Nalanda Open University Annual Examination - 2012 B. Com (Honours), Part-I Paper-I (Financial Accounting) Time: 3.00 Hrs. Full Marks: 80 Answer any Five Questions. All questions carry equal marks. fdUgha ik¡p iz'uks a ds mÙkj fyf[k, fdUgha ik¡p iz'uks a ds mÙkj fyf[k, fdUgha ik¡p iz'uks a ds mÙkj fyf[k, fdUgha ik¡p iz'uks a ds mÙkj fyf[k, A lHkh iz'uks a ds A lHkh iz'uks a ds A lHkh iz'uks a ds A lHkh iz'uks a ds va d leku va d leku va d leku va d leku gS a A gS a A gS a A gS a A 1. What are the differences between Receipt and payment Account and Income and Expenditure Account? iz kfIr Hkqxrku [kkrk ,oe~ vk;&O;; [kkrk es a D;k vUrj gS\ 2. Who are preferential creditors according to presidency Towns Insolvency Act and provincial Insolvency Act? Describe. is zflMsUlh VkmUl fnokyk vf/kfu;e rFkk iz kUrh; fnokyk vf/kfu;e ds vuqlkj iw okZf/kdkj ys unkj dkS u&dkS u gS a\ o.kZ u djs a A 3. What do you mean by hire purchase system? What Journal Entries are passed under this system in the books of purchaser and vendor? fdjk;k&Ø;&i)fr ls vki d;k le>rs gS a\ bl i)fr ds vUrxZr Øsrk ,oe~ foØsrk dh iqLrdks a es a tuZ y dh dkS u lh izfof"V;k¡ dh tkrh gS a\ 4. Write short Notes on any two of the following. fuEukafdr es a ls fdUgha nks ij fVIi.kh fy[ks a A (a) Accounting conventions ys[kka du izFkk,¡ (b) Receipt and payment Account iz kfIr ,oe~ Hkqxrku [kkrk (c) Minimum Rent or Dead Rent U;w ure fdjk;k (d) Shortworking and its Recoupment y?kq dk;Z jkf'k ,oe~ mldh izfriwfrZ 5. What do you understand by Single entry system? What are its characteristics? How does it differ from Double entry system? bdgjh izfof"V iz.kkyh ls vki D;k le>rs gS a\ bldh fo'ks "krk,¡ D;k gS a\ nksgjh izfof"V iz.kkyh ls ;g fdl iz dkj fHkUu gS\ 6. Ravi kumar purchased a truck of Rs 8 lakhs on 1st Jan 2006 from Tata Motor co. under instalment system. Rs 2 Lakhs were paid on the date of agreement and the remaining amount was paid in three equal annual instalments plus interest @5% p.a. Depreciation was charged at 10% p.a. on diminishing balance method. Pass Journal Entries in the book of Rvikumar and prepare Tata Motor Co.'s Account and Truck Account. jfodqekj fdLr Hk qxrku i)fr ds vUrx Zr 8 yk[k :i;s dk ,d Vª d 01 tuojh 2006 dk s VkVk ek sVj dEiuh ls Ø; fd;k A vuqca/k dh frfFk ij mlus 2 yk[k :i; s dk Hk qxrku dj fn;k A 'k s "k jkf'k rhu cjkcj okf"k Z d fdLrk s a e s a 5% C;kt tk sM + dj Hk qxrku dh xb Z A Vª d ij 10% i zfro"k Z dh nj l s Øekxr g ª kl i)fr ds vk/kkj ij g ª kl dkVk x;k A jfodqekj dh i qLrd e s a tu Z y dh i zfof"V;k ¡ dj s a rFkk VkVk ek sVj dk [kkrk vk Sj V ª d [kkrk cuko s a A 7. Bengal Colliery Co. took lease of a mine for 20 years on 1st Jan 2004. The rate of royalty was Rs10 per ton and the minimum rent was fixed at Rs.50,000. Shortworking Could be recouped in the following two years. Output was as follows:- caxky dk sfy;jh dEiuh u s 01 tuojh 2004 dk s 20 o"kk s Z a ds fy, ,d [kku iV~V s ij fy;k A vf/kdkj 'k qYd dh nj 10:i; s i zfrVu g S vk Sj U; w ure fdjk;k 50]000:Œ r; fd;k x;k A y?k q dk;Z jkf'k dk s vxys nk s o"kk s Z a e s a vifyf[kr dju s dh O;oLFkk dh xb Z A mRiknu bl i z dkj Fk s%& 2004 - 4000 tons ¼Vu½ 2005 - 5000 tons ¼Vu½ 2006 - 6000 tons ¼Vu½ 2007 - 3000 tons ¼Vu½ 2008 - 6000 tons ¼Vu½ Pass Journal Entries in the book of colliery co. dksfy;jh dEiuh dh iqLrd es a tuZ y dh izfof"V;k¡ djs a A 8. Anil and Ratan are partners of a firm sharing profits and losses in the ratio of 3:2. Their Balance sheet on 31st December 2009 stood as follows. vfuy vkSj jru fdlh QeZ ds lk>snkj gS a A os 3%2 ds vuqikr esa ykHk&gkfu dk foHkktu djrs gS a A 31 fnlEcj 2009 dks mudk fpV~Bk vxz kafdr Fkk A P.T.O
Transcript
Nalanda Open University Annual Examination - 2012 B. Com (Honours), Part-I
Paper-I (Financial Accounting) Time: 3.00 Hrs. Full Marks: 80
Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A 1. What are the differences between Receipt and payment Account and Income and Expenditure Account? izkfIr Hkqxrku [kkrk ,oe~ vk;&O;; [kkrk esa D;k vUrj gS\ 2. Who are preferential creditors according to presidency Towns Insolvency Act and provincial
4. Write short Notes on any two of the following. fuEukafdr esa ls fdUgha nks ij fVIi.kh fy[ksa A (a) Accounting conventions ys[kkadu izFkk,¡ (b) Receipt and payment Account izkfIr ,oe~ Hkqxrku [kkrk (c) Minimum Rent or Dead Rent U;wure fdjk;k (d) Shortworking and its Recoupment y?kq dk;Z jkf'k ,oe~ mldh izfriwfrZ 5. What do you understand by Single entry system? What are its characteristics? How does it
differ from Double entry system? bdgjh izfof"V iz.kkyh ls vki D;k le>rs gSa\ bldh fo'ks"krk,¡ D;k gSa\ nksgjh izfof"V iz.kkyh
ls ;g fdl izdkj fHkUu gS\ 6. Ravi kumar purchased a truck of Rs 8 lakhs on 1st Jan 2006 from Tata Motor co. under instalment
system. Rs 2 Lakhs were paid on the date of agreement and the remaining amount was paid in three equal annual instalments plus interest @5% p.a. Depreciation was charged at 10% p.a. on diminishing balance method.
