f–3516 sub. code 7bcoe2b supplementary / improvement
TRANSCRIPT
Wk 3
F–3516
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Sixth Semester
Commerce
Elective — COMPUTER APPLICATION IN BUSINESS
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all questions.
1. Define Computer.
PoÛ Áøμ¯Ö.
2. What is Central Processing Unit?
©zv¯ ö\¯»õUP A»S GßÓõÀ GßÚ?
3. What is Languages?
ö©õÈPÒ Gߣx ¯õx?
4. Write the meaning of system software.
PoÛ ö©ßö£õ¸Îß Aºzuzøu GÊxP.
5. What is Operating system?
Sub. Code 7BCOE2B
F–3516
2
Wk 3 C¯UP •øÓø© GßÓõÀ GßÚ?
6. What is the purpose of UNIX?
²ÛUì&ß ÷|õUP® ¯õx?
7. Mention any two name of variables.
H÷uÝ® C¸ ©õÔPÎß ö£¯ºPøÍ u¸P.
8. What is Data types?
uμÄ ÁøPPÒ GßÓõÀ GßÚ?
9. What is the usages of Requirements?
÷uøÁ Gߣuß £¯ßPÒ ¯õx?
10. What is Network Security?
¤øn¯ £õxPõ¨¦ GßÓõÀ GßÚ?
Section B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are the uses of computer?
PoÛ°ß £¯ßPÒ ¯õøÁ?
Or
(b) Write any three output devices.
öÁαmk \õuÚ[PÎß H÷uÝ® ‰ßÔøÚ GÊxP.
12. (a) State the characteristics of High level languages.
E¯º ©mh ö©õÈPÎß C¯À¦PøÍ u¸P.
F–3516
3
Wk 3 Or
(b) List out the role of flow charts.
JÊ[S Áøμ£hzvß £[QøÚ £mi¯¼kP.
13. (a) Put out various types of OS.
OS &ß £À÷ÁÖ ÁøPPøÍ öÁÎz u¸P.
Or
(b) What are the applications of DOS?
DOS &ß £¯ß£õkPÒ ¯õøÁ?
14. (a) Write a short note on character.
GÊzxz öuõS¨¦ SÔzx ]Ö SÔ¨¦ GÊxP.
Or
(b) What are the various types of Data types?
£À÷ÁÖ uμÄ ÁøPPÒ ¯õøÁ?
15. (a) List out the advantages of E-Commerce.
Áø»¯ – ÁoPzvß |ßø©PøÍ ÂÁ›.
Or
(b) Write the uses of Network security.
Áø»¨¤ßÚÀ £õxPõ¨¤ß £¯ßPøÍ GÊxP.
Section C (3 10 = 30)
Answer any three questions.
16. What are the differences between Hardware and Software?
F–3516
4
Wk 3 Áßö£õ¸Ò ©ØÖ® ö©ßö£õ¸ÐUPõÚ ÷ÁÖ£õkPÒ
¯õøÁ?
17. Draw a structure of Computer programme.
PoÛ ö\¯À£õmiß Aø©¨¦ •øÓø¯ ÁøμP.
18. State the functions of operating system.
C¯UP •øÓ°ß £oPøÍ ÂÁõv.
19. Draw a basis structure of C-programme.
C- ö\¯À£õmiß Ai¨£øh Aø©¨¤øÚ ÁøμP.
20. Explain the various categories of Network.
Áø»¨¤ßÚ¼ß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
————————
F–4541
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Sixth Semester
Commerce
SPECIAL ACCOUNTS
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 × 2 = 20)
Answer all the questions.
1. Define doubtful assets.
\¢÷uPzvØQh©õÚ PhßPÒ Áøμ¯Ö.
2. Write any two features of bank accounting system.
Á[Q PnUQ¯À •øÓ Cμsk A®\[PøÍ GÊxP.
3. What is the meaning of surrender value.
\μnøhuÀ ©v¨¦ ö£õ¸Ò GßÚ?
4. What is meant by reinsurance?
©ÖPõ¨¥k ö£õ¸Ò ¯õx?
5. What is contingency reserve?
uØö\¯À JxURk GßÓõÀ GßÚ?
6. What is double accounts systems?
Cμmøh PnUQ¯À •øÓ GßÓõÀ GßÚ?
Sub. Code 7BCO6C1
F–4541
2
7. Define a holding company. ¤i¨¦ {ÖÁÚ® Áøμ¯Ö.
8. What is minority interest?
]Ö£õßø©°Úº Ámi GßÓõÀ GßÚ?
9. What is voyage account?
£¯nU PnUSPÒ GßÓõÀ GßÚ?
10. What is primage?
•ußø©¯õÚøÁ GßÓõÀ GßÚ?
Section B (5 × 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) List out the types of investment.
•u½miß ÁøPPøÍ £mi¯¼kP.
Or
(b) Narrate the special features of ship system of posting.
CkøP°k® P¨£À Aø©¨¤ß ]Ó¨¦ A®\[PøÍ GÊxP.
12. (a) A new fire insurance company received premiums totalling Rs.86,00,000 (net). Claims totalled Rs.18,50,000 and the expenses of management including commission amounted Rs.36,20,000 all in the first year of its working what is the profit earned by the company?
J¸ ¦v¯ w Põ¨¥mk {ÖÁÚ® ¹,.86,00,000 ({Pμ) Põ¨¥k ö£ØÓx. ÷Põ¸uÀ ö©õzu® ¹.18,50,000 ©ØÖ® ÷©»õsø© ö\»ÄPÒ P/S ¹.36,20,000 ÷\º¢v¸¢ux. A¢u {ÖÁÚ® GÆÁÍÄ C»õ£® \®£õvUS®?
Or
F–4541
3
(b) A New marine insurance company reported the following figures for the first year of its working. Make necessary risks for unexpired risks @ 100% on net premium.
Rs.
Premium received on original policies 80,00,000
Reinsurance premium paid 11,00,000
Reinsurance premium received 3,50,000
Claims 11,00,000
Commission of direct business 4,65,000
Expenses of management 21,00,000
J¸ ¦v¯ PhÀ Põ¨¥mk {ÖÁÚ® ¤ßÁ¸® uPÁÀPøÍ •uÀ Á¸hzvØS AÎzxÒÍx. ÷uøÁ¯õÚ A£õ¯[PøÍ ö\»Âh¨£õu A£õ¯[PÒ 100% ß Põ¨¥k E¸ÁõUSP.
¹.
Esø©¯õÚ £õ¼]PÒ Põ¨¥k ö£ØÓx 80,00,000
©ÖPõ¨¥mk ¥›ª¯® ö\¾zv¯x 11,00,000
©ÖPõ¨¥mk ¥›ª¯® ö£ØÓx 3,50,000
÷Põ¸uÀ 11,00,000
uμS ÷|μi ÁoPzvÀ 4,65,000
÷©»õsø© ö\»ÄPÒ 21,00,000
13. (a) From the following particulars draw up (1) capital account and (2) general balance sheet as on 30th June, 1996 on double accounts system.
Rs.
Authorised capital 30,00,000
Subscribed capital 26,00,000
11% Debentures 4,00,000
F–4541
4
Trade creditors 1,60,000
Reserves 1,50,000
Trade debtors 3,80,000
Cash in hand and at banks 3,50,000
Investments( reserve) 1,50,000
Stock 2,40,000
Expenditure to 30th June 1995;
Land 1,20,000
Shafting etc 13,50,000
Machinery 4,00,000
Buildings 1,30,000
The expenditure during the year ended 30.6.1996 was Rs.2,50,000
Rs.2,50,000 and Rs.1,00,000 respectively on the last three items and a renewal fund of Rs.2,50,000 had been created. The balancing item of Rs.1,60,000 may be taken as profit of the company.
¤ßÁ¸® uPÁÀPÎß ÁøμÄ (1) ‰»uÚ PnUS (2) ö£õx JxURk 30áúß 1996 ß Cμmøh £vÄ •øÓ.
¹.
A[RP›UP¨£mh •uÀ 30,00,000\¢uõ ‰»uÚ® 26,00,000Phߣzvμ® 4,00,000ÁoP PhÜ¢÷uõº 1,60,000JxURk 1,50,000ÁoP PhÚõÎPÒ 3,80,000øP öμõUP® ©ØÖ® Á[Q öμõUP® 3,50,000•u½k (JxURk) 1,50,000
F–4541
5
\μUS 2,40,000
ö\»ÂÚ[PÒ 30 áúß 1995
{»® 1,20,000
÷å¨i[ 13,50,000
C¯¢vμ® 4,00,000
Pmih® 1,30,000
30.6.1996 C¢u Á¸h® ö\»ÂÚ® ¹.2,50,000, ¹.2,50,000 ©ØÖ® ¹.1,00,000 •øÓ¯õP ‰ßÖ Á¸h ¦x¨¤zuÀ {v ¹.2,50,000 E¸ÁõUP¨£mhx. «u•ÒÍ E¸¨£iPÒ ¹.1,60,000 {ÖÁÚzvß »õ£©õP GkzxU öPõÒͨ£h»õ®.
Or
(b) Explain the provision of resonable return and disposal of surplus of electric supply company.
ªß\õμ Â{÷¯õP {ÖÁÚzvß E£› {¯õ¯©õÚ Á¸Áõ´ ©ØÖ® APØÖÁuØPõÚ HØ£õkPøÍ ÂÁ›.
14. (a) While preparing a consolidated balance sheet what amount would you carry to capital reserve account?
J¸[Qøn¢u C¸¨¦{ø» u¯õ›US®÷£õx G¢u öuõøPø¯ ‰»uÚ JxURmk PnUQØS GkzxUöPõÒú?
Or
(b) How would you ascertain the minority interest?
]Ö£õßø©°Úº Ámiø¯ G¨£i PnUQkÁõ´?
15. (a) How to calculate voyage in progress?
•ß÷ÚØÓ¨ £¯nzøu GÆÁõÖ PnUQkÁx?
Or
(b) Discuss the passage money is treated as income in voyage account.
£zv°ß £n® £¯nU PnUQÀ Á¸©õÚ©õP P¸u¨£kQÓuõ ÂÁõv.
F–4541
6
Section C (3 × 10 = 30)
Answer any three questions.
16. From the following ledger balance of Laxmi bank limited, prepare the profit and loss accountant and balance sheet as on 31st March, 1996:
Rs. (‘000)
Rs. (‘000)
Share capital Payment of employees
74
12,500 equity shares of Rs.100 each
1,250 Depreciation on premises
22
Statutory reserve
600 Interest, discount and commission
245
Current accounts and deposits A/c
7,732 Cash in hand and with reserve
-
Acceptance of behalf of customers
1,200 Bank of India 1,584
P and L Account (balance)
15 Money at cell and short notice
274
Interest paid 27 Bills discount 379
Government securities
600 Loans and advances 4,665
Other securities
825 Bank premises and furnitures
418
Shares and stock
637 Freehold and lease hold
337
Make a provision for rebate of bills discounted Rs.3,000
F–4541
7
ö»m_ª Á[Q ¼ªöhmiß ÷£÷μk C¸¨¦ ¤ßÁ¸©õÖ 31 ©õºa, 1996 US C»õ£ |mh PnUS ©ØÖ® C¸¨¦ {ø»U SÔ¨¦ u¯õ›UPÄ®.
¹. (‘000)
¹. (‘000)
£[S ‰»uÚ® FȯºPÐUS ö\¾zv¯x
74
12,500 \õuõμn £[SPÒ ¹.100 Ãu®
1,250 ÁÍõP ÷u´©õÚ® 22
\mh JxURk 600 Ámi, uÒУi ©ØÖ® uμS
245
|h¨¦ PnUS ©ØÖ® øÁ¨¦
7,732 øPöμõUP® ©ØÖ® JxURk
-
ÁõiUøP¯õͺ \õº£õP HØÖU öPõshx
1,200 £õ[U B¨ C¢v¯ 1,584
C»õ£ |mh P/S (C¸¨¦)
15 AøǨ¦ ©ØÖ® C¸¨¦hß £n®
274
Ámi ö\¾zv¯x
27 ¤À uÒУi 379
Aμ_ £zvμ[PÒ 600 Phß ©ØÖ® •ß£n®
4,665
¤Ó £zvμ[PÒ 825 Á[Q ÁÍõP® ©ØÖ® uÍÁõh[PÒ
418
£[S ©ØÖ® C¸¨¦
637 ©øÚxøn ©ØÖ® SzuøP
337
uÒУi ö\´¯¨£mh ¤ÀPÒ «uõÚ uÒУiUS ¹.3,000 HØ£õk ö\´²[PÒ.
F–4541
8
17. A life insurance company disclosed a fund of Rs.20,00,000 of the balance sheet total Rs.45,00,000 on 31st March, 1996 before taking the following into consideration:
(a) A claim of Rs.10,000 was intimated and admitted but not paid during the year
(b) A claim of Rs.6,000 outstanding in the books for 8 years in written back
(c) Interest on securities accrued Rs.800, but not received during the year
(d) Rent of the own building occupied Rs.2,000
(e) Premium of Rs. 600 is payable under reinsurance
(f) Reinsurance recoveries Rs.26,000
(g) Bonus utilised in reduction of premium Rs.10,000
(h) Agents commission to be paid Rs.8,000 .
Pass the necessary journal entries for the omissions, recompute the find and show the balance sheet total after making the above adjustments.
J¸ B²Ò Põ¨¥mk {ÖÁÚ® ¹.20,00,000 {vø¯ öÁΰmhx ©ØÖ® ¹.45,00,000 C¸¨¦{ø» SÔ¨¦ 31 ©õºa 1996 ¤ßÁ¸ÁÚÁØøÓ PÁÚzvÀ öPõÒÁuØS•ß
(A) ¹.10,000 ÷PõμÀ öu›ÂUP¨£mk J¨¦UöPõÒͨ£mhx. BÚõÀ C¢u BsiÀ ö\¾zu¨£hÂÀø»
(B) 8 BskPÍõP ¦zuP[PÎÀ {¾øÁ°À EÒÍ ¹.6,000 E›ø©÷PõμÀ «sk® GÊu¨£mhx
(C) £zvμ[PÒ «uõÚ Ámi ¹.800 US EzuμÁõu® AÎzux BÚõÀ A¢u BsiÀ ö£Ó¨£hÂÀø»
(D) ö\õ¢u Pmihzvß ÁõhøP ¹.2,000 BUQμªUP¨£mkÒÍx.
(E) ¹.600 Cß ¤›ª¯® ©ÖPõ¨¥miß RÌ ö\¾zu¨£k®
(F) ©ÖPõ¨¥mk «ÒP£mhx ¹.26,000
F–4541
9
(G) ¥›ª¯® SøÓ¨£vÀ ¹.10,000 ÷£õÚì £¯ß£kzu¨£kQÓx
(H) •PÁº uμS ¹.8,000 ö\¾zu¨£mhx
÷©÷» EÒÍ SøÓ¨£õkPÐUS ÷uøÁ¯õÚ SÔ¨÷£k, {vø¯ «sk® PnUQmk ÷©÷» EÒÍ ©õØÓ[PøÍ ö\´u¤ß C¸¨¦{ø» ö©õzuzøu Põs¤.
18. Explain the advantages and disadvantages of double account system.
Cμmøh PnUQ°¯À•øÓ°ß |ßø©PÒ ©ØÖ® wø©PøÍ ÂÁ›.
19. H Ltd acquired 80,000 shares of Rs.10 each in S Ltd on” 1st October, 1995. The summarised balance sheets of H Ltd. and S Ltd on 31.3.96.
Liabilities H Ltd Rs.
S Ltd Rs.
Assets H Ltd Rs.
S Ltd Rs.
Share capital in shares of Rs.10 each
20,00,000 10,00,000 Machinery 6,00,000 4,50,000
Reserve 1,00,000 1,50,000 Furniture 20,000 40,000
Profit and loss A/c
50,000 45,000 Shares in S Ltd 8,80,000 -
9% debentures
- 2,00,000 9% Debentures in S Ltd
80,000 -
Creditors 4,00,000 2,00,000 Stock 5,20,000 6,50,000
Bills payable
20,000 10,000 Debtors 1,80,000 2,70,000
Bills receivable 10,000 15,000
Cash 2,80,000 1,80,000
25,70,000 16,05,000 25,70,000 16,05,000
Bills receivable of S Ltd. include bills for Rs.8,000 accepted by H Ltd. and creditors of S Ltd. include Rs.20,000 due to H Ltd. An amount of Rs.30,000 was transferred by S Ltd. from the current year’s profits to reserves.
F–4541
10
You are required to prepare the consolidated balance sheet as on 31st March,1996 showing therein how your figures are made up.
H ¼ªöhm 80,000 ® £[SPøÍ J¸ £[Qß Âø» ¹.10 Ãu® S ¼ªöhmih® Áõ[Q¯x C¸¨¦{ø» H ¼ªöhm ©ØÖ® S ¼ªöhm _¸UP©õP öPõkUP¨£mkÒÍx.
ö£õÖ¨¦PÒ H Ltd ¹.
S Ltd ¹.
Assets H Ltd ¹.
S Ltd ¹.
£[S •uÀ £[S JßÔß ¹.10 Ãu®
20,00,000 10,00,000 C¯¢v® 6,00,000 4,50,000
JxURk 1,00,000 1,50,000 uÍÁõh[PÒ 20,000 40,000C»õ£ |mh P/S
50,000 45,000 S ¼ªöhm £[S
8,80,000 -
9% Phß £zvμ®
- 2,00,000 9% Phß
£zvμ® S ¼ªöhm
80,000
PhÜ¢÷uõº 4,00,000 2,00,000 \μUS 5,20,000 6,50,000ö\¾zxa^mk 20,000 10,000 PhÚõÎPÒ 1,80,000 2,70,000
ö£ÖuÀ ^mk 10,000 15,000
öμõUP® 2,80,000 1,80,000
25,70,000 16,05,000 25,70,000 16,05,000
ö£ÖuÀ ^mk S ¼ªöhmiß ¤À ¹.8,000 H ¼ªöhm HØÖU öPõshx ©ØÖ® S ¼ªöhm PhÜ¢÷uõº ¹.20,000 H ¼ªöhm EÒÍx ¹.30,000 öuõøP C¢u Á¸h® C»õ£® JxURmiØS ©õØÓ¨£mhx.
J¸[Qøn¢u C¸¨¦ {ø» 31 ©õºa, 1996 u¯õ›UPÄ®.
20. Discuss the points special attention in connection with voyage accounts.
£¯nU PnUSPÒ öuõhº£õP ¦ÒÎPÒ SÔzx PÁÚ® ö\¾zxQÓuõ ÂÁõv.
————————
F–4542
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Sixth Semester
Commerce
MANAGEMENT ACCOUNTING
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all questions.
1. What is Management Accounting?
÷©»õsø©U PnUQ¯À GßÓõÀ GßÚ?
2. What is common-size statements?
ö£õx AÍÄ AÔUøPPÒ GßÓõÀ GßÚ?
3. What are the principle components of Financial Statements?
{v{ø» AÔUøPPÎß •UQ¯ EÒÏkPÒ ¯õøÁ?
4. What are the modes of expressing ‘Ratio’?
ÂQu[PøÍ öÁΨ£kzx® ÁÈ•øÓPÒ ¯õøÁ?
5. What is cash flow statement?
öμõUP |h©õmh AÔUøP GßÓõÀ GßÚ?
Sub. Code 7BCO6C2
F–4542
2
6. What is working capital?
|øh•øÓ ‰»uÚ® GßÓõÀ GßÚ?
7. What do you mean by Budgeting?
vmh® £ØÔ }ú AÔÁöußÚ?
8. What is master budget?
uø»ø© {vzvmh® GßÓõÀ GßÚ?
9. Define standard costing.
uh AhUPÂø» – Áøμ¯Ö.
10. What is marginal costing?
CÖv {ø»a ö\»ÄPÒ GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are special functions of Management Accounting?
÷©»õsø© PnUQ¯¼ß £oPÒ ¯õøÁ?
Or
(b) Explain the objective of Management Accounting.
÷©»õsø© PnUQ¯¼À SÔU÷PõÒPøÍ £ØÔ
ÂÍUSP.
F–4542
3
12. (a) Calculate Break even Point from the following data :
Profit Rs.5,000 (20% on sales)
P/V ratio : 50%
¤ßÁ¸® ÂÁμ[Pμ¸¢x C»õ£ |mh©ØÓ ¦ÒÎø¯ PnUQkP.
C»õ£® ¹.5,000 (ÂØ£øÚ°À 20%)
£[PΨ¦ ÂQu® 50%
Or
(b) Calculate current ratio and Liquid ratio from the following details:
Rs.
Cash 18,000
Debtors 1,42,000
Closing stock 1,80,000
Bills payable 27,000
Creditors 50,000
Outstanding expenses 90,000
RÌPõq® ÂÁμ[Pμ¸¢x |øh•øÓ ÂQu® ©ØÖ® öμõUP©õUS® ÂQu® BQ¯ÁØøÓU PnUQkP.
¹.
öμõUP® 18,000
PhÚõÎPÒ 1,42,000
CÖv \μUQ¸¨¦ 1,80,000
ö\¾zuØS›¯ ©õ/^ 27,000
PhÜ¢÷uõº 50,000
öPõk£h÷Ási¯ ö\»ÄPÒ 90,000
F–4542
4
13. (a) Calculate fund from operation from the following. Rs. Rs.
To salaries 10,000 By Grass Profit 2,00,000
To rent 3,000 By Profit on sale of machinery
5,000
To commission 2,000 By dividend received 5,000
To discount 1,000
To depreciation 14,000
To general reserve 20,000
To provision for tax
15,000
To preliminary expenses
5,000
To selling expenses
20,000
To net profit 1,20,000
2,10,000 2,10,000
RÌPsh C»õ£ |mh PnUQ¼¸¢x ö\¯ÀÁÈ {v°øÚU PnUQkP.
¹. ¹.
\®£Í® 10,000 ö©õzu »õ£® 2,00,000
ÁõhøP 3,000 C¯¢vμ® ÂØÓvÀ »õ£®
5,000
uμS 2,000 £[Põuõ¯® ö£ØÓx 5,000
PÈÄ 1,000
÷u´©õÚ® 14,000
ö£õx Põ¨¦ 20,000
Á› Põ¨¦ 15,000
F–4542
5
öuõhUP ö\»ÄPÒ 5,000
ÂØ£øÚ ö\»ÄPÒ
20,000
{Pμ »õ£® 1,20,000
2,10,000 2,10,000
Or
(b) Calculate cash from operation. Rs.
Net profit 1,00,000
Depreciation :
Building 14,000
Machinery 5,000
Preliminary expenses 5,000
Provision for tax 10,000
Good will 5,000
Gain on sale of building 8,000
¤ßÁ¸® £μ[Pμ¸¢x ö\¯Ø£õmk öμõUPzøu PnUQkP.
¹.
{Pμ»õ£® 1,00,000
÷u´©õÚ® :
Pmih® 14,000
C¯¢vμ® 5,000
öuõhUP ö\»ÄPÒ 5,000
Á› Põ¨¦ 10,000
|Øö£¯º 5,000
Pmih® ÂØÓvÀ Qøhzu C»õ£® 8,000
F–4542
6
14. (a) What are the objectives of budgetary control?
ÁμÄ ö\»Ä vmh Pmk¨£õmiß ÷|õUP[PÒ ¯õøÁ?
Or
(b) Prepare production budget from the following data : Product Opening stock
(units) Stock
(units)Closing stock
(units)
A 8,000 40,000 12,000
B 12,000 60,000 20,000
C 16,000 52,000 12,000
D 12,000 48,000 8,000
RÌPsh ÂÁμ[PøÍU öPõsk EØ£zv vmh® u¯õ›UPÄ®.
ö£õ¸Ò B쮣 C¸¨¦ (A»SPÒ)
ÂØ£øÚ(A»SPÒ)
CÖva \μUQ¸¨¦
(A»SPÒ)
A 8,000 40,000 12,000
B 12,000 60,000 20,000
C 16,000 52,000 12,000
D 12,000 48,000 8,000
15. (a) From the following data calculate :
(i) P/V Ratio
(ii) Variable cost and
(iii) Profit
Rs.
Sales 80,000
Fixed expenses 15,000
Break even point 50,000
F–4542
7
RÌPsh uPÁÀPøÍ PnUQkP.
(i) £[PΨ¦ ÂQu®
(ii) ©õÖ£k® Âø» (iii) C»õ£®
¹.
ÂØ£øÚ 80,000{ø»¯õÚ ö\»ÄPÒ 15,000C»õ£ |mh©ØÓ ¦ÒÎ 50,000
Or
(b) The following information is given by the companies ABC and XYZ.
ABC XYZ Rs. Rs.Units produced and sold 85,000 85,000Revenues 1,70,00 1,70,00Fixed costs 80,000 80,000Operating income 51,000 51,000Variable costs 34,000 85,000
Find out the break-even-point of each company both in units as well as value.
ABC ©ØÖ® XYZ GßÓ {Ö©[PÒ R÷Ç EÒÍ ÂÁμ[PøÍ öPõkzxÒÍÚ.
ABC XYZ
¹. ¹.
EØ£zv ö\´x ÂØ£øÚ ö\´u A»SPÒ 85,000 85,000
Á¸Áõ´PÒ 1,70,00 1,70,00
{ø»a ö\»ÄPÒ 80,000 80,000
C¯UP Á¸©õÚ® 51,000 51,000
©õÖ£k® ö\»ÄPÒ 34,000 85,000
\› \© ¦Òίø¯ ¹£õ´ ©v¨¦ ©ØÖ® A»Q¾® JÆöÁõ¸ {Ö©zvØS PnUQkP.
F–4542
8
Section C (3 10 = 30)
Answer any three questions.
16. Explain the nature and scope of Management Accounting.
÷©»õsø© PnUQ¯¼ß C¯À¦ ©ØÖ® GÀø»PÒ SÔzx
ÂÁ›UPÄ®.
17. Prepare a Balance sheet with as many details as possible from the following information :
(a) Gross profit ration – 20%
(b) Debtors Turnover _ 6 times
(c) Fixed Assets to net worth – 0.80
(d) Reserves to capital – 0.50
(e) Current Ratio – 2.50
(f) Liquid Ratio – 1.50
(g) Net working capital – Rs. 3,00,000
(h) Stock turn over ratio – 6 times
R÷Ç öPõkUP¨£mkÒÍ ÂÁμ[Pμ¸¢x C¸¨¦ {ø»U
SÔ¨¦ u¯õº ö\´P.
(A) ö©õzu C»õ£® ÂQu® –20%
(B) PhÚõÎPÒ ÂØ£øÚ ÂQu® -– 6 uhøÁ
(C) {Pμ ©v¨¤ß «x {ø»a ö\õzxUPÒ – 0.80
(D) ‰»uÚ® «uõÚ öμõUP C¸¨¦ – 0.50
(E) |h¨¦ ÂQu® – 2.50
(F) }ºø© ÂQu® – 1.50
(G) {Pμ |øh•øÓ ‰»uÚ® – ¹.3,00,000
(H) \μUQ¸¨¦ ÂØ£øÚ ÂQu® – 6 uhøÁ
F–4542
9
18. Prepare fund flow statement.
Liabilities 2011 2012 Assets 2011 2012
Rs. Rs. Rs. Rs.
Capital 60,000 75,000 Land 5,000 6,000
General reserve
10,000 15,000 Machinery 25,000 30,000
Debentures 20,000 15,000 Cash 10,000 15,000
Creditors 15,000 26,000 Debtors 15,000 5,000
Stock 50,000 75,000
1,05,000 1,31,000 1,05,000 1,31,000
Adjustments :
(a) Dividend Paid during the year Rs.5,000.
