Professional Documents
Culture Documents
Series OSR/C
Code No.
amob Z.
67/1
Roll No.
Code number given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
15 minutes time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the
students will read the question paper only and will not write any answer on
the answer-book during this period.
boImem
ACCOUNTANCY
A{YH$V_ AH$ : 80
Maximum Marks : 80
1
P.T.O.
gm_m` {ZX}e :
(i)
(ii)
(iii)
narjm{W`m| H$mo eof ^mJ I Ama J _| go H$moB EH$ ^mJ hb H$aZm h &
(iv)
{H$gr Z Ho$ g^r ^mJm| Ho$ Cma EH$ hr WmZ na {b{IE &
General Instructions :
(i)
(ii)
(iii)
Candidates can attempt only one part of the remaining parts B and C.
(iv)
^mJ H$
(gmPoXmar \$_m] VWm H$n{Z`m| Ho$ {bE boImH$Z)
PART A
(Accounting for Partnership Firms and Companies)
1.
O~ gmPoXmam| H$s nyOr WmB hmo Vmo gmPoXmam| Ho$ {bE V`ma {H$E OmZo dmbo ImVm| Ho$ Zm_
~VmBE &
Name the accounts which are maintained for the partners when capitals
of the partners are fixed.
2.
Xm nyOr H$m `m AW h ?
EH$ gmPoXma Ho$ doe Ho$ g_` EH$ \$_ Ho$ ~hrImVm| _| Eogr {H$ht Xmo _Xm| Ho$ Zm_ ~VmBE
{OZ_| g_m`moOZ H$s Amd`H$Vm hmoVr h &
List any two items that need adjustments in books of accounts of a firm
at the time of admission of a partner.
5.
An-AeXmZ go `m Ame` h ?
6.
Eogr AdWm H$s nhMmZ H$s{OE O~ H$moQ> EH$ gmPoXmar \$_ Ho$ g_mnZ Ho$ {bE AmXoe Xo
gH$Vm h &
Identify a situation, under which the Court may order for dissolution of a
partnership firm.
8.
_wHo$e Ed a_oe gmPoXma h Omo H$_e 2 : 1 Ho$ AZwnmV _| bm^-hm{Z H$m {d^mOZ H$aVo h &
Chm|Zo $noe H$mo bm^ _| 1/4 ^mJ Ho$ {bE \$_ _| gmPoXma Ho$ $n _| doe {X`m, Bg JmaQ>r
Ho$ gmW {H$ CgH$m bm^ _| {hgm H$_-go-H$_ < 55,000 O$a hmoJm & \$_ H$m 31 _mM,
2013 H$mo g_mV hmoZo dmbo df H$m ew bm^ < 1,60,000 Wm & bm^-hm{Z {d{Z`moOZ
ImVm V`ma H$s{OE &
Mukesh and Ramesh are partners sharing profits and losses in the ratio
of 2 : 1 respectively. They admit Rupesh as partner with 1/4 share in
profits with guarantee that his share of profit shall be at least < 55,000.
The net profit of the firm for the year ending 31st March, 2013 was <
1,60,000. Prepare Profit and Loss Appropriation Account.
9.
\o$Zm {b{_Q>oS Zo < 100 `oH$ Ho$ < 7,00,000 Ho$ 12% G$Unm|, H$m 5% r{_`_ na
{ZJ_Z {H$`m, {OZH$m emoYZ 20% r{_`_ na hmoZm Wm & G$Unm| Ho$ {ZJ_Z Ho$ g_`
Amd`H$ amoOZm_Mm {dpQ>`m H$s{OE &
Fena Ltd. issued < 7,00,000 12% debentures of < 100 each at a premium
of 5% redeemable at a premium of 20%. Pass necessary journal entries at
the time of issue of debentures.
10.
Ama {b{_Q>oS> Zo < 100 `oH$ Ho$ 2000, 8% G$Unm| H$m emoYZ, Omo g_-_y` na
{ZJ{_V {H$E JE Wo, < 100 `oH$ Ho$ g_Vm Aem| H$mo 25% A{Y_y` na {ZJ{_V H$aHo$,
n[adVZ mam {H$`m &
Ama {b{_Q>oS> H$s nwVH$m| _| Amd`H$ amoOZm_Mm {dpQ>`m H$s{OE &
R Ltd. redeemed 2000, 8% debentures of < 100 each which were issued
at par by converting them into equity shares of < 100 each issued at a
premium of 25%.
