J
a I e-commerce CW ? e-commerce «£RI5>ifiic<K‘ctSf '5TOT f% f% ^ 'ETfsrat <faw ?
? <SJ<Ml<] S:*Iwa B2C 43 e-commerce 43 ^P|<M
P - n (1+1+1) H&G / 17 (N)8+8 2017
INFORMATION TECHNOLOGY
AND E-COMMERCE (Honours & General)Paper Code : 2CHG1 : VI-B
[New Syllabus]
e-commerce ^TfCcilCHl ^ I
^ I IP address f% ? EP address ^ '®TR>t3 WI E-mail software*+*+84?r 1% ? Full Marks : 10 Time : Fifteen Minutes
Important Instructions for OMR Sheet1. Write / Fill your correct Subject Name, Subject Code & Paper Code
in the space provided on the top of the OMR sheet (Subject Codesgiven on the back of the OMR sheet & Paper Code in the
Question Paper.)
2. Write / Fill your Roll number, Registration number, Regn. Session, Exam Date and Exam Session in the space provided on the OMR Sheet.
3. Each item has four alternative responses marked (A), (B), (C) and (D). You have to darken the circle as indicated below on the correct response against each item.
4. Your responses to the items are to be indicated in the OMR Sheet given inside the Paper Booklet only. If you mark at any place other than in the circle in the OMR Sheet, it will not be evaluated.
5. If you write your Name, Phone Number or put any mark on any part of the OMR Sheet, except for the space allotted for the relevant entries, which may disclose your identity, or use abusive language or employ any other unfair means, you will render yourself liable to disqualification.
6. You have to return the OMR Sheet to the invigilators at the end of the examination compulsorily and must not carry it with you outside the Examination Hall.
7. Use only Blue/Black Ball point pen. Use of any mobile phone, calculator or log table etc. in examination hall, is prohibited.
are
( 8 )4/147 -600 4/147 -600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -1 of 28
OMR Sheet-43 WU Attempt all the questions in OMR sheet Choose the correct answer.
Each question carries 2 marks.
1. What is the meaning of ‘Hibernate’ in Windows XP/7 ?(A) Restart the computers in safe mode
(B) Restart the computers in normal mode
(C) Shutdown the computer terminating all the running applications
(D) Shutdown the computer without closing the running applications.
^ I Windows XP/7-^l ‘Hibernate’ ?
(A) Safe mode ^ Computer restart ^<tt
(B) Normal mode 4 Computer restart
(C) Wl application m shut down ^1
(D) ^ application ^ shut dowoi
2. Each Excel file is called a workbook because
(A) It can contain text and data
(B) It can be modified
(C) It can contain many sheets including worksheets and chartsheets.
(D) You have to work hard to create it.
* I Excel File (3> workbook ^>|<H—
(A) text ^ data
(B) modify ^<T1
(C) sheet worksheet 'G chartsheet
(D) wo© ^ i
i I OMR Sheet RorPft© Subject Name, Subject Code <iR\Paper Code ^ I OMR SheetSubject Code 4% CffQSf ^ Paper Code 15
^ I OMR Sheet Rc'tPfi© ”^IW Rosrtf Roll number, Registration
number, Regn. Session, Exam date \ Exam Session
'©i 3^15 w<i § (A), (B), (C) P) WT
^30© I
^ ^ w»| ^ Mfc OMR SheeWRT ^
^ ’JjFt ^ I C^l^t WSTTt
81C^fR
^1|
s i ^m% ’fc *itw CTtrat tor w, ^0MR Sheet ^ mwt sn i
PNt n ^ftam ^ I#
^1 ^MR Sheet) 1^# vSfSTt fcf’ram <sm cerates ^ ^ *tfm <rferOMR Sheet 15 ^ | ■
^ 1 ^ | ^gFt^F
v+dsfa m% \ >icw
:! Turn Over
4/147 -600 ( 2 ) 4/147 -600 ( 3 )
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -2 of 28
3. Which one of the following event is not possible in wireless LAN ?(A) Collision detection
(B) Acknowledgement of data frames
(C) Multimode data transmission(D) None of the above
5. A digital signature is —
(A) Seanned signature
(B) Signature in binaiy form
(C) Encrypting information
P) None of the above
6 I Digital ^ —
(A) ^JR ^
(B) ^
(C)
(D) RS
® I Wireless LAN 4 c^R RR ?
