f–3516 sub. code 7bcoe2b supplementary / improvement

Wk 3

F–3516

B.Com. DEGREE EXAMINATION, APRIL 2021 &

Sixth Semester

Commerce

Elective — COMPUTER APPLICATION IN BUSINESS

(CBCS – 2017 onwards)

Time : 3 Hours Maximum : 75 Marks

Section A (10 2 = 20)

Answer all questions.

1. Define Computer.

PoÛ Áøμ¯Ö.

2. What is Central Processing Unit?

©zv¯ ö\¯»õUP A»S GßÓõÀ GßÚ?

3. What is Languages?

ö©õÈPÒ Gß£x ¯õx?

4. Write the meaning of system software.

PoÛ ö©ßö£õ¸Îß Aºzuzøu GÊxP.

5. What is Operating system?

Sub. Code 7BCOE2B

HP

Text Box

SUPPLEMENTARY / IMPROVEMENT / ARREAR EXAMINATIONS

F–3516

2

Wk 3 C¯UP •øÓø© GßÓõÀ GßÚ?

6. What is the purpose of UNIX?

²ÛUì&ß ÷|õUP® ¯õx?

7. Mention any two name of variables.

H÷uÝ® C¸ ©õÔPÎß ö£¯ºPøÍ u¸P.

8. What is Data types?

uμÄ ÁøPPÒ GßÓõÀ GßÚ?

9. What is the usages of Requirements?

÷uøÁ Gß£uß £¯ßPÒ ¯õx?

10. What is Network Security?

¤øn¯ £õxPõ¨¦ GßÓõÀ GßÚ?

Section B (5 5 = 25)

Answer all questions, choosing either (a) or (b).

11. (a) What are the uses of computer?

PoÛ°ß £¯ßPÒ ¯õøÁ?

Or

(b) Write any three output devices.

öÁÎ±mk \õuÚ[PÎß H÷uÝ® ‰ßÔøÚ GÊxP.

12. (a) State the characteristics of High level languages.

E¯º ©mh ö©õÈPÎß C¯À¦PøÍ u¸P.

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Wk 3 Or

(b) List out the role of flow charts.

JÊ[S Áøμ£hzvß £[QøÚ £mi¯¼kP.

13. (a) Put out various types of OS.

OS &ß £À÷ÁÖ ÁøPPøÍ öÁÎz u¸P.

Or

(b) What are the applications of DOS?

DOS &ß £¯ß£õkPÒ ¯õøÁ?

14. (a) Write a short note on character.

GÊzxz öuõS¨¦ SÔzx ]Ö SÔ¨¦ GÊxP.

Or

(b) What are the various types of Data types?

£À÷ÁÖ uμÄ ÁøPPÒ ¯õøÁ?

15. (a) List out the advantages of E-Commerce.

Áø»¯ – ÁoPzvß |ßø©PøÍ ÂÁ›.

Or

(b) Write the uses of Network security.

Áø»¨¤ßÚÀ £õxPõ¨¤ß £¯ßPøÍ GÊxP.

Section C (3 10 = 30)

Answer any three questions.

16. What are the differences between Hardware and Software?

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Wk 3 Áßö£õ¸Ò ©ØÖ® ö©ßö£õ¸ÐUPõÚ ÷ÁÖ£õkPÒ

¯õøÁ?

17. Draw a structure of Computer programme.

PoÛ ö\¯À£õmiß Aø©¨¦ •øÓø¯ ÁøμP.

18. State the functions of operating system.

C¯UP •øÓ°ß £oPøÍ ÂÁõv.

19. Draw a basis structure of C-programme.

C- ö\¯À£õmiß Ai¨£øh Aø©¨¤øÚ ÁøμP.

20. Explain the various categories of Network.

Áø»¨¤ßÚ¼ß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

————————

F–4541


Supplementary/Improvement/Arrear Examinations

Sixth Semester

Commerce

SPECIAL ACCOUNTS



Section A (10 × 2 = 20)

Answer all the questions.

1. Define doubtful assets.

\¢÷uPzvØQh©õÚ PhßPÒ Áøμ¯Ö.

2. Write any two features of bank accounting system.

Á[Q PnUQ¯À •øÓ Cμsk A®\[PøÍ GÊxP.

3. What is the meaning of surrender value.

\μnøhuÀ ©v¨¦ ö£õ¸Ò GßÚ?

4. What is meant by reinsurance?

©ÖPõ¨¥k ö£õ¸Ò ¯õx?

5. What is contingency reserve?

uØö\¯À JxURk GßÓõÀ GßÚ?

6. What is double accounts systems?

Cμmøh PnUQ¯À •øÓ GßÓõÀ GßÚ?

Sub. Code 7BCO6C1

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7. Define a holding company. ¤i¨¦ {ÖÁÚ® Áøμ¯Ö.

8. What is minority interest?

]Ö£õßø©°Úº Ámi GßÓõÀ GßÚ?

9. What is voyage account?

£¯nU PnUSPÒ GßÓõÀ GßÚ?

10. What is primage?

•ußø©¯õÚøÁ GßÓõÀ GßÚ?

Section B (5 × 5 = 25)


11. (a) List out the types of investment.

•u½miß ÁøPPøÍ £mi¯¼kP.

Or

(b) Narrate the special features of ship system of posting.

CkøP°k® P¨£À Aø©¨¤ß ]Ó¨¦ A®\[PøÍ GÊxP.

12. (a) A new fire insurance company received premiums totalling Rs.86,00,000 (net). Claims totalled Rs.18,50,000 and the expenses of management including commission amounted Rs.36,20,000 all in the first year of its working what is the profit earned by the company?

J¸ ¦v¯ w Põ¨¥mk {ÖÁÚ® ¹,.86,00,000 ({Pμ) Põ¨¥k ö£ØÓx. ÷Põ¸uÀ ö©õzu® ¹.18,50,000 ©ØÖ® ÷©»õsø© ö\»ÄPÒ P/S ¹.36,20,000 ÷\º¢v¸¢ux. A¢u {ÖÁÚ® GÆÁÍÄ C»õ£® \®£õvUS®?

Or

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(b) A New marine insurance company reported the following figures for the first year of its working. Make necessary risks for unexpired risks @ 100% on net premium.

Rs.

Premium received on original policies 80,00,000

Reinsurance premium paid 11,00,000

Reinsurance premium received 3,50,000

Claims 11,00,000

Commission of direct business 4,65,000

Expenses of management 21,00,000

J¸ ¦v¯ PhÀ Põ¨¥mk {ÖÁÚ® ¤ßÁ¸® uPÁÀPøÍ •uÀ Á¸hzvØS AÎzxÒÍx. ÷uøÁ¯õÚ A£õ¯[PøÍ ö\»Âh¨£õu A£õ¯[PÒ 100% ß Põ¨¥k E¸ÁõUSP.

¹.

Esø©¯õÚ £õ¼]PÒ Põ¨¥k ö£ØÓx 80,00,000

©ÖPõ¨¥mk ¥›ª¯® ö\¾zv¯x 11,00,000

©ÖPõ¨¥mk ¥›ª¯® ö£ØÓx 3,50,000

÷Põ¸uÀ 11,00,000

uμS ÷|μi ÁoPzvÀ 4,65,000

÷©»õsø© ö\»ÄPÒ 21,00,000

13. (a) From the following particulars draw up (1) capital account and (2) general balance sheet as on 30th June, 1996 on double accounts system.

Rs.

Authorised capital 30,00,000

Subscribed capital 26,00,000

11% Debentures 4,00,000

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Trade creditors 1,60,000

Reserves 1,50,000

Trade debtors 3,80,000

Cash in hand and at banks 3,50,000

Investments( reserve) 1,50,000

Stock 2,40,000

Expenditure to 30th June 1995;

Land 1,20,000

Shafting etc 13,50,000

Machinery 4,00,000

Buildings 1,30,000

The expenditure during the year ended 30.6.1996 was Rs.2,50,000

Rs.2,50,000 and Rs.1,00,000 respectively on the last three items and a renewal fund of Rs.2,50,000 had been created. The balancing item of Rs.1,60,000 may be taken as profit of the company.

¤ßÁ¸® uPÁÀPÎß ÁøμÄ (1) ‰»uÚ PnUS (2) ö£õx JxURk 30áúß 1996 ß Cμmøh £vÄ •øÓ.

¹.

A[RP›UP¨£mh •uÀ 30,00,000\¢uõ ‰»uÚ® 26,00,000Phß£zvμ® 4,00,000ÁoP PhÜ¢÷uõº 1,60,000JxURk 1,50,000ÁoP PhÚõÎPÒ 3,80,000øP öμõUP® ©ØÖ® Á[Q öμõUP® 3,50,000•u½k (JxURk) 1,50,000

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\μUS 2,40,000

ö\»ÂÚ[PÒ 30 áúß 1995

{»® 1,20,000

÷å¨i[ 13,50,000

C¯¢vμ® 4,00,000

Pmih® 1,30,000

30.6.1996 C¢u Á¸h® ö\»ÂÚ® ¹.2,50,000, ¹.2,50,000 ©ØÖ® ¹.1,00,000 •øÓ¯õP ‰ßÖ Á¸h ¦x¨¤zuÀ {v ¹.2,50,000 E¸ÁõUP¨£mhx. «u•ÒÍ E¸¨£iPÒ ¹.1,60,000 {ÖÁÚzvß »õ£©õP GkzxU öPõÒÍ¨£h»õ®.

Or

(b) Explain the provision of resonable return and disposal of surplus of electric supply company.

ªß\õμ Â{÷¯õP {ÖÁÚzvß E£› {¯õ¯©õÚ Á¸Áõ´ ©ØÖ® APØÖÁuØPõÚ HØ£õkPøÍ ÂÁ›.

14. (a) While preparing a consolidated balance sheet what amount would you carry to capital reserve account?

J¸[Qøn¢u C¸¨¦{ø» u¯õ›US®÷£õx G¢u öuõøPø¯ ‰»uÚ JxURmk PnUQØS GkzxUöPõÒÃº?

Or

(b) How would you ascertain the minority interest?

]Ö£õßø©°Úº Ámiø¯ G¨£i PnUQkÁõ´?

15. (a) How to calculate voyage in progress?

•ß÷ÚØÓ¨ £¯nzøu GÆÁõÖ PnUQkÁx?

Or

(b) Discuss the passage money is treated as income in voyage account.

£zv°ß £n® £¯nU PnUQÀ Á¸©õÚ©õP P¸u¨£kQÓuõ ÂÁõv.

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Section C (3 × 10 = 30)


16. From the following ledger balance of Laxmi bank limited, prepare the profit and loss accountant and balance sheet as on 31st March, 1996:

Rs. (‘000)

Rs. (‘000)

Share capital Payment of employees

74

12,500 equity shares of Rs.100 each

1,250 Depreciation on premises

22

Statutory reserve

600 Interest, discount and commission

245

Current accounts and deposits A/c

7,732 Cash in hand and with reserve

-

Acceptance of behalf of customers

1,200 Bank of India 1,584

P and L Account (balance)

15 Money at cell and short notice

274

Interest paid 27 Bills discount 379

Government securities

600 Loans and advances 4,665

Other securities

825 Bank premises and furnitures

418

Shares and stock

637 Freehold and lease hold

337

Make a provision for rebate of bills discounted Rs.3,000

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ö»m_ª Á[Q ¼ªöhmiß ÷£÷μk Ç¨¦ ¤ßÁ¸©õÖ 31 ©õºa, 1996 US C»õ£ |mh PnUS ©ØÖ® Ç¨¦ {ø»U SÔ¨¦ u¯õ›UPÄ®.

¹. (‘000)

¹. (‘000)

£[S ‰»uÚ® FÈ¯ºPÐUS ö\¾zv¯x

74

12,500 \õuõμn £[SPÒ ¹.100 Ãu®

1,250 ÁÍõP ÷u´©õÚ® 22

\mh JxURk 600 Ámi, uÒÐ£i ©ØÖ® uμS

245

|h¨¦ PnUS ©ØÖ® øÁ¨¦

7,732 øPöμõUP® ©ØÖ® JxURk

-

ÁõiUøP¯õÍº \õº£õP HØÖU öPõshx

1,200 £õ[U B¨ C¢v¯ 1,584

C»õ£ |mh P/S (Ç¨¦)

15 AøÇ¨¦ ©ØÖ® Ç¨¦hß £n®

274

Ámi ö\¾zv¯x

27 ¤À uÒÐ£i 379

Aμ_ £zvμ[PÒ 600 Phß ©ØÖ® •ß£n®

4,665

¤Ó £zvμ[PÒ 825 Á[Q ÁÍõP® ©ØÖ® uÍÁõh[PÒ

418

£[S ©ØÖ® Ç¨¦

637 ©øÚxøn ©ØÖ® SzuøP

337

uÒÐ£i ö\´¯¨£mh ¤ÀPÒ «uõÚ uÒÐ£iUS ¹.3,000 HØ£õk ö\´²[PÒ.

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17. A life insurance company disclosed a fund of Rs.20,00,000 of the balance sheet total Rs.45,00,000 on 31st March, 1996 before taking the following into consideration:

(a) A claim of Rs.10,000 was intimated and admitted but not paid during the year

(b) A claim of Rs.6,000 outstanding in the books for 8 years in written back

(c) Interest on securities accrued Rs.800, but not received during the year

(d) Rent of the own building occupied Rs.2,000

(e) Premium of Rs. 600 is payable under reinsurance

(f) Reinsurance recoveries Rs.26,000

(g) Bonus utilised in reduction of premium Rs.10,000

(h) Agents commission to be paid Rs.8,000 .

Pass the necessary journal entries for the omissions, recompute the find and show the balance sheet total after making the above adjustments.

J¸ B²Ò Põ¨¥mk {ÖÁÚ® ¹.20,00,000 {vø¯ öÁÎ°mhx ©ØÖ® ¹.45,00,000 C¸¨¦{ø» SÔ¨¦ 31 ©õºa 1996 ¤ßÁ¸ÁÚÁØøÓ PÁÚzvÀ öPõÒÁuØS•ß

(A) ¹.10,000 ÷PõμÀ öu›ÂUP¨£mk J¨¦UöPõÒÍ¨£mhx. BÚõÀ C¢u BsiÀ ö\¾zu¨£hÂÀø»

(B) 8 BskPÍõP ¦zuP[PÎÀ {¾øÁ°À EÒÍ ¹.6,000 E›ø©÷PõμÀ «sk® GÊu¨£mhx

(C) £zvμ[PÒ «uõÚ Ámi ¹.800 US EzuμÁõu® AÎzux BÚõÀ A¢u BsiÀ ö£Ó¨£hÂÀø»

(D) ö\õ¢u Pmihzvß ÁõhøP ¹.2,000 BUQμªUP¨£mkÒÍx.

(E) ¹.600 Cß ¤›ª¯® ©ÖPõ¨¥miß RÌ ö\¾zu¨£k®

(F) ©ÖPõ¨¥mk «ÒP£mhx ¹.26,000

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(G) ¥›ª¯® SøÓ¨£vÀ ¹.10,000 ÷£õÚì £¯ß£kzu¨£kQÓx

(H) •PÁº uμS ¹.8,000 ö\¾zu¨£mhx

÷©÷» EÒÍ SøÓ¨£õkPÐUS ÷uøÁ¯õÚ SÔ¨÷£k, {vø¯ «sk® PnUQmk ÷©÷» EÒÍ ©õØÓ[PøÍ ö\´u¤ß C¸¨¦{ø» ö©õzuzøu Põs¤.

18. Explain the advantages and disadvantages of double account system.

Cμmøh PnUQ°¯À•øÓ°ß |ßø©PÒ ©ØÖ® wø©PøÍ ÂÁ›.

19. H Ltd acquired 80,000 shares of Rs.10 each in S Ltd on” 1st October, 1995. The summarised balance sheets of H Ltd. and S Ltd on 31.3.96.

Liabilities H Ltd Rs.

S Ltd Rs.

Assets H Ltd Rs.

S Ltd Rs.

Share capital in shares of Rs.10 each

20,00,000 10,00,000 Machinery 6,00,000 4,50,000

Reserve 1,00,000 1,50,000 Furniture 20,000 40,000

Profit and loss A/c

50,000 45,000 Shares in S Ltd 8,80,000 -

9% debentures

- 2,00,000 9% Debentures in S Ltd

80,000 -

Creditors 4,00,000 2,00,000 Stock 5,20,000 6,50,000

Bills payable

20,000 10,000 Debtors 1,80,000 2,70,000

Bills receivable 10,000 15,000

Cash 2,80,000 1,80,000

25,70,000 16,05,000 25,70,000 16,05,000

Bills receivable of S Ltd. include bills for Rs.8,000 accepted by H Ltd. and creditors of S Ltd. include Rs.20,000 due to H Ltd. An amount of Rs.30,000 was transferred by S Ltd. from the current year’s profits to reserves.

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You are required to prepare the consolidated balance sheet as on 31st March,1996 showing therein how your figures are made up.

H ¼ªöhm 80,000 ® £[SPøÍ J¸ £[Qß Âø» ¹.10 Ãu® S ¼ªöhmih® Áõ[Q¯x C¸¨¦{ø» H ¼ªöhm ©ØÖ® S ¼ªöhm _¸UP©õP öPõkUP¨£mkÒÍx.

ö£õÖ¨¦PÒ H Ltd ¹.

S Ltd ¹.

Assets H Ltd ¹.

S Ltd ¹.

£[S •uÀ £[S JßÔß ¹.10 Ãu®

20,00,000 10,00,000 C¯¢v® 6,00,000 4,50,000

JxURk 1,00,000 1,50,000 uÍÁõh[PÒ 20,000 40,000C»õ£ |mh P/S

50,000 45,000 S ¼ªöhm £[S

8,80,000 -

9% Phß £zvμ®

- 2,00,000 9% Phß

£zvμ® S ¼ªöhm

80,000

PhÜ¢÷uõº 4,00,000 2,00,000 \μUS 5,20,000 6,50,000ö\¾zxa^mk 20,000 10,000 PhÚõÎPÒ 1,80,000 2,70,000

ö£ÖuÀ ^mk 10,000 15,000

öμõUP® 2,80,000 1,80,000

25,70,000 16,05,000 25,70,000 16,05,000

ö£ÖuÀ ^mk S ¼ªöhmiß ¤À ¹.8,000 H ¼ªöhm HØÖU öPõshx ©ØÖ® S ¼ªöhm PhÜ¢÷uõº ¹.20,000 H ¼ªöhm EÒÍx ¹.30,000 öuõøP C¢u Á¸h® C»õ£® JxURmiØS ©õØÓ¨£mhx.

J¸[Qøn¢u C¸¨¦ {ø» 31 ©õºa, 1996 u¯õ›UPÄ®.

20. Discuss the points special attention in connection with voyage accounts.

£¯nU PnUSPÒ öuõhº£õP ¦ÒÎPÒ SÔzx PÁÚ® ö\¾zxQÓuõ ÂÁõv.

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F–4542



Sixth Semester

Commerce

MANAGEMENT ACCOUNTING



Section A (10 2 = 20)


1. What is Management Accounting?

÷©»õsø©U PnUQ¯À GßÓõÀ GßÚ?

2. What is common-size statements?

ö£õx AÍÄ AÔUøPPÒ GßÓõÀ GßÚ?

3. What are the principle components of Financial Statements?

{v{ø» AÔUøPPÎß •UQ¯ EÒÏkPÒ ¯õøÁ?

4. What are the modes of expressing ‘Ratio’?

ÂQu[PøÍ öÁÎ¨£kzx® ÁÈ•øÓPÒ ¯õøÁ?

5. What is cash flow statement?

öμõUP |h©õmh AÔUøP GßÓõÀ GßÚ?

Sub. Code 7BCO6C2

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6. What is working capital?

|øh•øÓ ‰»uÚ® GßÓõÀ GßÚ?

7. What do you mean by Budgeting?

vmh® £ØÔ }Ãº AÔÁöußÚ?

8. What is master budget?

uø»ø© {vzvmh® GßÓõÀ GßÚ?

9. Define standard costing.

uh AhUPÂø» – Áøμ¯Ö.

10. What is marginal costing?

CÖv {ø»a ö\»ÄPÒ GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are special functions of Management Accounting?

÷©»õsø© PnUQ¯¼ß £oPÒ ¯õøÁ?

Or

(b) Explain the objective of Management Accounting.

÷©»õsø© PnUQ¯¼À SÔU÷PõÒPøÍ £ØÔ

ÂÍUSP.

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12. (a) Calculate Break even Point from the following data :

Profit Rs.5,000 (20% on sales)

P/V ratio : 50%

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x C»õ£ |mh©ØÓ ¦ÒÎø¯ PnUQkP.

C»õ£® ¹.5,000 (ÂØ£øÚ°À 20%)

£[PÎ¨¦ ÂQu® 50%

Or

(b) Calculate current ratio and Liquid ratio from the following details:

Rs.

Cash 18,000

Debtors 1,42,000

Closing stock 1,80,000

Bills payable 27,000

Creditors 50,000

Outstanding expenses 90,000

RÌPõq® ÂÁμ[PÎ¼¸¢x |øh•øÓ ÂQu® ©ØÖ® öμõUP©õUS® ÂQu® BQ¯ÁØøÓU PnUQkP.

¹.

öμõUP® 18,000

PhÚõÎPÒ 1,42,000

CÖv \μUQ¸¨¦ 1,80,000

ö\¾zuØS›¯ ©õ/^ 27,000

PhÜ¢÷uõº 50,000

öPõk£h÷Ási¯ ö\»ÄPÒ 90,000

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13. (a) Calculate fund from operation from the following. Rs. Rs.

To salaries 10,000 By Grass Profit 2,00,000

To rent 3,000 By Profit on sale of machinery

5,000

To commission 2,000 By dividend received 5,000

To discount 1,000

To depreciation 14,000

To general reserve 20,000

To provision for tax

15,000

To preliminary expenses

5,000

To selling expenses

20,000

To net profit 1,20,000

2,10,000 2,10,000

RÌPsh C»õ£ |mh PnUQ¼¸¢x ö\¯ÀÁÈ {v°øÚU PnUQkP.

¹. ¹.

\®£Í® 10,000 ö©õzu »õ£® 2,00,000

ÁõhøP 3,000 C¯¢vμ® ÂØÓvÀ »õ£®

5,000

uμS 2,000 £[Põuõ¯® ö£ØÓx 5,000

PÈÄ 1,000

÷u´©õÚ® 14,000

ö£õx Põ¨¦ 20,000

Á› Põ¨¦ 15,000

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öuõhUP ö\»ÄPÒ 5,000

ÂØ£øÚ ö\»ÄPÒ

20,000

{Pμ »õ£® 1,20,000

2,10,000 2,10,000

Or

(b) Calculate cash from operation. Rs.

Net profit 1,00,000

Depreciation :

Building 14,000

Machinery 5,000

Preliminary expenses 5,000

Provision for tax 10,000

Good will 5,000

Gain on sale of building 8,000

¤ßÁ¸® Â£μ[PÎ¼¸¢x ö\¯Ø£õmk öμõUPzøu PnUQkP.

¹.

{Pμ»õ£® 1,00,000

÷u´©õÚ® :

Pmih® 14,000

C¯¢vμ® 5,000

öuõhUP ö\»ÄPÒ 5,000

Á› Põ¨¦ 10,000

|Øö£¯º 5,000

Pmih® ÂØÓvÀ Qøhzu C»õ£® 8,000

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14. (a) What are the objectives of budgetary control?

ÁμÄ ö\»Ä vmh Pmk¨£õmiß ÷|õUP[PÒ ¯õøÁ?

Or

(b) Prepare production budget from the following data : Product Opening stock

(units) Stock

(units)Closing stock

(units)

A 8,000 40,000 12,000

B 12,000 60,000 20,000

C 16,000 52,000 12,000

D 12,000 48,000 8,000

RÌPsh ÂÁμ[PøÍU öPõsk EØ£zv vmh® u¯õ›UPÄ®.

ö£õ¸Ò Bμ®£ C¸¨¦ (A»SPÒ)

ÂØ£øÚ(A»SPÒ)

CÖva \μUQ¸¨¦

(A»SPÒ)

A 8,000 40,000 12,000

B 12,000 60,000 20,000

C 16,000 52,000 12,000

D 12,000 48,000 8,000

15. (a) From the following data calculate :

(i) P/V Ratio

(ii) Variable cost and

(iii) Profit

Rs.

Sales 80,000

Fixed expenses 15,000

Break even point 50,000

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RÌPsh uPÁÀPøÍ PnUQkP.

(i) £[PÎ¨¦ ÂQu®

(ii) ©õÖ£k® Âø» (iii) C»õ£®

¹.

ÂØ£øÚ 80,000{ø»¯õÚ ö\»ÄPÒ 15,000C»õ£ |mh©ØÓ ¦ÒÎ 50,000

Or

(b) The following information is given by the companies ABC and XYZ.

ABC XYZ Rs. Rs.Units produced and sold 85,000 85,000Revenues 1,70,00 1,70,00Fixed costs 80,000 80,000Operating income 51,000 51,000Variable costs 34,000 85,000

Find out the break-even-point of each company both in units as well as value.

ABC ©ØÖ® XYZ GßÓ {Ö©[PÒ R÷Ç EÒÍ ÂÁμ[PøÍ öPõkzxÒÍÚ.

ABC XYZ

¹. ¹.

EØ£zv ö\´x ÂØ£øÚ ö\´u A»SPÒ 85,000 85,000

Á¸Áõ´PÒ 1,70,00 1,70,00

{ø»a ö\»ÄPÒ 80,000 80,000

C¯UP Á¸©õÚ® 51,000 51,000

©õÖ£k® ö\»ÄPÒ 34,000 85,000

\› \© ¦ÒÎ¯ø¯ ¹£õ´ ©v¨¦ ©ØÖ® A»Q¾® JÆöÁõ¸ {Ö©zvØS PnUQkP.

F–4542

8

Section C (3 10 = 30)


16. Explain the nature and scope of Management Accounting.

÷©»õsø© PnUQ¯¼ß C¯À¦ ©ØÖ® GÀø»PÒ SÔzx

ÂÁ›UPÄ®.

17. Prepare a Balance sheet with as many details as possible from the following information :

(a) Gross profit ration – 20%

(b) Debtors Turnover _ 6 times

(c) Fixed Assets to net worth – 0.80

(d) Reserves to capital – 0.50

(e) Current Ratio – 2.50

(f) Liquid Ratio – 1.50

(g) Net working capital – Rs. 3,00,000

(h) Stock turn over ratio – 6 times

R÷Ç öPõkUP¨£mkÒÍ ÂÁμ[PÎ¼¸¢x C¸¨¦ {ø»U

SÔ¨¦ u¯õº ö\´P.

(A) ö©õzu C»õ£® ÂQu® –20%

(B) PhÚõÎPÒ ÂØ£øÚ ÂQu® -– 6 uhøÁ

(C) {Pμ ©v¨¤ß «x {ø»a ö\õzxUPÒ – 0.80

(D) ‰»uÚ® «uõÚ öμõUP C¸¨¦ – 0.50

(E) |h¨¦ ÂQu® – 2.50

(F) }ºø© ÂQu® – 1.50

(G) {Pμ |øh•øÓ ‰»uÚ® – ¹.3,00,000

(H) \μUQ¸¨¦ ÂØ£øÚ ÂQu® – 6 uhøÁ

F–4542

9

18. Prepare fund flow statement.

Liabilities 2011 2012 Assets 2011 2012

Rs. Rs. Rs. Rs.

