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ACCOUNTING - B. COM I
Max. Time: 3 Hours (Regular and Private) Max. Marks: 100
Note: Attempt any FIVE questions. All questions carry equal marks.
st
Q.1 The following trial balance furnished by M/s Bilal Traders for the year ended Dec 31 2018:
Debit Credit
Cash Rs. 10,000 Rs.
Account Receivable 20,000
Allowance for bad debt 750
Merchandise inventory (01-01-2018) 22,500
Unexpired advertising 6,000
Building 40,000
Allowance for depreciation (B) 4,000
Accounts payable 9,000
Machinery 20,000
Allowance for depreciation (M) 2,000
Gross Sales 130,000
Sales discount 2,500
Capital-Bilal 85,000
Gross purchases 100,000
Salaries expense 12,500
Carriage in 4,000
Sales return and allowance 5,000
Purchase discount 3,000
Store supplies 7,500
Rent expense 17,500
Prepaid insurance 5,000
Bank loan 38,750
Supplementary Data for Adjustment for the year ended Dec 31st, 2018:
i) 20% advertising is still prepaid.
ii) Outstanding commission income Rs. 8000.
iii) Store supplies consumed during the year 5,150.
iv) Outstanding rent Rs. 2,500.
v) Depreciation on building Rs. 4,000 and Machinery Rs. 6,000.
vi) Bad debt expense is 3% of year end account received balance.
vii) Merchandise inventory was valued Rs. 8,500.
REQUIRED
Prepare Ten Column Work Sheet. 20
Q.2 The following data relate to the accounts of M/s Noor Enterprises for the year ended Dec 31st, 2018:
i) Advertising expense paid for one year on Aug 05, 2018 Rs. 18,000 which was initially recorded as
advance advertising.
st
ii) On Oct 1 , 2018 rent income account was credited for Rs. 4,800 represent rent for the portion of office
building for the period of 10 months.
iii) The company paid Rs. 5,000 for office supplies which was initially recorded as an asset but at the end
of the year out of total office supplies, worth Rs. 3,000 was consumed.
iv) The prepaid insurance account shows a debit balance of Rs. 7,200 representing the payment of
premium for three years upto April 30, 2021.
v) An office equipment purchased on Sep 1st, 2018 having total cost of Rs 55,000 with resale value of Rs
5,000 and had an estimated useful life of 10 years. (record depreciation)
vi) The rent expense account has a balance of Rs. 9,000 which was one year rent paid in advance on May
05th, 2018.
vii) Interest is accrued on Note receivable Rs. 1,200.
viii) Interest is accrued for six months @ 12% P.a on notes payable of Rs. 5000.
ix) Bad debt expense are estimated on net credit sales of Rs. 250,000 @ 2.5%.
x) Paid salary in advance on July 1, 2018 for six months Rs. 36,000.
REQUIRED
Give adjusting and closing entries in separate journals. 20
Q.3 GIVEN
Take the data from Q No. 1.
REQUIRED
a) Prepare multiple steps income Statement 10
b) Prepare classified balance Sheet 10
REQUIRED
Give Entries in General Journal from 2013 to 2019 (Show Computations). 20
REQUIRED
a) Prepare a table showing Analysis of the above accounts by age group. 12
b) Compute the Amount for Doubtful Debts applying the percentage given above. 04
c) Give the Adjusting Entry, assuming that the allowance for bad debts has a credit balance of Rs. 3750.
04
Q.7(b) The following data for the year 2018 has been collected from the books of Amjad Company:
Cost Price Retail Price
Merchandise Inventory Jan 01 80,000 1,00,000
Purchases during the year 2,20,000 3,00,000
Sales during the year 3,50,000
Sales Return and Allowance 20,000
Sales Discount 10,000
REQUIRED
Compute the amount of ending inventory by Retail Price Method. 10
REQUIRED
Using general journal forms show how the above transaction would be recorded in Voucher Register,
cheque Register and General Journal. 20
ALIGARH COLLEGIATE
CO@CHING CENTRE & C@REER BUILDING INSTITUTE
PRE – BOARD EXAMINATION 2019
According to the Syllabus of University of Karachi
Note: Attempt any TWO questions form each section. Scientific Calculator is allowed.
Q.2(a) For the points (-6, -1) & (-8, -2), find the equation of straight line and also find slope and
y-intercept of the line.
