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Pre University Board 2010 P.U.C. Commerce (CEBA) Accountancy - Question Paper

Monday, 04 February 2013 06:45Web

Page 1 of 2

Total No. of Questions : 24 ] Code No. 30

Total No. of Printed Pages : 16 ]

June/July, 2010

ACCOUNTANCY

( Kannada and English Versions )

Time : 3 Hours 15 Minutes ] [ Max. Marks : 100

( Kannada Version )

- A

JO. 0do :

8 x 2 = 16

1. X o>o dX, o 0d do oX<rt > o

V Cp <={,

2. ootooX , o, oaX 0ode ?

Cp

3. derf 0ode ?

4. adeO zJ n } TOOXrt > o / de&o rond dooao ?

<=t

5. edort > oo&ojneoo 0ode ?

6. Xoa Xo / 5e&rXo aoS JeO,oO ?

a) soa ,3<

b) J d3"3o

7. , X$ 0odeo ?

8. rodeJ d , opo oo zJ n >o /)) ?

9. /)3d 0d do n rad X J n > 0r ( Computer files ) , O&.

10. n raeXJ d X@, 0odeo ?

- b

odo dn$n JOb. wdD 0drt>:

3 X 6 = 18

11. d dDe dDJo ,ode 00 d d<Dn3ddD 3 dDJo j O 5 : 3 0X>0)od- d 0d OT> S30d 01. 01. 2008 do d,dDOTft d. 80,000 dDJ d. 60,000. X>A 03Xrt>O d/db)d@0J prY ,0,

31. 12. 2008 x rt$b 3 d. 18,900

a) 0d ot> doe OT&rd e. 5 d 0J Q

os

b) ddoe ,0> &rd d. 6,000

c) 0rtJ (Xjrtrt>D) d_;dDOTA d. 5,000 dDJ d. 6,000. d d. 200 dDJo d. 300.

_D

3 dDJo >aert Z3J Jd dO.

12. B,_iia⁵', dDd/U dDJ ted 00 d30n3ddD 3 dDJ 3 : 2 : 1 .d/rad 0X>0,do. ted 3<onDX ,0, D0 ad 0SdD.

ZJ co & _o co '^/ * cp <u -0

dd dDJo dod/u oJ 24 dDJo g d0J rt$bd0ddD.

dDD0DdO d3Dn'3dd 3 dDJo d0dDQDO.

13. dd/, d/, ,OdD 00 3<0H3ddD 3 doJ ,dD3A 0X>D₎4o_adD. Q30d 31. 12. 2007 d0D dd dd X>A0d .

31. 12. 2007d d

	A.
dan >0	16,000	b 03 n >0 Cp 0	50,000
, 3d/w ap	6,000	3, 3 0 _D	18,000
&oti&d>rt>o :		UDn >0	15,000
dd/ 25,000		nD	14,000
d/ 25,000
,0dD 25,000	75,000
	97,000		97,000

a30d 01. 05. 2008 d0D dd/ a 0SddD. dd OTd,3ddD X> A )rt > Dr d ddd :

a) 0d S3>

b) , 3d/W ap 3rt

c) d 3 $ rort , OT&Fd d 3 $ d. 7,200

' CO * ⁷ CO

d) 3erdji, rnrt, ,0, d 3ed5i, d. 18,000

' > ^{4 7} cp 6

e) a 0Sd S30dddd A d/J 330, WdD 3rt d. 12,000

dd/> 3d,o3dd Z3J dd J dDO.

ot

14. ABC dod ooJ ,0, <oo d&. 500 tioono 1000, 9% ,a<dJ;rt>o d&.

cp ~s <i

50 ad tifi<, ,eO adortd ti/addo.

6

X>dodoJ Sra d,<o ti/doaAd :

F 100

SoX d. 350 (&,eooo ,eO) d,dtio sart otio dd d&. 100.

0y Sra dPF d,S/Ad.

tioe<@od d_wdsadrt>o dodao de&o dddS, danS.