Capital 60,000 75,000 Land 5,000 6,000

General reserve

10,000 15,000 Machinery 25,000 30,000

Debentures 20,000 15,000 Cash 10,000 15,000

Creditors 15,000 26,000 Debtors 15,000 5,000

Stock 50,000 75,000

1,05,000 1,31,000 1,05,000 1,31,000

Adjustments :

(a) Dividend Paid during the year Rs.5,000.

(b) Depreciation on machinery Rs.10,000

{v |h©mh AÔUøP u¯õ›UPÄ®.

ö£õÖ¨¦PÒ 2011 2012 ö\õzxUPÒ 2011 2012

¹. ¹. ¹. ¹.

•uÀ 60,000 75,000 {»® 5,000 6,000

ö£õx Põ¨¦ 10,000 15,000 C¯¢vμ® 25,000 30,000

Phß £zvμ® 20,000 15,000 öμõUP® 10,000 15,000

PhÜ¢÷uõº 15,000 26,000 PhÚõÎPÒ 15,000 5,000

\μUQ¸¨¦ 50,000 75,000

1,05,000 1,31,000 1,05,000 1,31,000

\›UPmhÀPÒ :

(A) CÆÁõsiØS ÁÇ[P¨£mh £[Põuõ¯® ¹. 5,000.

(B) C¯¢vμzvß «uõÚ £[Põuõ¯® ¹. 10,000

F–4542

10

19. Explain the methods of Financial Budgets.

{v vmh £mi¯¼ß ÁøPPøÍ ÂÍUSP.

20. The sales and profits during two years were as follows :

Sales (Rs.) Profit (Rs.)

2011 1,40,000 15,000

2012 1,60,000 20,000

Calculate :

(a) P/V ratio

(b) Break-even-Point

(c) Sales required to earn a profit of Rs.40,000

(d) Fixed cost.

(e) Profit when sales are Rs.1,20,000

Cμsk Á¸h[PÐøh¯ ÂØ£øÚ ©ØÖ® C»õ£® R÷Ç öPõkUP¨£mkÒÍx,

ÂØ£øÚ (¹.)

C»õ£® (¹.)

2011 1,40,000 15,000

2012 1,60,000 20,000

Psk¤i :

(A) C»õ£ AÍÄ ÂQu®

(B) C»õ£ |mhªÀ»õ ¦ÒÎ

(C) ¹. 40,000 DmhUTi¯ ÂØ£øÚ

(D) {ø»¯õÚ ö\»ÄPÒ

(E) ÂØ£øÚ ¹. 1,20,000 GÝ® ÷£õx C»õ£®.

————————

F–4543



Sixth Semester

Commerce

INDUSTRIAL LAW



Section A (10 2 = 20)


1. What is safety?

£õxPõ¨¦ GßÓõÀ GßÚ?

2. Bring out the meaning of welfare of workers.

öuõÈ»õÍº |»ß ö£õ¸Ò u¸P.

3. What is trade union?

öuõÈ»õÍº \[P® GßÓõÀ GßÚ?

4. What is penalty?

A£μõu® GßÓõÀ GßÚ?

5. Define industries disputes act.

öuõÈÀ \ºaø\ \mh® Áøμ¯Ö.

Sub. Code 7BCO6C3

F–4543

2

6. What is retrenchment?

BmSøÓ¨¦ GßÓõÀ GßÚ?

7. Define Accident.

Â£zx Áøμ¯Ö.

8. What do you understand by compensation?

CÇ¨¥k £ØÔ } AÔÁÚ GßÚ?

9. Write any two objectives of employees state insurance.

FÈ¯ºPÒ ©õ{» Põ¨¥miß ÷|õUP[PÒ CμsiøÚ GÊxP.

10. Who is not eligible for provident fund?

Á¸[Põ» øÁ¨¦ {vUS uSv°À»õuÁº ¯õº?



11. (a) Narrate about the scope of factories act.

öuõÈØ\õø» \mhzvß GÀø»PøÍ u¸P.

Or

(b) What are the provisions regarding employment of young persons in factories?

CÍ® SÇ¢øuPøÍ £o¯©ºzxÁvÀ EÒÍ Âv•øÓPÒ GßöÚßÚ?

12. (a) How to register of trade union?

öuõÈØ \[P[PøÍ GÆÁõÖ £vÁx?

Or

(b) List out the purpose of trade union act.

öuõÈØ \[P \mhzvß ÷|õUP[PøÍ £mi¯¼kP.

F–4543

3

13. (a) Examine the causes of strike.

÷Áø» {Özuzvß Põμn[PøÍ Aμõ´P.

Or

(b) What is the penalty for illegal strike?

\mhÂ÷μõu©õÚ ÷Áø» {ÖzuzvØPõÚ A£μõu® GßÚ?

14. (a) Bring out the rules regarding Workmen’s compensation.

öuõÈ»õÍºPÒ CÇ¨¥k öuõhº£õÚ Âv•øÓPÒ uõ¸[PÒ.

Or

(b) Analyse the nature of compensation.

CÇ¨¥miß ußø©PøÍ Bμõ´P.

15. (a) Examine the different types of benefits provided by the Employees State Insurance Act 1948.

FÈ¯ºPÒ ©õ{» Põ¨¥mk \mh® 1948 ß £i £À÷ÁÖ ÁøP¯õÚ |ßø©PøÍ B´P.

Or

(b) Evaluate the maximum salary for ESI deduction.

ESI ß £i Â»UQØS AvP£m\ \®£Í® ©v¨¤kP.

Section C (3 10 = 30)


16. Critically appraise the welfare measures under the factories act.

öuõÈ»õÍº \mhzvß £i |»ß |hÁiUøPPøÍ ©v¨¤kP.

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4

17. Enunciate the rights and liabilities of registered trade union.

öuõÈØ\[P[PÎß E›ø©PÒ ©ØÖ® ö£õÖ¨¦PøÍ ÂÍUSP.

18. Discuss the grounds of retrenchment of workers.

öuõÈ»õÍºPÒ BmSøÓ¨¤ß Ai¨£øhPÒ ÂÁõv.

19. Explain the types of compensation.

CÇ¨¥miß ÁøPPøÍ ÂÁ›.

20. Describe the provisions regarding contribution to the provident fund.

Á¸[Põ» øÁ¨¦ {v°ß £[PÎ¨¤ØPõÚ Âv•øÓPøÍ ÂÁ›UPÄ®.

————————

F–4544



Sixth Semester

Commerce

Elective : INCOME TAX — II



Part A (10 2 = 20)


1. Define the term total income.

2. What is meant by deduction from total income?

3. What is Hindu undivided family?

4. Write any two salient features of a Hindu undivided family.

5. Expand CBDT.

CBDT

Sub. Code 7BCOE2A

F–4544

2

6. Who assessing officer?

7. Write deductions U/S 80C of the Income Tax Act, 1961.

U/S 80C

8. What is Re-Assessment?

9. What is current income?

10. What do you mean by ‘‘Tax deducted at source’’?

Part B (5 5 = 25)


11. (a) Calculate deduction U/S 80-C from the following :

Rs.

Contribution to RPF 15,000

Contribution towards NSC-VII issue 11,000

Insurance premium on own life

(sum assured Rs. 1,50,000) 25,000

Contribution towards the life of his wife

F–4544

3

(sum assured Rs. 45,000) 2,500

U/S 80-C

RPF 15,000

NSC-VII 11,000

25,000

2,500

Or

(b) Calculate the amount deductible under section 80-G.

Rs.

(i) Gross total income 3,00,000

(ii) Deduction U/S 80-C to 80-U except sec 80-G 50,000 (iii) Donation : (1) PM National Relief fund 30,000 (2) Allahabad University-National Eminence 20,000 (3) Technology development and Application fund 10,000 (4) PM’s drought relief fund 10,000 (5) Charitable society 10,000

F–4544

4

(6) Family planning 15,000

(7) Sports association 20,000

80-G

(i) 3,00,000

(ii) U/S 80-C 80-U 80-G 50,000 (iii) : (1) 30,000 (2) 20,000 (3) 10,000 (4) 10,000 (5) 10,000 (6) 15,000 (7) 20,000

12. (a) Following are the particulars given by a HUF in its income return for the assessment year 2020-21. You are required to compute the total income of the family and tax liability.

Rs.

(i) Dividend (Gross) 10,000

(ii) Collection charge of above 200

(iii) Salary received by a member of the family 7,500

(iv) Business profits of the family (after deduction of Rs. 10,000 as salary to Karta and Rs. 3,500 as loan granted to one of the relatives in the past which became bad during the previous year) 80,000

F–4544

5

(v) Taxable income from house property 12,60,000

(i) 10,000

(ii) 200

(iii) 7,500

(iv)

80,000

(v)

12,60,000

Or

(b) A HUF with Ramesh as Karta and Suresh and Mahesh, his brothers as coparceners, requests you to compute the total income of the family for the A.Y. 2020-21 from the following details.

(i) Interest on tax free Govt securities held out of family funds Rs. 7,000

(ii) The family owns a house property of Municipal value of Rs. 16,000 on which Municipal tax was paid Rs. 1,000; ground rent Rs. 100, Insurance Rs. 200, house used for family residence.

(iii) Profit from business managed by Karta on behalf of family Rs. 60,000 before deducting

F–4544

6

salary to Mahesh who worked for business Rs. 8,000

(iv) Long term capital gain from the sale of shares held by Mr. Suresh from his own funds Rs. 2,000.

HUF

(i)

(ii)

(iii)

(iv)

13. (a) List out the powers of Appellate Tribunal.

Or

(b) Describe the function of central board of Direct taxes.

14. (a) Write short note on best judgement assessment and what are the circumstances under which it can be made?

F–4544

7

Or

(b) State the provisions of the Act relating to reassessment.

15. (a) State the law relating to ‘‘collection of tax at source’’.

Or

(b) Enumerate the instalments of advance tax along with the respective due dates.

Part C (3 10 = 30)


16. An assessee, who is an individual, received the following incomes during the financial year 2019-20 :

Rs.

Business Income 6,80,000

House property income (computed) 25,000

LTCG 50,000

STCG 10,000

He made the following payments for donations during the year

Rs.

(a) National children welfare fund 6,000

(b) P.M. National relief fund 7,000

F–4544

8

(c) National defence fund 6,000

(d) P.M drought relief fund 8,000

(e) Local authority to promote family planning

10,000

(f) Public charitable trust (Approved) 1,20,000

(g) He paid Rs. 7,000 by cheque to GIC under mediclaim

Compute the assessee’s total income.

6,80,000

25,000

LTCG 50,000

STCG 10,000

Rs.

6,000

7,000

6,000

8,000

10,000

1,20,000

7,000

17. The following particulars have been submitted by Mr. Ram Lal in the capacity of Karta of a Hindu undivided family for assessment purposes.

F–4544

9

(a) Profit from family’s business Rs. 20,000 after charging amount of Rs. 3,000 given as salary to Karta’s brother who has been actively participating in it.

(b) Salary income of Karta’s another brother who is a manager in a Co-operative Bank Rs. 11,000.

(c) Directors fees received by Karta Rs. 5,000 (HUF holds 20% shares in this company).

(d) Bank interest Rs. 400 (Gross)

(e) Long term capital gain from transfer of building Rs. 2,800.

(f) Long term capital gain from transfer of investments Rs. 18,000

(g) Donation to a college which is an approved institution Rs. 6,000

(h) Rental value of the property which is let Rs. 15,000 Municipal tax paid in respect of the house, Rs. 1,500 interest on loan taken for repair of the house Rs. 1,800.

You are required to calculate total income of the family for the current assessment year.

Mr.

F–4544

10

18. Discuss about the summery assessment.

19. Describe the circumstances an Ex-Parte assessment be made by assessing officer? What are the remedies available to the assessee?

Ex-Parte assessment

20. Explain the procedure for making claim for refund.

————————

F–4545



Sixth Semester

Commerce

Elective: AUDITING



Part A (10 2 = 20)


1. Define the term audit.

uoUøP GßÓ ö\õÀø» Áøμ¯ÖUP.

2. What do you know about investigation?

¦»Úõ´Ä £ØÔ }Âº AÔ¢x öPõÒÁx GßÚ?

3. What do you mean by internal control?

APU Pmk¨£õk GßÓõÀ GßÚ?

4. What is meant by audit notebook?

uoUøP SÖ ¦zuP® GßÓõÀ GßÚ?

5. Define vouching.

Buõμa ^mk Áøμ¯ÖUP.

Sub. Code 7BCOE3A

F–4545

2

6. What is debtors ledger?

PhÚõÎPÒ ÷£÷μk GßÓõÀ GßÚ?

7. Define verification.

\›£õºzuÀ Áøμ¯ÖUP.

8. What do you know about valuation of assets?

ö\õzxUPÒ ©v¨¥k £ØÔ }Âº AÔ¢x öPõÒÁx GßÚ?

9. What do you understand by liabilities for mis feasence?

uÁÓõÚ ö\¯¾UPõÚ ö£õÖ¨¦PÒ £ØÔ }Âº ¦›¢x öPõÒÁx GßÚ?

10. What do you know about criminal liability?

SØÓÂ¯À ö£õÖ¨¦ £ØÔ }Âº ¦›¢x öPõÒÁx GßÚ?

Part B (5 5 = 25)


11. (a) Explain the advantages of auditing.

uoUøP°¯¼ß |ßø©PøÍ ÂÍUSP.

Or

(b) What are the qualities of an auditor?

uoUøP¯õÍ›ß Sn|»ßPÒ ¯õøÁ?

12. (a) Describe briefly the characteristics of internal control.

APUPmk¨£õmiß ]Ó¨¤¯À¦PøÍ _¸UP©õP ÂÁ›UP.

Or

(b) What are the objects of internal check system?

APa^μõ´Ä •øÓ°ß ÷|õUP[PÒ ¯õøÁ?

F–4545

3

13. (a) State the objects of vouching a cash books.

öμõUP HmiøÚ ÷\õuøÚ°h¼ß ÷|õUP[PøÍ ÂÁ›UP.

Or

(b) How would you vouch the receipt (debit) side of cash book? Discuss.

öμõUP Hmiß ö£ÖuÀ (£ØÖ) £UPzvÀ EÒÍ CÚ[PÒ GÆÁõÖ ÷\õuøÚ°h¨£kQÓx? ÂÁõvUP.

14. (a) Explain the steps to be taken by an auditor for valuation of assets.

ö\õzxUPøÍ ©v¨¤k®ö£õÊx uoUøP¯õÍº ÷©ØöPõÒÐ® £i{ø»PøÍ ÂÍUSP.

Or

(b) What are the objectives of verification of assets and liabilities?

ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PÒ \›£õºzu¼ß ÷|õUP[PÒ ¯õøÁ?

15. (a) Discuss the specific statutory liabilities of a company auditor.

{ÖÁÚ uoUøP¯õÍ›ß ]Ó¨¦ \mh¨ ö£õÖ¨¦PøÍ ÂÁõvUP.

Or

(b) Explain the civil liabilities of an auditor under the company act.

{Ö©a \mhzvßRÌ uoUøP¯õÍ›ß E›ø©°¯À ö£õÖ¨¦PøÍ ÂÍUSP.

F–4545

4

Part C (3 10 = 30)


16. Explain briefly the various objectives of auditing.

uoUøP°¯¼ß £À÷ÁÖ ÷|õUP[PøÍ ÂÍUSP.

17. What is an audit programme? What are its merits?

uoUøP vmh® GßÓõÀ GßÚ? Auß |ßø©PÒ ¯õøÁ?

18. Enumerate the importance of vouching.

Buõμa ^miß •UQ¯zxÁzøu ÂÍUSP.

19. How would you verify the following assets and liabilities appearing in the balance sheet of a limited company?

(a) investment (b) copyright (c) patents (d) outstanding liabilities for expenses (e) bills payable

Áøμ¯ÖUP¨£mh {Ö©zvß C¸¨¦{ø»U SÔ¨¤À EÒÍ ¤ßÁ¸® ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PÒ G¨£i \›£õºUP¨£kQÓx?

(A) •u½kPÒ

(B) Põ¨¦›ø©

(C) £v¨¦›ø©

(D) öPõk£h÷Ási¯ ö\»ÄPÒ

(E) ö\¾zuØS›¯ ©õØÖa^mk.

20. What is negligence? Discuss the liabilities of a company auditor on account of negligence.

P¸zvßø© GßÓõÀ GßÚ? {ÖÁÚz uoUøP¯õÍ›ß P¸zvßø©°ÚõÀ HØ£k® ö£õÖ¨¦PøÍ ÂÁõvUP.

————————

F–4546



Sixth Semester

Commerce

Elective : ENTREPRENEURSHIP DEVELOPMENT



Part A (10 2 = 20)


1. Define Entrepreneur.

öuõÈÀ •øÚ÷Áõº Áøμ¯Ö.

2. Who is an intrapreneur?

Cßmμõ¤μÛ¯º Gß£Áº ¯õº?

3. Write any disadvantages of plant location in city.

|Pμ[PÎÀ ÁÍõP® Aø©zuÀ H÷uÝ® wø©PøÍ ÂÁ›.

4. Define Business Promotion.

ÁoP ÂÍ®£μzøu Áøμ¯ÖUPÄ®.

5. What do you mean by DIC?

©õÁmh öuõÈÀ ø©¯® GßÓõÀ GßÚ?

Sub. Code 7BCOE3B

F–4546

2

6. What do you mean by SIDCO?

]m÷Põ Gß£uß Aºzu® GßÚ?

7. What is a project?

vmh® GßÓõÀ GßÚ?

8. What is market feasibility study?

\¢øu \õzv¯UTÖ B´Ä GßÓõÀ GßÚ?

9. Define women entrepreneurship.

ö£s öuõÈÀ •øÚ÷Áõº Áøμ¯ÖUPÄ®.

10. What is a successful business women.

Â¯õ£õμzvß öÁØÔPμ©õÚ ö£sPÒ GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are the functions of an entrepreneur?

öuõÈÀ •øÚ÷Áõº £oPÒ ¯õøÁ?

Or

(b) What are the importance of entrepreneurs?

öuõÈÀ •øÚ÷Áõ›ß •UQ¯zxÁ® ]»ÁØøÓ TÖP.

12. (a) State the factors influencing plant location.

uõÁμ C¸¨¤hzøu £õvUS® PõμoPøÍU TÖ[PÒ.

Or

(b) What are the types of business ownership?

ÁoP E›ø©¯õÍ›ß ÁøPPÒ ¯õøÁ?

F–4546

3

13. (a) Write a note on NSIC.

NSIC £ØÔ ]Ö SÔ¨¦ ÁøμP.

Or

(b) Explain the functions of DIC.

©õÁmh öuõÈÀ ø©¯zvß £oPøÍ ÂÁ›.

14. (a) What are the importance of Project Report?

öuõÈÀ vmhzvß •UQ¯zxÁzøu ÂÁ›.

Or

(b) Describe the stages of Project Appraisal.

vmh ©v¨¥miß {ø»PøÍ ÂÁ›zx GÊxP.

15. (a) What are the functions of Women Entrepreneur?

©PÎº öuõÈÀ •øÚ÷Áõº £oPøÍ ÂÁ›.

Or

(b) Write about the sickness in Small Scales industries.

]Ö öuõÈÀPÎß |¼Ä SÔzx ÂÁ›zx GÊxP.

Part C (3 10 = 30)


16. Explain the qualities of an Entrepreneur.

öuõÈÀ •øÚ÷Áõ›ß uSvPøÍ _¸UP©õP ÂÁ›.

17. Explain the six factors of production

EØ£zv°ß BÖ PõμoPÒ ÂÁ›.

18. Describe the various function of SIDCO.

SIDCO Âß £À÷ÁÖ ö\¯À£õkPøÍ ÂÁ›UPÄ®.

F–4546

4

19. Briefly explain the various elements of project formulation.

vmh ÁiÁø©¨¤ß £À÷ÁÖ TÖPøÍ _¸UP©õP

ÂÍUS[PÒ.

20. Discuss the causes for sickness in Small Scale Industries.

]Ö öuõÈÀPÎß |¼Ä SÔzx ÂÁ›zx ÂÁõv.

————————

F–4697

B.Com./ B.Com. (CA)/ B.Com. (CS) DEGREE EXAMINATION, APRIL 2021 &


First Semester

Part I – ÁoPU Piu[PÒ

(Common for Commerce/Commerce with Computer Application/Corporate Secretaryship)



£Sv A (10 2 = 20)

AøÚzx ÂÚõUPÐUS® K›¸ Á›PÎÀ Âøh¯ÎUP.

1. ÁoP Piu® ÁøμÂ»UPn® u¸P.

2. Piu® GÊu¼ß •UQ¯ ÷|õUP[PÒ ¯õx?

3. P¸zxøμ Põmk® Piu® GßÓõÀ GßÚ?

4. ÂÍ®£μ£i ÁøμÂ»UPn® u¸P.

5. Â\õμøn Gß£x ¯õx?

6. {¾øÁ öuõøP Gß£x ¯õx?

7. •PõÁõsø© GßÓõÀ GßÚ?

8. Â¯õ£õμ _ØÓÔUøP GßÓõÀ GßÚ?

9. Bsk ö£õxUSÊ Tmh® Gß£x ¯õx?

10. SÊ AÔUøP Gß£x ¯õx?

Sub. Code

7BCO111/ 7BCC111/ 7BCS111

F–4697

2

£Sv B (5 5 = 25)

AøÚzx ÂÚõUPÐUS® J¸ £UP AÍÂÀ Âøh u¸P.

11. (A) ÁoP Piuzvß ÷|õUP[PÒ ¯õøÁ?

(AÀ»x)

(B) Piu® GÊx£Á›ß Phø©PÒ ¯õøÁ?

12. (A) PhÝUPõÚ PiuzvÀ Ch® ö£¸® ]Ó¨¤¯À¦PÒ ¯õøÁ?

(AÀ»x)

(B) ÂÍ®£μ£i°ß ]Ó¨¤¯À¦PøÍ _¸UP©õP ÂÁ›.

13. (A) PnUøP ÷|º ö\´uÀ SÔzx }Âº AÔÁÚ ¯õx?

(AÀ»x)

(B) Â\õμøn°ß ÁøPPÒ ¯õøÁ?

14. (A) HØÖ©v Piuzvß ]Ó¨¤¯À¦PÒ ¯õøÁ?

(AÀ»x)

(B) Á[Q Piuzvß •UQ¯ ö|Ô•øÓPÒ ¯õøÁ?

15. (A) wº©õÚ[PÎß £ÀÁøPPøÍ GÊxP.

(AÀ»x)

(B) ¦ÒÎ ÂÁμ SÔ¨¤ß |ßø©PÒ ¯õøÁ?

£Sv C (3 10 = 30)

H÷uÝ® ‰ßÖ ÂÚõUPÐUSU Pmkøμ ÁiÂÀ Âøh¯ÎUP.

16. ÁoP Piuzvß ÁøPPøÍ Auß |ßø©PÐhß ÂÍUSP.

17. {Ö© ö\¯»õÍº £o ÷Ási Âsn¨£ Piu® JßøÓ GÊxP.

18. Âø» ¦ÒÎ JßøÓ u¯õ›UP.

F–4697

3

19. Aμ_ xøÓ\õº¢u Piuzvß £À÷ÁÖ ÷|õUP[PÒ ¯õx?

20. C¯US|º AøÁ Tmh {PÌa] SÔ¨¦ JßøÓ u¯õ›UP.

————————

F–4698

B.Com./B.Com.(CA)/B.Com.(CS) DEGREE EXAMINATION, APRIL 2021 &


Second Semester

Part – I : A¾Á»P ÷©»õsø©

(Common for Commerce/Commerce with Computer Application/Corporate Secretaryship)



£Sv A (10 2 = 20)

AøÚzx ÂÚõUPÐUS® Âøh¯ÎUP.

1. |ÃÚ A¾Á»P® Gß£x ¯õx?

2. A¾Á»P ©øÚxøn ö£õ¸mPÎÀ H÷uÝ® Cμsiß ö£¯›øÚ GÊxP.

3. Ag\ÀxøÓ Gß£x ¯õx?

4. Áõ´ö©õÈ uPÁÀ öuõhº¦ GßÓõÀ GßÚ?

5. £v÷ÁkPÒ Gß£x ¯õøÁ?

6. öuõhº GÊx¨ö£õ¸Ò Gß£x ¯õx?

7. A¾Á»P C¯¢vμ® Gß£Ú ¯õøÁ?

8. umha_ GßÓõÀ GßÚ?

9. AÔUøP GßÓõÀ GßÚ?

10. _mh APμõv ÁøμÂ»UPn® u¸P.

Sub. Code 7BCO211/7BCC211/

7BCS211

F – 4698

2

£Sv B (5 5 = 25)

AøÚzx ÂÚõUPÐUS® J¸ £UP AÍÂÀ Âøh¯ÎUP.

11. (A) A¾Á»P ÷©»õsø©°ß •UQ¯zxÁ[PÒ ¯õøÁ?

(AÀ»x)

(B) £o Áøμ¨£hzvß ÷|õUP[PÒ ¯õøÁ?

12. (A) Ag\À xøÓ°ß £oPøÍ _¸UP©õP ÂÁ›.

(AÀ»x)

(B) Áõ´ö©õÈ uPÁÀ öuõhº¤ß SøÓ£õkPÒ ¯õøÁ?

13. (A) |ÃÚ A¾Á»Pzvß GÊx¨ £oPÎß ußø©PøÍ

GÊxP.

(AÀ»x)

(B) £iÁ Pmk£õk SÔzv }Âº AÔÁx ¯õx?

14. (A) A¾Á»P C¯¢vμ[PÎß H÷uÝ® I¢x ÷uøÁPøÍ

GÊxP.

(AÀ»x)

(B) Po¨ö£õÔ°ß £¯ß£õkPÒ ¯õx?

15. (A) AÔUøP°ß Aø©¨¦•øÓø¯ _¸UP©õP ÂÁ›.

(AÀ»x)

(B) _mh APμõv°ß ÷|õUP[PÒ ¯õøÁ?

F – 4698

3

£Sv C (3 10 = 30)

GøÁ÷¯Ý® ‰ßÖ ÂÚõUPÐUSU Pmkøμ

ÁiÂÀ Âøh¯ÎUP.

16. |ÃÚ A¾Á»Pzvß AßÓõh |hÁiUøPPøÍ ÂÁ›.

17. u£õÀPøÍ øP¯õÐu¼ß EÒÍ ¤μa\øÚPøÍ ÂÁõv.

18. £À÷ÁÖ ÷Põ¨¤mk ÁøPPøÍ ÁøP¨£õkzxP.

19. A¾Á»P C¯¢vμ[PøÍ ÷uº¢öuk¨£uØPõÚ Ai¨£øh ÷Põm£õkPÒ ¯õøÁ?

20. _mh APμõv°ß |ßø©PÒ ¯õøÁ?

————————

F–4796



First Semester

Commerce

ADVANCED ACCOUNTANCY — I



Part A (10 2 = 20)


All questions carry equal marks.

1. What is meant by journal entry?

SÔ¨÷£mk £vÄ GßÓõÀ GßÚ?

2. What do you know about trial balance?

C¸¨£õ´Ä £ØÔ }Âº AÔÁx ¯õx?

3. What is meant by error of omission?

Âk¤øÇ GßÓõÀ GßÚ?

4. What do you know about bank reconciliation statement?

Á[Q \›Pmk® £mi¯À £ØÔ }Âº AÔÁx ¯õx?

5. Define depreciation.

÷u´©õÚzvøÚ Áøμ¯øÓ ö\´P.

Sub. Code 7BCO1C1

F–4796

2

6. State any two causes of depreciation.

÷u´©õÚzvØPõÚ C¸ Põμn[PøÍ TÖP.

7. What is Joint venture?

CønÂøÚ GßÓõÀ GßÚ?