Pass Journal Entries in the book of Rvikumar and prepare Tata Motor Co.'s Account and Truck Account.
jfodqekj fdLr Hkqxrku i)fr ds vUrxZr 8 yk[k :i;s dk ,d Vªd 01 tuojh 2006 dks VkVk eksVj dEiuh ls Ø; fd;k A vuqca/k dh frfFk ij mlus 2 yk[k :i;s dk Hkqxrku dj fn;k A 'ks"k jkf'k rhu cjkcj okf"kZd fdLrksa esa 5% C;kt tksM+dj Hkqxrku dh xbZ A Vªd ij 10% izfro"kZ dh nj ls Øekxr gªkl i)fr ds vk/kkj ij gªkl dkVk x;k A jfodqekj dh iqLrd esa tuZy dh izfof"V;k¡ djsa rFkk VkVk eksVj dk [kkrk vkSj Vªd [kkrk cukosa A
7. Bengal Colliery Co. took lease of a mine for 20 years on 1st Jan 2004. The rate of royalty was Rs10 per ton and the minimum rent was fixed at Rs.50,000. Shortworking Could be recouped in the following two years. Output was as follows:-
caxky dksfy;jh dEiuh us 01 tuojh 2004 dks 20 o"kksZa ds fy, ,d [kku iV~Vs ij fy;k A vf/kdkj 'kqYd dh nj 10:i;s izfrVu gS vkSj U;wure fdjk;k 50]000:Πr; fd;k x;k A y?kqdk;Z jkf'k dks vxys nks o"kksZa esa vifyf[kr djus dh O;oLFkk dh xbZ A mRiknu bl izdkj Fks%&
2004 - 4000 tons ¼Vu½ 2005 - 5000 tons ¼Vu½ 2006 - 6000 tons ¼Vu½ 2007 - 3000 tons ¼Vu½ 2008 - 6000 tons ¼Vu½ Pass Journal Entries in the book of colliery co. dksfy;jh dEiuh dh iqLrd esa tuZy dh izfof"V;k¡ djsa A
8. Anil and Ratan are partners of a firm sharing profits and losses in the ratio of 3:2. Their Balance sheet on 31st December 2009 stood as follows. vfuy vkSj jru fdlh QeZ ds lk>snkj gSa A os 3%2 ds vuqikr esa ykHk&gkfu dk foHkktu
djrs gSa A 31 fnlEcj 2009 dks mudk fpV~Bk vxzkafdr Fkk A P.T.O
Capital and liabilities Amount Rs. Assets Amount Rs. Capital:
Anil
Ratan
30,000
20,000
Plant & Machinery 30,000
Reserve 4,200 Buildings 40,000
Creditors 20,000 Debtors 10,000
Bills payable 10,000 Bills Receivable 10,000
Bank overdraft 10,000 Cash 4,200
94,200 94,200
Partners decided to dissolve the firm. Anil took over plant and machinery for Rs.24,000 and Ratan took over building for Rs.36,000. Other assets realised the following amounts: Debtors Rs.9,000 and Bills Receivable Rs 8,000. Creditors and Bills payable were paid at 5% discount and Bank overdraft was paid in full. Realisation expense amounted to Rs 750. Partners are required to bring cash for the debit balance of Capital account and are to be paid cash for the credit balance of Capital Account. Prepare Realisation Account, partner's Capital Account and cash Account in the book of the firm.
lk>snkjksa us QeZ dks fo?kfVr djus dk fu.kZ; fy;k vfuy us e'khu ,oa ;a= 24]000:Œ esa ys fy;k A jru 36000 :Œ ds ewY; ij Hkou ys fy;k vU; lEifÙk;ksa esa ls olwyh bl izdkj gqbZ% nsunkj ls 9000:ŒvkSj izkI; fcy ls 8000:Œ A ysunkjksa vkSj ns; fcy dk Hkqxrku 5% dVkSrh ij fd;k x;k] tcfd cSad vf/kfod"kZ dk iw.kZ Hkqxrku dj fn;k x;k A olwyh O;; 750:Œ gq, A lk>snkj vius iw¡th [kkrs dh deh ¼uke'ks"k½ udn ykrs gSa vkSj iw¡th [kkrs ds tek 'ks"k dk mUgsa udn Hkqxrku fd;k tkrk gS A QeZ dh iqLrd esa olwyh [kkrk] lk>snkjksa dk iwath [kkrk vkSj jksdM+ [kkrk cukb, A
9. Amarnath filed insolvency petition on 30th June 2010. Balances of his books were the following:-
30 twu 2010 dks vejukFk us fnokfy;k dk vkosnu fn;k A mldh iqLrdksa ds 'ks"k fuEu Fks%& Rs. Cash in hand 150 Furniture 3750 (Estimated value 1200) Stock 27,000 (Estimated value 18000) Debtors (Good) 15,000 Doubtful 30,000 (Estimated value 50%) Bad 30,000 Bank overdraft 18,000 Capital 24,900 Creditors 30,000 Bills Payable 33,000
Liability on Bills Discounted ¼cV~Vk djk;s fcyksa ij nkf;Ro½ &7500:Œ Contingent liability ¼laHkkO; nkf;Ro½ &1500:Œ Preferential creditors included in Sundry creditors ¼iwokZf/kdkj ysunkj tks fofo/k ysunkjksa esa
'kfey gSa½ &750:Œ Prepare statement of Affairs and Deficiency Account. fLFkfr fooj.k rFkk deh [kkrk cukb, A
10. Bansal of Agra has a branch in Bhopal. Prepare Bhopal branch Account in the books of Bansal from the following particulars:
vkxjk ds caly dh 'kk[kk Hkksiky esa gS A fuEukafdr fooj.k ls caly dh iqLrdksa esa 'kk[kk [kkrk cukb, %
Rs.
Opening Stock ¼izkjfEHkd LVkWd½ 01-01-2008 8]000 Goods supplied to Branch ¼'kk[kk dks eky Hkstk½ 80]000 Expenses paid by Head office : eq[; dk;Zky; }kjk Hkqxrku fd;s x;s O;; %
Cash sales by branch ¼'kk[kk }kjk udn fcØh½ 1]10]000 Petty cash on 31st Dec.2008 ¼[kqnjk jksdM+ 31 fnlEcj]2008½ 500 Closing Stock on 31st Dec.2008 ¼vfUre LVkWd 31 fnlEcj]2008½ 3]000
���
Nalanda Open University Annual Examination - 2012 B. Com (Honours), Part-I
Paper-II (Auditing) Time: 3.00 Hrs. Full Marks: 80
Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A 1. Define auditing and explain different kinds of auditing. vads"k.k dh ifjHkk"kk nhft, rFkk fofHkUu izdkj ds vads{k.k dh O;k[;k dhft, A 2. What is Vouching ? How vouching of cash transaction are made ? izek.ku D;k gS \ jksdM+ ysu&nsuksa dk izek.ku fdl izdkj fd;k tkrk gS \ 3. What do you understand by internal audit ? How does it differ from internal check ? vkarfjd vads{k.k ls vki D;k le>rs gSa \ vkarfjd tkap ls ;g fdl izdkj fHkUu gS \ 4. Describe main methods of charging depreciation. What is the duty of an auditor in this respect. gªkl dkVus dh izeq[k fof/k;ksa dk o.kZu dhft, A bl lEcU/k esa ,d vads{kd ds D;k
dÙkZO; gSa \ 5. Differentiate capital expenditure and revenue expenditue and throw light on the duty of an
auditor in this connection. iw¡thxr ,oa vk;xr O;; ds chp vUrj fdft, rFkk bl lEcU/k esa vads{kd ds dÙkZO;
ij izdk'k Mkfy, A 6. "An auditor is like a watchdog and not a blood hound". Discuss this statement. ^^,d vads{kd j[kokyh djus okys dqÙks ds leku gS] u fd [kwu ds I;kls dqÙks ds
leku A** bl dFku dh foospuk dhft, A 7. What should be the qualification of a company auditor ? Describe different methods of his