15. ti/,o,o d, dd tioJo rtra3ed*J d, dd dod wdo d. Ja., n>o

66 trcp -o eitrcp 66<=t

- c

x> a d)n> S /d)3d s<o₄ drt jo. d dn saa<o@ odn >o:

4 x 14 = 56

16. tea0d 0o <d da>₆daO J d@d ddrt drftiodo ddS, ,doja d. X>A ti/ <.doJ d :

eJ _o * 6 o

S>tirt>3	01. 01. 2008 ti&.	31. 12. 2008 cto.
n do	25,000	35,000
uon >o	35,000	45,000
d a, a 0 _D	14,000	24,000
, a o ya d do	18,000	12,000
Xd J d@ Sooart>o	8,000	6,000
dJ d@ Sooart>o	4,000	2,000
na,o3 S rtdo 6 co		10,000
&ededddra	12,000	12,000
ooJ,	20,000	20,000
tieiado yado ( 01. 05. 2008 )		30,000

&on& : nd0 d&. 1,000 d,& ort>rt tioJo tiort yae &e,o d. 6,000.

jy _o *

za,A ,,Jo ti/aa& ti/a rtd d&. 12,000 do d.dsaddS Jd Adoja d.

d -o ot 6 eo _o

o$Xrt:

a) wdo odda>d tioe ti/J e. 6 doJ JnoO.

b) deiado yaO tioe e. 10 doJ ,dd$ J rtoO.

c) &ededddraaod d&. 500 d{a ti/a.

d) dddo ,a< d&. 1,000.

e) doj noF na3 d&. 1,200.

f) dd od dod rt$X/d a d&. 2,000.

cs>

i) d₆dsadrt> d

ii) oa dda dj

iii) 31. 12. 2008 doJ d)dtio5FJ d,X

17. ,ode do Jo ,e 00 3on3ddo 3 do Jo 4jd0 3 : 2 d d,d/radoJ o&>0,3 d do. Q3od 31. 12. 2008 dodo Bdd Bd3d d&X X>Aod.

& -0 CO ⁴ ->

eoS31. 12. 2008 C &e> 33j

	ti&.		cto.
&oti&d>rt>o :		dejd	50,000
,ode 40,000		ooJj / d Cp	20,000
, e 30,000	70,000	&ededd	12,000
, 3d/w	10,000	d 3, 3 0 _D	10,000
Xd J d@ oa	13,500	, 3<m 3d do	18,500
dart >o	42,000	rtdo	20,000
		3 doJo jd 33J	5,000
	1,35,500		1,35,500

Q3od 01. 01. 2009 d odo Bd do AOe 00 3<on3dd o 4- 3nso

<=t 4

X> A da3dort >oQrt ,edrd d/aXoddo :

a) Bd 0 d&. 40,000 nd0 od OTA J dedo.

' <=t

b) , opo s&d derd? d&. 18,000 (d₆d3d d 0 $X/Ad)

c) dd d n 0 e. 20 d oJ 3Ad .

d) ooJ/ddd doe e. 10 doJ , dd$ J n <o3Ad.

e) dddo ,3< d&. 500 doJo dddo ,3<d doe aoe,<o e. 5 doJ J n o3Ad .

' _o

f) 33 ,o> d&. 500.

g) dooortd n3art aeado d. 600.

:

i) )Ddol<,w Z3J

ii) 3on3dd od> Z3J rt>o

iii) a3od 01. 01. 2009 d dd

18. eJ doJ a&J 00 d3<0TOdd0 03$ doJ rfd 2 : 2 : 1 -

dd/rad0J d0X>0, d do. S0d 31. 12. 2008 -00 dd dd d,X

ZS & -> co ⁴ ->

X>A0d.