Q.2(b) For the matrices:
2 3 4 0 1 3
A = and B = 4 2 1 Find:
6 1 2
6 2 5
i) A – 3Bt ii) AB – A iii) BxA
3 1
Q.3(a) Find the inverse of the given matrix: A = . Show that A.A-1 = I.
4 6
Q.3(b) Solve the following equation by using Cramer’s Rule:
x + 3y = 10
2x - y = -8
Q.3(c) Find the values of x for which the function y = 3x2 – 2x + 50 has minima and maxima. Find the
corresponding values of y.
Q.6(a) The following data shows the production and sales of a manufacturing company
during 10 years production (in tons):
Production (in tons) x 50 58 60 62 63 65 70 74 78 80
Sales (In tons) y 44 46 47 58 40 50 49 53 65 68
REQUIRED:
i) Find the regression equations Y on X.
ii) Karl person coefficient of correlation.
iii) Coefficient of determination.
Q.6(b) Construct Laspeyre’s , Paachee’s and Fisher’s price Index numbers for the following data using
1990 as the base year:
Quantity (in Kg) Price (in Rs. Kg)
Commodity
1990 1991 1990 1991
Rice 40.00 48.00 12.00 15.00
Wheat 120.00 150.00 2.50 3.75
Ghee 25.00 30.00 16.00 20.00
Sugar 8.00 10.00 10.50 12.00
Q.8(a) Draw all possible samples of sizes 2 without replacement from the population of marks
obtained by 5 students in a statistics test: 15, 10, 7, 11, 13 to prove that E (x) = µ.
Q.8(b) Given n = 36, x = 62, s =5 find 95% confidence interval for population means.
OR
Find 90% confidence interval for the mean of normal distribution if variance is known
to be 4 and if a sample of size 8 gave the values. 9, 14, 10, 12, 7, 13, 11, & 12.
Q.8(c) Packages from a packing machine have a mass which is normally distributed with
mean 200 g and standard deviation 2 g. Find the probability that a package from the
machine weight
i) more that 203 g ii) Between 198.5 g and 199.5 g
OR
A machine is set to fill cereal boxes with a mean weight of 500 gms. of cereal per box. The
standard deviation is known to be 125 gms. A random sample of 25 filled boxes is taken and
the mean weight of cereals per box is computed as 540 grams. Is there reason to believe that
the machine is overfilling the boxes. Use α = 0.005.
Q.9(b) The number of entries made in an account receivable is a poison Random Variable with mean
of two entries per day. What is the probability that on a specified day atleast one entry will be
received?
OR
Q.9(b) A total of 200 emphysema patients entering a clinic over a one – year period were treated
with one of two drugs for a period of one week. After this period each patient’s condition was
rated as greatly improved, improved or no change. The sample results are shown here.
PATIENTS CONDITIONS
THERAPY
NO CHANGE IMPROVED GREATLY IMPROVED
Standard A 20 35 45
Experimental B 15 40 45
Test the hypothesis that the therapies and patient’s condition are independent at α = 0. 01
Q.10(a) A marked researcher believes that in a certain population the proportion of persons
preferring brands, A, B, C and D of tooth paste are 0.30, 0.60, 0.08 and 0.02 respectively. A
simple random sample of 600 persons drawn from the population shows the following
preference.
Brand A B C D
Number of persons 192 342 44 22
Do these data provide sufficient evidence to rejected the research’s belief at α = 0.01.
Q.10(b) If the probability that an individual suffers a bad reaction from injection of a given serum is
0.1, determine the probability that out of 20 individuals:
i) Exactly 3 ii) Atleast two
Q.10(c) A random sample of size 9 is drawn from a normal population with mean 82 and variance 25.
Find the probability that mean of the sample lies between 78 and 85.
OR
Q.10(c) Find Mean and Variance of the following probability distribution:
X -2 -1 0 1 2
P = (X = x) 1/12 1/4 1/3 1/4 1/12
Note: Attempt any FIVE questions, selecting TWO from Micro-Economics, TWO from
Macro-Economics and ONE from Economic System.
Q.2(a) State the definitions of Economics as given by Lionel Robbins. Discuss the economics is the study
of Scarce means and Multiple ends. 10
Q.2(b) Distinguish between Micro-Economics and Macro-Economics. How they are helpful in economic
analysis? Explain. 10
OR
Q.2(a) Describe the consumer equilibrium with the help of diagram.