dk o.kZu dhft, A 8. What is verification ? How does it differ from valuation ? lR;kiu D;k gS \ ewY;kadu ls ;g fdl izdkj fHkUu gS \ 9. What is Audit Report ? Mention its subject matter or contents. vads{k.k izfrosnu D;k gS \ bldh fo"k;&lkexzh dk mYys[k dhft, A 10. Write notes on any two of the following :– fuEukafdr esa ls fdUgha nksnksnksnks ij fVIi.kh fyf[k, %& (a) Investigation ¼vuqla/kku½ (b) Routine Checking ¼uSR;d tk¡p½ (c) Audit Programme ¼vads{k.k dk;ZØe½
���
Nalanda Open University Annual Examination - 2012 B. Com (Subsidiary), Part-I
Paper-I (Business Organisation) Time: 3.00 Hrs. Full Marks: 80
Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A 1. Define management and throw light on its importance. izca/k dh ifjHkk"kk nhft, rFkk blds egÙo ij izdk'k Mkfy, A 2. Define partnership business. How does it differ from Sole Trade ? lk>snkjh O;olk; dh ifjHkk"kk nhft, A ,dkdh O;kikj ls ;g fdl izdkj fHkUu gS \ 3. Describe the merits and demerits of Joint Stock Company. la;qDr iw¡th okyh dEiuh ds xq.k&nks"kksa dk o.kZu dhft, A 4. What is Departmental Store ? Describe its merits and demerits. foHkkxh; HkaMkj D;k gS \ blds xq.k&nks"kksa dk o.kZu dhft, A 5. What do you mean by Combination ? Explain its different forms. la;kstu ls vkidk D;k rkRi;Z gS \ blds fofHkUu Lo:iksa dh O;k[;k dhft, A 6. What is rationalisation ? How does it differ from Scientific Management ? foosdhdj.k D;k gS \ oSKkfud izca/k ls ;g fdl izdkj fHkUu gS \ 7. What is Scientific Management ? Discuss its merits and demerits. oSKkfud izca/k D;k gS \ blds xq.k&nks"kksa dh foospuk dhft, A 8. What is Stock Exchange ? Describe its functions. LdU/k foif.k D;k gS \ blds dk;ksZa dk o.kZu dhft, A 9. Describe various sources of Industrial Finance in brief. vkS|ksfxd foÙk ds fofHkUu lzksrksa dk la{ksi esa o.kZu dhft, A 10. Write notes on any two of the following :– fuEukafdr esa ls fdUgha nksnksnksnks ij fVIi.kh fyf[k, %& (a) Multiple Shops ¼cgqla[;d nqdkusa½ (b) Optimum Size of Business Unit ¼O;kolkf;d bdkbZ dk vuqdwyre vkdkj½ (c) Board of Directors of a Company ¼dEiuh dk lapkyd eaMy½
���
Nalanda Open University Annual Examination - 2012 B. Com (Subsidiary), Part-I
Paper-II (Principles of Economics) Time: 3.00 Hrs. Full Marks: 80
Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A 1. "Economics is the study of material Welfare." Discuss this statement. ßvFkZ'kkL= HkkSfrd dY;k.k dk 'kkL= gS AÞ bl dFku dh foospuk dhft, A 2. "Economic Laws are hypothetical." Discuss. ßvkfFkZd fu;e dkYifud gksrs gSa AÞ foospuk dhft, A 3. Define marginal utility and total utility. What is the relationship between the two? lhekar mi;ksfxrk ,oa dqy mi;ksfxrk dks ifjHkkf"kr dhft, A nksuksa ds chp D;k lEcU/k
gS\ 4. What is elasticity of demand? What are its various types? ekax dh yksp D;k gS\ ;g fdrus izdkj dh gksrh gS\ 5. What do you mean by perfect competition market? Explain its characteristics. iw.kZ izfr;ksfxerk cktkj ls vki D;k le>rs gSa\ bldh fo'ks"krkvksa dh O;k[;k dhft, A 6. Explain the effects of time factor on price determination. ewY; fu/kkZj.k esa le; rRo ds izHkkoksa dh O;k[;k dhft, A 7. Discuss the law of diminishing returns. Is it applicable to only agriculture? Øekxr mRifÙk gªkl fu;e dh foospuk dhft, A D;k ;g dsoy d̀f"k ij ykxw gksrk gS\ 8. What are the differences between money–wages and real–wages? Describe the factors affecting
real wages. udn etnwjh ,oea okLrfod etnwjh esa D;k vUrj gS\ okLrfod etnwjh dks izHkkfor
djus okys dkjdksa dk o.kZu dhft, A 9. Examine critically the liquidity preference theory of interest. C;kt ds rjyrk vf/keku fl)kar dk vkykspukRed ijh{k.k dhft, A 10. Explain any one theory of profit. ykHk ds fdlh ,d fl)kar dh O;k[;k dhft, A
���
Nalanda Open University Annual Exam-2012,
Bachelor of Commerce, Hons, Part-II Paper-III [Specialized Accounting ¼fof'k"Vhd̀r ys[kkadu½]
Time: 3Hrs Full Marks: 80/70 Answer any five questions. All questions are of equal value. fdUgha ik¡p iz'uksa dk mÙkj nsa A lHkh iz'uksa ds vad leku gSa AfdUgha ik¡p iz'uksa dk mÙkj nsa A lHkh iz'uksa ds vad leku gSa AfdUgha ik¡p iz'uksa dk mÙkj nsa A lHkh iz'uksa ds vad leku gSa AfdUgha ik¡p iz'uksa dk mÙkj nsa A lHkh iz'uksa ds vad leku gSa A
What is integration? what are its objective? How does it differ from absorption? 2- fuLrkjd D;k gS\ blds dk;ksZa dk o.kZu djsa A
Who is a liquidator? Describe his functions. 3- ,d dEiuh ds vkfFkZd fpV~Bk dk uewuk nsa A Give a specimen of a company's Balance sheet. 4- fuEukafdr esa ls fdUgha nks ij fVIi.kh fy[ksa A
Write notes on any two of the following:
¼v½ vYier/kkjh va'k/kkjh (Minority Shareholders)
¼c½ vlekIr tksf[ke ds fy, lafpfr (Reserve for unex0pired risk)
¼l½ YkkHk&gkfu [kkrk rFkk ykHk&gkfu fu;kstu [kkrk (Profit and loss Account and Profit and
Loss Appropriation Account) 5- fLFkfr fooj.k ls vki D;k le>rs gSa\ vkfFkZd fpV~Bk ls ;g fdl izdkj fHkUu gS\ What do you understand by statement of affairs? Howe does it differ from Balance sheet? 6- x fyfeVsM dh iw¡th fuEu izdkj Fkh% ¼v½ 3]000 'A' lerk va'k ftlesa izR;sd va'k 100: dk Fkk vkSj ftl ij 85 :Œ izfr va'k pqdrk Fks A ¼c½ 1]000 'B' lerk va'k ftuesa izR;sd 100 :Œ dk Fkk mlij 80 :Œ izfr va'k pqdrk Fks A ¼l½ 100 :Œ okys 1]000 iwokZf/kdkj va'k iw.kZ nÙk Fks A ¼;s va'k dEiuh ds ik"kZn vUrfuZ;e ds vLUrxZr iw¡th ij iwokZf/kdkj j[krs gSa A½ fofo/k ysunkj 76]500 :Œ ds Fks A buesa 2]500 :Œ fuLrkjd dk ikfjJfed 'kkfey Fkk A fuLrkjd us 'B' lerk va'kksa ij izfr va'k 20 :Œ] tks 'ks"k Fks( dh ;kpuk dh ftldk iw.kZ :i ls Hkqxrku dj fn;k x;k A lEifÙk;ksa ls 1]91]000 :Œ izkIr gq, A 15 :Œ izfr va'k dh ;kpuk
va'kr% pqdrk 'A' lerk va'kksa ij dh x;h A 100 va'kksa ds vfrfjDr lcdk Hkqxrku izkIr gks x;k A fuLrkjd dk vfUre fooj.k [kkrk cukb, A The Capital of x Ltd. was as follows: (a) 3,000 'A' Equity shares of Rs.100 each, Rs.85 per share paid
up. (b) 1,000 'B' Equity shares of Rs.100 each Rs.80 pre share paid-up. (c) 1,000 preference shares
of Rs.100 each fully paid (these shares under the articles of Association have preference as to capital).