Pass necessary journal entries in the books of R Ltd.
67/1
P.T.O.
11.
(H$) Ho$, Eb VWm OS> gmPoXma h Omo bm^m| H$mo H$_e 4 : 3 : 2 Ho$ AZwnmV _| {d^m{OV
H$aVo h & Eb Zo AdH$me bo {b`m VWm AnZo Ae Ho$ bm^ H$m 1/9 ^mJ Ho$ Ho$
nj _| `mJm VWm eof H$mo OS> Ho$ nj _| `mJm & Ho$ VWm OS> Ho$ ZE bm^ {d^mOZ
AZwnmV H$s JUZm H$s{OE &
(I) AZ, dZ VWm MaZ> gmPoXma h Omo bm^m| H$mo H$_e: 1/2, 3/10 VWm 1/5 Ho$
AZwnmV _| {d^m{OV H$aVo h & dZ \$_ go AdH$me JhU H$aVm h VWm AZ VWm
MaZ> ^{d` Ho$ bm^m| H$mo 3 : 2 Ho$ AZwnmV _o {d^m{OV H$aZo H$m {ZM` H$aVo h &
AZ VWm MaZ> H$m A{Ybm^ AZwnmV kmV H$s{OE &
2+2=4
(a)
(b)
12.
67/1
{hZm Ed ZraOm EH$ \$_ _| gmPoXma Wt VWm 3 : 2 Ho$ AZwnmV _| bm^ H$m {d^mOZ H$aVr
Wt & CZH$s nyOr H$_e: < 80,000 VWm < 50,000 Wr & 1 OZdar, 2013 H$mo Chm|Zo
gr_m H$mo ^mdr bm^m| _| 1/5 ^mJ Ho$ {bE ZE gmPoXma Ho$ $n _| \$_ _| doe H$am`m &
gr_m AnZr nyOr Ho$ $n _| < 60,000 bmB & \$_ H$s `m{V Ho$ _y` H$s JUZm H$s{OE
VWm gr_m Ho$ doe na Amd`H$ amoOZm_Mm {dpQ>`m H$s{OE &
4
Hina and Neerja were partners in a firm sharing profits in the ratio of
3 : 2. Their capitals were < 80,000 and < 50,000 respectively. They
admitted Seema in the firm on 1st January, 2013 as a new partner for 1/5
share in the future profits. Seema brought < 60,000 as her capital.
Calculate the value of goodwill of the firm and record necessary journal
entries on Seemas admission.
14.
~ {b{_Q>oS> H$m nOr`Z < 20,00,000 H$s A{YH$V nyOr go hAm Omo < 10 `oH$ Ho$
g_Vm Aem| _| {d^$ Wr & H$nZr Zo 1,00,000 Aem| Ho$ {ZJ_Z Ho$ {bE AmdoXZ
Am_pV {H$E & 96,000 Aem| Ho$ {bE AmdoXZ m hE & g^r `mMZm am{e _mJ br JB
VWm m hmo JB Ho$db 2,000 Aem| H$mo N>moS>H$a {OZ na < 2 {V Ae H$s A{V_ `mMZm
am{e Zht {_br & BZ g^r Aem| H$mo OV H$a {b`m J`m VWm ~mX _| < 18,000 na nyU
Xm nwZ: {ZJ{_V H$a {X`m J`m &
(i)
(ii)
H$nZr A{Y{Z`_, 1956 H$s gmaUr VI, ^mJ I Ho$ AZwgma ~ {b{_Q>oS> Ho$ pW{V
{ddaU _| Ae nyOr H$mo {H$g H$ma Xem`m OmEJm ?$
Cn`w$ Ho$ {bE ImVm| Ho$ ZmoQ>g ^r V`ma H$s{OE &
15.