(b) Depreciation on machinery Rs.10,000
{v |h©mh AÔUøP u¯õ›UPÄ®.
ö£õÖ¨¦PÒ 2011 2012 ö\õzxUPÒ 2011 2012
¹. ¹. ¹. ¹.
•uÀ 60,000 75,000 {»® 5,000 6,000
ö£õx Põ¨¦ 10,000 15,000 C¯¢vμ® 25,000 30,000
Phß £zvμ® 20,000 15,000 öμõUP® 10,000 15,000
PhÜ¢÷uõº 15,000 26,000 PhÚõÎPÒ 15,000 5,000
\μUQ¸¨¦ 50,000 75,000
1,05,000 1,31,000 1,05,000 1,31,000
\›UPmhÀPÒ :
(A) CÆÁõsiØS ÁÇ[P¨£mh £[Põuõ¯® ¹. 5,000.
(B) C¯¢vμzvß «uõÚ £[Põuõ¯® ¹. 10,000
F–4542
10
19. Explain the methods of Financial Budgets.
{v vmh £mi¯¼ß ÁøPPøÍ ÂÍUSP.
20. The sales and profits during two years were as follows :
Sales (Rs.) Profit (Rs.)
2011 1,40,000 15,000
2012 1,60,000 20,000
Calculate :
(a) P/V ratio
(b) Break-even-Point
(c) Sales required to earn a profit of Rs.40,000
(d) Fixed cost.
(e) Profit when sales are Rs.1,20,000
Cμsk Á¸h[PÐøh¯ ÂØ£øÚ ©ØÖ® C»õ£® R÷Ç öPõkUP¨£mkÒÍx,
ÂØ£øÚ (¹.)
C»õ£® (¹.)
2011 1,40,000 15,000
2012 1,60,000 20,000
Psk¤i :
(A) C»õ£ AÍÄ ÂQu®
(B) C»õ£ |mhªÀ»õ ¦ÒÎ
(C) ¹. 40,000 DmhUTi¯ ÂØ£øÚ
(D) {ø»¯õÚ ö\»ÄPÒ
(E) ÂØ£øÚ ¹. 1,20,000 GÝ® ÷£õx C»õ£®.
————————
F–4543
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Sixth Semester
Commerce
INDUSTRIAL LAW
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all questions.
1. What is safety?
£õxPõ¨¦ GßÓõÀ GßÚ?
2. Bring out the meaning of welfare of workers.
öuõÈ»õͺ |»ß ö£õ¸Ò u¸P.
3. What is trade union?
öuõÈ»õͺ \[P® GßÓõÀ GßÚ?
4. What is penalty?
A£μõu® GßÓõÀ GßÚ?
5. Define industries disputes act.
öuõÈÀ \ºaø\ \mh® Áøμ¯Ö.
Sub. Code 7BCO6C3
F–4543
2
6. What is retrenchment?
BmSøÓ¨¦ GßÓõÀ GßÚ?
7. Define Accident.
£zx Áøμ¯Ö.
8. What do you understand by compensation?
CǨ¥k £ØÔ } AÔÁÚ GßÚ?
9. Write any two objectives of employees state insurance.
FȯºPÒ ©õ{» Põ¨¥miß ÷|õUP[PÒ CμsiøÚ GÊxP.
10. Who is not eligible for provident fund?
Á¸[Põ» øÁ¨¦ {vUS uSv°À»õuÁº ¯õº?
Section B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Narrate about the scope of factories act.
öuõÈØ\õø» \mhzvß GÀø»PøÍ u¸P.
Or
(b) What are the provisions regarding employment of young persons in factories?
CÍ® SÇ¢øuPøÍ £o¯©ºzxÁvÀ EÒÍ Âv•øÓPÒ GßöÚßÚ?
12. (a) How to register of trade union?
öuõÈØ \[P[PøÍ GÆÁõÖ £vÁx?
Or
(b) List out the purpose of trade union act.
öuõÈØ \[P \mhzvß ÷|õUP[PøÍ £mi¯¼kP.
F–4543
3
13. (a) Examine the causes of strike.
÷Áø» {Özuzvß Põμn[PøÍ Aμõ´P.
Or
(b) What is the penalty for illegal strike?
\mhÂ÷μõu©õÚ ÷Áø» {ÖzuzvØPõÚ A£μõu® GßÚ?
14. (a) Bring out the rules regarding Workmen’s compensation.
öuõÈ»õͺPÒ CǨ¥k öuõhº£õÚ Âv•øÓPÒ uõ¸[PÒ.
Or
(b) Analyse the nature of compensation.
CǨ¥miß ußø©PøÍ Bμõ´P.
15. (a) Examine the different types of benefits provided by the Employees State Insurance Act 1948.
FȯºPÒ ©õ{» Põ¨¥mk \mh® 1948 ß £i £À÷ÁÖ ÁøP¯õÚ |ßø©PøÍ B´P.
Or
(b) Evaluate the maximum salary for ESI deduction.
ESI ß £i »UQØS AvP£m\ \®£Í® ©v¨¤kP.
Section C (3 10 = 30)
Answer any three questions.
16. Critically appraise the welfare measures under the factories act.
öuõÈ»õͺ \mhzvß £i |»ß |hÁiUøPPøÍ ©v¨¤kP.
F–4543
4
17. Enunciate the rights and liabilities of registered trade union.
öuõÈØ\[P[PÎß E›ø©PÒ ©ØÖ® ö£õÖ¨¦PøÍ ÂÍUSP.
18. Discuss the grounds of retrenchment of workers.
öuõÈ»õͺPÒ BmSøÓ¨¤ß Ai¨£øhPÒ ÂÁõv.
19. Explain the types of compensation.
CǨ¥miß ÁøPPøÍ ÂÁ›.
20. Describe the provisions regarding contribution to the provident fund.
Á¸[Põ» øÁ¨¦ {v°ß £[PΨ¤ØPõÚ Âv•øÓPøÍ ÂÁ›UPÄ®.
————————
F–4544
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Sixth Semester
Commerce
Elective : INCOME TAX — II
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Define the term total income.
2. What is meant by deduction from total income?
3. What is Hindu undivided family?
4. Write any two salient features of a Hindu undivided family.
5. Expand CBDT.
CBDT
Sub. Code 7BCOE2A
F–4544
2
6. Who assessing officer?
7. Write deductions U/S 80C of the Income Tax Act, 1961.
U/S 80C
8. What is Re-Assessment?
9. What is current income?
10. What do you mean by ‘‘Tax deducted at source’’?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Calculate deduction U/S 80-C from the following :
Rs.
Contribution to RPF 15,000
Contribution towards NSC-VII issue 11,000
Insurance premium on own life
(sum assured Rs. 1,50,000) 25,000
Contribution towards the life of his wife
F–4544
3
(sum assured Rs. 45,000) 2,500
U/S 80-C
RPF 15,000
NSC-VII 11,000
25,000
2,500
Or
(b) Calculate the amount deductible under section 80-G.
Rs.
(i) Gross total income 3,00,000
(ii) Deduction U/S 80-C to 80-U except sec 80-G 50,000 (iii) Donation : (1) PM National Relief fund 30,000 (2) Allahabad University-National Eminence 20,000 (3) Technology development and Application fund 10,000 (4) PM’s drought relief fund 10,000 (5) Charitable society 10,000
F–4544
4
(6) Family planning 15,000
(7) Sports association 20,000
80-G
(i) 3,00,000
(ii) U/S 80-C 80-U 80-G 50,000 (iii) : (1) 30,000 (2) 20,000 (3) 10,000 (4) 10,000 (5) 10,000 (6) 15,000 (7) 20,000
12. (a) Following are the particulars given by a HUF in its income return for the assessment year 2020-21. You are required to compute the total income of the family and tax liability.
Rs.
(i) Dividend (Gross) 10,000
(ii) Collection charge of above 200
(iii) Salary received by a member of the family 7,500
(iv) Business profits of the family (after deduction of Rs. 10,000 as salary to Karta and Rs. 3,500 as loan granted to one of the relatives in the past which became bad during the previous year) 80,000
F–4544
5
(v) Taxable income from house property 12,60,000
(i) 10,000
(ii) 200
(iii) 7,500
(iv)
80,000
(v)
12,60,000
Or
(b) A HUF with Ramesh as Karta and Suresh and Mahesh, his brothers as coparceners, requests you to compute the total income of the family for the A.Y. 2020-21 from the following details.
(i) Interest on tax free Govt securities held out of family funds Rs. 7,000
(ii) The family owns a house property of Municipal value of Rs. 16,000 on which Municipal tax was paid Rs. 1,000; ground rent Rs. 100, Insurance Rs. 200, house used for family residence.
(iii) Profit from business managed by Karta on behalf of family Rs. 60,000 before deducting
F–4544
6
salary to Mahesh who worked for business Rs. 8,000
(iv) Long term capital gain from the sale of shares held by Mr. Suresh from his own funds Rs. 2,000.
HUF
(i)
(ii)
(iii)
(iv)
13. (a) List out the powers of Appellate Tribunal.
Or
(b) Describe the function of central board of Direct taxes.
14. (a) Write short note on best judgement assessment and what are the circumstances under which it can be made?
F–4544
7
Or
(b) State the provisions of the Act relating to reassessment.
15. (a) State the law relating to ‘‘collection of tax at source’’.
Or
(b) Enumerate the instalments of advance tax along with the respective due dates.
Part C (3 10 = 30)
Answer any three questions.
16. An assessee, who is an individual, received the following incomes during the financial year 2019-20 :
Rs.
Business Income 6,80,000
House property income (computed) 25,000
LTCG 50,000
STCG 10,000
He made the following payments for donations during the year
Rs.
(a) National children welfare fund 6,000
(b) P.M. National relief fund 7,000
F–4544
8
(c) National defence fund 6,000
(d) P.M drought relief fund 8,000
(e) Local authority to promote family planning
10,000
(f) Public charitable trust (Approved) 1,20,000
(g) He paid Rs. 7,000 by cheque to GIC under mediclaim
Compute the assessee’s total income.
6,80,000
25,000
LTCG 50,000
STCG 10,000
Rs.
6,000
7,000
6,000
8,000
10,000
1,20,000
7,000
17. The following particulars have been submitted by Mr. Ram Lal in the capacity of Karta of a Hindu undivided family for assessment purposes.
F–4544
9
(a) Profit from family’s business Rs. 20,000 after charging amount of Rs. 3,000 given as salary to Karta’s brother who has been actively participating in it.
(b) Salary income of Karta’s another brother who is a manager in a Co-operative Bank Rs. 11,000.
(c) Directors fees received by Karta Rs. 5,000 (HUF holds 20% shares in this company).
(d) Bank interest Rs. 400 (Gross)
(e) Long term capital gain from transfer of building Rs. 2,800.
(f) Long term capital gain from transfer of investments Rs. 18,000
(g) Donation to a college which is an approved institution Rs. 6,000
(h) Rental value of the property which is let Rs. 15,000 Municipal tax paid in respect of the house, Rs. 1,500 interest on loan taken for repair of the house Rs. 1,800.
You are required to calculate total income of the family for the current assessment year.
Mr.
F–4544
10
18. Discuss about the summery assessment.
19. Describe the circumstances an Ex-Parte assessment be made by assessing officer? What are the remedies available to the assessee?
Ex-Parte assessment
20. Explain the procedure for making claim for refund.
————————
F–4545
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Sixth Semester
Commerce
Elective: AUDITING
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Define the term audit.
uoUøP GßÓ ö\õÀø» Áøμ¯ÖUP.
2. What do you know about investigation?
¦»Úõ´Ä £ØÔ }º AÔ¢x öPõÒÁx GßÚ?
3. What do you mean by internal control?
APU Pmk¨£õk GßÓõÀ GßÚ?
4. What is meant by audit notebook?
uoUøP SÖ ¦zuP® GßÓõÀ GßÚ?
5. Define vouching.
Buõμa ^mk Áøμ¯ÖUP.
Sub. Code 7BCOE3A
F–4545
2
6. What is debtors ledger?
PhÚõÎPÒ ÷£÷μk GßÓõÀ GßÚ?
7. Define verification.
\›£õºzuÀ Áøμ¯ÖUP.
8. What do you know about valuation of assets?
ö\õzxUPÒ ©v¨¥k £ØÔ }º AÔ¢x öPõÒÁx GßÚ?
9. What do you understand by liabilities for mis feasence?
uÁÓõÚ ö\¯¾UPõÚ ö£õÖ¨¦PÒ £ØÔ }º ¦›¢x öPõÒÁx GßÚ?
10. What do you know about criminal liability?
SØÓ¯À ö£õÖ¨¦ £ØÔ }º ¦›¢x öPõÒÁx GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Explain the advantages of auditing.
uoUøP°¯¼ß |ßø©PøÍ ÂÍUSP.
Or
(b) What are the qualities of an auditor?
uoUøP¯õÍ›ß Sn|»ßPÒ ¯õøÁ?
12. (a) Describe briefly the characteristics of internal control.
APUPmk¨£õmiß ]Ó¨¤¯À¦PøÍ _¸UP©õP ÂÁ›UP.
Or
(b) What are the objects of internal check system?
APa^μõ´Ä •øÓ°ß ÷|õUP[PÒ ¯õøÁ?
F–4545
3
13. (a) State the objects of vouching a cash books.
öμõUP HmiøÚ ÷\õuøÚ°h¼ß ÷|õUP[PøÍ ÂÁ›UP.
Or
(b) How would you vouch the receipt (debit) side of cash book? Discuss.
öμõUP Hmiß ö£ÖuÀ (£ØÖ) £UPzvÀ EÒÍ CÚ[PÒ GÆÁõÖ ÷\õuøÚ°h¨£kQÓx? ÂÁõvUP.
14. (a) Explain the steps to be taken by an auditor for valuation of assets.
ö\õzxUPøÍ ©v¨¤k®ö£õÊx uoUøP¯õͺ ÷©ØöPõÒЮ £i{ø»PøÍ ÂÍUSP.
Or
(b) What are the objectives of verification of assets and liabilities?
ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PÒ \›£õºzu¼ß ÷|õUP[PÒ ¯õøÁ?
15. (a) Discuss the specific statutory liabilities of a company auditor.
{ÖÁÚ uoUøP¯õÍ›ß ]Ó¨¦ \mh¨ ö£õÖ¨¦PøÍ ÂÁõvUP.
Or
(b) Explain the civil liabilities of an auditor under the company act.
{Ö©a \mhzvßRÌ uoUøP¯õÍ›ß E›ø©°¯À ö£õÖ¨¦PøÍ ÂÍUSP.
F–4545
4
Part C (3 10 = 30)
Answer any three questions.
16. Explain briefly the various objectives of auditing.
uoUøP°¯¼ß £À÷ÁÖ ÷|õUP[PøÍ ÂÍUSP.
17. What is an audit programme? What are its merits?
uoUøP vmh® GßÓõÀ GßÚ? Auß |ßø©PÒ ¯õøÁ?
18. Enumerate the importance of vouching.
Buõμa ^miß •UQ¯zxÁzøu ÂÍUSP.
19. How would you verify the following assets and liabilities appearing in the balance sheet of a limited company?
(a) investment (b) copyright (c) patents (d) outstanding liabilities for expenses (e) bills payable
Áøμ¯ÖUP¨£mh {Ö©zvß C¸¨¦{ø»U SÔ¨¤À EÒÍ ¤ßÁ¸® ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PÒ G¨£i \›£õºUP¨£kQÓx?
(A) •u½kPÒ
(B) Põ¨¦›ø©
(C) £v¨¦›ø©
(D) öPõk£h÷Ási¯ ö\»ÄPÒ
(E) ö\¾zuØS›¯ ©õØÖa^mk.
20. What is negligence? Discuss the liabilities of a company auditor on account of negligence.
P¸zvßø© GßÓõÀ GßÚ? {ÖÁÚz uoUøP¯õÍ›ß P¸zvßø©°ÚõÀ HØ£k® ö£õÖ¨¦PøÍ ÂÁõvUP.
————————
F–4546
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Sixth Semester
Commerce
Elective : ENTREPRENEURSHIP DEVELOPMENT
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all the questions.
1. Define Entrepreneur.
öuõÈÀ •øÚ÷Áõº Áøμ¯Ö.
2. Who is an intrapreneur?
Cßmμõ¤μÛ¯º GߣÁº ¯õº?
3. Write any disadvantages of plant location in city.
|Pμ[PÎÀ ÁÍõP® Aø©zuÀ H÷uÝ® wø©PøÍ ÂÁ›.
4. Define Business Promotion.
ÁoP ÂÍ®£μzøu Áøμ¯ÖUPÄ®.
5. What do you mean by DIC?
©õÁmh öuõÈÀ ø©¯® GßÓõÀ GßÚ?
Sub. Code 7BCOE3B
F–4546
2
6. What do you mean by SIDCO?
]m÷Põ Gߣuß Aºzu® GßÚ?
7. What is a project?
vmh® GßÓõÀ GßÚ?
8. What is market feasibility study?
\¢øu \õzv¯UTÖ B´Ä GßÓõÀ GßÚ?
9. Define women entrepreneurship.
ö£s öuõÈÀ •øÚ÷Áõº Áøμ¯ÖUPÄ®.
10. What is a successful business women.
¯õ£õμzvß öÁØÔPμ©õÚ ö£sPÒ GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are the functions of an entrepreneur?
öuõÈÀ •øÚ÷Áõº £oPÒ ¯õøÁ?
Or
(b) What are the importance of entrepreneurs?
öuõÈÀ •øÚ÷Áõ›ß •UQ¯zxÁ® ]»ÁØøÓ TÖP.
12. (a) State the factors influencing plant location.
uõÁμ C¸¨¤hzøu £õvUS® PõμoPøÍU TÖ[PÒ.
Or
(b) What are the types of business ownership?
ÁoP E›ø©¯õÍ›ß ÁøPPÒ ¯õøÁ?
F–4546
3
13. (a) Write a note on NSIC.
NSIC £ØÔ ]Ö SÔ¨¦ ÁøμP.
Or
(b) Explain the functions of DIC.
©õÁmh öuõÈÀ ø©¯zvß £oPøÍ ÂÁ›.
14. (a) What are the importance of Project Report?
öuõÈÀ vmhzvß •UQ¯zxÁzøu ÂÁ›.
Or
(b) Describe the stages of Project Appraisal.
vmh ©v¨¥miß {ø»PøÍ ÂÁ›zx GÊxP.
15. (a) What are the functions of Women Entrepreneur?
©Pκ öuõÈÀ •øÚ÷Áõº £oPøÍ ÂÁ›.
Or
(b) Write about the sickness in Small Scales industries.
]Ö öuõÈÀPÎß |¼Ä SÔzx ÂÁ›zx GÊxP.
Part C (3 10 = 30)
Answer any three questions.
16. Explain the qualities of an Entrepreneur.
öuõÈÀ •øÚ÷Áõ›ß uSvPøÍ _¸UP©õP ÂÁ›.
17. Explain the six factors of production
EØ£zv°ß BÖ PõμoPÒ ÂÁ›.
18. Describe the various function of SIDCO.
SIDCO Âß £À÷ÁÖ ö\¯À£õkPøÍ ÂÁ›UPÄ®.
F–4546
4
19. Briefly explain the various elements of project formulation.
vmh ÁiÁø©¨¤ß £À÷ÁÖ TÖPøÍ _¸UP©õP
ÂÍUS[PÒ.
20. Discuss the causes for sickness in Small Scale Industries.
]Ö öuõÈÀPÎß |¼Ä SÔzx ÂÁ›zx ÂÁõv.
————————
F–4697
B.Com./ B.Com. (CA)/ B.Com. (CS) DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
First Semester
Part I – ÁoPU Piu[PÒ
(Common for Commerce/Commerce with Computer Application/Corporate Secretaryship)
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
£Sv A (10 2 = 20)
AøÚzx ÂÚõUPÐUS® K›¸ Á›PÎÀ Âøh¯ÎUP.
1. ÁoP Piu® Áøμ»UPn® u¸P.
2. Piu® GÊu¼ß •UQ¯ ÷|õUP[PÒ ¯õx?
3. P¸zxøμ Põmk® Piu® GßÓõÀ GßÚ?
4. ÂÍ®£μ£i Áøμ»UPn® u¸P.
5. Â\õμøn Gߣx ¯õx?
6. {¾øÁ öuõøP Gߣx ¯õx?
7. •PõÁõsø© GßÓõÀ GßÚ?
8. ¯õ£õμ _ØÓÔUøP GßÓõÀ GßÚ?
9. Bsk ö£õxUSÊ Tmh® Gߣx ¯õx?
10. SÊ AÔUøP Gߣx ¯õx?
Sub. Code
7BCO111/ 7BCC111/ 7BCS111
F–4697
2
£Sv B (5 5 = 25)
AøÚzx ÂÚõUPÐUS® J¸ £UP AÍÂÀ Âøh u¸P.
11. (A) ÁoP Piuzvß ÷|õUP[PÒ ¯õøÁ?
(AÀ»x)
(B) Piu® GÊx£Á›ß Phø©PÒ ¯õøÁ?
12. (A) PhÝUPõÚ PiuzvÀ Ch® ö£¸® ]Ó¨¤¯À¦PÒ ¯õøÁ?
(AÀ»x)
(B) ÂÍ®£μ£i°ß ]Ó¨¤¯À¦PøÍ _¸UP©õP ÂÁ›.
13. (A) PnUøP ÷|º ö\´uÀ SÔzx }º AÔÁÚ ¯õx?
(AÀ»x)
(B) Â\õμøn°ß ÁøPPÒ ¯õøÁ?
14. (A) HØÖ©v Piuzvß ]Ó¨¤¯À¦PÒ ¯õøÁ?
(AÀ»x)
(B) Á[Q Piuzvß •UQ¯ ö|Ô•øÓPÒ ¯õøÁ?
15. (A) wº©õÚ[PÎß £ÀÁøPPøÍ GÊxP.
(AÀ»x)
(B) ¦ÒÎ ÂÁμ SÔ¨¤ß |ßø©PÒ ¯õøÁ?
£Sv C (3 10 = 30)
H÷uÝ® ‰ßÖ ÂÚõUPÐUSU Pmkøμ ÁiÂÀ Âøh¯ÎUP.
16. ÁoP Piuzvß ÁøPPøÍ Auß |ßø©PÐhß ÂÍUSP.
17. {Ö© ö\¯»õͺ £o ÷Ási Âsn¨£ Piu® JßøÓ GÊxP.
18. Âø» ¦ÒÎ JßøÓ u¯õ›UP.
F–4697
3
19. Aμ_ xøÓ\õº¢u Piuzvß £À÷ÁÖ ÷|õUP[PÒ ¯õx?
20. C¯US|º AøÁ Tmh {PÌa] SÔ¨¦ JßøÓ u¯õ›UP.
————————
F–4698
B.Com./B.Com.(CA)/B.Com.(CS) DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Second Semester
Part – I : A¾Á»P ÷©»õsø©
(Common for Commerce/Commerce with Computer Application/Corporate Secretaryship)
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
£Sv A (10 2 = 20)
AøÚzx ÂÚõUPÐUS® Âøh¯ÎUP.
1. |ÃÚ A¾Á»P® Gߣx ¯õx?
2. A¾Á»P ©øÚxøn ö£õ¸mPÎÀ H÷uÝ® Cμsiß ö£¯›øÚ GÊxP.
3. Ag\ÀxøÓ Gߣx ¯õx?
4. Áõ´ö©õÈ uPÁÀ öuõhº¦ GßÓõÀ GßÚ?
5. £v÷ÁkPÒ Gߣx ¯õøÁ?
6. öuõhº GÊx¨ö£õ¸Ò Gߣx ¯õx?
7. A¾Á»P C¯¢vμ® Gß£Ú ¯õøÁ?
8. umha_ GßÓõÀ GßÚ?
9. AÔUøP GßÓõÀ GßÚ?
10. _mh APμõv Áøμ»UPn® u¸P.
Sub. Code 7BCO211/7BCC211/
7BCS211
F – 4698
2
£Sv B (5 5 = 25)
AøÚzx ÂÚõUPÐUS® J¸ £UP AÍÂÀ Âøh¯ÎUP.
11. (A) A¾Á»P ÷©»õsø©°ß •UQ¯zxÁ[PÒ ¯õøÁ?
(AÀ»x)
(B) £o Áø쨣hzvß ÷|õUP[PÒ ¯õøÁ?
12. (A) Ag\À xøÓ°ß £oPøÍ _¸UP©õP ÂÁ›.
(AÀ»x)
(B) Áõ´ö©õÈ uPÁÀ öuõhº¤ß SøÓ£õkPÒ ¯õøÁ?
13. (A) |ÃÚ A¾Á»Pzvß GÊx¨ £oPÎß ußø©PøÍ
GÊxP.
(AÀ»x)
(B) £iÁ Pmk£õk SÔzv }º AÔÁx ¯õx?
14. (A) A¾Á»P C¯¢vμ[PÎß H÷uÝ® I¢x ÷uøÁPøÍ
GÊxP.
(AÀ»x)
(B) Po¨ö£õÔ°ß £¯ß£õkPÒ ¯õx?
15. (A) AÔUøP°ß Aø©¨¦•øÓø¯ _¸UP©õP ÂÁ›.
(AÀ»x)
(B) _mh APμõv°ß ÷|õUP[PÒ ¯õøÁ?
F – 4698
3
£Sv C (3 10 = 30)
GøÁ÷¯Ý® ‰ßÖ ÂÚõUPÐUSU Pmkøμ
ÁiÂÀ Âøh¯ÎUP.
16. |ÃÚ A¾Á»Pzvß AßÓõh |hÁiUøPPøÍ ÂÁ›.
17. u£õÀPøÍ øP¯õÐu¼ß EÒÍ ¤μa\øÚPøÍ ÂÁõv.
18. £À÷ÁÖ ÷Põ¨¤mk ÁøPPøÍ ÁøP¨£õkzxP.
19. A¾Á»P C¯¢vμ[PøÍ ÷uº¢öuk¨£uØPõÚ Ai¨£øh ÷Põm£õkPÒ ¯õøÁ?
20. _mh APμõv°ß |ßø©PÒ ¯õøÁ?
————————
F–4796
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
First Semester
Commerce
ADVANCED ACCOUNTANCY — I
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
All questions carry equal marks.
1. What is meant by journal entry?
SÔ¨÷£mk £vÄ GßÓõÀ GßÚ?
2. What do you know about trial balance?
C¸¨£õ´Ä £ØÔ }º AÔÁx ¯õx?
3. What is meant by error of omission?
Âk¤øÇ GßÓõÀ GßÚ?
4. What do you know about bank reconciliation statement?
Á[Q \›Pmk® £mi¯À £ØÔ }º AÔÁx ¯õx?
5. Define depreciation.
÷u´©õÚzvøÚ Áøμ¯øÓ ö\´P.
Sub. Code 7BCO1C1
F–4796
2
6. State any two causes of depreciation.
÷u´©õÚzvØPõÚ C¸ Põμn[PøÍ TÖP.
7. What is Joint venture?
CønÂøÚ GßÓõÀ GßÚ?
8. What is separate set of book method in joint venture?
CønÂøÚ°À uÛ Hk•øÓ GßÓõÀ GßÚ?
9. What is Statement of affairs?
{ø» AÔUøP GßÓõÀ GßÚ?
10. What is Net worth method?
{Pμ ©v¨¦ •øÓ GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions.
11. (a) What is renewal of bill of exchange? Give the journal entries in the books of the drawer.
©õØÖa^møh ¦x¨¤zuÀ GßÓõÀ GßÚ? AuØS›¯
£vÄPøÍ Áøμ£Áº HkPÎÀ u¸P.
