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 ]
June/July, 2010
( Kannada and English Versions )
Time : 3 Hours 15 Minutes ] [ Max. Marks : 100
( Kannada Version )
- A
JO. 0do :
8 x 2 = 16
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V Cp <={,
2. ootooX , o, oaX 0ode ?
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<=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 ?
odo dn$n JOb. wdD 0drt>:
3 X 6 = 18
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31. 12. 2008 x rt$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.
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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)4oadD. Q30d 31. 12. 2007 d0D dd dd X>A0d .
31. 12. 2007d d | ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
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
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 | ||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||
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,# | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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@ 0Q00t 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 te 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 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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.
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 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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.
d)rt >y /d)3dd 0do drt$rt JO. d, drt do oXrt >o :
2 x 5 = 10
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<=t J 6 cp eJ <=t 4 <=t
Xodoaooo J /O&.
23. 3<onoX , o, o0 0J e$X d ed0, X> A d)rt > o ert
Cp CO CO CO7 '-' c{,
d on eO ?
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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 ?
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.
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 : | |||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||
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 | ||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||
On 01. 01. 2009 they admit Girish as a partner for th share on the following terms : |
| ||||||||||||||
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
| ||||||||||||||||||||||||||||||||||||||||||||||||
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 | ||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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.
Attachment: |
Earning: Approval pending. |