Uttarakhand Technical University 2010 B.Com Accountancy -I - Question Paper
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Univesity Name: Uttarkhand University
Paper name: Accountancy -I
Academic Year: 2010
Courses: B.COM. (Previous) exam
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Roll No
831
B.COM. (Previous)
Examination 2010 ECO-02
(Elective Course/ Hiq;de)
Accountancy -I
ffr- I
Time: 3 Hours Maximum Marks : 35
le; : 3 wV i.rd : 35
Q. 1. Fill in the blanks. 2x1=2
i. Losses occur either due to inherent nature of the product or due to operation of
ii. Loss of weight due to evaporation is a............................loss.
(v) giPwi ; Pt mRqm dr LOTfd if d djT grTr g ;....................................
d fd;i"Tid gU d dTjTi
(c) oi'iidjui l gb HTTj dr f.................................................................f grTr g1
Q 2. Srikanath consigned 2,500 kg of coconut oil costing Rs. 50,000. Expenses incurred were Rs. 1,400. Consignee spent Rs. 2,000 on unloading and cartage. 100 kg of oil was lost due to natural deterioration and 1,500 kg were sold. Calculate the cost of stock at the end. 3x1=3
Jldiu-a U 50,000 :o dr yixa dT 2,500 fdoxTo dTdTUv dT y ij'Tui Hit11 bi Ic/T e ml 1,400 :0 [P djU i ijfM U ey mrwU vk mid xiM
HTTMT 2000 :0 dT [iP fd;i i 100 fd0Xie ry LOFTTfOd dijuiT l UV gT x;i
vTj 1,500 fd0XT0 y Cpt x;i i vfTe LVTd d e cP g, ry dr yrxr dr XUUT drft, i
Q 3. Give journal entries for the following adjustments:
i. Interest received in advance Rs. 600.
ii. Interest on drawings Rs. 1200.
iii. Provision for discount on creditors Rs. 200.
iv. Loss of goods by theft Rs. 8500.
v. Drawings of goods by the proprietor Rs. 750.
fUuffr iHniktUI d fy, tUy ffV; nft,i
(v) vfXe com dr ifr :o 600 i
(c) vrjT om 1200 :r0 i
(i) yunijl ij NV d fy, iTO/TTU 200 :t0 i
(n) PTj d djT xm dr grfU 8500 :r0 i
(;) wX }TjT XM dT vijT 750 :r0 i
Q 4. On taking out a Trial Balance a book-keeper finds an excess credit of Rs. 2460. Being desirous of closing the book, he places the difference to a Suspense Account, which is carried forward. In the next period, he discovers the following errors. Pass the rectifying entries and prepare the Suspense Account. 1x10=10
a. Returns Inwards Book has been totaled short by Rs. 400.
b. A sum of Rs. 4800 written off as depreciation on machinery has not been
posted to the Depreciation Account.
c. A discount of Rs. 1000 allowed to a customer has been pasted to his account as Rs. 100.
d. The Sales Book was undercast by Rs. 4000.
e. Purchase of Rs. 480 was posted as Rs. 840 in the suppliers account.
,d ryxv dT j cgr yd dT eye xmtt g fd dfMv X 2460 :0 vf/id R[ki;i w g i pfd og cgr dr cn djUT prgrT g bf, miU bi vrj dT' mPr [Ter X Mry fxT, ftl vrX y trxT xxti vxy vfr X ml fUx vfoT nrU X vrb i Hiy i/rrj dt fvxT dtft, mPr [tttt curb, i (v) xm oTilr cgr dT xTx 400 :0 l de yx xxt gi
(c) H"Tiuj1 ij eYogri d fy, vxfyfer :0 4800 dr [idlUi xyh x ugr dr xb gi
(i) ,d xrgd dr nr xb 1000 :0 dr nv dr [rTUr mid [tT X 100 :0 d :x X dr xb g i
(n) fOd; cgr dT xTx 4000 :0 dx yxrxT xxt g i
From the following balances of Hitesh, prepare a Balance Sheet as on December
1x10=10
31, 1987.
Hiteshs Capital Drawings Wifes Loan Sundry Creditors Cash in hand Cash in Bank Sundry Debtors Patents
Plant and Machinery Land and Building Stock in Hand
41.000 6,100
45.000 250
Net profit for the year was Rs. 45,350
lgr*i d fU+ufeRaa "tf d vt/R iR 31 Ri+cr, 1987 dT "Tv cuib, l
fgrT dh itr 41,000
VTgRT 6,100
MrUl l _ui 4,000
fOfOr yunij 45,000
RdM "iT 250
Cd e im 4,000
fOfOr nunij 40,500
iVv 2,000
VR e?Tru l 20,000
f VR HTOU 26,000
LVTd 36,500 bl of e iT) yi :0 45,350 gVT l
Q 6. Prepare Profit and Loss Account from the following balances extracted from the books of a business for the year 1987. 1x10=10
Gross Profit Rs. 1, 85,000
Salaries 20,000
Rent and Rates 5,000
Stationery 1,000
Postage
Insurance
500
2,000
1.500
5.000
5.000 500
5.000
2.000 2,000
2.500 2,000
Repairs
Depreciation
Advertisement
Discount (Dr.)
Commission of Salesmen
Bad Debts
Loss y Fire
Interest on Investment
Profit on Sale of Investments
oT 1987 l ifTr fUuffrr "it fdl dr yT l fy, x, ti
bid VT/TTj ij midT yTHT-gkfU [MT CUTb, i
idy yix 1,85,000
Oru 20,000
fdji; I vTj dj 5,000
LV"TUjr 1,000
MTd "|Yd 500
CheT 2,000
wer 1,500
gi 5,000
fOKTiU 5,000 NV 500
C\
lelM dT deh"TU 5,000
V"T/; _T 2,000
VTX yxU l {Tfr 2,000
fUO"T ij cqrf 2,500
fUO"T d fOd; l yTHT 2,000
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