Or
(b) On 1.4.2018 Sekar sold goods to Sarathy for Rs. 8,000 and on the same day drew upon a bill at three months for the amount. Sarathy accepted the bill and returned it to Sekar. On 2.4.2018 Sekar discounted the bill with his bank at Rs. 7,900. On the due date the bill was dishonoured and bank paid Rs. 50 as noting charges. Pass, journal entries in the books of Sekar.
F–4796
3
1.4.2018 AßÖ ÷\Pº GߣÁº \õμvUS ¹. 8,000US
ÂØ£øÚ ö\´QÓõº. A÷u |õÎÀ \õμv «x 3 ©õu
Põ»zvØS ©õØÖa^miøÚ GÊxQÓõº. \õμv AuøÚ
HØQÓõº. 2.4.2018® ÷uv¯ßÖ ÷\Pº A®©õØÖa
^miøÚ ¹. 7,900US Á[Q°À uÒУi ö\´QÓõº.
uÁøn ÷uv¯ßÖ ©õØÖa ^mk ©ÖUP¨£mhx.
Á[Q¯º ¹. 50 SÔ¨¦U Pmhn® ö\¾zvÚõº. ÷\Pº
HkPÎÀ ÷uøÁ¯õÚ •uØSÔ¨÷£mk¨ £vÄPøÍz
u¸P.
12. (a) Under what circumstances account current is
prepared?
G¢öu¢u `Ì{ø»PÎÀ |øh•øÓU PnUS
u¯õ›UP¨£kQÓx?
Or
(b) A partner has withdrawn the following sums of
money during the half year ending 30.6.2018. Find
out the average due date.
Rs.
15.1.2018 1,000
10.2.2018 800
12.3.2018 1,400
05.4.2018 1,600
20.5.2018 2,000
18.6.2018 1,500
F–4796
4
J¸ TmhõÎ ¤ßÁ¸® öuõøPø¯ 30.6.2018®
|õ÷Íõk •iÁøh²® Aøμ¯õsiÀ Gk¨£õP
Gkzuõº. \μõ\› uÁøn |õøÍU PõsP.
¹.
15.1.2018 1,000
10.2.2018 800
12.3.2018 1,400
05.4.2018 1,600
20.5.2018 2,000
18.6.2018 1,500
13. (a) How will you treat bad debts in the consignees book
when del credere commission is involved and not
involved? Show it through journal entries.
¤ønUPÈÄ C¸US® ÷£õx ©ØÖ® CÀ»õu ÷£õx
Aݨ¥k ö£Ö|›ß HkPÎÀ ÁμõUPhß GÆÁõÖ
øP¯õͨ£k® Gߣøu £vÄPÒ ‰»® PõmkP.
Or
(b) Sekar consigned to Sayee 48 cases of goods costing
Rs. 500 per case. He incurred the following expenses
in sending the consignment.
Freight Rs. 850: insurance Rs. 1,350
Sayee the consignee forwarded an account sales
showing the following : Sale price of 32 cases
Rs. 21,000.
F–4796
5
Expenses incurred :
Rs.
Clearing charges 175
Cartage 121
Storage 200
Sayee is entitled to a commission of 7% on sales. The market price of the goods prevailing at Sayee’s place shows Rs. 540 on the accounting date.
Show the valuation of unsold stock.
AhUPÂø»¯õÚ ¹. 500 Ãu® ÷\Pº GߣÁº \õ°
GߣÁ¸US 48 \μUS¨ ö£mhP[PøÍ Aݨ¥k
ö\´uõº. Aݨ¥k SÔzx AÁº ö\´u ö\»ÄPÍõÁÚ.
\zu® ¹. 850; Põ¨¥k ¹. 1,350
Aݨ¥k ö£Ö|μõÚ \õ° Aݨ¤¯ ÂØ£øÚU
PnUPÔUøP EÒÍh[Q¯ ö\´vPÍõÁÚ.
32 ö£mhP[PÒ ÂØÓ öuõøP ¹. 21,000. ö\´u
ö\»ÄPÒ :
¹.
APØSU Pmhn® 175
ÁsiU Pmhn® 121
£sh¨ £õxPõ¨¦a ö\»Ä 200
\õ° GߣÁ¸US›¯ PÈÄ ÂØ£øÚ°À 7% BS®.
PnUQk® |õÎÀ \õ° GߣÁ›ß ChzvÀ {»Ä®
\¢øu Âø» ö£mhP® JßÖUS ¹. 540 BP EÒÍx.
ÂØPõu \μUQ¸¨¦ GÆÁõÖ ©v¨¤h¨£k® GÚU
PõmkP.
F–4796
6
14. (a) What are the differences between joint venture and partnership?
Cøn ÂøÚUS® Tmhõsø©USªøh÷¯ EÒÍ ÷ÁÖ£õkPÒ ¯õx?
Or
(b) Karthik and Sarathy entered into a joint venture to share the results as to 2 : 1. The joint venture transactions were as under :
Karthick Sarathy
Rs. Rs.
Goods supplied 30,000 15,000
Expenses paid 4,000 1,000
Sale proceeds received 40,000 28,000
Show ledger accounts in the books of Karthik assuming that the venture came to an end and the accounts settled.
PõºzvU, \õμv GßÓ C¸Á¸® CønÂøÚ JßøÓ ÷©ØöPõsk C»õ£ |mh[PøÍ 2:1 GÝ® ÂQuzvÀ £Qº¢x öPõÒÍ J¨¦U öPõshÚº. AÁºPÒ ö\´u CønÂøÚ |hÁiUøPPÒ ¤ßÁ¸©õÖ.
PõºzvU \õμv
¹. ¹.
\μUS AÎzux 30,000 15,000
ö\»Ä ö\´ux 4,000 1,000
ÂØÓ £n® ö£ØÓx 40,000 28,000
CønÂøÚ •ØÖ¨ö£ØÓx GÚÄ®, AÁºPÒ PnUS wºzxU öPõshÚº GÚÄ® öPõsk PõºzvU GߣÁ›ß HkPÎÀ ÷uõßÖ® ÷£÷μmkU PnUSPøÍ PõmkP.
F–4796
7
15. (a) What are the advantages of single entry system?
JØøÓ¨ £vÄ •øÓ°ß |ßø©PÒ ¯õøÁ?
Or
(b) Calculate stock at the end :
Stock in the beginning Rs. 20,000; cash sales Rs. 40,000; credit sales Rs. 35,000; purchases
Rs. 50,000; rate of gross profit on cost %31
33 .
CÖv \μUQ¸¨ø£ PnUQkP.
öuõhUPzvÀ \μUS ¹. 20,000; öμõUP ÂØ£øÚ ¹. 40,000; Phß ÂØ£øÚ ¹. 35,000; öPõÒ•uÀPÒ ¹. 50,000; ö©õzu C»õ£® ÂQ® AhUPzvß
«x %31
33 .
Part C (3 10 = 30)
Answer any three questions.
All questions carry equal marks.
16. State the differences between trade bill and accommodation bill.
ÁõoP ©õØÖa ^mkUS® ©ØÖ® £n Á\v ©õØÖa ^mkUS® EÒÍ ÷ÁÖ£õkPøÍ TÖP.
17. Sarathy had the following transactions with Sayee. 1.1.2018 Opening balance due to Sarathy 1,500
10.2.2018 Sold goods to Sayee 1,000
15.3.2018 Bought goods from Sayee 500
20.4.2018 Received cash from Sayee 600
15.5. 2018 Sold goods to Sayee 700
Prepare an account current to be rendered by Sarathy to Sayee on 30.6.2018 charging interest at 10% p.a.
F–4796
8
\õμv, \õ° GߣÁ¸hß ¤ßÁ¸® |hÁiUøPPøÍ öPõskÒÍõº.
1.1.2018 \õμvUS öPõkUP ÷Ási¯ öuõhUP C¸¨¦ 1,500
10.2.2018 \õ°US \μUS ÂØÓx 1,000
15.3.2018 \õ°&°hª¸¢x \μUS Áõ[Q¯x 500
20.4.2018 \õ°&°hª¸¢x öμõUP® ö£ØÓx 600
15.5. 2018 \õ°US \μUS ÂØÓx 700
\õ°US \õμv¯õÀ u¯õ›UP¨£k® |øh•øÓU PnUøP 30.6.2018 AßÖ u¯õ›UPÄ®. Ámi BskUS 10%.
18. Karthik of Chennai consigned 150 tins of oil to Sekar of Nellai, invoiced at Rs. 200 per tin. Karthik paid Rs. 1,000 as carriage and other expenses. The consignor drew a bill of exchange for Rs. 8,000 which was later discounted at Rs. 7,850. The consignee rendered an account sales showing the following details :
140 tins sold at Rs. 250 per tin
10 tins sold at Rs. 260 per tin
Storage and selling expenses Rs. 2,500
Clearing and cartage Rs. 800
Commission at 6%
The consignee sent a draft for the balance.
Show the important ledger accounts in the books of consignor.
ö\ßøÚ°¾ÒÍ PõºzvU, ö|Àø»°¾ÒÍ ÷\Pº GߣÁ¸US iß JßÖUS ¹. 200 GÚ Chõ¨¤mk 150 iß Gsön´ Aݨ¥k ö\´uõº. _ø© T¼ HøÚ¯ ö\»ÄPÒ GÚ AÁº ö\Á»Èzux. ¹. 1,000 AÁº ¹. 8,000&US ©õØÖa^mk GÊv, Aøu¨ ¤ÓS ¹. 7,850 US Ámh® ö\´uõº. Aݨ¥k ö£Ö|Pº Aݨ¤¯ ÂØ£øÚU PnUPÔUøP uõ[Q°¸¢u uPÁÀPÍõÁÚ :
F–4796
9
iß JßÖ ¹. 250 Ãu® ÂØ£øÚ ö\´ux 140 ißPÒ
iß JßÖ ¹. 260 Ãu® ÂØ£øÚ ö\´ux 10 ißPÒ
£shPU Põ¨¦a ö\»Ä®, ÂØ£øÚ ö\»ÄPЮ ¹. 2,500
APØÖU Pmhn•®, ÁsiU Pmhn•® ¹. 800
PÈÄ Ãu® 6%
E›¯ {¾øÁUS Aݨ¥k ö£Ö|º Á[Q¨ £nÂøh Aݨ¤ øÁzuõº. Aݨ¥k ö\´|º HkPÎÀ ÷uõßÓzuUP •UQ¯©õÚ ÷£÷μmkU PnUSPøͲ® PõmkP.
19. Sayee and Sarathy underbook jointly to construct a building for a company for a contract price of Rs. 1,80,000. The price was to be paid 50% in cash and 50% in shares of a company. A banking account was opened jointly. Sayee contributing Rs. 45,000 and Sarathy Rs. 40,000. They agreed to share profit or loss in the proportion of 3/5 and 2/5 respectively. The joint venture transactions were as under :
Materials purchased Rs. 74,000
Wages paid Rs. 46,000
Establishment expenses paid Rs. 6.000
The contract was completed and the price received. The shares were sold for Rs. 70,000. Sarathy took over the unused materials at Rs. 2,000.
Show the necessary ledger accounts in the books of' the joint venture.
\õ°, \õμv GßÓ C¸Áº J¸ {Ö©zvØS ¹. 1,80,000US Pmih® JßÖ Pmizu¸® CønÂøÚø¯ ÷©ØöPõsk •øÓ÷¯ 3/5, 2/5 GÚ C»õ£ |mhzøu¨ £Qº¢x öPõÒÍ J¨¦U öPõshÚº. J¨£¢u Âø»¯õQ¯ ¹. 1,80,000. £õv öμõUP©õPÄ®, £õv {Ö©zvß £[SPÍõPÄ® ö\¾zu¨£h ÷Ásk®. \õ° ¹. 45,000 •®, \õμv ¹. 40,000•® Cmk Cøn Á[QU PnUöPõßÖ xÁ[QÚº. CønÂøÚ |hÁiUøP ¤ßÁ¸©õÖ.
F–4796
10
‰»¨ö£õ¸Ò Áõ[Q¯x ¹. 74,000
T¼ ÁÇ[Q¯x ¹. 46,000
{ÖÄøPa ö\»ÄPÒ ö\¾zv¯x ¹. 6,000
J¨£¢u® •iUP¨ö£ØÓx. J¨£¢u Âø» ö£Ó¨£mhx. J¨£¢u Âø»°ß J¸ £Sv¯õQ¯ £[SPÒ ¹. 70,000US ÂØP¨£mhÚ. £¯ß£kzuõu ‰»¨ö£õ¸ÒPøÍ ¹. 2,000 GßÓ ©v¨¥miÀ \õμv GkzxUöPõshõº.
CønÂøÚ°ß HkPÎÀ ÷uõßÓzuUP ÷£÷μmkU PnUSPøÍU PõmkP.
20. Sekar a trader does not keep proper hooks of accounts. However, he furnishes you the following particulars.
2015 December 31
2016 December 31
Rs. Rs.
Cash at bank 4,500 3,000
Cash in hand 300 4,000
Stock in trade 40,000 45,000
Debtors 12,000 20,000
Office equipment 5,000 5,000
Sundry creditors 30,000 20,000
Furniture 4,000 4,000
During the year Sekar introduced Rs. 6,000 as further capital in the business and withdraw Rs. 4,000 as drawings write off depreciation on furniture 10% and office equipment at 5%.
Prepare a statement showing the profit and loss made by him for the ended 31st December 2016.
F–4796
11
÷\Pº GÝ® ÁoPº •øÓ¯õÚ PnU÷PkPøÍ øÁzv¸UPÂÀø». GÛÝ® RÌUPsh ÂÁμ[PøÍ AÁº AÎUQÓõº.
2015 i\®£º 31
2016 i\®£º 31
¹. ¹.
Á[Q 4,500 3,000
öμõUP® 300 4,000
\μUS 40,000 45,000
PhÚõÎPÒ 12,000 20,000
A¾Á»P \õuÚ® 5,000 5,000
PhÜ¢÷uõº 30,000 20,000
AøÓP»ß 4,000 4,000
Bsiøh÷¯ ÷\Pº ¹. 6,000 TkuÀ •u»õP ÷£õmhõº. öuõȼ¸¢x Gk¨£õP ¹. 4,000 GkzxUöPõshõº. AøÓP»ß «x 10%, A¾Á»P \õuÚ® «x 5% ÷u´©õÚ® AÝ©vUP.
2016 i\®£º 31À •i²® BskUPõÚ C»õ£ |mhzøu öÁΨ£kzx® AÔUøP JßøÓ u¯õº ö\´P.
————————
F–4797
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
First Semester
Commerce
BUSINESS ORGANISATION
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. What is business?
¯õ£õμ® GßÓõÀ GßÚ?
2. What is industry?
öuõÈØ\õø» GßÓõÀ GßÚ?
3. Who is sole trader?
uÛÁoPº GߣÁº ¯õº?
4. What is partnership?
Tmhõsø© GßÓõÀ GßÚ?
5. What is large scale business?
ö£›¯ AÍÄ Â¯õ£õμ® GßÓõÀ GßÚ?
Sub. Code 7BCO1C2
F–4797
2
6. What is optimum size?
Ezu© AÍÄ GßÓõÀ GßÚ?
7. What is organisation?
Aø©¨¦ GßÓõÀ GßÚ?
8. Who is share holder?
£[Suõμº GߣÁº ¯õº?
9. What is industrial policy?
öuõÈÀ öPõÒøP GßÓõÀ GßÚ?
10. What is pricing policy?
Âø» {ºn¯ öPõÒøP Gߣx ¯õx?
Part B (5 5 = 25)
Answer all the questions.
11. (a) What are the objectives of business?
¯õ£õμzvß ÷|õUP[PÒ ¯õøÁ?
Or
(b) Write the qualities of good businessman.
]Ó¢u ¯õ£õ›°ß uSvPøÍ GÊxP.
12. (a) State the advantages of sole proprietorship.
uÛ ÁoPzvß |ßø©PøÍ ÂÁ›.
Or
(b) What are the limitations of co-operative society?
TmkÓÄ \[P[PÎß SøÓ£õkPÒ ¯õøÁ?
F–4797
3
13. (a) List out the various measurement of size of business firm.
¯õ£õμ {ÖÁÚzvß AÍÂøÚ AÍÂh £¯ß£k® £À÷ÁÖ •øÓPøÍ £mi¼kP.
Or
(b) What are the merits of small business?
]Ö Â¯õ£õμzvß |ßø©PÒ øÁ?
14. (a) What are the duties of board of directors?
C¯USøμøÁ°ß £oPÒ ¯õøÁ?
Or
(b) Write a short note on oligarchy of companies.
{Ö©[PÎß ußø»USÊ £ØÔ ]Ö SÔ¨¦ GÊxP.
15. (a) Why the government regulate the business?
Hß Aμ_ ¯õ£õμ {ÖÁÚ[PøÍ JÊ[S£kzxQÓx?
Or
(b) Discuss the problems of public enterprises.
ö£õx xøÓ {ÖÁÚ[PÎß ¤μa\øÚPøÍ ÂÁõv.
Part C (3 10 = 30)
Answer any three questions.
16. Explain the various types of trade.
¯õ£õμzvß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
17. Write the distinction between sole trade and partnership.
uÛ ÁoPzvØS® Tmhõsø©US©õÚ ÷ÁÖ£õkPøÍ GÊxP.
F–4797
4
18. Discuss the reasons for survival of small business.
]Ö Â¯õ£õμ[PÒ {ø»zx {ºUP ÷Ási¯ Põμn[PøÍ ÂÁõv.
19. List out the various problems in management.
÷©»õsø©°ß £À÷ÁÖ ¤μa\øÚPøÍ £mi¯¼kP.
20. Explain the price of industrial policy in India.
C¢v¯ öuõÈØ öPõÒøP°ß £ØÔ ÂÁ›.
——————
F–4798
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Second Semester
Commerce
ADVANCED ACCOUNTANCY – II
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all the questions.
1. What is dishonour of bills?
©õØÖa^mk AÁ©v¨¦ GßÓõÀ GßÚ?
2. What do you meant by retiring of bills?
©õØÖa^mk K´Ä ö£ÖuÀ SÔzx }º AÔÁx ¯õx?
3. Define fire insurance.
w Põ¨¥k Áøμ¯Ö.
4. What do you meant by indemnity period?
DmkÖv |õmPÒ £ØÔ }º AÔÁx ¯õx?
5. What is abnormal loss?
A\õuõμn CǨ¦ GßÓõÀ GßÚ?
6. What are account sales?
ÂØ£øÚ PnUS GßÓõÀ GßÚ?
Sub. Code 7BCO2C1
F–4798
2
7. Who is a joint venture?
Cøn ÂøÚ¯º GߣÁº ¯õº?
8. What do you meant by consignment?
Aݨ¥k SÔzx }º AÔÁx ¯õx?
9. What do you meant by singly entry system?
JØøÓ £vÄ •øÓø¯ £ØÔ }º AÔÁx ¯õx?
10. What is conversion method?
©õØÖuÀ •øÓ GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are the advantages of Promissory notes?
EÖvö©õÈ uõÎß |ßø©PÒ ¯õøÁ?
Or
(b) A bill of Rs. 200 was dishonoured. Nothing charges of Rs. 2 were paid. What journal entries will be made if the dishonour of bill takes place?
(i) When it was lying with the drawer
(ii) When it was sent for collection
(iii) When it was discounted.
¹. 200 UPõÚ ©õØÖa^mk AÁ©vUP¨£kQÓx
AuØPõÚ SÔ¨¦ Pmhn® ¹. 2 ö\¾zu¨£mhx.
¤ßÁ¸® `Ì{ø»°À AÁ©v¨¤ØPõÚ SÔ¨÷£mk £vÄPøÍ u¸P.
(i) ©õØÖa^mk GÊx£Á÷μ øÁzv¸US® ÷£õx
(ii) ©õØÖa^mk £n©õUP ö\¾zu¨£mkÒÍ ÷£õx
(iii) ©õØÖa^mk Ámh©õUP¨£mh ÷£õx.
F–4798
3
12. (a) Write short note on Standard turnover.
{ø»¯õÚ Á¸Áõ´ SÔzx ]Ö SÔ¨¦ GÊxP.
Or
(b) A fire occurred on 31.12.2010 in the premises of a
merchant. Draft a statement showing the amount of
claim to be lodged.
Stock on 31.12.2009 Rs.8,00,000
Purchases from 1.1.2010 to 3.12.2010 Rs.3,50,000
Sale from 1.1.2010 to 31.12.2010 Rs.4,40,000
Gross profit on sales was 20% and stock salvaged
was at Rs.8,000.
31.12.2010 B® |õÎÀ ¯õ£õμ {ÖÁÚzvÀ w
£zx Hب£mhx. ¤ßÁ¸® ÂÁμ[PøÍ öPõsk w
Põ¨¥mk CǨ¤øÚ Psk¤iUP.
31.12.2009 £i \μUQ¸¨¦ ¹.8,00,000
1.1.2010 •uÀ 3.12.2010 ÁøμUPõÚ öPõÒ•uÀ
¹.3,50,000
1.1.2010 •uÀ 31.12.2010 Áøμ°»õÚ ÂØ£øÚ
¹. 4,40,000
ö©õzu C»õ£® ÂØ£øÚ°À 20 \uÃu® ©ØÖ®
£õxPõUP¨£mh \μUS ©v¨¦ ¹.8,000.
13. (a) What are the features of consignment sales?
Aݨ¥mk ÂØ£øÚ°ß ]Ó¨¦ A®\[PÒ ¯õøÁ?
Or
F–4798
4
(b) Raja of Madurai sent goods to Salem of Ahmadabad at an invoice price of Rs.29,675. He paid freight Rs.762, cartage Rs. 231 and insurance Rs.700. On the way one fourth of the consignment was lost by fire and a claim of Rs. 5,000 was recovered. Show how will you deal with the claim and loss due to fire in the book of consignor.
©xøμ°À EÒÍ Cμõáõ AP©õu£õvÀ EÒÍ \½•US
¹.29,675 US AhUP Âø»°À ö£õ¸mPøÍ
Aݨ¤Úõº. AÁº ¹. 762 ø¯ HØÖaö\Àö\»ÄUS®
¹. 231 ø¯ yUST¼US® ©ØÖ® ¹. 700 ø¯ Põ¨¥miØS® ö\»Ä ö\´uõº. ö\À¾® ÁÈ°À PõÀ £Sv \μUS w ‰»® ÷\u•ØÖ Põ¨¥mk {ÖÁÚzuõÀ w Põ¨¥k CǨ¥k ö£Ó¨£mhx. Aݨ¥mk ö\´uÚº HmiÀ w Põ¨¥mk CǨ¥k ©ØÖ® w Põ¨¥mk |mh® GÆÁõÖ ÷uõßÖ® Gߣøu PõmkP.
14. (a) Distinction between joint venture and consignment.
Cøn ÂøÚUS®, Aݨ¥miØS©õÚ ÷ÁÖ£õkPÒ ¯õøÁ?
Or
(b) A and B completed a venture and earned Rs. 30,000. They shared profits in the ratio of 2:1. What journal entry will be passed when ;
(i) There is separate set of books.
(ii) Records are kept by A only
(iii) Records are kept by B only
A ©ØÖ® B Cøn ÂøÚ {øÓÄØÖ ¹. 30,000 C»õ£® PshÔ¯¨£mhx. AÁºPÐøh¯ C»õ£
£QºÄ ÂQu® 2 : 1. ¤ßÁ¸® `Ì{ø»PÎÀ SÔ÷£mk £vÄPøÍ u¸P.
(i) C¸Á¸® uÛ uÛ HkPøÍ £õμõ©›US® ÷£õx.
(ii) A ©mk® uÛ Hk £õμõ©›US® ÷£õx
(iii) B ©mk® uÛ Hk £õμõ©›US® ÷£õx.
F–4798
5
15. (a) What are the limitations of Single Entry System? KØøÓ £vÄ •øÓ°ß SøÓ£õkPÒ ¯õøÁ?
Or (b) Calculate the missing information : Drawings Rs. 50,000 Additional Capital Rs. 10,000 Opening Capital Rs. 1,00,000 Profit made during the year Rs. 25,000 Closing capital Rs. ? Âk¨£mh öuõøPø¯ PnUQkP.
Gk¨¦PÒ ¹. 50,000
TkuÀ •uÀ ¹. 10,000
öuõhUP •uÀ ¹. 10,000
AÆÁõsiß ö£Ó¨£mh C»õ£® ¹. 25,000
CÖv •uÀ ¹. ?
Part C (3 10 = 30) Answer any three questions.
16. Prakash drawn a bill for Rs. 4,000 on Ram. Ram accepts it and returns it to Prakash. Prakash endorses it over to Raj and Raj endorses it Shyam. The latter discounts it receiving Rs. 3,900 in cash. The bills is then dishonoured on due date, the nothing charges incurred by the banker amounting to Rs. 20. Pass journal entries in the books of all parties assuming that the bill is taken up by Prakash on dishonour. ¤μPõè ¹. 4,000 ©v¨¦øh¯ ©õØÖa^møh Cμõ•US GÊvÚõº. Cμõ® Aøu HØÖUöPõsk ¤μPõèUS v¸¨¤ Aݨ¤Úõº ¤μPõè Aøu Cμõ_US ¦Ó[SÔ¨¦ GÊxQÓõº ÷©¾® Cμõ_ Aøu åõ•US ¦Ó[SÔ¨¦ GÊxQÓõº. ¤ÓS A®©õØÖa^mk Ámh® ö\´¯¨£mk
¹. 3900 £n® ö£Ó¨£mhx. •vºÄ |õÒ AßÖ ©õØÖa^mk
AÁ©vUP¨£mhx. ¹. 20 Á[Q¯μõÀ SÔ¨¦ Pmhn® Á`¼UP¨£mhx. AÁ©vUP¨£mh ©õØÖa^møh ¤μPõè GkzxUöPõshõº GÚU öPõsk AøÚÁº HkPξ® ÷uõßÖ® SÔ¨÷£mk £vÄPøÍ u¸P.
F–4798
6
17. Describe the procedure for computation of claim under loss on profits policy.
C»õ£® CǨ¥mk öPõÒøP°À CǨ¥møh PnUQkÁuØPõÚ ö\¯À•øÓø¯ ÂÁ›UP.
18. X sent 400 goods to at Rs. 2 each to his consignee at madras. He spent Rs. 50 on cartage, insurance and freight. On the way, due to leakage. 20 goods was spoiled (normal less). Consignee took delivery of the consignment and spent Rs. 190 as octroi. Carriage and other non-recurring expenses. He also paid. Rs. 200 as recurring expenses. Your are required to calculate stock at the end if the consignee sells away 300 goods.
X 400 ö£õ¸mPøÍ ¹. 2 Ãu® uÚx ö\ßøÚ°À EÒÍ
Aݨ¥k ö£Ö|¸US Aݨ¤Úõº. AÁº ¹. 50 ÁõhøP, Põ¨¥k ©ØÖ® yUSUT¼UPõP ö\»Âmhõº. ö\À¾®
ÁÈ°À 20 ö£õ¸mPÒ B¯õQ¯x (\õuõμn |mh®) Aݨ¥k ö£Ö|º Aݨ¥k ö£õ¸mPøÍ ö£ØÖ
¹. 190 ø¯ ~øÇÄ Á›, yUST¼ ©ØÖ® «ÒEÓ
ö\»ÄPÍõP ö\´uõº ÷©¾® ¹. 200 ø¯ «ÒEÖ® ö\»ÁõP
ö\»Âmhõº Aݨ¥k ö£Ö|º 300 ö£õ¸mPøÍ ÂØÓõº GÚU öPõsk CÖv \μUQ¸¨¤øÚ }º PnUQkP.
