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C B S E 	 C l a s s 	 1 1 	 A c c o u n t a n c y
T i m e 	 : 	 3 	 H o u r s ] 	 [ M a x i m u m 	 M a r k s 	 : 	 9 0
G e n e r a l 	 I n s t r u c t i o n s :
i . 	 T h i s 	 q u e s t i o n 	 p a p e r 	 c o n s i s t s 	 o f 	 t w o 	 p a r t s : 	 A 	 a n d 	 B . 	 B o t h 	 a r e 	 c o m p u l s o r y . 	 T o t a l 	 n u m b e r 	 o f
q u e s t i o n 	 i s 	 2 4 .
i i . 	 A t t e m p t 	 a l l 	 p a r t s 	 o f 	 a 	 p a r t i c u l a r 	 q u e s t i o n 	 a t 	 o n e 	 p l a c e .
P a r t 	 ' A ' 	 ( F i n a n c i a l 	 A c c o u n t i n g 	 - 	 I )
1 . 	 N a m e 	 a n y 	 t w o 	 i n t e r n a l 	 u s e r s 	 o f 	 a c c o u n t i n g 	 i n f o r m a t i o n . 	 ( 1 )
2 . 	 W r i t e 	 a n y 	 o n e 	 l i m i t a t i o n 	 o f 	 a c c o u n t i n g . 	 ( 1 )
3 . 	 N a m e 	 t h e 	 r e s e r v e 	 t h a t 	 c a n 	 b e 	 u s e d 	 i n 	 d i s t r i b u t i o n 	 o f 	 d i v i d e n d . 	 ( 1 )
4 . 	 A n 	 o l d 	 m a c h i n e r y 	 w a s 	 s o l d 	 t o 	 M a n i s h 	 f o r 	 ? 	 5 6 , 0 0 0 , 	 n a m e 	 t h e 	 b o o k s 	 i n 	 w h i c h 	 t h i s 	 e n t r y
w i l l 	 b e 	 r e c o r d e d . 	 ( 1 )
5 . 	 S h o w 	 a n 	 a c c o u n t i n g 	 e q u a t i o n 	 o n 	 t h e 	 b a s i s 	 o f 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s : 	 ( 3 )
i . 	 S t a r t e d 	 b u s i n e s s 	 w i t h 	 c a s h 	 ? 	 8 0 , 0 0 0 	 a n d 	 g o o d s 	 ? 	 7 0 , 0 0 0 .
i i . 	 W i t h d r a w 	 c a s h 	 f o r 	 p e r s o n a l 	 u s e 	 ? 	 2 0 , 0 0 0 .
i i i . 	 B o u g h t 	 f u r n i t u r e 	 f o r 	 ? 	 1 5 , 0 0 0 	 o n 	 c r e d i t 	 a n d 	 p a i d 	 s a l a r i e s 	 ? 	 3 , 0 0 0 .
6 . 	 W h a t 	 i s 	 m e a n t 	 b y 	 A c c r u a l 	 B a s i s 	 o f 	 A c c o u n t i n g ? 	 G i v e 	 a n y 	 t w o 	 a d v a n t a g e s 	 o f 	 A c c r u a l 	 b a s i s
o f 	 A c c o u n t i n g . 	 ( 1 + 2 = 3 )
7 . 	 J o u r n a l i s e 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s 	 i n 	 t h e 	 b o o k s 	 o f 	 S a u r a b h : 	 ( 3 )
i . 	 P a i d 	 ? 	 1 2 , 0 0 0 	 f o r 	 r e n t .
i i . 	 R e c e i v e d 	 ? 	 1 5 , 0 0 0 	 f r o m 	 i n s u r a n c e 	 c o m p a n y 	 a g a i n s t 	 a 	 c l a i m 	 ? 	 2 0 , 0 0 0 	 f o r 	 l o s s 	 b y 	 f i r e .
i i i . 	 P a i d 	 f o r 	 i n s t a l l a t i o n 	 o f 	 m a c h i n e r y 	 ? 	 1 7 , 0 0 0 .
8 . 	 S t a t e 	 w h e t h e r 	 t h e 	 f o l l o w i n g 	 a c c o u n t s 	 w i l l 	 i n d i c a t e 	 a 	 d e b i t 	 o r 	 c r e d i t 	 b a l a n c e : 	 ( 3 )
i . 	 D r a w i n g
i i . 	 A d v a n c e 	 R e n t 	 R e c e i v e d
i i i . 	 B a d 	 D e b t s
i v . 	 S a l e s 	 R e t u r n
v . 	 F u r n i t u r e
Page 2


C B S E 	 C l a s s 	 1 1 	 A c c o u n t a n c y
T i m e 	 : 	 3 	 H o u r s ] 	 [ M a x i m u m 	 M a r k s 	 : 	 9 0
G e n e r a l 	 I n s t r u c t i o n s :
i . 	 T h i s 	 q u e s t i o n 	 p a p e r 	 c o n s i s t s 	 o f 	 t w o 	 p a r t s : 	 A 	 a n d 	 B . 	 B o t h 	 a r e 	 c o m p u l s o r y . 	 T o t a l 	 n u m b e r 	 o f
q u e s t i o n 	 i s 	 2 4 .
i i . 	 A t t e m p t 	 a l l 	 p a r t s 	 o f 	 a 	 p a r t i c u l a r 	 q u e s t i o n 	 a t 	 o n e 	 p l a c e .
P a r t 	 ' A ' 	 ( F i n a n c i a l 	 A c c o u n t i n g 	 - 	 I )
1 . 	 N a m e 	 a n y 	 t w o 	 i n t e r n a l 	 u s e r s 	 o f 	 a c c o u n t i n g 	 i n f o r m a t i o n . 	 ( 1 )
2 . 	 W r i t e 	 a n y 	 o n e 	 l i m i t a t i o n 	 o f 	 a c c o u n t i n g . 	 ( 1 )
3 . 	 N a m e 	 t h e 	 r e s e r v e 	 t h a t 	 c a n 	 b e 	 u s e d 	 i n 	 d i s t r i b u t i o n 	 o f 	 d i v i d e n d . 	 ( 1 )
4 . 	 A n 	 o l d 	 m a c h i n e r y 	 w a s 	 s o l d 	 t o 	 M a n i s h 	 f o r 	 ? 	 5 6 , 0 0 0 , 	 n a m e 	 t h e 	 b o o k s 	 i n 	 w h i c h 	 t h i s 	 e n t r y
w i l l 	 b e 	 r e c o r d e d . 	 ( 1 )
5 . 	 S h o w 	 a n 	 a c c o u n t i n g 	 e q u a t i o n 	 o n 	 t h e 	 b a s i s 	 o f 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s : 	 ( 3 )
i . 	 S t a r t e d 	 b u s i n e s s 	 w i t h 	 c a s h 	 ? 	 8 0 , 0 0 0 	 a n d 	 g o o d s 	 ? 	 7 0 , 0 0 0 .
i i . 	 W i t h d r a w 	 c a s h 	 f o r 	 p e r s o n a l 	 u s e 	 ? 	 2 0 , 0 0 0 .
i i i . 	 B o u g h t 	 f u r n i t u r e 	 f o r 	 ? 	 1 5 , 0 0 0 	 o n 	 c r e d i t 	 a n d 	 p a i d 	 s a l a r i e s 	 ? 	 3 , 0 0 0 .
6 . 	 W h a t 	 i s 	 m e a n t 	 b y 	 A c c r u a l 	 B a s i s 	 o f 	 A c c o u n t i n g ? 	 G i v e 	 a n y 	 t w o 	 a d v a n t a g e s 	 o f 	 A c c r u a l 	 b a s i s
o f 	 A c c o u n t i n g . 	 ( 1 + 2 = 3 )
7 . 	 J o u r n a l i s e 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s 	 i n 	 t h e 	 b o o k s 	 o f 	 S a u r a b h : 	 ( 3 )
i . 	 P a i d 	 ? 	 1 2 , 0 0 0 	 f o r 	 r e n t .
i i . 	 R e c e i v e d 	 ? 	 1 5 , 0 0 0 	 f r o m 	 i n s u r a n c e 	 c o m p a n y 	 a g a i n s t 	 a 	 c l a i m 	 ? 	 2 0 , 0 0 0 	 f o r 	 l o s s 	 b y 	 f i r e .
i i i . 	 P a i d 	 f o r 	 i n s t a l l a t i o n 	 o f 	 m a c h i n e r y 	 ? 	 1 7 , 0 0 0 .
