d&,d d&rd ,ra dDJo ra d rt >o
' eJ rs -e ro t3
c) > d 3j rd,Xn > d/d
d) d&jd ad/rraX@ o dert rt >d
e) , dydSod d d d&rd ad r
( English Version ) SECTION - A
Answer any eight questions, each carrying two marks. 8 x 2 = 16
1. What is the object of preparing the statement of affairs ?
2. What is fluctuating capital system ?
3. What is revaluation account ?
4. Give the journal entry for sale of assets on dissolution of partnership firm.
5. What is oversubscription of shares ?
6. Under what heading do the following items appear in the Companys Balance Sheet ?
a) Loose tools
b) Unclaimed dividend.
7. What is original cost method of depreciation ?
8. What are Legacies ?
9. What is computerised accounting ?
10. Mention two types of accounting packages.
Answer any three questions, each carrying six marks. 3 x 6 = 18
11. Suresh, a partner in a firm has withdrawn the following amounts during the year ended 31. 12. 2008 for his personal use.
Rs. 9,000 on 01. 04. 2008
Rs. 6,000 on 30. 06. 2008
Rs. 5,000 on 01. 09. 2008
Rs. 7,000 on 30. 11. 2008
Calculate the interest on drawings at 8% per annum under product method.
12. Anil, Bharath and Chandra are partners sharing profits and losses in the
ratio of 5 : 4 : 3. Anil retires. Bharath gets 1 th and Chandra gets I th of
Anils share. Calculate the new profit and loss sharing ratio of Bharath and Chandra.
13. Pavan, Rakesh and Sohan are partners sharing profits and losses in the ratio of 3 : 2 : 1. Their capital balances on 01 . 01. 2008 stood at Rs. 45,000, Rs. 30,000 and Rs. 20,000 respectively.
Rakesh died on 30. 09. 2008. Partnership deed provides the following :
a) Interest on capital at 10% per annum.
b) Salary to Rakesh Rs. 800 per month.
c) His share of goodwill.
d) His share of profit upto the date of death on the basis of previous years profit.
i) Goodwill of the firm Rs. 27,000
ii) Profits for the year 2007 Rs. 15,000 Prepare Rakeshs Capital Account.
14. Varun Company Limited forfeited 500 shares of Rs. 100 each for nonpayment of the final call money Rs. 25 per share. Later these shares were reissued at Rs. 90 per share.
Give necessary Journal Entries.
15. Mention any six advantages of computerised accounting.
Answer any four from the following questions, each carrying fourteen marks : 4 x 14 = 56
16. Arun kept his books of account under single entry system. He gave the
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following information : | ||||||||||||||||||||||||||||||
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During the year, he withdrew Rs. 9,000 for personal use. On 01. 05. 2008, he has introduced Rs. 15,000 as additional capital.
Adjustments :
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a) |
Depreciate furniture by 20% |
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b) |
Appreciate buildings by 15% |
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c) |
Allow interest on capital at 6% per annum |
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d) |
Create reserve for doubtful debts at 5% on debtors |
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e) |
Outstanding salary Rs. 4,500 |
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f) |
Rent receivable Rs 1,100 |
Prepare :
i) Statement of affairs
ii) Statement of profit or loss
iii) Revised statement of affairs.
17. Ratan and Suraj are partners sharing profits and losses in the ratio of
3 : 2. Their Balance sheet as on 31. 12. 2008 was as follows :
Balance Sheet as on 31. 12. 2008
|
Liabilities |
Rs. |
Assets |
Rs. | |
|
Creditors |
13,500 |
Cash |
6,500 | |
|
Bills Payable |
7,500 |
Stock |
21,000 | |
|
General Reserve |
15,000 |
Debtors |
18,000 | |
|
Capitals : |
Bills Receivable |
5,500 | ||
|
Ratan |
Rs. 60,000 |
Furniture |
10,000 | |
|
Suraj |
Rs. 30,000 |
90,000 |
Machinery |
24,000 |
|
Buildings |
40,000 | |||
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Profit and Loss A/c. |
1,000 | |||
|
1,26,000 |
1,26,000 | |||
They admit Vinod to partnership for 1 th share on 01. 01. 2009 based on
6
the following terms :
a) He should bring in Rs. 20,000 as capital
b) Buildings to be revalued at Rs. 50,000
c) Furniture and Machinery to be depreciated at 10% and 5% respectively
d) Reserve for doubtful debts to be provided at 10% on Debtors
e) Goodwill account to be raised and maintained to the extent of Rs. 25,000.