19. Differentiate between joint venture and sale.
CøÚÂøÚUS® ÂØ£øÚUS©õÚ ÷ÁÖ£õkPÒ ¯õøÁ?
20. From the following particulars calculate closing balance of Sundry debtors and Sundry creditors.
Rs.
Sundry debtors as on 1.4.2012 30,000
Sundry creditors as on 1.4.2012 41,000
Credit purchases 1,50,000
Credit sales 1,70,000
Discount earned 5,000
F–4798
7
Discount allowed 6,000
Purchase returns 7,500
Sales returns 6,500
Cash received from Sundry debtors 1,50,000
Cash paid to Sundry creditors 1,40,000
¤ßÁ¸® ÂÁμ[PøÍ öPõsk CÖv PhÚõÎPÒ ©ØÖ® CÖv PhÜ¢÷uõºPÒ PnUQkP.
¹.
1.4.2012 ß £i £Ø£» PhÚõÎPÒ 30,000
1.4.2012 ß £i £Ø£» PhÜ¢÷uõºPÒ 41,000
Phß öPõÒ•uÀ 1,50,000
Phß ÂØ£øÚ 1,70,000
uÒУi ö£ØÓx 5,000
uÒУi AÎzux 6,000
öPõÒ•uÀ v¸¨£® 7,500
ÂØ£øÚ v¸¨£® 6,500
PhÚõΰhª¸¢x öμõUP ö£ØÓx 1,50,000
PhÜ¢÷uõ¸US öμõUP® ö\¾zv¯x 1,40,000
————————
F–4799
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Second Semester
Commerce
MARKETING
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all the questions.
1. What is marketing?
\¢øu°kuÀ GßÓõÀ GßÚ?
2. What is the modern concept of marketing?
|ÃÚ \¢øu¨£kzu¼ß P¸zx GßÓõÀ GßÚ?
3. Define branding.
Aøh¯õÍ SÔ°kuÀ Áøμ¯Ö.
4. Write a short note on new product.
¦v¯ u¯õ›¨¦ ]ÖUSÔ¨¦ ÁøμP.
5. What is warehousing?
£shPa \õø» GßÓõÀ GßÚ?
Sub. Code 7BCO2C2
F–4799
2
6. Define grading.
uμ® Áøμ¯ÖP.
7. What is a pricing?
Âø» GßÓõÀ GßÚ?
8. What is a pricing strategies?
Âø» EzvPÒ GßÓõÀ GßÚ?
9. What is mean by personal selling?
uÛ¨£mh ÂØ£øÚ GßÓõÀ GßÚ?
10. Define - Salesman.
ÂØ£øÚ¯õͺ Áøμ¯Ö.
Part B (5 5 = 25)
Answer all the questions.
11. (a) Explain the evaluation of marketing concept.
\¢øu°ku¼ß P¸zx £›nõ©zvøÚ ÂÁ›.
Or
(b) What are the elements of marketing mix?
\¢øu¨£kzu¼ß P»øÁ°ß TÖPÒ ¯õøÁ?
12. (a) Discuss the importance of branding.
Aøh¯õÍU SÔ°ku¼ß •UQ¯zxÁzøu ÂÁõv.
Or
(b) What is product policy? Explain.
u¯õ›¨¦ öPõÒøP GßÓõÀ GßÚ? ÂÍUSP.
F–4799
3
13. (a) Discuss the elements of standardization.
u쨣kzu¼ß TÖPøÍ ÂÁ›.
Or
(b) What are the various sources of marketing finance?
£À÷ÁÖ \¢øu¨£kzuÀ {v Buõμ[PÒ ¯õøÁ?
14. (a) What are the objectives of pricing?
Âø» {ºn¯ ÷|õUP[PÒ ¯õøÁ?
Or
(b) State the bases of pricing policies.
Âø»UöPõÒøP°ß uÍ[PøÍU SÔ¨¤kP.
15. (a) List out the objectives of personal selling.
uÛ¨£mh ÂØ£øÚ ÷|õUP[PøÍ £mi¯¼kP.
Or
(b) What are the features of salesmanship?
ÂØ£øÚ¯õÍ›ß ]Ó¨£®\[PÒ ¯õøÁ?
Part C (3 10 = 30)
Answer any three questions.
16. Explain the patterns of market segmentations.
\¢øu¨¤›Âß ÁiÁ[PøÍ ÂÍUSP.
17. What are the new product development?
¦v¯ u¯õ›¨¤ß ÷©®£õkPÒ ¯õøÁ?
18. Explain briefly the various functions of marketing.
\¢øu°ku¼ß £oPøÍ Â›ÁõP ÂÍUP® u¸P.
F–4799
4
19. Discuss the various methods of pricing.
£À÷ÁÖ Âø» •øÓPøͨ £ØÔ ÂÁõv.
20. What are the advantages of advertising?
ÂÍ®£μzvß |ßø©PÒ ¯õøÁ?
———————
F–4800
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Third Semester
Commerce
PRINCIPLES OF INSURANCE
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Define in the term insurance.
Põ¨¥k Áøμ»UPn® u¸P.
2. What is reinsurance?
©ÖPõ¨¥k GßÓõÀ GßÚ?
3. What is assessment plan?
©v¨¥mk vmh® GßÓõÀ GßÚ?
4. What is mortality table?
CÓ¨¦ AmhÁøn GßÓõÀ GßÚ?
5. What is agent report?
•PÁº AÔUøP GßÓõÀ GßÚ?
Sub. Code 7BCO3C1
F–4800
2
6. What is occupation?
öuõÈÀ GßÓõÀ GßÚ?
7. What is days of grace?
\¾øP |õmPÒ GßÓõÀ GßÚ?
8. What is surrender value?
\μnøh¢u ©v¨¦ GßÓõÀ GßÚ?
9. What is marine insurance?
PhÀ\õº Põ¨¥k GßÓõÀ GßÚ?
10. What is fire insurance contract?
w Põ¨¥mk J¨£¢u® GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Write the essentials of a sound insurance plan.
]Ó¢u Põ¨¥mk vmhzvØPõÚ •UQ¯ ußø©PøÍ GÊxP.
Or
(b) What are the importance of double insurance?
Cμmøh Põ¨¥miß •UQ¯zxÁ[PÒ ¯õøÁ?
12. (a) What are the principles of life insurance?
B¯À Põ¨¥miß ÷Põm£õkPÒ ¯õøÁ?
Or
(b) State the advantages of life insurance.
B¯À Põ¨¥miß |ßø©PøÍ ÂÁ›.
F–4800
3
13. (a) List out needable documents for taking life policy.
B¯À Põ¨¥k GkUP ÷uøÁ¯õÚ \õßÖPøÍ £mi¯¼kP.
Or
(b) Write the duties of agent.
•PÁ›ß £oPøÍ GÊxP.
14. (a) State the procedure for alteration of policy.
vmh v¸zuvØPõÚ •øÓø©PøÍ ÂÁ›.
Or
(b) What do you know about lapsing of policy?
vmh Cøh{Özu® SÔzx }º AÔÁx ¯õx?
15. (a) State the needs for marine insurance.
PhÀ\õº Põ¨¥miß ÷uøÁPøÍ ÂÁ›.
Or
(b) What are the nature of fire insurance?
w Põ¨¥miß ußø©PÒ ¯õøÁ?
Part C (3 10 = 30)
Answer any three questions.
16. Explain the various types of insurance organisations.
Põ¨¥mk {ÖÁÚ[PÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
17. Discuss the fundamentals of life contract of insurance.
B²Ò Põ¨¥mk J¨£¢uzvß Ai¨£øh |ßø©PøÍ
ÂÁõv.
F–4800
4
18. State the procedure for taking life policy.
B²Ò vmh® Gk¨£uØPõÚ •øÓø©PøÍ ÂÁ›.
19. Write the present-scenario of life insurance.
B²Ò Põ¨¥miß uØPõ» {PÌÄPøÍ GÊxP.
20. Explain the various conditions of marine losses.
PhÀ\õº Põ¨¥miß |mhzvØPõÚ £À÷ÁÖ {£¢uøÚPøÍ ÂÁ›.
——————
F–4801
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Third Semester
Commerce
BANKING THEORY
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all questions.
1. Define Bank.
Á[Q Áøμ¯Ö.
2. What do you mean by unit bank system?
A»S Á[Q Aø©¨¦ £ØÔ }º AÔÁx ¯õx?
3. What is private sector?
uÛ¯õº xøÓ GßÓõÀ GßÚ?
4. What do you mean by deposit?
øÁ¨¦ £ØÔ }º AÔÁx ¯õx?
5. Who is multiplier?
©õÀi¤À¼¯º GߣÁº ¯õº?
Sub. Code 7BCO3C2
F–4801
2
6. What is derivative deposit?
öh›÷ÁiÆ öh£õ]m GßÓõÀ GßÚ?
7. What is co-operative sector?
TmkÓÄ xøÓ GßÓõÀ GßÚ?
8. Give any two functions of SBI.
SBI ß ö\¯À£õkPøÍ CμsiøÚ u¸P.
9. What is tele banking?
öh¼ Á[Q°¯À GßÓõÀ GßÚ?
10. Give any two reasons privatizations of bank.
uÛ¯õº©¯©õUSu¼ß Cμsk Põμn[PøÍ u¸P.
Section B (5 5 = 25)
Answer all questions.
11. (a) What are the components of the banking system?
Á[Q Aø©¨¤ß TÖPÒ ¯õøÁ?
Or
(b) Explain the demerits of branch bank.
QøÍ Á[Q°ß SøÓ£õkPøÍ ÂÁ›.
12. (a) Explain the subsidiary functions of commercial banks.
P©º]¯À Á[Q°ß xøn \õº¢u ö\¯À£õkPøÍ ÂÍUSP.
Or
(b) List out the role in economic development in commercial banks.
ÁoP Á[QPÎß ö£õ¸Íõuõμ A¤Â¸zv°ß £[QøÚ £mi¯¼kP.
F–4801
3
13. (a) Put out the purpose of credit creation.
Phß E¸ÁõUSu¼ß ÷|õUPzøu GkzxøμUP.
Or
(b) What are the importance money markets?
£na\¢øu°ß •UQ¯zxÁ[PÒ ¯õøÁ?
14. (a) List out the various activities agricultural service in SBI.
SBI ß EÒÍ ÂÁ\õ¯ ÷\øÁ°ß £À÷ÁÖ ÁøP¯õÚ
ö\¯À£õkPøÍ £mi¯¼kP.
Or
(b) What are the functions of RBI?
›\ºÆ Á[Q°ß ö\¯À£õkPÒ ¯õøÁ?
15. (a) Describe the non-performing assets.
ö\¯ÀvÓÚØÓ ö\õzxPøÍ £ØÔ ÂÁ›UP.
Or
(b) List out the benefits of e-Banking.
ªß Á[Q°ß £¯ßPøÍ £mi¯¼kP.
Section C (3 10 = 30)
Answer any three questions.
16. Discuss the various types of banks.
£À÷ÁÖ ÁøP¯õÚ Á[QPøÍ £ØÔ ÂÁõv.
17. Explain the agency service rendered the commercial banks.
ÁoP Á[QPÒ ÁÇ[Q¯ {ÖÁÚ ÷\øÁPøÍ ÂÁ›.
F–4801
4
18. Describe the limitations of credit creation.
Phß E¸ÁõUPzvß Á쮦PøÍ ÂÁ›UP.
19. Explain the attractive saving schemes offered by SBI.
SBI ÁÇ[Q¯ PÁºa]Pμ©õÚ ÷\ª¨¦ vmh[PøÍ ÂÍUSP.
20. State various activities under e- Banking.
C&Á[Q°ß £À÷ÁÖ ÁøP¯õÚ |hÁiUøPPøÍ GkzxøμUP.
————————
F–4802
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Third Semester
Commerce
BUSINESS STATISTICS
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. What is the meaning of Statistics?
¦Òΰ¯¼ß ö£õ¸Ò GßÓõÀ GßÚ?
2. What is Primary data?
•ußø© vÚ® GßÓõÀ GßÚ?
3. Define Median and Mode.
ø©¯¨¦ÒÎ ©ØÖ® •Pk – Áøμ¯Ö.
4. What is the Practical Utility of Range?
Áμ®¤ß |øh•øÓ £¯ß£õk GßÓõÀ GßÚ?
5. What are the uses of correlation?
JmkÓÂß £¯ßPÒ GßÚ?
6. Define Regression.
öuõhº¦ ÷£õUS – Áøμ¯Ö.
7. What is Fixed Base Index?
{ø» Ai¨£øh SÔ±k GßÓõÀ GßÚ?
Sub. Code 7BCO3C3
F–4802
2
8. What is Chain Base Index?
\[Q¼ uÍ® SÔ±k GßÓõÀ GßÚ?
9. Define the term time series.
Põ»® \õº Á›ø\ GߣuøÚ Áøμ¯Ö.
10. What is Irregular Variation(I).
JÊ[PØÓ ©õÖ£õk GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all the questions, choosing either (a) or (b).
11. (a) What are the various sources of Secondary data.
Cμshõ® {ø» vÚzvß £À÷ÁÖ Buõμ[PÒ GßÚ?
Or
(b) Explain the Parts of table?
AmhÁøn £SvPøÍ £ØÔ ÂÁ›.
12. (a) What do you understand by median and quartiles?
ø©¯ ¦ÒÎ ©ØÖ® PõÀ¦ÒÎ £ØÔ } ¦›¢x öPõshx GßÚ?
Or
(b) Find the range and coefficient of range for the heights of 8 students of a class.
158 160 165 166 168 170 173
¤ßÁ¸® uμÄPÐUS AÍÄ GÀø» ©ØÖ® AÍÄ
GÀø»U Tmkz vÓøÚ öPõsk Gmk ©õnÁºPÐUS
Cøh÷¯¯õÚ E¯μzøu Psk¤i.
158 160 165 166 168 170 173
F–4802
3
13. (a) Give the merits and demerits of the rank method. uμ{ø» •øÓ°ß |ßø©, wø©PøÍ u¸P.
Or
(b) Find the Karl Pearson’s coefficient of correlation. X 6 2 10 4 8
Y 9 11 5 8 7
¤ßÁ¸® PõºÀ ¤¯º\Ûß Cøhz öuõhº¦U Tmkz vÓøÚU PnUQkP.
X 6 2 10 4 8
Y 9 11 5 8 7
14. (a) Differentiate chain base and Fixed base. \[Q¼ uÍ SÔ±k ©ØÖ® {ø» Ai¨£øh SÔ±k
÷ÁÖ£õkPÒ ¯õx?
Or
(b) From the following data compute Fisher Ideal Index number.
2002 2004 Commodity
Price Quantity Price Quantity
A 14 32 12 52
B 24 37 11 33
C 17 21 8 44
D 12 27 10 37
¤ßÁ¸® ÂÁμ[PÐUS L¤å›ß HØÓ SÔ±mk Gsøn Psk¤iUP.
2002 2004 ö£õ¸mPÒ
Âø» GsoUøP Âø» GsoUøP
A 14 32 12 52
B 24 37 11 33
C 17 21 8 44
D 12 27 10 37
F–4802
4
15. (a) Explain Time Series Models. Põ»z öuõhº ©õv› £ØÔ ÂÁ›.
Or
(b) Find the 3-yearly moving average from the following time series data.
Year: 1998 1999 2000 2001 2002 2003 2004 2005
Sales: (in tonnes)
30.1 45.4 39.3 41.4 42.2 46.4 46.6 49.2
¤ßÁ¸® £μ[PÐUP 3 Á¸h |P¸® \μõ\›°ß
Põ»z öuõhøμ Psk ¤iUPÄ®.
Á¸h® 1998 1999 2000 2001 2002 2003 2004 2005
ÂØ£øÚ
(in tonnes)
30.1 45.4 39.3 41.4 42.2 46.4 46.6 49.2
Part C (3 10 = 30)
Answer any three questions.
16. Explain the nature and scope of statistical methods?
¦Òΰ¯À ©õv›°ß C¯ØøP ©ØÖ® Áͺa]ø¯ £ØÔ
ÂÁ›.
17. Calculate mean, median and mode from the following
data.
Income: 0-5 5-10 10-15 15-20 20-25 25-30
Companies: 5 7 10 8 6 4
F–4802
5
¤ßÁ¸® vÚzv¼¸¢x \μõ\›, Cøh{ø» ©ØÖ® •Pk
BQ¯ÁØÔß ©v¨¦PøÍ PõsP.
Á¸©õÚ®: 0-5 5-10 10-15 15-20 20-25 25-30
{ÖÁÚ®: 5 7 10 8 6 4
18. Find the rank correlation from the data given below.
x : 6 9 13 16 25 29 21 11
y : 13 16 18 23 5 31 11 7
¤ßÁ¸® vÚzv¼¸¢x uμÄUPõÚ AÍÄ GÀø»U Tmkz
vÓøÚU Psk¤iUPÄ®.
x : 6 9 13 16 25 29 21 11
y : 13 16 18 23 5 31 11 7
19. Convert the following fixed base index (FBI) into base
index numbers.
Year: 2010 2011 2012 2013 2014
FBI: 380 386 390 392 400
¤ßÁ¸® Ai¨£øh SÔ±mk Gsøn {μ¢uμ Ai¨£øh
SÔ±mk GsnõP ©õØÖP.
Á¸h®: 2010 2011 2012 2013 2014
FBI: 380 386 390 392 400
F–4802
6
20. Fit a Straight Line trend equation to the data by the method of Least Squares:
Year: 2001 2002 2003 2004 2005 2006 2007 2008
Value: 80 90 92 83 94 99 92 104
«a]ÖÁºUP •øÓ°ß ‰»® J¸ ÷|ºÁ›¨÷£õUS \©ß£õmiøÚ¨ ö£õ¸zxP.
Á¸h®: 2001 2002 2003 2004 2005 2006 2007 2008
©v¨¦: 80 90 92 83 94 99 92 104
————————
F–4803
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Third Semester
Commerce
ADVANCED ACCOUNTANCY - III
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 × 2 = 20)
Answer all the questions.
1. What do you mean by partnership?
Tmhõsø© £ØÔ }º AÔÁx ¯õx?
2. What is interest on capital?
•uÀ «x Ámi GßÓõÀ GßÚ?
3. Define Goodwill.
|Øö£¯º Áøμ¯Ö.
4. What is sacrifice ratio?
v¯õP ÂQu® GßÓõÀ GßÚ?
5. What do you meant by gain ratio?
Buõ¯ ÂQu® £ØÔ }º AÔÁx ¯õx?
6. What is meant by joint life policy?
Tmk B²Ò Põ¨¥mk vmh® GßÓõÀ GßÚ?
Sub. Code 7BCO3C4
F–4803
2
7. What is revaluation account? ©Ö©v¨¥mk PnUS GßÓõÀ GßÚ?
8. What is Dissolution? Pø»¨¦ GßÓõÀ GßÚ?
9. Who is called as an insolvent? ö|õi¨¦ {ø» Aøh¢uÁº GÚ ¯õº AøÇUP¨£kQÓõº?
10. What do you meant by maximum loss method? AvP£m\ |mh•øÓ £ØÔ }º AÔÁx ¯õx?
Section B (5 × 5 = 25)
Answer all the questions.
11. (a) What are the differences between fixed capital account and fluctuating capital account?
{ø»•uÀ ©ØÖ® ©õÖ£õk •u¾US Cøh÷¯ EÒÍ ÷ÁÖ£õkPÒ ¯õx?
Or
(b) Manjula and Vennila started business on 1st April 2014 with capitals of Rs.60,000 and Rs. 50,000 respectively. On 1st July 2014 Manjula withdrew Rs.8,000 from his capital. Vennila introduced additional capital Rs. 10,000 on 30.9.2014. Calculate interest on capital at 5% for the year ending 31st March 2015.
©g_Íõ ©ØÖ® öÁso»õ 1 H¨μÀ 2014 AßÖ ¹.60,000 ©ØÖ® 50,000 •u½mk öuõÈø» öuõh[QÚõº. ©g_Íõ 1.7.2014 À ¹.8,000 zvøÚ uÚx •u¼¼¸¢x ö\õ¢u ÷uøÁUS GkzxU öPõshõº. 30.9.2014 À öÁso»õ ¹.10,000 zvøÚ TkuÀ •u»õP DkQÓõº. 31 ©õºa 2015 |õ÷Íõk •iÁøh²® BskØS›¯ 5 \uÃu •uÀ «uõÚ Ámi°øÚ PnUQkP.
F–4803
3
12. (a) Explain calculation method of super profit method on Goodwill Calculation.
E¯º C»õ£ •øÓ°À |Øö£¯º PnUQmk •øÓø¯ ÂÁ›.
Or
(b) Kannan and sundar are partners in a firm sharing profit and loss in the ratio 5:3. Madhavan joins on 1st April 2012. The following revaluations were mode:
(i) Increase the value of building by Rs.10,000.
(ii) Raise goodwill for Rs. 16,000.
(iii) Reduce the value of Debtors by Rs.2,000.
Prepare Revaluation account.
Psnß ©ØÖ® _¢uº 5:3 C»õ£|mh ÂQuzvÀ ¤›zxU öPõÒЮ Tmhõsø©°À ©õuÁß 1.4.2012 AßÖ ¤ßÁ¸® ©Ö©v¨¥mkUS ¤ß CøÚQÓõº.
(i) Pmihzvß ©v¨ø£ ¹.,10,000 E¯ºzu ÷Ásk®.
(ii) |Øö£¯º ¹.16,000 ©õP E¯ºzu ÷Ásk®.
(iii) PhÚõÎPÎß ©v¨ø£ ¹.2,000 SøÓUP ÷Ásk®.
©Ö©v¨¥mk PnUøP u¯õ›UP.
13. (a) How revaluation of assets and liabilities are done when a partner retires?
TmhõÎ K´Ä ö£Ö® ö£õÊx ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PøÍ GÆÁõÖ ©Ö©v¨¥k ö\´¯¨£kQÓx?
Or
F–4803
4
(b) Ram, Sam and Tom are partners sharing profit in the ratio of 4:3:2. Sam retires and goodwill is valued at Rs. 86,400. No goodwill appears in the books. Ram and Tom agree to share future profits in a 5:3 ratio and not to raise goodwill in the books of the firm. Pass journal entries.
Cμõ®, åõ® ©ØÖ® hõ® BQ¯ TmhõÎPÒ C»õ£
ÂQuzøu 4:3:2 GßÓ ÂQuzvÀ £Qº¢x Á¢uÚº. åõ® K´Ä ö£ÖQÓõº. |Øö£¯øμ ¹.86,400 US ©v¨¤h£kQÓx. |Øö£¯º CuØS •ß EÒÍ PnU÷PmiÀ Ch® ö£ÓÂÀø». Cμõ® ©ØÖ® hõ®
u[PÍx GvºPõ» C»õ£ ÂvP©õP 5:3 PnUQkÁõºPÒ ©ØÖ® AÁºPÎÀ HmiÀ |Øö£¯º E¯ºzu¨£h ©õmhõx GÚ öPõsk SÔ¨÷£mk £vøÁ u¸P.
14. (a) Explain the Garner Vs Murray case.
Pºnº Gvº •÷μ ÁÇUS ÂÍUS.
Or
(b) A, B and C are partners sharing equally. They decided to dissolve the firm. The balance sheet was as follows (After the sale of Assets)
Liabilities Rs. Assets Rs.
Capital Cash 3,750
A 4,500 C’s Capital overdrawn
1,500
B 3,000 Realization 2,250
7,500 7,500
C become insolvent and he could not bring anything to the firm. Prepare ledger accounts to close the books.
F–4803
5
A, B ©ØÖ® C BQ¯ TmhõÎPÒ C»õ£zvøÚ \©©õP ¤›zxU öPõÒQßÓõº. AÁºPÒ A¢{ÖÁÚzøu Pø»¨¦ÒÍõÁuØS •iÄ ö\´QßÓÚõº. C¸¨¦{ø» SÔ¨¦ ¤ßÁ¸©õÖ (ö\õzxUPÒ ÂØ£øÚUS ¤ÓS).
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹. •uÀ öμõUP® 3,750
A 4,500 C’s GkzxU öPõsh •uÀ
1,500
B 3,000 ©Ö©v¨¥k 2,250
7,500 7,500
C ö|õi¨¦ {ø» AøhQÓõº ©ØÖ® {ÖÁÚzvØS Gx® uμ C¯»õx GÚU öPõsk {ÖÁÚ® {øÓÄμ ÷£÷μmk PnUSPøÍ u¯õ›UP.
15. (a) How do calculation of purchase consideration?
öPõÒ•uÀ ©Ö£¯ß GÆÁõÖ PnUQh¨£kQÓx?
Or
(b) A, B and C share profits and losses in the ratio 2:2:1, the following is the balance sheet
Liabilities Rs. Assets Rs.
Sundry Creditors 30,000 Cash 4,000
Capital Sundry Debtors 44,000
A 30,000 Stock 44,000
B 24,000
C 8,000
92,000 92,000
The firm was dissolved and the assets were realized gradually. Rs.20,000 was received first, Rs.30,000 was received next and Rs. 18,000 received finally. Calculate the distribution of cash is made.
F–4803
6
A, B ©ØÖ® C BQ¯ TmhõÎPÒ •øÓ÷¯ C»õ£ |mhzøu 2:2:1 •øÓ°À £Qº¢x Á¢uÚº. C¸¨¦{ø» SÔ¨¦ ¤ßÁ¸©õÖ
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹. £Ø£» PhÜ¢÷uõº 30,000 öμõUP® 4,000
•uÀ £Ø£» PhÚõÎPÒ
44,000
A 30,000 \μUQ¸¨¦ 44,000
B 24,000
C 8,000
92,000 92,000
{ÖÁÚ® Pø»¨¦ÒÍõQÓx ö\õzxUPÒ •øÓ÷¯ ©Ö©v¨¥k ö\´¯¨£kQÓx. •u»ÁõP ¹.20,000® , Akzx ¹.30,000 ©ØÖ® CÖv°À ¹.18,000 BP £n® ö£Ó¨£mhx. £n £QºÄ •øÓø¯ PnUQkP.
Section C (3 × 10 = 30) Answer any three questions.
16. Prepare the Capital Accounts of the partners, Vani and Rani from the following details assuming that their capitals are fluctuating.
Vani Rs.
Rani Rs.
Capital as on 1.4.2013 2,10,000 1,20,000
Drawings during 2013-14 18,000 12,000
Interest on Capital at 6% ? ?
Interest on Drawings 450 300
Share of Profit 2013-14 24,000 18,000
Partner’s Salary - 6,000
Commission 4,800 3,600
Interest on Rani’s Loan A/c 3,000 –
F–4803
7
TmhõÎPÎß •uÀ PnUøP ©õÖ£õk® •uÀ •øÓ°À u¯õ›UP, Áõo ©ØÖ® μõo AÁºPÐøh¯ ÂÁμ[PÒ ¤ßÁ¸©õÖ
Áõo ¹.
μõo ¹.
1.4.2013 ß £i •uÀ 2,10,000 1,20,000
2013–14 ß Gk¨¦ 18,000 12,000
•uÀ «x Ámi 6% ? ?
Gk¨¦ «x Ámi 450 300
2013–14 C»õ£ £[S 24,000 18,000
TmhõÎPÎß \®£Í® - 6,000
PÈÄ 4,800 3,600
μõÛ Phß «uõÚ Ámi PnUS 3,000 –
17. The following are the Balance Sheet of Pandian, Pallavan and Chozhan sharing profits and losses in the proportion of 1/2, 1/3 and 1/6 respectively as at 31.12.2014.