67/1
(i)
(ii)
H$, I VWm J gmPoXma Wo & Chm|Zo CS>rgm Ho$ EH$ XadVu Am{Xdmgr jo _| `mnma ma^
{H$`m & CZH$r A{^{M Am{Xdmgr g_wXm` Ho$ ej{UH$ Ed dm` g~Yr {dH$mg _| Wr &
31 _mM, 2013 H$mo bm^m| VWm AmhaUm| H$m g_m`moOZ H$aZo Ho$ CnamV CZH$s nyOr Wr
H$ < 4,00,000, I < 3,00,000 VWm J < 2,00,000 & gmPoXmam| Ho$ AmhaU Wo
H$ < 4,000 {V _mh, I < 3,000 {V _mh Ama J < 2,000 {V _mh &
31 _mM, 2013 H$mo g_m hE df H$m \$_ H$m bm^ < 6,00,000 Wm & VXnamV `h XoIm
J`m {H$ nyOr na 6% {V df H$s Xa go Xo` `mO bJZm ah J`m &
AnZr H$m` {Q>nUr H$mo nQ>V`m {XIbmVo hE Cn`w$ Ho$ {bE Amd`H$ g_m`moOZ {dpQ>
H$s{OE & Cn`w$ Z _| COmJa {H$E hE {H$ht Xmo _y`m| H$s nhMmZ ^r H$s{OE &
5
P.T.O.
am_, ahr_ VWm am~Q> gmPoXma Wo Omo bm^m| H$mo H$_e: 2 : 3 : 1 Ho$ AZwnmV _| {d^m{OV
H$aVo Wo & gmPoXmar gboI Ho$ AZwgma {H$gr ^r gmPoXma H$s _`w hmoZo na CgHo$ {hgo Ho$
nyOr ImVo H$s eof am{e OZOmVr` jo _| EH$ AmfYmb` {Z_mU Ho$ {bE XmZ _| Xo Xr
OmEJr &
~r_mar Ho$ H$maU 30 {gV~a, 2013 H$mo am~Q> H$s _`w hmo JB &
ahr_ VWm am~Q> H$m pW{V-{ddaU {ZZmZwgma Wm :
pW{V-{ddaU 31.3.2013
Xo`VmE
am{e
<
gn{m`m
am{e
<
nyOr :
am_
ahr_
am~Q>
boZXma
H$_Mmar j{Vny{V {Z{Y
g{XY G$Um| Ho$ {bE Am`moOZ
1,00,000
2,00,000
3,00,000
3,60,000
20,000
10,000
9,90,000
67/1
amoH$S>
~H$
H$Y
XoZXma
{d{Z`moJ
^y{_
14,000
2,96,000
80,000
3,00,000
50,000
2,50,000
9,90,000
am_,
(ii)
(iii)
(iv)
(v)
`m{V H$m _y`mH$Z {nN>bo VrZ dfm] Ho$ AmgV bm^ Ho$ Xmo JwZo Ho$ ~am~a
hmoJm, Omo 2010-2011 _| < 45,000, 2011-2012 _| < 90,000 VWm
2012-2013 _| < 1,35,000 Wo &
_`w Ho$ {XZ VH$ am~Q> Ho$ bm^ Ho$ Ae H$s JUZm {nN>bo VrZ dfmo Ho$ AmgV bm^
Ho$ AmYma na H$s OmEJr &
^y{_ H$m < 25,000 H$_ na _y`mH$Z hAm VWm H$Y H$m < 8,000 A{YH$ na
_y`mH$Z hAm &
XoZXmam| na g{XY G$Um| Ho$ {bE 5% H$s Xa go Am`moOZ {H$`m J`m &
H$_Mmar j{Vny{V Ho$ Xmdo H$m AZw_mZ < 5,000 bJm`m J`m &
am~Q> Ho$ {ZnmXH$m| H$mo VwV {H$E OmZo dmbm CgH$m nyOr ImVm V`ma H$s{OE VWm am_,
ahr_ VWm am~Q> g_mO H$mo Omo _y` go{fV H$aZm MmhVo h CgH$s nhMmZ ^r H$s{OE &
Amount
<
Assets
Amount
<
Capitals :
Ram
1,00,000
Cash
14,000
Rahim
2,00,000
Bank
2,96,000
Robert
3,00,000
Stock
80,000
3,60,000
Debtors
Creditor
Workmens Compensation Fund
20,000
Investments
10,000
Land
9,90,000
67/1
3,00,000
50,000
2,50,000
9,90,000
P.T.O.