8. What is separate set of book method in joint venture?

CønÂøÚ°À uÛ Hk•øÓ GßÓõÀ GßÚ?

9. What is Statement of affairs?

{ø» AÔUøP GßÓõÀ GßÚ?

10. What is Net worth method?

{Pμ ©v¨¦ •øÓ GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What is renewal of bill of exchange? Give the journal entries in the books of the drawer.

©õØÖa^møh ¦x¨¤zuÀ GßÓõÀ GßÚ? AuØS›¯

£vÄPøÍ Áøμ£Áº HkPÎÀ u¸P.

Or

(b) On 1.4.2018 Sekar sold goods to Sarathy for Rs. 8,000 and on the same day drew upon a bill at three months for the amount. Sarathy accepted the bill and returned it to Sekar. On 2.4.2018 Sekar discounted the bill with his bank at Rs. 7,900. On the due date the bill was dishonoured and bank paid Rs. 50 as noting charges. Pass, journal entries in the books of Sekar.

F–4796

3

1.4.2018 AßÖ ÷\Pº Gß£Áº \õμvUS ¹. 8,000US

ÂØ£øÚ ö\´QÓõº. A÷u |õÎÀ \õμv «x 3 ©õu

Põ»zvØS ©õØÖa^miøÚ GÊxQÓõº. \õμv AuøÚ

HØQÓõº. 2.4.2018® ÷uv¯ßÖ ÷\Pº A®©õØÖa

^miøÚ ¹. 7,900US Á[Q°À uÒÐ£i ö\´QÓõº.

uÁøn ÷uv¯ßÖ ©õØÖa ^mk ©ÖUP¨£mhx.

Á[Q¯º ¹. 50 SÔ¨¦U Pmhn® ö\¾zvÚõº. ÷\Pº

HkPÎÀ ÷uøÁ¯õÚ •uØSÔ¨÷£mk¨ £vÄPøÍz

u¸P.

12. (a) Under what circumstances account current is

prepared?

G¢öu¢u `Ì{ø»PÎÀ |øh•øÓU PnUS

u¯õ›UP¨£kQÓx?

Or

(b) A partner has withdrawn the following sums of

money during the half year ending 30.6.2018. Find

out the average due date.

Rs.

15.1.2018 1,000

10.2.2018 800

12.3.2018 1,400

05.4.2018 1,600

20.5.2018 2,000

18.6.2018 1,500

F–4796

4

J¸ TmhõÎ ¤ßÁ¸® öuõøPø¯ 30.6.2018®

|õ÷Íõk •iÁøh²® Aøμ¯õsiÀ Gk¨£õP

Gkzuõº. \μõ\› uÁøn |õøÍU PõsP.

¹.

15.1.2018 1,000

10.2.2018 800

12.3.2018 1,400

05.4.2018 1,600

20.5.2018 2,000

18.6.2018 1,500

13. (a) How will you treat bad debts in the consignees book

when del credere commission is involved and not

involved? Show it through journal entries.

¤ønUPÈÄ C¸US® ÷£õx ©ØÖ® CÀ»õu ÷£õx

AÝ¨¥k ö£Ö|›ß HkPÎÀ ÁμõUPhß GÆÁõÖ

øP¯õÍ¨£k® Gß£øu £vÄPÒ ‰»® PõmkP.

Or

(b) Sekar consigned to Sayee 48 cases of goods costing

Rs. 500 per case. He incurred the following expenses

in sending the consignment.

Freight Rs. 850: insurance Rs. 1,350

Sayee the consignee forwarded an account sales

showing the following : Sale price of 32 cases

Rs. 21,000.

F–4796

5

Expenses incurred :

Rs.

Clearing charges 175

Cartage 121

Storage 200

Sayee is entitled to a commission of 7% on sales. The market price of the goods prevailing at Sayee’s place shows Rs. 540 on the accounting date.

Show the valuation of unsold stock.

AhUPÂø»¯õÚ ¹. 500 Ãu® ÷\Pº Gß£Áº \õ°

Gß£Á¸US 48 \μUS¨ ö£mhP[PøÍ AÝ¨¥k

ö\úõº. AÝ¨¥k SÔzx AÁº ö\ú ö\»ÄPÍõÁÚ.

\zu® ¹. 850; Põ¨¥k ¹. 1,350

AÝ¨¥k ö£Ö|μõÚ \õ° AÝ¨¤¯ ÂØ£øÚU

PnUPÔUøP EÒÍh[Q¯ ö\´vPÍõÁÚ.

32 ö£mhP[PÒ ÂØÓ öuõøP ¹. 21,000. ö\ú

ö\»ÄPÒ :

¹.

APØSU Pmhn® 175

ÁsiU Pmhn® 121

£sh¨ £õxPõ¨¦a ö\»Ä 200

\õ° Gß£Á¸US›¯ PÈÄ ÂØ£øÚ°À 7% BS®.

PnUQk® |õÎÀ \õ° Gß£Á›ß ChzvÀ {»Ä®

\¢øu Âø» ö£mhP® JßÖUS ¹. 540 BP EÒÍx.

ÂØPõu \μUQ¸¨¦ GÆÁõÖ ©v¨¤h¨£k® GÚU

PõmkP.

F–4796

6

14. (a) What are the differences between joint venture and partnership?

Cøn ÂøÚUS® Tmhõsø©USªøh÷¯ EÒÍ ÷ÁÖ£õkPÒ ¯õx?

Or

(b) Karthik and Sarathy entered into a joint venture to share the results as to 2 : 1. The joint venture transactions were as under :

Karthick Sarathy

Rs. Rs.

Goods supplied 30,000 15,000

Expenses paid 4,000 1,000

Sale proceeds received 40,000 28,000

Show ledger accounts in the books of Karthik assuming that the venture came to an end and the accounts settled.

PõºzvU, \õμv GßÓ ÇÁ¸® CønÂøÚ JßøÓ ÷©ØöPõsk C»õ£ |mh[PøÍ 2:1 GÝ® ÂQuzvÀ £Qº¢x öPõÒÍ J¨¦U öPõshÚº. AÁºPÒ ö\ú CønÂøÚ |hÁiUøPPÒ ¤ßÁ¸©õÖ.

PõºzvU \õμv

¹. ¹.

\μUS AÎzux 30,000 15,000

ö\»Ä ö\úx 4,000 1,000

ÂØÓ £n® ö£ØÓx 40,000 28,000

CønÂøÚ •ØÖ¨ö£ØÓx GÚÄ®, AÁºPÒ PnUS wºzxU öPõshÚº GÚÄ® öPõsk PõºzvU Gß£Á›ß HkPÎÀ ÷uõßÖ® ÷£÷μmkU PnUSPøÍ PõmkP.

F–4796

7

15. (a) What are the advantages of single entry system?

JØøÓ¨ £vÄ •øÓ°ß |ßø©PÒ ¯õøÁ?

Or

(b) Calculate stock at the end :

Stock in the beginning Rs. 20,000; cash sales Rs. 40,000; credit sales Rs. 35,000; purchases

Rs. 50,000; rate of gross profit on cost %31

33 .

CÖv \μUQ¸¨ø£ PnUQkP.

öuõhUPzvÀ \μUS ¹. 20,000; öμõUP ÂØ£øÚ ¹. 40,000; Phß ÂØ£øÚ ¹. 35,000; öPõÒ•uÀPÒ ¹. 50,000; ö©õzu C»õ£® ÂQ® AhUPzvß

«x %31

33 .

Part C (3 10 = 30)


All questions carry equal marks.

16. State the differences between trade bill and accommodation bill.

ÁõoP ©õØÖa ^mkUS® ©ØÖ® £n Á\v ©õØÖa ^mkUS® EÒÍ ÷ÁÖ£õkPøÍ TÖP.

17. Sarathy had the following transactions with Sayee. 1.1.2018 Opening balance due to Sarathy 1,500

10.2.2018 Sold goods to Sayee 1,000

15.3.2018 Bought goods from Sayee 500

20.4.2018 Received cash from Sayee 600

15.5. 2018 Sold goods to Sayee 700

Prepare an account current to be rendered by Sarathy to Sayee on 30.6.2018 charging interest at 10% p.a.

F–4796

8

\õμv, \õ° Gß£Á¸hß ¤ßÁ¸® |hÁiUøPPøÍ öPõskÒÍõº.

1.1.2018 \õμvUS öPõkUP ÷Ási¯ öuõhUP Ç¨¦ 1,500

10.2.2018 \õ°US \μUS ÂØÓx 1,000

15.3.2018 \õ°&°hª¸¢x \μUS Áõ[Q¯x 500

20.4.2018 \õ°&°hª¸¢x öμõUP® ö£ØÓx 600

15.5. 2018 \õ°US \μUS ÂØÓx 700

\õ°US \õμv¯õÀ u¯õ›UP¨£k® |øh•øÓU PnUøP 30.6.2018 AßÖ u¯õ›UPÄ®. Ámi BskUS 10%.

18. Karthik of Chennai consigned 150 tins of oil to Sekar of Nellai, invoiced at Rs. 200 per tin. Karthik paid Rs. 1,000 as carriage and other expenses. The consignor drew a bill of exchange for Rs. 8,000 which was later discounted at Rs. 7,850. The consignee rendered an account sales showing the following details :

140 tins sold at Rs. 250 per tin

10 tins sold at Rs. 260 per tin

Storage and selling expenses Rs. 2,500

Clearing and cartage Rs. 800

Commission at 6%

The consignee sent a draft for the balance.

Show the important ledger accounts in the books of consignor.

ö\ßøÚ°¾ÒÍ PõºzvU, ö|Àø»°¾ÒÍ ÷\Pº Gß£Á¸US iß JßÖUS ¹. 200 GÚ Chõ¨¤mk 150 iß Gsön´ AÝ¨¥k ö\úõº. _ø© T¼ HøÚ¯ ö\»ÄPÒ GÚ AÁº ö\Á»Èzux. ¹. 1,000 AÁº ¹. 8,000&US ©õØÖa^mk GÊv, Aøu¨ ¤ÓS ¹. 7,850 US Ámh® ö\úõº. AÝ¨¥k ö£Ö|Pº AÝ¨¤¯ ÂØ£øÚU PnUPÔUøP uõ[Q°¸¢u uPÁÀPÍõÁÚ :

F–4796

9

iß JßÖ ¹. 250 Ãu® ÂØ£øÚ ö\úx 140 ißPÒ

iß JßÖ ¹. 260 Ãu® ÂØ£øÚ ö\úx 10 ißPÒ

£shPU Põ¨¦a ö\»Ä®, ÂØ£øÚ ö\»ÄPÐ® ¹. 2,500

APØÖU Pmhn•®, ÁsiU Pmhn•® ¹. 800

PÈÄ Ãu® 6%

E›¯ {¾øÁUS AÝ¨¥k ö£Ö|º Á[Q¨ £nÂøh AÝ¨¤ øÁzuõº. AÝ¨¥k ö\´|º HkPÎÀ ÷uõßÓzuUP •UQ¯©õÚ ÷£÷μmkU PnUSPøÍ²® PõmkP.

19. Sayee and Sarathy underbook jointly to construct a building for a company for a contract price of Rs. 1,80,000. The price was to be paid 50% in cash and 50% in shares of a company. A banking account was opened jointly. Sayee contributing Rs. 45,000 and Sarathy Rs. 40,000. They agreed to share profit or loss in the proportion of 3/5 and 2/5 respectively. The joint venture transactions were as under :

Materials purchased Rs. 74,000

Wages paid Rs. 46,000

Establishment expenses paid Rs. 6.000

The contract was completed and the price received. The shares were sold for Rs. 70,000. Sarathy took over the unused materials at Rs. 2,000.

Show the necessary ledger accounts in the books of' the joint venture.

\õ°, \õμv GßÓ ÇÁº J¸ {Ö©zvØS ¹. 1,80,000US Pmih® JßÖ Pmizu¸® CønÂøÚø¯ ÷©ØöPõsk •øÓ÷¯ 3/5, 2/5 GÚ C»õ£ |mhzøu¨ £Qº¢x öPõÒÍ J¨¦U öPõshÚº. J¨£¢u Âø»¯õQ¯ ¹. 1,80,000. £õv öμõUP©õPÄ®, £õv {Ö©zvß £[SPÍõPÄ® ö\¾zu¨£h ÷Ásk®. \õ° ¹. 45,000 •®, \õμv ¹. 40,000•® Cmk Cøn Á[QU PnUöPõßÖ xÁ[QÚº. CønÂøÚ |hÁiUøP ¤ßÁ¸©õÖ.

F–4796

10

‰»¨ö£õ¸Ò Áõ[Q¯x ¹. 74,000

T¼ ÁÇ[Q¯x ¹. 46,000

{ÖÄøPa ö\»ÄPÒ ö\¾zv¯x ¹. 6,000

J¨£¢u® •iUP¨ö£ØÓx. J¨£¢u Âø» ö£Ó¨£mhx. J¨£¢u Âø»°ß J¸ £Sv¯õQ¯ £[SPÒ ¹. 70,000US ÂØP¨£mhÚ. £¯ß£kzuõu ‰»¨ö£õ¸ÒPøÍ ¹. 2,000 GßÓ ©v¨¥miÀ \õμv GkzxUöPõshõº.

CønÂøÚ°ß HkPÎÀ ÷uõßÓzuUP ÷£÷μmkU PnUSPøÍU PõmkP.

20. Sekar a trader does not keep proper hooks of accounts. However, he furnishes you the following particulars.

2015 December 31

2016 December 31

Rs. Rs.

Cash at bank 4,500 3,000

Cash in hand 300 4,000

Stock in trade 40,000 45,000

Debtors 12,000 20,000

Office equipment 5,000 5,000

Sundry creditors 30,000 20,000

Furniture 4,000 4,000

During the year Sekar introduced Rs. 6,000 as further capital in the business and withdraw Rs. 4,000 as drawings write off depreciation on furniture 10% and office equipment at 5%.

Prepare a statement showing the profit and loss made by him for the ended 31st December 2016.

F–4796

11

÷\Pº GÝ® ÁoPº •øÓ¯õÚ PnU÷PkPøÍ øÁzv¸UPÂÀø». GÛÝ® RÌUPsh ÂÁμ[PøÍ AÁº AÎUQÓõº.

2015 i\®£º 31

2016 i\®£º 31

¹. ¹.

Á[Q 4,500 3,000

öμõUP® 300 4,000

\μUS 40,000 45,000

PhÚõÎPÒ 12,000 20,000

A¾Á»P \õuÚ® 5,000 5,000

PhÜ¢÷uõº 30,000 20,000

AøÓP»ß 4,000 4,000

Bsiøh÷¯ ÷\Pº ¹. 6,000 TkuÀ •u»õP ÷£õmhõº. öuõÈ¼¸¢x Gk¨£õP ¹. 4,000 GkzxUöPõshõº. AøÓP»ß «x 10%, A¾Á»P \õuÚ® «x 5% ÷u´©õÚ® AÝ©vUP.

2016 i\®£º 31À •i²® BskUPõÚ C»õ£ |mhzøu öÁÎ¨£kzx® AÔUøP JßøÓ u¯õº ö\´P.

————————

F–4797



First Semester

Commerce

BUSINESS ORGANISATION



Part A (10 2 = 20)


1. What is business?

Â¯õ£õμ® GßÓõÀ GßÚ?

2. What is industry?

öuõÈØ\õø» GßÓõÀ GßÚ?

3. Who is sole trader?

uÛÁoPº Gß£Áº ¯õº?

4. What is partnership?

Tmhõsø© GßÓõÀ GßÚ?

5. What is large scale business?

ö£›¯ AÍÄ Â¯õ£õμ® GßÓõÀ GßÚ?

Sub. Code 7BCO1C2

F–4797

2

6. What is optimum size?

Ezu© AÍÄ GßÓõÀ GßÚ?

7. What is organisation?

Aø©¨¦ GßÓõÀ GßÚ?

8. Who is share holder?

£[Suõμº Gß£Áº ¯õº?

9. What is industrial policy?

öuõÈÀ öPõÒøP GßÓõÀ GßÚ?

10. What is pricing policy?

Âø» {ºn¯ öPõÒøP Gß£x ¯õx?

Part B (5 5 = 25)


11. (a) What are the objectives of business?

Â¯õ£õμzvß ÷|õUP[PÒ ¯õøÁ?

Or

(b) Write the qualities of good businessman.

]Ó¢u Â¯õ£õ›°ß uSvPøÍ GÊxP.

12. (a) State the advantages of sole proprietorship.

uÛ ÁoPzvß |ßø©PøÍ ÂÁ›.

Or

(b) What are the limitations of co-operative society?

TmkÓÄ \[P[PÎß SøÓ£õkPÒ ¯õøÁ?

F–4797

3

13. (a) List out the various measurement of size of business firm.

Â¯õ£õμ {ÖÁÚzvß AÍÂøÚ AÍÂh £¯ß£k® £À÷ÁÖ •øÓPøÍ £mi¼kP.

Or

(b) What are the merits of small business?

]Ö Â¯õ£õμzvß |ßø©PÒ øÁ?

14. (a) What are the duties of board of directors?

C¯USøμøÁ°ß £oPÒ ¯õøÁ?

Or

(b) Write a short note on oligarchy of companies.

{Ö©[PÎß ußø»USÊ £ØÔ ]Ö SÔ¨¦ GÊxP.

15. (a) Why the government regulate the business?

Hß Aμ_ Â¯õ£õμ {ÖÁÚ[PøÍ JÊ[S£kzxQÓx?

Or

(b) Discuss the problems of public enterprises.

ö£õx xøÓ {ÖÁÚ[PÎß ¤μa\øÚPøÍ ÂÁõv.

Part C (3 10 = 30)


16. Explain the various types of trade.

Â¯õ£õμzvß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

17. Write the distinction between sole trade and partnership.

uÛ ÁoPzvØS® Tmhõsø©US©õÚ ÷ÁÖ£õkPøÍ GÊxP.

F–4797

4

18. Discuss the reasons for survival of small business.

]Ö Â¯õ£õμ[PÒ {ø»zx {ºUP ÷Ási¯ Põμn[PøÍ ÂÁõv.

19. List out the various problems in management.

÷©»õsø©°ß £À÷ÁÖ ¤μa\øÚPøÍ £mi¯¼kP.

20. Explain the price of industrial policy in India.

C¢v¯ öuõÈØ öPõÒøP°ß £ØÔ ÂÁ›.

——————

F–4798



Second Semester

Commerce

ADVANCED ACCOUNTANCY – II



Part A (10 2 = 20)


1. What is dishonour of bills?

©õØÖa^mk AÁ©v¨¦ GßÓõÀ GßÚ?

2. What do you meant by retiring of bills?

©õØÖa^mk K´Ä ö£ÖuÀ SÔzx }Âº AÔÁx ¯õx?

3. Define fire insurance.

w Põ¨¥k Áøμ¯Ö.

4. What do you meant by indemnity period?

DmkÖv |õmPÒ £ØÔ }Âº AÔÁx ¯õx?

5. What is abnormal loss?

A\õuõμn CÇ¨¦ GßÓõÀ GßÚ?

6. What are account sales?

ÂØ£øÚ PnUS GßÓõÀ GßÚ?

Sub. Code 7BCO2C1

F–4798

2

7. Who is a joint venture?

Cøn ÂøÚ¯º Gß£Áº ¯õº?

8. What do you meant by consignment?

AÝ¨¥k SÔzx }Âº AÔÁx ¯õx?

9. What do you meant by singly entry system?

JØøÓ £vÄ •øÓø¯ £ØÔ }Âº AÔÁx ¯õx?

10. What is conversion method?

©õØÖuÀ •øÓ GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are the advantages of Promissory notes?

EÖvö©õÈ uõÎß |ßø©PÒ ¯õøÁ?

Or

(b) A bill of Rs. 200 was dishonoured. Nothing charges of Rs. 2 were paid. What journal entries will be made if the dishonour of bill takes place?

(i) When it was lying with the drawer

(ii) When it was sent for collection

(iii) When it was discounted.

¹. 200 UPõÚ ©õØÖa^mk AÁ©vUP¨£kQÓx

AuØPõÚ SÔ¨¦ Pmhn® ¹. 2 ö\¾zu¨£mhx.

¤ßÁ¸® `Ì{ø»°À AÁ©v¨¤ØPõÚ SÔ¨÷£mk £vÄPøÍ u¸P.

(i) ©õØÖa^mk GÊx£Á÷μ øÁzv¸US® ÷£õx

(ii) ©õØÖa^mk £n©õUP ö\¾zu¨£mkÒÍ ÷£õx

(iii) ©õØÖa^mk Ámh©õUP¨£mh ÷£õx.

F–4798

3

12. (a) Write short note on Standard turnover.

{ø»¯õÚ Á¸Áõ´ SÔzx ]Ö SÔ¨¦ GÊxP.

Or

(b) A fire occurred on 31.12.2010 in the premises of a

merchant. Draft a statement showing the amount of

claim to be lodged.

Stock on 31.12.2009 Rs.8,00,000

Purchases from 1.1.2010 to 3.12.2010 Rs.3,50,000

Sale from 1.1.2010 to 31.12.2010 Rs.4,40,000

Gross profit on sales was 20% and stock salvaged

was at Rs.8,000.

31.12.2010 B® |õÎÀ Â¯õ£õμ {ÖÁÚzvÀ w

Â£zx HØ¨£mhx. ¤ßÁ¸® ÂÁμ[PøÍ öPõsk w

Põ¨¥mk CÇ¨¤øÚ Psk¤iUP.

31.12.2009 £i \μUQ¸¨¦ ¹.8,00,000

1.1.2010 •uÀ 3.12.2010 ÁøμUPõÚ öPõÒ•uÀ

¹.3,50,000

1.1.2010 •uÀ 31.12.2010 Áøμ°»õÚ ÂØ£øÚ

¹. 4,40,000

ö©õzu C»õ£® ÂØ£øÚ°À 20 \uÃu® ©ØÖ®

£õxPõUP¨£mh \μUS ©v¨¦ ¹.8,000.

13. (a) What are the features of consignment sales?

AÝ¨¥mk ÂØ£øÚ°ß ]Ó¨¦ A®\[PÒ ¯õøÁ?

Or

F–4798

4

(b) Raja of Madurai sent goods to Salem of Ahmadabad at an invoice price of Rs.29,675. He paid freight Rs.762, cartage Rs. 231 and insurance Rs.700. On the way one fourth of the consignment was lost by fire and a claim of Rs. 5,000 was recovered. Show how will you deal with the claim and loss due to fire in the book of consignor.

©xøμ°À EÒÍ Cμõáõ AP©õu£õvÀ EÒÍ \½•US

¹.29,675 US AhUP Âø»°À ö£õ¸mPøÍ

AÝ¨¤Úõº. AÁº ¹. 762 ø¯ HØÖaö\Àö\»ÄUS®

¹. 231 ø¯ yUST¼US® ©ØÖ® ¹. 700 ø¯ Põ¨¥miØS® ö\»Ä ö\úõº. ö\À¾® ÁÈ°À PõÀ £Sv \μUS w ‰»® ÷\u•ØÖ Põ¨¥mk {ÖÁÚzuõÀ w Põ¨¥k CÇ¨¥k ö£Ó¨£mhx. AÝ¨¥mk ö\úÚº HmiÀ w Põ¨¥mk CÇ¨¥k ©ØÖ® w Põ¨¥mk |mh® GÆÁõÖ ÷uõßÖ® Gß£øu PõmkP.

14. (a) Distinction between joint venture and consignment.

Cøn ÂøÚUS®, AÝ¨¥miØS©õÚ ÷ÁÖ£õkPÒ ¯õøÁ?

Or

(b) A and B completed a venture and earned Rs. 30,000. They shared profits in the ratio of 2:1. What journal entry will be passed when ;

(i) There is separate set of books.

(ii) Records are kept by A only

(iii) Records are kept by B only

A ©ØÖ® B Cøn ÂøÚ {øÓÄØÖ ¹. 30,000 C»õ£® PshÔ¯¨£mhx. AÁºPÐøh¯ C»õ£

£QºÄ ÂQu® 2 : 1. ¤ßÁ¸® `Ì{ø»PÎÀ SÔ÷£mk £vÄPøÍ u¸P.

(i) ÇÁ¸® uÛ uÛ HkPøÍ £õμõ©›US® ÷£õx.

(ii) A ©mk® uÛ Hk £õμõ©›US® ÷£õx

(iii) B ©mk® uÛ Hk £õμõ©›US® ÷£õx.

F–4798

5

15. (a) What are the limitations of Single Entry System? KØøÓ £vÄ •øÓ°ß SøÓ£õkPÒ ¯õøÁ?

Or (b) Calculate the missing information : Drawings Rs. 50,000 Additional Capital Rs. 10,000 Opening Capital Rs. 1,00,000 Profit made during the year Rs. 25,000 Closing capital Rs. ? Âk¨£mh öuõøPø¯ PnUQkP.

Gk¨¦PÒ ¹. 50,000

TkuÀ •uÀ ¹. 10,000

öuõhUP •uÀ ¹. 10,000

AÆÁõsiß ö£Ó¨£mh C»õ£® ¹. 25,000

CÖv •uÀ ¹. ?

Part C (3 10 = 30) Answer any three questions.

16. Prakash drawn a bill for Rs. 4,000 on Ram. Ram accepts it and returns it to Prakash. Prakash endorses it over to Raj and Raj endorses it Shyam. The latter discounts it receiving Rs. 3,900 in cash. The bills is then dishonoured on due date, the nothing charges incurred by the banker amounting to Rs. 20. Pass journal entries in the books of all parties assuming that the bill is taken up by Prakash on dishonour. ¤μPõè ¹. 4,000 ©v¨¦øh¯ ©õØÖa^møh Cμõ•US GÊvÚõº. Cμõ® Aøu HØÖUöPõsk ¤μPõèUS v¸¨¤ AÝ¨¤Úõº ¤μPõè Aøu Cμõ_US ¦Ó[SÔ¨¦ GÊxQÓõº ÷©¾® Cμõ_ Aøu åõ•US ¦Ó[SÔ¨¦ GÊxQÓõº. ¤ÓS A®©õØÖa^mk Ámh® ö\´¯¨£mk

¹. 3900 £n® ö£Ó¨£mhx. •vºÄ |õÒ AßÖ ©õØÖa^mk

AÁ©vUP¨£mhx. ¹. 20 Á[Q¯μõÀ SÔ¨¦ Pmhn® Á`¼UP¨£mhx. AÁ©vUP¨£mh ©õØÖa^møh ¤μPõè GkzxUöPõshõº GÚU öPõsk AøÚÁº HkPÎ¾® ÷uõßÖ® SÔ¨÷£mk £vÄPøÍ u¸P.

F–4798

6

17. Describe the procedure for computation of claim under loss on profits policy.

C»õ£® CÇ¨¥mk öPõÒøP°À CÇ¨¥møh PnUQkÁuØPõÚ ö\¯À•øÓø¯ ÂÁ›UP.

18. X sent 400 goods to at Rs. 2 each to his consignee at madras. He spent Rs. 50 on cartage, insurance and freight. On the way, due to leakage. 20 goods was spoiled (normal less). Consignee took delivery of the consignment and spent Rs. 190 as octroi. Carriage and other non-recurring expenses. He also paid. Rs. 200 as recurring expenses. Your are required to calculate stock at the end if the consignee sells away 300 goods.