Liabilities Rs. Assets Rs.
Sundry creditors 94,500 Cash 10,000
Bills payable 31,500 Bank 1,20,000
Reserve fund 1,20,000 Land and building
2,50,000
Outstanding expenses 4,000 Furniture 35,000
Capital: Stock 1,45,000
Pandian 1,80,000
Pallavan 1,65,000
Chozhan 95,000 4,40,000 Debtors 1,30,000
6,90,000 6,90,000
F–4803
8
They decided to admit Cheran into the partnership with
effect from 1st January, 2015 on the following terms.
(a) Cheran should bring in Rs.80,000 as his capital for
¼ share of profits.
(b) Furniture be depreciated by Rs.3,500.
(c) Stock is written off on 10%.
(d) The value of land and buildings having appreciated
be brought upto Rs.3,25,000.
Show revaluation account, capital accounts, bank
account and the balance sheet of the reconstituted
partnership.
£õsi¯ß £À»Áß ©ØÖ® ÷\õÇß GßÓ TmhõÎPÎß
31.12.2014 B® |õøͯ C¸¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ
AÁºPÒ C»õ£ ÂQuzøu 1/2, 1/3 ©ØÖ® 1/6 GßÓ
•øÓ÷¯ ¤›zx Á¸QßÓÚº.
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
£Ø£» PhÜ¢÷uºPÒ 94,500 öμõUP® 10,000
ö\¾zxÁuØS›¯ ©õØÖa^mkPÒ
31,500 Á[Q 1,20,000
Põ¨¦ {v 1,20,000 {»•® Pmih•®
2,50,000
öPõk£h ÷Ási¯ ö\»ÄPÒ 4,000 AøÓP»ß 35,000
•uÀ: \μUQ¸¨¦ 1,45,000
£õsi¯ß 1,80,000 PhÚõÎPÒ 1,30,000
£À»Áß 1,65,000
÷\õÇß 95,000 4,40,000
6,90,000 6,90,000
F–4803
9
1.1.2015À ÷\õÇß GߣÁøμ Tmhõsø©°À ¤ßÁ¸® •øÓ°À ÷\ºUQßÓÚº.
(A) ÷\õÇß •u»õP ¹.80,000 zøu ÁÇ[Q 1/4 C»õ£ ÂvP® ö£ÖQÓõº.
(B) AøÓP»ß «x ¹.3,500 ÷u´©õÚ® PnUQh¨£kQÓx.
(C) \μUQ¸¨¦ «x 10 \uÃu® ÷£õUöPÊxP.
(D) {»•® Pmi•® ¹.3,25,000 ©õP E¯ºzu ÷Ásk®.
©Ö ©v¨¥k PnUS, •uÀ PnUSPÒ, Á[Q PnUS ©ØÖ® C¸¨¦ {ø»U SÔ¨ø£ ¦v¯ TmhõÎ ÷\ºUøP²hß u¯õ›UP.
18. Selva kumar, Saravana kumar and Vinod kumar were partners of a firm sharing profits and losses in the ratio of 3:2:1. Set out below was their balance sheet as on 31st December 2014.
Liabilities Rs. Assets Rs.
Bills payable 15,000 Cash in Hand 3,000
Sundry creditors 25,000 Cash at Bank 35,000
Capital Accounts: Bills receivable 11,000
Selvakumar: 80,000 Book debts 18,000
Saravanakumar: 50,000 Stock 36,000
Vinod kumar: 40,000 1,70,000 Furniture 7,000
Profit and Loss A/c 30,000 Machinery 50,000
Building 80,000
2,40,000 2,40,000
Selvakumar retired from the partnership on 1st January 2015 on the following terms:
(a) Goodwill of the firm was to be valued at Rs.30,000.
(b) Assets are to be valued as under: Stock Rs. 30,000: Machinery Rs. 40,000; Buildings Rs. 1,00,000
(c) A provision for doubtful debts be created at Rs. 1,000.
F–4803
10
(d) Rs.21,500 was to be paid to Selvakumar immediately and the balance was transferred to his loan account.
Show revaluation account, capital accounts, bank account and the balance sheet of the reconstituted partnership.
ö\ÀÁ S©õº, \μÁn S©õº ©ØÖ® Â÷Úõz S©õº BQ¯ TmhõÎPÒ 3:2:1 GßÓ C»õ£|mh ÂQuzvÀ ¤›zx Á¸QßÓÚº. AÁºPÎß 31 i\®£º 2014 B® |õøͯ C¸¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ.
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
ö\¾zxÁuØS›¯
©õØÖa^mkPÒ
15,000 øP°¸¨¦
öμõUP®
3,000
£Ø£» PhÜ¢÷uõºPÒ 25,000 Á[Q öμõUP® 35,000
•uÀ PnUS ö£ÖÁuØS›¯
©õØÖa^mkPÒ
11,000
ö\ÀÁS©õº: 80,000 HmkUPhß 18,000
\μÁnS©õº: 50,000 \μUQ¸¨¦ 36,000
Â÷Úõz S©õº: 40,000 1,70,000 AøÓP»ß 7,000
C»õ£ |mh PnUS 30,000 C¯¢vμ® 50,000 Pmih® 80,000
2,40,000 2,40,000
ö\ÀÁS©õº 1 áÚÁ› 2015 AßÖ Tmhõsø©°¼¸¢x ¤ßÁ¸® •øÓ°À K´Ä ö£ÖQÓõº.
(A) {ÖÁÚ |Øö£¯º ¹.30,000 GÚ ©v¨¤h¨£kQÓx.
(B) ö\õzxUPÒ ¤ßÁ¸©õÖ ©v¨¤h¨£kQÓx, \μUQ¸¨¦ ¹.30,000, C¯¢vμ® ¹.40,000 ©ØÓ® Pmih® ¹.1,00,000.
(C) Áμõ I¯UPhß JxUS ¹.1,000 US JxUP ÷Ásk®.
(D) ¹.21,500 EhÚi¯õP ö\ÀÁ S©õ¸US ö\¾zu ÷Ási¯x ©ØÖ® «u öuõøP AÁ¸øh¯ Phß PnUQÀ øÁUP¨£k®.
©Ö©v¨¥k PnUS, •uÀ PnUSPÒ, Á[Q PnUS ©ØÖ® C¸¨¦ {ø»U SÔ¨ø£ u¯õ›UP.
F–4803
11
19. What are the accounting treatments in a firm when all
partners are insolvent?
AøÚzx TmhõÎPЮ ö|õi¨¦ {ø» Aøh²® ÷£õx
{ÖÁÚzvØPõÚ PnUQ¯À |øh•øÓPÒ ¯õøÁ ?
20. X, Y and Z are partners in a firm, Who are sharing profits
and losses in the proportions of 3:5:2 respectively. The
following is the balance sheet as on 31.12.2010. On that
date they decided to dissolve the partnership.
Liabilities Rs. Assets Rs.
Sundry Creditors 13,600 Cash 3,200
X 30,400 Sundry Assets 56,000
Y 20,800 Profit and loss A/c 8,000
Z 2,400
67,200 67,200
The firm is dissolved and the realizations of assets were
as follows;
Realization Books Value of Assets Amount Realized
I 24,000 20,000
II 20,000 12,000
III 12,000 8,000
Y has become insolvent and a sum of Rs. 1120 is
recovered from his private estate in full settlement.
Prepare a statement showing how the distribution should
be made by following maximum loss method.
F–4803
12
X, Y ©ØÖ® Z BQ¯ TmhõÎPÒ u[PÐQøh÷¯¯õÚ C»õ£ |mh £QºøÁ •øÓ÷¯ 3:5:2 GßÓ ÂQuzvÀ ¤›zx Á¸QÓõºPÒ. 31.12.2010 B® |õÒ Tmhõsø© Pø»¨¤ØS •iÄ ö\´QÓõºPÒ A¢|õøͯ C¸¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ.
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹. £Ø£» PhÜ¢÷uõºPÒ
13,600 öμõUP® 3,200
X 30,400 £Ø£» ö\õzxPÒ 56,000
Y 20,800 C»õ£ |mh PnUS 8,000
Z 2,400
67,200 67,200
ö\õzxUPøÍ ¤ßÁ¸® •øÓ°À ©Ö©v¨¥k ö\´QßÓÚº. ©Ö©v¨¥k Hmiß £i ö\õzvß ©v¨¦ ©Ö©v¨¥k öuõøP
I 24,000 20,000
II 20,000 12,000
III 12,000 8,000
Y ö|õi¨¦ {ø» Aøh¢x ußÚøh¯ ö|õ¢u ö\õzv¼¸¢x ¹.1,120 uÚx •Ê £[SUPõP AÎUQÓõº. AvP£m\ \mh •øÓ£i AÁºPÎß £QºÂØPõÚ AÔUøPø¯ u¯õ›.
————————
F–4804
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fourth Semester
Commerce
PRINCIPLES OF MANAGEMENT
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. What is MBO?
÷|õUP Ai¨£øh ÷©»õsø© GßÓõÀ GßÚ?
2. Define ‘Planning’.
‘vmhªkuÀ’ – Áøμ»UPn® u¸P.
3. What are the three levels of management?
÷©»õsø©°ß ‰ßÖ {ø»PÒ ¯õøÁ?
4. What is division of labour?
EøǨ¦ £QºÄ GßÓõÀ GßÚ?
5. Write short notes on delegation of authority.
AvPõμ ¤μv{vzxÁ® £ØÔ ]Ö SÔ¨¦ ÁøμP.
Sub. Code 7BCO4C1
F–4804
2
6. State any two needs for departmentation.
xøÓÁõÔ ¤›zu¼ß H÷uÝ® Cμsk AÁ]¯[PøÍ SÔ¨¤kP.
7. State any two characteristics of directing.
C¯USu¼À H÷uÝ® Cμsk ußø©PøÍ TÖP.
8. Define ‘Communication’.
uPÁÀ öuõhº¤ß Áøμ»UPn® u¸P.
9. What is meant by grapevine communication?
øP©õØÔa ö\´v¨ £μ¨¦® •øÓ GßÓõÀ GßÚ?
10. Define ‘Controlling’.
Pmk£kzxuÀ Áøμ»UPn® u¸P.
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) State the importance of management.
÷©»õsø©°ß •UQ¯zxÁzøu SÔ¨¤kP.
Or
(b) Explain the important aspects of scientific management.
AÔ¯À \õº¢u ÷©»õsø© PõμoPøÍ ÂÍUSP.
12. (a) What are the advantages of planning?
vmhªku¼ß |ßø©PÒ ¯õøÁ?
Or
(b) Bring out the problems of decision making.
•iöÁkzu¼ß ¤μa]øÚPøÍ TÖP.
F–4804
3
13. (a) What are the objectives of organising?
Aø©¨¤ß ÷|õUP[PÒ ¯õøÁ?
Or
(b) List out the external sources of recruitment.
{ÖÁÚzvØS ¦Ó®£õÚ £o¯õͺ {¯©Ú Buõμ[PøÍ £mi¯¼kP.
14. (a) Examine the Herzberg’s two factors theory.
öíUìö£ºUQß Cμmøh Põμo ÷Põm£õmøh B´P.
Or
(b) Discuss the principles of directing.
C¯USu¼ß öPõÒøPPøÍ ÂÁ›.
15. (a) Explain the need for communication.
uPÁÀ öuõhº¤ß AÁ]¯zøu ÂÍUSP.
Or
(b) What is MBE? Discuss the advantages of MBE.
Âv»US ÷©»õsø© GßÓõÀ GßÚ? Auß |ßø©PøÍ ÂÁ›.
Part C (3 10 = 30)
Answer any three questions.
16. What are the principles of management?
Aø©¨¦ ÷Põm£õkPÒ ¯õøÁ?
17. Discuss the steps involved in planning.
vmhªku¼ß £i{ø»PøÍ ÂÁ›.
F–4804
4
18. Analyse the benefits and disadvantages of ‘Decentralisation’.
AvPõμ £μÁ¼ß |ßø© wø©PøÍ B´Ä ö\´P.
19. Explain the principles of effective communication.
]Ó¢u uPÁÀ öuõhº¦UPõÚ ÷Põm£õkPøÍ ÂÍUSP.
20. What are the measures to overcome communication barriers?
uPÁÀ öuõhº¦ uøhPøÍ •Ô¯iUS® |hÁiUøPPøÍ ÂÁ›.
——————
F–4805
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fourth Semester
Commerce
BANKING LAW AND PRACTICE
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Who is a customer?
ÁõiUøP¯õͺ GߣÁº ¯õº?
2. What is a commercial bank?
ÁoP Á[Q GßÓõÀ GßÚ?
3. What is Bank Charges?
Á[Q Pmhn[PÒ GßÓõÀ GßÚ?
4. What do you mean by Fixed Deposit?
{ø» øÁ¨¦ Gߣuß ö£õ¸Ò GßÚ?
5. Who are called by minor?
CÍÁº GߣÁº ¯õº?
Sub. Code 7BCO4C2
F–4805
2
6. What is double crossing?
Cμmøh RÓ¼hÀ GßÓõÀ GßÚ?
7. What is payment in due course?
•øÓ¨£i ö\¾zxuÀ GßÓõÀ GßÚ?
8. What is a material alteration?
Ai¨£øh¯õÚ ©õØÓ® GßÓõÀ GßÚ?
9. What is Traveller’s Cheque?
£¯Úº Põ÷\õø» GßÓõÀ GßÚ?
10. What is Letter of Credit?
Phß \õßÖ GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are the rights of bank customer?
Á[Q ÁõiUøP¯õÍ›ß E›ø©PÒ ¯õøÁ?
Or
(b) List out the duties of banker.
Á[Q¯õÍ›ß Phø©PøÍ Á›ø\¨£kzxP.
12. (a) Distinguish between savings bank account and current account.
÷\ª¨¦ PnUS ©ØÖ® |h¨¦ PnUS CÆÂμsøh²® ÷ÁÖ£kzxP.
Or
(b) What are the salient features of fixed deposit?
{ø» øÁ¨¦ μ^vß ]Ó¨¦ ußø©PÒ ¯õøÁ?
F–4805
3
13. (a) Explain the essentials of Material Alteration.
Ai¨£øh¯õÚ ©õØÓzvß {£¢uøÚPøÍ ÂÁ›.
Or
(b) What do you know about proper drawing of a cheque?
Põ÷\õø»ø¯ •øÓ¯õP ÁøμuÀ £ØÔ }º AÔÁx ¯õx?
14. (a) What are the significances of endorsement?
÷©ö»Êxu¼ß •UQ¯zxÁ[PÒ ¯õøÁ?
Or
(b) Explain the Statutory Protections to the paying banker.
ÁÇ[S® Á[Q¯¸USa \mh® AÎUS® £õxPõ¨¦ £ØÔ ÂÁ›.
15. (a) What are the duties of the collecting banker as an Agent?
•PÁμõP Á`¼US® Á[Q¯›ß Phø©PÒ ¯õøÁ?
Or
(b) What are the features of a credit card?
Phß Amøh°ß ußø©PÒ ¯õøÁ?
Part C (3 10 = 30)
Answer any three questions.
16. Explain the primary relationship between a banker and customer.
Á[Q¯¸US®, ÁõiUøP¯õ͸US®ªøh÷¯ EÒÍ •ußø©¯õÚ EÖ¨¦PÒ £ØÔ ÂÍUSP.
F–4805
4
17. Explain the precautions to be taken by the banker opening an account.
PnUSz öuõh[S•ß Á[Q¯º GkUP ÷Ási¯ •ßöÚa\›UøP |hÁiUøPPÒ ÂÁ›.
18. Discuss the salient features of a cheque.
Põ÷\õø»°ß ]Ó¨¤¯À¦PøÍ ÂÁ›.
19. Explain the circumstance in which the paying banker should refuse payment.
ÁÇ[S® Á[Q¯º Põ÷\õø»US £n® ©ÖUPUTi¯ \¢uº¨£[PøÍ ÂÁ›.
20. Explain the statutory protection available to a collecting banker.
Á`¼US® Á[Q¯¸USU QøhUP¨£k® \mh §ºÁ £õxPõ¨¤øÚ ÂÍUSP.
————————
F–4806
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fourth Semester
Commerce
BUSINESS MATHEMATICS
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Define normal rate.
C¯À¦ Ãuzøu Áøμ¯Ö.
2. A man bought a cycle for Rs. 250. For how much should
he sell it so as to gain 10%.
J¸ ©Ûuß ¹. 250US J¸ ªvÁsi°øÚ Áõ[Q
10 \uÃu C»õ£zxhß GÆÁÍÄ öuõøPUS ÂØP ÷Ásk®.
3. What is the different between logarithm and exponential.
©hUøPUS® AkUSÔUS©õÚ ÷ÁÖ£õkPÒ ¯õøÁ?
4. Find the value of cba acb logloglog .
cba acb logloglog –ß ©v¨ø£ PõsP.
5. When a subset is said to be proper subset?
G¨ö£õÊx J¸ EmPn©õÚx uS EmPn©õP BS®?
Sub. Code 7BCO4C3
F–4806
2
6. If the set A is the set of all even numbers in N then find CA .
J¸ Pn©õÚx A C¯À GsPξÒÍ, Cμmøh GsPÎß
öuõS¨¦ GÛÀ CA I PõsP.
7. Define sample space.
TÖöÁÎ – Áøμ¯Ö.
8. A fair coins tossed twice. What is the probability that getting one head and one tail?
J¸ ^μõÚ |õn¯® C¸•øÓ _sh¨£k® ÷£õx, J¸
uø»²® J¸ §Ä® ÂÊÁuØPõÚ {PÌuPÄ GßÚ?
9. What is the condition the Binomial distribution to be symmetrical?
D¸Ö¨¦ £μÁÀ \©a^μõP C¸UP {£¢uøÚ ¯õx?
10. If the mean of a poisson distribution’s 4, find S.D.
£õ´\ß £μÁ¼ß \μõ\› 4 GÛÀ vmh »UPzøu PõsP.
Part B (5 5 = 25)
Answer all questions.
11. (a) If the difference between true discount and banker's is discount on a sum due in 5 months at 3% p.a. is Rs. 10. Find the amount of the bill.
Esø© uÒУiUS®, Á[Q uÒУiUS•ÒÍ
Âzv¯õ\® 5 ©õu[PÐUS 3%zxhß BskUS
¹. 10 GÛÀ ©õØÖ ^miß öuõøPø¯U PõsP.
Or
F–4806
3
(b) To buy a computer Raju borrowed Rs. 50,000 at 10%
Interest per year, compounded half yearly, he will
pay off the debt by equal payments each quarter
over 15 years. Find the half yearly payment?
μõáú PoÛ Áõ[SÁuØS ¹. 50,000 zvøÚ 10%
Á¸hõ¢vμ Ámi ÃuzvÀ Aøμ BsiÀ •iÁøh²®£i
Áõ[SQÓõº. AÁº \© AÍÄ {vø¯ Aøμ BsiØS
J¸•øÓ GÚ 15 BskPÍõP ö\¾zvÚõÀ. Aøμ
Á¸hzvÀ ö\¾zu ÷Ási¯ öuõøP GÆÁÍÄ?
12. (a) Show that 11log
11log
11log
1
abcabc cba.
11log
11log
11log
1
abcabc cba GÚ {ÖÄP.
Or
(b) Using logarithm find the value of 5.10116.1100 .
5.10116.1100 –ß ©v¨ø£ ©hUøPø¯ £¯ß£kzv
{ÖÄP.
13. (a) If gfecbaA ,,,,, , ihfdbB ,,,, and the U is
the set of all English alphabets than calculate the
following (i) UA (ii) UB and (iii) BA .
gfecbaA ,,,,, , ihfdbB ,,,, ©ØÖ® U GßÓ
Pn® B[Q» GÊzxPÎß E°º GÊzxUPøÍ
EÒÍhUQ¯x GÚ öPõsk (i) UA (ii) UB
©ØÖ® (iii) BA PøÍ PnUQkP.
Or
F–4806
4
(b) Draw the Venn diagram for CA and CUA .
CA ©ØÖ® CUA UPõÚ öÁs£hzvøÚ ÁøμP.
14. (a) State and prove Addition theorem on probability.
{PÌuPÄUPõÚ Tmk v¯μzvøÚ {¹¤zx GÊxP.
Or
(b) Give a short note on Mathematical expectation.
Pou¯À Gvº£õº¨¦PÒ SÔzx ]Ö SÔ¨¦ u¸P.
15. (a) Write the formula for binomial distribution and
discuss it.
D¸Ö¨¦ £μÁÀ \©a^›ß `zvμzøu GÊv ÂÍUSP.
Or
(b) A book contains 200 misprints distributed randomly
throughout its 200 pages. When is the probability
that a page observed at random contains atleast two
misprints? Assume Poisson distribution.
200 £UP[PÒ öPõsh J¸ ¦zuPzvÀ 200 Aa_ ¤øÇ
EÒÍÚ. AøÁ ^μØÓ •øÓ°À £μ²ÒÍÚ. £õ´\ß
£μÁø» £¯ß£kzv, J¸ £UPzvÀ ^μØÓ •øÓ°À
SøÓ¢ux C¸ uÁÖPÒ C¸¨£uØPõÚ {PÌuPÂøÚU
PõsP.
F–4806
5
Part C (3 10 = 30)
Answer any three questions.
16. The simple interest on a certain principal for 5 years is
Rs. 360 and the interest is 9/25 of the Principal. Find the
principal and the interest rate.
SÔ¨¤mh öuõøP°ß 5 Á¸hzvØPõÚ uÛ Ámi 360
©ØÖ® Ámi¯õÚx 9/25 À A\À öuõøP GÛÀ A\À
öuõøPø¯²®, Ámi ÂQuzøu²® PõsP.
17. Find the value of 33322 27loglogloglog .
33322 27loglogloglog ß ©v¨ø£ PõsP.
18. Let BA, and C be any three sets. Prove that
CABACBA .
BA, ©ØÖ® C Gß£Ú H÷uÝ® 3 Pn[PÒ GÛÀ
CABACBA GÚ {ÖÄP.
19. If two dies are thrown simultaneously then find the
following :
(a) What is the probability of getting a total score of 7
(b) Obtain the probability of getting a total score is
even number.
F–4806
6
C¸ £PøhPÒ J¸ ÷\μ E¸mk¨£k® ö£õÊx
(A) TkuÀ 7 QøhUP {PÌuPÄ GßÚ?
(B) TkuÀ Cμmøh £øh°À QøhUP {PÌuPÄ ¯õx?
20. Derive the formula for Normal distribution.
D¸Ö¨¦ £μÁ¼ß `zvμzvøÚ {ÖÂ.
———————
F–4807
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fourth Semester
Commerce
ADVANCED ACCOUNTANCY – IV
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. What is contract?
J¨£¢u® GßÓõÀ GßÚ?
2. What do you mean by notional profit?
¦»ÚõPõ »õ£® GßÓõÀ GßÚ?
3. What do you mean by royalty?
E›ø©z öuõøP GßÓõÀ GßÚ?
4. State any two importance of minimum rent.
SøÓ¢u£m\ ÁõhøPUS H÷uÝ® Cμsk •UQ¯zxÁzøu TÖ.
5. What do you understand by hire purchase system?
ÁõhøP öPõÒ•uÀ •øÓ¨ £ØÔ }º AÔÁx ¯õx?
6. What is hire purchase trading account?
öPõÒ•uÀ ÁºzuP PnUS GßÓõÀ GßÚ?
Sub. Code 7BCO4C4
F–4807
2
7. What is deficiency account?
£ØÓõUSøÓ PnUS GßÓõÀ GßÚ?
8. Who is an insolvent?
ö|õi¨¦ {ø»²ØÓÁº GߣÁº ¯õº?
9. State any two objectives of departmental accounting.
xøÓ\õº PnUQ¯¼ß H÷uÝ® Cμsk ÷|õUP[PøÍz u¸P.
10. What do you understand by inter-departmental transfers?
EÒ xøÓ\õº ©õØÓ® GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Write the concepts of Retention money.
uUP øÁzxUöPõÒЮ öμõUPzvß P¸zxUPøÍ GÊxP.
Or
(b) Explain the treatment of expenses in contract account.
J¨£¢u PnUQ¯¼À ö\»ÄPøÍU øP¯õЮ •øÓ°øÚ ÂÍUSP.
12. (a) The Bihar coal company Ltd. are lessee of mine on a royalty of 50 paise per tonne of coal raised, with a minimum rent of Rs. 30,000 pa and power to recoup shortworking during the first five years of the lease. The output for the first three years was as follows :
2017 15,000 tonnes
2018 50,000 tonnes
2019 75,000 tonnes
Draw the necessary journal entries in the books of the company giving effect to the above.
F–4807
3
¥Põº {»UP› {ÖÁÚ® J¸ hß {»UP›US 50 ø£\õ
E›ø©z öuõøP°À _μ[PzvÀ SzuøPuõμμõP EÒÍx,
SøÓ¢u AÍÄ ÁõhøP¯õP BsiØS
¹. 30,000 ©ØÖ® SøÓ EØ£zvø¯ SzuøP°ß •uÀ
I¢x BskPÎÀ \›ö\´xU öPõÒÁuõS®.
•uÀ ‰ßÖ BskPÐUPõÚ EØ£zv ¤ßÁ¸©õÖ.
2017 15,000 hßPÒ
2018 50,000 hßPÒ
2019 75,000 hßPÒ
÷©ØPshÁØøÓ |øh•øÓ¨£kzx® {ÖÁÚzvß
¦zuP[PÎÀ ÷uøÁ¯õÚ SÔ¨÷£mk¨ £vÄPøÍz
u¸P.
Or
(b) The omega coal company are lessor of mine on a
royalty of Rs. 1 per ton of coal raised with a
minimum rent of Rs. 80,000 per annum with right
to recoup short workings during the first five years
of the lease. The output for the first five years was
as under.
2015 16,000 tons.
2016 40,000 tons.
2017 80,000 tons.
2018 1,00,000 tons.
2019 1,20,000 tons.
Give necessary ledger accounts.
F–4807
4
J÷©Põ {»UP› {ÖÁÚ® J¸ hß {»UP›US ¹. 1 Ãu® E›ø©z öuõøP°À _μ[PzvÀ SzuøPuõμμõP EÒÍx, SøÓ¢u AÍÄ ÁõhøP¯õP BsiØS
¹. 80,000 ©ØÖ® SøÓ EØ£zvø¯ SzuøP°ß •uÀ I¢x BskPÎÀ \›ö\´xU öPõÒÁuõS®.
•uÀ I¢x BskPÐUPõÚ EØ£zv ¤ßÁ¸©õÖ.
2015 16,000 hßPÒ
2016 40,000 hßPÒ
2017 80,000 hßPÒ
2018 1,00,000 hßPÒ
2019 1,20,000 hßPÒ
÷uøÁ¯õÚ ÷£÷μmkU PnUSPøÍz u¸P.
13. (a) Kumar purchased a car from Mani whose cash price is Rs. 56,000 on January 1,2017, Rs. 15,000 is to be paid on signing the contract and the balance is to be paid in three equal installments of Rs. 15,000 each. The rate of interest is 5% pa. Calculate the amount of interest.
áÚÁ› 1, 2017 AßÖ S©õº ©o°hª¸¢x J¸
©QÊ¢øu Áõ[QÚõº, Auß Âø» ¹. 56,000, ¹. 15,000 J¨£¢uzvÀ øPö¯Êzvk® ÷|μzvÀ
ö\¾zu¨£mhx. «u•ÒÍ öuõøP ¹. 15,000 ‰ßÖ \© uÁønPÎÀ ö\¾zu¨£mhx. Ámi ÂQu® BskUS
5% Ámiz öuõøP°øÚU PnUQkP.