On the date of Roberts death i.e. 30th September, 2013, the following was
agreed upon :
(i)
(ii)
Roberts share of profits till the date of his death will be calculated
the basis of average profits of last three years.
(iii)
(iv)
(v)
Claim of workmen compensation estimated at < 5,000.
Prepare Roberts capital account to be presented to his executors. Also
identify a value that Ram, Rahim and Robert wanted to communicate to
the society.
17.
S>`y VWm Ama EH$ \$_ _| gmPoXma Wo Omo bm^m| H$mo H$_e: 3 : 2 Ho$ AZwnmV _| {d^m{OV
H$aVo Wo & 31 _mM, 2013 H$mo CZH$m pW{V-{ddaU {ZZmZwgma Wm :
S>`y VWm Ama H$m pW{V-{ddaU 31 _mM, 2013
Xo`VmE
boZXma
am{e
gn{m`m
<
amoH$S>
XoZXma
10,000
() Sy>~V G$U
Am`moOZ
350
H$Y
g`
noQ>oQ>g
{d{Z`moJ
`m{V
17,500
4,000
20,000
15,000
10,000
66,500
67/1
am{e
<
2,500
9,650
12,500
17,500
10,350
10,000
4,000
66,500
(ii)
(iii)
(i)
1
2
31
_mM, 2010, 2011, 2012 VWm 2013 H$mo g_m hE dfmo Ho$ \$_ Ho$ bm^
H$_e: < 10,000; < 7,000; < 8,500; VWm < 7,500 Wo &
(v)
H$Y H$m _y`mH$Z < 10,000 Wm VWm g{XY G$Um| Ho$ {bE Am`moOZ H$mo
< 500 VH$ ~T>m`m J`m &
(vi) g` H$m nwZ_y`mH$Z < 20,000 na {H$`m J`m &
nwZ_y`mH$Z ImVm, gmPoXmam| Ho$ nyOr ImVo VWm ZB \$_ H$m pW{V-{ddaU V`ma H$s{OE &
AWdm
Hw$_ma, `m_ VWm aVZ EH$ \$_ _| gmPoXma Wo Omo bm^m| H$mo H$_e 5 : 3 : 2 Ho$ AZwnmV _|
{d^m{OV H$aVo Wo & 01-04-2013 go Chm|Zo \$_ H$mo {dK{Q>V H$aZo H$m {ZM` {H$`m & Cg
{XZ \$_ H$m pW{V-{ddaU {ZZ{b{IV Wm :
pW{V-{ddaU 01-04-2013
Xo`VmE
nyOr
am{e
gn{m`m
<
<
Hw$_ma
`m_
aVZ
boZXma
g`
\$ZuMa
_moQ>a dZ
H$Y
XoZXma
amoH$S>
68,000
50,000
27,000
1,20,000
2,65,000
67/1
am{e
80,000
45,000
25,000
30,000
71,000
14,000
2,65,000
P.T.O.
< 40,000 _y` Ho$ g`m| H$mo Hw$_ma Zo < 45,000 _o {b`m VWm eof g` H$s
{~H$s go <
50,000
m hE &
(ii)
(iii)
(iv)
XoZXmam| go <
(v)
< 20,000 Ho$ boZXma Ty>T>Zo na ^r Zht {_bo VWm eof boZXmam| H$mo nyam ^wJVmZ H$a
1,000
40,000
_o hAm &
dgybrH$aU `` <
5,000
Wo &
\$_ H$m dgybr ImVm, gmPoXmam| Ho$ nyOr ImVo VWm ~H$ ImVm V`ma H$s{OE &
W and R were partners in a firm sharing profits in the ratio of 3 : 2
respectively. On 31st March, 2013, their Balance Sheet was as follows :
Balance Sheet of W and R as on 31st March, 2013
Liabilities
Amount
<
Amount
Assets
<
Cash
Creditors
17,500
Debtors
2,500
10,000
() Provision for
bad debts
350
Investment
Fluctuation Fund
4,000
Capitals :
Stock
12,500
Plant
17,500
20,000
Patents
10,350
15,000
Investments
10,000
10,000
Goodwill
Bank loan
66,500
67/1
9,650
4,000
66,500
10
(ii)
(iii)
(iv)
1
2
years
The profits of the firm for the years ending 31st March, 2010, 2011,
2012 and 2013 were < 10,000; < 7,000; < 8,500; and < 7,500
respectively.