X 400 ö£õ¸mPøÍ ¹. 2 Ãu® uÚx ö\ßøÚ°À EÒÍ

AÝ¨¥k ö£Ö|¸US AÝ¨¤Úõº. AÁº ¹. 50 ÁõhøP, Põ¨¥k ©ØÖ® yUSUT¼UPõP ö\»Âmhõº. ö\À¾®

ÁÈ°À 20 ö£õ¸mPÒ BÂ¯õQ¯x (\õuõμn |mh®) AÝ¨¥k ö£Ö|º AÝ¨¥k ö£õ¸mPøÍ ö£ØÖ

¹. 190 ø¯ ~øÇÄ Á›, yUST¼ ©ØÖ® «ÒEÓ

ö\»ÄPÍõP ö\´uõº ÷©¾® ¹. 200 ø¯ «ÒEÖ® ö\»ÁõP

ö\»Âmhõº AÝ¨¥k ö£Ö|º 300 ö£õ¸mPøÍ ÂØÓõº GÚU öPõsk CÖv \μUQ¸¨¤øÚ }Âº PnUQkP.

19. Differentiate between joint venture and sale.

CøÚÂøÚUS® ÂØ£øÚUS©õÚ ÷ÁÖ£õkPÒ ¯õøÁ?

20. From the following particulars calculate closing balance of Sundry debtors and Sundry creditors.

Rs.

Sundry debtors as on 1.4.2012 30,000

Sundry creditors as on 1.4.2012 41,000

Credit purchases 1,50,000

Credit sales 1,70,000

Discount earned 5,000

F–4798

7

Discount allowed 6,000

Purchase returns 7,500

Sales returns 6,500

Cash received from Sundry debtors 1,50,000

Cash paid to Sundry creditors 1,40,000

¤ßÁ¸® ÂÁμ[PøÍ öPõsk CÖv PhÚõÎPÒ ©ØÖ® CÖv PhÜ¢÷uõºPÒ PnUQkP.

¹.

1.4.2012 ß £i £Ø£» PhÚõÎPÒ 30,000

1.4.2012 ß £i £Ø£» PhÜ¢÷uõºPÒ 41,000

Phß öPõÒ•uÀ 1,50,000

Phß ÂØ£øÚ 1,70,000

uÒÐ£i ö£ØÓx 5,000

uÒÐ£i AÎzux 6,000

öPõÒ•uÀ v¸¨£® 7,500

ÂØ£øÚ v¸¨£® 6,500

PhÚõÎ°hª¸¢x öμõUP ö£ØÓx 1,50,000

PhÜ¢÷uõ¸US öμõUP® ö\¾zv¯x 1,40,000

————————

F–4799



Second Semester

Commerce

MARKETING



Part A (10 2 = 20)


1. What is marketing?

\¢øu°kuÀ GßÓõÀ GßÚ?

2. What is the modern concept of marketing?

|ÃÚ \¢øu¨£kzu¼ß P¸zx GßÓõÀ GßÚ?

3. Define branding.

Aøh¯õÍ SÔ°kuÀ Áøμ¯Ö.

4. Write a short note on new product.

¦v¯ u¯õ›¨¦ ]ÖUSÔ¨¦ ÁøμP.

5. What is warehousing?

£shPa \õø» GßÓõÀ GßÚ?

Sub. Code 7BCO2C2

F–4799

2

6. Define grading.

uμ® Áøμ¯ÖP.

7. What is a pricing?

Âø» GßÓõÀ GßÚ?

8. What is a pricing strategies?

Âø» EzvPÒ GßÓõÀ GßÚ?

9. What is mean by personal selling?

uÛ¨£mh ÂØ£øÚ GßÓõÀ GßÚ?

10. Define - Salesman.

ÂØ£øÚ¯õÍº Áøμ¯Ö.

Part B (5 5 = 25)


11. (a) Explain the evaluation of marketing concept.

\¢øu°ku¼ß P¸zx £›nõ©zvøÚ ÂÁ›.

Or

(b) What are the elements of marketing mix?

\¢øu¨£kzu¼ß P»øÁ°ß TÖPÒ ¯õøÁ?

12. (a) Discuss the importance of branding.

Aøh¯õÍU SÔ°ku¼ß •UQ¯zxÁzøu ÂÁõv.

Or

(b) What is product policy? Explain.

u¯õ›¨¦ öPõÒøP GßÓõÀ GßÚ? ÂÍUSP.

F–4799

3

13. (a) Discuss the elements of standardization.

uμ¨£kzu¼ß TÖPøÍ ÂÁ›.

Or

(b) What are the various sources of marketing finance?

£À÷ÁÖ \¢øu¨£kzuÀ {v Buõμ[PÒ ¯õøÁ?

14. (a) What are the objectives of pricing?

Âø» {ºn¯ ÷|õUP[PÒ ¯õøÁ?

Or

(b) State the bases of pricing policies.

Âø»UöPõÒøP°ß uÍ[PøÍU SÔ¨¤kP.

15. (a) List out the objectives of personal selling.

uÛ¨£mh ÂØ£øÚ ÷|õUP[PøÍ £mi¯¼kP.

Or

(b) What are the features of salesmanship?

ÂØ£øÚ¯õÍ›ß ]Ó¨£®\[PÒ ¯õøÁ?

Part C (3 10 = 30)


16. Explain the patterns of market segmentations.

\¢øu¨¤›Âß ÁiÁ[PøÍ ÂÍUSP.

17. What are the new product development?

¦v¯ u¯õ›¨¤ß ÷©®£õkPÒ ¯õøÁ?

18. Explain briefly the various functions of marketing.

\¢øu°ku¼ß £oPøÍ Â›ÁõP ÂÍUP® u¸P.

F–4799

4

19. Discuss the various methods of pricing.

£À÷ÁÖ Âø» •øÓPøÍ¨ £ØÔ ÂÁõv.

20. What are the advantages of advertising?

ÂÍ®£μzvß |ßø©PÒ ¯õøÁ?

———————

F–4800



Third Semester

Commerce

PRINCIPLES OF INSURANCE



Part A (10 2 = 20)


1. Define in the term insurance.

Põ¨¥k ÁøμÂ»UPn® u¸P.

2. What is reinsurance?

©ÖPõ¨¥k GßÓõÀ GßÚ?

3. What is assessment plan?

©v¨¥mk vmh® GßÓõÀ GßÚ?

4. What is mortality table?

CÓ¨¦ AmhÁøn GßÓõÀ GßÚ?

5. What is agent report?

•PÁº AÔUøP GßÓõÀ GßÚ?

Sub. Code 7BCO3C1

F–4800

2

6. What is occupation?

öuõÈÀ GßÓõÀ GßÚ?

7. What is days of grace?

\¾øP |õmPÒ GßÓõÀ GßÚ?

8. What is surrender value?

\μnøh¢u ©v¨¦ GßÓõÀ GßÚ?

9. What is marine insurance?

PhÀ\õº Põ¨¥k GßÓõÀ GßÚ?

10. What is fire insurance contract?

w Põ¨¥mk J¨£¢u® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Write the essentials of a sound insurance plan.

]Ó¢u Põ¨¥mk vmhzvØPõÚ •UQ¯ ußø©PøÍ GÊxP.

Or

(b) What are the importance of double insurance?

Cμmøh Põ¨¥miß •UQ¯zxÁ[PÒ ¯õøÁ?

12. (a) What are the principles of life insurance?

B¯À Põ¨¥miß ÷Põm£õkPÒ ¯õøÁ?

Or

(b) State the advantages of life insurance.

B¯À Põ¨¥miß |ßø©PøÍ ÂÁ›.

F–4800

3

13. (a) List out needable documents for taking life policy.

B¯À Põ¨¥k GkUP ÷uøÁ¯õÚ \õßÖPøÍ £mi¯¼kP.

Or

(b) Write the duties of agent.

•PÁ›ß £oPøÍ GÊxP.

14. (a) State the procedure for alteration of policy.

vmh v¸zuvØPõÚ •øÓø©PøÍ ÂÁ›.

Or

(b) What do you know about lapsing of policy?

vmh Cøh{Özu® SÔzx }Âº AÔÁx ¯õx?

15. (a) State the needs for marine insurance.

PhÀ\õº Põ¨¥miß ÷uøÁPøÍ ÂÁ›.

Or

(b) What are the nature of fire insurance?

w Põ¨¥miß ußø©PÒ ¯õøÁ?

Part C (3 10 = 30)


16. Explain the various types of insurance organisations.

Põ¨¥mk {ÖÁÚ[PÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

17. Discuss the fundamentals of life contract of insurance.

B²Ò Põ¨¥mk J¨£¢uzvß Ai¨£øh |ßø©PøÍ

ÂÁõv.

F–4800

4

18. State the procedure for taking life policy.

B²Ò vmh® Gk¨£uØPõÚ •øÓø©PøÍ ÂÁ›.

19. Write the present-scenario of life insurance.

B²Ò Põ¨¥miß uØPõ» {PÌÄPøÍ GÊxP.

20. Explain the various conditions of marine losses.

PhÀ\õº Põ¨¥miß |mhzvØPõÚ £À÷ÁÖ {£¢uøÚPøÍ ÂÁ›.

——————

F–4801



Third Semester

Commerce

BANKING THEORY



Section A (10 2 = 20)


1. Define Bank.

Á[Q Áøμ¯Ö.

2. What do you mean by unit bank system?

A»S Á[Q Aø©¨¦ £ØÔ }Âº AÔÁx ¯õx?

3. What is private sector?

uÛ¯õº xøÓ GßÓõÀ GßÚ?

4. What do you mean by deposit?

øÁ¨¦ £ØÔ }Âº AÔÁx ¯õx?

5. Who is multiplier?

©õÀi¤À¼¯º Gß£Áº ¯õº?

Sub. Code 7BCO3C2

F–4801

2

6. What is derivative deposit?

öh›÷ÁiÆ öh£õ]m GßÓõÀ GßÚ?

7. What is co-operative sector?

TmkÓÄ xøÓ GßÓõÀ GßÚ?

8. Give any two functions of SBI.

SBI ß ö\¯À£õkPøÍ CμsiøÚ u¸P.

9. What is tele banking?

öh¼ Á[Q°¯À GßÓõÀ GßÚ?

10. Give any two reasons privatizations of bank.

uÛ¯õº©¯©õUSu¼ß Cμsk Põμn[PøÍ u¸P.



11. (a) What are the components of the banking system?

Á[Q Aø©¨¤ß TÖPÒ ¯õøÁ?

Or

(b) Explain the demerits of branch bank.

QøÍ Á[Q°ß SøÓ£õkPøÍ ÂÁ›.

12. (a) Explain the subsidiary functions of commercial banks.

P©º]¯À Á[Q°ß xøn \õº¢u ö\¯À£õkPøÍ ÂÍUSP.

Or

(b) List out the role in economic development in commercial banks.

ÁoP Á[QPÎß ö£õ¸Íõuõμ A¤Â¸zv°ß £[QøÚ £mi¯¼kP.

F–4801

3

13. (a) Put out the purpose of credit creation.

Phß E¸ÁõUSu¼ß ÷|õUPzøu GkzxøμUP.

Or

(b) What are the importance money markets?

£na\¢øu°ß •UQ¯zxÁ[PÒ ¯õøÁ?

14. (a) List out the various activities agricultural service in SBI.

SBI ß EÒÍ ÂÁ\õ¯ ÷\øÁ°ß £À÷ÁÖ ÁøP¯õÚ

ö\¯À£õkPøÍ £mi¯¼kP.

Or

(b) What are the functions of RBI?

›\ºÆ Á[Q°ß ö\¯À£õkPÒ ¯õøÁ?

15. (a) Describe the non-performing assets.

ö\¯ÀvÓÚØÓ ö\õzxPøÍ £ØÔ ÂÁ›UP.

Or

(b) List out the benefits of e-Banking.

ªß Á[Q°ß £¯ßPøÍ £mi¯¼kP.

Section C (3 10 = 30)


16. Discuss the various types of banks.

£À÷ÁÖ ÁøP¯õÚ Á[QPøÍ £ØÔ ÂÁõv.

17. Explain the agency service rendered the commercial banks.

ÁoP Á[QPÒ ÁÇ[Q¯ {ÖÁÚ ÷\øÁPøÍ ÂÁ›.

F–4801

4

18. Describe the limitations of credit creation.

Phß E¸ÁõUPzvß Áμ®¦PøÍ ÂÁ›UP.

19. Explain the attractive saving schemes offered by SBI.

SBI ÁÇ[Q¯ PÁºa]Pμ©õÚ ÷\ª¨¦ vmh[PøÍ ÂÍUSP.

20. State various activities under e- Banking.

C&Á[Q°ß £À÷ÁÖ ÁøP¯õÚ |hÁiUøPPøÍ GkzxøμUP.

————————

F–4802



Third Semester

Commerce

BUSINESS STATISTICS



Part A (10 2 = 20)


1. What is the meaning of Statistics?

¦ÒÎ°¯¼ß ö£õ¸Ò GßÓõÀ GßÚ?

2. What is Primary data?

•ußø© vÚ® GßÓõÀ GßÚ?

3. Define Median and Mode.

ø©¯¨¦ÒÎ ©ØÖ® •Pk – Áøμ¯Ö.

4. What is the Practical Utility of Range?

Áμ®¤ß |øh•øÓ £¯ß£õk GßÓõÀ GßÚ?

5. What are the uses of correlation?

JmkÓÂß £¯ßPÒ GßÚ?

6. Define Regression.

öuõhº¦ ÷£õUS – Áøμ¯Ö.

7. What is Fixed Base Index?

{ø» Ai¨£øh SÔ±k GßÓõÀ GßÚ?

Sub. Code 7BCO3C3

F–4802

2

8. What is Chain Base Index?

\[Q¼ uÍ® SÔ±k GßÓõÀ GßÚ?

9. Define the term time series.

Põ»® \õº Á›ø\ Gß£uøÚ Áøμ¯Ö.

10. What is Irregular Variation(I).

JÊ[PØÓ ©õÖ£õk GßÓõÀ GßÚ?

Part B (5 5 = 25)

Answer all the questions, choosing either (a) or (b).

11. (a) What are the various sources of Secondary data.

Cμshõ® {ø» vÚzvß £À÷ÁÖ Buõμ[PÒ GßÚ?

Or

(b) Explain the Parts of table?

AmhÁøn £SvPøÍ £ØÔ ÂÁ›.

12. (a) What do you understand by median and quartiles?

ø©¯ ¦ÒÎ ©ØÖ® PõÀ¦ÒÎ £ØÔ } ¦›¢x öPõshx GßÚ?

Or

(b) Find the range and coefficient of range for the heights of 8 students of a class.

158 160 165 166 168 170 173

¤ßÁ¸® uμÄPÐUS AÍÄ GÀø» ©ØÖ® AÍÄ

GÀø»U Tmkz vÓøÚ öPõsk Gmk ©õnÁºPÐUS

Cøh÷¯¯õÚ E¯μzøu Psk¤i.

158 160 165 166 168 170 173

F–4802

3

13. (a) Give the merits and demerits of the rank method. uμ{ø» •øÓ°ß |ßø©, wø©PøÍ u¸P.

Or

(b) Find the Karl Pearson’s coefficient of correlation. X 6 2 10 4 8

Y 9 11 5 8 7

¤ßÁ¸® PõºÀ ¤¯º\Ûß Cøhz öuõhº¦U Tmkz vÓøÚU PnUQkP.

X 6 2 10 4 8

Y 9 11 5 8 7

14. (a) Differentiate chain base and Fixed base. \[Q¼ uÍ SÔ±k ©ØÖ® {ø» Ai¨£øh SÔ±k

÷ÁÖ£õkPÒ ¯õx?

Or

(b) From the following data compute Fisher Ideal Index number.

2002 2004 Commodity

Price Quantity Price Quantity

A 14 32 12 52

B 24 37 11 33

C 17 21 8 44

D 12 27 10 37

¤ßÁ¸® ÂÁμ[PÐUS L¤å›ß HØÓ SÔ±mk Gsøn Psk¤iUP.

2002 2004 ö£õ¸mPÒ

Âø» GsoUøP Âø» GsoUøP

A 14 32 12 52

B 24 37 11 33

C 17 21 8 44

D 12 27 10 37

F–4802

4

15. (a) Explain Time Series Models. Põ»z öuõhº ©õv› £ØÔ ÂÁ›.

Or

(b) Find the 3-yearly moving average from the following time series data.

Year: 1998 1999 2000 2001 2002 2003 2004 2005

Sales: (in tonnes)

30.1 45.4 39.3 41.4 42.2 46.4 46.6 49.2

¤ßÁ¸® Â£μ[PÐUP 3 Á¸h |P¸® \μõ\›°ß

Põ»z öuõhøμ Psk ¤iUPÄ®.

Á¸h® 1998 1999 2000 2001 2002 2003 2004 2005

ÂØ£øÚ

(in tonnes)

30.1 45.4 39.3 41.4 42.2 46.4 46.6 49.2

Part C (3 10 = 30)


16. Explain the nature and scope of statistical methods?

¦ÒÎ°¯À ©õv›°ß C¯ØøP ©ØÖ® ÁÍºa]ø¯ £ØÔ

ÂÁ›.

17. Calculate mean, median and mode from the following

data.

Income: 0-5 5-10 10-15 15-20 20-25 25-30

Companies: 5 7 10 8 6 4

F–4802

5

¤ßÁ¸® vÚzv¼¸¢x \μõ\›, Cøh{ø» ©ØÖ® •Pk

BQ¯ÁØÔß ©v¨¦PøÍ PõsP.

Á¸©õÚ®: 0-5 5-10 10-15 15-20 20-25 25-30

{ÖÁÚ®: 5 7 10 8 6 4

18. Find the rank correlation from the data given below.

x : 6 9 13 16 25 29 21 11

y : 13 16 18 23 5 31 11 7

¤ßÁ¸® vÚzv¼¸¢x uμÄUPõÚ AÍÄ GÀø»U Tmkz

vÓøÚU Psk¤iUPÄ®.

x : 6 9 13 16 25 29 21 11

y : 13 16 18 23 5 31 11 7

19. Convert the following fixed base index (FBI) into base

index numbers.

Year: 2010 2011 2012 2013 2014

FBI: 380 386 390 392 400

¤ßÁ¸® Ai¨£øh SÔ±mk Gsøn {μ¢uμ Ai¨£øh

SÔ±mk GsnõP ©õØÖP.

Á¸h®: 2010 2011 2012 2013 2014

FBI: 380 386 390 392 400

F–4802

6

20. Fit a Straight Line trend equation to the data by the method of Least Squares:

Year: 2001 2002 2003 2004 2005 2006 2007 2008

Value: 80 90 92 83 94 99 92 104

«a]ÖÁºUP •øÓ°ß ‰»® J¸ ÷|ºÁ›¨÷£õUS \©ß£õmiøÚ¨ ö£õ¸zxP.

Á¸h®: 2001 2002 2003 2004 2005 2006 2007 2008

©v¨¦: 80 90 92 83 94 99 92 104

————————

F–4803



Third Semester

Commerce

ADVANCED ACCOUNTANCY - III



Section A (10 × 2 = 20)


1. What do you mean by partnership?

Tmhõsø© £ØÔ }Âº AÔÁx ¯õx?

2. What is interest on capital?

•uÀ «x Ámi GßÓõÀ GßÚ?

3. Define Goodwill.

|Øö£¯º Áøμ¯Ö.

4. What is sacrifice ratio?

v¯õP ÂQu® GßÓõÀ GßÚ?

5. What do you meant by gain ratio?

Buõ¯ ÂQu® £ØÔ }Âº AÔÁx ¯õx?

6. What is meant by joint life policy?

Tmk B²Ò Põ¨¥mk vmh® GßÓõÀ GßÚ?

Sub. Code 7BCO3C4

F–4803

2

7. What is revaluation account? ©Ö©v¨¥mk PnUS GßÓõÀ GßÚ?

8. What is Dissolution? Pø»¨¦ GßÓõÀ GßÚ?

9. Who is called as an insolvent? ö|õi¨¦ {ø» Aøh¢uÁº GÚ ¯õº AøÇUP¨£kQÓõº?

10. What do you meant by maximum loss method? AvP£m\ |mh•øÓ £ØÔ }Âº AÔÁx ¯õx?

Section B (5 × 5 = 25)


11. (a) What are the differences between fixed capital account and fluctuating capital account?

{ø»•uÀ ©ØÖ® ©õÖ£õk •u¾US Cøh÷¯ EÒÍ ÷ÁÖ£õkPÒ ¯õx?

Or

(b) Manjula and Vennila started business on 1st April 2014 with capitals of Rs.60,000 and Rs. 50,000 respectively. On 1st July 2014 Manjula withdrew Rs.8,000 from his capital. Vennila introduced additional capital Rs. 10,000 on 30.9.2014. Calculate interest on capital at 5% for the year ending 31st March 2015.

©g_Íõ ©ØÖ® öÁso»õ 1 H¨μÀ 2014 AßÖ ¹.60,000 ©ØÖ® 50,000 •u½mk öuõÈø» öuõh[QÚõº. ©g_Íõ 1.7.2014 À ¹.8,000 zvøÚ uÚx •u¼¼¸¢x ö\õ¢u ÷uøÁUS GkzxU öPõshõº. 30.9.2014 À öÁso»õ ¹.10,000 zvøÚ TkuÀ •u»õP DkQÓõº. 31 ©õºa 2015 |õ÷Íõk •iÁøh²® BskØS›¯ 5 \uÃu •uÀ «uõÚ Ámi°øÚ PnUQkP.

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3

12. (a) Explain calculation method of super profit method on Goodwill Calculation.

E¯º C»õ£ •øÓ°À |Øö£¯º PnUQmk •øÓø¯ ÂÁ›.

Or

(b) Kannan and sundar are partners in a firm sharing profit and loss in the ratio 5:3. Madhavan joins on 1st April 2012. The following revaluations were mode:

(i) Increase the value of building by Rs.10,000.

(ii) Raise goodwill for Rs. 16,000.

(iii) Reduce the value of Debtors by Rs.2,000.

Prepare Revaluation account.

Psnß ©ØÖ® _¢uº 5:3 C»õ£|mh ÂQuzvÀ ¤›zxU öPõÒÐ® Tmhõsø©°À ©õuÁß 1.4.2012 AßÖ ¤ßÁ¸® ©Ö©v¨¥mkUS ¤ß CøÚQÓõº.

(i) Pmihzvß ©v¨ø£ ¹.,10,000 E¯ºzu ÷Ásk®.

(ii) |Øö£¯º ¹.16,000 ©õP E¯ºzu ÷Ásk®.

(iii) PhÚõÎPÎß ©v¨ø£ ¹.2,000 SøÓUP ÷Ásk®.

©Ö©v¨¥mk PnUøP u¯õ›UP.

13. (a) How revaluation of assets and liabilities are done when a partner retires?

TmhõÎ K´Ä ö£Ö® ö£õÊx ö\õzxUPÒ ©ØÖ® ö£õÖ¨¦PøÍ GÆÁõÖ ©Ö©v¨¥k ö\´¯¨£kQÓx?

Or

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4

(b) Ram, Sam and Tom are partners sharing profit in the ratio of 4:3:2. Sam retires and goodwill is valued at Rs. 86,400. No goodwill appears in the books. Ram and Tom agree to share future profits in a 5:3 ratio and not to raise goodwill in the books of the firm. Pass journal entries.

Cμõ®, åõ® ©ØÖ® hõ® BQ¯ TmhõÎPÒ C»õ£

ÂQuzøu 4:3:2 GßÓ ÂQuzvÀ £Qº¢x Á¢uÚº. åõ® K´Ä ö£ÖQÓõº. |Øö£¯øμ ¹.86,400 US ©v¨¤h£kQÓx. |Øö£¯º CuØS •ß EÒÍ PnU÷PmiÀ Ch® ö£ÓÂÀø». Cμõ® ©ØÖ® hõ®

u[PÍx GvºPõ» C»õ£ ÂvP©õP 5:3 PnUQkÁõºPÒ ©ØÖ® AÁºPÎÀ HmiÀ |Øö£¯º E¯ºzu¨£h ©õmhõx GÚ öPõsk SÔ¨÷£mk £vøÁ u¸P.

14. (a) Explain the Garner Vs Murray case.

Pºnº Gvº •÷μ ÁÇUS ÂÍUS.

Or

(b) A, B and C are partners sharing equally. They decided to dissolve the firm. The balance sheet was as follows (After the sale of Assets)

Liabilities Rs. Assets Rs.

Capital Cash 3,750

A 4,500 C’s Capital overdrawn

1,500

B 3,000 Realization 2,250

7,500 7,500

C become insolvent and he could not bring anything to the firm. Prepare ledger accounts to close the books.

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5

A, B ©ØÖ® C BQ¯ TmhõÎPÒ C»õ£zvøÚ \©©õP ¤›zxU öPõÒQßÓõº. AÁºPÒ A¢{ÖÁÚzøu Pø»¨¦ÒÍõÁuØS •iÄ ö\´QßÓÚõº. C¸¨¦{ø» SÔ¨¦ ¤ßÁ¸©õÖ (ö\õzxUPÒ ÂØ£øÚUS ¤ÓS).

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹. •uÀ öμõUP® 3,750

A 4,500 C’s GkzxU öPõsh •uÀ

1,500

B 3,000 ©Ö©v¨¥k 2,250

7,500 7,500

C ö|õi¨¦ {ø» AøhQÓõº ©ØÖ® {ÖÁÚzvØS Gx® uμ C¯»õx GÚU öPõsk {ÖÁÚ® {øÓÄμ ÷£÷μmk PnUSPøÍ u¯õ›UP.

15. (a) How do calculation of purchase consideration?

öPõÒ•uÀ ©Ö£¯ß GÆÁõÖ PnUQh¨£kQÓx?

Or

(b) A, B and C share profits and losses in the ratio 2:2:1, the following is the balance sheet


Sundry Creditors 30,000 Cash 4,000

Capital Sundry Debtors 44,000

A 30,000 Stock 44,000

B 24,000

C 8,000

92,000 92,000

The firm was dissolved and the assets were realized gradually. Rs.20,000 was received first, Rs.30,000 was received next and Rs. 18,000 received finally. Calculate the distribution of cash is made.

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A, B ©ØÖ® C BQ¯ TmhõÎPÒ •øÓ÷¯ C»õ£ |mhzøu 2:2:1 •øÓ°À £Qº¢x Á¢uÚº. C¸¨¦{ø» SÔ¨¦ ¤ßÁ¸©õÖ

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹. £Ø£» PhÜ¢÷uõº 30,000 öμõUP® 4,000

•uÀ £Ø£» PhÚõÎPÒ

44,000

A 30,000 \μUQ¸¨¦ 44,000

B 24,000

C 8,000

92,000 92,000

{ÖÁÚ® Pø»¨¦ÒÍõQÓx ö\õzxUPÒ •øÓ÷¯ ©Ö©v¨¥k ö\´¯¨£kQÓx. •u»ÁõP ¹.20,000® , Akzx ¹.30,000 ©ØÖ® CÖv°À ¹.18,000 BP £n® ö£Ó¨£mhx. £n £QºÄ •øÓø¯ PnUQkP.

Section C (3 × 10 = 30) Answer any three questions.

16. Prepare the Capital Accounts of the partners, Vani and Rani from the following details assuming that their capitals are fluctuating.

Vani Rs.

Rani Rs.

Capital as on 1.4.2013 2,10,000 1,20,000

Drawings during 2013-14 18,000 12,000

Interest on Capital at 6% ? ?

Interest on Drawings 450 300

Share of Profit 2013-14 24,000 18,000

Partner’s Salary - 6,000

Commission 4,800 3,600

Interest on Rani’s Loan A/c 3,000 –

F–4803

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TmhõÎPÎß •uÀ PnUøP ©õÖ£õk® •uÀ •øÓ°À u¯õ›UP, Áõo ©ØÖ® μõo AÁºPÐøh¯ ÂÁμ[PÒ ¤ßÁ¸©õÖ

Áõo ¹.