8 . 	 S t a t e 	 w h e t h e r 	 t h e 	 f o l l o w i n g 	 a c c o u n t s 	 w i l l 	 i n d i c a t e 	 a 	 d e b i t 	 o r 	 c r e d i t 	 b a l a n c e : 	 ( 3 )
i . 	 D r a w i n g
i i . 	 A d v a n c e 	 R e n t 	 R e c e i v e d
i i i . 	 B a d 	 D e b t s
i v . 	 S a l e s 	 R e t u r n
v . 	 F u r n i t u r e
v i . 	 B a n k 	 O v e r d r a f t
9 . 	 S t a t e 	 t h e 	 f o l l o w i n g : 	 ( 4 )
i . 	 D e p r e c i a t i o n
i i . 	 R e v e n u e
i i i . 	 T r a d e 	 D i s c o u n t
i v . 	 C u r r e n t 	 A s s e t s
1 0 . 	 F r o m 	 t h e 	 f o l l o w i n g 	 i n f o r m a t i o n , 	 p r e p a r e 	 B a n k 	 R e c o n c i l i a t i o n 	 S t a t e m e n t 	 a s 	 o n 	 3 1 s t
M a r c h , 	 2 0 1 6 : 	 ( 4 )
	 	 ?
i . B a n k 	 o v e r d r a f t 	 a s 	 p e r 	 C a s h 	 B o o k 1 , 7 0 , 0 0 0
i i . D i r e c t l y 	 d e p o s i t e d 	 t o 	 t h e 	 b a n k 	 b y 	 S u d h i r 	 ( c u s t o m e r ) 1 2 , 0 0 0
i i i . C h e q u e s 	 i s s u e d 	 b u t 	 n o t 	 p r e s e n t e d 	 b y 	 p a y m e n t 8 3 , 0 0 0
i v . C h e q u e s 	 e n t e r e d 	 i n 	 C a s h 	 b o o k 	 b u t 	 n o t 	 b a n k e d 4 2 , 0 0 0
1 1 . 	 E x p l a i n 	 a n y 	 t h r e e 	 o f 	 t h e 	 f o l l o w i n g : 	 ( 6 )
i . 	 F u l l 	 D i s c l o s u r e 	 P r i n c i p l e
i i . 	 M o n e y 	 M e a s u r e m e n t 	 P r i n c i p l e
i i i . 	 M a t e r i a l i t y 	 P r i n c i p l e
i v . 	 A c c o u n t i n g 	 P e r i o d 	 P r i n c i p l e
1 2 . 	 R e c t i f y 	 t h e 	 f o l l o w i n g 	 e r r o r s : 	 ( 6 )
i . 	 S o l d 	 o l d 	 f u r n i t u r e 	 t o 	 A 	 f o r 	 ? 	 1 1 , 5 0 0 	 w a s 	 p a s s e d 	 t h r o u g h 	 t h e 	 S a l e s 	 B o o k .
i i . 	 C r e d i t 	 p u r c h a s e s 	 o f 	 ? 	 1 2 , 0 0 0 	 f r o m 	 O j a s 	 o m i t t e d 	 t o 	 b e 	 r e c o r d e d 	 i n 	 t h e 	 b o o k s .
i i i . 	 R e p a i r 	 m a d e 	 w e r e 	 d e b i t e d 	 t o 	 B u i l d i n g 	 A c c o u n t 	 ? 	 7 , 0 0 0 .
i v . 	 C r e d i t 	 S a l e 	 o f 	 ? 	 1 , 8 0 0 	 t o 	 A v i k a n 	 w a s 	 r e c o r d e d 	 a s 	 ? 	 8 , 1 0 0 .
v . 	 ? 	 6 , 0 0 0 	 p a i d 	 f o r 	 o f f i c e 	 f u r n i t u r e 	 w a s 	 d e b i t e d 	 t o 	 o f f i c e 	 e x p e n s e 	 a c c o u n t .
v i . 	 A 	 c r e d i t 	 s a l e 	 o f 	 g o o d s 	 o f 	 ? 	 1 5 , 0 0 0 	 t o 	 R a m e s h 	 h a s 	 b e e n 	 w r o n g l y 	 p a s s e d 	 t h r o u g h 	 t h e
P u r c h a s e s 	 B o o k .
1 3 . 	 A 	 f i r m 	 p u r c h a s e d 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 a 	 m a c h i n e r y 	 f o r 	 ? 	 1 , 7 0 , 0 0 0 	 a n d 	 	 s p e n t 	 ? 	 3 0 , 0 0 0 	 o n 	 i t s
i n s t a l l a t i o n . 	 O n 	 J u n e 	 3 0 , 	 2 0 1 6 , 	 a n o t h e r 	 m a c h i n e r y 	 c o s t i n g 	 ? 	 2 , 0 0 , 0 0 0 	 w a s 	 p u r c h a s e d . 	 O n
O c t o b e r 	 3 1 , 	 2 0 1 6 	 m a c h i n e r y 	 b o u g h t 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 w a s 	 s o l d 	 o f f 	 f o r 	 ? 	 1 , 5 0 , 0 0 0 	 a n d
n e w 	 m a c h i n e r y 	 f o r 	 ? 	 3 , 0 0 , 0 0 0 	 p u r c h a s e d 	 o n 	 t h e 	 s a m e 	 d a t e . 	 D e p r e c i a t i o n 	 i s 	 p r o v i d e d
a n n u a l y 	 o n 	 3 1 s t 	 D e c e m b e r 	 @ 	 1 0 % 	 p . a . 	 o n 	 w r i t t e n 	 d o w n 	 v a l u e 	 m e t h o d . 	 S h o w 	 m a c h i n e r y
a c c o u n t 	 o f 	 2 0 1 5 	 a n d 	 2 0 1 6 . 	 ( 6 )
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C B S E 	 C l a s s 	 1 1 	 A c c o u n t a n c y
T i m e 	 : 	 3 	 H o u r s ] 	 [ M a x i m u m 	 M a r k s 	 : 	 9 0
G e n e r a l 	 I n s t r u c t i o n s :
i . 	 T h i s 	 q u e s t i o n 	 p a p e r 	 c o n s i s t s 	 o f 	 t w o 	 p a r t s : 	 A 	 a n d 	 B . 	 B o t h 	 a r e 	 c o m p u l s o r y . 	 T o t a l 	 n u m b e r 	 o f
q u e s t i o n 	 i s 	 2 4 .
i i . 	 A t t e m p t 	 a l l 	 p a r t s 	 o f 	 a 	 p a r t i c u l a r 	 q u e s t i o n 	 a t 	 o n e 	 p l a c e .
P a r t 	 ' A ' 	 ( F i n a n c i a l 	 A c c o u n t i n g 	 - 	 I )
1 . 	 N a m e 	 a n y 	 t w o 	 i n t e r n a l 	 u s e r s 	 o f 	 a c c o u n t i n g 	 i n f o r m a t i o n . 	 ( 1 )
2 . 	 W r i t e 	 a n y 	 o n e 	 l i m i t a t i o n 	 o f 	 a c c o u n t i n g . 	 ( 1 )
3 . 	 N a m e 	 t h e 	 r e s e r v e 	 t h a t 	 c a n 	 b e 	 u s e d 	 i n 	 d i s t r i b u t i o n 	 o f 	 d i v i d e n d . 	 ( 1 )
4 . 	 A n 	 o l d 	 m a c h i n e r y 	 w a s 	 s o l d 	 t o 	 M a n i s h 	 f o r 	 ? 	 5 6 , 0 0 0 , 	 n a m e 	 t h e 	 b o o k s 	 i n 	 w h i c h 	 t h i s 	 e n t r y
w i l l 	 b e 	 r e c o r d e d . 	 ( 1 )
5 . 	 S h o w 	 a n 	 a c c o u n t i n g 	 e q u a t i o n 	 o n 	 t h e 	 b a s i s 	 o f 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s : 	 ( 3 )
i . 	 S t a r t e d 	 b u s i n e s s 	 w i t h 	 c a s h 	 ? 	 8 0 , 0 0 0 	 a n d 	 g o o d s 	 ? 	 7 0 , 0 0 0 .
i i . 	 W i t h d r a w 	 c a s h 	 f o r 	 p e r s o n a l 	 u s e 	 ? 	 2 0 , 0 0 0 .
i i i . 	 B o u g h t 	 f u r n i t u r e 	 f o r 	 ? 	 1 5 , 0 0 0 	 o n 	 c r e d i t 	 a n d 	 p a i d 	 s a l a r i e s 	 ? 	 3 , 0 0 0 .
6 . 	 W h a t 	 i s 	 m e a n t 	 b y 	 A c c r u a l 	 B a s i s 	 o f 	 A c c o u n t i n g ? 	 G i v e 	 a n y 	 t w o 	 a d v a n t a g e s 	 o f 	 A c c r u a l 	 b a s i s
o f 	 A c c o u n t i n g . 	 ( 1 + 2 = 3 )
7 . 	 J o u r n a l i s e 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s 	 i n 	 t h e 	 b o o k s 	 o f 	 S a u r a b h : 	 ( 3 )
i . 	 P a i d 	 ? 	 1 2 , 0 0 0 	 f o r 	 r e n t .
i i . 	 R e c e i v e d 	 ? 	 1 5 , 0 0 0 	 f r o m 	 i n s u r a n c e 	 c o m p a n y 	 a g a i n s t 	 a 	 c l a i m 	 ? 	 2 0 , 0 0 0 	 f o r 	 l o s s 	 b y 	 f i r e .
i i i . 	 P a i d 	 f o r 	 i n s t a l l a t i o n 	 o f 	 m a c h i n e r y 	 ? 	 1 7 , 0 0 0 .
