F.Y. March 2016

350

Part - III

ACCOUNTANCY WITH COMPUTERIZED ACCOUNTING

Maximum : 60 Scores

General Instructions to Candidates :

Time : 2 Hours

Cool off time : 15 Minutes

• There is a 'Cool off time' of 15 minutes in addition to the writing time of 2 hrs.

• You are neither allowed to write your answers nor to discuss anything with others during the 'cool off time'.

• Use the 'cool off time' to get familiar with questions and to plan your answers.

• Read the questions carefully before answering.

• All questions are compulsory and only internal choice is allowed.

• When you select a question, all the sub-questions must be answered from the same question itse]f.

• Calculations, figures and graphs should be shown in the answer sheet itself.

• Malayalam version of the questions is also provided.

• Give equations wherever necessary.

• Electronic devices except nonprogrammable calculators are not allowed in the Examination Hall.

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K-921 1 Turn Over

1. Which one of the following is

INCORRECT?

a) Assets = Liabilities + Capital

b) Liabilities = Assets - Capital

c) Capital = Assets - Liabilities

d) Liabilities = Assets + Capital

2. When the drawee of the bill of

exchange makes the payment

before the maturity date of bell,

it is called ................

a) dishonour of bill

b) discounting of bill

c) retiring of bill

d) renewal of bill

3. Find the pair which is NOT

matched.

a) Operating system - System

Software

b) Keyboard - Mouse

c) Scanner - Output device

d) Microwave transmission -

Satellite link

K-921

1.

(1)

2.

(1)

3.

(1)

2

350

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4. Fill in the blank with suitable

data type on the basis of hint

given :

a) Name : Text

b) Birth date : ................. .

5. Which one of the following is

NOT a business transaction?

a) Bought motorcar for business

Rs. 1,00,000.

b) Paid employee's salary

Rs. 1,000.

c) Paid son's fees from business

Rs. 2,000.

d) Paid son's fees from his

personal account Rs. 2,000.

6. List any two ways m which

quarries may be created in

access.

/7, The fact that a business is

separate and distinguished from

its owner is best exemplified by

...... : . . . . . concept~

a) money measurement

b) go mg concern

c) business entity

d) cost

K-921

(1)

(1)

(2)

(1)

3

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350

(1)

(1)

(2)

(1)

Turn Over

8. Arun sold goods on credit for

Rs. 1,000 to Amal.

a) Who is the debtor m this

transaction? (1)

b) Write journal entry of this

transaction.

9. Rajanesh is a manager with great

expertise in management and

leading his firm very well. But

his expertise does not find a

place in the accounting records

of the firm.

a) Is it genuine according to the

rules of accounting?

b) State your answer with the

reason.

10. Journal and ledger are two

important books maintained in

accounting.

a) State any two differences

(1)

(1)

(2)

' between these books. (2)

b) Purchase office furniture for

Rs. 500 by cheque. The

account to be debited is ......... .

K-921

(1)

4

350

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i

Answer either question 11 or 12.

11. In every organization, a large

number of small payments of

repetitive nature are there. To

record these as a separate cash

book is maintained, is called

petty cashbook.

a) Name the person who

prepare this book.

b) What is imprest?

c) Prepare a petty cashbook

from the following

transactions of Nisha

Associates for the month

of January 2000, under

analytical firm given that

imprest amount lS

Rs. 500.

(1)

(1)

(4)

Date Details of Amount transactions (Rs.)

Jan.5 Postage 15

" 10 Refreshments 10 ....

" 12 Bus fare 20 .. ..

" 15 Courier charges 10 .. ..

" 17 Taxi fare 20 .. ..

" 19 Speed post charges 10 .. ..

" 25 Refreshments 25 .. ..

" 30 Postage 20 .. ..