The various creditors amounted to Rs.76,500 including the Liquidator's remuneration of Rs.2,500. The liquidator made a call of the remaining Rs.20 per shares on the 'B' Equity shares which
was paid in full. Assets realized Rs.1,91,00.
A call of Rs.15 per share on party-paid 'A' Equity shares was made. This was paid in full with the exception of 100 shares, prepare liquidator's final statement of Accounts.
7- 1 tuojh] 2007 dks ,pŒfyŒ us ,lŒ fyfeVsM ds lHkh va'k ys fy;s A nksuksa dEifu;kssa ds 31 ekpZ] 2007 dks fpV~Bs fuEu izdkj gS% H Ltd. acquired all the shares in S Ltd. on 1st jan,2007 and the Balance sheets of the two companies
on 31st March 2007 were as under:
,pΠfyΠH.Ltd.
,lΠfyΠS.Ltd.
,pΠfyΠH.Ltd.
,lΠfyΠS.Ltd.
va'k iw¡th Share Capital
50]000 30]000 fofo/k lEifÙk;k¡ Sundry Assets
65]000 70]000
lkekU; lap; (01.04.2006) General Reserve (01.04.2006)
20]000 15]000 ,pΠfyΠesa dqy va'k ykxr Share in S Ltd. at Cost.
50]000
ykHk&gkfu [kkrk Profit & loss A/c
25]00 10]000
Yksunkj (Creditors)
20]000 15]000
:Π(Rs.) 1]15]000 70]000 1]15]000 70]000
01-04-2006 dks ,lŒfyŒ esa 3]000 :Œ dk ykHk 'ks"k Fkk A iwjs o"kZ ,lŒ fyŒ esa ykHk leku nj ls vftZr fd;k x;k A 31 ekpZ 2007 dk fefJr fpV~Bk cukb, A The profit and loss A/c of S Ltd., had a credit balance of Rs.3,000 on 01.04.2006. The profit of S. Ltd.
was earned evenly through out the year. prepare consolidated B/S as on 31st march, 2007. 8- ^v* dEiuh fyΠrFkk ^c* dEiuh fyΠdk 30 flrEcj] 2007 dks fuEuor fpV~Bk Fkk A The following were the Balance sheets of A co. Ltd. And B. com. Ltd. as on 30th September, 2007.
v dEiuh fyΠ(A co. Ltd.)
^ch* dEiuh fyfe0 (B Co. Ltd.)
nksuksa mi;ZqDr dEiuh 1 vDVwcj 2007 dks vkil esa feydj ,d ubZ daiuh ^l* fy0 cukrh gS tks fd nksuksa dEifu;ksa ds leLr lEifÙk ,oa nkf;Roksa dks ysrh gS A Ø; ewY; dk fu/kkZj.k 6]61]500 :0 o 3]15]000 :0 Øe'k% ^v* dEiuh fy0 rFkk ^ch* dEiuh fy0 ds fy, fu/kkZfjr gqvk A Ø; ewY; dk Hkqxrku 10:0 okys iw.kZnÙk lerk va'kksa esa fd;k x;k A ^v* d- fy0 o ^c* d- fy0 dh iqLrdksa dks cUn djus ds fy, tuZu dh vko';d izfof"V;ka djsa rFkk ^l* d- fy0 dk 1 vDVwcj 2007 dks izkjfEHkd fpB~Vk rS;kj djsa A ^l* d- fy0 dh vf/kd̀r iwath 10 :0 okys 2]00]000 lerk va'k gS A The two Companies A Ltd. and B. Ltd. amalgamate on 1st october, 2007 and form a new company 'C'
Co. Ltd. which takes over all the assets and liabilities of both companies. The purchase consideration is agreed at Rs. 6,61,500 and Rs. 3,15,000 for 'A' Ltd. Co. and 'B' Ltd. Co. respectively. The purchase
Liabilities Rs.
(Amount) Assets
Rs.
(Amount)
Share Capital 50,000 shares of Rs.10 each.
va'k iw¡th 50]000 va'k 10:Œ okys
50,00,000 Building ¼Hkou½ 1,50,000
General Reserve(lkekU; lap;) 1,70,000 Machinery ¼lU;a=½
5,50,000
Profit & Loss A/c(ykHk&gkfu [kkrk) 30,000 Stock jgfr;k
consideration is paid in equity shares of Rs. 10 each pass journal entries to close the books of 'A' Co.
Ltd. and 'B' Co. Ltd. and prepare opening Balance sheet in the books of 'C' Co. Ltd. as on 1st October 2007. The authorised capital of 'C' Co. Ltd. is 2,00,000 equity shares of Rs. 10 each.
9- fuEukafdr fooj.k ls vfXu chdk jsosU;w [kkrk 31 ekpZ 2008 dks lekIr gksus okys o"kZ ds fy, cukb,% From the following particulars prepare Fire Insurance Revenue Account for the year ending at 31st
o"kZ ds vUr esa 'kq) izhfe;e dk 50% vlekIr tksf[ke ds fy, O;oLFkk dhft, A Make provision against, unexpired risk at the end of the year at 50% of Net Premium. 10- fuEukafdr lwpukvksa ls dke'kZey cSad fy0 dk ykHk&gkfu ys[kk 31 ekpZ] 2008 dks lekIr gksus okys o"kZ
ds fy, cukb, A izfrHkwfr;ksa ij gkfu ds fy, izko/kku 50]000 :- djksa ds fy, izko/kku 1]00]000 :- vkSj v'kks/; _.kksa ds fy, izko/kku 51]000 :- dfj, A Hkquk, gq, fcyks ij vlekIr dVkSrh 31]100 :- gS A
From the following informations prepare profit & loss account of commercial bank ltd. for the year ending. 31st March, 2008 provision for loss on securities Rs. 50,000 for taxation Rs. 1,00,000 and for
bad debts Rs. 51,000. Rebate on Bills discounted is Rs. 31,100. C;kt izkIr fd;k Interest Received 1,10,90,155
fu{ksiksa ij C;kt Interest on Deposits 72,70,605
deh'ku izkIr fd;k Commission Received 22,27,344
nykyh ¼ØsfMV½ [Brokerage (Credit)] 3,10,292
_.kksa ij fn;k x;k C;kt Interest on Borrowings 10,05,100
deZpkfj;ksa dk osru Salaries of Employees 32,89,224 deZpkfj;ksa dk fn;k x;k HkÙkk Allowances to Employees 19,88,887
fdjk;k Rent 4,80,605
jks'kuh] vkfn Lighting, etc 40,595
dVkSrh Discount 60,10,111
fdjk;k¼ØsfMV½ [Rent(Credit)] 1,55,398 chek Insurance 1,50,405
fofo/k izkfIr;ka Miscellaneous Receipts 2,56,280 cSad lEifÙk ij gªkl Depreciation on Bank's Property 30,115 cSad lEifÙk dh ejEer Repairs of Bank's Property 2,200
ldjdkjh izfrHkwfr;ksa dh fcØh ls gkfu Loss on sale on Govt. securities 1,02,254 fofo/k O;; Miscellaneous Expenses 5,84,314 dj Tax 1,05,090
���
NALANDA OPEN UNIVERSITY Annual Exam, 2012
B. Com. (Hons.) Part-II Paper-IV (Business Law)
Time: 3Hrs. Full Marks: 80 (For Current Batch)
Full Marks: 70 (For Old Batch)
fdUgha ikWap iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa AfdUgha ikWap iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa AfdUgha ikWap iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa AfdUgha ikWap iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa A Answer any five questions. All questions carry equal marks.
gSa\ What do you understand by competency to make contract? Who are not competent to make contract?