8 . 	 S t a t e 	 w h e t h e r 	 t h e 	 f o l l o w i n g 	 a c c o u n t s 	 w i l l 	 i n d i c a t e 	 a 	 d e b i t 	 o r 	 c r e d i t 	 b a l a n c e : 	 ( 3 )
i . 	 D r a w i n g
i i . 	 A d v a n c e 	 R e n t 	 R e c e i v e d
i i i . 	 B a d 	 D e b t s
i v . 	 S a l e s 	 R e t u r n
v . 	 F u r n i t u r e
v i . 	 B a n k 	 O v e r d r a f t
9 . 	 S t a t e 	 t h e 	 f o l l o w i n g : 	 ( 4 )
i . 	 D e p r e c i a t i o n
i i . 	 R e v e n u e
i i i . 	 T r a d e 	 D i s c o u n t
i v . 	 C u r r e n t 	 A s s e t s
1 0 . 	 F r o m 	 t h e 	 f o l l o w i n g 	 i n f o r m a t i o n , 	 p r e p a r e 	 B a n k 	 R e c o n c i l i a t i o n 	 S t a t e m e n t 	 a s 	 o n 	 3 1 s t
M a r c h , 	 2 0 1 6 : 	 ( 4 )
	 	 ?
i . B a n k 	 o v e r d r a f t 	 a s 	 p e r 	 C a s h 	 B o o k 1 , 7 0 , 0 0 0
i i . D i r e c t l y 	 d e p o s i t e d 	 t o 	 t h e 	 b a n k 	 b y 	 S u d h i r 	 ( c u s t o m e r ) 1 2 , 0 0 0
i i i . C h e q u e s 	 i s s u e d 	 b u t 	 n o t 	 p r e s e n t e d 	 b y 	 p a y m e n t 8 3 , 0 0 0
i v . C h e q u e s 	 e n t e r e d 	 i n 	 C a s h 	 b o o k 	 b u t 	 n o t 	 b a n k e d 4 2 , 0 0 0
1 1 . 	 E x p l a i n 	 a n y 	 t h r e e 	 o f 	 t h e 	 f o l l o w i n g : 	 ( 6 )
i . 	 F u l l 	 D i s c l o s u r e 	 P r i n c i p l e
i i . 	 M o n e y 	 M e a s u r e m e n t 	 P r i n c i p l e
i i i . 	 M a t e r i a l i t y 	 P r i n c i p l e
i v . 	 A c c o u n t i n g 	 P e r i o d 	 P r i n c i p l e
1 2 . 	 R e c t i f y 	 t h e 	 f o l l o w i n g 	 e r r o r s : 	 ( 6 )
i . 	 S o l d 	 o l d 	 f u r n i t u r e 	 t o 	 A 	 f o r 	 ? 	 1 1 , 5 0 0 	 w a s 	 p a s s e d 	 t h r o u g h 	 t h e 	 S a l e s 	 B o o k .
i i . 	 C r e d i t 	 p u r c h a s e s 	 o f 	 ? 	 1 2 , 0 0 0 	 f r o m 	 O j a s 	 o m i t t e d 	 t o 	 b e 	 r e c o r d e d 	 i n 	 t h e 	 b o o k s .
i i i . 	 R e p a i r 	 m a d e 	 w e r e 	 d e b i t e d 	 t o 	 B u i l d i n g 	 A c c o u n t 	 ? 	 7 , 0 0 0 .
i v . 	 C r e d i t 	 S a l e 	 o f 	 ? 	 1 , 8 0 0 	 t o 	 A v i k a n 	 w a s 	 r e c o r d e d 	 a s 	 ? 	 8 , 1 0 0 .
v . 	 ? 	 6 , 0 0 0 	 p a i d 	 f o r 	 o f f i c e 	 f u r n i t u r e 	 w a s 	 d e b i t e d 	 t o 	 o f f i c e 	 e x p e n s e 	 a c c o u n t .
v i . 	 A 	 c r e d i t 	 s a l e 	 o f 	 g o o d s 	 o f 	 ? 	 1 5 , 0 0 0 	 t o 	 R a m e s h 	 h a s 	 b e e n 	 w r o n g l y 	 p a s s e d 	 t h r o u g h 	 t h e
P u r c h a s e s 	 B o o k .
1 3 . 	 A 	 f i r m 	 p u r c h a s e d 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 a 	 m a c h i n e r y 	 f o r 	 ? 	 1 , 7 0 , 0 0 0 	 a n d 	 	 s p e n t 	 ? 	 3 0 , 0 0 0 	 o n 	 i t s
i n s t a l l a t i o n . 	 O n 	 J u n e 	 3 0 , 	 2 0 1 6 , 	 a n o t h e r 	 m a c h i n e r y 	 c o s t i n g 	 ? 	 2 , 0 0 , 0 0 0 	 w a s 	 p u r c h a s e d . 	 O n
O c t o b e r 	 3 1 , 	 2 0 1 6 	 m a c h i n e r y 	 b o u g h t 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 w a s 	 s o l d 	 o f f 	 f o r 	 ? 	 1 , 5 0 , 0 0 0 	 a n d
n e w 	 m a c h i n e r y 	 f o r 	 ? 	 3 , 0 0 , 0 0 0 	 p u r c h a s e d 	 o n 	 t h e 	 s a m e 	 d a t e . 	 D e p r e c i a t i o n 	 i s 	 p r o v i d e d
a n n u a l y 	 o n 	 3 1 s t 	 D e c e m b e r 	 @ 	 1 0 % 	 p . a . 	 o n 	 w r i t t e n 	 d o w n 	 v a l u e 	 m e t h o d . 	 S h o w 	 m a c h i n e r y
a c c o u n t 	 o f 	 2 0 1 5 	 a n d 	 2 0 1 6 . 	 ( 6 )
1 4 . 	 i . 	 D i s t i n g u i s h 	 b e t w e e n 	 a 	 B i l l 	 o f 	 E x c h a n g e 	 a n d 	 a 	 P r o m i s s o r y 	 N o t e , 	 o n 	 t h e 	 f o l l o w i n g 	 b a s i s :
( 4 + 4 = 8 )
a . 	 D r a w e r
b . 	 A c c e p t a n c e
c . 	 P a r t i e s
d . 	 O r d e r 	 a n d 	 P r o m i s e
i i . 	 W r i t e 	 n o t 	 o n 	 t h e 	 f o l l o w i n g :
a . 	 D i s h o n o u r 	 o f 	 t h e 	 b i l l
b . 	 E n d o r s e m e n t 	 o f 	 t h e 	 B i l l
O R
O n 	 A p r i l 	 1 5 , 	 2 0 1 6 , 	 N e e r a j 	 s o l d 	 g o o d s 	 f o r 	 ? 	 7 0 , 0 0 0 	 t o 	 P a r m e s h 	 a n d 	 d r a w 	 u p o n 	 l a t e r 	 a 	 b i l l
f o r 	 t h e 	 s a m e 	 a m o u n t 	 p a y a b l e 	 a f t e r 	 3 	 m o n t h s . 	 T h e 	 b i l l 	 w a s 	 a c c e p t e d 	 b y 	 P a r m e s h . 	 N e e r a j
d i s c o u n t e d 	 t h e 	 b i l l 	 f r o m 	 b a n k 	 f o r 	 ? 	 6 7 , 0 0 0 	 o n 	 3 0 t h 	 A p r i l , 	 2 0 1 6 . 	 O n 	 m a t u r i t y , 	 t h e 	 b i l l 	 w a s
d i s h o n o r e d . 	 P a r m e s h 	 a g r e e d 	 t o 	 p a y 	 ? 	 3 0 , 0 0 0 	 i n 	 c a s h 	 i n c l u d i n g 	 ? 	 2 , 0 0 0 	 i n t e r e s t 	 a n d
a c c e p t e d 	 a 	 n e w 	 b i l l 	 f o r 	 3 	 m o n t h s . 	 T h e 	 n e w 	 b i l l 	 w a s 	 e n d o r s e d 	 t o 	 R a j e s h 	 i n 	 f u l l 	 s e t t l e m e n t
o f 	 h i s 	 a c c o u n t 	 ? 	 4 5 , 0 0 0 . 	 I t 	 w a s 	 d u l y 	 m e t 	 o n 	 m a t u r i t y .
G i v e 	 t h e 	 J o u r n a l 	 e n t r i e s 	 i n 	 t h e 	 b o o k s 	 o f 	 N e e r a j .