(A) ^%RR
(B)
(C) wfmP) C^Rf5 RR
4. E-commerce infrastructure involves__
(A) Web servers
(B) E-catalogs
(C) Network;
(D) All of these
8 I E-commerce —
(A) 'G'CRR RBToR
(B)
(C)
P)
i
'
Turn Over4/147 -600 ( 4 )( 5 )4/147 -600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -3 of 28
P-II (1+1+1) H&G/17 (N) 5. What do you understand by the term security in context to e-commerce ? What threats are perceived in e-commerce environment ?2017
INFORMATION TECHNOLOGY
AND E-COMMERCE
4+4
Or,
What is E-commerce ? Describe the role of E-commerce in development of business with special reference to B2CL 2+6
6. What is an IP address ? Discuss on different IP address format. What features are offered by an E-mail software ?
I(Honours & General)
Paper Code : 2CHG1 : VI-B
[New Syllabus] 2+2+4
Time : One Hour Forty Five Minutes
The figures in the margin indicate full marks.
Answer the following Questions.
Full Marks : 40
ftw3 ^rtf^br xh
. ^53 :b I SPjfs5 'Q ^*13 Computer classification 3JNJt 3>3 I
** .ft^lcq 43# document 43 header 43^ footer set 3*3£3 ? 43# file 43
header 43s footer <3 typically ft 33t33 W display 33 I ?KCTO1 MS-Excel worksheet data 43s chart 43 MS-word 43 sharing 3«ftt 3>3 I
1. Explain different classification of computer according to size and technology.VS
3
2. How can you set header and footer for a document? What are the • information displayed typically in header and footer of a file ? Explain in
brief about the sharing MS-Exeel worksheet data and chart with MS-Word.3+3+3 vS+vS+vS
Or,
Electronic spread sheet 4 formula 3*1 cs 1% C3f3l ? Function ft ? Spread
sheet 4 Function 'S Formula 43 3J33t3 ^t^<H ^ (What is a formula in electronic spread sheet ? What is function ? Explain the role of functions and formulas in spread sheet using suitable example.
3+2+4 vS+^+8
I Wfln CTOpower point presentation 43 CTO 1% ft' 33C33 ft33 CTO 313 ? Auto content wizard 43 ft ?
8 I LAN 43s WAN 43 ft«f3 3>31
3. What is the use of power point application in business organisations ? What are the options available in power point to ereate a new presentation ? What is the utility to Auto content wizard in power point.
power
3+3+3 VS+VO+VS
4. Distinguish between LAN and WAN. 3VS
Turn Over( 6 )4/147 -600
( 7 )4/147 -600 .
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -4 of 28
P-n (1+1+1) G/17 (N)2017
FINANCIAL ACCOUNTING-II (General)Paper : 2CG1 : VIII-A
[New Syllabus]
?uU Marks : 30 Time : Thirty Minutes
Important Instructions for OMR Sheet1. Write / Fill your correct Subject Name, Subject Code & Paper Code
m the space provided on the top of the OMR sheet (Subject Codes
SitoP^,he back of the0MR shM &2. Write / Fill your Roll number, Registration number, Regn. Session
ShSt ° ^ EX3m SeSSi°n “ the Space Provided on the OMR
3' S£”.‘ss4- Your responses to the items are to be indicated in the OMR Sheet
given mjude the Paper Booklet only. If you mark at any place other than m the circle in the OMR Sheet, it will not be evaluated.