Q.2(b) “Income and substitution effects are the sum of two components of Price Effect”. Explain
these effects with the help of indifference curve technique.
OR
Explain the Equilibrium of Demand and supply with the help of a suitable schedule and a
diagram. Also examine the effect of change in demand and supply condition on the equilibrium
price of a Firm under: 20
i) Market Period ii) Short Period iii) Long Period
Q.6(a) Mention the qualitative and quantitative tools of monetary policy and how these tools are helpful
for controlling the inflation and deflation problem. 10
Q.6(b) Explain Keynesian theory of Income and Employment when AD = AS and saving equal
investment.10
OR
Q.6(a) How the consumption is different from Consumption function? Also describe with the help of
table and graph the function relationship between Consumption and Income. 10
Q.6(b) Define and illustrate concept of inflationary and deflationary Gap. How does GAP can be
eliminated? Discuss.
Q.7(a) If GNP is 20,000 million rupees, depreciation cost is 10,000 million rupees, indirect taxes are
50,000 million rupees, subsidies are 80,000 million rupees then calculate the national income
at ‘Market price’ and national Income at ‘Factor Cost’.
Q.7(b) Why the result of National Product remain same either it is calculate by Total Production method
or Total Income method? 10
Q.10(a) “Economic System of Islam no doubt share some common feature of capitalism and socialism but
it has own identity”. Elaborate. 10
Q.10(b) What is the difference between Islamic Banking and Modern Banking? 10
OR
Q.10(a) In what respect Islamic Economic System is superior to Capitalism and Socialism? How the central
problems of an economy are resolved in Islamic Economic System? 10
Q.10(b) Discuss in detail the different ways of Islamic Financing. 10
OR
Describe the aims and objectives of Islamic Economic system.
ALIGARH COLLEGIATE
CO@CHING CENTRE & C@REER BUILDING INSTITUTE
PRE – BOARD EXAMINATION 2019
According to the Syllabus of University of Karachi
b) Fill in the blanks with the correct tense of the verbs given in brackets. 05
A young man________1________ (walk) into a super market in Southamton and put a few
items of food in a basket. He ________2________ (choose) a time when not many
people________3________ (shopping) in the store. He ________4________ (find) a checkout
where no one else ________5________ (wait).
f) Complete the verbs in the following sentences by adding adverbs particles. The
meaning of each verb is given in brackets. 05
i) You should cut ________ your expenses.(reduce)
ii) The meeting was called ________due to heavy down pour.(cancel)
iii) The boy accidentally knocked ________the ornament.(upset)
iv) At last he managed to work ________the answer to the problem.(calculate)
v) When registering a parcel you have to fill ________a form.(complete).
Q.7 Write a letter to the editor of a newspaper about law and order situation in Karachi.10
OR
Write a covering letter along with a C.V in response to the following advertisement:
A well-reputed company requires the services of a dynamic person who accepts the challenge
to be its successful Accounts Officer. Interested persons should send their detailed resume
latest by 31 January, 2018 to P.O. Box No.114. C/o. The Dawn Karachi.
ALIGARH COLLEGIATE
CO@CHING CENTRE & C@REER BUILDING INSTITUTE
PRE – BOARD EXAMINATION 2019
According to the Syllabus of University of Karachi
PAKISTAN STUDIES - B. COM I
Max. Time: 1 Hour 30 Minutes (Regular and Private) Max. Marks: 40
Note: Attempt any TWO questions. All questions carry equal marks.
Q.1 Describe the services of Sheikh Ahmed Sirhindi or Shah Wali Ullah for the reconstruction of
Islamic society. OR
Highlights the role of Ulema and Sufis in the development of Muslim society in South Asia.
Q.2 What are the Initial problems faced by Pakistan after its creation and how state solve those
problems?
OR
Examine the important political events during 1905 to 1947 in the history of Indo – Pak sub
continent which led to the establishment of Pakistan.
Q.3 Describe the salient features of 1973 Constitution and importance of Objective Resolution.
OR
Why Pakistan took nine years to frame its first constitution? Discuss the problems in this
Respect.
Q.4 Describe the basic principles of Foreign Policy of Pakistan. Describe the Pakistan’s Foreign
Policy on human violence in Indian occupied Kashmir.
ALIGARH COLLEGIATE
CO@CHING CENTRE & C@REER BUILDING INSTITUTE
PRE – BOARD EXAMINATION 2019
According to the Syllabus of University of Karachi
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