Be)0&31. 12. 2008 C j,#

fi}ndQrt>j	ti&.		cif.
,0rt do	15,000	X ndo	21,000
w0d ,<	5,000	,<nddo 26,000
Xd J d@ 00Qrt>0	10,000	- dd do ,< aoe, <0 1,000	25,000
n.05 ,< 6	8,000	dJ d@ 00Qrt>0	5,000
aoe, <0	12,000	daXrt >0	18,000
do Jo jd 3J	10,000	00J,	25,000
&oti&d>rt>o :		&ededddra	16,000
w0d 20,000
eJ* 20,000
a&J 10,000	50,000
	1,10,000		1,10,000
doe a0dd0d0 , 0, cp	X> A ddJo n>0Srt a,&f /oJo. _D
a) Wk rt $0d n$do : ' -> CO	, <m ddo	d&. 24,000

dJX@ 00Qrt>0 d&. 4,000 dQXrt >o d&. 15,000

00J, d&. 22,000

b) eJ d d do d. 10,000 X@ &ededddrad o JrtdoX0d do.

c) ,0rt do doJo Xd J d@ 0Q00_t e. 5 d 0J ,eao d,yd dd d.

d) ot>₎03 ,< dododd /Ad.

e) dncrtd aX00d rtdo d&. 4,000.

' CO

f) a,&r d d&. 2,250.

IS

i) adedO zJ

ii) d3<ondd 0dd> zJ rt>o

iii) rtdo ZJ

19. X>dod addrtod t^e d,ddddd ddd, >>* ddrX@ ooJedddra zJ doJ , dd$ zJ Jrt<O :

_D

a) 01. 01. 2002 - od o. : 1 ooj, noea d. 30,000.

b) 01. 08. 2003 dod o. : 2 ooJ, noea d. 20,000.

c) 01. 07. 2004 dod o. : 1 DoJ d/d3& d. 18,800.

,dd$ Jrtad e. 12 doJ ddd dd S d,yd.

CO r

20. dodo 3,X| dddd r/d doJ d3d> zJ aod 31. 12. 2008 dod X>Aod :

31. 12. 2008 X, Xrt>o,d &,eX doio zsi

is o3 0 _o


rf wdod		12,000	xd w&d doA,		15,000
doXrt>				dodra doJ aod	1,000
2007	2,000			aoJy0drt>o	200
2008	15,000			daXrt>	10,000
2009	1,000	18,000		nan
dJ do		12,000		2007 500
d,de o<@		8,000		2008 4,500	5,000
> <do w&d doA,				dD(d , o dE e> li	2,000
d/o (Xod d		1,500		, o>	5,000
d. 2,000)				dodd ndr 6	5,300
a cs>		2,000		odo &co@	10,000
		53,500			53,500

aod 01. 01. 2008 d zJd nrt>0 : w&d dA, d. 12,000, &ededddra d. 18,000, roart d. 500, ddeyd doX d. 2,000.

>o5Xrt>o :

a) e. 50 doJ dJ o doJ d,de <@dR odd$edor.

b) ddeyd doX d. 1,200

c) Xddeyd nart d. 600

d) ,dd$ : &ededddra e. 10 doJ doJ w&d ,dA, d. 2,000.

:

i) wdodd dd d,X

ii) wo-d zJ

iii) aod 31. 12. 2008 d dd d,X

21. dF doda a>ooJ ,0, <o X>A J3> d, ,3oaod aod 31. 12. 2008

cp eo

- odo zaJrt>o JdoO :

ot

31. 12. 2008 - d

&g-rt>3	nr( Dr.) ti&.	( Cr.) d>.
edo odd> (d. 10 d 10,000 ,d/ 2. a@ edort>o)		1,00,000
o ( 01. 01. 2008 ) _D '	20,000
noea / d/o	1,25,000	1,75,000
d>d*ra3rt>o	5,000	8,000
noea d H	2,000
, o>	12,000
Uon >0 / an >0	32,000	20,000
oe, <0 aa		18,000
10% ,<d Jjrt >0		90,000
,<d J,d doe0 a OS,	9,000
rtdo	18,000
daXrt >0	32,000
J on n oe, <o		17,500
	8,000
d>,dod drt>0 -> 24	6,000
,o do	20,000
od^_ >aert zJ		18,000
ddjJdJ , i<		5,000
o doJo	2,000
d0	4,000
dan	5,000	2,500
dd do ,<d oe, <0		5,000
dd	54,000
&ededddra	25,000
ooJj	80,000
	4,59,000	4,59,000