Or
(b) Sekar printers purchased from Tata Ltd, a machinery on 1.1.2017 on hire purchase system. Cash price of machinery was Rs. 74,500. The price was to be paid Rs. 20,000 down and the balance in 3 equal instalments of Rs. 20,000 commencing from 31.12.2017 at 5% interest per annum. Prepare Vendor Account in the books of Buyer.
F–4807
5
÷\Pº Aa_¨ö£õÔPÒ, hõhõ ¼ªöhmi¼¸¢x
1.1.2017 AßÖ ÁõhøP öPõÒ•uÀ •øÓ°À öμõUP
Âø» ¹. 74,500 US J¸ C¯¢vμzøu Áõ[Q¯x. •ß
£n® ¹. 20,000, 31.12.2017 •uÀ 3 \© uÁønPÎÀ
¹. 20,000 BskUS, 5% Ámi²hß ö\¾zu¨£mhx. Áõ[S£Á›ß ¦zuP[PÎÀ ÂØ£øÚ¯õͺ PnUøPz u¯õ›UP.
14. (a) Prepare the specimen of Deficiency Account
(List H).
SøÓ£õk PnUQß ©õv›ø¯z u¯õ› (£mi¯À H)
Or
(b) Prepare the specimen of Statement of affairs in
insolvency accounts.
vÁõ»õÚ PnUSPÎÀ {ø» AÔUøP°ß ©õv›ø¯z
u¯õ›.
15. (a) From the following particulars prepare branch
account.
Rs.
Goods sent to branch 75,000
Cash sales at the branch 50,000
Credit sales at the branch 60,000
Salaries of branch staff paid by head office 15,000
Office expenses of branch paid by head office 12,000
Cash remittances to branch towards petty cash 6,000
Petty cash at branch on 31.12.19 500
Debtors of branch as on 31.12.19 5,000
Stock at the branch on 31.12.19 27,000
F–4807
6
¤ßÁ¸® ÂÁμ[Pμ¸¢x QøÍU PnUøPz u¯õ›.
¹.
QøÍUS Aݨ£¨£mh ö£õ¸mPÒ 75,000QøÍ°À öμõUP ÂØ£øÚ 50,000QøÍ°À Phß ÂØ£øÚ 60,000uø»ø© A¾Á»P® ‰»® QøÍ FȯºPÎß \®£Í® ÁÇ[P¨£mhx
15,000
uø»ø© A¾Á»P® ‰»® QøÍ A¾Á»P ö\»ÄPÒ 12,000QøÍUS ]À»øÓ öμõUP® ÁÇ[P¨£mhx 6,000
31.12.19 AßÖ QøÍ°À ]À»øÓ öμõUP® 500
31.12.19 ÷uv°ß£i QøÍ°ß PhÚõÎPÒ 5,000
31.12.19 AßÖ QøÍ°ß \μUS 27,000
Or
(b) From the following particulars prepare Madurai Branch account for the year ended 31.12.2019.
Rs.
Goods sent to Branch 2,15,000
Cash sent to Branch for expenses 76,000
Cash received from the Branch 3,24,000
Branch stock on 31.12.2019 32,300
Branch petty cash on 31.12.2019 1,040
¤ßÁ¸® ÂÁμ[Pμ¸¢x 31.12.2019 Ehß •iÁøh¢u BsiØPõÚ ©xøμ QøÍU PnUøPz u¯õ›UP.
¹.
QøÍUS Aݨ£¨£mh ö£õ¸mPÒ 2,15,000
ö\»ÄPÐUPõP QøÍUS Aݨ£¨£mh öμõUP® 76,000
QøÍ°¼¸¢x ö£Ó¨£mh öμõUP® 3,24,000
31.12.2019 AßÖ QøÍ \μUSPÒ 32,300
31.12.2019 AßÖ QøÍ ]À»øÓ öμõUP® 1,040
F–4807
7
Part C (3 10 = 30)
Answer any three questions.
16. A firm of builders, carrying out large contracts kept in a
contract ledger separate accounts for each contract. The
following particulars relate to a certain contract carried
out during the year ended 30th June.
Rs.
Work certified by architects 71,500
Cash received from the contractee 65,000
Materials sent to site 32,250
Labour engaged on site 27,400
Plant installed at site 5,650
Value of plant at 30th June (closing) 4,100
Cost of work not yet certified 1,700
Establishment charges 1,625
Direct expenditures 1,200
Wages accrued due 900
Materials, closing balance 700
Materials returned to store 200
Direct expenses accrued due 100
Contract price 1,00,000
You are required to prepare an account, showing the
profit on the contract to 30th June.
F–4807
8
J¸ ö£›¯ Pmih {Ö©®, ö£›¯ AÍ»õÚ J¨£¢u[PøÍ uÛuÛ ÷£÷μmkU PnUSÎÀ ÷©ØöPõskÒÍx. ¤ßÁ¸®
ÂÁμ[PÒ áúß 30À •iÄÖ® BsiØPõÚ J¸ J¨£¢u® öuõhº¦øh¯uõS®.
¹.
Pmih {¦nºPÍõÀ \õßÓÎUP¨£mh ÷Áø»°À AÍÄ 71,500J¨£¢uuõμ›hª¸¢x ö£Ó¨£mh öμõUP® 65,000£o°hzvØS Aݨ£¨£mh \μUQß ©v¨¦ 32,250£o°hzvÀ £o¦›÷Áõº ©v¨¦ 27,400£o°hzvÀ {ÖÁ¨£mh uÍÁõh[PÒ 5,650áúß 30 |õÍßøÓ uÍÁõh[PÎß ©v¨¦ (CÖv ©v¨¦) 4,100\õßÓÎUP¨£hõu £o°À ©v¨¦ 1,700{ÖÄu¾UPõÚ ö\»ÄPÒ 1,625÷|μia ö\»ÄPÒ 1,200öPõk£h ÷Ási¯ T¼ 900\μUSPÎß CÖv ©v¨¦ 700£shP\õø»US v¸¨¤ Aݨ£¨£mh \μUSPÒ 200÷|μi ö\»ÄPÒ öPõk£h ÷Ási¯x 100J¨£¢u Âø» 1,00,000
30 áúß |õÍßøÓ¯ J¨£¢u® «uõÚ C»õ£zøu Põmk®
PnUS JßøÓ u¯õº ö\´¯ }º ÷Põ쨣kQÕº.
17. Write short notes on the following :
(a) Royalties' receivable
(b) Sub-lessee
(c) Minimum rent.
]Ö SÔ¨¦z u¸P.
(A) ö£Ó÷Ási¯ E›ø©z öuõøP
(B) xøn SzuøPuõμº
(C) SøÓ¢u AÍÄ ÁõhøP
F–4807
9
18. X Purchased a Van from Y costing Rs. 3,00,000 on Hire purchase system. Payment was to be made Rs. 60,000 down and the balance in three equal annual installments together with interest at 5% pa. X provides depreciation at 20% pa. on diminishing balance basis. X paid in first instalment at the end of first year. But could not pay the rest Y took possession of the Van. He spends Rs. 11,600 on the Van and sold it for Rs. 2,00,000. Prepare ledger accounts in the book of Y.
X J¸ ÷ÁøÚ Y Chª¸¢x ¹. 3,00,000 US ÁõhøP öPõÒ•uÀ •øÓ°À Áõ[SQÓõß. •ß £n® ¹. 60,000 ö\¾zu¨£mhx. «u•ÒÍ öuõøP ‰ßÖ \© Á¸hõ¢vμ uÁønPÎÀ BskUS 5% Ámi°À ö\¾zu¨£mhx. X ÷u´©õÚzøu BskUS 20% SøÓ¢x Á¸® C¸¨¦ Ai¨£øh°À PnUQmhõº. X •uÀ Bsiß CÖv°À •uÀ uÁønø¯ ö\¾zvÚõº. BÚõÀ «u•ÒÍ öuõøPø¯ ö\¾zu uÁÔ¯uõÀ Y ÷ÁøÚU øP¨£ØÔÚõº. AÁº ¹. 11,600 AÁº ö\»ÂkQÓõº ©ØÖ® ¹. 2,00,000 US Aøu ÂØÓõº. Y ¦zuPzvÀ ÷£÷μmkU PnUSPøÍz u¯õ›UP.
19. The assets of a merchant on 30th June 2019 as shown by his books were Rs.56,000 and his liabilities Rs.44,000. He filed his petition in the insolvency court and estimated his deficiency to be Rs.30,000. After making the above estimate he found that the following items were not passed through his account book :
Interest at 6% on his capital from January 2019.
A contingent liability of Rs.2,500 on bills discounted by him for Rs. 10,000.
Rs.
Amount due as wages 300
Salaries 700
Rent 300
Rates and taxes 200
Prepare his statement of affairs and deficiency account.
F–4807
10
J¸ ÁoP›ß ö\õzxUPÒ áúß 30, 2019 AßÖ AÁμx
¦zuP[PÎÀ ¹. 56,000 ©ØÖ® AÁμx PhßPÒ ¹. 44,000. Põmh¨£mhx AÁº uÚx ©ÝøÁ ö|õizx¨ ÷£õÚ ÁÇUSPøÍU øP¯õЮ }v©ßÓzvÀ uõUPÀ ö\´uõº
÷©¾® AÁμx £ØÓõUSøÓ ¹. 30,000 GÚ ©v¨¤mhõº. ÷©ØPsh ©v¨¥møha ö\´u ¤ß, ¤ßÁ¸® PnUSUPÒ AÁμx PnUS ¦zuPzvÀ £v¯¨£hÂÀø» GߣøuU PshÔ¢uõº.
áÚÁ› 2019 •uÀ AÁμx •uÀ «uõÚ Ámi 6%.
AÁº ¹. 10,000 US uÒУi ö\´u Esi¯ÀPÎÀ
¹. 2,500 J¸ EÖva ö\´¯¨£hõu ö£õÖ¨£õS®.
¹.
öPõk£h ÷Ási¯ T¼ 300\®£Í® 700ÁõhøP 300Á› ©ØÖ® ÂQu[PÒ 200
20. ‘A’ Ltd. purchase goods for its three departments as follows :
Dept. A 1000 units
Dept. B 2000 units at a total cost of Rs. 1,00,000
Dept. C 2400 units
Sales:
Dept. A 1020 units at Rs. 20 each
Dept. B 1920 units at Rs. 22.50 each
Dept. C 2496 units at Rs. 25 each
Opening stock:
Dept. A 120 units
Dept. B 80 units
Dept. C 152 units
The rate of loss profit is the same in each case.
Prepare Departmental Trading Account.
F–4807
11
H ¼ªöhm Auß ‰ßÖ xøÓPÐUS ¤ßÁ¸©õÖ ö£õ¸mPøÍ Áõ[SQÓx.
xøÓ H 1000 A»SPÒ
xøÓ ¤ 2000 A»SPÒ (ö©õzu® ¹. 1,00,000 ö\»ÂÀ)
xøÓ ] 2400 A»SPÒ
ÂØ£øÚ :
xøÓ H 1020 A»SPÒ ¹. u»õ 20
xøÓ ¤ 1920 A»SPÒ ¹. u»õ 22.50
xøÓ ] 2496 A»SPÒ ¹. u»õ 25
öuõhUP \μUS :
xøÓ H 120 A»SPÒ
xøÓ ¤ 80 A»SPÒ
xøÓ ] 152 A»SPÒ
ö©õzu »õ£ ÂQu® JÆöÁõ¸ xøÓ°¾® J÷μ ©õv›¯õÚx. xøÓ\õº ÁºzuP PnUøPz u¯õ›UP.
————————
F–4808
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fifth Semester
Commerce
CORPORATE ACCOUNTING
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. What do you understand by issue of shares at discount?
uÒУi°À £[SPøÍ öÁΰkÁuß ‰»® }[PÒ GßÚ
¦›¢x öPõÒQÕºPÒ?
2. What is a share?
£[S GßÓõÀ GßÚ?
3. What do you mean by profits prior to incorporation of a company?
J¸ {ÖÁÚzøu Cøn¨£uØS •ß¦ C»õ£[PÒ GßÓõÀ
GßÚ?
4. What do you mean by sales ratio?
ÂØ£øÚ ÂQu® GßÓõÀ GßÚ?
Sub. Code 7BCO5C1
F–4808
2
5. Write a short note on share capital.
£[S ‰»uÚ® SÔzx J¸ ]Ö SÔ¨ø£ GÊx[PÒ.
6. State any two statutory provisions relating managerial remuneration.
{ºÁõP Fv¯® öuõhº£õÚ Cμsk \mhŸv¯õÚ ÂvPøÍ SÔ¨¤hÄ®.
7. What is capital reduction account?
‰»uÚ SøÓ¨¦ PnUS GßÓõÀ GßÚ?
8. What do you mean by external reconstruction?
öÁΨ¦Ó ¦Úμø©¨¦ GßÓõÀ GßÚ?
9. What do you mean by valuation shares?
£[SPøÍ ©v¨¤kuÀ GßÓõÀ GßÚ?
10. What do you mean by liquidation?
Pø»¨¦ GßÓõÀ GßÚ?
Part B (5 5 = 25) Answer all questions, choosing either (a) or (b).
11. (a) Kandan Ltd, issued 40,000 shares of Rs. 10 each payable in full an application. The company received application for 40,000 shares. Applications were accepted in full. Show Journal entries in the books of Kandan Ltd.
P¢uß ¼ªöhm 40,000 £[SPøÍ J¸ £[SUS ¹.10 Ãu® Âsn¨£z öuõøP°À ö\¾zx©õÖ ÷Põ쨣mhx. 40,000 £[SPÐUS©õÚ öuõøP •ØÔ¾® ö£Ó¨£mk HØÖU öPõÒͨ£mhx. P¢uß ¼ªöhmiÀ ÷uõßÓU Ti¯ SÔ¨÷£mk £vÄPøÍ PõsP.
Or
F–4808
3
(b) A company issued 1,000 8% debentures of Rs. 100 each. If the debenture were issued as follows:
(i) Issued at par, redeemable at par.
(ii) Issued at a discount of 5% repayable at par.
(iii) Issued at a premium of 10% repayable at par.
Pass journal entries.
{ÖÁÚ® 1,000 8% PhÜmk £zvμ®, JßÖ ¹.100 Ãu® PhÜmk¨ £zvμ® öÁΰk® ÂÁμ® ¤ßÁ¸©õÖ.
(i) •P©v¨¤À öÁαk, •P©v¨¤À «m¦
(ii) 5% ÁmhzvÀ öÁΰkuÀ, •P©v¨¤À «m¦
(iii) 10% •øÚ©zvÀ öÁΰkuÀ •P©v¨¤À «m¦ SÔ¨÷£mk¨ £vøÁ u¸P.
12. (a) Find out the profit prior to incorporation.
Time ratio 2:4
Sales ratio 2:6
Gross profit Rs. 3,40,100
Administrative expenses Rs. 1,39,200
Selling expenses Rs. 37,200
Preliminary expenses Rs. 23,120
Tmk¸ÁõUPzvØS •¢øu¯ C»õ£® PõsP.
÷|μ ÂQu® 2:4
ÂØ£øÚ ÂQu® 2:6
ö©õzu »õ£® ¹.3,40,100
{ºÁõP ö\»ÄPÒ ¹.1,39,200
ÂØ£øÚ ö\»ÄPÒ ¹.37,200
öuõhUP ö\»ÄPÒ ¹.23,120
Or
F–4808
4
(b) The following are the relevant balances extracted from the books of a company. You are required to calculate the remuneration of the Managing director at 5% of the net profit after charging such commission.
Net profit - Rs. 38,786
Item considered for arriving at the above profit
Rs.
Provision for taxation 30,000
MD remuneration 12,000
Preliminary expenses written off 4,000
Depreciation inadmissible 2,880
RÌUPõq® ÂÁμ[Pμ¸¢x {ºÁõP C¯US|›ß Fv¯® AÁμx PÈÄ Psh ¤ß EÒÍ {Pμ C»õ£zvÀ 5% PnUQkP.
{Pμ »õ£® ¹.38,786
÷©ØPsh C»õ£® PnUQkøP°À RÌUPsh CÚ[PÒ C»õ£ |mhU PnUQÀ £ØöÓÊu¨£mhx.
Rs.
Á›UPõÚ JxURk 30,000
{ºÁõP C¯US|º Fv¯® 12,000
öuõhUP Põ» ö\»ÄPÒ wº¢ux 4,000
AÝ©vUP C¯»õ ÷u´©õÚ® 2,880
13. (a) What are forms and contents involved in company's profit and loss account?
{ÖÁÚ C»õ£ |mhU PnUQß £iÁ[PÒ ©ØÖ® EÒÍhUP[PÒ GßÚ?
Or
F–4808
5
(b) How will you deal with provision for tax in final accounts of companies?
{ÖÁÚ CÖvU PnUSPÎÀ Á› ÁÇ[SÁøu GÆÁõÖ øP¯õÒú?
14. (a) Following is the balance sheet of Samy Ltd. as on 31.3.2019.
Liabilities Rs. Assets Rs. Share Capital: Fixed assets 16,25,0008% Preference shares of Investment 3,00,000Rs. 100 each 3,75,000 Current assets 2,50,000Equity shares of Rs. 10 each 7,00,000 General Reserve 4,50,000 7% Debentures 3,50,000 Current Liabilities 3,00,000 21,75,000 21,75,000
Romy Ltd. agreed to take over the business of Samy Ltd.
Calculate purchase consideration under Net assets method on the basis of the following
(i) Romy lid, agreed to discharge 7% debentures at a premium of 10% by issuing 9% debentures of Romy Ltd.
(ii) Fixed assets are to be valued at 10% above book value, the investment at per. Current assets at 10% discount and current liabilities at book value.
\õª ¼ªöhmiß 31.3.2019 ® |õøͯ C¸¨¦ {ø»U SÔ¨¦ R÷Ç u쨣mkÒÍx.
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
£[S •uÀ {ø»a ö\õzxUPÒ 16,25,0008% •ßÝ›ø©¨ £[SPÒ •u½kPÒ 3,00,000¹.100 Ãu® 3,75,000 |h¨¦a ö\õzxUPÒ 2,50,000÷|ºø©¨ £[SPÒ ¹.10 Ãu® 7,00,000 ö£õxUPõ¨¦ 4,50,000
F–4808
6
ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.
7% PhÜmk¨ £zvμ[PÒ 3,50,000 |h¨¦¨ ö£õÖ¨¦PÒ 3,00,000 21,75,000 21,75,000
÷μõª ¼ªöhm \õª ¼ªöhmiß öuõÈø» GkzxU öPõÒÍ JzxU öPõshx.
RÌUPsh £μ[Pμ¸¢x {Pμa ö\õzx •øÓ°ß RÌ öPõÒ•uÀ ©Ö£¯øÚU PnUQkP.
(i) 7% PhÜmk¨ £zvμ[PøÍ 10% •øÚ©zxhß v¸¨¤ ÁÇ[SÁuØPõP , ÷μõª ¼ªöhmiÀ 9% PhÜmk¨£zvμ[PÒ öÁΰh¨£mhx.
(ii) {ø»a ö\õzxUPÒ Hmk ©v¨ø£ Âh 10% AvP©õP ©v¨¤h¨£mhx. •u½kPÒ •S©v¨¤ØS®, |h¨¦a ö\õzxUPÒ 10% uÒУi°¾® ©ØÖ® |h¨¦¨ ö£õÖ¨¦PÒ Hmk ©v¨¤ØS® ©v¨¤h¨£mhx.
Or
(b) Explain the various methods of calculating purchase consideration.
öPõÒ•uÀ ©Ö£¯ß PnUQkÁuØPõÚ £À÷ÁÖ •øÓPøÍ ÂÍUSP.
15. (a) The following particulars are available in respect of a business carried on by Ram.
Profits earned :
2011 -Rs. 1,50,000
2012 - Rs. 95,000
2013-Rs. 1,24,000
You are required to calculate the value at goodwill on the basis at 2 years purchase at average profit at last 3 years.
F–4808
7
μõ® ÷©ØöPõsh ÁoPzøu¨ ö£õÖzuÁøμ ¤ßÁ¸® ÂÁμ[PÒ QøhUQßÓÚ.
\®£õvzu »õ£®.
2011 - ¹. 1,50,000
2012 - ¹. 95,000
2013 - ¹. 1,24,000.
Ph¢u 3 BskPÎÀ \μõ\› »õ£zvÀ 2 Bsk Áõ[Q¯uß Ai¨£øh°À |Øö£¯º ©v¨ø£U PnUQkP.
Or
(b) Explain the role of liquidator of a company.
J¸ {ÖÁÚ Pø»¨£õÍ›ß £[øP ÂÍUSP.
Part C (3 10 = 30)
Answer any three questions.
16. What are the legal provision relating to allotment of shares?
£[SPÒ JxURk öuõhº£õÚ \mhzvß ÂvPÒ ¯õøÁ?
17. S Ltd. was incorporated on 1.7.2019 which took over a running concern with effect from 1.12019. The sales for the period upto 1.7.2019 was Rs. 5,50,000 and the sales from 1.7.2019 to 31.12.2019 amounted to Rs. 7,00,000.
The expenses debited to profit and loss account included.
(a) Directors fees - Rs. 25,000
(b) Bad debts - Rs. 4,600
(c) Advertisements - Rs. 12,000 (Rs. 1,000 per month)
(d) Salaries and general expenses - Rs. 74,000
(e) Preliminary expenses written off- Rs. 6,000
F–4808
8
(f) Donation to a political party given by the company Rs. 6,000
(g) The gross profit for the period 1.1.19 to 31.12.19 Rs. 2,00,000.
Ascertain the profit prior to incorporation.
Gì. ¼ªöhm 1.7.2019 CÀ CønUP¨£mhx. Cx 1.1.2019
•uÀ |øh•øÓUS Á¸® J¸ {ÖÁÚzøu GkzxU
öPõshx. 1.7.2019 Áøμ°»õÚ Põ» Pmhzvß ÂØ£øÚ
¹.5,50,000 BPÄ®, 1.7.2019 •uÀ 31.12.2019 Áøμ°»õÚ
ÂØ£øÚ ¹.7,00,000.
C»õ£ |mhU PnUQÀ £ØÖ øÁUP¨£mh ö\»ÄPÒ
÷\ºUP¨£mkÒÍÚ.
(A) C¯US|ºPÒ Pmhn® ¹.25,000
(B) ÷©õ\©õÚ PhßPÒ ¹.4,600
(C) ÂÍ®£μ[PÒ ¹.12,000 (©õuzvØS ¹.1,000)
(D) \®£Í® ©ØÖ® ö£õx ö\»ÄPÒ ¹.74,000
(E) •uØPmh ö\»ÄPÒ uÒУi ¹.6,000
(F) {ÖÁÚ® ÁÇ[Q¯ J¸ Aμ]¯À Pm]US |ßöPõøh
¹.6,000
(G) 1.1.9 •uÀ 31.12.19 Áøμ°»õÚ ö©õzu »õ£®
¹.2,00,000.
Cøn¨£uØS •ß »õ£zøuU PshԯĮ.
18. X Ltd has 30,000 equity shares of Rs. 100 each Rs. 90 per share called up. Now the company decides to pay off Rs. 10 per share of the paid up capital and at the same time to reduce the Rs. 100 share to Rs. 70 share fully paid up by cancelling the unpaid amount. Show Journal entries.
F–4808
9
X {Ö©® £[S JßÖ ¹.100 ©v¨¦ÒÍ 30,000 ö£õx {ø»
£[SPøÍ öPõskÒÍx. JÆöÁõßÖ® ¹.90 US
AøÇUP¨£h ÷Ási¯x. {Ö©® uØ÷£õx £Sv £[SPøÍ
£[S JßÖUS ¹.10 Ãu® •ÊÁx® ö\¾zu¨£hU
Ti¯uõPÄ® ©ØÖ® A÷u ÷|μzvÀ ¡Ö ¹£õ´ £[SPøÍ
¹.70 SøÓ¢ux, •ÊÁx® ö\¾zu¨£mh £[SPÍõP,
öuõøP ö\¾zu¨£hõu £[SPÐUS® ÁøP ö\´ux.
SÔ¨÷£mk £vÄPøÍ PõsP.
19. Star and Moon Company Ltd. is a company with an authorized capital of Rs.5,000 divided into 5,000 equity shares of Rs.l00 each on 31,12.2019 of which 2,500 shares were fully called up. The following are the balances extracted from the ledger as on 31.12.2019.
Trial balance of Moon & Star Co. Ltd. Debit Rs. Credit Rs.
Opening Stock 50,000 Sales 3,25,000
Purchases 2,00,000 Discount received 3,150
Wages 70,000 Profit and loss a/c 6,220
Discount allowed 4,200 Creditors 35,200
Insurance (upto Reserves 25,000
31.03.86 6,720 Loan from 15,700
Salaries 18,500 Managing director
Rent 6,000 Share capital 2,50,000
General expenses 8,950
Printing 2,400
Advertisements 3,800
Bonus 10,500
Debtors 38,700
Plant 1,80,500
F–4808
10
Debit Rs. Credit Rs.
Furniture 17,100
Bank 34,700
Bad debts 3,200
Calls-in arrears 5,000
6,60,270 6,60,270
You are required to prepare statement of Profit and Loss for the year ended 31.12.2019 and a balance sheet as on that date, The following further information is given:
(a) Closing stock was valued at Rs. 1,91,500
(b) Depreciation on plant at 15% and on furniture at 10% should be provided.
(c) A tax provision of Rs.8,000 is considered necessary.
(d) The directors declared an interim dividend on 15.8.85 for 6 months ending June 30, 2019 @ 6%
(e) Provide for corporate dividend tax @ 17%.
ìhõº Asm ‰ß P®£Û ¼ªöhm A[RP›UP¨£mh ‰»uÚ©õÚ ¹.5,000 BS®. Cx 31.12.2019 AßÖ ¹.100 E›ø©¨ £[SPÍõP ¤›UP¨£mkÒÍx. CvÀ 2,500 £[SPÒ •Êø©¯õP AøÇUP¨£mhÚ. 31.12.2019 ÷uv°ß £i ¦zuPzv¼¸¢x GkUP¨£mh {¾øÁPÒ ¤ßÁ¸©õÖ.
‰ß ©ØÖ® ìhõº ÷Põ ¼ªöhm AÔUøP C¸¨¦
£ØÖ Rs. ÁμÄ Rs.
B쮣 C¸¨¦ 50,000 ÂØ£øÚ 3,25,000
öPõÒ•uÀ 2,00,000 uÒУi ö£Ó¨£mhx 3,150
T¼ 70,000 C»õ£ |mhU PnUS 6,220
uÒУi 4,200 PhÜ¢÷uõº 35,200
AÝ©vUP¨£kQx C¸¨¦PÒ 25,000
F–4808
11
£ØÖ Rs. ÁμÄ Rs.
Põ¨¥k (31.03.2016 Áøμ) 6,720 {ºÁõP C¯US|›hª¸¢x
\®£Í® 18,500 Phß 15,700
ÁõhøP 6,000 £[S ‰»uÚ® 2,50,000
ö£õx ö\»ÄPÒ 8,950
Aa]kuÀ 2,400
ÂÍ®£μ[PÒ 3,800
FUP Fv¯® 10,500
PhÚõÎPÒ 38,700
Bø» 1,80,500
uÍÁõh[PÒ 17,100
Á[Q 34,700
÷©õ\©õÚ PhßPÒ 3,200
AøǨ¦PÒ {¾øÁz öuõøP 5,000
6,60,270 6,60,270
31–12–2019 Ehß •iÁøh¢u BsiØPõÚ C»õ£ |mh
AÔUøPø¯²®, A¢u ÷uv°ß £i C¸¨¦{ø»
AÔUøP²®, }[PÒ u¯õ›UP ÷Ásk®. ¤ßÁ¸® TkuÀ
uPÁÀPÒ öPõkUP¨£mkÒÍÚ.
