Tsi11Acc Tenkasi District

Common Half Yearly Examination - December 2023

o5-olo,
Time Allowed:3.00 Hours
Standard - 11
ACCOUNTANCY Maximum Marks: 90
PART -I
Answer all the questions. Choose th correct ahswer: 20x1=20
1. The root of financial system is
a) Management Accounting b) Social Accounting
c) Responsibility Accounting d) Stewardship Accounting
2. The business is liable to the proprieter of the business in respect of capital
introduced by the person according to
a) business entity concept b) Money - measurement concept
c) Dual aspect concept d) Cost concept
3. In double entry system of book keeping every business transäction affects.
a) Two sides of the same account
b) Minimum two accounts
c) Maximum three accounts
d) Same account on two different dates.
4. Errors not affecting the agreement of trial balance are
a) Errors of undercasting b)Errors of principle
c) Errors of partial omissions d) Errors of overcasting
5. If the total of the debit side of an account exceeds thé total of its credit
side. It means:
a) Nil balance b)Credit balance
c) Debit balance d) Debit and creditbalance
6. A list which contains balances of accounts to know whether the debit &
credit balances are matched is
a) Trail balance b)Journal
c) Balance sheet d) Day book
7. After the preparation of ledger the next step is the preparation of
a) Journal b)frial bàlance
c) Trading account d) Profit and loss account
8. Good will is classified as
a) A current asset b) A liquid àsset
c) A tangiable asset d) an intangiablëasset
9. Sales book is used to record
a) all credit sales of goods b) all sales of goods
c) all sales of assets and goods d) all credits sales of assets
10. Cash book is a
a) Journal proper b)Subsidiary book
c) Principal book d) Bothsubsidiary and principal book
11, A bank reconciliation statement is prepared with the help of
a) Bank statement and bank coloumn of the cash book
b) Bank stateñent
c) Petty cash book
d) Cash book
12. Purchase return book is used to record
a) returnsof assets to the supplier for which cash is not received immediately
b) returns of assets to the supplier which cash is received immediately
c) returns of goods to the supplier for which cash is not received immediately
d) none of the above
Tsi11Acc 2
3 For which of the following assets, amortization method is adopted?
a) timber b) coal
c) mineral deposits
d) patents
nount received from IDBI as alongterm loan for augmenting working capital
a) Revenue receipts
c) Capital receipt b) Capital expenditure
15. Current assets doesnot include d) Revenue expenditure
a) furniture
c) prepaid expenses b) cash
16. d) stock
Balance sheet shows the of the balances.
a) sales
C) purchases b) profitability
17. d) financial position
Carriage iwards will be shown
a) On the liabilities side
c) On b) In the training account
the assets side d) In the profit and loss account
18. Closing stock is
valued at
a) cost price or market price
b) cost price which ever is higher
c) cost price or net
d) Market price realisable value which ever is lower
19. Net profit is
a) Debited to
drawings account
b)'Debited to capital
c) account
Credited to drawing account
d) Credited to capital account
20. One of the
lihitátions
a) Versatilityr
of
computerised accounting system is
c) Storage b) System failure
d) Accuracy
PART - II
Answer'any seven questions. Question Number 30 is
21. Define accounting. compulsory.
7x2=14
22. What is meant by
23. What is meant by depreciation.
error of
24. What is a petty cash book?principle?
25. Give any twO examples of
26. Prepare furniture readymade
A/c from the followingsoftware.
Jan 1 Furniture in hand transactions.
1
Purchased furniture for cash ?1,000
20 Sold furhiture 72,000
27. Calculate the rate of depreciation ?200
Original cost of the asset under straight line method.
710,000
Estimates life of the asset
Estimated scrap value at the end 10years 2000
28. Prepare a trial
Dec 10, 2017.
balance from the following balances of
prakatheesh as on
Capital '80,000 Cash in hand
Debtörs 12800 Net profit 20,000
Drawings 8800
Machinery 4800
43200
Tsi11Acc 3
29. Give the adjusting for the folowing transaction of Gopi (sole trader) whose
Come tax 40,000 is paid by the business for the year 2017-2018.
30. Write the narration with reference to the following journal entries.
|Date LF Debit Credit?
Particulars
(1) Cash A/c Dr 2,00,000
To Chandran's capital A/C 2,00,000
(üi) Mahesh A/c Dr 40,000
To sales A/c 40,000