5. If you write your Name, Phone Number or put any mark on anv part of the OMR Sheet, except for the space allotted far the relevant entnes, which may disclose your identity, or use abusive language ordisqLiabficatiori^161' Y°U ^ r6nder yourself liable to
6. You have to return the OMR Sheet to the invigilators at the'end of die ExaminatonHTUlS°rily mUSt n0t Cany * with y°u
7‘ S I”/7 BIU,e/BlfC1k] BaI1 p.oint pen- Use of any mobile phone, calculator or log table etc. in examination hall, is prohibited.
f
outside
/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -5 of 28
Attempt all the questions in OMR sheet.Choose the correct answer.
Each question carries 2 marks.
1. Under Gamer Vs. Murray Rule, the Loss of Insolvent partner should be borne by solvent partners according to —
(A) Capital Ratio
(B) Profit Sharing Ratio
(C) Final Claim Ratio
(D) Maximum Loss Ratio
b ! W3 R?m Cefl^PfR
OMR Sheets
i I OMR Sheet 43 Subject Name, Subject Code 43\Paper Code «« 3X3 I OMR Sheet *iM?rSubject Code west 43*t Paper Code fi> SfeMGST ^rtc^l
OMR Sheet Rc^iPFs Rc^srfl Roll number, Registration
number, Regn. Session, Exam date Exam Session
vs | SlRR *RllSR?f (A), (B), (C) P)CW?Jt ^Tt^l v5nqc<?<1 C^W\ %T/<pIcciI
WC's ^ I
8 I ^ifh OMR Sheets RR%V3 fes 3£<f I C^fWt OT^QTTf S'GCSfl sjfUtTH ^
(A) 'spW
(B) ^il^l ^5q^5
(C) *?tR
P)j
2. Realisation Account is a —(A) Nominal Account
(B) Real Account
(C) Personal Account
P) None of the above
^ I R?TH —(A)
(B) R?lH
(C)
P) *f5f
r<t I *tRfi?T ^r*t C^lTHt RF'Bl *fW, (7PH ^TPT
t^JtR OMR Sheet 4<I ^KV*\ C*Ftt ^ ^ Ic^Kt ^rw?r R^ R"t^ ^ i^tft i
^ I ^(ft^T C*t^ ^ (OMR Sheet) fei<5#^t C<PCm WMttfs <*FR C<f>t(.^Mc<;$. ‘5lfh5t (.^CGtfiOMR Sheet R ^ ^ |
i
^ I ,%T/<Plceit ^ ^TSJ <WCV2>' ^ I
c^HtVi ctK ^^“C&Rci %jjtR RR^ i
7wrrt Over
( 3 )4/149 - 600( 2 )4/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -6 of 28
3. Branches keeping full system of accounting is called
(A) Dependent Branches
(B) Independent Branches
(C) Simple Branches
(D) None of these
5. Under hire-purchase system bayer become the owner of goods —
(A) Immediately after the receipt of goods
(B) Immediately after the down payment
(C) Immediately after the payment of Last Instalment(D) None of these
(A) m
(B)
(C) ^
(D) TO
6. The last instalment paid under hire-purchase comprises —(A) Cash price only
(B) Interest only
(C) Cash price and interest
(D) None of these
^ i J&tvsf c*fa __
(A) TO*
(B)
(C)
(D) cmfiR to
^ Irofa *pf giro! —.VSI
(A)
(B) 3t<$3
(C) toito
(D) <£T©fro TO
4. account is prepared to exercise control over the branch cash.(A) Branch A/c
(B) Branch expense A/c
(C) Branch Cash A/c ,
(D) None of thesei
8 I StCTO TO*
(A)
(B) ^
(C) gt^TO*
(D) to
- c'oR <f<ii
Turn Over4/149 - 600 ( 4 ) ( 5 )4/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -7 of 28
9. Issue of shares at a premium as per the Companies Act under section —
(A) 78
(B) 79
(C) 208
(D) 209
(A) HV
(B) Ho>
(C) ^ov
(D)
10. Share Capital Suspense Account is opened when —
(A) Balance sheet is not tallied
(B) Dividend is declared but not paid
(C) Trial Balance is not tallied
(D) Application money is received but balance sheet is prepared before allotment of shares.