P a r t 	 ' B ' 	 : 	 ( F i n a n c i a l 	 A c c o u n t i n g )
1 5 . 	 O n 	 w h a t 	 b a s i s 	 I n c o m e 	 a n d 	 E x p e n d i t u r e 	 A / c 	 i s 	 p r e p a r e d ? 	 ( 1 )
1 6 . 	 W r i t e 	 a n y 	 o n e 	 a d v a n t a g e 	 o f 	 T a i l o r - m a d e 	 s o f t w a r e . 	 ( 1 )
1 7 . 	 W r i t e 	 a n y 	 t h r e e 	 l i m i t a t i o n s 	 o f 	 R e a d y m a d e 	 s o f t w a r e . 	 ( 3 )
1 8 . 	 C a l c u l a t e 	 c o s t 	 o f 	 g o o d s 	 s o l d 	 f r o m 	 t h e 	 f o l l o w i n g : 	 ( 3 )
O p e n i n g 	 S t o c k 	 - 	 ? 	 4 0 , 0 0 0
W a g e s 	 & 	 S a l a r i e s 	 - 	 ? 	 1 0 , 0 0 0
N e t 	 P u r c h a s e s 	 - 	 ? 	 5 0 , 0 0 0
R e n t 	 P a i d 	 - 	 ? 	 1 5 , 0 0 0
N e t 	 S a l e s 	 - 	 ? 	 1 , 9 0 , 0 0 0
C l o s i n g 	 S t o c k 	 - 	 ? 	 1 5 , 0 0 0
1 9 . 	 R a v i 	 w h o 	 k e e p s 	 h i s 	 b o o k s 	 o n 	 S i n g l e 	 E n t r y 	 S y s t e m , 	 h a d 	 h i s 	 c a p i t a l 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 	 ?
2 0 , 0 0 0 	 a n d 	 o n 	 1 s t 	 A p r i l , 	 2 0 1 5 	 w a s 	 ? 	 1 6 , 7 0 0 . 	 H e 	 f u r t h e r 	 i n f o r m s 	 t h a t 	 d u r i n g 	 t h e 	 y e a r , 	 h e
w i t h d r e w 	 f o r 	 h i s 	 p e r s o n a l 	 e x p e n s e s 	 ? 	 9 , 4 0 0 . 	 H e 	 a l s o 	 s o l d 	 h i s 	 p e r s o n a l 	 i n v e s t m e n t 	 o f 	 ?
1 0 , 0 0 0 	 a t 	 1 5 % 	 p r e m i u m 	 a n d 	 b r o u g h t 	 t h a t 	 m o n e y 	 i n t o 	 t h e 	 b u s i n e s s .
Page 4


C B S E 	 C l a s s 	 1 1 	 A c c o u n t a n c y
T i m e 	 : 	 3 	 H o u r s ] 	 [ M a x i m u m 	 M a r k s 	 : 	 9 0
G e n e r a l 	 I n s t r u c t i o n s :
i . 	 T h i s 	 q u e s t i o n 	 p a p e r 	 c o n s i s t s 	 o f 	 t w o 	 p a r t s : 	 A 	 a n d 	 B . 	 B o t h 	 a r e 	 c o m p u l s o r y . 	 T o t a l 	 n u m b e r 	 o f
q u e s t i o n 	 i s 	 2 4 .
i i . 	 A t t e m p t 	 a l l 	 p a r t s 	 o f 	 a 	 p a r t i c u l a r 	 q u e s t i o n 	 a t 	 o n e 	 p l a c e .
P a r t 	 ' A ' 	 ( F i n a n c i a l 	 A c c o u n t i n g 	 - 	 I )
1 . 	 N a m e 	 a n y 	 t w o 	 i n t e r n a l 	 u s e r s 	 o f 	 a c c o u n t i n g 	 i n f o r m a t i o n . 	 ( 1 )
2 . 	 W r i t e 	 a n y 	 o n e 	 l i m i t a t i o n 	 o f 	 a c c o u n t i n g . 	 ( 1 )
3 . 	 N a m e 	 t h e 	 r e s e r v e 	 t h a t 	 c a n 	 b e 	 u s e d 	 i n 	 d i s t r i b u t i o n 	 o f 	 d i v i d e n d . 	 ( 1 )
4 . 	 A n 	 o l d 	 m a c h i n e r y 	 w a s 	 s o l d 	 t o 	 M a n i s h 	 f o r 	 ? 	 5 6 , 0 0 0 , 	 n a m e 	 t h e 	 b o o k s 	 i n 	 w h i c h 	 t h i s 	 e n t r y
w i l l 	 b e 	 r e c o r d e d . 	 ( 1 )
5 . 	 S h o w 	 a n 	 a c c o u n t i n g 	 e q u a t i o n 	 o n 	 t h e 	 b a s i s 	 o f 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s : 	 ( 3 )
i . 	 S t a r t e d 	 b u s i n e s s 	 w i t h 	 c a s h 	 ? 	 8 0 , 0 0 0 	 a n d 	 g o o d s 	 ? 	 7 0 , 0 0 0 .
i i . 	 W i t h d r a w 	 c a s h 	 f o r 	 p e r s o n a l 	 u s e 	 ? 	 2 0 , 0 0 0 .
i i i . 	 B o u g h t 	 f u r n i t u r e 	 f o r 	 ? 	 1 5 , 0 0 0 	 o n 	 c r e d i t 	 a n d 	 p a i d 	 s a l a r i e s 	 ? 	 3 , 0 0 0 .
6 . 	 W h a t 	 i s 	 m e a n t 	 b y 	 A c c r u a l 	 B a s i s 	 o f 	 A c c o u n t i n g ? 	 G i v e 	 a n y 	 t w o 	 a d v a n t a g e s 	 o f 	 A c c r u a l 	 b a s i s
o f 	 A c c o u n t i n g . 	 ( 1 + 2 = 3 )
7 . 	 J o u r n a l i s e 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s 	 i n 	 t h e 	 b o o k s 	 o f 	 S a u r a b h : 	 ( 3 )
i . 	 P a i d 	 ? 	 1 2 , 0 0 0 	 f o r 	 r e n t .
i i . 	 R e c e i v e d 	 ? 	 1 5 , 0 0 0 	 f r o m 	 i n s u r a n c e 	 c o m p a n y 	 a g a i n s t 	 a 	 c l a i m 	 ? 	 2 0 , 0 0 0 	 f o r 	 l o s s 	 b y 	 f i r e .
i i i . 	 P a i d 	 f o r 	 i n s t a l l a t i o n 	 o f 	 m a c h i n e r y 	 ? 	 1 7 , 0 0 0 .
8 . 	 S t a t e 	 w h e t h e r 	 t h e 	 f o l l o w i n g 	 a c c o u n t s 	 w i l l 	 i n d i c a t e 	 a 	 d e b i t 	 o r 	 c r e d i t 	 b a l a n c e : 	 ( 3 )
i . 	 D r a w i n g
i i . 	 A d v a n c e 	 R e n t 	 R e c e i v e d
i i i . 	 B a d 	 D e b t s
i v . 	 S a l e s 	 R e t u r n
v . 	 F u r n i t u r e
v i . 	 B a n k 	 O v e r d r a f t
9 . 	 S t a t e 	 t h e 	 f o l l o w i n g : 	 ( 4 )
i . 	 D e p r e c i a t i o n
i i . 	 R e v e n u e
i i i . 	 T r a d e 	 D i s c o u n t
i v . 	 C u r r e n t 	 A s s e t s
1 0 . 	 F r o m 	 t h e 	 f o l l o w i n g 	 i n f o r m a t i o n , 	 p r e p a r e 	 B a n k 	 R e c o n c i l i a t i o n 	 S t a t e m e n t 	 a s 	 o n 	 3 1 s t
M a r c h , 	 2 0 1 6 : 	 ( 4 )
	 	 ?
i . B a n k 	 o v e r d r a f t 	 a s 	 p e r 	 C a s h 	 B o o k 1 , 7 0 , 0 0 0
i i . D i r e c t l y 	 d e p o s i t e d 	 t o 	 t h e 	 b a n k 	 b y 	 S u d h i r 	 ( c u s t o m e r ) 1 2 , 0 0 0
i i i . C h e q u e s 	 i s s u e d 	 b u t 	 n o t 	 p r e s e n t e d 	 b y 	 p a y m e n t 8 3 , 0 0 0
i v . C h e q u e s 	 e n t e r e d 	 i n 	 C a s h 	 b o o k 	 b u t 	 n o t 	 b a n k e d 4 2 , 0 0 0
1 1 . 	 E x p l a i n 	 a n y 	 t h r e e 	 o f 	 t h e 	 f o l l o w i n g : 	 ( 6 )
i . 	 F u l l 	 D i s c l o s u r e 	 P r i n c i p l e
i i . 	 M o n e y 	 M e a s u r e m e n t 	 P r i n c i p l e
i i i . 	 M a t e r i a l i t y 	 P r i n c i p l e
i v . 	 A c c o u n t i n g 	 P e r i o d 	 P r i n c i p l e
1 2 . 	 R e c t i f y 	 t h e 	 f o l l o w i n g 	 e r r o r s : 	 ( 6 )
i . 	 S o l d 	 o l d 	 f u r n i t u r e 	 t o 	 A 	 f o r 	 ? 	 1 1 , 5 0 0 	 w a s 	 p a s s e d 	 t h r o u g h 	 t h e 	 S a l e s 	 B o o k .
i i . 	 C r e d i t 	 p u r c h a s e s 	 o f 	 ? 	 1 2 , 0 0 0 	 f r o m 	 O j a s 	 o m i t t e d 	 t o 	 b e 	 r e c o r d e d 	 i n 	 t h e 	 b o o k s .
i i i . 	 R e p a i r 	 m a d e 	 w e r e 	 d e b i t e d 	 t o 	 B u i l d i n g 	 A c c o u n t 	 ? 	 7 , 0 0 0 .
i v . 	 C r e d i t 	 S a l e 	 o f 	 ? 	 1 , 8 0 0 	 t o 	 A v i k a n 	 w a s 	 r e c o r d e d 	 a s 	 ? 	 8 , 1 0 0 .
v . 	 ? 	 6 , 0 0 0 	 p a i d 	 f o r 	 o f f i c e 	 f u r n i t u r e 	 w a s 	 d e b i t e d 	 t o 	 o f f i c e 	 e x p e n s e 	 a c c o u n t .
v i . 	 A 	 c r e d i t 	 s a l e 	 o f 	 g o o d s 	 o f 	 ? 	 1 5 , 0 0 0 	 t o 	 R a m e s h 	 h a s 	 b e e n 	 w r o n g l y 	 p a s s e d 	 t h r o u g h 	 t h e
P u r c h a s e s 	 B o o k .
