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GprlLb:3Loolfll
I ClLon$g Lo$luG uainooh :200
Time Allowed : 3 Hours ]
[Maximu Marks : 200
c)rdlq5[)r : (1) et6o6fliig e9 eor ntie q9 Lir arfluno r$orn61 zoironpn erohupenen
erflunri$g& G1e noirareq Lb. g&enLrSl6$6n gotpuggurgleiir gl6!rp&
uOSl - g/PART-A
2.
" 0' - fS di q efltUpgr
"Cpgl
er
-LLrG6.
Interegt on daawings is deducted from - _ account.
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3. 01.04.2014.
cr6;@)pur $guunure.gleinuq erri:Cl6 srein ? 10,00,000. 6r ErE
errrq o9pLb +@in@6qq 10%. 6rLq 6leg1$purgt I 60,000, 31.03.2015
e6i,rg
$lgeoouu9eb rehmr ourrg ? _.
The hial balance shows a bank loan < 10,00,000 at 10% interest
on 01.04.2014.
h*erest paid is < 60,000. Interest outstancling is f
_
on 31.03.2015.
4. paoer-, .eaf1&eos
Gp6irp _ Gp.op erarell Lb ercDp6sirLr$Lb.
Statement oI affairs method is also called as
rnetl1od.
--
5. eO 6lprru5ld zfleoLounonrfleir GlLon$p Glen$gl&eon a 5,00,000,
Jel6u(r6oLur
GungLrqeeir ? 3,50,000 6r@fl6b +461(E6b)L[] (gpl
_
csglb.
The to.tal assets of a proprieror are I 5,00,000. Hir lidbitities I 1,50,000. Tlen hjs
caprtal m the business is
7. gfO buEdil.66etr orgf ueoar 6fl6D6D < 7,00,000 o$S r eoarug eb qSrLr
machinery_ is ? 7,00,000. The toss on sate of nuchinery is
:1t"Tg"p^.t:*."
11,00,000. The book value i.rf the asset is ?
8.
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:
14. GIJ-n6flarr rLosab rf,lm oridlein /sdluGJL,JLA 61,n6ra6.
Nominal capital is the capital rnentioned in the of the comPany.
15. < 100 19os Lo$lrqoiron GO urE(g t 120 -,nO 6ler:oflu9@ Cleur u.r Lr Lr rrr6i)
.errlrLrnlCldn 6,cn6?n ,AAn rb6D6dILoLb { - "9r 5i)
If a share of I 100 is issued for ( 120, the secirdties premium on such share is
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22. ofldlpruaqgLb
er6n6.rpgl 6 6o.Eu-l6oLur gel Glon@riouu@ri.
(el) oflSlsneerrfb (g) Lorm:g (@) epe$pLb
Ali solvency ratios are expressed in tetms of :
(a) Proportion (b) Times (c) Percentage
(A ) etqr ri s@ao ru
@ernr a,9dlp$aopu 61 r ir65$gr
\'\hen A and B are sha ng profits and losses in the ratio of 3 : 2, they admit C as
a parher giving him 1/3 share of profits. This will be given by A ar1d B.
(a) fqually
@) In dre ratio of their capital
(c) ln the ratio o{ thei! profits
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-
28. .jtL-eIral6iir A- u+. pg aoarrig 5@rrBdlLUUOb Lr+
6iJr ell6npur-.1 a.r
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6Ed cpsa ?
Drawings { 50,000
Additional capital t 10,000
Opening capital < 1,00,000
Profit made during the year ? 25,000
Closing capital ?
6lLonlis -I,75,000
o,Slrir reoem Clqn&e oll$ueoor 35,000
(
Total Sales 7,75,000 Cash Saies 35,000
Sales Retum 10,000 Opening Debtors 8,000
Closing Debtors 72,000
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a2. SBsngrLn o9le!rrr s,orfl 6l $6$9l g3oror rfl 2013 onp$$$snen Glnris$
$uruurrquoior punrf[io.
(et) eosu9guq Clln6orj: t 2,500
Prepare cash budget for the monti oI January 2013 from the following information.
,{ itha and Vardtla are two parblers sha ng Prolits and losses equally. Anitha drew
regularly { 2,000 at the end oI every month during the year' Calculate interest on
dra$'ings at 10% p.a. for Anitha.
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45. (+lr) 6fO. onri$$l etorrioafleir 31.3.2012 !6i,r6opur $19nrnura,9ein Lrr+ LrELr6!,
5L6nn6rfls6iT t 57,000
efl6sr$tpdlooir:
(q 4 7,000 ornrfti ereir Gun6Glsqg5le.
(n) sl6bir6fls6ir d51 5% ornrln 6ul6 6L6i,1 ggld(q L(g6rr{i(g6.
{iii) or 6ii-6rf 66 -8g 2% peiqlurq eg {;g LO6L d gs .
915u5$51
(+) $lCqr6 6ls$pr p6irgl 6IO66o6n gE6i)DLr r$eq g:eopu9lel uqnLoft$gt
ei,g6lpni. 2AOq q -trdu 1 Lo)g-b 2010 Lon'd I I +jp-Gor-G g){ 6!6 j)
-l1
g6&r+E(9flu-r SeunrLb eleleugl prrLb oatuuflo.