PART - III
Answer any seven questions. Question Number 40 is compulsory.
7%3=21
31. Discuss in detail the importance of accounting. (any 3)
32. The following balances appeared in the books of Vinoth on Jan 1, 2018.
Assets: Cash 40,000
Stock 750,000
Amount due from Raju 750,000
Machinery 740,000
Liabilities amount due to Hari 730,000
Pass opening journal entry.
33. State whether the balance of the following accounts should be placed in
the debit or credit coloum of the trial balance.
(i) carriage onwards (ii) wages
(ii)rent received (iv)capital
(v) sales (vi) sales return
34. Record the following transactions in the sales book of M/s Mohan & Co
2017.
Aug 1 Sale goods to Senthil as per invoice no. 68 for 23,000 on credit
Aug 4 Sold goods to Manias per invoice no. 74 fcr 10,500 on credit
Aug 8 Sold goods to Suresh for cash 6,500
Aug. 25 Sold goods to Kamala on credit
10 tables @1,500 each
20 chairs @ 200 each
35. Give the format of three coloum cash book.
36. An asset is purchased for 50,000. The rate of depreciation is 15% p.a.
Calculate the annual depreciation for the first two years under diminishing
balance method.
37. What are adjusting entries?
38. State the input and output devices of a computer system.
39. Distinguish between capital receipts and revenue receipts.
40. From the following details prepare under profit and loss account.
Gross profit 50,000 Interest received 2,000
Office rent 10,000 Carriage outwards 2,500
Discount allowed 12,000 General expenses 3,000
Advertisement 4,000
Audit fees 1,000
Tsii1Acc 4
PART - IV
Answer all the questions. 7x5=35
41. a) Pass adjusting entries for the
following.
)) The closing stock was valued at
5,000
ii) Outstanding salaries ? 150
ii) Insurance prepaid 150
v) ?20,000 was received in advance for
V) Accrued interest on commission
investments ? 1,000.
(OR)
b) Edwards books show the following balances.
Prepare his trading profit
& loss A/c for the year ended 31st Dec 2016 and a
date.
balance sheet on that

Debit balances Credit balances

Drawings 5,000 Capital 1,31,500
Sunday debtors 60,000 Loan @ 6% p.a
Coal gas & water 20,000
10,500 Sales 3,56,500
Returns inward 2500 Interest on investment 2,550
Purchases
2,56,000 Sundry creditors 4,000
Stock (1.1.2016) 89,700
Travelling expenses 51,250
Int. on loan paid 300
Petty cash 710
Repairs 4,090
Investment 70,000
5,50,550 5,50,550