1 3 . 	 A 	 f i r m 	 p u r c h a s e d 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 a 	 m a c h i n e r y 	 f o r 	 ? 	 1 , 7 0 , 0 0 0 	 a n d 	 	 s p e n t 	 ? 	 3 0 , 0 0 0 	 o n 	 i t s
i n s t a l l a t i o n . 	 O n 	 J u n e 	 3 0 , 	 2 0 1 6 , 	 a n o t h e r 	 m a c h i n e r y 	 c o s t i n g 	 ? 	 2 , 0 0 , 0 0 0 	 w a s 	 p u r c h a s e d . 	 O n
O c t o b e r 	 3 1 , 	 2 0 1 6 	 m a c h i n e r y 	 b o u g h t 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 w a s 	 s o l d 	 o f f 	 f o r 	 ? 	 1 , 5 0 , 0 0 0 	 a n d
n e w 	 m a c h i n e r y 	 f o r 	 ? 	 3 , 0 0 , 0 0 0 	 p u r c h a s e d 	 o n 	 t h e 	 s a m e 	 d a t e . 	 D e p r e c i a t i o n 	 i s 	 p r o v i d e d
a n n u a l y 	 o n 	 3 1 s t 	 D e c e m b e r 	 @ 	 1 0 % 	 p . a . 	 o n 	 w r i t t e n 	 d o w n 	 v a l u e 	 m e t h o d . 	 S h o w 	 m a c h i n e r y
a c c o u n t 	 o f 	 2 0 1 5 	 a n d 	 2 0 1 6 . 	 ( 6 )
1 4 . 	 i . 	 D i s t i n g u i s h 	 b e t w e e n 	 a 	 B i l l 	 o f 	 E x c h a n g e 	 a n d 	 a 	 P r o m i s s o r y 	 N o t e , 	 o n 	 t h e 	 f o l l o w i n g 	 b a s i s :
( 4 + 4 = 8 )
a . 	 D r a w e r
b . 	 A c c e p t a n c e
c . 	 P a r t i e s
d . 	 O r d e r 	 a n d 	 P r o m i s e
i i . 	 W r i t e 	 n o t 	 o n 	 t h e 	 f o l l o w i n g :
a . 	 D i s h o n o u r 	 o f 	 t h e 	 b i l l
b . 	 E n d o r s e m e n t 	 o f 	 t h e 	 B i l l
O R
O n 	 A p r i l 	 1 5 , 	 2 0 1 6 , 	 N e e r a j 	 s o l d 	 g o o d s 	 f o r 	 ? 	 7 0 , 0 0 0 	 t o 	 P a r m e s h 	 a n d 	 d r a w 	 u p o n 	 l a t e r 	 a 	 b i l l
f o r 	 t h e 	 s a m e 	 a m o u n t 	 p a y a b l e 	 a f t e r 	 3 	 m o n t h s . 	 T h e 	 b i l l 	 w a s 	 a c c e p t e d 	 b y 	 P a r m e s h . 	 N e e r a j
d i s c o u n t e d 	 t h e 	 b i l l 	 f r o m 	 b a n k 	 f o r 	 ? 	 6 7 , 0 0 0 	 o n 	 3 0 t h 	 A p r i l , 	 2 0 1 6 . 	 O n 	 m a t u r i t y , 	 t h e 	 b i l l 	 w a s
d i s h o n o r e d . 	 P a r m e s h 	 a g r e e d 	 t o 	 p a y 	 ? 	 3 0 , 0 0 0 	 i n 	 c a s h 	 i n c l u d i n g 	 ? 	 2 , 0 0 0 	 i n t e r e s t 	 a n d
a c c e p t e d 	 a 	 n e w 	 b i l l 	 f o r 	 3 	 m o n t h s . 	 T h e 	 n e w 	 b i l l 	 w a s 	 e n d o r s e d 	 t o 	 R a j e s h 	 i n 	 f u l l 	 s e t t l e m e n t
o f 	 h i s 	 a c c o u n t 	 ? 	 4 5 , 0 0 0 . 	 I t 	 w a s 	 d u l y 	 m e t 	 o n 	 m a t u r i t y .
G i v e 	 t h e 	 J o u r n a l 	 e n t r i e s 	 i n 	 t h e 	 b o o k s 	 o f 	 N e e r a j .
P a r t 	 ' B ' 	 : 	 ( F i n a n c i a l 	 A c c o u n t i n g )
1 5 . 	 O n 	 w h a t 	 b a s i s 	 I n c o m e 	 a n d 	 E x p e n d i t u r e 	 A / c 	 i s 	 p r e p a r e d ? 	 ( 1 )
1 6 . 	 W r i t e 	 a n y 	 o n e 	 a d v a n t a g e 	 o f 	 T a i l o r - m a d e 	 s o f t w a r e . 	 ( 1 )
1 7 . 	 W r i t e 	 a n y 	 t h r e e 	 l i m i t a t i o n s 	 o f 	 R e a d y m a d e 	 s o f t w a r e . 	 ( 3 )
1 8 . 	 C a l c u l a t e 	 c o s t 	 o f 	 g o o d s 	 s o l d 	 f r o m 	 t h e 	 f o l l o w i n g : 	 ( 3 )
O p e n i n g 	 S t o c k 	 - 	 ? 	 4 0 , 0 0 0
W a g e s 	 & 	 S a l a r i e s 	 - 	 ? 	 1 0 , 0 0 0
N e t 	 P u r c h a s e s 	 - 	 ? 	 5 0 , 0 0 0
R e n t 	 P a i d 	 - 	 ? 	 1 5 , 0 0 0
N e t 	 S a l e s 	 - 	 ? 	 1 , 9 0 , 0 0 0
C l o s i n g 	 S t o c k 	 - 	 ? 	 1 5 , 0 0 0
1 9 . 	 R a v i 	 w h o 	 k e e p s 	 h i s 	 b o o k s 	 o n 	 S i n g l e 	 E n t r y 	 S y s t e m , 	 h a d 	 h i s 	 c a p i t a l 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 	 ?
2 0 , 0 0 0 	 a n d 	 o n 	 1 s t 	 A p r i l , 	 2 0 1 5 	 w a s 	 ? 	 1 6 , 7 0 0 . 	 H e 	 f u r t h e r 	 i n f o r m s 	 t h a t 	 d u r i n g 	 t h e 	 y e a r , 	 h e
w i t h d r e w 	 f o r 	 h i s 	 p e r s o n a l 	 e x p e n s e s 	 ? 	 9 , 4 0 0 . 	 H e 	 a l s o 	 s o l d 	 h i s 	 p e r s o n a l 	 i n v e s t m e n t 	 o f 	 ?
1 0 , 0 0 0 	 a t 	 1 5 % 	 p r e m i u m 	 a n d 	 b r o u g h t 	 t h a t 	 m o n e y 	 i n t o 	 t h e 	 b u s i n e s s .
P r e p a r e 	 a 	 s t a t e m e n t 	 o f 	 P r o f i t 	 o r 	 L o s s . 	 ( 4 )
2 0 . 	 E x p l a i n 	 t h e 	 a c c o u n t i n g 	 t r e a t m e n t 	 o f 	 t h e s e 	 i t e m s 	 o f 	 ' N o t - f o r 	 p r o f i t 	 o r g a n i s a t i o n ' : 	 ( 4 )
i . 	 L e g a c y
i i . 	 E n t r a n c e 	 F e e s
2 1 . 	 S A V E R A 	 C l u b 	 d e c i d e d 	 t o 	 i m p a r t 	 M a r s h a l 	 t r a i n i n g 	 a n d 	 s a f e t y 	 t i p s 	 t o 	 a l l 	 g i r l s 	 a n d 	 w o m a n 	 o f
t h e 	 c i t y 	 t o 	 p r o t e c t 	 t h e m 	 a g a i n s t 	 r i s i n g 	 c r i m e 	 a n d 	 e m p o w e r i n g 	 t h e m 	 t o 	 p r o t e c t 	 t h e m s e l v e s
i n 	 d a n g e r o u s 	 s i t u a t i o n s . 	 F o l l o w i n g 	 i s 	 t h e 	 i n f o r m a t i o n 	 r e l a t i n g 	 t o 	 s u b s c r i p t i o n s 	 f o r 	 t h e
y e a r 	 e n d e d 	 3 1 s t 	 M a r c h , 	 2 0 1 6 	 o f 	 t h e 	 C l u b :
S u b s c r i p t i o n s 	 r e c e i v e d 	 d u r i n g 	 2 0 1 5 - 1 6 ? 	 7 0 , 0 0 0
S u b s c r i p t i o n 	 o u t s t a n d i n g 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 5 ? 	 1 7 , 0 0 0
S u b s c r i p t i o n s 	 r e c e i v e d 	 i n 	 a d v a n c e 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 5 ? 	 3 , 2 5 0
S u b s c r i p t i o n s 	 r e c e i v e d 	 i n 	 a d v a n c e 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 ? 	 4 , 6 7 0
S u b s c r i p t i o n s 	 o u t s t a n d i n g 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 ? 	 1 1 , 2 5 0
i . 	 I d e n t i f y 	 t h e 	 v a l u e s 	 h i g h l i g h t e d 	 a b o v e .