coodXrt>o :

a) o&do , ddo 31. 12. 2008 d&. 90,000

' _0

b) dd do Jo ooJ e. 10 doJ ,dd$ J rtoO.

c) dddo ,<d doe e. 5 doJ oe,<o J rtoO.

d) d&. 16,000 oe,<o apn dnFo.

e) ,o> d3 d&. 1,800.

f) 3 ddod dEdo d{ d/a.

e)ri - D

d)rt >y /d)3dd 0do drt$rt JO. d, drt do oXrt >o :

2 x 5 = 10

22. do o rt> nod y<,aX d ,ddd & d ,o;o wdod od d> do

<=t J 6 cp eJ <=t ⁴ <=t

Xodoaooo J /O&.

23. 3<onoX , o, o0 0J e$X d ed0, X> A d)rt > o ert

Cp CO CO CO⁷ '-' c{,

d on eO ?

_D

a) od d> d doed a

os

b) &od n J d doe0 a

OS

c) ,3<x, a

U OS)

d) o-d aaert

e) 3<on3d ,o>

24. X>A ort>o odd> doJ XododA aortas :

<={, _o

a) do d

b) n raXooJjd noea d

c) doX

d) nidd , v

e) doodjra do Jo , aodo

( English Version ) SECTION - A

Answer any eight questions, each carrying two marks. 8 x 2 = 16

1. Mention two merits of single entry system.

2. What is partnership deed ?

3. What is Goodwill ?

4. Write the Journal entry for transferring the liabilities to the Realisation Account.

5. Give the meaning of forfeiture of shares.

6. Under what heading do you show the following in company Balance Sheet?

a) Loans to employees

b) Proposed dividend.

7. What is depreciation ?

8. Which are the Final accounts of a Non-trading concern ?

9. Mention two types of computer files.

10. What is Computerised Accounting ?

SECTION - B

Answer any three questions, each carrying six marks. 3 x 6 = 18

11. Ramesh & Suresh are partners sharing profits and losses in the ratio of

5 : 3. Their capitals as on 01. 01. 2008 were Rs. 80,000 and Rs. 60,000 respectively. They earned a profit of Rs. 18,900 as on 31. 12. 2008 before allowing the following :

a) Interest on capital at 5% p.a.

b) Annual salary payable to Ramesh Rs. 6,000.

c) Their drawings being Rs. 5,000 and Rs. 6,000 respectively.

Interest on the same Rs. 200 and Rs. 300 respectively.

Prepare Profit & Loss Appropriation Account.

12. Bhaskar, Kumar and Sridhar are partners sharing profits and losses in the

ratio of 3 : 2 : 1. Sridhar retires. His share is gained by Bhaskar and

11

Kumar as 24 and g .

Calculate new ratio of continuing partners.

13. Rama, Uma and Suma are partners sharing profits and losses equally. Their Balance Sheet as on 31. 12. 2007 is as follows :

Balance Sheet as on 31. 12. 2007

Liabilities		Rs.	Assets	Rs.
Creditors		16,000	Fixed Assets	50,000
General Reserve		6,000	Stock	18,000
Capital			Debtors	15,000
Rama	25,000		Cash in hand	14,000
Uma 25,000
Suma	25,000	75,000
		97,000		97,000

Rama died on 01. 05. 2008. Her executor claims the following :

a) Capital

b) Share of General Reserve

c) Share of Commission. Annual Commission Rs. 7,200

d) Share of Goodwill. Goodwill of the Firm Rs. 18,000

e) Share of profit upto the date of death her share Rs. 12,000 Prepare Rama's executor's A/c.