7. Members of the FASB are —
(A) Employed by the AICPA
(B) Part time employees
(C) Required to hold a CPA certificate
(D) Independent of any other organisation
aiara 'srfasrca c*tata taf*i asat ^ —a i FASB 4a W’H_________
(A) AICPA 1?!at a^at
(B) a#(C) 4a# cpa am am®(D)
8. The rate of interest on calls in arrear is —
(A) 4% p.a.
(B) 5% p.a.
(C) 6% p.a. •
(D) 8% p.a.
tr | <K<M1 ^ —
(A) 8%
(B) <t%
(C)
P) v%
*
Vo i 0*M —
(A) ^
p) C^tfw ^5 2PTR
(C) *
7m/tj Over
( 7 )( 6 )4/149 -600 4/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -8 of 28
11. Section 81 is not applicable to___________
(A) A private Company
(B) Conversion of debentures into shares
(C) Option to subscribe for shares in the Company attached to debentures issued or loan raised by the Company
(D) All of the above
^ 2mm to____(A)
(B) c*mt^(C) c*\ma W
m(D)
12. Right share are not offered to the existing equity shareholders if__
(A) The company in general meeting has so decided by a special resolution
(B) Decided by an ordinary resolution and same has been approved by the Central Govt
(C) Both ‘A’ and ‘B’ above
(D) None of the above
c*mm om\ ^ ^ •(A) (M^\ *TMm f^TCS
(B) *IWBH CTO ^rttw
(C) ‘A’ ^ ‘B’
(D) TO
13. Maximum buy back limit in any year is capital and free reserves.
(A) 10%(B) 20% .(C) 25%(D) No limit
5«l C^fTO >rc<flbb buy back ^ c^t5 « Up____________
(A) 5o%
(B) *0%
(C) \<k%
(D) <m=T%t
14. On 1.8.2016, X Ltd sells 1,000, 12% Debentures of face value of ^ 100 each from Y Ltd. at ^ 105 (cum-interest). Interest is payable on 31st March and 30th September every year. Ascertain the actual amount to be received,
(A) * 96,000(B) * 1,04,000
.(C) * 1,05,000
(D) * 1,01,000
58 | 1.8.2016 X Ltd, 12% ^pg $1^15 boo 5m> b,ooo15 506 5m (cum-interest) W Y Ltd-43 3^ 4*3 I ^ v3bC*t3t5 43* S1CTO I 3^5 3*5 5m ^ i$f fqcft 353 |
(A) 5^3,000 5m
(B) 5,08,000 5m
(C) 5,o<£,ooo 5m
(D) 5,Ob,000 5m
of total paid-up equity
j
43 CTOI
CTO
7hrn Over4/149 - 600 ( 8 ) ( 9 )4/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -9 of 28
P - II (1+1+1) G /17 (N)15. A Ltd. Purchased Debentures valued ^ 1,00,000 @ f 95.750 brokerage being
0.25%. Ascertain the cost of acquisition.
(A) * 95,500
(B) * 96,000
(C) * 1,00,250
(D) * 99,750
MIA Ltd. 1,00,000 ^ 'qpm 95.750 ^ 0.25% ^
(A)
(B) ^,000 ism ' •
(C) \oo,^o
(D)
2017
FINANCIAL ACCOUNTING-II (General)Paper Code : 2CG1 : VIII-B
[New Syllabus]
Time : Two Hours Thirty Minutes
The figures in the margin indicate full marks.