Adjustment:
a) Closing stock was ? 1,30,000 on 31.12.2016
b) Interest on loan due for 9 months
42. a) Distinguish between journal and ledger.
(OR)
b) Enter the following transactions in
and cash is coloums.
Ashwin's cash book with disCount
2017
Oct 1 Cash balance
3 Cash sales 37,500
7 Paid to velan 33,000
15,850and discount allowed by him 150
13 Sold goods to perumal on credit
15 Cash withdrawn for personal expenses 19,200
16 Purchased goods from Subramanian on credit ?4,800
22 Paid to bank ?14,300
? 22,700
25 Cash received from perumal in fullsettlement
26 Draw a cheque for office use 19,000
27 Paid casA to krishnan ?17,500
Discount received from him 2,950
?50
Tsi11Acc 5
43. a) Find out the amount of sales from the following information.
Particular
Opening stock 20,000
Purchases less returns 70,000
Direct expenses 10,000
Closing stock 30,000
Gross profits margin (on sales) 20%
(OR)
b) Prepare analytical petty cash book of Mr. Mohan from the following
particulars under imprest system.
2017
April 1 Balance on hand 250
1 Cash received from the chief cashier 1,050
7 Paid for writing pad and registers 100
12 Paid for speed post 125
16 Refreshment expenses 250
30 Paid to Amutha in account 350
44. a) From the followinginformation, Prepare purchase book and sales book
for Nalanda Book stores.
2017
Dec 1 Bought from Uma Devi Traders. on receipt
100 Copies business satistics books @ 80 each
100 Copies Accountancy books @7150 each
Dec 7 Sold to Sridevi & Co. on credit
240 Copies business statistics books @ 90 each
250 Copies Accountancy books @ 170 each
Dec 10 Bought from Subha & Co.
40 Copis Economic books @ 50each
Less : 15% Trade discount
Dec 15 Retürned to Uma Devi Traders
10 copies of damaged accountancy book for which cash is
not received
Dec 18 Sold to Gupta Bro_ on Credit
200 Copies of Economic books @95 each
Dc 26 Returned 6 copies of Economic books to Subha & Co.
(OR)
b) Define double entry system and explain its advantages.
45. a) From the following balances of Natesan, Prepare balance sheet as on
31st Dec 2017.
Plant and Machinery 8,00,000
Land & Building 6,00,000
Furniture 1,50,000
Cash in hand 20,000
Bank overdraft 1,80,000
Debtors and Creditors 4,20,000 3,00,000
Closing stock 4,00,000
Investments (short term) 80,000
Capital 15,00,000
Drawing 1,30,000
Net profit 6,20,000

|26,00,000 26,00,000
(OR)
Tsi11Acc 6
b) From the following information, Prepare purchase book and purchase
returns book for the month of June 2017 of Emmanuel Furniture mart.
2017
Jan 1 Purchased from Balu Traders 20 chairs @ 150 each on credit
Jun 13 Bought from Subash & Co. on credit
2 Almirahs @ 3,100 each
10 tables @1,500 each
15chairs @ 200 each
Less 10% Trade discount on all items
Add : Frieght charges 220
Jun 21 Returned 2 damaged chairs to Balu Traders and Cash not
received
24 Purchased from sunrise furniture mart on credit 25 Almirahs
@1,300 each
Jun 27 Purchased from Mouli Traders on credit 10 executive tables
@3,275 each
Jun 29 Returned 3 Almirahs to Sunrise Mart and Cash not received
46. a) Prepare trading account of Akalya for the year ending 31t Dec 2016
from the following transactions.
Debit balance Credit balance
Opening stock 80,000 Purchase returns 10,000
Purchases 8,60,000 Sales returns 3,16,000
Fright inwards 52,000 Import duty on purchases 30,000
wages 24,000 Sales 1,44,000

Adjustments: SiVAkUmR, M,
i) Closing stock R1,00,000
i) Wages outstanding 12,000
iü) Fright inwards paid in advance 5,000
(OR)
b) Classify the following expenditure and receipts as capital or revenue.
i) 10,000 spent as travelling expenses of the Directors on trips
abroad for the purchase of fixed assets.
ii) Amount received from trade receivables during the year 1,25,000.
i) Amount spent on demolition of building to construct a large building
on the same site 30,000.
iv) Insurance claim received on account of a machinery damaged by
fire 75,000.
v) Loan from bank 2,50,000.
47. a) Bring out the differences between cash discount and Trade discount.
(OR)
b) Ramu brothers purchased & machine on 1t July 2016 at a cost of
?14,000 and spent 1,000 on its installation. The firm writes off
depreciation at 10% of original cost every year. The books are closed on
31* Dec every year. Give journal entries and prepare machinery account
for 2 years.
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 V11Acc Virudhunagar District Common Examinations
Common Half Yearly Examination December 2022