i i . 	 H o w 	 w i l l 	 y o u 	 s h o w 	 t h e 	 s u b s c r i p t i o n 	 i n 	 t h e 	 I n c o m e 	 a n d 	 E x p e n d i t u r e 	 A / c 	 f o r 	 t h e 	 y e a r
e n d e d 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 ? 	 ( 1 + 3 = 4 )
2 2 . 	 i . 	 W r i t e 	 t h e 	 n a m e 	 o f 	 a n y 	 i n p u t 	 d e c i c e s .
i i . 	 W h a t 	 d o 	 y o u 	 u n d e r s t a n d 	 b y 	 M . I . S . ?
i i i . 	 W r i t e 	 a n y 	 f o u r 	 d i f f e r e n c e s 	 b e t w e e n 	 M a n u a l 	 a n d 	 C o m p u t e r i s e d 	 A c c o u n t i n g 	 S y s t e m .
2 3 . 	 F o l l o w i n g 	 i s 	 t h e 	 R e c e i p t s 	 a n d 	 P a y m e n t s 	 A c c o u n t 	 o f 	 D e l h i 	 h e a l t h 	 C l u b 	 f o r 	 t h e 	 y e a r 	 e n d e d
3 1 s t 	 D e c e m b e r , 	 2 0 1 6 :
R e c e i p t 	 a n d 	 P a y m e n t 	 A c c o u n t s
f o r 	 t h e 	 y e a r 	 e n d i n g 	 o n 	 3 1 s t 	 D e c e m b e r , 	 2 0 1 6
D r . 	 	 C r .
R e c e i p t ? P a y m e n t ?
T o 	 B a l a n c e 	 b / d 9 8 , 0 0 0 B y 	 F u r n i t u r e 2 1 , 0 0 0
T o 	 D o n a t i o n s 	 f o r 	 B u i l d i n g 4 , 0 0 , 0 0 0 B y 	 V e h i c l e s 1 , 0 0 , 0 0 0
T o 	 E n t r a n c e 	 f e e s 1 , 5 0 , 0 0 0 B y 	 S a l a r i e s 8 0 , 0 0 0
T o 	 S u b s c r i p t i o n 9 2 , 0 0 0 B y 	 S u n d r y 	 E x p e n s e s 5 , 0 0 0
Page 5


C B S E 	 C l a s s 	 1 1 	 A c c o u n t a n c y
T i m e 	 : 	 3 	 H o u r s ] 	 [ M a x i m u m 	 M a r k s 	 : 	 9 0
G e n e r a l 	 I n s t r u c t i o n s :
i . 	 T h i s 	 q u e s t i o n 	 p a p e r 	 c o n s i s t s 	 o f 	 t w o 	 p a r t s : 	 A 	 a n d 	 B . 	 B o t h 	 a r e 	 c o m p u l s o r y . 	 T o t a l 	 n u m b e r 	 o f
q u e s t i o n 	 i s 	 2 4 .
i i . 	 A t t e m p t 	 a l l 	 p a r t s 	 o f 	 a 	 p a r t i c u l a r 	 q u e s t i o n 	 a t 	 o n e 	 p l a c e .
P a r t 	 ' A ' 	 ( F i n a n c i a l 	 A c c o u n t i n g 	 - 	 I )
1 . 	 N a m e 	 a n y 	 t w o 	 i n t e r n a l 	 u s e r s 	 o f 	 a c c o u n t i n g 	 i n f o r m a t i o n . 	 ( 1 )
2 . 	 W r i t e 	 a n y 	 o n e 	 l i m i t a t i o n 	 o f 	 a c c o u n t i n g . 	 ( 1 )
3 . 	 N a m e 	 t h e 	 r e s e r v e 	 t h a t 	 c a n 	 b e 	 u s e d 	 i n 	 d i s t r i b u t i o n 	 o f 	 d i v i d e n d . 	 ( 1 )
4 . 	 A n 	 o l d 	 m a c h i n e r y 	 w a s 	 s o l d 	 t o 	 M a n i s h 	 f o r 	 ? 	 5 6 , 0 0 0 , 	 n a m e 	 t h e 	 b o o k s 	 i n 	 w h i c h 	 t h i s 	 e n t r y
w i l l 	 b e 	 r e c o r d e d . 	 ( 1 )
5 . 	 S h o w 	 a n 	 a c c o u n t i n g 	 e q u a t i o n 	 o n 	 t h e 	 b a s i s 	 o f 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s : 	 ( 3 )
i . 	 S t a r t e d 	 b u s i n e s s 	 w i t h 	 c a s h 	 ? 	 8 0 , 0 0 0 	 a n d 	 g o o d s 	 ? 	 7 0 , 0 0 0 .
i i . 	 W i t h d r a w 	 c a s h 	 f o r 	 p e r s o n a l 	 u s e 	 ? 	 2 0 , 0 0 0 .
i i i . 	 B o u g h t 	 f u r n i t u r e 	 f o r 	 ? 	 1 5 , 0 0 0 	 o n 	 c r e d i t 	 a n d 	 p a i d 	 s a l a r i e s 	 ? 	 3 , 0 0 0 .
6 . 	 W h a t 	 i s 	 m e a n t 	 b y 	 A c c r u a l 	 B a s i s 	 o f 	 A c c o u n t i n g ? 	 G i v e 	 a n y 	 t w o 	 a d v a n t a g e s 	 o f 	 A c c r u a l 	 b a s i s
o f 	 A c c o u n t i n g . 	 ( 1 + 2 = 3 )
7 . 	 J o u r n a l i s e 	 t h e 	 f o l l o w i n g 	 t r a n s a c t i o n s 	 i n 	 t h e 	 b o o k s 	 o f 	 S a u r a b h : 	 ( 3 )
i . 	 P a i d 	 ? 	 1 2 , 0 0 0 	 f o r 	 r e n t .
i i . 	 R e c e i v e d 	 ? 	 1 5 , 0 0 0 	 f r o m 	 i n s u r a n c e 	 c o m p a n y 	 a g a i n s t 	 a 	 c l a i m 	 ? 	 2 0 , 0 0 0 	 f o r 	 l o s s 	 b y 	 f i r e .
i i i . 	 P a i d 	 f o r 	 i n s t a l l a t i o n 	 o f 	 m a c h i n e r y 	 ? 	 1 7 , 0 0 0 .
8 . 	 S t a t e 	 w h e t h e r 	 t h e 	 f o l l o w i n g 	 a c c o u n t s 	 w i l l 	 i n d i c a t e 	 a 	 d e b i t 	 o r 	 c r e d i t 	 b a l a n c e : 	 ( 3 )
i . 	 D r a w i n g
i i . 	 A d v a n c e 	 R e n t 	 R e c e i v e d
i i i . 	 B a d 	 D e b t s
i v . 	 S a l e s 	 R e t u r n
v . 	 F u r n i t u r e
v i . 	 B a n k 	 O v e r d r a f t
9 . 	 S t a t e 	 t h e 	 f o l l o w i n g : 	 ( 4 )
i . 	 D e p r e c i a t i o n
i i . 	 R e v e n u e
i i i . 	 T r a d e 	 D i s c o u n t
i v . 	 C u r r e n t 	 A s s e t s
1 0 . 	 F r o m 	 t h e 	 f o l l o w i n g 	 i n f o r m a t i o n , 	 p r e p a r e 	 B a n k 	 R e c o n c i l i a t i o n 	 S t a t e m e n t 	 a s 	 o n 	 3 1 s t
M a r c h , 	 2 0 1 6 : 	 ( 4 )
	 	 ?