(A) CÖv \μUQ¸¨¦ ¹.1,91,500
(B) Bø»US 15% ©ØÖ® uÍÁõh[PÒ 10% ÷u´©õÚ®
(C) ¹.8,000 Á› JxURk AÁ]¯® GßÖ P¸u¨£kQÓx
(D) C¯US|ºPÒ áüß 30, 2019 Ehß •iÁøh¢u
6 ©õu[PÐUS 15.8.85 AßÖ 6% CøhUPõ» DÄz
öuõøPø¯ AÔÂzuÚº.
(E) 17% {Ö© £[Põu¯zvØPõÚ Á›ø¯ ÁÇ[S.
F–4808
12
20. The following particulars relate to limited company which went into voluntary liquidation.
Rs. Preferential creditors 25,000 Unsecured creditors 58,000 6% debentures 30,000
The assets realised Rs. 80,000 the expenses of liquidation amounted to Rs. 1,500 and liquidator remuneration at 2% on the amount paid to unsecured creditors including preferential creditors.
Show the liquidators final statements of accounts.
¤ßÁ¸® ÂÁμ[PøÍU öPõsk Áøμ¯ÖUP¨£m {Ö©zvß
CÖv{ø» {ø»USÔ¨¦ ußÚõºÁ Pø»¨¤ØPõÚøu
u¯õ›UP.
¹.
•ßÝ›ø© PhÜ¢÷uõºPÒ 25,000
¤øn¯ªÀ»õ PhÜ¢÷uõºPÒ 58,000
6% PhÜmk £zvμ® 30,000
ö\õzxUPÒ ©Ö ©v¨¥k 80,000 Pø»¨¤ØPõÚ ö\»Ä
öuõøP ¹.1,500 ©ØÖ® Pø»¨£õÍ›ß Fv¯® 2% öuõøP
¤øn¯ªÀ»õ PhÜ¢÷uõ¸US ö\¾zu¨£mhx. CvÀ
•ßÝ›ø© PhÜ¢÷uõºPÒ Ah[SÁº.
Pø»¨£õÍ›ß CÖv PnUS¨ £mi¯ø» PõmkP.
——————
F–4809
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fifth Semester
Commerce
COSTING
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. What is meant by cost?
AhUP Âø» GßÓõÀ GßÚ?
2. What do you understand by prime cost?
•ußø© AhUP® £ØÔ }º ¦›¢x öPõÒÁx GßÚ?
3. What is FIFO method?
•u¼À ö£ØÓøÁ •u¼À ÁÇ[S® •øÓ GßÓõÀ GßÚ?
4. What do you know about EOQ?
EOQ £ØÔ }º AÔÁx GßÚ?
5. Write the meaning of Job evaluation.
£o ©v¨¥miß ö£õ¸Ò GÊxP.
Sub. Code 7BCO5C2
F–4809
2
6. What do you mean by Time, wage system?
©o ÷|μ Fv¯ •øÓ GßÓõÀ GßÚ?
7. Define overhead.
÷©Øö\»ÄPÒ Áøμ¯ÖUP.
8. What is allocation?
JxUQk GßÓõÀ GßÚ?
9. What do you understand by Job costing?
£o AhUP® £ØÔ }º ¦›¢x öPõÒÁx GßÚ?
10. What is meant by normal loss?
\õuõμn |mh® GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Explain the benefits of cost accounting.
AhUPÂø» PnUQ¯¼ß |ßø©PøÍ ÂÍUSP.
Or
(b) Give a specimen of cost sheet.
AhUPÂø» £mi¯¼ß ©õv›¨ £iÁzøu GÊxP.
12. (a) What do you mean by material control? What are the objectives of material control?
‰»¨ö£õ¸Ò Pmk¨£õk GßÓõÀ GßÚ? AøuU Pmk¨£kzxÁvÀ ÷|õUP[PÒ ¯õøÁ?
Or
F–4809
3
(b) The following information are extracted from the stores Ledger :
2018 January 1 Materials Y
Opening Stock 500 units @ Rs. 3 per units purchases :
2018 January 5 100 @ Rs. 2 per units.
21 200 @ Rs. 2.50 per units
Issues 16 30
22 70
January
23 40
Prepare stores ledger under last – in first – out.
RÊÒÍ uPÁÀPÒ £shP¨ ÷£÷μmi¼¸¢x GkUP¨£mhø»
ö£õ¸Ò Y
2018 áÚÁ› 1 öuõhUPa \μUQ¸¨¦ 500 A»SPÒ ¹. 3 Kº A»QØS
öPõÒ•uÀPÒ
áÚÁ› 5 100 A»SPÒ Kº A»QØS ¹. 2 Ãu®
21 200 A»SPÒ Kº A»QØS ¹. 2.50 Ãu®
ÁÇ[PÀPÒ
áÚÁ› 16 30 A»SPÒ
áÚÁ› 22 70 A»SPÒ
áÚÁ› 23 40 A»SPÒ
£shPU ÷£÷μmkU PnUQøÚ Pøh]°À ö£ØÓøÁ •u¼À ÁÇ[S® •øÓ°À u¯õ›UPÄ®.
13. (a) Explain briefly the different methods of measurement of labour turnover.
öuõÈ»õͺ _ÇØ]ø¯ AÍÂk® £À÷ÁÖ •øÓPøÍ _¸UP©õP ÂÍUSP.
Or
F–4809
4
(b) Calculate the earnings of a worker under the following methods:
(a) Halsey plan (b) Roman plan
Standard time : 30 hours
Time Taken : 20 hours
Hourly rate of wages is Re.1.
¤ßÁ¸® •øÓPÎÀ J¸ öuõÈ»õ롧 Fv¯zøu PnUQkP.
(A) íõÀ÷\ vmh® (B) ÷μõÁõß vmh®
{ºn°UP¨£mh ÷|μ® :30 ©o ÷|μ®
GkzxU öPõsh ÷|μ® :20 ©o ÷©À
©o ÷|μU T¼ ¹. 1
14. (a) Calculate the prime cost percentage rate for overhead absorption form the following:
The works overheads of a department as Rs. 6,00,000
The direct wages are Rs. 8,00,000
The direct material costs is Rs. 7,00,000
QÌUPõq® ÂÁμ[Pμ¸¢x •ußø© AhUPa \uÃu® ÷Áø»UPõÚ GkzxU öPõÒЮ ÷©Øö\»ÂøÚU PnUQkP.
xøÓ°ß öuõÈØ\õø» ÷©Øö\»Ä ¹. 6,00,000
÷|μiU T¼ ¹. 8,00,000
÷|μi •»¨ö£õ¸Ò ¹. 7,00,000
Or
(b) The following details are available for the month of may 2019 relating two service departments ‘X’ and ‘Y’ and production department A & B :
F–4809
5
Amount Rs. Apportionment Basis
X 40,000 Y A B Y 30,000 25% 40% 35% A 60,000 – 40% 60% B 64,000
Prepare a summary of over head distribution and the step ladder method.
¤ßÁ¸® C¸ ‘X’ ©ØÖ® ‘Y’ GßÓ Cμsk
÷\øÁzxøÓ ©ØÖ® A ©ØÖ® B GßÓ C¸ EØ£zv xøÓUS©õÚ ÷© 2019 ©õuzvØPõÚ ÂÁμ[Pμ¸¢x ÷©Øö\»Ä £QºÄPøÍ Ho¨£i •øÓ°À u¯õ›UP.
öuõøP £QºÄ Ai¨£øh
X 40,000 Y A B Y 30,000 25% 40% 35%A 60,000 – 40% 60%B 64,000
15. (a) What is Job costing? Explain its salient features.
£o AhUP® GßÓõÀ GßÚ? Auß ]Ó¨¤¯À¦PøÍ ÂÍUSP.
Or
(b) A product passes through two processes. The following details relate to process ‘A’. You are required to ascertain the process cost to be transferred to process ‘B’.
Rs. Direct materials (100 units) 12,000 Direct wages 8,000 Direct expenses 5,000 Overheads 11,000
Input 1,000 units, output 1,000 units are there was no loss of units.
F–4809
6
£shP® A Cμsk £i•øÓPøÍU Ph¢u ¤ß
ö£Ó¨£kQÓx. ¤ßÁ¸® ÂÁμ[PÒ £shP® ‘A’ £i•øÓ \õº¢x. £i•øÓ ‘A’ ¼¸¢x £i•øÓ
B ÂØS ©õØÓUTi¯ AhUPzøuz PnUQkP.
¹.
÷|μi ‰»¨ö£õ¸Ò (100 A»SPÒ) 12,000
÷|μiU T¼ 8,000
÷|μia ö\»ÄPÒ 5,000
÷©Øö\»ÄPÒ 11,000
EÒÏk 1,000 A»SPÒ, öÁαk 1,000 A»SPÒ |mh A»SPÒ CÀø».
Part C (3 10 = 30)
Answer any three questions.
16. Enumerate the differences between cost and financial accounting.
AhUPÂø» PnUQ¯¾US®, {v{ø» PnUQ¯¾US® EÒÍ ÷ÁÖ£õkPøÍ ÂÍUSP.
17. From the following particulars prepare a stores ledger showing the materials under simple average method.
3.1.2019 Purchased 2,000 units @ Rs. 20 per unit
6.1.2019 Issued 500 units
7.1.2019 Purchased 2,000 units @ 21 per units
12.1.2019 Issued 1,000 units
19.1.2019 Purchased 2,000 units @ Rs. 23 per unit
22.1.2019 Issued 2,200 units
28.1.2019 Purchased 1,500 units @ Rs. 24 per unit
30.1.2019 Issued 2,000 units
F–4809
7
¤ßÁ¸® ÂÁμ[Pμ¸¢x ‘‘\õuõμn \μõ\›’’ GßÓ •øÓ \μUSPÒ ÷£÷μmkU PnUS u¯õ›UPÄ®.
3.1.2019 öPõÒ•uÀ 2,000 A»SPÒ ¹. 20 Ãu®
6.1.2019 ÁÇ[Rk 500 A»SPÒ
7.1.2019 öPõÒ•uÀ 2,000 A»SPÒ 21 Ãu®
12.1.2019 ÁÇ[Rk 1,000 A»SPÒ
19.1.2019 öPõÒ•uÀ 2,000 A»SPÒ ¹. 23 Ãu®
22.1.2019 ÁÇ[Rk 2,200 A»SÒ
28.1.2019 öPõÒ•uÀ 1,500 A»SPÒ ¹. 24 Ãu®
30.1.2019 ÁÇ[Rk 2,000 A»SPÒ
18. Calculate the earnings of workers X and Y under (a) Straight piece rate system (b) Taylor’s differential piece rate system from the following details.
Standard Time per unit = 12 minutes
Standard rate per hours = Rs. 60
Differentially to be used 80% and 120%
In a particular day of 8 hours, worker ‘X’ produced 30 units and worker ‘Y’ produced 50 units.
¤ßÁ¸® ÂÁμ[Pμ¸¢x Mr. X ©ØÖ® Mr. Y
BQ÷¯õ¸US (a) ÷|μi A»S Ãu •øÓ (b) øh»›ß ©õÖ£k® ÷Áø» ÃuU T¼ •øÓ°ß £i öPõkUP¨£h ÷Ási¯ T¼ø¯ PnUQkP.
{ºn°UP¨ £mh Põ»® Jº A»QØS = 12 {ªh[PÒ
{ºn°UP¨ £mh T¼ J¸ ©o ÷|μzvØS = ¹. 60
÷Áø» ÃuU T¼°À 80 \uÃu® Áøμ¯ÖUP¨£mh EØ£zvUS Em£mh {ø»°À
÷Áø» ÃuU T¼°À 120 \uÃu® Áøμ¯ÖUP¨£mh EØ£zvUS ªÔ¯ {ø»°À
J¸ |õÎÀ 8 ©o ÷|μzvÀ Mr. X –30 A»SPøͲ® Mr. Y 50 A»SPøͲ® EØ£zv ö\´x EÒÍÚº.
F–4809
8
19. Explain the common bases used for allocation of overhead.
÷©Øö\»ÄPøͨ £QºÁuØS øP¯õͨ£k® ö£õxÁõÚ Ai¨£øhPøÍ ÂÍUSP.
20. Product A passes through three distinct processes. The product is transferred to finished stock after the third process. Prepare the process accounts from the information given below :
Process I Process II Process III
Direct materials 4,000 600 550
Direct Labour 1,500 1,600 900
Direct expense 650 400 –
Total production overhead during the period were Rs. 6,000. It is to be apportioned to different processes on the basis of 150% of direct labour. There was no opening (or) closing stock. Production during the period was 200 units.
£shP® A ‰ßÖ uÛzuÛ £i•øÓPøÍU Ph¢u ¤ß ö£Ó¨£kQÓx. £shP® A ‰ßÓõ® £i•øÓUS® ¤ßÚº •iÄ ö£ØÓ ö£õ¸ÍõP ©õØÓ¨£kQÓx. ¤ßÁ¸® ÂÁμ[PøÍU öPõsk £i•øÓ PnUSPøÍ u¯õ›UPÄ®.
£i•øÓ I £i•øÓ II £i•øÓ III
÷|μi ‰»¨ö£õ¸Ò 4,000 600 550
÷|μ T¼ 1,500 1,600 900
÷|μia ö\»ÄPÒ 650 400 –
ö©õzu EØ£zv ÷©Øö\»ÄPÒ ¹. 6,000 zøu JÆöÁõ¸ £i•øÓUS 150% \uÃu® ÷|μU T¼ ÃuzvÀ £QºÄ ö\´x, B쮣 ©ØÖ® CÖva\μUQ¸¨¦ Qøh¯õx. EØ£zv A»SPÒ 200.
————————
F–4810
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fifth Semester
Commerce
COMMERCIAL LAW
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Define contract.
J¨£¢uzøu Áøμ¯ÖUP.
2. What is meant by acceptance?
HØÖUöPõÒÐuÀ GßÓõÀ GßÚ?
3. What do you know about contract of guarantee?
EzuμÁõu J¨£¢u® £ØÔ }º AÔÁx ¯õx?
4. What is meant by contract of indemnity?
¤øn¯ J¨£¢u® GßÓõÀ GßÚ?
5. State the meaning of bailment.
J¨£øhÄ ö£õ¸Ò u¸P.
Sub. Code 7BCO5C3
F–4810
2
6. What do you know about pledge?
AhS £ØÔ }º AÔÁx ¯õx?
7. What is meant by agency?
•Pø© GßÓõÀ GßÚ?
8. What do you know about law of agency?
•Pø© \mh® £ØÔ }º AÔÁx ¯õx?
9. What is meant by bill of lading?
P¨£À HØÖ©v J¨£¢u ^mk GßÓõÀ GßÚ?
10. What do you know about doctrine of caveat emptor?
|Pº ÷£õ÷μ ÂÈzvk® GßÓ ÷Põm£õmøh £ØÔ }º AÔÁx ¯õx?
Part B (5 5 = 25)
Answer all questions.
11. (a) Briefly explain about unlawful agreements.
\mh Â÷μõu EhߣõkPÒ £ØÔ _¸UP©õP ÂÍUSP.
Or
(b) When a contract will be discharged? Explain in brief.
J¸ J¨£¢uzvß öÁÎ÷¯ØÓ® G¨÷£õx {PÊ®? _¸UP©õP ÂÍUSP.
12. (a) Outline the right of subrogation.
R̨£i÷Áõ›ß E›ø©°øÚ ÷Põimk PõmkP.
Or
(b) Categorize the kinds of guarantee.
EzuμÁõuzvß ÁøPPøÍ ÁøP¨£kzxP.
F–4810
3
13. (a) Sketch the duties of bailor.
J¨£øhÄ ö\´£Á›ß Phø©PøÍ ÁøμP.
Or
(b) Indicate the consequences for termination of bailment.
J¨£øhÄ •iÄUS Á¸ÁuõÀ HØ£k® ÂøÍÄPøÍ _mkUPõmkP.
14. (a) List out the kinds of agents.
•PÁºPÎß ÁøPPøÍ £mi¯¼kP.
Or
(b) Focus the liability of principal and agents towards third parties.
‰ßÓõ® uμ¨¤Ú›h® •ußø©¯õͺ ©ØÖ® •PÁμx ö£õÖ¨¤øÚ öuÎÄ£kzxP.
15. (a) Distinguish between sale and agreement to sell.
ÂØ£øÚ ©ØÖ® ÂØ£øÚUS›¯ J¨£¢u® Cøh÷¯ EÒÍ ÷ÁÖ£õmiøÚ PõsP.
Or
(b) Express the rights of an unpaid seller.
ö\¾zu¨£hõu ÂØ£øÚ¯õÍ›ß E›ø©PøÍ öÁΨ£kzxP.
Part C (3 10 = 30)
Answer any three questions.
16. Explain remedies for breach of contract.
J¨£¢uzøu «ÖÁuß {Áõμn[PøÍ ÂÍUSP.
F–4810
4
17. Distinction between contract of indemnity and contract of guarantee.
¤øn¯ J¨£¢u® ©ØÖ® EzuμÁõu J¨£¢u® Cøh÷¯¯õÚ ÷ÁÖ£õmiøÚ PõsP.
18. Discriminate the rights and duties of pawnee.
AhS ö£Ö£Á›ß E›ø©PÒ ©ØÖ® Phø©PøÍ ÂÍUSP.
19. Critically examine the mode for termination of agency.
•Pø© •iÄUS öPõsk Á¸® ÁÈ•øÓPøÍ ÂÁ›.
20. Distinguish between bill of lading and other documents of title to goods.
P¨£À HØÖ©v J¨£¢u ^mk ©ØÖ® ö£õ¸mPÒ uø»¨¦ BÁn[PÐUPõÚ ÷ÁÖ£õmiøÚ PõsP.
———————
F–4811
B.Com. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Fifth Semester
Commerce
INCOME TAX — I
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Define the term person.
2. What do you mean by Casual Income?
3. In which year the Income Tax Act was enacted?
4. Give two objectives of Income Tax.
5. Mention the different forms of salary.
Sub. Code 7BCOE1A
F–4811
2
6. Write short notes on allowances.
7. What is meant by NAV?
8. What is Business Income?
9. Write the meaning of capital gains.
10. Define LTCG.
LTCG
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are the importance of Income Tax Act?
Or
(b) List out the heads of Income and its basis.
12. (a) When a company is Indian Resident?
Or
F–4811
3
(b) Mr. Rajan left for Singapore on 15.03.17 after staying in India for 15 years he returned to India on 31.08.19. What will be his residential status for assessment year 2020-21.
13. (a) Compute the basic salary of Mr. Raju for the assessment year 2020–21 from the following information.
Salary received Rs. 36,000, tax deducted at source Rs. 4,000, own contribution to provident fund Rs. 6,000.
Or
(b) Mr. ‘A’ is employed at Chennai on a salary of Rs. 50,000 p.m. The employer is paying HRA of Rs. 5,500 p.m. but the actual rent paid by him is Rs. 7,000 p.m. He is also getting 2% commission on turnover achieved by him and turnover is Rs. 25,00,000.
Compute Taxable and exempted HRA.
F–4811
4
‘A’
14. (a) Calculate income from house property. Rent receives Rs. 24,000, municipal value Rs. 18,000. House property loss 2016–2017 Rs. 7,000, Local tax Rs. 1,800, Income Premium Rs. 600. Interest on house loan Rs. 2,000.
Or
(b) Calculate depreciation from the following information :
Particulars WDV on 1.4.2020
Rs.
Additions during
the years
Rate of depreciation
Rs. Rs. Rs.
(i) Furniture and fittings
50,000 10,000 10%
(ii) Residential house for
employers
15,00,000 10,00,000 5%
(iii) Books 50,000 — 60%
F–4811
5
(i) 50,000 10,000 10%
(ii)
15,00,000 10,00,000 5%
(iii) 50,000 — 60%
15. (a) From the following particulars, calculate capital gain :
(i) Sale consideration of residential house Rs. 75,00,000 on 26.10.2019 CII–289.
(ii) Cost of acquisition Rs. 7,02,000 Date of acquisition 1.8.2001 (CII-100)
(iii) New residential house acquires on 2.2.2019 is Rs. 9,50,000 (CII-280)
(i)
(CII-289)
(ii)
(CII-100)
(iii)
(CII-280)
Or
F–4811
6
(b) Mr. V. has the following income during the year 2019–20.
Rs.
(i) Dividend from K.G. Co. 16,000
(ii) Dividend from MKV Co. (Foreigners) 29,000
(iii) Interest from L Co 5,000
(iv) Winning from lotteries (Net) 30,000
(v) Royalty receives 12,000
Compute Income from other sources for the AY. 2020–2021
V
(i) KG 16,000
(ii) MKV 29,000
(iii) L 5,000
(iv) 30,000
(v) 12,000
Part C (3 10 = 30)
Answer any three questions.
16. Identify any fifteen exempted incomes under Section 10.
F–4811
7
17. Compute income of Mr. Abdulla from the following AY 2020–21.
(a) Resident
(b) Not Resident
(c) Non-Resident
(i) Income acquired in America but receives in India Rs. 19,000
(ii) Interest on U.K. Government Securities 1/3 of which receives in India Rs. 15,000
(iii) Income from agriculture in Bangladesh receives and spent there only Rs. 16,000
(iv) Income acquires in India but receives in China Rs. 14,000
(v) Gift in foreign currency from relative receives in India Rs. 10,000.
AY 2020–21
(i)
(ii) U.K.
(iii)
(iv)
(v)
F–4811
8
18. X has a house property in Madurai whose particulars are as under :
Municipal Value 3,00,000
Standard rent 3,12,000
Municipal taxes paid 40,000
Interest on money borrower for acquiring the house after 1.4.2019 1,50,000
Period of occupation from
Residence 2 months
Rent for let out 40,000 (1 month)
Compute the income house property for the AY-2020-21
X
3,00,000
3,12,000
40,000
1,50,000
2
40,000
F–4811
9
19. From the following particulars of Profit and Loss account compute the business income.
Profit and Loss Account Br. Rs. Cr. Rs.
To Office Salary 13,000 By Gross Profit 80,000
To Provision for bad debts 6,000 By Commission 10,000
To Interest on capital 4,000 By Rent on building 1,000
To Depreciation 2,400
To Advertisement 4,000
To Fire Insurance (Building)
6,000
To Sales tax 2,000
To Net Profit 53,600
91,000 91,000
13,000 80,000
6,000 10,000
4,000 1,000
2,400
4,000
6,000
2,000
53,600
91,000 91,000
F–4811
10
20. Mr. Rahul’s investment during the year ended 31.3.2020 consister of the following :
Rs.
(a) 9% Govt. Securities 25,000
(b) 11% Delhi Corporation bonds 20,000
(c) 12% Bombay Port Trust bonus 30,000
(d) 7 Year PO National Savings Certificate 5,000
(e) 7% National Plan Certificate 10,000
(f) 8% Govt. of England bonds 15,000
Compute his taxable income from other sources for the AY 2020-21.
25,000
20,000
30,000
5,000
10,000
15,000
————————
F–4853
U.G. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Commerce
Allied – SECRETARIAL PRACTICES – I
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all questions.
1. Who is Routine secretary?
ÁÇUP©õÚ ö\¯»õͺ GߣÁº ¯õº?
2. Who appoint first company secretary?
¯õº •uÀ {Ö© ö\¯»øμ {ºn°¨£õº?
3. What is company?
{Ö©® GßÓõÀ GßÚ?
4. What is company formation?
{Ö© {ºn¯® GßÓõÀ GßÚ?
5. What is registration?
£vÄ ö\´uÀ GßÓõÀ GßÚ?
6. What is re issue of share?
£[S ©ÖöÁαk GßÓõÀ GßÚ?
Sub. Code 7BCOA1
F–4853
2
7. What is meeting?
Tmh® GßÓõÀ GßÚ?
8. What is vote?
ÁõUS GßÓõÀ GßÚ?
9. What is Resolution?
wº©õÚ® GßÓõÀ GßÚ?
10. What is director's report?
C¯US|º AÔUøP GßÓõÀ GßÚ?
Section B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Write the duties of executive secretary.
ö\¯»õÍ›ß £oPøÍ GÊxP.
Or
(b) State the main provisions for appointment of secretary.
ö\¯»õÍ›ß {¯©Ú® SÔzx •UQ¯ \mh¤›ÄPøÍ u¸P.
12. (a) What are the role of secretary on application process for formation of company?
{ÖÁÚ öuõhUPzvØPõÚ Âsn¨ £i{ø»PÎÀ ö\¯»›ß £[S ¯õx?
Or
(b) Point out the power of controller of capital issue.
•u¼Ú ¤μa\øÚ°À PsPõo¨£õÍ›ß AvPõμ[PøÍ öÁÎUöPõnºP.
F–4853
3
13. (a) List the various documents for registration of company.
{Ö© £vÄÖUPõÚ ÷uøÁ¯õÚ £À÷ÁÖ BÁn[PøÍ £mi¯¼kP.
Or
(b) Briefly explain the procedure of allotment of shares.
£[S JxURmkUPõÚ ö\¯À•øÓPøÍ _¸UP©õP ÂÁ›.
14. (a) State the role of secretary regarding Annual general Meeting.
Bsk ö£õx TmhzvÀ ö\¯»¯›ß £[QøÚ ÂÁ›.
Or
(b) Write a short note on voting rights of proxy.
£vÁõÍ›ß ÁõUS AvPõμ® SÔzx ]Ö SÔ¨¦ GÊxP.
15. (a) What are the importance of agenda?
{PÌa] {μ¼ß •UQ¯zxÁ[PÒ ¯õøÁ?
Or
(b) State the purposes of minutes books.
Tmk |hÁiUøP £v÷Ámiß £¯ß£õkPøÍ ÂÁõv.
Section C (3 10 = 30)
Answer any three questions.
16. Explain the different types of secretaries in Indian companies.
C¢v¯ {Ö©[PÎß Põn¨£k® ö\¯»õͺPÎß ÁøPPøÍ ÂÁ›.
F–4853
4
17. Discuss the duties of secretary regarding promotion of company.
{Ö© E¸ÁõUPzvÀ ö\¯»õÍ›ß £oPøÍ ÂÁõv.
18. What are the procedure for allotment of shares?
£[S JxURmkUPõÚ |øh•øÓPÒ ¯õøÁ?
19. Write the role of chairman of company meeting.
{Ö© Tmh[PÎÀ uø»Á›ß £[QøÚ GÊxP.
20. State the various types of resolutions.
wº©õÚ[PÎß £À÷ÁÖ ÁøPPøÍ ÂÁõv.
——————
F–4854
U.G. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Commerce
Allied – SECRETARIAL PRACTICE – II
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Part A (10 2 = 20)
Answer all questions.
1. Who is a member?
EÖ¨¤Úº GߣÁº ¯õº?
2. What is exclusion of member?
EÖ¨¤Úº }UP® GßÓõÀ GßÚ?
3. What is Company Management?
{ÖÁÚ ÷©»õsø© GßÓõÀ GßÚ?
4. Who is Auditor?
uoUøP¯õͺ GߣÁº ¯õº?
5. What is periodic return?
Põ» £v÷Ák GßÓõÀ GßÚ?
6. What is Report?
AÔUøP GßÓõÀ GßÚ?