N Net
e t NNet
e tStandard 11

.
ai i .Time: 3.00 Hrs.
l a
la .
ii . ACCOUNTANCY Marks: 90

d aasa
s a PART A

1) Financial
. . aa d
Answer all the questions. Choose the correct answer:
P P business is ascertained on the basis of
position of a
. P
. aa
20x1 20
P
w
a) Journal
www b) Trial balance c Balance sheet d) Ledger
will last Indefinitely is
wwww
2)
ww
The concept which assumes that a
a) Business Entity b) Going concern
business

3) When money is withdrawn from bank, the bank

c) Periodicity d) Conservatism
ww account
a) Credits customer's account b) Debits customer's
thesee
c) Debits and Credits customer's account d) None of
4) The trial balance contains the balances of
a) Only personal accounts b) Only real accoun
c) Only nominal accounts d) All accounts
5) Prep. Rent is a
a) Nominal a/c b) Personal a/c c) Real a/c d) Representa've personal a/c
6) The total of the sales book is posted periodically to the credit o
a) Sales account b) Cash account
the cOmpanies are
7) Under section 128(1) of the Indian Companies Act, 2013, all
required to maintain the books of accounts according to the. basis f accounting9.
Accrual / mercantile basis
a) Cash basis b)
d) None of the above
brid or mixed basis
8) The process of finding

a) Casting b) Posting c) Jornalising u) salaicing

N Net
e t
9) Main objective of preparing ledger
N
a) Ascertain the financial position
Neet t account is too
b) Ascertain the profit or loss

.
ai i . l a
l a.
ii . the profit
c) Ascertain the financial position andaccount or loss
d) Know the balance

d
of

aasa
s a
each ledger
is a statement prepared by a trader who r ceives back from his customer
10)
the goods sold.
. P
. aa
P d c) Invoice d) Cash receipt
. P
. aa
P
11)
www
a) Credit Note

w
b) Debit Note
Customised accounting software is suitable for
wwww
ww
a) Large, medium business
c) Small, conventional business
b) Large, typical business
d) None of the above
an asset means the amount that it can fetch on sale at i
ww
12) Residual lue
of its useful life.
b) end c) middle d) nonee
a) beginning accounts siiouid

N Net
e t
13) The total of purchases book

N eet t
was
be debited in the rectifying journal entry?
N
overcast. Which of the following

.
ai i . a) Purchases account
l a
l a.
ii . b) Suspense account

c) Creditor account

da s
asaa d) None of the above
capacity in a cinema hall is
14) Amount

. P aa
P
a) Capital expenditure
. d
spent on increasing the seating
b) Revenue expenditure
None of the above
. P
. aa
P
15) GAAPs are
wwww
c) Deferred Revenue Expenditure d)
wwww
ww
a) Generally Accepted Accounting Principles
b) Generally Accepted Accounting Provisions
ww
c) Generally Accepted Accounting Policies
d) None of these of
debited to wages account is error
16) Wages paid for installation of machinery wrongly

NNet
e t a) Complete omission

N Neet t
b) Partial omission c) Duplication
account is shown in the debit column of the
d) Principle
trial balance?
.
ai i. 17) Which of the
a) Drawings account
following
l a
l a.
ii . b) Sundry creditors account

c) Capital account
d a s
a a
s a d) Bills payable account
18)
a) Compound entry
. .Paa d
If the debit and credit aspects of

P b) Single entry
transaction
a are recorded in the cash book, it
c) Contra entry
is

. P aa
P
d) Simple entry
.
19) Drawings appearing
wwww in the trial balance is
w
b) Subtracted from the purchases
www
ww
a) Added to the purchases
c) Added to the capital
20) Accrued interest on investment will be shown
ww
d) Subtracted from the capital

a) On the credit side of profit and loss account

b) On the asset side of balance sheet
c) Both (a) and (b) d) None of these
 w . w .
V11AcC
w w PART B3
Answer any Seven questions. Question No. 30 is compulsory: w w7x2 14
21) Define accounting.
22) What is meant by accounting concepts?
23) Name any two accounting packages.

