CLP es DO NOT OPEN THIS TEST BOOKLET UNTIL YOU ARE ASKED TO DO SO T.B.C. : P-DTQ-J-DPN Test Booklet Series Serial No. 8997 TEST BOOKLET COMMERCE ‘Time Allowed : Two Hours Maximum Marks : 300 INSTRUCTIONS IMMEDIATELY AFTER THE COMMENCEMENT OF THE EXAMINATION, YOU SHOULD CHECK THAT THIS TEST BOOKLET DOES NOT HAVE ANY UNPRINTED OR TORN OR MISSING PAGES OR ITEMS, ETC. IF SO, GET IT REPLACED BY A COMPLETE TEST BOOKLET. ENCODE CLEARLY THE TEST BOOKLET SERIES A, B, C OR D AS THE CASE MAY BE IN THE APPROPRIATE PLACE IN THE ANSWER SHEET. You have to enter your Roll Number on the Test Booklet in the Box provided alongside. DO NOT write anything else on the Test Booklet. This Test Booklet contains 120 items (questions). Each item is printed both in Hindi and English. Each item comprises four responses. (answers). You will select the response which you want to mark on the Answer Sheet. In case you feel that there is more than one correct response, mark the response which you consider the best. In any case, choose ONLY ONE response for each item ~ You have to mark all your responses ONLY on the separate Answer Sheet provided. See directions in the Answer Sheet. All items carry equal marks. Before you proceed to mark in the Answer Sheet the response to various items in the Test Booklet, you have to fill in some particulars in the Answer Sheet as per instructions sent to you with your Admission Certificate. After you have completed filling in all your responses on the Answer Sheet and the examination has concluded, you should hand over to the Invigilator only the Answer Sheet. You are permitted to take away with you the Test Booklet. Sheets for rough work are appended in the Test Booklet at the end. Penalty for wrong answers : THERE WILL BE PENALTY FOR WRONG ANSWERS MARKED BY A CANDIDATE IN THE. OBJECTIVE TYPE QUESTION PAPERS. () There are four alternatives for the answer to every question. For each question for which a wrong answer has been given by the candidate, one-third (0-33) of the marks assigned to that question will be deducted as penalty. (ii) Ifa candidate gives more than one answer, it will be treated as a wrong answer even if one of the given answers happens to be correct and there will be same penalty as. above to that question. (iii) If a question is left blank, i.e., no answer is given by the candidate, there will be no penalty for that quest DO NOT OPEN THIS TEST BOOKLET UNTIL YOU ARE ASKED TO DO SO eat & : oigtet ar eat corm ga glee & fwd ya x oa Ri1, Which one of the following is the correct sequence of steps followed in accounting of transactions? (a) Classification-Source document-Summarization- Recording (6) Source document-Recording- Classification-Summarization (c) Recording-Summarization- Classification-Source document (d) Source document-Classifica- tion-Recording-Summarization 2. Match List-I with List4I and select the correct answer using the code given below the Lists : List-I List-It A. Fixed assets are 1. Going-concern valued at cost concept less depreciation B. Appending notes 2. Materiality regarding convention contingent liabilities in accounting statements C. Insignificant 3. Business entity items or events concept having an insignificant economic effect need not be disclosed D. Cash withdrawn 4. Full-disclosure by the owner to convention meet personal expenses P-DTQ-J-DPN/SA. Code + fa) A a} no 9 ) A B C D (A BC D Wa B Cc D 3. If Opening stock is Rs 10,000, Net purchases—Rs 70,000, Wages— Rs 2,500, Carriage inward—Rs 500 and Closing stock—Rs 15,000, which one of the following is the Merchandizing cost? {a} Rs 65,000 (b) Rs 83,000 (c) Rs 68,000 (d) Rs 73,000 4. Purchases equal to (a) Cost of goods sold + Closing inventory - Opening inventory (b) Cost of goods sold - Closing inventory + Opening inventory () Opening inventory + Closing inventory - Cost of goods sold (dj None of the above Pe1, saat % dare 4, fafatea # a BHU GH, Beil aT Teh oTGEA 87 (a) Wieserata wear aER (0) ta reese side fe) wiicrar-aidonactareraia wet (a) aa yeaah 2. @ Gh a gia Fike oh ‘afta & 8 faa ay ge ar edo a ae aa gh: wha wt A. fea chanfet a, arma #1, gam a yea FI aaa, fear ‘paifeea fara ora & aa A, ft ons sere F wT ees &, wae eA arr sree Et ee D. arf ao cefiom ori 4. ot fe & fe orate tag verdant shear P-DTQ-J-DPN/SA 3 7: @A B Cc D 3 204 A © D 3 92 4 41 A BC D 1 4 2 3 (a) > vo sO eo 3. af unfitrs eis 10,000 %, YR Fa 70,000 %e, Hag 2,500 %o, sam eg 500 to wm ofA Rie 15,000 %o @, at fraferian # 8 aaa wh wa- fis ome (TePerefirr Biz) 8? (a) 65,000 %e (b) 83,000 te (c) 68,000 %o (4) 73,000 4. wa aT y (@) Raa aa + afin me — smfire areas (o) Roa amd - shia weg + sential fo) anf arora + oF eet — fase oT (dy 3rd #8 aE aE [P.T.0.