14. ABC Company Limited issued 1000, 9% debentures of Rs. 500 each at a premium of Rs. 50 each. The amount payable as follows :

On Application Rs. 100

On Allotment Rs. 350 ( including premium )

On First and Final call Rs. 100.

All the money was duly received.

Pass Journal entries in the books of company.

15. Mention the six differences between Manual Accounting and Computerised Accounting.

SECTION - C

Answer any four of the following questions, each carrying fourteen marks :

4 x 14 = 56

16. Srivinayaka, a retailer who kept his books under single entry system,

provides the following information :

Particulars	01. 01. 2008 Rs.	31. 12. 2008 Rs.
Cash in hand	25,000	35,000
Debtors	35,000	45,000
Stock	14,000	24,000
Creditors	18,000	12,000
Bills payable	8,000	6,000
Bills receivable	4,000	2,000
Bank Balance		10,000
Furniture	12,000	12,000
Machinery	20,000	20,000
Motor Car ( 01. 05. 2008 )		30,000

Drawings : In cash Rs. 1,000 p.m.

Son's college fee Rs. 6,000.

He sold his private assets for Rs. 12,000 and invested into business.

Adjustments :

a) Allow interest on opening capital only at 6% p.a.

b) Depreciate motor car at 10% p.a.

c) Write off Furniture by Rs. 500.

d) Bad debts provided Rs. 1,000.

e) Outstanding electricity charges Rs. 1,200.

f) Interest earned but not received Rs. 2,000.

Prepare : i) Statement of Affairs

ii) Statement of profit or loss

iii) Revised Statement of Affairs as on 31. 12. 2008.

17. Suresh and Satish 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.
Capital :		Buildings	50,000
Suresh 40,000		Plant / Machinery	20,000
Satish 30,000	70,000	Furniture	12,000
General Reserve	10,000	Stock	10,000
Bills payable	13,500	Debtors	18,500
Creditors	42,000	Cash	20,000
		Profit and Loss A/c	5,000
	1,35,500		1,35,500

On 01. 01. 2009 they admit Girish as a partner for th share on the following terms :

a)	He brought Rs. 40,000 in cash for capital.
b)	Goodwill of the firm raised at Rs. 18,000 ( retain in the business )
c)	Appreciate Buildings by 20%.
d)	Depreciate Plant/Machinery by 10%.
e)	Bad debts Rs. 500. Further create RBDD at 5% on Debtors.
f)	Outstanding salary Rs. 500.
g)	Rent paid in advance Rs. 600.

Prepare :

i) Revaluation A/c

ii) All the partners' Capital A/c

iii) Balance Sheet as on 01. 01. 2009.

18. Anand, Chethan and Vijay are partners sharing profits and losses in the ratio of 2 : 2 : 1. Their Balance Sheet on 31. 12. 2008 was as follows :

Balance Sheet as on 31. 12. 2008

Liabilities	Rs.	Assets	Rs.
Creditors	15,000	Cash in hand	21,000
Anand's loan	5,000	Debtors 26,000
Bills payable	10,000	- RBDD 1,000	25,000
Bank loan	8,000	Bills receivable	5,000
Reserve Fund	12,000	Investment	18,000
Profit & Loss A/c	10,000	Machinery	25,000
Capital :		Furniture	16,000
Anand 20,000
Chethan 20,000
Vijay 10,000	50,000
	1,10,000		1,10,000

On the above date firm dissolved subject to the following conditions :

a) Assets Realised :	Debtors	Rs.	24,000
	Bills Receivable	Rs.	4,000
	Investment	Rs.	15,000
	Machinery	Rs.	22,000

b) Chethan took the Furniture for Rs. 10,000.

c) Creditors and Bills payable are paid at a discount of 5%.

d) Bank loan paid in full.

e) Unrecorded Investment realised Rs. 4,000.

f) Dissolution expenses Rs. 2,250.