μõo ¹.

1.4.2013 ß £i •uÀ 2,10,000 1,20,000

2013–14 ß Gk¨¦ 18,000 12,000

•uÀ «x Ámi 6% ? ?

Gk¨¦ «x Ámi 450 300

2013–14 C»õ£ £[S 24,000 18,000

TmhõÎPÎß \®£Í® - 6,000

PÈÄ 4,800 3,600

μõÛ Phß «uõÚ Ámi PnUS 3,000 –

17. The following are the Balance Sheet of Pandian, Pallavan and Chozhan sharing profits and losses in the proportion of 1/2, 1/3 and 1/6 respectively as at 31.12.2014.


Sundry creditors 94,500 Cash 10,000

Bills payable 31,500 Bank 1,20,000

Reserve fund 1,20,000 Land and building

2,50,000

Outstanding expenses 4,000 Furniture 35,000

Capital: Stock 1,45,000

Pandian 1,80,000

Pallavan 1,65,000

Chozhan 95,000 4,40,000 Debtors 1,30,000

6,90,000 6,90,000

F–4803

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They decided to admit Cheran into the partnership with

effect from 1st January, 2015 on the following terms.

(a) Cheran should bring in Rs.80,000 as his capital for

¼ share of profits.

(b) Furniture be depreciated by Rs.3,500.

(c) Stock is written off on 10%.

(d) The value of land and buildings having appreciated

be brought upto Rs.3,25,000.

Show revaluation account, capital accounts, bank

account and the balance sheet of the reconstituted

partnership.

£õsi¯ß £À»Áß ©ØÖ® ÷\õÇß GßÓ TmhõÎPÎß

31.12.2014 B® |õøÍ¯ C¸¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ

AÁºPÒ C»õ£ ÂQuzøu 1/2, 1/3 ©ØÖ® 1/6 GßÓ

•øÓ÷¯ ¤›zx Á¸QßÓÚº.

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹.

£Ø£» PhÜ¢÷uºPÒ 94,500 öμõUP® 10,000

ö\¾zxÁuØS›¯ ©õØÖa^mkPÒ

31,500 Á[Q 1,20,000

Põ¨¦ {v 1,20,000 {»•® Pmih•®

2,50,000

öPõk£h ÷Ási¯ ö\»ÄPÒ 4,000 AøÓP»ß 35,000

•uÀ: \μUQ¸¨¦ 1,45,000

£õsi¯ß 1,80,000 PhÚõÎPÒ 1,30,000

£À»Áß 1,65,000

÷\õÇß 95,000 4,40,000

6,90,000 6,90,000

F–4803

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1.1.2015À ÷\õÇß Gß£Áøμ Tmhõsø©°À ¤ßÁ¸® •øÓ°À ÷\ºUQßÓÚº.

(A) ÷\õÇß •u»õP ¹.80,000 zøu ÁÇ[Q 1/4 C»õ£ ÂvP® ö£ÖQÓõº.

(B) AøÓP»ß «x ¹.3,500 ÷u´©õÚ® PnUQh¨£kQÓx.

(C) \μUQ¸¨¦ «x 10 \uÃu® ÷£õUöPÊxP.

(D) {»•® Pmi•® ¹.3,25,000 ©õP E¯ºzu ÷Ásk®.

©Ö ©v¨¥k PnUS, •uÀ PnUSPÒ, Á[Q PnUS ©ØÖ® C¸¨¦ {ø»U SÔ¨ø£ ¦v¯ TmhõÎ ÷\ºUøP²hß u¯õ›UP.

18. Selva kumar, Saravana kumar and Vinod kumar were partners of a firm sharing profits and losses in the ratio of 3:2:1. Set out below was their balance sheet as on 31st December 2014.


Bills payable 15,000 Cash in Hand 3,000

Sundry creditors 25,000 Cash at Bank 35,000

Capital Accounts: Bills receivable 11,000

Selvakumar: 80,000 Book debts 18,000

Saravanakumar: 50,000 Stock 36,000

Vinod kumar: 40,000 1,70,000 Furniture 7,000

Profit and Loss A/c 30,000 Machinery 50,000

Building 80,000

2,40,000 2,40,000

Selvakumar retired from the partnership on 1st January 2015 on the following terms:

(a) Goodwill of the firm was to be valued at Rs.30,000.

(b) Assets are to be valued as under: Stock Rs. 30,000: Machinery Rs. 40,000; Buildings Rs. 1,00,000

(c) A provision for doubtful debts be created at Rs. 1,000.

F–4803

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(d) Rs.21,500 was to be paid to Selvakumar immediately and the balance was transferred to his loan account.

Show revaluation account, capital accounts, bank account and the balance sheet of the reconstituted partnership.

ö\ÀÁ S©õº, \μÁn S©õº ©ØÖ® Â÷Úõz S©õº BQ¯ TmhõÎPÒ 3:2:1 GßÓ C»õ£|mh ÂQuzvÀ ¤›zx Á¸QßÓÚº. AÁºPÎß 31 i\®£º 2014 B® |õøÍ¯ C¸¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ.


ö\¾zxÁuØS›¯

©õØÖa^mkPÒ

15,000 øP°¸¨¦

öμõUP®

3,000

£Ø£» PhÜ¢÷uõºPÒ 25,000 Á[Q öμõUP® 35,000

•uÀ PnUS ö£ÖÁuØS›¯

©õØÖa^mkPÒ

11,000

ö\ÀÁS©õº: 80,000 HmkUPhß 18,000

\μÁnS©õº: 50,000 \μUQ¸¨¦ 36,000

Â÷Úõz S©õº: 40,000 1,70,000 AøÓP»ß 7,000

C»õ£ |mh PnUS 30,000 C¯¢vμ® 50,000 Pmih® 80,000

2,40,000 2,40,000

ö\ÀÁS©õº 1 áÚÁ› 2015 AßÖ Tmhõsø©°¼¸¢x ¤ßÁ¸® •øÓ°À K´Ä ö£ÖQÓõº.

(A) {ÖÁÚ |Øö£¯º ¹.30,000 GÚ ©v¨¤h¨£kQÓx.

(B) ö\õzxUPÒ ¤ßÁ¸©õÖ ©v¨¤h¨£kQÓx, \μUQ¸¨¦ ¹.30,000, C¯¢vμ® ¹.40,000 ©ØÓ® Pmih® ¹.1,00,000.

(C) Áμõ I¯UPhß JxUS ¹.1,000 US JxUP ÷Ásk®.

(D) ¹.21,500 EhÚi¯õP ö\ÀÁ S©õ¸US ö\¾zu ÷Ási¯x ©ØÖ® «u öuõøP AÁ¸øh¯ Phß PnUQÀ øÁUP¨£k®.

©Ö©v¨¥k PnUS, •uÀ PnUSPÒ, Á[Q PnUS ©ØÖ® C¸¨¦ {ø»U SÔ¨ø£ u¯õ›UP.

F–4803

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19. What are the accounting treatments in a firm when all

partners are insolvent?

AøÚzx TmhõÎPÐ® ö|õi¨¦ {ø» Aøh²® ÷£õx

{ÖÁÚzvØPõÚ PnUQ¯À |øh•øÓPÒ ¯õøÁ ?

20. X, Y and Z are partners in a firm, Who are sharing profits

and losses in the proportions of 3:5:2 respectively. The

following is the balance sheet as on 31.12.2010. On that

date they decided to dissolve the partnership.


Sundry Creditors 13,600 Cash 3,200

X 30,400 Sundry Assets 56,000

Y 20,800 Profit and loss A/c 8,000

Z 2,400

67,200 67,200

The firm is dissolved and the realizations of assets were

as follows;

Realization Books Value of Assets Amount Realized

I 24,000 20,000

II 20,000 12,000

III 12,000 8,000

Y has become insolvent and a sum of Rs. 1120 is

recovered from his private estate in full settlement.

Prepare a statement showing how the distribution should

be made by following maximum loss method.

F–4803

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X, Y ©ØÖ® Z BQ¯ TmhõÎPÒ u[PÐQøh÷¯¯õÚ C»õ£ |mh £QºøÁ •øÓ÷¯ 3:5:2 GßÓ ÂQuzvÀ ¤›zx Á¸QÓõºPÒ. 31.12.2010 B® |õÒ Tmhõsø© Pø»¨¤ØS •iÄ ö\´QÓõºPÒ A¢|õøÍ¯ C¸¨¦ {ø» SÔ¨¦ ¤ßÁ¸©õÖ.

ö£õÖ¨¦PÒ ¹. ö\õzxUPÒ ¹. £Ø£» PhÜ¢÷uõºPÒ

13,600 öμõUP® 3,200

X 30,400 £Ø£» ö\õzxPÒ 56,000

Y 20,800 C»õ£ |mh PnUS 8,000

Z 2,400

67,200 67,200

ö\õzxUPøÍ ¤ßÁ¸® •øÓ°À ©Ö©v¨¥k ö\´QßÓÚº. ©Ö©v¨¥k Hmiß £i ö\õzvß ©v¨¦ ©Ö©v¨¥k öuõøP

I 24,000 20,000

II 20,000 12,000

III 12,000 8,000

Y ö|õi¨¦ {ø» Aøh¢x ußÚøh¯ ö|õ¢u ö\õzv¼¸¢x ¹.1,120 uÚx •Ê £[SUPõP AÎUQÓõº. AvP£m\ \mh •øÓ£i AÁºPÎß £QºÂØPõÚ AÔUøPø¯ u¯õ›.

————————

F–4804



Fourth Semester

Commerce

PRINCIPLES OF MANAGEMENT



Part A (10 2 = 20)


1. What is MBO?

÷|õUP Ai¨£øh ÷©»õsø© GßÓõÀ GßÚ?

2. Define ‘Planning’.

‘vmhªkuÀ’ – ÁøμÂ»UPn® u¸P.

3. What are the three levels of management?

÷©»õsø©°ß ‰ßÖ {ø»PÒ ¯õøÁ?

4. What is division of labour?

EøÇ¨¦ £QºÄ GßÓõÀ GßÚ?

5. Write short notes on delegation of authority.

AvPõμ ¤μv{vzxÁ® £ØÔ ]Ö SÔ¨¦ ÁøμP.

Sub. Code 7BCO4C1

F–4804

2

6. State any two needs for departmentation.

xøÓÁõÔ ¤›zu¼ß H÷uÝ® Cμsk AÁ]¯[PøÍ SÔ¨¤kP.

7. State any two characteristics of directing.

C¯USu¼À H÷uÝ® Cμsk ußø©PøÍ TÖP.

8. Define ‘Communication’.

uPÁÀ öuõhº¤ß ÁøμÂ»UPn® u¸P.

9. What is meant by grapevine communication?

øP©õØÔa ö\´v¨ £μ¨¦® •øÓ GßÓõÀ GßÚ?

10. Define ‘Controlling’.

Pmk£kzxuÀ ÁøμÂ»UPn® u¸P.

Part B (5 5 = 25)


11. (a) State the importance of management.

÷©»õsø©°ß •UQ¯zxÁzøu SÔ¨¤kP.

Or

(b) Explain the important aspects of scientific management.

AÔÂ¯À \õº¢u ÷©»õsø© PõμoPøÍ ÂÍUSP.

12. (a) What are the advantages of planning?

vmhªku¼ß |ßø©PÒ ¯õøÁ?

Or

(b) Bring out the problems of decision making.

•iöÁkzu¼ß ¤μa]øÚPøÍ TÖP.

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13. (a) What are the objectives of organising?

Aø©¨¤ß ÷|õUP[PÒ ¯õøÁ?

Or

(b) List out the external sources of recruitment.

{ÖÁÚzvØS ¦Ó®£õÚ £o¯õÍº {¯©Ú Buõμ[PøÍ £mi¯¼kP.

14. (a) Examine the Herzberg’s two factors theory.

öíUìö£ºUQß Cμmøh Põμo ÷Põm£õmøh B´P.

Or

(b) Discuss the principles of directing.

C¯USu¼ß öPõÒøPPøÍ ÂÁ›.

15. (a) Explain the need for communication.

uPÁÀ öuõhº¤ß AÁ]¯zøu ÂÍUSP.

Or

(b) What is MBE? Discuss the advantages of MBE.

ÂvÂ»US ÷©»õsø© GßÓõÀ GßÚ? Auß |ßø©PøÍ ÂÁ›.

Part C (3 10 = 30)


16. What are the principles of management?

Aø©¨¦ ÷Põm£õkPÒ ¯õøÁ?

17. Discuss the steps involved in planning.

vmhªku¼ß £i{ø»PøÍ ÂÁ›.

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18. Analyse the benefits and disadvantages of ‘Decentralisation’.

AvPõμ £μÁ¼ß |ßø© wø©PøÍ B´Ä ö\´P.

19. Explain the principles of effective communication.

]Ó¢u uPÁÀ öuõhº¦UPõÚ ÷Põm£õkPøÍ ÂÍUSP.

20. What are the measures to overcome communication barriers?

uPÁÀ öuõhº¦ uøhPøÍ •Ô¯iUS® |hÁiUøPPøÍ ÂÁ›.

——————

F–4805



Fourth Semester

Commerce

BANKING LAW AND PRACTICE



Part A (10 2 = 20)


1. Who is a customer?

ÁõiUøP¯õÍº Gß£Áº ¯õº?

2. What is a commercial bank?

ÁoP Á[Q GßÓõÀ GßÚ?

3. What is Bank Charges?

Á[Q Pmhn[PÒ GßÓõÀ GßÚ?

4. What do you mean by Fixed Deposit?

{ø» øÁ¨¦ Gß£uß ö£õ¸Ò GßÚ?

5. Who are called by minor?

CÍÁº Gß£Áº ¯õº?

Sub. Code 7BCO4C2

F–4805

2

6. What is double crossing?

Cμmøh RÓ¼hÀ GßÓõÀ GßÚ?

7. What is payment in due course?

•øÓ¨£i ö\¾zxuÀ GßÓõÀ GßÚ?

8. What is a material alteration?

Ai¨£øh¯õÚ ©õØÓ® GßÓõÀ GßÚ?

9. What is Traveller’s Cheque?

£¯Úº Põ÷\õø» GßÓõÀ GßÚ?

10. What is Letter of Credit?

Phß \õßÖ GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are the rights of bank customer?

Á[Q ÁõiUøP¯õÍ›ß E›ø©PÒ ¯õøÁ?

Or

(b) List out the duties of banker.

Á[Q¯õÍ›ß Phø©PøÍ Á›ø\¨£kzxP.

12. (a) Distinguish between savings bank account and current account.

÷\ª¨¦ PnUS ©ØÖ® |h¨¦ PnUS CÆÂμsøh²® ÷ÁÖ£kzxP.

Or

(b) What are the salient features of fixed deposit?

{ø» øÁ¨¦ μ^vß ]Ó¨¦ ußø©PÒ ¯õøÁ?

F–4805

3

13. (a) Explain the essentials of Material Alteration.

Ai¨£øh¯õÚ ©õØÓzvß {£¢uøÚPøÍ ÂÁ›.

Or

(b) What do you know about proper drawing of a cheque?

Põ÷\õø»ø¯ •øÓ¯õP ÁøμuÀ £ØÔ }Âº AÔÁx ¯õx?

14. (a) What are the significances of endorsement?

÷©ö»Êxu¼ß •UQ¯zxÁ[PÒ ¯õøÁ?

Or

(b) Explain the Statutory Protections to the paying banker.

ÁÇ[S® Á[Q¯¸USa \mh® AÎUS® £õxPõ¨¦ £ØÔ ÂÁ›.

15. (a) What are the duties of the collecting banker as an Agent?

•PÁμõP Á`¼US® Á[Q¯›ß Phø©PÒ ¯õøÁ?

Or

(b) What are the features of a credit card?

Phß Amøh°ß ußø©PÒ ¯õøÁ?

Part C (3 10 = 30)


16. Explain the primary relationship between a banker and customer.

Á[Q¯¸US®, ÁõiUøP¯õÍ¸US®ªøh÷¯ EÒÍ •ußø©¯õÚ EÖ¨¦PÒ £ØÔ ÂÍUSP.

F–4805

4

17. Explain the precautions to be taken by the banker opening an account.

PnUSz öuõh[S•ß Á[Q¯º GkUP ÷Ási¯ •ßöÚa\›UøP |hÁiUøPPÒ ÂÁ›.

18. Discuss the salient features of a cheque.

Põ÷\õø»°ß ]Ó¨¤¯À¦PøÍ ÂÁ›.

19. Explain the circumstance in which the paying banker should refuse payment.

ÁÇ[S® Á[Q¯º Põ÷\õø»US £n® ©ÖUPUTi¯ \¢uº¨£[PøÍ ÂÁ›.

20. Explain the statutory protection available to a collecting banker.

Á`¼US® Á[Q¯¸USU QøhUP¨£k® \mh §ºÁ £õxPõ¨¤øÚ ÂÍUSP.

————————

F–4806



Fourth Semester

Commerce

BUSINESS MATHEMATICS



Part A (10 2 = 20)


1. Define normal rate.

C¯À¦ Ãuzøu Áøμ¯Ö.

2. A man bought a cycle for Rs. 250. For how much should

he sell it so as to gain 10%.

J¸ ©Ûuß ¹. 250US J¸ ªvÁsi°øÚ Áõ[Q

10 \uÃu C»õ£zxhß GÆÁÍÄ öuõøPUS ÂØP ÷Ásk®.

3. What is the different between logarithm and exponential.

©hUøPUS® AkUSÔUS©õÚ ÷ÁÖ£õkPÒ ¯õøÁ?

4. Find the value of cba acb logloglog .

cba acb logloglog –ß ©v¨ø£ PõsP.

5. When a subset is said to be proper subset?

G¨ö£õÊx J¸ EmPn©õÚx uS EmPn©õP BS®?

Sub. Code 7BCO4C3

F–4806

2

6. If the set A is the set of all even numbers in N then find CA .

J¸ Pn©õÚx A C¯À GsPÎ¾ÒÍ, Cμmøh GsPÎß

öuõS¨¦ GÛÀ CA I PõsP.

7. Define sample space.

TÖöÁÎ – Áøμ¯Ö.

8. A fair coins tossed twice. What is the probability that getting one head and one tail?

J¸ ^μõÚ |õn¯® C¸•øÓ _sh¨£k® ÷£õx, J¸

uø»²® J¸ §Ä® ÂÊÁuØPõÚ {PÌuPÄ GßÚ?

9. What is the condition the Binomial distribution to be symmetrical?

D¸Ö¨¦ £μÁÀ \©a^μõP C¸UP {£¢uøÚ ¯õx?

10. If the mean of a poisson distribution’s 4, find S.D.

£õ´\ß £μÁ¼ß \μõ\› 4 GÛÀ vmh Â»UPzøu PõsP.

Part B (5 5 = 25)


11. (a) If the difference between true discount and banker's is discount on a sum due in 5 months at 3% p.a. is Rs. 10. Find the amount of the bill.

Esø© uÒÐ£iUS®, Á[Q uÒÐ£iUS•ÒÍ

Âzv¯õ\® 5 ©õu[PÐUS 3%zxhß BskUS

¹. 10 GÛÀ ©õØÖ ^miß öuõøPø¯U PõsP.

Or

F–4806

3

(b) To buy a computer Raju borrowed Rs. 50,000 at 10%

Interest per year, compounded half yearly, he will

pay off the debt by equal payments each quarter

over 15 years. Find the half yearly payment?

μõáú PoÛ Áõ[SÁuØS ¹. 50,000 zvøÚ 10%

Á¸hõ¢vμ Ámi ÃuzvÀ Aøμ BsiÀ •iÁøh²®£i

Áõ[SQÓõº. AÁº \© AÍÄ {vø¯ Aøμ BsiØS

J¸•øÓ GÚ 15 BskPÍõP ö\¾zvÚõÀ. Aøμ

Á¸hzvÀ ö\¾zu ÷Ási¯ öuõøP GÆÁÍÄ?

12. (a) Show that 11log

11log

11log

1

abcabc cba.

11log

11log

11log

1

abcabc cba GÚ {ÖÄP.

Or

(b) Using logarithm find the value of 5.10116.1100 .

5.10116.1100 –ß ©v¨ø£ ©hUøPø¯ £¯ß£kzv

{ÖÄP.

13. (a) If gfecbaA ,,,,, , ihfdbB ,,,, and the U is

the set of all English alphabets than calculate the

following (i) UA (ii) UB and (iii) BA .

gfecbaA ,,,,, , ihfdbB ,,,, ©ØÖ® U GßÓ

Pn® B[Q» GÊzxPÎß E°º GÊzxUPøÍ

EÒÍhUQ¯x GÚ öPõsk (i) UA (ii) UB

©ØÖ® (iii) BA PøÍ PnUQkP.

Or

F–4806

4

(b) Draw the Venn diagram for CA and CUA .

CA ©ØÖ® CUA UPõÚ öÁs£hzvøÚ ÁøμP.

14. (a) State and prove Addition theorem on probability.

{PÌuPÄUPõÚ Tmk v¯μzvøÚ {¹¤zx GÊxP.

Or

(b) Give a short note on Mathematical expectation.

PouÂ¯À Gvº£õº¨¦PÒ SÔzx ]Ö SÔ¨¦ u¸P.

15. (a) Write the formula for binomial distribution and

discuss it.

D¸Ö¨¦ £μÁÀ \©a^›ß `zvμzøu GÊv ÂÍUSP.

Or

(b) A book contains 200 misprints distributed randomly

throughout its 200 pages. When is the probability

that a page observed at random contains atleast two

misprints? Assume Poisson distribution.

200 £UP[PÒ öPõsh J¸ ¦zuPzvÀ 200 Aa_ ¤øÇ

EÒÍÚ. AøÁ ^μØÓ •øÓ°À £μÂ²ÒÍÚ. £õ´\ß

£μÁø» £¯ß£kzv, J¸ £UPzvÀ ^μØÓ •øÓ°À

SøÓ¢ux C¸ uÁÖPÒ C¸¨£uØPõÚ {PÌuPÂøÚU

PõsP.

F–4806

5

Part C (3 10 = 30)


16. The simple interest on a certain principal for 5 years is

Rs. 360 and the interest is 9/25 of the Principal. Find the

principal and the interest rate.

SÔ¨¤mh öuõøP°ß 5 Á¸hzvØPõÚ uÛ Ámi 360

©ØÖ® Ámi¯õÚx 9/25 À A\À öuõøP GÛÀ A\À

öuõøPø¯²®, Ámi ÂQuzøu²® PõsP.

17. Find the value of 33322 27loglogloglog .

33322 27loglogloglog ß ©v¨ø£ PõsP.

18. Let BA, and C be any three sets. Prove that

CABACBA .

BA, ©ØÖ® C Gß£Ú H÷uÝ® 3 Pn[PÒ GÛÀ

CABACBA GÚ {ÖÄP.

19. If two dies are thrown simultaneously then find the

following :

(a) What is the probability of getting a total score of 7

(b) Obtain the probability of getting a total score is

even number.

F–4806

6

C¸ £PøhPÒ J¸ ÷\μ E¸mk¨£k® ö£õÊx

(A) TkuÀ 7 QøhUP {PÌuPÄ GßÚ?

(B) TkuÀ Cμmøh £øh°À QøhUP {PÌuPÄ ¯õx?

20. Derive the formula for Normal distribution.

D¸Ö¨¦ £μÁ¼ß `zvμzvøÚ {ÖÂ.

———————

F–4807



Fourth Semester

Commerce

ADVANCED ACCOUNTANCY – IV



Part A (10 2 = 20)


1. What is contract?

J¨£¢u® GßÓõÀ GßÚ?

2. What do you mean by notional profit?

¦»ÚõPõ »õ£® GßÓõÀ GßÚ?

3. What do you mean by royalty?

E›ø©z öuõøP GßÓõÀ GßÚ?

4. State any two importance of minimum rent.

SøÓ¢u£m\ ÁõhøPUS H÷uÝ® Cμsk •UQ¯zxÁzøu TÖ.

5. What do you understand by hire purchase system?

ÁõhøP öPõÒ•uÀ •øÓ¨ £ØÔ }Âº AÔÁx ¯õx?

6. What is hire purchase trading account?

öPõÒ•uÀ ÁºzuP PnUS GßÓõÀ GßÚ?

Sub. Code 7BCO4C4

F–4807

2

7. What is deficiency account?

£ØÓõUSøÓ PnUS GßÓõÀ GßÚ?

8. Who is an insolvent?

ö|õi¨¦ {ø»²ØÓÁº Gß£Áº ¯õº?

9. State any two objectives of departmental accounting.

xøÓ\õº PnUQ¯¼ß H÷uÝ® Cμsk ÷|õUP[PøÍz u¸P.

10. What do you understand by inter-departmental transfers?

EÒ xøÓ\õº ©õØÓ® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Write the concepts of Retention money.

uUP øÁzxUöPõÒÐ® öμõUPzvß P¸zxUPøÍ GÊxP.

Or

(b) Explain the treatment of expenses in contract account.

J¨£¢u PnUQ¯¼À ö\»ÄPøÍU øP¯õÐ® •øÓ°øÚ ÂÍUSP.

12. (a) The Bihar coal company Ltd. are lessee of mine on a royalty of 50 paise per tonne of coal raised, with a minimum rent of Rs. 30,000 pa and power to recoup shortworking during the first five years of the lease. The output for the first three years was as follows :

2017 15,000 tonnes

2018 50,000 tonnes

2019 75,000 tonnes

Draw the necessary journal entries in the books of the company giving effect to the above.

F–4807

3

¥Põº {»UP› {ÖÁÚ® J¸ hß {»UP›US 50 ø£\õ

E›ø©z öuõøP°À _μ[PzvÀ SzuøPuõμμõP EÒÍx,

SøÓ¢u AÍÄ ÁõhøP¯õP BsiØS

¹. 30,000 ©ØÖ® SøÓ EØ£zvø¯ SzuøP°ß •uÀ

I¢x BskPÎÀ \›ö\´xU öPõÒÁuõS®.

•uÀ ‰ßÖ BskPÐUPõÚ EØ£zv ¤ßÁ¸©õÖ.

2017 15,000 hßPÒ

2018 50,000 hßPÒ

2019 75,000 hßPÒ

÷©ØPshÁØøÓ |øh•øÓ¨£kzx® {ÖÁÚzvß

¦zuP[PÎÀ ÷uøÁ¯õÚ SÔ¨÷£mk¨ £vÄPøÍz

u¸P.

Or

(b) The omega coal company are lessor of mine on a

royalty of Rs. 1 per ton of coal raised with a

minimum rent of Rs. 80,000 per annum with right

to recoup short workings during the first five years

of the lease. The output for the first five years was

as under.

2015 16,000 tons.

2016 40,000 tons.

2017 80,000 tons.

2018 1,00,000 tons.

2019 1,20,000 tons.

Give necessary ledger accounts.

F–4807

4

J÷©Põ {»UP› {ÖÁÚ® J¸ hß {»UP›US ¹. 1 Ãu® E›ø©z öuõøP°À _μ[PzvÀ SzuøPuõμμõP EÒÍx, SøÓ¢u AÍÄ ÁõhøP¯õP BsiØS

¹. 80,000 ©ØÖ® SøÓ EØ£zvø¯ SzuøP°ß •uÀ I¢x BskPÎÀ \›ö\´xU öPõÒÁuõS®.

•uÀ I¢x BskPÐUPõÚ EØ£zv ¤ßÁ¸©õÖ.

2015 16,000 hßPÒ

2016 40,000 hßPÒ

2017 80,000 hßPÒ

2018 1,00,000 hßPÒ

2019 1,20,000 hßPÒ

÷uøÁ¯õÚ ÷£÷μmkU PnUSPøÍz u¸P.