2- ,tsUlh ds lt̀u dh fofHkUu fof/k;ksa dk o.kZu djsa A Describe different methods of creation of agency. 3- lkoZtfud okgd ds :i esa jsyos ds vf/kdkjksa vkSj dÙkZO;ksa dk o.kZu djsa A Describe the rights and duties of Railway as a public carrier. 4- lk>snkjh lays[k dk D;k vFkZ gS\ bldh fo"k;&lkexzh dk mYys[k djsa A What is meant by "partnership Deed"? Point out its contents. 5- izfrQy D;k gS\ bldh fo'ks"krkvksa dh O;k[;k djsa A D;k izfrQy ds fcuk vuqca/k laHko gS\ What is consideration? Explain the characteristics of consideration. Is contract possible
without consideration? 6- fuEufyf[kr esa ls fdUgha nks nks nks nks ij fVIi.kh fy[ksa %& Write notes on any two of the following:- (a) oS/k mn~ns'; Lawful object (b) fodz; vkSj fodz; dk Bgjko Sales and Agreement to sell (c) mRihM+u Coercion 7- vnRr fodzsrk dkSu gS\ mlds vf/kdkjksa dk o.kZu djsa A Who is an unpaid seller? Describe his rights. 8- fnokyk D;k gS\ fnokyk ds dk;ksZa dh O;k[;k djsa A What is insolvency? Explain the acts of insolvency. 9- /kkjd vkSj ;Fkk fof/k/kkjh ls vki D;k le>rs gSa\ ;Fkk fof/k/kkjh ds vf/kdkjksa dk o.kZu
djsa A What do you understand by "holder" and "holder in due course"? Describe the rights of a
"holder in due course". 10- fxjoh D;k gS\ fxjoh j[kus okys vkSj fxjoh j[k ysus okys ds dRrZO;ksa ,oa vf/kdkjksa ij
izdk'k Mkysa A What is pledge? Throw light on the duties and rights of a pawner and pawnee.
� � �
NALANDA OPEN UNIVERSITY Annual Exam, 2012
B. Com. (Subsidiary.) Part-II Paper-III (Planning and Economic Development of India)
Time: 3Hrs. Full Marks: 80 (For Current Batch)
Full Marks: 70 (For Old Batch)
fdUgha ikWap iz'uksa dk mRrj nsa A lHkhfdUgha ikWap iz'uksa dk mRrj nsa A lHkhfdUgha ikWap iz'uksa dk mRrj nsa A lHkhfdUgha ikWap iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa A iz'uksa ds vad leku gSa A iz'uksa ds vad leku gSa A iz'uksa ds vad leku gSa A Answer any five questions. All questions carry equal marks.
1- ,d v)Zfodflr ns'k ds vkfFkZd fodkl dh ck/kk,¡ D;k jgh gSa \ bUgsa nwj djus ds mik; crkosa A What have been the obstacles in the economic development of less-developed Countries ? Suggest remedies to remove these obstacles.
2- jk"Vªh; vk; dh vo/kkj.kk D;k gS \ bldh x.kuk fdl izdkj dh tkrh gS \ What is the concept of National Income ? How is it measured ?
3- Hkkjr esa tUe&nj m¡ph gksus ds D;k dkj.k gSa \ tula[;k fu;a=.k gsrq lq>ko nsa A bl laca/k esa Hkkjr ljdkj dh uhfr dk ijh{k.k dhft, A
What are the causes of high birth-rate in India ? Suggest measures for population control. Examine the policy of the Government of India in this connection.
4- Hkkjrh; Ñf"k dh mRikndrk esa lq/kkj gsrq fd, x, iz;klksa dk ewY;kadu dhft, rFkk lq/kkj gsrq lq>ko nhft, A
Evaluate the efforts made for the improvement of productivity of Indian Agriculture and suggest measures for reforms.
5- fuEufyf[kr esa ls fdUgha nks nks nks nks ij fVIi.kh fy[ksa %& Write notes on any two of the following:- (a) d'rdkjh i)fr (Tenancy System) (b) pdcanh (Consolidation of holdings) (c) lgdkjh Ñf"k (Co-operative farming)
6- tu&forj.k iz.kkyh ls vki D;k le>rs gSa \ Hkkjr esa blds nks"kksa dk o.kZu dhft, rFkk lq/kkj gsrq lq>ko nhft, A
What do you understand by Public Distribution System ? Describe its defects in India and suggest measures for improvement.
7- 1991 dh vkS|ksfxd uhfr dk ewY;kadu dhft, A Evaluate the industrial policy of 1991.
8- lkekftd lqj{kk ls vkidk D;k rkRi;Z gS \ blds mís';ksa dh O;k[;k dhft, A What do you mean by Social Security ? Explain its objectives.
9- Ñf"k foÙk ds izeq[k lzksrksa dk o.kZu dhft, A Describe the main sources of Agriculture Finance.
10- phuh m|ksx vFkokk lwrh oL= m|ksx dh orZeku fLFkfr ,oa leL;kvksa dk o.kZu dhft, A Describe the present position and problems of Sugar industry or cotton textile industry.
� � �
NALANDA OPEN UNIVERSITY Annual Exam, 2012
B. Com. (Subsidiary.) Part-II Paper-IV (Money and Banking)
Time: 3Hrs. Full Marks: 80 (For Current Batch)
Full Marks: 70 (For Old Batch)
fdUgha ik¡fdUgha ik¡fdUgha ik¡fdUgha ik¡p iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa p iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa p iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa p iz'uksa dk mRrj nsa A lHkh iz'uksa ds vad leku gSa AAAA Answer any five questions. All questions carry equal marks.
1- eqnzk fdrus izdkj ds gksrs gSa\ izR;sd dk o.kZu dhft, A What are the types of money? Describe each of them.
2- lwpdkad ls vki D;k le>rs gSa\ blds fuekZ.k esa dkSu&dkSu lh dfBukb;k¡ mRiUu gksrh gSa\ O;k[;k dhft, A
What do you understand by index number? What difficulties arise in its preparation? Explain.
What do you understand by Cambridge version of quantity theory of money? Is it an improvement over the theory given by Fisher?
4- eqnzk&LQhfr ,oe~ foLQhfr ds izHkkoksa dh rqyukRed foospuk dhft, A Discuss the comparative effects of inflation and deflation. 5- fofue; nj D;k gS\ blesa mPpkopu ds dkSu&dkSu ls dkj.k gSa\ mPpkopu ds izHkkoksa dh
O;k[;k dhft, A What is exchange rate? What are the causes of fluctuations in exchange rate? Explain the
effects of fluctuations in exchange rate.
6- cSad dh ifjHkk"kk nhft, A ;g fdrus izdkj dk gksrk gS\ izR;sd dk la{ksi esa o.kZu dhft, A Define Bank. What are its different kinds? Briefly describe each of them.
7- ,d O;kolkf;d cSad fdl izdkj lk[k dk l̀tu djrk gS\ lk[k l̀tu dh lhekvksa ij izdk'k Mkfy, A
How does a commercial bank create credit? Throw light on the limitations of credit creation.
8- Hkkjrh; fjtoZ cSad D;k gS\ ;g fdl izdkj Hkkjrh; cSafdax O;oLFkk dk fu;eu djrk gS\ What is Reserve Bank of India? How does is regulate the Indian Banking System.
9- 'kk[kk cSafdax vkSj ;wfuV cSafdax ls vki D;k le>rs gSa\ nksuksa ds xq.k&nks"kksa dk rqyukRed fo'ys"k.k dhft, A
What do you mean by branch banking and unit banking? Make a comparative analysis of the merits and demerits of both of them.