N Net
e t What is debit balance?
24) Substitute
N eet t
the following statements with one word / phrase.
N
.
alai i . 25)
a) A copy of customers
l a
l a.
ii .
account issued by the bank.

b)
a s
Debit balance as per

d a a
sa bank statement.

d a
26)
aa d
Classify the following
into personal, real and nominal

.P.P to the
(a) Capital (b) Purchases
(c) Rajesh a
.P.P
(d) a d accounts.
Furniture

27)
wwww
narration
Write the with reference
www
w
following journal entries.

Date
2018,
w w
April 1
Particulars
Cash A/c
Debit ()
Dr w
w L.F
3,00,000
Credit (R)

To Shyam's Capital A/c 3,00,000

2 Cash A/Vc Dr. 50,000

N Neet t To Bank A/c

N Net
e t 50,000

.
alai i . ***

l a
l a.
ii . Eraction charges amounted
aa
Conipany purchased a Machinery for 50,000.
s

et
28) A
to
aaddaas
5,000. The useful life of the Machinery is 5 years.
Find out the amount of

aadda
ww P
depreciation under straight line method.
. . P
29) Ciosing stock7 1,00,000. Give adjusting entry. informations.
ww.P.P
i.N
Particulars
ww
30) Compute cost of goods sold from the following
ww Particulars
10,000 Indirect expenses
wwww 5,000
Opening stock
80,000 Closing stock 15,000
Purchases
Direct expenses 7,000
la
PART C

N Neet t NNeet t
Answer any Seven questions. Question No. 40 is compulsory: 7x3=21

. .
alai i 33 l l .
ii .
31) State the input and output devices of a computer system.
a a
asa
32) Distinguish between capital receipt and revenue receipt.

d as
asaa
The follwing balances appeared in the books of Vinoth on Jan. 1, 2018.

d a
Assets:
Cash
.P.
40,000; Stockaa
P d a
.P.P ad
50,000; Amount due from Ram 7 20,000; Machinery 7 40,000;

w ww w
w
w wwww
Liabilities: Amount due to Vijay 7 10,000

ww
Pass the opening journal entry and past them to
Vinoth's capital account.
d

the following errors discovered after the preparation

34) Give journal entries to rectify
of trial balance.
Pa

a) Purchases book was oOvercast by 10,000.

b) Repairs to furniture of 500 was debited to furniture account.

N Net
e t N Neet
c)A credit sales of goods to Akil for 456 was credited to his account as 654.
t ()
.
alai i . 35) Complete the accounting equation:
a .
ii
a .
Capital ()+Liabilities
w.

a)
Assets ()
45,000
a as a
sal l
25,000 ?
a
b) 1,00,000
a
.P.P d
a d ?
=1,25,000
60,000
a
.P.P
75,000 d
a d
w
w w
w
ww

10,000

wwww 25,000 wwww

d) 80,000
?
e) 60,000
+15,000
f) 25,000 the sales day book of M/s Ram & Co. a
36) From the following transactions write up
stationery merchant.
75 7 30,000
2017 Jan. 1 Sold to Anbu on credit as per Invoice No.
Sold to Jagadish 8& Co on credit as per Invoice No. 84 7 20,500

N Neet t 2
10 Sold old newspaper
N Nee
1,000t t
.
alai i . l a
l a.
ii
15 Sold to Elangovan for cash. 3,000
20 Sold to Kani

d as
&

a a
sa
Co on credit 7 6,840

d a
Particulars
. P
. aa
P d
37) From the following informations prepare Profit and Loss account.
Particulars a
.P.P ad
w ww 50,000 Interest received
ww 2,000
w wwww
Gross profit

ww
Office rent
Discount allowed
Advertisement
10,000 Carriage outwards
12,000 General expenses
4,000 Carriage inwards
2,500
3,000
7,000
Audit expénses 1,000
38) An asset is purchased for 50,000. The rate of depreciation is 15% p.a. Calculate
the annual depreciation for the first two years under diminishing balance method.,
 ww . w
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V11Acc wwww 3
39) State whether the baiances of the following accounts should be
wwww
debit on the credit column of the trial balance. placed in the

() Carriage outwards (ii) Wages

(ii) Rent received
(iv) Capital (v) Sales (vi) Purchases returns

N Net
e t NNeet t
40) Give the Golden Rules of double entry system of accounting.