(v)
Stock was valued at < 10,000 and provision for doubtful debts was
raised up to < 500.
(vi)
Partners
Capital
A/cs
and
the
OR
Kumar, Shyam and Ratan were partners in a firm sharing profits in the
ratio of 5 : 3 : 2 respectively. They decided to dissolve the firm with effect
from 01-04-2013. On that date the Balance Sheet of the firm was as
follows :
Balance Sheet as at 01.04.2013
Liabilities
Amount
<
Assets
Amount
<
Capitals :
Kumar
68,000
Plant
80,000
Shyam
50,000
Furniture
45,000
Ratan
27,000
Motor van
25,000
Stock
30,000
Debtors
71,000
Cash
14,000
Creditors
1,20,000
2,65,000
67/1
2,65,000
11
P.T.O.
(ii)
(iii)
(iv)
(v)
(vi)
^JdVr {b{_Q>oS> Zo < 10 `oH$ Ho$ 2,00,000 g_Vm Aem| Ho$ {ZJ_Z hoVw AmdoXZ
Am_pV {H$E & am{e`m {ZZmZwgma Xo` Wt :
AmdoXZ na < 3 {V Ae
Am~Q>Z na < 5 {V Ae
W_ Ed ApV_ `mMZm na < 2 {V Ae
3,00,000
Aem| Ho$ {bE AmdoXZ m hE VWm g^r AmdoXH$mo H$mo AmZwnm{VH$ $n _| Aem|
H$m Am~Q>Z H$a {X`m J`m & AmdoXZ na m A{V[a$ YZam{e H$mo Am~Q>Z am{e _|
g_m`mo{OV H$a {b`m J`m & ~r, {Ogo 3,000 Aem| H$m Am~Q>Z {H$`m J`m Wm, W_ Ed
ApV_ `mMZm am{e H$m ^wJVmZ H$aZo _| Ag\$b ahm & CgHo$ Ae OV H$a {bE JE &
OV {H$E hE Aemo _| go 2,500 Aem| H$mo < 8 {V Ae H$s Xa go nyU Xm nwZ: {ZJ{_V
H$a {X`m J`m &
Cn`w$ boZXoZm| Ho$ boImH$Z Ho$ {bE ^JdVr {b{_Q>oS> H$s nwVH$m| _| Amd`H$ amoOZm_Mm
{dpQ>`m H$s{OE &
AWdm
(H$) EH$ H$nZr Zo < 20 `oH$ Ho$ 200 Aem| H$mo OV {H$`m, {OZ na < 15 {V
Ae _mJo JE Wo VWm < 10 {V Ae H$m ^wJVmZ m hmo MwH$m Wm & gMmbH$m| Zo
OV {H$E hE g^r Aem| H$mo < 10 {V Ae Ho$ ^wJVmZ na < 15 {V Ae Xm
_mZVo hE ~r H$mo nwZ {ZJ{_V H$a {X`m & H$nZr H$s nwVH$m|o _| Aem| Ho$ OV
H$aZo VWm nwZ {ZJ_Z H$aZo H$s amoOZm_Mm {dpQ>`m H$s{OE &
67/1
12
(I) E {b{_Q>oS> Zo `oH$ < 10 A{H$V _y` Ho$ 100 g_Vm Aem| H$mo OV {H$`m, {OZ
na < 2 {V Ae W_ `mMZm H$m ^wJVmZ m Zht hAm Wm & BZ Aem| na
< 6 {V Ae H$m ^wJVmZ _mJm J`m Wm Ama m hmo MwH$m Wm & VXnamV BZ
Aemo H$mo < 7 {V Ae Ho$ ^wJVmZ na nyU Xm $n _| nwZ {ZJ{_V H$a {X`m
J`m & H$nZr H$s nwVH$m| _| Aem| H$mo OV H$aZo VWm nwZ {ZJ_Z H$aZo H$s
amoOZm_Mm {dpQ>`m H$s{OE &
Bhagwati Ltd. invited applications for issuing 2,00,000 equity shares of
< 10 each. The amounts were payable as follows :
On application < 3 per share
On allotment < 5 per share
On first and final call < 2 per share
Applications were received for 3,00,000 shares and pro-rata allotment
was made to all the applicants. Money overpaid on application was
adjusted towards allotment money. B, who was allotted 3,000 shares,
failed to pay the first and final call money. His shares were forfeited. Out
of the forfeited shares, 2,500 shares were reissued as fully paid up @ < 8
per share.