Nalanda Open University Annual Examination - 2012 B. Com (Honours), Part-III Paper-V (Cost Accounting)
Time: 3.00 Hrs. Full Marks: 80/70 Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A
1. Define Cost Accounting. How doest it differ from Financial Accounting? ykxr ys[kkadu dh ifjHkk"kk nhft, A foÙkh; ys[kkadu ls ;g fdl izdkj fHkUu gS\
2. Describe various methods of valuation of materials issued from store. Hk.Mkj ls fuxZfer lkexzh ds ewY;kadu dh fofHkUu fof/k;ksa dk o.kZu dhft, A
3. What are the causes of difference in profit shown by Cost Account and Financial Account? Give an example of Reconciliation Statement.
ykxr ys[kk vkSj foÙkh; ys[kk }kjk iznf'kZr ykHkksa esa vUrj ds dkSu&dkSu ls dkj.k gSa\ lek/kku fooj.k dk uewuk nhft, A
4. What are the essential features of a good wage payment system? Explain. ,d vPNh ikfjJfed Hkqxrku i)fr dh izeq[k ckrsa D;k gSa\ O;k[;k dhft, A
5. Write notes on any two of the following: fuEukafdr esa ls fdUgha nks ij fVIi.kh fyf[k,% (a) Calculation of Profit on Incomplete Contract viw.kZ Bsds ij ykHk dh x.kuk (b) Elements of Cost ykxr ds rRo (c) Overheads mifjO;;
6. What do you mean by production Account? Prepare a production Account With he help of imaginary figures.
mRiknu [kkrk ls vki D;k le>rs gSa\ dkYifud vadksa dh lgk;rk ls ,d mRiknu [kkrk rS;kj dhft, A
7. In a factory two grades of Pianos are manufactured. viz, Grade No.1 & Grade No.2. The cost of building 40 Pianos of which 20 are of Grade No.1 and the remainder of Grade No.2, is Rs. 80,000. Pianos of Grade No.1 Cost 55 per cent and Pianos of Grade No. 2 Cost 45 Per Cent of the total cost.
Ascertain the cost of each grade and add thereto 15 Per cent for Indirect expenses. Transport and space in the show-room cost Rs. 60 per Piano. Selling expenses and advertising are 15 Per cent on the selling Price. Which is Rs. 4,000 per Piano in the case of Grade No. 1 and Rs. 3,800 per piano in the case of Grade No.2. Write up a cost sheet, showing the percentage of Profit on total cost and selling price respectively on each Grade.
,d dkj[kkus esa nks xzsM ds fi;kuks xzsM 1 o xzsM 2 dk fuekZ.k gksrk gS A 40 fi;kuks ftlesa 20 xzsM 1 o 'ks"k xzsM 2 ds gSa] dh fuekZ.k ykxr 80]000 :0 gS A xszM 1 fi;kuks dh dqy ykxr 55% ykxr j[krs gSa o xzsM 2 fi;kuks dqy ykxr dk 45% ykxr j[krs gSa A
izR;sd xzsM ds fi;kuks dh ykxr dk fu/kkZj.k djsa vkSj mlesa 15% vizR;{k O;; ds tksM+ksa A 'kks:e rd HkkM+k o LFkku dh ykxr 60 :0 izfr fi;kuks gS A foØ; O;; o foKkiu foØ; ewY; dk 15% gS tks 4]000 :0 izfr fi;kuks xszM 1 o 3]800 :0 izfr fi;kuks xzsM 2 ds gSa A
izR;sd xzsM dk dqy ykxr ij ykHk dk izfr'kr o foØ; ewY; n'kkZrs gq, ykxr i= cukb, A
P.T.O
8. The undermentioned figures have been collected from the books of a company. Cost of materials Rs. 4,00,000, cost of labour Rs. 3,00,000, factory charges Rs. 1,50,000.
On the basis of the above figures, a work-order has been executed and the following expenses have been incurred there on.
Materials Rs. 10,000, labour Rs. 6,000. Factory overheads are based on direct wages. Administration, selling and distribution charges
are based on Factory Cost. Assuming that the factory overheads have gone up by 10% and other overhead expenses maintaining the same percentages and the Profit charged is 20% on total cost, find the total price of the Work-order.
mi;qZDr vkadM+ksa ds vk/kkj ij ,d dk;Z&vkns'k iwjk fd;k x;k gS vkSj ml ij fuEu O;; fd;s x;s gSa %
lkexzh 10]000 :0] Je 6]000 :0 A dkj[kkuk mifjO;; izR;{k ikfjJfed ij vk/kkfjr gSa A iz'kklu] fcØh o forj.k O;;
dkj[kkuk ifjO;; ij vk/kkfjr gSa A ;g ekurs gq, fd dkj[kkuk mifjO;; 10% ls Åij pys x;s gSa rFkk vU; mifjO;; igys tSls dh izfr'krksa esa gh gSa rFkk ykHk dqy ifjO;; ij 20% fn[kkuk gS] dk;Z&vkns'k dk ewY; Kkr dhft, A
9. Sri Ram commenced his contract on 1st january 2004. Prepare contract A/C from the following information:
Materials issued Rs. 60,000; wages 50% of material issued: Indirect expenses 25% of wages; Plant Rs 21,000; Materials worth Rs 2,000 were lost by fire and worth Rs 1,000 were stolen by thieves. Plant at site on 31st Dec., 2004 was Rs. 18,000. Cash received Rs. 1,20,000 which is 80% of work certified. Work uncertified Rs. 4,500. Total contract value is Rs. 2,00,000.
Jh jke us vius Bsdk dk;Z 1 tuojh] 2004 dks vkjEHk fd;k A fuEufyf[kr lwpuk ls Bsdk [kkrk cukb,%
lkexzh fuxZfer dh 60]000 :0( ikfjJfed fuxZfer lkexzh dk 50%( vizR;{k O;; ikfjJfed dk 25% IykaV 21]000 :0( A lkexzh 2]000 :0- dh vkx ls u"V gks x;h rFkk 1]000 :- dh pksjh pyh x;h A 31&12&2004 dks LFky ij Iyk.V 18]000 :0- dk Fkk A jksdM+ izkfIr jkf'k 1]20]000 :- gS tks fd izekf.kr dk;Z dh 80% gS A vizekf.kr dk;Z 4]500 :0 gS A Bsdk ewY; 2]00]000 :0- gS A
10. The costing department of G.R.S. Ltd. absorbs factory overhead @ 60% of labour and office overheads @ 20% of factory cost. The total expenditure for the factory is as under:
Rs.
Materials ¼lkexzh½ 4]00]000 Labour ¼Je½ 3]00]000 Factory overheads ¼dkj[kkuk mifjO;;½ 1]96]000 Office overheads ¼dk;kZy; mifjO;;½ 1]70]000 10% of the output is in stock. Sales amounted to Rs. 10,20,000. Stock has been valued at
total cost in both the accounts. Prepare a cost sheet and reconciliation statement.
mRiknu dk 10% LVkWd esa gS A fcØ; 10]20]000 :0 gS A nksuksa [kkrksa esa LVkWd dk ewY;kadu ykxr ij fd;k x;k gS A ,d ykxr i= rFkk feyu i= cukb, A
���
Nalanda Open University Annual Examination - 2012 B. Com (Honours), Part-III
Paper-VI (Management Accounting) Time: 3.00 Hrs. Full Marks: 80/70
Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A
1. Explain the nature and scope of management accounting. izca/kdh; ys[kkfof/k dh izd`fr ,oa {ks= dh O;k[;k djsa A 2. Describe in brief the accounting concept and conventions. ys[kkadu fl)kar dh vo/kkj.kkvksa ,oa izFkkvksa dk la{ksi esa o.kZu djsa A 3. Discuss the role of ratio analysis in the interpretation of financial statement.