13. (a) Kumar purchased a car from Mani whose cash price is Rs. 56,000 on January 1,2017, Rs. 15,000 is to be paid on signing the contract and the balance is to be paid in three equal installments of Rs. 15,000 each. The rate of interest is 5% pa. Calculate the amount of interest.

áÚÁ› 1, 2017 AßÖ S©õº ©o°hª¸¢x J¸

©QÊ¢øu Áõ[QÚõº, Auß Âø» ¹. 56,000, ¹. 15,000 J¨£¢uzvÀ øPö¯Êzvk® ÷|μzvÀ

ö\¾zu¨£mhx. «u•ÒÍ öuõøP ¹. 15,000 ‰ßÖ \© uÁønPÎÀ ö\¾zu¨£mhx. Ámi ÂQu® BskUS

5% Ámiz öuõøP°øÚU PnUQkP.

Or

(b) Sekar printers purchased from Tata Ltd, a machinery on 1.1.2017 on hire purchase system. Cash price of machinery was Rs. 74,500. The price was to be paid Rs. 20,000 down and the balance in 3 equal instalments of Rs. 20,000 commencing from 31.12.2017 at 5% interest per annum. Prepare Vendor Account in the books of Buyer.

F–4807

5

÷\Pº Aa_¨ö£õÔPÒ, hõhõ ¼ªöhmi¼¸¢x

1.1.2017 AßÖ ÁõhøP öPõÒ•uÀ •øÓ°À öμõUP

Âø» ¹. 74,500 US J¸ C¯¢vμzøu Áõ[Q¯x. •ß

£n® ¹. 20,000, 31.12.2017 •uÀ 3 \© uÁønPÎÀ

¹. 20,000 BskUS, 5% Ámi²hß ö\¾zu¨£mhx. Áõ[S£Á›ß ¦zuP[PÎÀ ÂØ£øÚ¯õÍº PnUøPz u¯õ›UP.

14. (a) Prepare the specimen of Deficiency Account

(List H).

SøÓ£õk PnUQß ©õv›ø¯z u¯õ› (£mi¯À H)

Or

(b) Prepare the specimen of Statement of affairs in

insolvency accounts.

vÁõ»õÚ PnUSPÎÀ {ø» AÔUøP°ß ©õv›ø¯z

u¯õ›.

15. (a) From the following particulars prepare branch

account.

Rs.

Goods sent to branch 75,000

Cash sales at the branch 50,000

Credit sales at the branch 60,000

Salaries of branch staff paid by head office 15,000

Office expenses of branch paid by head office 12,000

Cash remittances to branch towards petty cash 6,000

Petty cash at branch on 31.12.19 500

Debtors of branch as on 31.12.19 5,000

Stock at the branch on 31.12.19 27,000

F–4807

6

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x QøÍU PnUøPz u¯õ›.

¹.

QøÍUS AÝ¨£¨£mh ö£õ¸mPÒ 75,000QøÍ°À öμõUP ÂØ£øÚ 50,000QøÍ°À Phß ÂØ£øÚ 60,000uø»ø© A¾Á»P® ‰»® QøÍ FÈ¯ºPÎß \®£Í® ÁÇ[P¨£mhx

15,000

uø»ø© A¾Á»P® ‰»® QøÍ A¾Á»P ö\»ÄPÒ 12,000QøÍUS ]À»øÓ öμõUP® ÁÇ[P¨£mhx 6,000

31.12.19 AßÖ QøÍ°À ]À»øÓ öμõUP® 500

31.12.19 ÷uv°ß£i QøÍ°ß PhÚõÎPÒ 5,000

31.12.19 AßÖ QøÍ°ß \μUS 27,000

Or

(b) From the following particulars prepare Madurai Branch account for the year ended 31.12.2019.

Rs.

Goods sent to Branch 2,15,000

Cash sent to Branch for expenses 76,000

Cash received from the Branch 3,24,000

Branch stock on 31.12.2019 32,300

Branch petty cash on 31.12.2019 1,040

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x 31.12.2019 Ehß •iÁøh¢u BsiØPõÚ ©xøμ QøÍU PnUøPz u¯õ›UP.

¹.

QøÍUS AÝ¨£¨£mh ö£õ¸mPÒ 2,15,000

ö\»ÄPÐUPõP QøÍUS AÝ¨£¨£mh öμõUP® 76,000

QøÍ°¼¸¢x ö£Ó¨£mh öμõUP® 3,24,000

31.12.2019 AßÖ QøÍ \μUSPÒ 32,300

31.12.2019 AßÖ QøÍ ]À»øÓ öμõUP® 1,040

F–4807

7

Part C (3 10 = 30)


16. A firm of builders, carrying out large contracts kept in a

contract ledger separate accounts for each contract. The

following particulars relate to a certain contract carried

out during the year ended 30th June.

Rs.

Work certified by architects 71,500

Cash received from the contractee 65,000

Materials sent to site 32,250

Labour engaged on site 27,400

Plant installed at site 5,650

Value of plant at 30th June (closing) 4,100

Cost of work not yet certified 1,700

Establishment charges 1,625

Direct expenditures 1,200

Wages accrued due 900

Materials, closing balance 700

Materials returned to store 200

Direct expenses accrued due 100

Contract price 1,00,000

You are required to prepare an account, showing the

profit on the contract to 30th June.

F–4807

8

J¸ ö£›¯ Pmih {Ö©®, ö£›¯ AÍÂ»õÚ J¨£¢u[PøÍ uÛuÛ ÷£÷μmkU PnUSÎÀ ÷©ØöPõskÒÍx. ¤ßÁ¸®

ÂÁμ[PÒ áúß 30À •iÄÖ® BsiØPõÚ J¸ J¨£¢u® öuõhº¦øh¯uõS®.

¹.

Pmih {¦nºPÍõÀ \õßÓÎUP¨£mh ÷Áø»°À AÍÄ 71,500J¨£¢uuõμ›hª¸¢x ö£Ó¨£mh öμõUP® 65,000£o°hzvØS AÝ¨£¨£mh \μUQß ©v¨¦ 32,250£o°hzvÀ £o¦›÷Áõº ©v¨¦ 27,400£o°hzvÀ {ÖÁ¨£mh uÍÁõh[PÒ 5,650áúß 30 |õÍßøÓ uÍÁõh[PÎß ©v¨¦ (CÖv ©v¨¦) 4,100\õßÓÎUP¨£hõu £o°À ©v¨¦ 1,700{ÖÄu¾UPõÚ ö\»ÄPÒ 1,625÷|μia ö\»ÄPÒ 1,200öPõk£h ÷Ási¯ T¼ 900\μUSPÎß CÖv ©v¨¦ 700£shP\õø»US v¸¨¤ AÝ¨£¨£mh \μUSPÒ 200÷|μi ö\»ÄPÒ öPõk£h ÷Ási¯x 100J¨£¢u Âø» 1,00,000

30 áúß |õÍßøÓ¯ J¨£¢u® «uõÚ C»õ£zøu Põmk®

PnUS JßøÓ u¯õº ö\´¯ }Âº ÷Põμ¨£kQÕº.

17. Write short notes on the following :

(a) Royalties' receivable

(b) Sub-lessee

(c) Minimum rent.

]Ö SÔ¨¦z u¸P.

(A) ö£Ó÷Ási¯ E›ø©z öuõøP

(B) xøn SzuøPuõμº

(C) SøÓ¢u AÍÄ ÁõhøP

F–4807

9

18. X Purchased a Van from Y costing Rs. 3,00,000 on Hire purchase system. Payment was to be made Rs. 60,000 down and the balance in three equal annual installments together with interest at 5% pa. X provides depreciation at 20% pa. on diminishing balance basis. X paid in first instalment at the end of first year. But could not pay the rest Y took possession of the Van. He spends Rs. 11,600 on the Van and sold it for Rs. 2,00,000. Prepare ledger accounts in the book of Y.

X J¸ ÷ÁøÚ Y Chª¸¢x ¹. 3,00,000 US ÁõhøP öPõÒ•uÀ •øÓ°À Áõ[SQÓõß. •ß £n® ¹. 60,000 ö\¾zu¨£mhx. «u•ÒÍ öuõøP ‰ßÖ \© Á¸hõ¢vμ uÁønPÎÀ BskUS 5% Ámi°À ö\¾zu¨£mhx. X ÷u´©õÚzøu BskUS 20% SøÓ¢x Á¸® C¸¨¦ Ai¨£øh°À PnUQmhõº. X •uÀ Bsiß CÖv°À •uÀ uÁønø¯ ö\¾zvÚõº. BÚõÀ «u•ÒÍ öuõøPø¯ ö\¾zu uÁÔ¯uõÀ Y ÷ÁøÚU øP¨£ØÔÚõº. AÁº ¹. 11,600 AÁº ö\»ÂkQÓõº ©ØÖ® ¹. 2,00,000 US Aøu ÂØÓõº. Y ¦zuPzvÀ ÷£÷μmkU PnUSPøÍz u¯õ›UP.

19. The assets of a merchant on 30th June 2019 as shown by his books were Rs.56,000 and his liabilities Rs.44,000. He filed his petition in the insolvency court and estimated his deficiency to be Rs.30,000. After making the above estimate he found that the following items were not passed through his account book :

Interest at 6% on his capital from January 2019.

A contingent liability of Rs.2,500 on bills discounted by him for Rs. 10,000.

Rs.

Amount due as wages 300

Salaries 700

Rent 300

Rates and taxes 200

Prepare his statement of affairs and deficiency account.

F–4807

10

J¸ ÁoP›ß ö\õzxUPÒ áúß 30, 2019 AßÖ AÁμx

¦zuP[PÎÀ ¹. 56,000 ©ØÖ® AÁμx PhßPÒ ¹. 44,000. Põmh¨£mhx AÁº uÚx ©ÝøÁ ö|õizx¨ ÷£õÚ ÁÇUSPøÍU øP¯õÐ® }v©ßÓzvÀ uõUPÀ ö\úõº

÷©¾® AÁμx £ØÓõUSøÓ ¹. 30,000 GÚ ©v¨¤mhõº. ÷©ØPsh ©v¨¥møha ö\ú ¤ß, ¤ßÁ¸® PnUSUPÒ AÁμx PnUS ¦zuPzvÀ £v¯¨£hÂÀø» Gß£øuU PshÔ¢uõº.

áÚÁ› 2019 •uÀ AÁμx •uÀ «uõÚ Ámi 6%.

AÁº ¹. 10,000 US uÒÐ£i ö\ú Esi¯ÀPÎÀ

¹. 2,500 J¸ EÖva ö\´¯¨£hõu ö£õÖ¨£õS®.

¹.

öPõk£h ÷Ási¯ T¼ 300\®£Í® 700ÁõhøP 300Á› ©ØÖ® ÂQu[PÒ 200

20. ‘A’ Ltd. purchase goods for its three departments as follows :

Dept. A 1000 units

Dept. B 2000 units at a total cost of Rs. 1,00,000

Dept. C 2400 units

Sales:

Dept. A 1020 units at Rs. 20 each

Dept. B 1920 units at Rs. 22.50 each

Dept. C 2496 units at Rs. 25 each

Opening stock:

Dept. A 120 units

Dept. B 80 units

Dept. C 152 units

The rate of loss profit is the same in each case.

Prepare Departmental Trading Account.

F–4807

11

H ¼ªöhm Auß ‰ßÖ xøÓPÐUS ¤ßÁ¸©õÖ ö£õ¸mPøÍ Áõ[SQÓx.

xøÓ H 1000 A»SPÒ

xøÓ ¤ 2000 A»SPÒ (ö©õzu® ¹. 1,00,000 ö\»ÂÀ)

xøÓ ] 2400 A»SPÒ

ÂØ£øÚ :

xøÓ H 1020 A»SPÒ ¹. u»õ 20

xøÓ ¤ 1920 A»SPÒ ¹. u»õ 22.50

xøÓ ] 2496 A»SPÒ ¹. u»õ 25

öuõhUP \μUS :

xøÓ H 120 A»SPÒ

xøÓ ¤ 80 A»SPÒ

xøÓ ] 152 A»SPÒ

ö©õzu »õ£ ÂQu® JÆöÁõ¸ xøÓ°¾® J÷μ ©õv›¯õÚx. xøÓ\õº ÁºzuP PnUøPz u¯õ›UP.

————————

F–4808



Fifth Semester

Commerce

CORPORATE ACCOUNTING



Part A (10 2 = 20)


1. What do you understand by issue of shares at discount?

uÒÐ£i°À £[SPøÍ öÁÎ°kÁuß ‰»® }[PÒ GßÚ

¦›¢x öPõÒQÕºPÒ?

2. What is a share?

£[S GßÓõÀ GßÚ?

3. What do you mean by profits prior to incorporation of a company?

J¸ {ÖÁÚzøu Cøn¨£uØS •ß¦ C»õ£[PÒ GßÓõÀ

GßÚ?

4. What do you mean by sales ratio?

ÂØ£øÚ ÂQu® GßÓõÀ GßÚ?

Sub. Code 7BCO5C1

F–4808

2

5. Write a short note on share capital.

£[S ‰»uÚ® SÔzx J¸ ]Ö SÔ¨ø£ GÊx[PÒ.

6. State any two statutory provisions relating managerial remuneration.

{ºÁõP Fv¯® öuõhº£õÚ Cμsk \mhŸv¯õÚ ÂvPøÍ SÔ¨¤hÄ®.

7. What is capital reduction account?

‰»uÚ SøÓ¨¦ PnUS GßÓõÀ GßÚ?

8. What do you mean by external reconstruction?

öÁÎ¨¦Ó ¦Úμø©¨¦ GßÓõÀ GßÚ?

9. What do you mean by valuation shares?

£[SPøÍ ©v¨¤kuÀ GßÓõÀ GßÚ?

10. What do you mean by liquidation?

Pø»¨¦ GßÓõÀ GßÚ?

Part B (5 5 = 25) Answer all questions, choosing either (a) or (b).

11. (a) Kandan Ltd, issued 40,000 shares of Rs. 10 each payable in full an application. The company received application for 40,000 shares. Applications were accepted in full. Show Journal entries in the books of Kandan Ltd.

P¢uß ¼ªöhm 40,000 £[SPøÍ J¸ £[SUS ¹.10 Ãu® Âsn¨£z öuõøP°À ö\¾zx©õÖ ÷Põμ¨£mhx. 40,000 £[SPÐUS©õÚ öuõøP •ØÔ¾® ö£Ó¨£mk HØÖU öPõÒÍ¨£mhx. P¢uß ¼ªöhmiÀ ÷uõßÓU Ti¯ SÔ¨÷£mk £vÄPøÍ PõsP.

Or

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(b) A company issued 1,000 8% debentures of Rs. 100 each. If the debenture were issued as follows:

(i) Issued at par, redeemable at par.

(ii) Issued at a discount of 5% repayable at par.

(iii) Issued at a premium of 10% repayable at par.

Pass journal entries.

{ÖÁÚ® 1,000 8% PhÜmk £zvμ®, JßÖ ¹.100 Ãu® PhÜmk¨ £zvμ® öÁÎ°k® ÂÁμ® ¤ßÁ¸©õÖ.

(i) •P©v¨¤À öÁÎ±k, •P©v¨¤À «m¦

(ii) 5% ÁmhzvÀ öÁÎ°kuÀ, •P©v¨¤À «m¦

(iii) 10% •øÚ©zvÀ öÁÎ°kuÀ •P©v¨¤À «m¦ SÔ¨÷£mk¨ £vøÁ u¸P.

12. (a) Find out the profit prior to incorporation.

Time ratio 2:4

Sales ratio 2:6

Gross profit Rs. 3,40,100

Administrative expenses Rs. 1,39,200

Selling expenses Rs. 37,200

Preliminary expenses Rs. 23,120

Tmk¸ÁõUPzvØS •¢øu¯ C»õ£® PõsP.

÷|μ ÂQu® 2:4

ÂØ£øÚ ÂQu® 2:6

ö©õzu »õ£® ¹.3,40,100

{ºÁõP ö\»ÄPÒ ¹.1,39,200

ÂØ£øÚ ö\»ÄPÒ ¹.37,200

öuõhUP ö\»ÄPÒ ¹.23,120

Or

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(b) The following are the relevant balances extracted from the books of a company. You are required to calculate the remuneration of the Managing director at 5% of the net profit after charging such commission.

Net profit - Rs. 38,786

Item considered for arriving at the above profit

Rs.

Provision for taxation 30,000

MD remuneration 12,000

Preliminary expenses written off 4,000

Depreciation inadmissible 2,880

RÌUPõq® ÂÁμ[PÎ¼¸¢x {ºÁõP C¯US|›ß Fv¯® AÁμx PÈÄ Psh ¤ß EÒÍ {Pμ C»õ£zvÀ 5% PnUQkP.

{Pμ »õ£® ¹.38,786

÷©ØPsh C»õ£® PnUQkøP°À RÌUPsh CÚ[PÒ C»õ£ |mhU PnUQÀ £ØöÓÊu¨£mhx.

Rs.

Á›UPõÚ JxURk 30,000

{ºÁõP C¯US|º Fv¯® 12,000

öuõhUP Põ» ö\»ÄPÒ wº¢ux 4,000

AÝ©vUP C¯»õ ÷u´©õÚ® 2,880

13. (a) What are forms and contents involved in company's profit and loss account?

{ÖÁÚ C»õ£ |mhU PnUQß £iÁ[PÒ ©ØÖ® EÒÍhUP[PÒ GßÚ?

Or

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(b) How will you deal with provision for tax in final accounts of companies?

{ÖÁÚ CÖvU PnUSPÎÀ Á› ÁÇ[SÁøu GÆÁõÖ øP¯õÒÃº?

14. (a) Following is the balance sheet of Samy Ltd. as on 31.3.2019.

Liabilities Rs. Assets Rs. Share Capital: Fixed assets 16,25,0008% Preference shares of Investment 3,00,000Rs. 100 each 3,75,000 Current assets 2,50,000Equity shares of Rs. 10 each 7,00,000 General Reserve 4,50,000 7% Debentures 3,50,000 Current Liabilities 3,00,000 21,75,000 21,75,000

Romy Ltd. agreed to take over the business of Samy Ltd.

Calculate purchase consideration under Net assets method on the basis of the following

(i) Romy lid, agreed to discharge 7% debentures at a premium of 10% by issuing 9% debentures of Romy Ltd.

(ii) Fixed assets are to be valued at 10% above book value, the investment at per. Current assets at 10% discount and current liabilities at book value.

\õª ¼ªöhmiß 31.3.2019 ® |õøÍ¯ C¸¨¦ {ø»U SÔ¨¦ R÷Ç uμ¨£mkÒÍx.


£[S •uÀ {ø»a ö\õzxUPÒ 16,25,0008% •ßÝ›ø©¨ £[SPÒ •u½kPÒ 3,00,000¹.100 Ãu® 3,75,000 |h¨¦a ö\õzxUPÒ 2,50,000÷|ºø©¨ £[SPÒ ¹.10 Ãu® 7,00,000 ö£õxUPõ¨¦ 4,50,000

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7% PhÜmk¨ £zvμ[PÒ 3,50,000 |h¨¦¨ ö£õÖ¨¦PÒ 3,00,000 21,75,000 21,75,000

÷μõª ¼ªöhm \õª ¼ªöhmiß öuõÈø» GkzxU öPõÒÍ JzxU öPõshx.

RÌUPsh Â£μ[PÎ¼¸¢x {Pμa ö\õzx •øÓ°ß RÌ öPõÒ•uÀ ©Ö£¯øÚU PnUQkP.

(i) 7% PhÜmk¨ £zvμ[PøÍ 10% •øÚ©zxhß v¸¨¤ ÁÇ[SÁuØPõP , ÷μõª ¼ªöhmiÀ 9% PhÜmk¨£zvμ[PÒ öÁÎ°h¨£mhx.

(ii) {ø»a ö\õzxUPÒ Hmk ©v¨ø£ Âh 10% AvP©õP ©v¨¤h¨£mhx. •u½kPÒ •S©v¨¤ØS®, |h¨¦a ö\õzxUPÒ 10% uÒÐ£i°¾® ©ØÖ® |h¨¦¨ ö£õÖ¨¦PÒ Hmk ©v¨¤ØS® ©v¨¤h¨£mhx.

Or

(b) Explain the various methods of calculating purchase consideration.

öPõÒ•uÀ ©Ö£¯ß PnUQkÁuØPõÚ £À÷ÁÖ •øÓPøÍ ÂÍUSP.

15. (a) The following particulars are available in respect of a business carried on by Ram.

Profits earned :

2011 -Rs. 1,50,000

2012 - Rs. 95,000

2013-Rs. 1,24,000

You are required to calculate the value at goodwill on the basis at 2 years purchase at average profit at last 3 years.

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μõ® ÷©ØöPõsh ÁoPzøu¨ ö£õÖzuÁøμ ¤ßÁ¸® ÂÁμ[PÒ QøhUQßÓÚ.

\®£õvzu »õ£®.

2011 - ¹. 1,50,000

2012 - ¹. 95,000

2013 - ¹. 1,24,000.

Ph¢u 3 BskPÎÀ \μõ\› »õ£zvÀ 2 Bsk Áõ[Q¯uß Ai¨£øh°À |Øö£¯º ©v¨ø£U PnUQkP.

Or

(b) Explain the role of liquidator of a company.

J¸ {ÖÁÚ Pø»¨£õÍ›ß £[øP ÂÍUSP.

Part C (3 10 = 30)


16. What are the legal provision relating to allotment of shares?

£[SPÒ JxURk öuõhº£õÚ \mhzvß ÂvPÒ ¯õøÁ?

17. S Ltd. was incorporated on 1.7.2019 which took over a running concern with effect from 1.12019. The sales for the period upto 1.7.2019 was Rs. 5,50,000 and the sales from 1.7.2019 to 31.12.2019 amounted to Rs. 7,00,000.

The expenses debited to profit and loss account included.

(a) Directors fees - Rs. 25,000

(b) Bad debts - Rs. 4,600

(c) Advertisements - Rs. 12,000 (Rs. 1,000 per month)

(d) Salaries and general expenses - Rs. 74,000

(e) Preliminary expenses written off- Rs. 6,000

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(f) Donation to a political party given by the company Rs. 6,000

(g) The gross profit for the period 1.1.19 to 31.12.19 Rs. 2,00,000.

Ascertain the profit prior to incorporation.

Gì. ¼ªöhm 1.7.2019 CÀ CønUP¨£mhx. Cx 1.1.2019

•uÀ |øh•øÓUS Á¸® J¸ {ÖÁÚzøu GkzxU

öPõshx. 1.7.2019 Áøμ°»õÚ Põ» Pmhzvß ÂØ£øÚ

¹.5,50,000 BPÄ®, 1.7.2019 •uÀ 31.12.2019 Áøμ°»õÚ

ÂØ£øÚ ¹.7,00,000.

C»õ£ |mhU PnUQÀ £ØÖ øÁUP¨£mh ö\»ÄPÒ

÷\ºUP¨£mkÒÍÚ.

(A) C¯US|ºPÒ Pmhn® ¹.25,000

(B) ÷©õ\©õÚ PhßPÒ ¹.4,600

(C) ÂÍ®£μ[PÒ ¹.12,000 (©õuzvØS ¹.1,000)

(D) \®£Í® ©ØÖ® ö£õx ö\»ÄPÒ ¹.74,000

(E) •uØPmh ö\»ÄPÒ uÒÐ£i ¹.6,000

(F) {ÖÁÚ® ÁÇ[Q¯ J¸ Aμ]¯À Pm]US |ßöPõøh

¹.6,000

(G) 1.1.9 •uÀ 31.12.19 Áøμ°»õÚ ö©õzu »õ£®

¹.2,00,000.

Cøn¨£uØS •ß »õ£zøuU PshÔ¯Ä®.

18. X Ltd has 30,000 equity shares of Rs. 100 each Rs. 90 per share called up. Now the company decides to pay off Rs. 10 per share of the paid up capital and at the same time to reduce the Rs. 100 share to Rs. 70 share fully paid up by cancelling the unpaid amount. Show Journal entries.

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X {Ö©® £[S JßÖ ¹.100 ©v¨¦ÒÍ 30,000 ö£õx {ø»

£[SPøÍ öPõskÒÍx. JÆöÁõßÖ® ¹.90 US

AøÇUP¨£h ÷Ási¯x. {Ö©® uØ÷£õx £Sv £[SPøÍ

£[S JßÖUS ¹.10 Ãu® •ÊÁx® ö\¾zu¨£hU

Ti¯uõPÄ® ©ØÖ® A÷u ÷|μzvÀ ¡Ö ¹£õ´ £[SPøÍ

¹.70 SøÓ¢ux, •ÊÁx® ö\¾zu¨£mh £[SPÍõP,

öuõøP ö\¾zu¨£hõu £[SPÐUS® ÁøP ö\´ux.

SÔ¨÷£mk £vÄPøÍ PõsP.

19. Star and Moon Company Ltd. is a company with an authorized capital of Rs.5,000 divided into 5,000 equity shares of Rs.l00 each on 31,12.2019 of which 2,500 shares were fully called up. The following are the balances extracted from the ledger as on 31.12.2019.

Trial balance of Moon & Star Co. Ltd. Debit Rs. Credit Rs.

Opening Stock 50,000 Sales 3,25,000

Purchases 2,00,000 Discount received 3,150

Wages 70,000 Profit and loss a/c 6,220

Discount allowed 4,200 Creditors 35,200

Insurance (upto Reserves 25,000

31.03.86 6,720 Loan from 15,700

Salaries 18,500 Managing director

Rent 6,000 Share capital 2,50,000

General expenses 8,950

Printing 2,400

Advertisements 3,800

Bonus 10,500

Debtors 38,700

Plant 1,80,500

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10

Debit Rs. Credit Rs.

Furniture 17,100

Bank 34,700

Bad debts 3,200

Calls-in arrears 5,000

6,60,270 6,60,270

You are required to prepare statement of Profit and Loss for the year ended 31.12.2019 and a balance sheet as on that date, The following further information is given:

(a) Closing stock was valued at Rs. 1,91,500

(b) Depreciation on plant at 15% and on furniture at 10% should be provided.

(c) A tax provision of Rs.8,000 is considered necessary.

(d) The directors declared an interim dividend on 15.8.85 for 6 months ending June 30, 2019 @ 6%

(e) Provide for corporate dividend tax @ 17%.

ìhõº Asm ‰ß P®£Û ¼ªöhm A[RP›UP¨£mh ‰»uÚ©õÚ ¹.5,000 BS®. Cx 31.12.2019 AßÖ ¹.100 E›ø©¨ £[SPÍõP ¤›UP¨£mkÒÍx. CvÀ 2,500 £[SPÒ •Êø©¯õP AøÇUP¨£mhÚ. 31.12.2019 ÷uv°ß £i ¦zuPzv¼¸¢x GkUP¨£mh {¾øÁPÒ ¤ßÁ¸©õÖ.

‰ß ©ØÖ® ìhõº ÷Põ ¼ªöhm AÔUøP Ç¨¦

£ØÖ Rs. ÁμÄ Rs.

Bμ®£ Ç¨¦ 50,000 ÂØ£øÚ 3,25,000

öPõÒ•uÀ 2,00,000 uÒÐ£i ö£Ó¨£mhx 3,150

T¼ 70,000 C»õ£ |mhU PnUS 6,220

uÒÐ£i 4,200 PhÜ¢÷uõº 35,200

AÝ©vUP¨£kQx Ç¨¦PÒ 25,000

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£ØÖ Rs. ÁμÄ Rs.