Answer all questions :
1. A, B & C were partners in a firm sharing profits and losses in the ratio of 3:2:1. They decided to dissolve their firm w.e.f. 31.12.2016, the Balance Sheet on which date was as follows :
Full Marks : 70
AssetsLiabilitiesvr
45.00020.000
MachineryStockDebtorsLess ProvisionJoint Life PolicyPatentsCash at Bank
25.00020.000
12,00045.00030.00015.000
CreditorsLoan on Mortgage
Joint life policy reserve
Capital A/c: A
30,00028.50015.00020.00018.500
1,500BC
1,47,0001,47,000
Additional information:(a) Joint life policy was surrendered and insurance company paid a sum of
S 18,000;(b) B. took sum of the patents at * 3,500 whose book value was ? 5,000;
(c) The remaining assets realised as follows : Machinery 7 30,000; Stock ^ 15,500; Debtors T 25,500; patents 50% of the book value;
Turn Over
( 11 )( 10 ) 4/149 - 6004/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -10 of 28
(d) Liabilities were paid and discount of ^ 1,250 was allowed by the creditors;
* 1,500.repare necessary ledger Accounts to close the books of the firm.
2. Mr. X has
price which is cost plus 33
It is ascertained that cash of f 1,80,000 has been received during the year and gross profit is reckoned at 25% of the selling price.'
Prepare the following:
® Purchase Stock A/c;
00 Hire Purchase Debtors A/c;
(m) Hire Purchase Adjustment A/c ; and
0v) Shop Stock A/c.
(e) Expenses of dissolution amounted to
11
branch at Balurghat. He invoices goods to the branch at Selling
—% . From the following particulars prepare Branch
Account and Goods sent to Branch Account in the books of Mr. X.
Stock on
a
3+3+3+21.1.2016 (invoice price) Debtors on 1.1.2016
15.00011.40067.00031.00037.40040.000
Or,Goods sent to branch at invoice price
Cash Sales
Credit SalesCash received from debtors ’ Discount allowed to customers
Bad Debt written-off Cheque sent to Branch :
SalariesSundry expenses
What is hire-purchase system ? How would you describe “Price of the goods” as per Hire-Purchase Act, 1972 ?
4. (a) What do you mean by Accounting Standard ?
(b) Discuss the procedure for issuing accounting Standards in India 2+6=8
2+9
3005. (a) What do you mean by a Company ?
(b) What are the statutory Books maintained by a limited company ?
(c) Write short notes on (any three)
(I) Authorised Share Capital;
(li) Reserve Capital;
(jii) Sweat equity;
0v) Buy Back of securities;
(v) Underwriting of Shares.
250
5,0001,700
Stock on 31st December, 2016 (invoice price)13,400
8+33. Sambhu Bros, sells its prcduct under lie hire purchase method
information was available • The followingas on the dates noted below :
3+6+(3x3)Particulars
Stock out on hire purchase price
Shop stock balance
Instalments due
0U01.2Q16 31.12.2A16
90,000
11,250
6,750
Or,(a) Explain the different classes of shares.
(b) A company issued 10,000 equity shares of T 10 each at a premium of 10%, payable T 3 on application T 4 on allotment and the balance by two calls of equal amount. Applications were received for 12000 shares.
Turn Over
I, 03,000
15,750
II, 250
4/149-600 ( 12 )( 13 )4/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -11 of 28
The company refunded the excess application money. All the calls were duly made and the moneys with exception of the following :
(i) Mr. X, holding 500 shares, did not pay allotment money;
(ii) Mr. Y, holding 500 shares, did not pay first call money,
(m) Mr. Z holding 500 shares, did not pay final call money;
(iv) Mr. D holding 1000 shares, paid entire amount during, allotment
The company forfeited the shares of X and Y immediately after the first call was made. But Z’s share were forfeited after final call was made.