foÙkh; fooj.k ds fuoZpu esa vuqikr fo'ys"k.k dh Hkwfedk dh foospuk djsa A 4. Which ratios are needed to ascertain the liquidity and solvency of any business? fdlh O;olk; dh rjyrk ,oa 'kks/ku&{kerk Kkr djus ds fy, fdu vuqikrksa dh
vko';drk gksrh gS\ mnkgj.k nsa A 5. Write notes on any two of the following:- fuEukafdr esa ls fdUgha nks ij fVIi.kh fy[ksa %& (a) Cash Flow statement jksdM+ izokg fooj.k (b) Material Control lkexzh fu;a=.k (c) Break-Even point le&foPNsn fcUnq 6. What is Fund Flow Statement? How is it prepared? Give an example of ascertaining fund from
uewuk nsa A 7. The Statement of financial position of a businessman is as follows: ,d O;olk;h dh foÙkh; fLFkfr ds fooj.k vxz izdkj gSa %&
1.1.2009 31.12.2009 1.1.2009 31.12.2009
Amount Payable 29,000 25,000 Cash 40,000 30,000
Capital 7,39,000 6,15,000 Debtors 20,000 17,000 Stock 8,000 13,000
Building 1,00,000 80,000
Other fixed assets 6,00,000 5,00,000 7,68,000 6,40,000 7,68,000 6,40,000
Additional informations: (i) There were no drawings. (ii) There was no purchase or sale of either building or other fixed assets. Prepare Cash Flow Statement. vfrfjä lwpuk,¡ %& (i) dksbZ vkgj.k ugha fd;k x;k] (ii) Hkou rFkk vU; LFkk;h lEifÙk;ksa dk dksbZ Ø; ;k foØ; ugha gqvk A jksdM+ izokg fooj.k rS;kj djsa A 8. (a) From the following informations calculate Stock-Turnover Ratio for each year:- fuEu lwpukvksa ls izR;sd o"kZ ds fy, LdU/k vkorZ vuqikr dh x.kuk djsa%&
2008 Rs. 2009 Rs.
Opening Stock 40,000 65,000
Purchase during the year 2,55,000 3,40,000
Sales during the year 3,00,000 4,00,000
Closing Stock 65,000 50,000
P.T.O
(b) From the following Balance Sheet Calculate solvency ratio and liquidity ratio. fuEukafdr fpV~Bk ls 'kks/ku {kerk vuqikr ,oa rjyrk vuqikr dh x.kuk djsa A
Balance Sheet Rs. Rs.
Share Capital 4,00,000 Fixed assets 3,50,000
Debentures 50,000 Stock 70,000
Creditors 50,000 Debtors 50,000
Cash 30,000
5,00,000 5,00,000
9 Calculate Break-even point from the following figures and particulars. fuEufyf[kr vadksa ,oa fooj.k ds vk/kkj ij le&foPNsn fcUnq dh x.kuk djsa A
2008 Sales Rs. 80,000 Cost Rs. 70,000
2009 Sales Rs. 90,000 Cost Rs. 76,000
10 Prepare statement of changes in working capital and fund flow statement form the following
Balance Sheet. fuEufyf[kr fpV~Bs ds vk/kkj ij dk;Z'khy iwath esa ifjorZu dk fooj.k vkSj dks"k izokg
fooj.k cukb, A Capital & Liabilities
31-12-2008 Rs.
31-12-2009 Rs.
Assets 31-12-2008
Rs. 31-12-2009
Rs.
Share Capital 6,00,000 8,00,000 Machinery (Cost) 4,00,000 6,45,000 Debentures 2,00,000 3,00,000 Building (Cost) 3,00,000 4,00,000
Profit & Loss A/c 1,25,000 2,50,000 Stock 3,00,000 3,50,000 Creditors 1,15,000 90,000 Bank 20,000 40,000
Provision for bad debts 6,000 3,000 Preliminary Exp. 7,000 6,000
Debtors 69,000 61,000 Provision for Depreciation On Building
On Machinery
20,000
30,000
24,000
35,000
10,96,000 15,02,000 10,96,000 15,02,000
Consider additional informations: (i) Machine costing Rs. 70,000 was sold for Rs. 6,000, accumulated depreciation on this
machine was Rs. 2,000. (ii) Dividend of Rs. 50,000 was paid during the year 2009. vfrfjDr lwpukvksa ij fopkj djsa % (i) 70]000:0 dh ykxr dh e'khu dks 6]000:0 esa csp fn;k x;k A bl
e'khu ij ladfyr gªkl 2]000:0 Fkk A (ii) o"kZ 2009 esa 50]000:0 ykHkka'k ds :i esa Hkqxrku fd;k x;k A
���
Nalanda Open University Annual Examination - 2012 B. Com (Honours), Part-III
Paper-VII (Income Tax Law & Account) Time: 3.00 Hrs. Full Marks: 80/70
Answer any Five Questions. All questions carry equal marks.
fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k,fdUgha ik¡p iz'uksa ds mÙkj fyf[k, A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds A lHkh iz'uksa ds vad lekuvad lekuvad lekuvad leku gSa A gSa A gSa A gSa A
1. What is Capital Gain? State the methods of calculating different types of capital gains. iw¡th ykHk D;k gS\ fofHkUu izdkj ds iw¡th ykHkksa dh x.kuk dh fof/k crkosa A 2. Describe different kinds of securities in brief. fofHkUu izdkj dh izfrHkwfr;ksa dk la{ksi esa o.kZu djsa A 3. What is "Annual Value"? What deductions are allowed under the head 'income from house
property'?
okf"kZd ewY; D;k gS\ edku lEifÙk ls vk; 'kh"kZd esa dkSu&dkSu lh dVkSfr;k¡ Lohd`r gSa\ 4. Mention the incomes to be included under the head 'Salary'. What deductions are allowed
from the income of this head? osru 'kh"kZd ds vUrxZr 'kkfey dh tkus okyh vk;ksa dk mYys[k djsa A bl 'kh"kZd dh
vk; ls dkSu&dkSu lh dVkSfr;k¡ Lohd`r gSa\ 5. How would you evaluate the rent-free house and house provided on concessional rent by an
employer to his employee? ,d fu;ksäk }kjk vius deZpkjh dks fdjk;s ls eqDr vkSj fj;k;rh fdjk;s ij nh x;h
edku dh lqfo/kk dk ewY;kadu vki fdl izdkj djsaxs\ 6. Write notes on any three of the following:- fuEukafdr esa ls fdUgha rhu ij fVIi.kh fy[ksa %& (i) Previous year xr o"kZ (ii) Bond washing Transactions fn[kkoVh ysu&nsu (iii) Profit in lieu of salary osru ds LFkku ij ykHk (iv) Gratuity miknku (v) Perquisites vuqykHk 7. Shri Ram owns a house. property. Its annual letting value is Rs. 80,000. During the previous
year it was let out to a tenant on monthly rent of Rs. 7,000. He claimed the following expenses actually incurred by him:
(i) Municipal taxes Rs. 8000 (ii) Expenses for the recovery of rent Rs. 600 (iii) Maintenance Allowance paid to he step-mother Rs. 12,000 annually which was a charge
on the property according to his father's will. The house remained vacant for one month during the previous year. Find out the income
from house property for the assessment year 2011-2012.