Prepare : i) Realisation Account

ii) Partners' Capital Account

iii) Cash Account.

19. From the following information prepare Machinery Account and Depreciation Account for four years in the books of Mr. Pratham :

a) Machine No. 1 purchased on 01. 01. 2002 Rs. 30,000.

b) Machine No. 2 purchased on 01. 08. 2003 Rs. 20,000.

c) Machine No. 1 sold on 01. 07. 2004 for Rs. 18,800.

Depreciation charged at 12% p.a. under original cost method.

20. Following is the Receipts and Payments Account of Mysore Cricket Club as on 31. 12. 2008 :

Receipts and Payments A/c for the year ending 31. 12. 2008

Receipts	Rs.	Payments	Rs.
To Balance b/d	12,000	By Sports equipment	15,000
,, Subscription		,, Printing & stationery	1,000
2007 2,000		,, Periodicals	200
2008 15,000		,, Investment	10,000
2009 1,000	18,000	,, Rent
,, Legacies	12,000	2007 500
,, Entrance fee	8,000	2008 4,500	5,000
,, Sale of old		,, Upkeep of ground	2,000
sports equipment	1,500	,, Salary	5,000
( cost Rs. 2,000 )		,, Tournament Expenses	5,300
,, Interest	2,000	,, Balance c/d	10,000
	53,500		53,500

Ledger balances as on 01. 01. 2008 :

Sports equipment Rs. 12,000, Furniture Rs. 18,000, Outstanding Rent Rs. 500, Subscription outstanding Rs. 2,000.

Adjustments :

a) Capitalise 50% of Legacies and Entrance fee

b) Subscription Receivable Rs. 1,200

c) Owing for Rent Rs. 600

d) Depreciate Furniture at 10% and Sports materials by Rs. 2,000. Prepare :

i) Beginning Balance Sheet

ii) Income and Expenditure account

iii) Balance Sheet as on 31. 12. 2008.

21. Following is the Trial Balance of Varsha Company Limited as on

31. 12. 2008 :

Trial Balance as on 31. 12. 2008

Particulars	Debit Rs.	Credit Rs.
Share Capital ( 10,000 equity shares of Rs. 10 each )		1,00,000
Stock ( 01-01-2008 )	20,000
Purchases / Sales	1,25,000	1,75,000
Returns	5,000	8,000
Carriage on purchases	2,000
Salary	12,000
Debtors / Creditors	32,000	20,000
Reserve Fund		18,000
10% Debentures		90,000
Interest on Debentures	9,000
Cash in hand	18,000
Investment	32,000
Provision for Taxation		17,500
Dividend	8,000
Preliminary expenses	6,000
Goodwill	20,000
P/L Appropriation A/c		18,000
Unsecured loan		5,000
Power and Fuel	2,000
Wages	4,000
Rent	5,000	2,500
Reserve for bad debts		5,000
Buildings	54,000
Furniture	25,000
Machinery	80,000
	4,59,000	4,59,000

Adjustments :

a) Closing stock as on 31. 12. 2008 Rs. 90,000

b) Depreciate Building and Machinery at 10%

c) Reserve for bad debts at 5%

d) Transfer Rs. 16,000 to Reserve Fund

e) Outstanding salary Rs. 1,800

f) Write off 3 of preliminary expenses.

SECTION - D ( Practical Oriented Questions )

Answer any two of the following questions. Each question carries five marks : 2 x 5 = 10

22. Prepare opening Statement of Affairs with five imaginary figures to find out opening capital.

23. How do you treat the following in the the absence of partnership deed ?

a) Interest on capital

b) Interest on drawings

c) Interest on loan

d) Distribution of profit or loss

e) Salary to partner.

24. Classify the following into Capital & Revenue :

a) Legacies

b) Purchase of computer

c) Subscription

d) Honorarium

e) Printing and Stationery.

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