Sub. Code 7BCOA2
F–4854
2
7. What is dividend?
£[Põuõ¯® GßÓõÀ GßÚ?
8. What is Reserve?
Põ¨¦ GßÓõÀ GßÚ?
9. What is Winding up?
{ÖÁÚ Pø»¨¦ GßÓõÀ GßÚ?
10. What is Registered company?
£vÄØÓ {ÖÁÚ® GßÓõÀ GßÚ?
Part B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) What are the modes of appointment of Membership?
EÖ¨¤Úº ÷\ºUøPUPõÚ •øÓø©PÒ ¯õøÁ?
Or
(b) What do you know about termination of a member?
EÖ¨¤Úº ÂÍUS Gߣx SÔzx }º AÔÁx ¯õx?
12. (a) State the qualifications of Director.
C¯US|›ß uSvPøÍ ÂÁ›.
Or
(b) Write the rights of an auditor.
uoUøP¯›ß E›ø©PøÍ GÊxP.
F–4854
3
13. (a) List out the various types of returns.
£v÷ÁkPÎß £À÷ÁÖ ÁøPPøÍ £mi¯¼kP.
Or
(b) What are the needs for special notice?
]Ó¨¦ AÔ¨¤ß ÷uøÁPÒ ¯õøÁ?
14. (a) State the basic rules for declaration of dividend.
£[Põuõ¯ AÔ¨¦UPõÚ Ai¨£øh ÂvPøÍ ÂÁ›.
Or
(b) Write a short note on Bonus shares.
E£› £[SPÒ SÔzx ]Ö SÔ¨¦PÒ GÊxP.
15. (a) What are the powers of Liquidator?
Pø»¨£õÍ›ß AvPõμ[PÒ ¯õøÁ?
Or
(b) What are the reasons by Member’s Voluntary winding?
EÖ¨¤ÚºPÎß {ÖÁÚ Pø»¨¦UPõÚ Põμn[PÒ
¯õøÁ?
Part C (3 10 = 30)
Answer any three questions.
16. Explain the powers and liability of members.
EÖ¨¤ÚºPÎß AvPõμ[PÒ ©ØÖ® ö£õÖ¨¦PøÍ ÂÁ›.
17. Discuss the duties of auditor.
uoUøP¯›ß £oPøÍ ÂÁõv.
F–4854
4
18. State the different types of reports.
AÔUøPPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.
19. What are the kinds of dividends?
£[Põuõ¯zvß ÁøPPÒ ¯õøÁ?
20. List out the role of Liquidator for winding up of company.
{ÖÁÚ Pø»¨¤À Pøͨ£õÍ›ß £[SPøÍ £mi¯¼kP.
————————
F–5061
U.G. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Commerce
ALLIED – FINANCIAL ACCOUNTING – I
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all the questions.
1. What is Book – Keeping?
PnUQ¯À GßÓõÀ GßÚ?
2. What is a Journal?
SÔ¨÷£k GßÓõÀ GßÚ?
3. What do you meant by Sale book?
ÂØ£øÚ Hmøh £ØÔ }º AÔÁÚ ¯õx?
4. What is Petty Cash Book?
]À»øÓ öμõUP Hk GßÓõÀ GßÚ?
5. What is Pass Book?
ö\À÷»k GßÓõÀ GßÚ?
6. What do you mean by Bank Reconciliation?
Á[Q \›Pmk £mi¯À £ØÔ }º AÔÁx ¯õx?
Sub. Code 7BCOA3
F–5061
2
7. What is Error?
¤øÇ GßÓõÀ GßÚ?
8. What is rectification?
¤øÇ v¸zu® GßÓõÀ GßÚ?
9. What are the outstanding expenses?
öPõk£h÷Ási¯ ö\»ÄPÒ Gߣx ¯õx?
10. What do you mean by depreciation?
÷u´©õÚ® £ØÔ }º AÔÁx ¯õx?
Section B (5 5 = 25)
Answer all the questions, choosing either (a) or (b).
11. (a) What do you mean by Balance of account? Explain it.
C¸¨¦ Põmk® PnUS }º AÔÁÚ ¯õx? ›ÁõP ÂÁ›.
Or
(b) Journalise the following transactions and post them in the journal.
(i) Mr. X Commenced business with Rs. 1 ,00,000 as capital.
(ii) Purchased goods worth Rs. 50,000 from S.A. Brothers
(iii) Sold Goods on credit to subiksha for Rs. 12,000
(iv) Received cash of Rs.11,900 from subiksha in full settlement of their account
(v) Purchased furniture for Rs. 10,000 by cash from JFA Home Appliances
F–5061
3
¤ßÁ¸® ÂÁμ[Pμ¸¢x SÔ¨÷£miøÚ £vÄ ö\´P.
(i) v¸ X öuõÈÀ öuõh[P •uÀ öPõskÁ¢ux
¹. 1,00,000
(ii) S.A. ¤μuºì GߣÁ›hª¸¢x ¹. 50,000
©v¨¦øh¯ ö£õ¸mPÒ öPõÒ•uÀ
ö\´¯¨£mhx.
(iii) PhÝUS _¤UåõÄUS ÂØ£øÚ ¹. 12,000
(iv) _¤UåõÂhª¸¢x ¹. 11,900 ö£ØÖU öPõsk
PnUS wºUP¨£mhx.
(v) JFA £ºÛa\›hª¸¢x ¹. 10,000 ©v¨¦øh¯
AøÓP»ß öμõUPzvØS Áõ[P¨£mhx.
12. (a) Mention the benefits of maintaining subsidiary books?
xøn ¦zuP[PøÍ £μõ©›¨£uß |ßø©PøÍ
SÔ¨¤kP.
Or
(b) With the help of the following transaction, Prepare cash Book
2017 July
Rs.
1. Cash in Hand 5,000
4. Rent Paid 2,000
6. Interest received 3,000
15. Cash Purchases 4,000
25. Cash Sales 8,000
30. Salaries Paid 2,000
F–5061
4
¤ßÁ¸® £›ÁºzuøÚ Eu²hß öμõUP Hmøh u¯õ›UP.
2017 áúø»
¹.
1. øP°¸¨¦ öμõUP® 5,000
4. ÁõhøP ö\¾zv¯x 2,000
6. Ámi ö£ØÓx 3,000
15. öμõUP öPõÒ•uÀ 4,000
25. öμõUP ÂØ£øÚ 8,000
30. \®£Í® ö\¾zv¯x 2,000
13. (a) Explain the need for Bank Reconciliation Statements.
Á[Q \›Pmk £mi¯¼ß ÷uøÁPøÍ ÂÍUSP.
Or
(b) On 31.12.2017, the cash book showed a balance of Rs. 1,500 as cash at Bank. On comparison with the pass book the following were noted:
(i) Cheques issued for Rs. 185, Rs. 100 and Rs. 175 has not been presented for payments.
(ii) Cheques deposited of Rs. 410 into the bank has not been cleared.
Prepare a bank reconciliation statement to show the balance as per pass book.
31.12.2017 AßÖ öμõUP Hmiߣi C¸¨¦ ¹. 1,500 Á[Q C¸¨¦. ö\À÷»miߣi J¨¤køP°À ¤ßÁ¸Áx SÔ¨¤hzuUPx.
(i) Põ÷\õø» ÁÇ[Q¯x ¹. 185, ¹. 100 ©ØÖ® ¹. 175 BÚõÀ £n® ö\¾zu¨£hÂÀø».
(ii) Põ÷\õø» ö\¾zv¯x ¹. 410 BÚõÀ Á[Q°À wºUP£hÂÀø».
ö\À÷»miß £i C¸¨¤øÚ Á[Q \›Pmk £mi¯À ‰»® u¯õ›UP.
F–5061
5
14. (a) Explain the classification of errors.
¤øÇPÎß ÁøPPøÍ ÂÁ›.
Or
(b) Rectify the following errors
(i) The returns outward book was undercast by
Rs. 55.
(ii) A Purchase from Rajan for Rs. 555 was
entered in the invoice book as Rs. 55.55
(iii) Interest received from Gopalan Rs. 25 for loan
given to him is credited to Gopalan’s account
instead of interest on loan account.
(iv) A sale of old furniture amounting to Rs. 75
had been credited to sales account.
¤ßÁ¸® ¤øÇPøÍ \›ö\´¯Ä® :
(i) Á¸©õÚ® öÁΨ¦Ó ¦zuP® ¹. 55 BÀ
SøÓUP¨£mhx.
(ii) μõáÛhª¸¢x ¹. 555 US Áõ[SuÀ Âø»¨
£mi¯À ¦zuPzvÀ ¹. 55.55 GÚ
EÒÎh¨£mhx.
(iii) AÁ¸US ÁÇ[P¨£mh PhÝUPõP ÷Põ£õ»ß
¹. 25 C¼¸¢x ö£Ó¨£mh Ámi Phß PnUQÀ
ÁmiUS £v»õP ÷Põ£õ»ß PnUQÀ ÁμÄ
øÁUP¨£kQÓx.
(iv) £øǯ uÍÁõh[PÒ ÂØ£øÚ ¹. 75
ÂØ£øÚUS PnUQÀ ÁμÄ øÁUP¨£mkÒÍx.
F–5061
6
15. (a) What are the differences between Fixed Assets and Current Assets?
{ø»aö\õzxPЮ, |h¨¦a ö\õzxPÐUPõÚ
÷ÁÖ£õkPÒ ¯õøÁ?
Or
(b) Pass journals entries to record the followings while preparing the final accounts
(i) Closing stock valued at Rs. 26,000.
(ii) Salary outstanding Its. 5,000.
(iii) Insurance Paid in advance Rs. 2,500.
(iv) Debtors in Trial balance is Rs. 60,000. Provide 5% discount on debtors and 10% for bad debts provision.
CÖv PnUøP u¯õº ö\´²® ÷£õx ¤ß öuõhº
£uÂPÐUS SÔ¨÷£k u¸P.
(i) CÖv \μUQ¸¨¦ ¹. 26,000
(ii) öPõk£hõ÷Ási¯ \®£Í® ¹. 5,000
(iii) •ßTmi ö\¾zv¯ Põ¨¥k ¹. 2,500
(iv) C¸¨£õ¯Âߣi PhÚõÎ ¹. 60,000. 5%
PhÚõÎ «x uÒУi JxUS ©ØÖ® 10% ÁõμõI¯U Phß JxUSP.
Section C (3 10 = 30)
Answer any three questions.
16. Discuss the advantage of a Trial Balance.
C¸¨£õ´Âß |ßø©PøÍ ÂÁõvUP.
F–5061
7
17. Prepare a petty cash book on the imprest system for the following transactions
2017 May Rs.1 Received 300 for petty cash from Head cashier 2 Paid Bus fare 15 3 Paid carriage fare 8 7 Paid Postage stamps 15
10 Paid Wages for casual labour 18 15 Paid for stationery 12 16 Rickshaw fare 6 19 Repairs to Chairs 45 20 Paid Train fare 12 22 Postage and telegram 33 25 Rickshaw Charges 9 27 Carrige fare l5 30 Refreshment to customers 15
¤ßÁ¸® £›ÁºzuøÚPøÍ öPõsk ]À»øμ öμõUP £mi¯ø» u¯õ›UP.
÷© ¹.
1 Põ\õÍ›hª¸¢x ö£Ó¨£mh ]À»øμ öμõUP® ö£ØÓx 300
2 £¯n Pmhn® ö\¾zv¯x 15
3 Ási Pmhn® ö\¾zv¯x 8
7 Ag\À •zvøμ Pmhn® ö\¾zv¯x 15
10 \õuõμn EøǨ£õ͸US Fv¯® ÁÇ[Q¯x 18
15 GÊx¨ö£õ¸mPÒ ö\»Ä ö\¾zv¯x 12
16 ›Uåõ Pmhn® 6
19 |õØPõ¼ £Êx£õº¨¦ ö\»Ä 45
20 μ°À Pmhn® ö\¾zv¯x 12
22 Ag\À ©ØÖ® u¢v 33
25 ›Uåõ Pmhn® 9
27 Ási Pmhn® l5
30 ÁõiUøP¯õ͸US ÁÇ[Q¯ EnÄ 15
F–5061
8
18. On 31st December 2017 the pass book of Mr. Murali's current account showed a credit balance of Rs 10,000. Prepare a Bank Reconciliation Statement with the following information.
(a) Mr. Murali issued a cheque for Rs.300 on 25.12.2017 but this was not presented for payment till 31.12.2017.
(b) A cheque for Rs. 200 drawn on Avinash has not been presented for payment.
(c) Cheque for Rs. 285 paid into bank but not yet cleared.
(d) In the pass book, bank charge of Rs. 25 was recorded.
(e) Cheque for Rs.800 credited in the pass book on 28.12.2007 not entered in cash book until 15th January 2018.
(f) The debit side of the cash book (Bank Column) has been underecast by Rs. 300.
31. i\®£º 2017, v¸. •μ롧 |h¨¦ PnUQß Á[Q ö\À÷»miߣi ÁμÄ C¸¨£õP ¹£õ´. 10,000 Põmi¯x. ¤ßÁ¸® ÂÁμ[PøÍ öPõsk Á[Q \›Pmk£mi¯ø» u¯õ›.
(A) 25.12.2017 À •μÎ AÎzu Põ÷\õø» ¹. 300, 31.12.2017 Áøμ Á[Q°À £n©õUP£hÂÀø».
(B) AÂ÷ÚåõÀ GÊu¨£mh Põ÷\õø» ¹. 200 CxÁøμ £n©õUP¨£hÂÀø».
(C) ¹. 285 UPõÚ Põ÷\õø» Á[Q°À ö\¾zu¨£mk £n©õUP¨£hÂÀø».
(D) ö\À÷»miߣi Á[QPmhn® ¹. 25 £v¯¨£mkÒÍx.
(E) 28.12.2017 Põ÷\õø» ‰»©õÚ ¹. 800 ö\À÷»miÀ ÁμÄ øÁzx® 15.1.2018 Áøμ öμõUP HmiÀ £vÄö£ÓÂÀø».
(F) öμõUP HmiÀ £ØÖ £Sv°À ¹. 300 Á[Q £zv°À SøÓÁõP Põmh¨£mkÒÍx.
F–5061
9
19. In taking out a trial balance, book - keeper finds that the
total of credit side exceeds the debit side by Rs. 424.25.
He places the difference in a suspense a/c.
(a) The monthly total of returns inwards Rs.400 was
not posted.
(b) An item of ks.53 has been debited to a personal A/c
as Rs. 35.
(c) A discount of Rs. 12.53 allowed to a customer has
been credited to his A/c as Rs.8.78.
(d) The total of purchases book has been short by Rs. 10
PnUS £μõ©›¨£õͺ C¸¨£õ´Âß ÷£õx ÁμÄ £Sv°À
¹. 424.25 AvP©õP EÒÍx. ÷ÁÖ£õmk öuõøPø¯ AÁº
A|õ©zx PnUQÀ DkQÓõº.
(A) ©õu¢vμ EÒv¸¨£® ¹. 400 £v¯ÁõP £hÂÀø».
(B) ¹. 53 uÛ|£º PnUQÀ £ØÖ £Sv°À 35 BP
Põmh¨£mkÒÍx
(C) ÁõiUøP¯õ͸US AÎzu uÒУi ¹. 12.53
AÁ¸øh¯ ö\õ¢u PnUQÀ ¹. 8.78 BP ÁμÄ
øÁUP¨£mkÒÍx.
(D) öPõÒ•uÀ Hk ¹. 10 SøÓÁõP EÒÍx.
20. From the following balances which were taken from the books of Maharaja, Prepare trading and Profit and Loss Account for the year ending 31st December 2018 and the balance sheet as on the date;:
Rs. Rs.
Capital 1,05,000 Rent 11,130
Building 58,800 Drawing 1,950
F–5061
10
Machinery 27,750 Salary 3,330
Debtors 21,000 Discount(Dr) 600
Mis. Expenses 2,400 Stock (Opening) 49,500
Sales 1,90,500 Bills Payable 15,000
Purchases 1,40,550 Cash in hand 14,400
Wages 7,500 Returns Outward 330
Telephone Charges 570 Returns inwards 1,350
Sundry Creditors 30,000
Adjustments: Closing Stock was Rs. 54,630
©íõμõáõ AÁºPÎß C¸¨¦PøÍ öPõsk 31. i\®£º 2018 |õøͯ ¯õ£õμ C»õ|mh PnUS ©ØÖ® C¸¨¦{ø»U SÔ¨ø£ u¯õ›UP.
¹. ¹.
•uÀ 1,05,000 ÁõhøP 11,130
Pmih® 58,800 Gk¨¦ 1,950
C¯¢vμ® 27,750 \®£Í® 3,330
PhÚõÎ 21,000 uÒУi (£) 600
öuõhUP ö\»ÄPÒ 2,400 öuõhUP \μUQ¸¨¦ 49,500
ÂØ£øÚ 1,90,500 ö£ÖÁuØS›¯ ©õØÖa^mkPÒ 15,000
öPõÒ•uÀ 1,40,550 øP°¸¨¦ öμõUP® 14,400
T¼ 7,500 öÁÎzv¸¨£® 330
öuõø»÷£] Pmhn® 570 EÒv¸¨£® 1,350
£Ø£» PhÜ¢÷uõº 30,000
\›Pmk. CÖv \μUQ¸¨¦ 54,630.
————————
F–5062
U.G. DEGREE EXAMINATION, APRIL 2021 &
Supplementary/Improvement/Arrear Examinations
Commerce
Allied – FINANCIAL ACCOUNTING - II
(CBCS – 2017 onwards)
Time : 3 Hours Maximum : 75 Marks
Section A (10 2 = 20)
Answer all the questions.
1. Define Average due date.
\μõ\› uÁøn |õÒ Áøμ¯ÖP.
2. What is interest?
Ámi GßÓõÀ GßÚ?
3. What is legacy?
Legacy GßÓõÀ GßÚ?
4. What do you meant by Donations?
|ßöPõøhPÒ Gߣøu £ØÔ }º AÔÁx ¯õx?
5. What do you meant by self balancing system?
uõ÷Ú \›Pmk® •øÓ £ØÔ }º AÔÁx ¯õx?
6. What is Creditor ledger?
PhÜ¢÷uõº ÷£÷μmk GßÓõÀ GßÚ?
Sub. Code 7BCOA4
F–5062
2
7. What is Net worth method?
{Pμ ö\õzx•øÓ GßÓõÀ GßÚ?
8. Who is Debtor?
PhÚõÎ GߣÁº ¯õº?
9. Define Depreciation.
÷u´©õÚ® Áøμ¯ÖUP.
10. What do you meant by obsolescence?
ÁÇUöPõÈÄ £ØÔ }º AÔÁx ¯õx?
Section B (5 5 = 25)
Answer all questions, choosing either (a) or (b).
11. (a) Explain the uses of red ink interest.
]P¨¦ ø© Ámi°ß £¯ß£õkPøÍ ÂÁ›.
Or
(b) Kamal purchases a motor cycle on hire purchase system. The total cash price is Rs. 15,980, Payable Rs. 4,000 down and three installments of Rs. 6,000, Rs. 5,000 and Rs.2,000 at the end of first. Second and third year respectively. Interest is charged at 5% pa. You are required to calculate interest paid by the hirer each year.
P©À J¸ ÷©õmhõº ø\UQøÍ ÁõhøP öPõÒ•uÀ •øÓ°À Áõ[QÚõº. ö©õzu öμõUP ©v¨¦ ¹. 15,980 BS® AvÀ EhÚi £n©õP ¹. 4,000•® ‰ßÖ uÁøn¯õP •øÓ÷¯ ¹. 6,000, ¹. 5,000 ©ØÖ® ¹. 2,000 ö\¾zu ÷Ási¯x. BskUS 5 \uÃu® Ámi PnUQh¨£k®. Áõ[Q¯Áº JÆöÁõ¸ BskUS® ö\¾zu ÷Ási¯ Ámi°øÚ PnUQkP.
F–5062
3
12. (a) State the difference between receipts and payments and Income and expenditure account.
ö£ÖuÀ ö\¾zuÀ PnUQØS® Á¸Áõ´ ö\»ÂÚ PnUQØS©õÚ ÷ÁÖ£õkPÒ ¯õx?
Or
(b) Subscription for the year 2010 received was Rs. 15,000. This includes Rs. 1,500 for the year 2009. Subscription outstanding for the year 2010 was Rs. 5,000. How much is credited to income and expenditure account for the year 2010.
2010 À ö£ØÓ \¢uõ ¹. 15,000. AvÀ ¹. 1,500. 2009® BsiØS›¯x®, 2010À öPõk£h÷Ási¯ ¹. 5,000•® Cøn¢xÒÍx. 2010 Bsiß Á¸Áõ´ ö\»ÂÚ PnUQÀ GÆÁÍÄ ÁμÄ øÁUP¨£k® GÚ PshÔP.
13. (a) Discuss the uses of general ledger.
ö£õx ÷£÷μmiß £¯ß£õkPÒ ¯õøÁ?
Or
(b) Put out the procedure of creditor ledger.
PhÚõÎPÒ ÷£÷μk u¯õ›US® •øÓPøÍ GÊxP.
14. (a) Explain the Limitations of single entry.
JØøÓ £vÄ •øÓ°ß SøÓ£õkPøÍ ÂÁ›.
Or
(b) Calculate the capital at the beginning of the year Rs.
Capital at the end of the year 35,000
Drawings during the year 5,000
Capital introduced during the year 2,500
Profit during the year 10,000
F–5062
4
BsiØS›¯ öuõhUP •uø» PshÔP.
¹.
Bsk CÖv •uÀ 35,000
CÆÁõskUPõÚ Gk¨¦PÒ 5,000
CÆÁõsk Dmh •uÀ 2,500
CÆÁõskUPõÚ C»õ£® 10,000
15. (a) Discuss the various cause of depreciation.
÷u´©õÚzvØPõÚ £À÷ÁÖ Põμn[PøÍ ÂÁõv.
Or
(b) A machine is purchased for Rs. 12,500. The useful life is 10 years and at the end of the life the scrap value would be Rs. 250 Find out the amount and the rate of depreciation.
J¸ C¯¢vμ® ¹.12,500 US Áõ[P¨£mhx. Auß ÁõÌÄ |õÒ 10 BskPÒ. Aaö\õzvß GÔ©v¨¦ ¹. 250 GÚU öPõsk ÷u´©õÚ öuõøP ©ØÖ® ÷u´©õÚ ÂQzuøu PnUQkP.
Section C (3 10 = 30) Answer any three questions.
16. Describe the advantages of Product method.
EØ£zv •øÓ°ß |ßø©PÒ ÂÁ›.
17. From the ultra club's receipt and Payment Account for 2017, Prepare Income and Expenditure Account.
Receipts Rs. Payments Rs.
To Balance b/d 1,200 By Investments 10,000
To Subscriptions 15,300 By Sports Equipment 3,500
To Sale of Newspaper 300 By Rent 1,000
To Donation for buildings 10,100 By cost of entertainment 10,100
To Sale of Furniture 600 By Mis Expenses 800
By Balance c/d 2,100
27,500 27,500
F–5062
5
Investments consisted of 4% Govt. loan and were
purchased on 1.1.2017. subscription includes Rs. 700 for
2016 and Rs. 200 for 2018. Subscription for 2017 still
receivable were Rs.l,500 but of these Rs. 200 were
considered doubtful.
AÀmμõ QÍõ¤ß 2017 B® BskUPõÚ ö£ÖuÀ ö\¾zuÀ
PnUQ¼¸¢x Á¸Áõ´ ö\»ÂÚ PnUøP u¯õ›UP.
ö£ÖuÀPÒ ¹. ö\¾zuÀPÒ ¹.
C¸¨¦ Q/öPõ 1,200 •u½kPÒ 10,000
\¢uõ 15,300 Âøͯõmk \õuõÚ[PÒ 3,500
ö\´vzuõÒ ÂØÓx 300 ÁõhøP 1,000
PmihzvØPõÚ |ßöPõøh 10,100 ÷PÎUøP ö\»Ä 10,100
AøÓP»ß ÂØÓx 600 ]À»øÓ ö\»ÄPÒ 800
C¸¨¦ Q/C 2,100
27,500 27,500
1.1.2017À Áõ[Q¯ 4 \uÃu Aμ_ Phß •u½kPÍõP EÒÍx.
CÆÁõskUPõÚ \¢uõÂÀ 2016ØS›¯x ¹. 700® ©ØÖ®
2018ØS›¯x ¹. 200 BS®. 2017US›¯ ¹. 1,500UPõÚ
\¢uõ CxÁøμ ö£Ó£hÂÀø» CvÀ ¹. 200
\¢÷uPzvØS›¯uõP P¸u¨£kQÓx.
18. Describe the limitations of self balancing system.
uõ÷Ú \›Pmk® •øÓ°ß SøÓ£õkPøÍ ÂÁ›.
F–5062
6
19. From the following facts you are required to calculate total sales
Rs.
Bills Receivable (Opening) 23,400
Debtors (Opening) 92,400
Bills Receivable enchased 62,700
Cash receivable from Debtors 2,10,000
Bad debts 8,400
Return inward 26,100
Bills receivable dishonored 5,400
Bills receivable (closing) 18,000
Debtors (Closing) 76,500
Cash sales 1,22,700
¤ßÁ¸® ÂÁμ[Pμ¸¢x ö©õzu ÂØ£øÚø¯ }º PshÔP.
¹.
ö£ÖÁuØS›¯ ©õØÖa^mkPÒ(öuõhUP®) 23,400
PhÚõÎ (öuõhUP®) 92,400
ö£õÖÁuØS›¯ ©õØÖ^mk £n©õUP¨£mhx 62,700
PhÚõΰhª¸¢x ö£Ó ÷Ási¯ öμõUP® 2,10,000
ÁμõhUPhß 8,400
EÒv¸¨£® 26,100
AÁ©vUP¨£mh ö£ÖÁuØS›¯ ©õØÖa ^mk 5,400
ö£ÖÁuØS›¯ ©õØÖa^mkPÒ (CÖv) 18,000
PhÚõÎ (CÖv) 76,500
öμõUP ÂØ£øÚ 1,22,700
F–5062
7
20. A second had machine was purchased on 1.1.2014 for Rs. 40,000 and repair charges amounted to Rs. 6,000. It was installed at a cost of Rs. 4,000. On 1st July, 2015 another machine was purchased for Rs. 26,000. On 1st July 2016 the first machine was sold for Rs. 30,000 and on the same date a new machine was bought for Rs. 25,000. Prepare Machinery Account for 3 years assuming the rate of depreciation is 10% P.a. under Straight Line method and the amounts are closed on every 31st December.
1.1.2014 À ¹. 40,000zvØS £øǯ C¯¢vμ® Áõ[Q¯x ©ØÖ® ¹. 6,000 £Ê£õº¨¦ ö\»ÂØS® ¹. 4,000 ö£õ¸zxu¾US® ö\»Âh¨£mhx. 01 áúø» 2015 AßÖ ¹. 26,000zvØS ©ØöÓõ¸ C¯¢vμ® Áõ[P¨£mhx.01 áúø» 2016À •u»ÁõuõP Áõ[P¨£mh C¯¢vμ® ¹. 30,000zvØS ÂØUP¨£mhx . A÷u |õÒ ¹. 25,000 ¦v¯ C¯¢vμ® Áõ[Q¯x. 10 \uÃu ÷|º÷Põmk •øÓ ÷u´©õÚ •øÓ°À JÆöÁõ¸ Bsk® 31 i\®£›À PnUS •i¨£uõP öPõsk ‰ßÖ BskPÐUS›¯ C¯¢vμ PnUøP u¯õ›UP.
————————