Põ¨¥k (31.03.2016 Áøμ) 6,720 {ºÁõP C¯US|›hª¸¢x

\®£Í® 18,500 Phß 15,700

ÁõhøP 6,000 £[S ‰»uÚ® 2,50,000

ö£õx ö\»ÄPÒ 8,950

Aa]kuÀ 2,400

ÂÍ®£μ[PÒ 3,800

FUP Fv¯® 10,500

PhÚõÎPÒ 38,700

Bø» 1,80,500

uÍÁõh[PÒ 17,100

Á[Q 34,700

÷©õ\©õÚ PhßPÒ 3,200

AøÇ¨¦PÒ {¾øÁz öuõøP 5,000

6,60,270 6,60,270

31–12–2019 Ehß •iÁøh¢u BsiØPõÚ C»õ£ |mh

AÔUøPø¯²®, A¢u ÷uv°ß £i C¸¨¦{ø»

AÔUøP²®, }[PÒ u¯õ›UP ÷Ásk®. ¤ßÁ¸® TkuÀ

uPÁÀPÒ öPõkUP¨£mkÒÍÚ.

(A) CÖv \μUQ¸¨¦ ¹.1,91,500

(B) Bø»US 15% ©ØÖ® uÍÁõh[PÒ 10% ÷u´©õÚ®

(C) ¹.8,000 Á› JxURk AÁ]¯® GßÖ P¸u¨£kQÓx

(D) C¯US|ºPÒ áüß 30, 2019 Ehß •iÁøh¢u

6 ©õu[PÐUS 15.8.85 AßÖ 6% CøhUPõ» DÄz

öuõøPø¯ AÔÂzuÚº.

(E) 17% {Ö© £[Põu¯zvØPõÚ Á›ø¯ ÁÇ[S.

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20. The following particulars relate to limited company which went into voluntary liquidation.

Rs. Preferential creditors 25,000 Unsecured creditors 58,000 6% debentures 30,000

The assets realised Rs. 80,000 the expenses of liquidation amounted to Rs. 1,500 and liquidator remuneration at 2% on the amount paid to unsecured creditors including preferential creditors.

Show the liquidators final statements of accounts.

¤ßÁ¸® ÂÁμ[PøÍU öPõsk Áøμ¯ÖUP¨£m {Ö©zvß

CÖv{ø» {ø»USÔ¨¦ ußÚõºÁ Pø»¨¤ØPõÚøu

u¯õ›UP.

¹.

•ßÝ›ø© PhÜ¢÷uõºPÒ 25,000

¤øn¯ªÀ»õ PhÜ¢÷uõºPÒ 58,000

6% PhÜmk £zvμ® 30,000

ö\õzxUPÒ ©Ö ©v¨¥k 80,000 Pø»¨¤ØPõÚ ö\»Ä

öuõøP ¹.1,500 ©ØÖ® Pø»¨£õÍ›ß Fv¯® 2% öuõøP

¤øn¯ªÀ»õ PhÜ¢÷uõ¸US ö\¾zu¨£mhx. CvÀ

•ßÝ›ø© PhÜ¢÷uõºPÒ Ah[SÁº.

Pø»¨£õÍ›ß CÖv PnUS¨ £mi¯ø» PõmkP.

——————

F–4809



Fifth Semester

Commerce

COSTING



Part A (10 2 = 20)


1. What is meant by cost?

AhUP Âø» GßÓõÀ GßÚ?

2. What do you understand by prime cost?

•ußø© AhUP® £ØÔ }Âº ¦›¢x öPõÒÁx GßÚ?

3. What is FIFO method?

•u¼À ö£ØÓøÁ •u¼À ÁÇ[S® •øÓ GßÓõÀ GßÚ?

4. What do you know about EOQ?

EOQ £ØÔ }Âº AÔÁx GßÚ?

5. Write the meaning of Job evaluation.

£o ©v¨¥miß ö£õ¸Ò GÊxP.

Sub. Code 7BCO5C2

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6. What do you mean by Time, wage system?

©o ÷|μ Fv¯ •øÓ GßÓõÀ GßÚ?

7. Define overhead.

÷©Øö\»ÄPÒ Áøμ¯ÖUP.

8. What is allocation?

JxUQk GßÓõÀ GßÚ?

9. What do you understand by Job costing?

£o AhUP® £ØÔ }Âº ¦›¢x öPõÒÁx GßÚ?

10. What is meant by normal loss?

\õuõμn |mh® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) Explain the benefits of cost accounting.

AhUPÂø» PnUQ¯¼ß |ßø©PøÍ ÂÍUSP.

Or

(b) Give a specimen of cost sheet.

AhUPÂø» £mi¯¼ß ©õv›¨ £iÁzøu GÊxP.

12. (a) What do you mean by material control? What are the objectives of material control?

‰»¨ö£õ¸Ò Pmk¨£õk GßÓõÀ GßÚ? AøuU Pmk¨£kzxÁvÀ ÷|õUP[PÒ ¯õøÁ?

Or

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(b) The following information are extracted from the stores Ledger :

2018 January 1 Materials Y

Opening Stock 500 units @ Rs. 3 per units purchases :

2018 January 5 100 @ Rs. 2 per units.

21 200 @ Rs. 2.50 per units

Issues 16 30

22 70

January

23 40

Prepare stores ledger under last – in first – out.

RÊÒÍ uPÁÀPÒ £shP¨ ÷£÷μmi¼¸¢x GkUP¨£mhø»

ö£õ¸Ò Y

2018 áÚÁ› 1 öuõhUPa \μUQ¸¨¦ 500 A»SPÒ ¹. 3 Kº A»QØS

öPõÒ•uÀPÒ

áÚÁ› 5 100 A»SPÒ Kº A»QØS ¹. 2 Ãu®

21 200 A»SPÒ Kº A»QØS ¹. 2.50 Ãu®

ÁÇ[PÀPÒ

áÚÁ› 16 30 A»SPÒ



£shPU ÷£÷μmkU PnUQøÚ Pøh]°À ö£ØÓøÁ •u¼À ÁÇ[S® •øÓ°À u¯õ›UPÄ®.

13. (a) Explain briefly the different methods of measurement of labour turnover.

öuõÈ»õÍº _ÇØ]ø¯ AÍÂk® £À÷ÁÖ •øÓPøÍ _¸UP©õP ÂÍUSP.

Or

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(b) Calculate the earnings of a worker under the following methods:

(a) Halsey plan (b) Roman plan

Standard time : 30 hours

Time Taken : 20 hours

Hourly rate of wages is Re.1.

¤ßÁ¸® •øÓPÎÀ J¸ öuõÈ»õÎ°ß Fv¯zøu PnUQkP.

(A) íõÀ÷\ vmh® (B) ÷μõÁõß vmh®

{ºn°UP¨£mh ÷|μ® :30 ©o ÷|μ®

GkzxU öPõsh ÷|μ® :20 ©o ÷©À

©o ÷|μU T¼ ¹. 1

14. (a) Calculate the prime cost percentage rate for overhead absorption form the following:

The works overheads of a department as Rs. 6,00,000

The direct wages are Rs. 8,00,000

The direct material costs is Rs. 7,00,000

QÌUPõq® ÂÁμ[PÎ¼¸¢x •ußø© AhUPa \uÃu® ÷Áø»UPõÚ GkzxU öPõÒÐ® ÷©Øö\»ÂøÚU PnUQkP.

xøÓ°ß öuõÈØ\õø» ÷©Øö\»Ä ¹. 6,00,000

÷|μiU T¼ ¹. 8,00,000

÷|μi •»¨ö£õ¸Ò ¹. 7,00,000

Or

(b) The following details are available for the month of may 2019 relating two service departments ‘X’ and ‘Y’ and production department A & B :

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5

Amount Rs. Apportionment Basis

X 40,000 Y A B Y 30,000 25% 40% 35% A 60,000 – 40% 60% B 64,000

Prepare a summary of over head distribution and the step ladder method.

¤ßÁ¸® C¸ ‘X’ ©ØÖ® ‘Y’ GßÓ Cμsk

÷\øÁzxøÓ ©ØÖ® A ©ØÖ® B GßÓ C¸ EØ£zv xøÓUS©õÚ ÷© 2019 ©õuzvØPõÚ ÂÁμ[PÎ¼¸¢x ÷©Øö\»Ä £QºÄPøÍ Ho¨£i •øÓ°À u¯õ›UP.

öuõøP £QºÄ Ai¨£øh

X 40,000 Y A B Y 30,000 25% 40% 35%A 60,000 – 40% 60%B 64,000

15. (a) What is Job costing? Explain its salient features.

£o AhUP® GßÓõÀ GßÚ? Auß ]Ó¨¤¯À¦PøÍ ÂÍUSP.

Or

(b) A product passes through two processes. The following details relate to process ‘A’. You are required to ascertain the process cost to be transferred to process ‘B’.

Rs. Direct materials (100 units) 12,000 Direct wages 8,000 Direct expenses 5,000 Overheads 11,000

Input 1,000 units, output 1,000 units are there was no loss of units.

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£shP® A Cμsk £i•øÓPøÍU Ph¢u ¤ß

ö£Ó¨£kQÓx. ¤ßÁ¸® ÂÁμ[PÒ £shP® ‘A’ £i•øÓ \õº¢x. £i•øÓ ‘A’ Â¼¸¢x £i•øÓ

B ÂØS ©õØÓUTi¯ AhUPzøuz PnUQkP.

¹.

÷|μi ‰»¨ö£õ¸Ò (100 A»SPÒ) 12,000

÷|μiU T¼ 8,000

÷|μia ö\»ÄPÒ 5,000

÷©Øö\»ÄPÒ 11,000

EÒÏk 1,000 A»SPÒ, öÁÎ±k 1,000 A»SPÒ |mh A»SPÒ CÀø».

Part C (3 10 = 30)


16. Enumerate the differences between cost and financial accounting.

AhUPÂø» PnUQ¯¾US®, {v{ø» PnUQ¯¾US® EÒÍ ÷ÁÖ£õkPøÍ ÂÍUSP.

17. From the following particulars prepare a stores ledger showing the materials under simple average method.

3.1.2019 Purchased 2,000 units @ Rs. 20 per unit

6.1.2019 Issued 500 units

7.1.2019 Purchased 2,000 units @ 21 per units

12.1.2019 Issued 1,000 units


22.1.2019 Issued 2,200 units


30.1.2019 Issued 2,000 units

F–4809

7

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x ‘‘\õuõμn \μõ\›’’ GßÓ •øÓ \μUSPÒ ÷£÷μmkU PnUS u¯õ›UPÄ®.

3.1.2019 öPõÒ•uÀ 2,000 A»SPÒ ¹. 20 Ãu®

6.1.2019 ÁÇ[Rk 500 A»SPÒ

7.1.2019 öPõÒ•uÀ 2,000 A»SPÒ 21 Ãu®

12.1.2019 ÁÇ[Rk 1,000 A»SPÒ

19.1.2019 öPõÒ•uÀ 2,000 A»SPÒ ¹. 23 Ãu®

22.1.2019 ÁÇ[Rk 2,200 A»SÒ

28.1.2019 öPõÒ•uÀ 1,500 A»SPÒ ¹. 24 Ãu®

30.1.2019 ÁÇ[Rk 2,000 A»SPÒ

18. Calculate the earnings of workers X and Y under (a) Straight piece rate system (b) Taylor’s differential piece rate system from the following details.

Standard Time per unit = 12 minutes

Standard rate per hours = Rs. 60

Differentially to be used 80% and 120%

In a particular day of 8 hours, worker ‘X’ produced 30 units and worker ‘Y’ produced 50 units.

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x Mr. X ©ØÖ® Mr. Y

BQ÷¯õ¸US (a) ÷|μi A»S Ãu •øÓ (b) øh»›ß ©õÖ£k® ÷Áø» ÃuU T¼ •øÓ°ß £i öPõkUP¨£h ÷Ási¯ T¼ø¯ PnUQkP.

{ºn°UP¨ £mh Põ»® Jº A»QØS = 12 {ªh[PÒ

{ºn°UP¨ £mh T¼ J¸ ©o ÷|μzvØS = ¹. 60

÷Áø» ÃuU T¼°À 80 \uÃu® Áøμ¯ÖUP¨£mh EØ£zvUS Em£mh {ø»°À

÷Áø» ÃuU T¼°À 120 \uÃu® Áøμ¯ÖUP¨£mh EØ£zvUS ªÔ¯ {ø»°À

J¸ |õÎÀ 8 ©o ÷|μzvÀ Mr. X –30 A»SPøÍ²® Mr. Y 50 A»SPøÍ²® EØ£zv ö\´x EÒÍÚº.

F–4809

8

19. Explain the common bases used for allocation of overhead.

÷©Øö\»ÄPøÍ¨ £QºÁuØS øP¯õÍ¨£k® ö£õxÁõÚ Ai¨£øhPøÍ ÂÍUSP.

20. Product A passes through three distinct processes. The product is transferred to finished stock after the third process. Prepare the process accounts from the information given below :

Process I Process II Process III

Direct materials 4,000 600 550

Direct Labour 1,500 1,600 900

Direct expense 650 400 –

Total production overhead during the period were Rs. 6,000. It is to be apportioned to different processes on the basis of 150% of direct labour. There was no opening (or) closing stock. Production during the period was 200 units.

£shP® A ‰ßÖ uÛzuÛ £i•øÓPøÍU Ph¢u ¤ß ö£Ó¨£kQÓx. £shP® A ‰ßÓõ® £i•øÓUS® ¤ßÚº •iÄ ö£ØÓ ö£õ¸ÍõP ©õØÓ¨£kQÓx. ¤ßÁ¸® ÂÁμ[PøÍU öPõsk £i•øÓ PnUSPøÍ u¯õ›UPÄ®.

£i•øÓ I £i•øÓ II £i•øÓ III

÷|μi ‰»¨ö£õ¸Ò 4,000 600 550

÷|μ T¼ 1,500 1,600 900

÷|μia ö\»ÄPÒ 650 400 –

ö©õzu EØ£zv ÷©Øö\»ÄPÒ ¹. 6,000 zøu JÆöÁõ¸ £i•øÓUS 150% \uÃu® ÷|μU T¼ ÃuzvÀ £QºÄ ö\´x, Bμ®£ ©ØÖ® CÖva\μUQ¸¨¦ Qøh¯õx. EØ£zv A»SPÒ 200.

————————

F–4810



Fifth Semester

Commerce

COMMERCIAL LAW



Part A (10 2 = 20)


1. Define contract.

J¨£¢uzøu Áøμ¯ÖUP.

2. What is meant by acceptance?

HØÖUöPõÒÐuÀ GßÓõÀ GßÚ?

3. What do you know about contract of guarantee?

EzuμÁõu J¨£¢u® £ØÔ }Âº AÔÁx ¯õx?

4. What is meant by contract of indemnity?

¤øn¯ J¨£¢u® GßÓõÀ GßÚ?

5. State the meaning of bailment.

J¨£øhÄ ö£õ¸Ò u¸P.

Sub. Code 7BCO5C3

F–4810

2

6. What do you know about pledge?

AhS £ØÔ }Âº AÔÁx ¯õx?

7. What is meant by agency?

•Pø© GßÓõÀ GßÚ?

8. What do you know about law of agency?

•Pø© \mh® £ØÔ }Âº AÔÁx ¯õx?

9. What is meant by bill of lading?

P¨£À HØÖ©v J¨£¢u ^mk GßÓõÀ GßÚ?

10. What do you know about doctrine of caveat emptor?

|Pº ÷£õ÷μ ÂÈzvk® GßÓ ÷Põm£õmøh £ØÔ }Âº AÔÁx ¯õx?

Part B (5 5 = 25)


11. (a) Briefly explain about unlawful agreements.

\mh Â÷μõu Ehß£õkPÒ £ØÔ _¸UP©õP ÂÍUSP.

Or

(b) When a contract will be discharged? Explain in brief.

J¸ J¨£¢uzvß öÁÎ÷¯ØÓ® G¨÷£õx {PÊ®? _¸UP©õP ÂÍUSP.

12. (a) Outline the right of subrogation.

RÌ¨£i÷Áõ›ß E›ø©°øÚ ÷Põimk PõmkP.

Or

(b) Categorize the kinds of guarantee.

EzuμÁõuzvß ÁøPPøÍ ÁøP¨£kzxP.

F–4810

3

13. (a) Sketch the duties of bailor.

J¨£øhÄ ö\´£Á›ß Phø©PøÍ ÁøμP.

Or

(b) Indicate the consequences for termination of bailment.

J¨£øhÄ •iÄUS Á¸ÁuõÀ HØ£k® ÂøÍÄPøÍ _mkUPõmkP.

14. (a) List out the kinds of agents.

•PÁºPÎß ÁøPPøÍ £mi¯¼kP.

Or

(b) Focus the liability of principal and agents towards third parties.

‰ßÓõ® uμ¨¤Ú›h® •ußø©¯õÍº ©ØÖ® •PÁμx ö£õÖ¨¤øÚ öuÎÄ£kzxP.

15. (a) Distinguish between sale and agreement to sell.

ÂØ£øÚ ©ØÖ® ÂØ£øÚUS›¯ J¨£¢u® Cøh÷¯ EÒÍ ÷ÁÖ£õmiøÚ PõsP.

Or

(b) Express the rights of an unpaid seller.

ö\¾zu¨£hõu ÂØ£øÚ¯õÍ›ß E›ø©PøÍ öÁÎ¨£kzxP.

Part C (3 10 = 30)


16. Explain remedies for breach of contract.

J¨£¢uzøu «ÖÁuß {Áõμn[PøÍ ÂÍUSP.

F–4810

4

17. Distinction between contract of indemnity and contract of guarantee.

¤øn¯ J¨£¢u® ©ØÖ® EzuμÁõu J¨£¢u® Cøh÷¯¯õÚ ÷ÁÖ£õmiøÚ PõsP.

18. Discriminate the rights and duties of pawnee.

AhS ö£Ö£Á›ß E›ø©PÒ ©ØÖ® Phø©PøÍ ÂÍUSP.

19. Critically examine the mode for termination of agency.

•Pø© •iÄUS öPõsk Á¸® ÁÈ•øÓPøÍ ÂÁ›.

20. Distinguish between bill of lading and other documents of title to goods.

P¨£À HØÖ©v J¨£¢u ^mk ©ØÖ® ö£õ¸mPÒ uø»¨¦ BÁn[PÐUPõÚ ÷ÁÖ£õmiøÚ PõsP.

———————

F–4811



Fifth Semester

Commerce

INCOME TAX — I



Part A (10 2 = 20)


1. Define the term person.

2. What do you mean by Casual Income?

3. In which year the Income Tax Act was enacted?

4. Give two objectives of Income Tax.

5. Mention the different forms of salary.

Sub. Code 7BCOE1A

F–4811

2

6. Write short notes on allowances.

7. What is meant by NAV?

8. What is Business Income?

9. Write the meaning of capital gains.

10. Define LTCG.

LTCG

Part B (5 5 = 25)


11. (a) What are the importance of Income Tax Act?

Or

(b) List out the heads of Income and its basis.

12. (a) When a company is Indian Resident?

Or

F–4811

3

(b) Mr. Rajan left for Singapore on 15.03.17 after staying in India for 15 years he returned to India on 31.08.19. What will be his residential status for assessment year 2020-21.

13. (a) Compute the basic salary of Mr. Raju for the assessment year 2020–21 from the following information.

Salary received Rs. 36,000, tax deducted at source Rs. 4,000, own contribution to provident fund Rs. 6,000.

Or

(b) Mr. ‘A’ is employed at Chennai on a salary of Rs. 50,000 p.m. The employer is paying HRA of Rs. 5,500 p.m. but the actual rent paid by him is Rs. 7,000 p.m. He is also getting 2% commission on turnover achieved by him and turnover is Rs. 25,00,000.

Compute Taxable and exempted HRA.

F–4811

4

‘A’

14. (a) Calculate income from house property. Rent receives Rs. 24,000, municipal value Rs. 18,000. House property loss 2016–2017 Rs. 7,000, Local tax Rs. 1,800, Income Premium Rs. 600. Interest on house loan Rs. 2,000.

Or

(b) Calculate depreciation from the following information :

Particulars WDV on 1.4.2020

Rs.

Additions during

the years

Rate of depreciation

Rs. Rs. Rs.

(i) Furniture and fittings

50,000 10,000 10%

(ii) Residential house for

employers

15,00,000 10,00,000 5%

(iii) Books 50,000 — 60%

F–4811

5

(i) 50,000 10,000 10%

(ii)

15,00,000 10,00,000 5%

(iii) 50,000 — 60%

15. (a) From the following particulars, calculate capital gain :

(i) Sale consideration of residential house Rs. 75,00,000 on 26.10.2019 CII–289.

(ii) Cost of acquisition Rs. 7,02,000 Date of acquisition 1.8.2001 (CII-100)

(iii) New residential house acquires on 2.2.2019 is Rs. 9,50,000 (CII-280)

(i)

(CII-289)

(ii)

(CII-100)

(iii)

(CII-280)

Or

F–4811

6

(b) Mr. V. has the following income during the year 2019–20.

Rs.

(i) Dividend from K.G. Co. 16,000

(ii) Dividend from MKV Co. (Foreigners) 29,000

(iii) Interest from L Co 5,000

(iv) Winning from lotteries (Net) 30,000

(v) Royalty receives 12,000

Compute Income from other sources for the AY. 2020–2021

V

(i) KG 16,000

(ii) MKV 29,000

(iii) L 5,000

(iv) 30,000

(v) 12,000

Part C (3 10 = 30)


16. Identify any fifteen exempted incomes under Section 10.

F–4811

7

17. Compute income of Mr. Abdulla from the following AY 2020–21.

(a) Resident

(b) Not Resident

(c) Non-Resident

(i) Income acquired in America but receives in India Rs. 19,000

(ii) Interest on U.K. Government Securities 1/3 of which receives in India Rs. 15,000

(iii) Income from agriculture in Bangladesh receives and spent there only Rs. 16,000

(iv) Income acquires in India but receives in China Rs. 14,000

(v) Gift in foreign currency from relative receives in India Rs. 10,000.

AY 2020–21

(i)

(ii) U.K.

(iii)

(iv)

(v)

F–4811

8

18. X has a house property in Madurai whose particulars are as under :

Municipal Value 3,00,000

Standard rent 3,12,000

Municipal taxes paid 40,000

Interest on money borrower for acquiring the house after 1.4.2019 1,50,000

Period of occupation from

Residence 2 months

Rent for let out 40,000 (1 month)

Compute the income house property for the AY-2020-21

X

3,00,000

3,12,000

40,000

1,50,000

2

40,000

F–4811

9

19. From the following particulars of Profit and Loss account compute the business income.

Profit and Loss Account Br. Rs. Cr. Rs.

To Office Salary 13,000 By Gross Profit 80,000

To Provision for bad debts 6,000 By Commission 10,000

To Interest on capital 4,000 By Rent on building 1,000

To Depreciation 2,400

To Advertisement 4,000

To Fire Insurance (Building)

6,000

To Sales tax 2,000

To Net Profit 53,600

91,000 91,000

13,000 80,000

6,000 10,000

4,000 1,000

2,400

4,000

6,000

2,000

53,600

91,000 91,000

F–4811

10

20. Mr. Rahul’s investment during the year ended 31.3.2020 consister of the following :

Rs.

(a) 9% Govt. Securities 25,000

(b) 11% Delhi Corporation bonds 20,000

(c) 12% Bombay Port Trust bonus 30,000

(d) 7 Year PO National Savings Certificate 5,000

(e) 7% National Plan Certificate 10,000

(f) 8% Govt. of England bonds 15,000

Compute his taxable income from other sources for the AY 2020-21.

25,000

20,000

30,000

5,000

10,000

15,000

————————

F–4853

U.G. DEGREE EXAMINATION, APRIL 2021 &


Commerce

Allied – SECRETARIAL PRACTICES – I



Section A (10 2 = 20)


1. Who is Routine secretary?

ÁÇUP©õÚ ö\¯»õÍº Gß£Áº ¯õº?

2. Who appoint first company secretary?

¯õº •uÀ {Ö© ö\¯»øμ {ºn°¨£õº?

3. What is company?

{Ö©® GßÓõÀ GßÚ?

4. What is company formation?

{Ö© {ºn¯® GßÓõÀ GßÚ?

5. What is registration?

£vÄ ö\´uÀ GßÓõÀ GßÚ?

6. What is re issue of share?

£[S ©ÖöÁÎ±k GßÓõÀ GßÚ?

Sub. Code 7BCOA1

F–4853

2

7. What is meeting?

Tmh® GßÓõÀ GßÚ?

8. What is vote?

ÁõUS GßÓõÀ GßÚ?

9. What is Resolution?

wº©õÚ® GßÓõÀ GßÚ?

10. What is director's report?

C¯US|º AÔUøP GßÓõÀ GßÚ?



11. (a) Write the duties of executive secretary.

ö\¯»õÍ›ß £oPøÍ GÊxP.

Or

(b) State the main provisions for appointment of secretary.

ö\¯»õÍ›ß {¯©Ú® SÔzx •UQ¯ \mh¤›ÄPøÍ u¸P.

12. (a) What are the role of secretary on application process for formation of company?

{ÖÁÚ öuõhUPzvØPõÚ Âsn¨ £i{ø»PÎÀ ö\¯»›ß £[S ¯õx?

Or

(b) Point out the power of controller of capital issue.

•u¼Ú ¤μa\øÚ°À PsPõo¨£õÍ›ß AvPõμ[PøÍ öÁÎUöPõnºP.

F–4853

3

13. (a) List the various documents for registration of company.

{Ö© £vÄÖUPõÚ ÷uøÁ¯õÚ £À÷ÁÖ BÁn[PøÍ £mi¯¼kP.

Or

(b) Briefly explain the procedure of allotment of shares.

£[S JxURmkUPõÚ ö\¯À•øÓPøÍ _¸UP©õP ÂÁ›.

14. (a) State the role of secretary regarding Annual general Meeting.

Bsk ö£õx TmhzvÀ ö\¯»¯›ß £[QøÚ ÂÁ›.

Or

(b) Write a short note on voting rights of proxy.

£vÁõÍ›ß ÁõUS AvPõμ® SÔzx ]Ö SÔ¨¦ GÊxP.

15. (a) What are the importance of agenda?

{PÌa] {μ¼ß •UQ¯zxÁ[PÒ ¯õøÁ?

Or

(b) State the purposes of minutes books.

Tmk |hÁiUøP £v÷Ámiß £¯ß£õkPøÍ ÂÁõv.

Section C (3 10 = 30)


16. Explain the different types of secretaries in Indian companies.

C¢v¯ {Ö©[PÎß Põn¨£k® ö\¯»õÍºPÎß ÁøPPøÍ ÂÁ›.

F–4853

4

17. Discuss the duties of secretary regarding promotion of company.

{Ö© E¸ÁõUPzvÀ ö\¯»õÍ›ß £oPøÍ ÂÁõv.

18. What are the procedure for allotment of shares?

£[S JxURmkUPõÚ |øh•øÓPÒ ¯õøÁ?

19. Write the role of chairman of company meeting.

{Ö© Tmh[PÎÀ uø»Á›ß £[QøÚ GÊxP.

20. State the various types of resolutions.

wº©õÚ[PÎß £À÷ÁÖ ÁøPPøÍ ÂÁõv.

——————

F–4854



Commerce

Allied – SECRETARIAL PRACTICE – II



Part A (10 2 = 20)


1. Who is a member?

EÖ¨¤Úº Gß£Áº ¯õº?

2. What is exclusion of member?

EÖ¨¤Úº }UP® GßÓõÀ GßÚ?

3. What is Company Management?

{ÖÁÚ ÷©»õsø© GßÓõÀ GßÚ?

4. Who is Auditor?

uoUøP¯õÍº Gß£Áº ¯õº?