i . B a n k 	 o v e r d r a f t 	 a s 	 p e r 	 C a s h 	 B o o k 1 , 7 0 , 0 0 0
i i . D i r e c t l y 	 d e p o s i t e d 	 t o 	 t h e 	 b a n k 	 b y 	 S u d h i r 	 ( c u s t o m e r ) 1 2 , 0 0 0
i i i . C h e q u e s 	 i s s u e d 	 b u t 	 n o t 	 p r e s e n t e d 	 b y 	 p a y m e n t 8 3 , 0 0 0
i v . C h e q u e s 	 e n t e r e d 	 i n 	 C a s h 	 b o o k 	 b u t 	 n o t 	 b a n k e d 4 2 , 0 0 0
1 1 . 	 E x p l a i n 	 a n y 	 t h r e e 	 o f 	 t h e 	 f o l l o w i n g : 	 ( 6 )
i . 	 F u l l 	 D i s c l o s u r e 	 P r i n c i p l e
i i . 	 M o n e y 	 M e a s u r e m e n t 	 P r i n c i p l e
i i i . 	 M a t e r i a l i t y 	 P r i n c i p l e
i v . 	 A c c o u n t i n g 	 P e r i o d 	 P r i n c i p l e
1 2 . 	 R e c t i f y 	 t h e 	 f o l l o w i n g 	 e r r o r s : 	 ( 6 )
i . 	 S o l d 	 o l d 	 f u r n i t u r e 	 t o 	 A 	 f o r 	 ? 	 1 1 , 5 0 0 	 w a s 	 p a s s e d 	 t h r o u g h 	 t h e 	 S a l e s 	 B o o k .
i i . 	 C r e d i t 	 p u r c h a s e s 	 o f 	 ? 	 1 2 , 0 0 0 	 f r o m 	 O j a s 	 o m i t t e d 	 t o 	 b e 	 r e c o r d e d 	 i n 	 t h e 	 b o o k s .
i i i . 	 R e p a i r 	 m a d e 	 w e r e 	 d e b i t e d 	 t o 	 B u i l d i n g 	 A c c o u n t 	 ? 	 7 , 0 0 0 .
i v . 	 C r e d i t 	 S a l e 	 o f 	 ? 	 1 , 8 0 0 	 t o 	 A v i k a n 	 w a s 	 r e c o r d e d 	 a s 	 ? 	 8 , 1 0 0 .
v . 	 ? 	 6 , 0 0 0 	 p a i d 	 f o r 	 o f f i c e 	 f u r n i t u r e 	 w a s 	 d e b i t e d 	 t o 	 o f f i c e 	 e x p e n s e 	 a c c o u n t .
v i . 	 A 	 c r e d i t 	 s a l e 	 o f 	 g o o d s 	 o f 	 ? 	 1 5 , 0 0 0 	 t o 	 R a m e s h 	 h a s 	 b e e n 	 w r o n g l y 	 p a s s e d 	 t h r o u g h 	 t h e
P u r c h a s e s 	 B o o k .
1 3 . 	 A 	 f i r m 	 p u r c h a s e d 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 a 	 m a c h i n e r y 	 f o r 	 ? 	 1 , 7 0 , 0 0 0 	 a n d 	 	 s p e n t 	 ? 	 3 0 , 0 0 0 	 o n 	 i t s
i n s t a l l a t i o n . 	 O n 	 J u n e 	 3 0 , 	 2 0 1 6 , 	 a n o t h e r 	 m a c h i n e r y 	 c o s t i n g 	 ? 	 2 , 0 0 , 0 0 0 	 w a s 	 p u r c h a s e d . 	 O n
O c t o b e r 	 3 1 , 	 2 0 1 6 	 m a c h i n e r y 	 b o u g h t 	 o n 	 J a n u a r y 	 1 , 	 2 0 1 5 	 w a s 	 s o l d 	 o f f 	 f o r 	 ? 	 1 , 5 0 , 0 0 0 	 a n d
n e w 	 m a c h i n e r y 	 f o r 	 ? 	 3 , 0 0 , 0 0 0 	 p u r c h a s e d 	 o n 	 t h e 	 s a m e 	 d a t e . 	 D e p r e c i a t i o n 	 i s 	 p r o v i d e d
a n n u a l y 	 o n 	 3 1 s t 	 D e c e m b e r 	 @ 	 1 0 % 	 p . a . 	 o n 	 w r i t t e n 	 d o w n 	 v a l u e 	 m e t h o d . 	 S h o w 	 m a c h i n e r y
a c c o u n t 	 o f 	 2 0 1 5 	 a n d 	 2 0 1 6 . 	 ( 6 )
1 4 . 	 i . 	 D i s t i n g u i s h 	 b e t w e e n 	 a 	 B i l l 	 o f 	 E x c h a n g e 	 a n d 	 a 	 P r o m i s s o r y 	 N o t e , 	 o n 	 t h e 	 f o l l o w i n g 	 b a s i s :
( 4 + 4 = 8 )
a . 	 D r a w e r
b . 	 A c c e p t a n c e
c . 	 P a r t i e s
d . 	 O r d e r 	 a n d 	 P r o m i s e
i i . 	 W r i t e 	 n o t 	 o n 	 t h e 	 f o l l o w i n g :
a . 	 D i s h o n o u r 	 o f 	 t h e 	 b i l l
b . 	 E n d o r s e m e n t 	 o f 	 t h e 	 B i l l
O R
O n 	 A p r i l 	 1 5 , 	 2 0 1 6 , 	 N e e r a j 	 s o l d 	 g o o d s 	 f o r 	 ? 	 7 0 , 0 0 0 	 t o 	 P a r m e s h 	 a n d 	 d r a w 	 u p o n 	 l a t e r 	 a 	 b i l l
f o r 	 t h e 	 s a m e 	 a m o u n t 	 p a y a b l e 	 a f t e r 	 3 	 m o n t h s . 	 T h e 	 b i l l 	 w a s 	 a c c e p t e d 	 b y 	 P a r m e s h . 	 N e e r a j
d i s c o u n t e d 	 t h e 	 b i l l 	 f r o m 	 b a n k 	 f o r 	 ? 	 6 7 , 0 0 0 	 o n 	 3 0 t h 	 A p r i l , 	 2 0 1 6 . 	 O n 	 m a t u r i t y , 	 t h e 	 b i l l 	 w a s
d i s h o n o r e d . 	 P a r m e s h 	 a g r e e d 	 t o 	 p a y 	 ? 	 3 0 , 0 0 0 	 i n 	 c a s h 	 i n c l u d i n g 	 ? 	 2 , 0 0 0 	 i n t e r e s t 	 a n d
a c c e p t e d 	 a 	 n e w 	 b i l l 	 f o r 	 3 	 m o n t h s . 	 T h e 	 n e w 	 b i l l 	 w a s 	 e n d o r s e d 	 t o 	 R a j e s h 	 i n 	 f u l l 	 s e t t l e m e n t
o f 	 h i s 	 a c c o u n t 	 ? 	 4 5 , 0 0 0 . 	 I t 	 w a s 	 d u l y 	 m e t 	 o n 	 m a t u r i t y .
G i v e 	 t h e 	 J o u r n a l 	 e n t r i e s 	 i n 	 t h e 	 b o o k s 	 o f 	 N e e r a j .
P a r t 	 ' B ' 	 : 	 ( F i n a n c i a l 	 A c c o u n t i n g )
1 5 . 	 O n 	 w h a t 	 b a s i s 	 I n c o m e 	 a n d 	 E x p e n d i t u r e 	 A / c 	 i s 	 p r e p a r e d ? 	 ( 1 )
1 6 . 	 W r i t e 	 a n y 	 o n e 	 a d v a n t a g e 	 o f 	 T a i l o r - m a d e 	 s o f t w a r e . 	 ( 1 )
1 7 . 	 W r i t e 	 a n y 	 t h r e e 	 l i m i t a t i o n s 	 o f 	 R e a d y m a d e 	 s o f t w a r e . 	 ( 3 )
1 8 . 	 C a l c u l a t e 	 c o s t 	 o f 	 g o o d s 	 s o l d 	 f r o m 	 t h e 	 f o l l o w i n g : 	 ( 3 )
O p e n i n g 	 S t o c k 	 - 	 ? 	 4 0 , 0 0 0
W a g e s 	 & 	 S a l a r i e s 	 - 	 ? 	 1 0 , 0 0 0
N e t 	 P u r c h a s e s 	 - 	 ? 	 5 0 , 0 0 0
R e n t 	 P a i d 	 - 	 ? 	 1 5 , 0 0 0
N e t 	 S a l e s 	 - 	 ? 	 1 , 9 0 , 0 0 0
C l o s i n g 	 S t o c k 	 - 	 ? 	 1 5 , 0 0 0
1 9 . 	 R a v i 	 w h o 	 k e e p s 	 h i s 	 b o o k s 	 o n 	 S i n g l e 	 E n t r y 	 S y s t e m , 	 h a d 	 h i s 	 c a p i t a l 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 	 ?
2 0 , 0 0 0 	 a n d 	 o n 	 1 s t 	 A p r i l , 	 2 0 1 5 	 w a s 	 ? 	 1 6 , 7 0 0 . 	 H e 	 f u r t h e r 	 i n f o r m s 	 t h a t 	 d u r i n g 	 t h e 	 y e a r , 	 h e
w i t h d r e w 	 f o r 	 h i s 	 p e r s o n a l 	 e x p e n s e s 	 ? 	 9 , 4 0 0 . 	 H e 	 a l s o 	 s o l d 	 h i s 	 p e r s o n a l 	 i n v e s t m e n t 	 o f 	 ?
1 0 , 0 0 0 	 a t 	 1 5 % 	 p r e m i u m 	 a n d 	 b r o u g h t 	 t h a t 	 m o n e y 	 i n t o 	 t h e 	 b u s i n e s s .