Pass necessary journal entries to record the above transactions in the
books of Bhagwati Ltd.
OR
(a)
A company forfeited 200 shares of < 20 each, < 15 per share called
up on which < 10 per share had been paid. Directors reissued all
the forfeited shares to B as < 15 per share paid up for a payment
of < 10 each. Give journal entries in the books of the company for
forfeiture and reissue of shares.
(b)
A Ltd. forfeited 100 equity shares of the face value of < 10 each,
for the non-payment of first call of < 2 per share. < 6 per share
had already been called and paid. These shares were subsequently
reissued as fully paid at the rate of < 7 per share. Give journal
entries in the books of the company for forfeiture and reissue of
shares.
67/1
13
P.T.O.
^mJ I
({dmr` {ddaUm| H$m {dbofU)
PART B
(Financial Statements Analysis)
19.
{dmr` {ddaUm| Ho$ {dbofU Ho$ {H$ht Xmo CnH$aUm| Ho$ Zm_ ~VmBE &
amoH$S> dmh {ddaU V`ma H$aVo g_` EH$ {dmr` H$nZr mam {H$E JE bm^me ^wJVmZ H$mo
{H$g H$ma H$s J{V{d{Y Ho$ AVJV dJuH$V {H$`m OmVm h ?
H$nZr A{Y{Z`_, 1956 H$s n[aemo{YV gmaUr VI ^mJ I Ho$ AZwgma H$nZr Ho$ pW{V
{ddaU _| {ZZ{b{IV _X| {H$g _w` erfH$ Ho$ AVJV XemB OmEJr :
(i)
Q>oS> _mg
(ii)
nyOr emoYZ gM`
(iii) A{J_ m Am`
(iv) Q>mog Ed no`g
(v)
H$m`mb` CnH$aU
(vi) Mmby {d{Z`moJ
State under which major headings the following items will be presented
in the Balance Sheet of a company as per revised Schedule VI Part I of
the Companies Act, 1956 :
67/1
(i)
Trade Marks
(ii)
(iii)
(iv)
(v)
Office Equipments
(vi)
Current Investments
14
23.
2+2=4
am{e (<)
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
2,00,000
MmbZ go AmJ_
gH$b bm^
H$m`mb` ``
{dH$` ``
G$Unm| na `mO
XKQ>Zm_H$ hm{Z`m
{H$am`o go Am`
m H$_reZ
Mmby gn{m`m
Mmby Xo`VmE
75,000
15,000
26,000
5,000
12,000
2,500
2,000
60,000
10,000
(b)
(i)
2,00,000
(ii)
Gross Profit
75,000
(iii)
Office Expenses
15,000
(iv)
Selling Expenses
26,000
(v)
Interest on Debentures
(vi)
Accidental Losses
12,000
(vii)
2,500
5,000
67/1
2,000
(ix)
Current Assets
60,000
(x)
Current Liabilities
10,000
15
P.T.O.
24.
31
_mM, 2012 VWm 2013 Ho$ {ZZ{b{IV bm^-hm{Z {ddaUm| go C[aV gyMZm Ho$ AmYma
na VwbZm_H$ bm^-hm{Z {ddaU V`ma H$s{OE :
{ddaU
ZmoQ> g`m
31.03.2013 31.03.2012
MmbZ go AmJ_
30,00,000
20,00,000
``
21,00,000
12,00,000
3,60,000
4,00,000
A` Am`
H$a Xa
50%
50%
Particulars
Note No.