.
ai i. l a
la .
ii . PART D
Answer all the questions:
41)
a assaa
Prepare the necessary subsidiary books in the books of Niranjan for the month

d
7x5 35
of February 2017.

. P
. P
2017 Feb 1 Purchased d
aagoods . P
. a
P
wwww from Mukil Traders
Goods sold to Sachin Traders on credit
wwww 12,480
15,000
ww Sold goods to Manish Traders
Sachin Traders returned goods for which cash is not
Returned goods to Manish Traders for which cash paid
12,100
1,200
ww
is not received
10 Sold 1,500
goods to Manish & Co 13,300

N Neet t
14

N N
(OR)eet
Purchased from Mukil Traders
t on credit 15,200
.
ai i . Journalise the foliowing transactions
l a
l a.
ii . R
2019 March 1
aa
Started business with cash
s

t
S
d a a s
Purchased goods for cash
d
60,000

Ne
9
. P
. aa
PPurchased goods from Raja on credit
20,000
25,000
. P
.Pa
w w ww15 Sold goods
31 Paid rent
15,000
ww ww
42) From the
Date
ww
following opening entry prepare ledger
Particuiars
ai. 1,000
ww
accounts in books of Joy.

2017, April 1 Cash A/c

F Debit (R) Credit ()
Dr 30,000
Stock A/c Dr 50,000
Shogan A/c Dr 35,000
Ram A/c
sal
15,000
Joy's Capital A/c 1,00,000,
(Balances of assets
liabilities brought forward)
(OR)
da

Preparethe trial balance from the following balances of Babu as on 31.03.2020.

Particulars Particulars
Cash in hand 7,000 Bills receivable 7,000
Sundry debtors 5,400 Sundry creditors 11,800
Pa

Salaries 6,800 Capital 25,000

Bad debts 200 45,000
Purchases

N Net
e t Opening stock 15;400
eet t Sales 50,000
43) Record the following transactions in three column cash book of Ramani for the
N N
.
ai i. a .
ii
a .
w.

month of May.
2017 May 1

aasaal l
Cash in hand
s 17,200
50,000

. P
. aa
P dd Cash at bank
Received cheque from Ramesh

. P
. a
P
ww (in full settlement of 7,000)
ww 6,500
ww

wwww 15
17
24
Bought Laptop for office use and
Withdrawn from bank
Purchased goods for cash
paid through
wwww
NEFT 21,000
9,600
12,400
Purchased goods through cheque 18,200
(OR)
and expenditures into capital and revenue.
Classify the following receipts

N Neet t N Neet t
"b) Loan borrowed from bank 7 2,50,000.
a) Sale proceeds of goods 75,000 d) Commission received 30,000.
.
ai i . )
e) Wages paid in
a a.
Sale of investment 7 1,20,000.
ii .
connection with the erection of new machinery
l l
1,400.