OR

K-921

350

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(1)

(1)

(4)

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Turn Over

OR

12. For quite efficient and accurate

recording of business

transaction, journal lS

subdivided into Special journals.

a) List any two examples for

special journals. (2)

b) Prepare a cashbook from the

following transactions of

grace enterprises for the

month of December, 2010. (4)

Date Details of Amount

transactions (Rs.) I

Dec.1 Cash in hand 15,000

Cash at bank 10,000

... " ... 8 Purchased goods for cash 5,000

... " ... 15 Sold goods for cash 7,500

... " ... 18 Cash deposited into

bank 4,000

••• 11

••• 20 Paid rent 500

... " ... 25 Withdraw cash for

personal use 250

••• 11

••• 28 Purchased goods and payment made by cheque 1,000

••• 11

••• 29 Received commission 200

K-921 6

350

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II 29 cfbam1~d0 cfb131w® 200 ......

13. Bank reconciliation statement is

prepared to reconcile the cash

book and pass book balances on

a certain date.

a) This statement is prepared

by .......... .

b) Write any_ one cause for

difference in Passbook and

Cashbook.

c) Cashbook of Tinu shows a

bank balance of Rs. 15,000.

On com paring the cash book

and pass book the following

discrepancies were found.

i) Cheque issued to Deepa

but not yet presented for

payment of Rs. 1,000.

ii) Bank interest credited by

the bank Rs. 400.

iii) Divya, a customer

directly deposited Rs.

4,000 to firm's bank

account.

~ iv) Bank charges Rs. 100 not

entered in cash book.

Prepare bank reconcili.ation

statement.

K-921

(1)

(1)

(4)

7

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(1)

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Turn Over

14. Trial balance is a statement

prepared to check the

arithmetical accuracy of

business.

a) Name any two types of errors

which cannot be disclosed

through these statement. (2)

b) Rectify the following errors.

i) Office furniture

purchased for Rs. 5,000

was posted to purchase

account.

ii) Cash sales Rs. 2,000 was

posted as Rs. 200.

iii) Goods withdrawn by the

proprietor for personal

use Rs. 1,000 was not

recorded in the books.

15. Kannan and Sons acquired a

machine for Rs. 1,80,000 on

lQth October, 2012 and spend

Rs. 20,000 for its installation.

The firm write-off depreciation

at the rate of 10% p.a. on original

cost every year.

Draw up machinery account for

th~ first 3 years given that the

books of accounts closes on

(3)

March 31st, every year. ( 3)

K-921 8

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mo@. (3)

16. On pt January, 2015 Arya sold

goods to Adwaith for Rs. 10,000

and drew a bill of exchange for

3 months. Adwaith accepted the

bill.

In 7th February, 2015 Arya

discounted the bill with her bank

for Rs. 9,800. But on the date of

maturity of the bill, Adwaith was

unable to make the payment.

Pass the journal entries in the

books of Arya.

17. Find the 'sale' of Mr. Binesh from

the following information

provided by him for the year

(4)

ending 31st March 2013. (3)

Particulars Rs.

Closing stock 5,000

Purchases 12,500

Wages 1,000

Carriage outwards 500

Return outwards 100

Opening stock 2,500

Gross profit 10,000

K-921 9

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mlc006cm 011@&. 6T11l ml n91'1@~ oJl amnJ m

nffil®61CQJrrD cfu6)611'S@m2,cfu. ( 3)

oJlcroBoocroGnBcJO COJnJ

f'' a:~orru16m3 ... <i:@OcOO ... 5,000

nJ &-8.d CQJum) 12,500

<i:OJ~ffi)u 1,000

ce:i~ro1a:CQJ2![ 63'-o§a:ru ruJrru 500

ola:36'!10 63'-o§a:ruruJm) 100

630ili6TD16m" <i:@OcOO' 2,500

~l(f)Om) <i:lnJOn.DlR 10,000

Turn Over

350

18. Computerized accounting has 18. Q) () m Jam arr?l c:96) "O 6n516!5l316l m arr?l ~ o..J dhl11 .. g_i

many advantages over manual dbmJ~6l6Jom)ru5' arr?Jc:96)rosr@l oom n@6lo

accounting. ~Q)('Q)(Q) 6~-

a) List any two advantages of a) dbmJ~§ 6)6) () mr cu) arr?l c:96) "O 6n5100 6l o'A

computerized accounting. (2) (2) ro~ ~mmidbciO n(f)'96®6db.