30,00,000
20,00,000
Expenses
21,00,000
12,00,000
3,60,000
4,00,000
Other Income
Tax Rate
67/1
31.03.2013 31.03.2012
50%
16
50%
25.
{ddaU
I g_Vm VWm Xo`VmE :
1. AeYmar$ {Z{Y :
(A) Ae nyOr
(~) gM` Ed Am{Y`
2. Mmby Xo`VmE :
`mnm[aH$ Xo`VmE
1.
2.
31.3.2013
31.3.2012
<
<
6,00,000
5,00,000
4,00,000
2,00,000
2,80,000
1,80,000
12,80,000
8,80,000
5,00,000
3,00,000
1,00,000
1,50,000
6,00,000
4,00,000
80,000
30,000
12,80,000
8,80,000
Hw$b
II
n[agn{m`m :
AMb n[agn{m`m :
(A) Wm`r n[agn{m`m :
g` Ed _erZar
Mmby n[agn{m`m :
(A) H$Y
(~) `mnm[aH$ m{`m
(g) amoH$S> VWm amoH$S> Vw`
Hw$b
ImVm| Ho$ ZmoQ>g
ZmoQ> g`m$ 1
{ddaU
gM` Ed Am{Y`
Am{Y` (bm^-hm{Z {ddaU H$m eof)
31.3.2013
31.3.2012
<
<
4,00,000
2,00,000
A{V[a$ gyMZm :
(i)
(ii)
67/1
EH$ nwamZr _erZar H$mo, {OgH$m nwVH$ _y` < 50,000 Wm, < 60,000 _o ~oM
{X`m J`m &
df Ho$ XmamZ _erZar na < 30,000 H$m _y`mg XmZ {H$`m J`m &
17
P.T.O.
Particulars
31.3.2013
31.3.2012
<
<
Shareholders Fund :
(a) Share Capital
6,00,000
5,00,000
4,00,000
2,00,000
2,80,000
1,80,000
12,80,000
8,80,000
5,00,000
3,00,000
(a) Inventories
1,00,000
1,50,000
6,00,000
4,00,000
80,000
30,000
Total
12,80,000
8,80,000
Current Liabilities :
Trade Payables
Total
II Assets :
1.
Non-Current Assets :
(a) Fixed Assets :
Plant and Machinery
2.
Current Assets :
Notes to Accounts
Note No. 1
Particulars
Reserves and Surplus
Surplus (Balance in Statement of Profit & Loss)
31.3.2013
31.3.2012
<
<
4,00,000
2,00,000
Additional Information :
67/1
(i)
An old machinery having book value of < 50,000 was sold for
< 60,000.
(ii)
^mJ J
(A{^H${b boImH$Z)
PART C
(Computerised Accounting)
19.
?
What are the components of Computerised Accounting System ?
20.
th
to 7
th
A{^H${b boImH$Z Umbr Ho$ {H$ht Xmo bjUm| H$mo g_PmBE &
Explain any two features of Computerised Accounting System.
23.
S>mQ>m~og Ho$ Co`m| Ho$ $n _o _mnmH$, nR>, {VdoXZ VWm gXohm| H$mo g_PmBE &
Explain Modules, Pages, Reports, and Queries as Database objects.
25.
(H$) S>erQ Ho$ Cg H$m` H$m Zm_ ~VmBE VWm g_PmBE Omo Cg {V^y{V Ho$ {bE
moX^yV `mO H$s JUZm H$aVm h Omo Amd{YH$ `mO H$m ^wJVmZ H$aVr h &>
(I) {ZZ{b{IV gyMZm go Eogob na H$Q>mVr `mo` H$a H$s JUZm hoVw gy H$s JUZm
H$s{OE :
_yb doVZ < 15,000 VH$ 10% H$s Xa go VWm Cggo D$na
15% H$s
Xa go &
4+2=6
(a)
(b)
67/1
19
P.T.O.