P r e p a r e 	 a 	 s t a t e m e n t 	 o f 	 P r o f i t 	 o r 	 L o s s . 	 ( 4 )
2 0 . 	 E x p l a i n 	 t h e 	 a c c o u n t i n g 	 t r e a t m e n t 	 o f 	 t h e s e 	 i t e m s 	 o f 	 ' N o t - f o r 	 p r o f i t 	 o r g a n i s a t i o n ' : 	 ( 4 )
i . 	 L e g a c y
i i . 	 E n t r a n c e 	 F e e s
2 1 . 	 S A V E R A 	 C l u b 	 d e c i d e d 	 t o 	 i m p a r t 	 M a r s h a l 	 t r a i n i n g 	 a n d 	 s a f e t y 	 t i p s 	 t o 	 a l l 	 g i r l s 	 a n d 	 w o m a n 	 o f
t h e 	 c i t y 	 t o 	 p r o t e c t 	 t h e m 	 a g a i n s t 	 r i s i n g 	 c r i m e 	 a n d 	 e m p o w e r i n g 	 t h e m 	 t o 	 p r o t e c t 	 t h e m s e l v e s
i n 	 d a n g e r o u s 	 s i t u a t i o n s . 	 F o l l o w i n g 	 i s 	 t h e 	 i n f o r m a t i o n 	 r e l a t i n g 	 t o 	 s u b s c r i p t i o n s 	 f o r 	 t h e
y e a r 	 e n d e d 	 3 1 s t 	 M a r c h , 	 2 0 1 6 	 o f 	 t h e 	 C l u b :
S u b s c r i p t i o n s 	 r e c e i v e d 	 d u r i n g 	 2 0 1 5 - 1 6 ? 	 7 0 , 0 0 0
S u b s c r i p t i o n 	 o u t s t a n d i n g 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 5 ? 	 1 7 , 0 0 0
S u b s c r i p t i o n s 	 r e c e i v e d 	 i n 	 a d v a n c e 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 5 ? 	 3 , 2 5 0
S u b s c r i p t i o n s 	 r e c e i v e d 	 i n 	 a d v a n c e 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 ? 	 4 , 6 7 0
S u b s c r i p t i o n s 	 o u t s t a n d i n g 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 ? 	 1 1 , 2 5 0
i . 	 I d e n t i f y 	 t h e 	 v a l u e s 	 h i g h l i g h t e d 	 a b o v e .
i i . 	 H o w 	 w i l l 	 y o u 	 s h o w 	 t h e 	 s u b s c r i p t i o n 	 i n 	 t h e 	 I n c o m e 	 a n d 	 E x p e n d i t u r e 	 A / c 	 f o r 	 t h e 	 y e a r
e n d e d 	 o n 	 3 1 s t 	 M a r c h , 	 2 0 1 6 ? 	 ( 1 + 3 = 4 )
2 2 . 	 i . 	 W r i t e 	 t h e 	 n a m e 	 o f 	 a n y 	 i n p u t 	 d e c i c e s .
i i . 	 W h a t 	 d o 	 y o u 	 u n d e r s t a n d 	 b y 	 M . I . S . ?
i i i . 	 W r i t e 	 a n y 	 f o u r 	 d i f f e r e n c e s 	 b e t w e e n 	 M a n u a l 	 a n d 	 C o m p u t e r i s e d 	 A c c o u n t i n g 	 S y s t e m .
2 3 . 	 F o l l o w i n g 	 i s 	 t h e 	 R e c e i p t s 	 a n d 	 P a y m e n t s 	 A c c o u n t 	 o f 	 D e l h i 	 h e a l t h 	 C l u b 	 f o r 	 t h e 	 y e a r 	 e n d e d
3 1 s t 	 D e c e m b e r , 	 2 0 1 6 :
R e c e i p t 	 a n d 	 P a y m e n t 	 A c c o u n t s
f o r 	 t h e 	 y e a r 	 e n d i n g 	 o n 	 3 1 s t 	 D e c e m b e r , 	 2 0 1 6
D r . 	 	 C r .
R e c e i p t ? P a y m e n t ?
T o 	 B a l a n c e 	 b / d 9 8 , 0 0 0 B y 	 F u r n i t u r e 2 1 , 0 0 0
T o 	 D o n a t i o n s 	 f o r 	 B u i l d i n g 4 , 0 0 , 0 0 0 B y 	 V e h i c l e s 1 , 0 0 , 0 0 0
T o 	 E n t r a n c e 	 f e e s 1 , 5 0 , 0 0 0 B y 	 S a l a r i e s 8 0 , 0 0 0
T o 	 S u b s c r i p t i o n 9 2 , 0 0 0 B y 	 S u n d r y 	 E x p e n s e s 5 , 0 0 0
T o 	 L o c k e r 	 R e n t 1 0 , 0 0 0 B y 	 B u i l d i n g 4 , 0 0 , 0 0 0
T o 	 I n t e r e s t 	 o n 	 I n v e s t m e n t
	
1 0 , 0 0 0
	
B y 	 I n v e s t m e n t
P u r c h a s e d 	 o n 	 A p r i l 	 2 0 1 6 	 @ 	 2 0 % 	 p . a . )
8 0 , 0 0 0
	
T o 	 S a l e 	 o f 	 V e h i c l e s
( B o o k 	 v a l u e 	 9 0 , 0 0 0 )
7 8 , 0 0 0
	
B y 	 B a l a n c e 	 c / d
	
1 , 5 2 , 0 0 0
	
	 8 , 3 8 , 0 0 0 	 8 , 3 8 , 0 0 0
A d d i t i o n a l 	 I n f o r m a t i o n :
i . 	 D o n a t i o n s 	 f o r 	 B u i l d i n g 	 i n c l u d e 	 2 0 % 	 g e n e r a l 	 d o n a t i o n s .
i i . 	 D u r i n g 	 t h e 	 y e a r , 	 t h e 	 c l u b 	 h a s 	 6 0 0 	 m e m b e r s 	 a n d 	 e a c h 	 p a y i n g 	 a n 	 a n n u a l 	 s u b s c r i p t i o n 	 o f
? 	 2 0 0 .
i i i . 	 O u t s t a n d i n g 	 I n c o m e 	 a n d 	 E x p e n d i t u r e 	 A c c o u n t 	 o f 	 t h e 	 c l u b 	 f o r 	 t h e 	 y e a r 	 e n d e d 	 3 1 s t
D e c e m b e r , 	 2 0 1 6 .
2 4 . 	 P r e p a r e 	 T r a d i n g 	 a n d 	 P r o f i t 	 a n d 	 L o s s 	 A c c o u n t 	 a n d 	 B a l a n c e 	 S h e e t 	 f r o m 	 t h e 	 f o l l o w i n g 	 T r i a l
B a l a n c e 	 a n d 	 i n f o r m a t i o n 	 a s 	 o n 	 3 1 s t 	 D e c e m b e r , 	 2 0 1 6 :
N a m e 	 o f 	 A c c o u n t D r . 	 ( ? ) C r . 	 ( ? )
S t o c k 	 ( 1 s t 	 J a n u a r y , 	 2 0 1 6 ) 1 6 , 0 0 0 	
S a l e s 	 7 , 0 0 , 0 0 0
P u r c h a s e s 3 , 0 0 , 0 0 0 	
W a g e s 4 0 , 0 0 0 	
R e n t 	 a n d 	 R a t e s 3 0 , 0 0 0 	
S a l a r i e s 4 6 , 0 0 0 	
I n s u r a n c e 1 5 , 0 0 0 	
M a c h i n e r y 7 2 , 0 0 0 	
B u i l d i n g 1 1 , 5 0 , 0 0 0 	
C a p i t a l 	 l e s s 	 D r a w i n g 	 6 , 0 0 , 0 0 0
S u n d r y 	 D e b t o r s 6 5 , 0 0 0 	
S u n d r y 	 C r e d i t o r s 	 3 2 , 0 0 0
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FAQs on Question Paper 2017 (Set 1) - Additional Study Material for Commerce

1. What are the main subjects included in Commerce exams?
Ans. The main subjects included in Commerce exams are Accounting, Economics, Business Studies, Mathematics, and English.
2. How can I prepare effectively for Commerce exams?
Ans. To prepare effectively for Commerce exams, it is important to create a study schedule, understand the concepts thoroughly, practice solving previous year question papers, take mock tests, and seek guidance from teachers or tutors if needed.
3. What career options are available after completing a Commerce degree?
Ans. There are various career options available after completing a Commerce degree, such as becoming a Chartered Accountant, Financial Analyst, Investment Banker, Marketing Manager, Human Resource Manager, or Entrepreneur.
4. What are the essential skills required for a successful career in Commerce?
Ans. Essential skills for a successful career in Commerce include strong analytical and problem-solving skills, excellent numerical ability, good communication and interpersonal skills, attention to detail, and proficiency in using financial software and tools.
5. Are there any scholarships available for Commerce students?
Ans. Yes, there are scholarships available for Commerce students. Many universities, government organizations, and private institutions offer scholarships based on academic merit, financial need, and specific criteria. Students can research and apply for these scholarships to support their education expenses.
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