44) The book-keeper

d aa saa
of a firm found that the trial balance
s
was out by 7 922
and subsequently

. P
. aa
P
found the following d
(excess credit). He placed
the
errors:
amount in the suspense account

credit side of the cash book

. P
.
78 a
P not

ww ww
on the was
discount Column
i) The total of

il) wwww
posted in the ledger.
The total of purchases
to
book was short by 7 1,000.
Natarajan for 375 was entered in the sales book as ww
735.
ww
ii) A credit sale of goods 700 was entered in the purchases book.
to Mekala for
iv) A credit sale of goods entries and prepare suspense account.
are required to give rectification
Your
(OR)
 ww . ww.
wwww 4
wwww
V11AccPrepare anaiytical petty cash book from the following particulars under imprest system.
Dec. 1 Received advance amount of 2,000
2020 155
1 Paid for postages

N Net
e t 2 Paid wages for casual

N eet t
labourer
Paid travelling expenses to Manager

N
175
125
.
aai i . 3
5 Paid carriage
l a
l a.
ii . 70
9

d aa saa
Paid repairing charges of
s
furniture 100
50

aad
for office

d
use
11 Bought gum
15
. P
. aa bank
Paid repaiting charges of computer
P
300
reconciliation statement . P
. P
to find out
45) From the

w w ww
folowing info1mation, prepare
the bank statement balance as on 31st December 2017.
wwww
SI.No ww
Particulars
Balance as per Cash boook ww 15,000
1,000
Cheques deposited but not yet credited
Cheques issued and entered in the cash book before
31st December 2017 but not presented for pay1nent

N e t until that date.

Dividend directly received by the bank
N e t i,500
1,000

a i . Direct payment made by bank for rent

lai . 1,200

a(OR)

et
The fo!lowing
Sundry debtors
are
a s
the extracts from the triai balance

ad
30,000; Bad debts 5,000
a
Adjustments:
w . P w . P
ww
i.N
a)
b)
Write off further bad debts 3,000
Create 10% provision for bad and doubtful debts.
You are required to pass necessary journal entries and show hoOw these items w w
will appear in the profit and loss account and balance sheet.
46) Prepare accounting equation for the foliowing transactions.
a) Murugan commenced business with cash 80,000.
a
N Neet t b) Purchased goods for cash 7 30,000.

N Net
e t
sal
Paid salar.es by cash 7 5,000
.
aai i . d Bought goods from Kumar
l a
l a.
ii . 5,000 and deposited the money in CDM.

sa
s
e)Introduced additional capital
d aa a C.

d aad
(OR)
P aa
P
From the follcwing balances are extracted from the books of Ganesh, prepare
. . . P
.P
ww ww
da

Trading and Proftt and Loss account.

Particulars
wwww
Opening stock (01.01.2021) 8,000
Particulars
Bad debts ?
Trade expenses
1,200 wwww
Purchases 22,000 1,200
Sales 42,000 Discount allowed 600
Pa

EXpenses on purchases^ 2,,500 Commission allowed 1,700

Financial charges paid 9 500 Selling expenses 1,600

N Neet t e t t
Closing stock as 31.12.2021 was 7 4,500.u

N N e
.
aai i . a .
47 Calcuiate the amount of depreciation and also give journal entries for the first
ii
a .
w.

two
Jan
s s l l
years. The books are closed on 31st December every year.
a a
1, 2016 Payment to vendor for purchase of machinery
aa
1,40,000
Jan
Jan
. . P dd
1, 2016 Transportation cost

P aa
1, 2016 Installation cost
.P. aad
1,000

P
9,000
ww
Estimated scrap value at the end of the life
ww 45,000
ww

ww
Estimated life
ww (OR) wwww 7 years

From the following balances of Niruban, prepare balance sheets as on 31st

December, 2017.
Particulars Dr. (7) Cr. ( )
Plant and Machinery f 8,00,000

N Neet t Land and Buiiding

N Neet t 6,00,000o
.
aai i . Furniture
Cash in hand
l a
l a.
ii . 1,50,000
20,000
Bank, overdraft
d aasa
sa 1,80,000
Debtors and Creditors
.P. aa
P d
Bills receivàble and Bills payable
3,20,000
1,00,0000
2,40,000
60,000
. P
.Paad
Closing stock
wwww 4,00,000
wwww
Capital
Drawings
ww
Investments (short term) 80,000
1,30,000
ww
15,00,000
Net profit 6,20,000
26,00,000 26,00,000
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