Prepare :
i) Revaluation Account
ii) Capital Accounts of Partners
iii) Balance Sheet as on 01. 01. 2009.
18. Mohan, Nagaraju and Prakash are partners sharing profits and losses in the ratio of 4 : 3 : 2 . Their Balance sheet as on 31. 12. 2008 was as follows :
Balance Sheet as on 31. 12. 2008
|
Liabilities |
Rs. |
Assets |
Rs. | |
|
Creditors |
25,000 |
Cash |
9,000 | |
|
Bills Payable |
17,000 |
Debtors |
27,000 | |
|
Prakashs Loan A/c. |
10,000 |
Stock |
15,000 | |
|
Reserve Fund |
18,000 |
Investments |
5,000 | |
|
Capitals : |
Furniture |
14,000 | ||
|
Mohan |
Rs. 30,000 |
Goodwill |
20,000 | |
|
Nagaraju |
Rs. 20,000 |
Buildings |
40,000 | |
|
Prakash |
Rs. 10,000 |
60,000 | ||
|
1,30,000 |
1,30,000 | |||
On the above date the firm was dissolved. The assets realised as follows :
a) Debtors realised 10% less than the book value and investments realised 20% more than the book value. Buildings realised Rs. 60,000, stock realised Rs. 12,000 and furniture sold for Rs. 15,000.
b) Goodwill taken by Mohan at Rs. 15,000
c) Creditors and Bills payable settled at discount of 5%
d) Realisation expenses Rs. 2,000.
Prepare :
i) Realisation Account
ii) Capital Accounts of Partners
iii) Cash Account.
19. On 01. 01. 2005 a firm purchased a lease costing Rs. 50,000 for a term of
4 years. It is proposed to depreciate the lease by Annuity method charging 5% interest. With reference to Annuity tables to write off Re. 1 at 5% over a period of 4 years the amount to be charged is 0-282012.
Show Lease account and Interest account for all four years.
20. Following are the Balance sheet and Receipts and Payments A/c. of Diamond Sports Club, Davanagere.
Balance Sheet as on 31. 12. 07
|
Liabilities |
Rs. |
Assets |
Rs. |
|
Outstanding Salary |
3,500 |
Cash |
10,500 |
|
Pre-received Subscriptions |
2,000 |
Sports Materials |
25,000 |
|
Capital Fund |
92,000 |
Furniture |
12,000 |
|
Land and Building |
50,000 | ||
|
97,500 |
97,500 |
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Receipts and Payments A/c for the year ended 31. 12. 08. | ||||||||||||||||||||||||||||||||||||
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Adjustments :
a) Outstanding subscription for 2008 Rs. 1,000
b) Outstanding salary as on 31. 12. 2008 Rs. 4,500
c) Half of the Entrance fees to be capitalised
d) Depreciate sports materials at 20% per annum and furniture at 5%. Prepare :
i) Income and Expenditure Account
ii) Balance Sheet.
21. Following is the Trial Balance of Vishwas Trading Company Ltd. as on
31. 12. 2008 :
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Trial Balance as on 31. 12. 2008 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Adjustments : | ||||||||||||
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Prepare Final Accounts. |
SECTION - D ( Practical Oriented Questions )
Answer any two of the following questions. Each question carries five marks : 2 x 5 = 10
22. Prepare an Executors Loan Account showing the repayment in two annual equal instalments along with interest with imaginary figures.
23. Prepare a Machinery Account for two years with imaginary figures under diminishing method of depreciation.
24. Classify the following items into Capital and Revenue :
a) Sale of furniture
b) Annual whitewashing and painting expenses to buildings
c) Sale of old newspapers
d) Donations for construction of buildings
e) Annual maintenance grant received from government.
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Attachment: |
| Earning: Approval pending. |