Jh jke ,d edku ds Lokeh gSa A bldk okf"kZd fdjk;k ;ksX; ewY; 80000:0 gS A xr o"kZ esa bls ,d fdjk;snkj dks 7000:0 ekfld fdjk;s ij mBk fn;k x;k Fkk A mlus fuEu [kpksZa dk nkok fd;k gS tks mlus O;; dj fn;s gSa %&
(i) uxjikfydk dj 8000:0 (ii) fdjk;k olwyh ds lEcU/k esa O;; 600:0 (iii) lkSrsyh ek¡ dks fn;k 12000:0 ifjj{k.k HkÙkk] tks mlds firk ds olh;rukek ds vuqlkj bl lEifÙk ij izHkkj gS A
xr o"kZ esa edku ,d ekg [kkyh jgk A dj fu/kkZj.k o"kZ 2011&12 ds fy, edku&lEifÙk ls vk; fudkfy, A
8. Mr. A provides the following data regarding his transaction for the sale of his residential house for the assessment year 2011-2012. Compute the amount of Capital Gain to be included in the total income for the assessment year 2011-2012.
House purchased in 1984-85 4,00,000 Sold in November 2010 35,00,000 purchased another house in September 2010 6,50,000
Deposited in the Capital Gains Account Scheme, 1988 in January 2011 4,00,000 The cost inflation index for 1984-85 and 2010-11 was 125 and 711 respectively.
feLVj A dj&fu/kkZj.k o"kZ 2011&2012 ds fy, vius fjgk;'kh edku dks cspus ds O;ogkj ds lEcU/k esa fuEufooj.k izLrqr djrk gS A dj&fu/kkZj.k o"kZ 2011&2012 ds fy, dqy vk; esa 'kkfey gksus okys 'kq) iwath ykHk dh x.kuk dhft;s%&
1984&85 esa edku [kjhnk 4]00]000 :0 uoEcj] 2010 esa csp fn;k 35]00]000 :0 ,d vU; edku flrEcj 2010 esa [kjhnk 6]50]000 :0 tuojh] 2011 esa iwath ykHk [kkrk ;kstuk] 1988 esa tek fd;k 4]00]000 :0 1984&1985 rFkk 2010&11 dk LQhfr lwpdkad Øe'k% 125 rFkk 711 Fkk A 9. Mr. X a resident individual, submits the following particulars of his income for the year ended
31st March, 2011: (a) Royalty from a coal mine Rs. 20,000 (b) Agricultural income in Pakistan Rs.15,000 (c) Salary for a part-time job with a firm Rs. 21,000 (d) Salary as Member of Parliament Rs. 36,000 (e) Daily Allowance as M.P. Rs.15,000 (f) A residential house has been taken by him on a rent of Rs. 1000 per month, half of which
he has sub-let at Rs. 1200 per month. (g) Dividend received from a co-operative society Rs. 5,000/- (h) He has incurred the following expenses:- (i) paid collection charges Rs. 100 for collecting dividend. (ii) Rs. 3,000 spent for earning and collecting royalty income. Compute Mr. X,s income from other sources for the assessment year 2011-2012. ,d fuoklh O;fDr feLVj ,Dl 31 ekpZ] 2011 dks lekIr gksus okys o"kZ ds fy, viuh
vk; dk fuEu fooj.k izLrqr djrk gS %& (a) dks;ys dh [kku ls jkW;YVh dh vk; 20]000@&:0 (b) ikfdLrku esa d̀f"k vk; 15]000@&:0 (c) ,d o"kZ esa va'kdkyhu lsok ds fy, osru 21]000@&:0 (d) laln lnL; ds :i esa osru 36]000@&:0 (e) laln lnL; ds :i esa nSfud HkÙkk 15]000@&:0 (f) mlus fjgk;'kh edku 1]000@&:0 izfrekg ds fdjk;s ij fy;k ftlesa ls vk/kk Hkkx 1200@&:0 izfrekg ij iqu% fdjk;s ij mBk fn;k A (g) ,d lgdkjh lfefr ls izkIr ykHkka'k 5]000@&:0 (h) mlus fuEu O;; fd;s%& (i) ykHkka'k laxzg djus ds fy, 100:0 laxzg O;; dk Hkqxrku fd;k A (ii) jkW;YVh dh vk; dekus vkSj laxzg djus ij 3000@&:0 O;; fd;s A dj&fu/kkZj.k o"kZ 2011&2012 ds fy, feLVj ,Dl dh ßvU; lk/kuksa ls vk;Þ dh x.kuk
dhft;s A 10. From the following particulars calculate the taxable salary of Mr. Haridas for the Assessment
year 2011-2012: Salary Rs. 5500 per month House-rent allowance Rs. 2400 per month Dearness allowance Rs. 5000 per month Entertainment Allowance Rs. 1200 per month Mr. Haridas and his employer contribute to recognized provident fund 14 percent of salary.
One small car is allowed to him by his employer for official use. Expenses of Car are borne by the employer. He lives in a rented house, monthly rent being Rs. 3,000. Mr. Hharidas is working at Meerut.
mlds fu;ksDrk }kjk mls ,d NksVh dkj dk;kZy; iz;ksx ds fy, nh xbZ gS A dkj ds [kpsZ fu;ksDrk ogu djrk gS A og ,d fdjk;s ds edku esa jgrk gS ftldk ekfld fdjk;k 3000:0 gS A feLVj gfjnkl esjB esa dk;Zjr gS A
Nalanda Open University
Annual Examination - 2012 B. Com (Honours), Part-III
Paper-VIII (Business Math and Stats) Time: 3.00 Hrs. Full Marks: 80/70
Answer any five questions, selecting atleast two questions from each group.
izR;sd lewg ls de ls de nks iz'uksa dk p;u djrs gq, dqy ik¡p iz'uksa ds mÙkj nhft, AizR;sd lewg ls de ls de nks iz'uksa dk p;u djrs gq, dqy ik¡p iz'uksa ds mÙkj nhft, AizR;sd lewg ls de ls de nks iz'uksa dk p;u djrs gq, dqy ik¡p iz'uksa ds mÙkj nhft, AizR;sd lewg ls de ls de nks iz'uksa dk p;u djrs gq, dqy ik¡p iz'uksa ds mÙkj nhft, A Group "A"
1. (a) Find the sum of following series. fuEu Js.kh ds ;ksx Kkr dhft, A 3+2+7+5+8+11....................upto 40 terms. (b) Prove that Two positive quantities of Arimetic mean in greater than their geometric
mean. fl) djsa fd nks /kukRed jkf'k;ksa dk lekUrj ek/; muds xq.kksÙkj ek/; ls cM+k gksrk gS A 2. (a) Prove that
rrr ccc nnn 11
+=+−
(b) Find value of n if ¼ n dk eku Kkr djs ;fn½ nP5 = 20 x nP3
3. (a) Find the middle term of
121
+
+n
xx
12
1+
+n
xx ds foLrkj esa e/; in Kkr dhft, A
(b) If A = {1,2,3,4,5,6,7}, B = {3,4,6,7,8,9} then Find the value of (i) A - B (ii) B - A (iii) A U B (iv) BA∆
4. (a) Prove that
333
222222
111
cba
cba
abacbc
cba
cba
=
(b) Find the equation of a straight line whose intercept with axis thrice time the intercepts of the straight line 3x + 4y = 12.
ml ljy js[kk dk lehdj.k fudkfy;sa tks v{kksa ij vUr% [k.M js[kk 3x + 4y = 6 ds vUr% [k.Mksa dk rhu xquk c<+rh gS A
5. Integrate the following with respect to x
(i) ( )( )∫ +−
−+42
182
3
xx
dxxx (ii) ∫ ++ xxa
dx
Group "B"
6. What is statistics? Discuss its scope and limitations. lkaf[;dh D;k gS\ blds {ks= ,oa lhekvksa dh O;k[;k dhft, A 7. What is sampling and what are its objects? izfrp;u D;k gS vkSj mlds dkSu&dkSu ls mís'; gSa\ 8. From the data given below draw an ogive. fuEufyf[kr vk¡dM+ksa ls ,d rksj.k oØ cukb;s A