1_.4.2009 31.3.2010
Clenzi.B 4gt6rrLb Clt rrm r'rr rsrcrx h
dl,n LoAl ara ri.r,n sarla.r Clsn s L6i,T rtl rorhs,n& -ortsd,Genmri { 1.000
L
er@$g]d Gsnainrrir. eiorir +5ainqeoruqab t 40,000 &rop6l GDp6Dne
@trrr i. e,eopaeueir L6gJ l0% Gp-ro 6i" -b SAgs
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She withdrew t 1,000 per morth for personai purpose. She introduced an
additional capital of { 40,000 during the financieil year. Find out t}re profit and
loss Ior the year ended on 31.3.2010. Depreciate Ftuniture by 10%.
47. 81nds$ $1ruu uLr+ur6! 6r6inpn6b 6i-6i,r6br ? etpeiir peineoLoaoir urr6D6r ? 6l[n&5$
$) iru r rrqu.lel pur rrfl66lr u u]6inlr 0$p Lb GD6oE56D6rr aJ fl 6ireLr u$Sg]s.
l\'l:rat is meant by cash budget ? Mention its advantages. List the medrod that can be
used Jor tle prepalation of the cash budget.
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51. E$r;sngtLb o6tarrTr saren& 6enairi@ r1ofl, qngn, 6r@rb a,rrnaflsafleh grgei.r
10,000
2001-2004 elb gdn r4oin Ser-,nu r nilg 12,000
I
I
opcq Ctuf pgr 1,200 1,000
4,000
I a'.rnoflLj!1eh est$,r.j rj>
Write up the Capital f, C*t"ttt A""orlrLs of the partnert Ravi ard Raja, from the
lbllowing details.
Ravi Raja
t
Capital on 01.04.2003 1,00,000 60,000
Current A/c on 01.04.2003 3,000 (Dr) 2,000 (Cr)
Drawings during 2003-2004 8,000 5,000
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lg$l - t;I/PARr^D
53. (.9) R, S, T 6r6ifp ar-rrrefl;cir 3:2: l argLi or96p$$leb $euru prrLb udi$gt
6rl$p6ni". 31.12.2004 Li pr6odrur @1guq porou& g$)uq rglehorgLong
6unpluqosh t 6lan$51rioeh
u$L-reu orofhGprri 11,000 elr16rd 32,000
ennq $$ 24,000 r$rar ou.amroflodr 10,000
grpol oan6goeh e [66]19lq 9,000
R - 45,000 6t,o$lr,b 24,000
s - 30,000
$)euLb orruLb
38,000
.T - 15,000 90,000 6loru mrr s/nr 12,000
1,25,000 1,25,000
316b 609]
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31.3.2008 31.3.2009
{
epBClguq 50,000 25,000
rofp e6leuTnresh (
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(a) R, S, T were partrrers of a fi.rm sharing prclit and loss in the ratio of 3:2:1. Their
Balance Sheet as on 31.12.2004 stood as under.
Liabilities ( Assets
Sundry Creditor 11,000 Cash at Bank 32,000
Reserve Furrd 24,000 Sundry Debtors 10,000
Capital Accounts Stock 9,000
R - 45,000 Machinery 24,000
s - 30,000 Land and Builcling 38,000
T - 15,000 90,000 Pro1it and Loss A/c -12,000
1,25,000 1,25,000
(vi) That'T' be paid t 5,000 and the balance be lransferred to bis loan a/c.
Prepare Revaluaiion Account, Paftlers Capital Accotrnts and Balance Sheet
of the reconstituted partnership.
OR
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(b) From the following details prepare Trading and Profit and Loss acco.rnt for tlre
period ended 31.3.2009 and Balance Sheet on that date.
As on 31.3.2008 As on 31.3.2009
Other Details
Drawings 20,000
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2005 ,ntrn;
LD ITIT& 3.1 qLD p[a)6nur g(}LJLr rlu]ol
u$E1 $t6nqash oJr1sl.1 6r(EU l.l66iT a
or@Lrqsoh 8,000 (9p6D 40,000
ouru8u9lci C1yn6e rir 3,400 ofl! r arar 32,000
are 6r1r&erit 13,000 ugrcu srof$Gpnri' 9,000
61661 2,000
sLL-Lri) 20,000
C)ugoupSgrflu Longgl
fLO 5,800
500
"00,1
Grnge Gleacelsch 1,600
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The following are the balances exhacted {rom the books
of Ganesh as on 31.03.2005.
Prepare Trading and prolit and Loss account for th"
y"ul ti.;;.Z"OOS or.,a u
Balance Sheet as on that date. ";;].;
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Surya Ltd. provides the following inlormation for the year ending 31 3 2006 Calculate
Gross Profit ratio, Net Plofit ratio, Opelatlng Profit ratio and OPeraLing ratio'
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6068
of March' April' May 2015 Irom the following
Prepare a caeh budget for the month
informatlon :
Adminiskation and
Selling exPenses
(
75,000 1,s0,000 1-,20,000
January
1,00,000 1,35,000 1,35,000
February
85,000 1,75,000 65,000
May 1,40,000
is < 80'000'
(i) Expected cash balance on 0103'2015
to customers'
(iO A credit pedod of one month is allowed
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6068
57, 6lf ei;i pgLoLb { 100 6)9p6 40,000 Lr rEr (g 6 6i) 6fl. Clor orfl u9 r,r5l. Glpnare
Sp6eaim-arnp Glegt$puur Gorain@rb.
o8airiarruu$$len Gunqgg] < 20
ggrri;Srrqein Glunqggl ? 50
-oOo-
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