5. What is periodic return?

Põ» £v÷Ák GßÓõÀ GßÚ?

6. What is Report?

AÔUøP GßÓõÀ GßÚ?

Sub. Code 7BCOA2

F–4854

2

7. What is dividend?

£[Põuõ¯® GßÓõÀ GßÚ?

8. What is Reserve?

Põ¨¦ GßÓõÀ GßÚ?

9. What is Winding up?

{ÖÁÚ Pø»¨¦ GßÓõÀ GßÚ?

10. What is Registered company?

£vÄØÓ {ÖÁÚ® GßÓõÀ GßÚ?

Part B (5 5 = 25)


11. (a) What are the modes of appointment of Membership?

EÖ¨¤Úº ÷\ºUøPUPõÚ •øÓø©PÒ ¯õøÁ?

Or

(b) What do you know about termination of a member?

EÖ¨¤Úº ÂÍUS Gß£x SÔzx }Âº AÔÁx ¯õx?

12. (a) State the qualifications of Director.

C¯US|›ß uSvPøÍ ÂÁ›.

Or

(b) Write the rights of an auditor.

uoUøP¯›ß E›ø©PøÍ GÊxP.

F–4854

3

13. (a) List out the various types of returns.

£v÷ÁkPÎß £À÷ÁÖ ÁøPPøÍ £mi¯¼kP.

Or

(b) What are the needs for special notice?

]Ó¨¦ AÔÂ¨¤ß ÷uøÁPÒ ¯õøÁ?

14. (a) State the basic rules for declaration of dividend.

£[Põuõ¯ AÔÂ¨¦UPõÚ Ai¨£øh ÂvPøÍ ÂÁ›.

Or

(b) Write a short note on Bonus shares.

E£› £[SPÒ SÔzx ]Ö SÔ¨¦PÒ GÊxP.

15. (a) What are the powers of Liquidator?

Pø»¨£õÍ›ß AvPõμ[PÒ ¯õøÁ?

Or

(b) What are the reasons by Member’s Voluntary winding?

EÖ¨¤ÚºPÎß {ÖÁÚ Pø»¨¦UPõÚ Põμn[PÒ

¯õøÁ?

Part C (3 10 = 30)


16. Explain the powers and liability of members.

EÖ¨¤ÚºPÎß AvPõμ[PÒ ©ØÖ® ö£õÖ¨¦PøÍ ÂÁ›.

17. Discuss the duties of auditor.

uoUøP¯›ß £oPøÍ ÂÁõv.

F–4854

4

18. State the different types of reports.

AÔUøPPÎß £À÷ÁÖ ÁøPPøÍ ÂÁ›.

19. What are the kinds of dividends?

£[Põuõ¯zvß ÁøPPÒ ¯õøÁ?

20. List out the role of Liquidator for winding up of company.

{ÖÁÚ Pø»¨¤À PøÍ¨£õÍ›ß £[SPøÍ £mi¯¼kP.

————————

F–5061



Commerce

ALLIED – FINANCIAL ACCOUNTING – I



Section A (10 2 = 20)


1. What is Book – Keeping?

PnUQ¯À GßÓõÀ GßÚ?

2. What is a Journal?

SÔ¨÷£k GßÓõÀ GßÚ?

3. What do you meant by Sale book?

ÂØ£øÚ Hmøh £ØÔ }Âº AÔÁÚ ¯õx?

4. What is Petty Cash Book?

]À»øÓ öμõUP Hk GßÓõÀ GßÚ?

5. What is Pass Book?

ö\À÷»k GßÓõÀ GßÚ?

6. What do you mean by Bank Reconciliation?

Á[Q \›Pmk £mi¯À £ØÔ }Âº AÔÁx ¯õx?

Sub. Code 7BCOA3

F–5061

2

7. What is Error?

¤øÇ GßÓõÀ GßÚ?

8. What is rectification?

¤øÇ v¸zu® GßÓõÀ GßÚ?

9. What are the outstanding expenses?

öPõk£h÷Ási¯ ö\»ÄPÒ Gß£x ¯õx?

10. What do you mean by depreciation?

÷u´©õÚ® £ØÔ }Âº AÔÁx ¯õx?


Answer all the questions, choosing either (a) or (b).

11. (a) What do you mean by Balance of account? Explain it.

C¸¨¦ Põmk® PnUS }Âº AÔÁÚ ¯õx? Â›ÁõP ÂÁ›.

Or

(b) Journalise the following transactions and post them in the journal.

(i) Mr. X Commenced business with Rs. 1 ,00,000 as capital.

(ii) Purchased goods worth Rs. 50,000 from S.A. Brothers

(iii) Sold Goods on credit to subiksha for Rs. 12,000

(iv) Received cash of Rs.11,900 from subiksha in full settlement of their account

(v) Purchased furniture for Rs. 10,000 by cash from JFA Home Appliances

F–5061

3

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x SÔ¨÷£miøÚ £vÄ ö\´P.

(i) v¸ X öuõÈÀ öuõh[P •uÀ öPõskÁ¢ux

¹. 1,00,000

(ii) S.A. ¤μuºì Gß£Á›hª¸¢x ¹. 50,000

©v¨¦øh¯ ö£õ¸mPÒ öPõÒ•uÀ

ö\´¯¨£mhx.

(iii) PhÝUS _¤UåõÄUS ÂØ£øÚ ¹. 12,000

(iv) _¤UåõÂhª¸¢x ¹. 11,900 ö£ØÖU öPõsk

PnUS wºUP¨£mhx.

(v) JFA £ºÛa\›hª¸¢x ¹. 10,000 ©v¨¦øh¯

AøÓP»ß öμõUPzvØS Áõ[P¨£mhx.

12. (a) Mention the benefits of maintaining subsidiary books?

xøn ¦zuP[PøÍ £μõ©›¨£uß |ßø©PøÍ

SÔ¨¤kP.

Or

(b) With the help of the following transaction, Prepare cash Book

2017 July

Rs.

1. Cash in Hand 5,000

4. Rent Paid 2,000

6. Interest received 3,000

15. Cash Purchases 4,000

25. Cash Sales 8,000

30. Salaries Paid 2,000

F–5061

4

¤ßÁ¸® £›ÁºzuøÚ EuÂ²hß öμõUP Hmøh u¯õ›UP.

2017 áúø»

¹.

1. øP°¸¨¦ öμõUP® 5,000

4. ÁõhøP ö\¾zv¯x 2,000

6. Ámi ö£ØÓx 3,000

15. öμõUP öPõÒ•uÀ 4,000

25. öμõUP ÂØ£øÚ 8,000

30. \®£Í® ö\¾zv¯x 2,000

13. (a) Explain the need for Bank Reconciliation Statements.

Á[Q \›Pmk £mi¯¼ß ÷uøÁPøÍ ÂÍUSP.

Or

(b) On 31.12.2017, the cash book showed a balance of Rs. 1,500 as cash at Bank. On comparison with the pass book the following were noted:

(i) Cheques issued for Rs. 185, Rs. 100 and Rs. 175 has not been presented for payments.

(ii) Cheques deposited of Rs. 410 into the bank has not been cleared.

Prepare a bank reconciliation statement to show the balance as per pass book.

31.12.2017 AßÖ öμõUP Hmiß£i Ç¨¦ ¹. 1,500 Á[Q Ç¨¦. ö\À÷»miß£i J¨¤køP°À ¤ßÁ¸Áx SÔ¨¤hzuUPx.

(i) Põ÷\õø» ÁÇ[Q¯x ¹. 185, ¹. 100 ©ØÖ® ¹. 175 BÚõÀ £n® ö\¾zu¨£hÂÀø».

(ii) Põ÷\õø» ö\¾zv¯x ¹. 410 BÚõÀ Á[Q°À wºUP£hÂÀø».

ö\À÷»miß £i Ç¨¤øÚ Á[Q \›Pmk £mi¯À ‰»® u¯õ›UP.

F–5061

5

14. (a) Explain the classification of errors.

¤øÇPÎß ÁøPPøÍ ÂÁ›.

Or

(b) Rectify the following errors

(i) The returns outward book was undercast by

Rs. 55.

(ii) A Purchase from Rajan for Rs. 555 was

entered in the invoice book as Rs. 55.55

(iii) Interest received from Gopalan Rs. 25 for loan

given to him is credited to Gopalan’s account

instead of interest on loan account.

(iv) A sale of old furniture amounting to Rs. 75

had been credited to sales account.

¤ßÁ¸® ¤øÇPøÍ \›ö\´¯Ä® :

(i) Á¸©õÚ® öÁÎ¨¦Ó ¦zuP® ¹. 55 BÀ

SøÓUP¨£mhx.

(ii) μõáÛhª¸¢x ¹. 555 US Áõ[SuÀ Âø»¨

£mi¯À ¦zuPzvÀ ¹. 55.55 GÚ

EÒÎh¨£mhx.

(iii) AÁ¸US ÁÇ[P¨£mh PhÝUPõP ÷Põ£õ»ß

¹. 25 C¼¸¢x ö£Ó¨£mh Ámi Phß PnUQÀ

ÁmiUS £v»õP ÷Põ£õ»ß PnUQÀ ÁμÄ

øÁUP¨£kQÓx.

(iv) £øÇ¯ uÍÁõh[PÒ ÂØ£øÚ ¹. 75

ÂØ£øÚUS PnUQÀ ÁμÄ øÁUP¨£mkÒÍx.

F–5061

6

15. (a) What are the differences between Fixed Assets and Current Assets?

{ø»aö\õzxPÐ®, |h¨¦a ö\õzxPÐUPõÚ

÷ÁÖ£õkPÒ ¯õøÁ?

Or

(b) Pass journals entries to record the followings while preparing the final accounts

(i) Closing stock valued at Rs. 26,000.

(ii) Salary outstanding Its. 5,000.

(iii) Insurance Paid in advance Rs. 2,500.

(iv) Debtors in Trial balance is Rs. 60,000. Provide 5% discount on debtors and 10% for bad debts provision.

CÖv PnUøP u¯õº ö\´²® ÷£õx ¤ß öuõhº

£uÂPÐUS SÔ¨÷£k u¸P.

(i) CÖv \μUQ¸¨¦ ¹. 26,000

(ii) öPõk£hõ÷Ási¯ \®£Í® ¹. 5,000

(iii) •ßTmi ö\¾zv¯ Põ¨¥k ¹. 2,500

(iv) C¸¨£õ¯Âß£i PhÚõÎ ¹. 60,000. 5%

PhÚõÎ «x uÒÐ£i JxUS ©ØÖ® 10% ÁõμõI¯U Phß JxUSP.

Section C (3 10 = 30)


16. Discuss the advantage of a Trial Balance.

C¸¨£õ´Âß |ßø©PøÍ ÂÁõvUP.

F–5061

7

17. Prepare a petty cash book on the imprest system for the following transactions

2017 May Rs.1 Received 300 for petty cash from Head cashier 2 Paid Bus fare 15 3 Paid carriage fare 8 7 Paid Postage stamps 15

10 Paid Wages for casual labour 18 15 Paid for stationery 12 16 Rickshaw fare 6 19 Repairs to Chairs 45 20 Paid Train fare 12 22 Postage and telegram 33 25 Rickshaw Charges 9 27 Carrige fare l5 30 Refreshment to customers 15

¤ßÁ¸® £›ÁºzuøÚPøÍ öPõsk ]À»øμ öμõUP £mi¯ø» u¯õ›UP.

÷© ¹.

1 Põ\õÍ›hª¸¢x ö£Ó¨£mh ]À»øμ öμõUP® ö£ØÓx 300

2 £¯n Pmhn® ö\¾zv¯x 15

3 Ási Pmhn® ö\¾zv¯x 8

7 Ag\À •zvøμ Pmhn® ö\¾zv¯x 15

10 \õuõμn EøÇ¨£õÍ¸US Fv¯® ÁÇ[Q¯x 18

15 GÊx¨ö£õ¸mPÒ ö\»Ä ö\¾zv¯x 12

16 ›Uåõ Pmhn® 6

19 |õØPõ¼ £Êx£õº¨¦ ö\»Ä 45

20 μ°À Pmhn® ö\¾zv¯x 12

22 Ag\À ©ØÖ® u¢v 33

25 ›Uåõ Pmhn® 9

27 Ási Pmhn® l5

30 ÁõiUøP¯õÍ¸US ÁÇ[Q¯ EnÄ 15

F–5061

8

18. On 31st December 2017 the pass book of Mr. Murali's current account showed a credit balance of Rs 10,000. Prepare a Bank Reconciliation Statement with the following information.

(a) Mr. Murali issued a cheque for Rs.300 on 25.12.2017 but this was not presented for payment till 31.12.2017.

(b) A cheque for Rs. 200 drawn on Avinash has not been presented for payment.

(c) Cheque for Rs. 285 paid into bank but not yet cleared.

(d) In the pass book, bank charge of Rs. 25 was recorded.

(e) Cheque for Rs.800 credited in the pass book on 28.12.2007 not entered in cash book until 15th January 2018.

(f) The debit side of the cash book (Bank Column) has been underecast by Rs. 300.

31. i\®£º 2017, v¸. •μÎ°ß |h¨¦ PnUQß Á[Q ö\À÷»miß£i ÁμÄ C¸¨£õP ¹£õ´. 10,000 Põmi¯x. ¤ßÁ¸® ÂÁμ[PøÍ öPõsk Á[Q \›Pmk£mi¯ø» u¯õ›.

(A) 25.12.2017 À •μÎ AÎzu Põ÷\õø» ¹. 300, 31.12.2017 Áøμ Á[Q°À £n©õUP£hÂÀø».

(B) AÂ÷ÚåõÀ GÊu¨£mh Põ÷\õø» ¹. 200 CxÁøμ £n©õUP¨£hÂÀø».

(C) ¹. 285 UPõÚ Põ÷\õø» Á[Q°À ö\¾zu¨£mk £n©õUP¨£hÂÀø».

(D) ö\À÷»miß£i Á[QPmhn® ¹. 25 £v¯¨£mkÒÍx.

(E) 28.12.2017 Põ÷\õø» ‰»©õÚ ¹. 800 ö\À÷»miÀ ÁμÄ øÁzx® 15.1.2018 Áøμ öμõUP HmiÀ £vÄö£ÓÂÀø».

(F) öμõUP HmiÀ £ØÖ £Sv°À ¹. 300 Á[Q £zv°À SøÓÁõP Põmh¨£mkÒÍx.

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9

19. In taking out a trial balance, book - keeper finds that the

total of credit side exceeds the debit side by Rs. 424.25.

He places the difference in a suspense a/c.

(a) The monthly total of returns inwards Rs.400 was

not posted.

(b) An item of ks.53 has been debited to a personal A/c

as Rs. 35.

(c) A discount of Rs. 12.53 allowed to a customer has

been credited to his A/c as Rs.8.78.

(d) The total of purchases book has been short by Rs. 10

PnUS £μõ©›¨£õÍº C¸¨£õ´Âß ÷£õx ÁμÄ £Sv°À

¹. 424.25 AvP©õP EÒÍx. ÷ÁÖ£õmk öuõøPø¯ AÁº

A|õ©zx PnUQÀ DkQÓõº.

(A) ©õu¢vμ EÒv¸¨£® ¹. 400 £v¯ÁõP £hÂÀø».

(B) ¹. 53 uÛ|£º PnUQÀ £ØÖ £Sv°À 35 BP

Põmh¨£mkÒÍx

(C) ÁõiUøP¯õÍ¸US AÎzu uÒÐ£i ¹. 12.53

AÁ¸øh¯ ö\õ¢u PnUQÀ ¹. 8.78 BP ÁμÄ

øÁUP¨£mkÒÍx.

(D) öPõÒ•uÀ Hk ¹. 10 SøÓÁõP EÒÍx.

20. From the following balances which were taken from the books of Maharaja, Prepare trading and Profit and Loss Account for the year ending 31st December 2018 and the balance sheet as on the date;:

Rs. Rs.

Capital 1,05,000 Rent 11,130

Building 58,800 Drawing 1,950

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10

Machinery 27,750 Salary 3,330

Debtors 21,000 Discount(Dr) 600

Mis. Expenses 2,400 Stock (Opening) 49,500

Sales 1,90,500 Bills Payable 15,000

Purchases 1,40,550 Cash in hand 14,400

Wages 7,500 Returns Outward 330

Telephone Charges 570 Returns inwards 1,350

Sundry Creditors 30,000

Adjustments: Closing Stock was Rs. 54,630

©íõμõáõ AÁºPÎß C¸¨¦PøÍ öPõsk 31. i\®£º 2018 |õøÍ¯ Â¯õ£õμ C»õ|mh PnUS ©ØÖ® C¸¨¦{ø»U SÔ¨ø£ u¯õ›UP.

¹. ¹.

•uÀ 1,05,000 ÁõhøP 11,130

Pmih® 58,800 Gk¨¦ 1,950

C¯¢vμ® 27,750 \®£Í® 3,330

PhÚõÎ 21,000 uÒÐ£i (£) 600

öuõhUP ö\»ÄPÒ 2,400 öuõhUP \μUQ¸¨¦ 49,500

ÂØ£øÚ 1,90,500 ö£ÖÁuØS›¯ ©õØÖa^mkPÒ 15,000

öPõÒ•uÀ 1,40,550 øP°¸¨¦ öμõUP® 14,400

T¼ 7,500 öÁÎzv¸¨£® 330

öuõø»÷£] Pmhn® 570 EÒv¸¨£® 1,350

£Ø£» PhÜ¢÷uõº 30,000

\›Pmk. CÖv \μUQ¸¨¦ 54,630.

————————

F–5062



Commerce

Allied – FINANCIAL ACCOUNTING - II



Section A (10 2 = 20)


1. Define Average due date.

\μõ\› uÁøn |õÒ Áøμ¯ÖP.

2. What is interest?

Ámi GßÓõÀ GßÚ?

3. What is legacy?

Legacy GßÓõÀ GßÚ?

4. What do you meant by Donations?

|ßöPõøhPÒ Gß£øu £ØÔ }Âº AÔÁx ¯õx?

5. What do you meant by self balancing system?

uõ÷Ú \›Pmk® •øÓ £ØÔ }Âº AÔÁx ¯õx?

6. What is Creditor ledger?

PhÜ¢÷uõº ÷£÷μmk GßÓõÀ GßÚ?

Sub. Code 7BCOA4

F–5062

2

7. What is Net worth method?

{Pμ ö\õzx•øÓ GßÓõÀ GßÚ?

8. Who is Debtor?

PhÚõÎ Gß£Áº ¯õº?

9. Define Depreciation.

÷u´©õÚ® Áøμ¯ÖUP.

10. What do you meant by obsolescence?

ÁÇUöPõÈÄ £ØÔ }Âº AÔÁx ¯õx?



11. (a) Explain the uses of red ink interest.

]P¨¦ ø© Ámi°ß £¯ß£õkPøÍ ÂÁ›.

Or

(b) Kamal purchases a motor cycle on hire purchase system. The total cash price is Rs. 15,980, Payable Rs. 4,000 down and three installments of Rs. 6,000, Rs. 5,000 and Rs.2,000 at the end of first. Second and third year respectively. Interest is charged at 5% pa. You are required to calculate interest paid by the hirer each year.

P©À J¸ ÷©õmhõº ø\UQøÍ ÁõhøP öPõÒ•uÀ •øÓ°À Áõ[QÚõº. ö©õzu öμõUP ©v¨¦ ¹. 15,980 BS® AvÀ EhÚi £n©õP ¹. 4,000•® ‰ßÖ uÁøn¯õP •øÓ÷¯ ¹. 6,000, ¹. 5,000 ©ØÖ® ¹. 2,000 ö\¾zu ÷Ási¯x. BskUS 5 \uÃu® Ámi PnUQh¨£k®. Áõ[Q¯Áº JÆöÁõ¸ BskUS® ö\¾zu ÷Ási¯ Ámi°øÚ PnUQkP.

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12. (a) State the difference between receipts and payments and Income and expenditure account.

ö£ÖuÀ ö\¾zuÀ PnUQØS® Á¸Áõ´ ö\»ÂÚ PnUQØS©õÚ ÷ÁÖ£õkPÒ ¯õx?

Or

(b) Subscription for the year 2010 received was Rs. 15,000. This includes Rs. 1,500 for the year 2009. Subscription outstanding for the year 2010 was Rs. 5,000. How much is credited to income and expenditure account for the year 2010.

2010 À ö£ØÓ \¢uõ ¹. 15,000. AvÀ ¹. 1,500. 2009® BsiØS›¯x®, 2010À öPõk£h÷Ási¯ ¹. 5,000•® Cøn¢xÒÍx. 2010 Bsiß Á¸Áõ´ ö\»ÂÚ PnUQÀ GÆÁÍÄ ÁμÄ øÁUP¨£k® GÚ PshÔP.

13. (a) Discuss the uses of general ledger.

ö£õx ÷£÷μmiß £¯ß£õkPÒ ¯õøÁ?

Or

(b) Put out the procedure of creditor ledger.

PhÚõÎPÒ ÷£÷μk u¯õ›US® •øÓPøÍ GÊxP.

14. (a) Explain the Limitations of single entry.

JØøÓ £vÄ •øÓ°ß SøÓ£õkPøÍ ÂÁ›.

Or

(b) Calculate the capital at the beginning of the year Rs.

Capital at the end of the year 35,000

Drawings during the year 5,000

Capital introduced during the year 2,500

Profit during the year 10,000

F–5062

4

BsiØS›¯ öuõhUP •uø» PshÔP.

¹.

Bsk CÖv •uÀ 35,000

CÆÁõskUPõÚ Gk¨¦PÒ 5,000

CÆÁõsk Dmh •uÀ 2,500

CÆÁõskUPõÚ C»õ£® 10,000

15. (a) Discuss the various cause of depreciation.

÷u´©õÚzvØPõÚ £À÷ÁÖ Põμn[PøÍ ÂÁõv.

Or

(b) A machine is purchased for Rs. 12,500. The useful life is 10 years and at the end of the life the scrap value would be Rs. 250 Find out the amount and the rate of depreciation.

J¸ C¯¢vμ® ¹.12,500 US Áõ[P¨£mhx. Auß ÁõÌÄ |õÒ 10 BskPÒ. Aaö\õzvß GÔ©v¨¦ ¹. 250 GÚU öPõsk ÷u´©õÚ öuõøP ©ØÖ® ÷u´©õÚ ÂQzuøu PnUQkP.

Section C (3 10 = 30) Answer any three questions.

16. Describe the advantages of Product method.

EØ£zv •øÓ°ß |ßø©PÒ ÂÁ›.

17. From the ultra club's receipt and Payment Account for 2017, Prepare Income and Expenditure Account.

Receipts Rs. Payments Rs.

To Balance b/d 1,200 By Investments 10,000

To Subscriptions 15,300 By Sports Equipment 3,500

To Sale of Newspaper 300 By Rent 1,000

To Donation for buildings 10,100 By cost of entertainment 10,100

To Sale of Furniture 600 By Mis Expenses 800

By Balance c/d 2,100

27,500 27,500

F–5062

5

Investments consisted of 4% Govt. loan and were

purchased on 1.1.2017. subscription includes Rs. 700 for

2016 and Rs. 200 for 2018. Subscription for 2017 still

receivable were Rs.l,500 but of these Rs. 200 were

considered doubtful.

AÀmμõ QÍõ¤ß 2017 B® BskUPõÚ ö£ÖuÀ ö\¾zuÀ

PnUQ¼¸¢x Á¸Áõ´ ö\»ÂÚ PnUøP u¯õ›UP.

ö£ÖuÀPÒ ¹. ö\¾zuÀPÒ ¹.

C¸¨¦ Q/öPõ 1,200 •u½kPÒ 10,000

\¢uõ 15,300 ÂøÍ¯õmk \õuõÚ[PÒ 3,500

ö\´vzuõÒ ÂØÓx 300 ÁõhøP 1,000

PmihzvØPõÚ |ßöPõøh 10,100 ÷PÎUøP ö\»Ä 10,100

AøÓP»ß ÂØÓx 600 ]À»øÓ ö\»ÄPÒ 800

C¸¨¦ Q/C 2,100

27,500 27,500

1.1.2017À Áõ[Q¯ 4 \uÃu Aμ_ Phß •u½kPÍõP EÒÍx.

CÆÁõskUPõÚ \¢uõÂÀ 2016ØS›¯x ¹. 700® ©ØÖ®

2018ØS›¯x ¹. 200 BS®. 2017US›¯ ¹. 1,500UPõÚ

\¢uõ CxÁøμ ö£Ó£hÂÀø» CvÀ ¹. 200

\¢÷uPzvØS›¯uõP P¸u¨£kQÓx.

18. Describe the limitations of self balancing system.

uõ÷Ú \›Pmk® •øÓ°ß SøÓ£õkPøÍ ÂÁ›.

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6

19. From the following facts you are required to calculate total sales

Rs.

Bills Receivable (Opening) 23,400

Debtors (Opening) 92,400

Bills Receivable enchased 62,700

Cash receivable from Debtors 2,10,000

Bad debts 8,400

Return inward 26,100

Bills receivable dishonored 5,400

Bills receivable (closing) 18,000

Debtors (Closing) 76,500

Cash sales 1,22,700

¤ßÁ¸® ÂÁμ[PÎ¼¸¢x ö©õzu ÂØ£øÚø¯ }Âº PshÔP.

¹.

ö£ÖÁuØS›¯ ©õØÖa^mkPÒ(öuõhUP®) 23,400

PhÚõÎ (öuõhUP®) 92,400

ö£õÖÁuØS›¯ ©õØÖ^mk £n©õUP¨£mhx 62,700

PhÚõÎ°hª¸¢x ö£Ó ÷Ási¯ öμõUP® 2,10,000

ÁμõhUPhß 8,400

EÒv¸¨£® 26,100

AÁ©vUP¨£mh ö£ÖÁuØS›¯ ©õØÖa ^mk 5,400

ö£ÖÁuØS›¯ ©õØÖa^mkPÒ (CÖv) 18,000

PhÚõÎ (CÖv) 76,500

öμõUP ÂØ£øÚ 1,22,700

F–5062

7

20. A second had machine was purchased on 1.1.2014 for Rs. 40,000 and repair charges amounted to Rs. 6,000. It was installed at a cost of Rs. 4,000. On 1st July, 2015 another machine was purchased for Rs. 26,000. On 1st July 2016 the first machine was sold for Rs. 30,000 and on the same date a new machine was bought for Rs. 25,000. Prepare Machinery Account for 3 years assuming the rate of depreciation is 10% P.a. under Straight Line method and the amounts are closed on every 31st December.

1.1.2014 À ¹. 40,000zvØS £øÇ¯ C¯¢vμ® Áõ[Q¯x ©ØÖ® ¹. 6,000 £Ê£õº¨¦ ö\»ÂØS® ¹. 4,000 ö£õ¸zxu¾US® ö\»Âh¨£mhx. 01 áúø» 2015 AßÖ ¹. 26,000zvØS ©ØöÓõ¸ C¯¢vμ® Áõ[P¨£mhx.01 áúø» 2016À •u»ÁõuõP Áõ[P¨£mh C¯¢vμ® ¹. 30,000zvØS ÂØUP¨£mhx . A÷u |õÒ ¹. 25,000 ¦v¯ C¯¢vμ® Áõ[Q¯x. 10 \uÃu ÷|º÷Põmk •øÓ ÷u´©õÚ •øÓ°À JÆöÁõ¸ Bsk® 31 i\®£›À PnUS •i¨£uõP öPõsk ‰ßÖ BskPÐUS›¯ C¯¢vμ PnUøP u¯õ›UP.

————————

f–3516 sub. code 7bcoe2b supplementary / improvement

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