b) Write any one condition that

must fulfill by an accounting b) arr?Jc:96)"06n516!5Bv o1~<J:J::>ffi§ m1ro6Yl.Jmvw

report. (1) m::>W6o m1o~OJ~R6TIS n@6l®ffi>1eJ6o

63<?>6 m16Yl.JCTW® n(f)'96®6db. (1) c) The user oriented

programme designed and c) .!l..flei Lo..J~®<ldb s::>m)c:96)6dbUO 6l.!1..l~crn

developed for performing @1me>CQJ1 @~p00c:96)6l<J:j§l~ CQJ JCTDffi

certain specific tasks are 63()()1CQJo'A6n5v ~lo..J()l(f)8Q)6d3J§()6ffi ······ • (I)

called as ........................ (1)

19. Observe the following table.

Entity ---). ?

Attribute ---). ...... ...... ...... ......

Record 201 hal male 7-2-73

a) Give a suitable entity name. (1) a) arr?J m 6 ~ w o ~<l m ::> w n(J)o'A1R1 ~o..J ro ...

b~ Write the relevant attributes ffiaITldb6db? (1)

relating to the entity. (1) b) n(f) o'A1 R 1 w 6 m ::> w1 6YlJ m" w 6l <J:l ... § ...

arr?J m 6 ~ w o ~<l m ::> w ffi'@lS16Yl.lJJ§vCTDv

n(f)'96®6db. (I)

K-921 10

20. Consider the following

information from the books of

Mr. Sidique.

a) Profit for the year Rs. 60,000

b) Additional capital introduced

by him Rs. 50, 000

c) Drawings by him this year

Rs. 30,000

d) Capital at the end of the

year Rs. 2,00,000

Find the capital contributed by

him at the beginning of the year. (3)

21. The following is the trial bal~nce

of Ammu Associates for the year

ending 31st December, 2014 and

other information relating are

given to you. Find the working

result of business and also show

the financial position of them for

the year.

K-921

(8)

11

20. Q)1~m. rru1g161J16)~ ®06)\j)o.JOCQJ6cm

mllcru1m~ oJlOJro615BcJO o.Jm1~CRlOW1&i)6cfu.

a) g:Q'TI rurocrl16)a>rm e.JO<So 60, 000 <llJo.J.

b) mmuJ1cfuQ)OmJl 6)cfu06n56 OJ cm Q)JeJWmo

50,000 <tlJo.J.

C) OJJd1®1 oJ CQQ) OCQJ (IDIDOJ CRlJ615B cfO&i)v

· n.JlcmOJell-?zl ®6cfu 30,000 mJo.J.

d) OJCOrrl100JCTUOffi6)a>rm

2,00,000 <llJo.J.

21. mm am6 mm ex rru o rru1 CA CQJ RV mr n{D cm

cru.ooo.Jma>rm16)~ M1rruo6Yl.Jro 31, 2014

am mmOJcruom1&i)6cm OJCOni16)a>rm LSCQJam

6Yl.JOeJ<iOCTU6o ffiAV mmm66Yl.JffivW

ru10Jro615l3~6o ®06)\j> ®ro6crn6. g:QOJ

~o.J~CQJocrll-?zf cru.ooo.Jma>rm16)~ Lo.Jm)®6®

OJ co crl16) arrm l nJ OJ ro (m) m n1l eJ OJ 6 0

350

(3)

cruocru~1cfuoOJcru.oCQJ6o cfu6)6n5a>rm6cfu. ( 8)

Turn Over

K-921

Trial Balance of Ammu Associates on 31-12-2014

Particulars Debit amount Credit amount

Cash in hand 10,000

Purchases 75,000

Sales -

Returns outwards -

Bad debts 500

Carriage outwards 600

Wages 6,500

Furniture 50,000

Capital -

Provision for bad debts -

Discount 500

Salaries 5,000

Commission -

Advertising 1,300

Debtors 50,000

Creditors -

Total 1,99,400

Additional information :

a)

b)

c)

d)

Closing stock is valued at Rs. 25,000.

Salary of an employee is not paid Rs. 500.

Further bad debt incurred Rs. 200.

Provision for bad debt is created at 5% on debtors.

12

-

-

1,00,000

1,000

-

-

-

-

73,000

100

-

-

5,500

-

-

19,800

1,99,400

350

c2, \