Show journal entries in the books of the company (including cash transactions).6+12
8 [ ft) ft c<rw ?
v
a i ft) ^ ft ?
ft) ft ft ^ ?ft) tftl (7+4 : ((71 ft-nfS)
(l) ^CWlfts CactTTT^ 'SjyTR;
(ii) 'SpW;
(jii) (MM>
(iv) PlftSftM (buy-back of securities);
(v) ^5^4 I
6. On 15th March, 2016 OX Ltd. purchased ^ 1,00,000, 9% Government Stock (interest payable on 1st April, 1st July, 1st October and 1st January) at 88V2 cum-interest. On 1st August T 20,000, stock is sold at ^ 89 cum-interest and on 1st September ^ 30,000 stock is sold at ^ 88!,4 Ex-interest. On 31st December, the date of the Balance Sheet, the market price was ^ 90.
Show the ledger account of the Investment for the year, ignoring Income Tax, Brokerage etc.
'D+'b+ftxvQ)
ft) (?ctTrft3I3 3JNJt W i
ft) ^<fl# ^ (Jf4i
1 Sfct I .
!11
SlftfD Tft<3 :
> 1 m I
* I sw Crt Ivs 1 m (jn 1
V+vj)
^5t <J<^t ft ? ^
( 14 )4/149 - 600. ( 15 )4/149 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
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P - II (1+1+1) G /17 (N)
2017
DIRECT AND INDIRECT TAXES IN INDIA(General)
Paper : 2CG2 : IX-A
[New Syllabus]Full Marks : 30 Time : Thirty Minutes
Important Instructions for OMR Sheet1. Write / Fill your correct Subject Name, Subject Code & Paper Code
in the space provided on the top of the OMR sheet (Subject Codes are given on the back of the OMR sheet & Paper Code in the Question Paper.)
2. Write / Fill your Roll number, Registration number, Regn. Session, Exam Date and Exam Session in the space provided on the OMR Sheet.
3. Each item has four alternative responses marked (A), (B), (C) and (D). You have to darken the circle as indicated below on the correct response against each item.
4. Your responses to the items are to be indicated in the OMR Sheet given inside the Paper Booklet only. If you mark at any place other than in the circle in the OMR Sheet, it will not be evaluated.
5. If you write your Name, Phone Number or put any mark on any part of the OMR Sheet, except for the space allotted for the relevant entries, which may disclose your identity, or use abusive language or employ any other unfair means, you will render yourself liable to disqualification.
6. You have to return the OMR Sheet to the invigilators at the end of the examination compulsorily and must not carry it with you outside the Examination Hall.
7. Use only Blue/Black Ball point pen. Use of any mobile phone, calculator or log table etc. in examination hall, is prohibited.
I1
4/150 - 600
. i• r
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -13 of 28
Attempt all the questions in OMR sheet.
Choose the correct answer.Each question carries 2 marks.
OMR Sheets
> I OMR Sheet 43 RtfrRhs ^ 3^3* Subject Name, Subject Code 43^
Paper Code 1§Nfla/«l3«t 3^3Fs 3X3 I OMR Sheet 43 PW3 *TN3
Subject Code t# (7PG3t 43^ Paper Code f #033
^ I OMR Sheet 43 ^1X3 Rosrfl Roll number, Registrationnumber, Regn. Session, Exam date 43° Exam Session t^T*tX^/‘5j3ct 3>3Xo 3X3I
1. Deduction u/s 80C to female (below the age of 60) assessee is allowed at the rate of— .
(A) ^ 50,000 p.a.
(B) * 10,000 p.a.
(C) ^ 1,50,000 p.a.
(D) ^ 2,00,000 p.a.
\s I £fP5f Et3^ 3^3 3^t3J #33, 33I3R3 (A), (B), (C) 43\ (D) 3^3
W3t ^tX3J ^if^t%3^ #3X33 C3t3 33ft> '%[/3slX3t 3#TXo ^3^1
33X^ 3X31
5 I 80C 43^t3 3f3=Tf f33tf#s ^jX33 3f33H 33 —
(A) ^ 50,000 p.a.
(B) ? 10,000 p.a.
(C) ^ 1,50,000 p.a.
(D) f 2,00,000 p.a.
i
8 I #33 C3535T5Tt^T #33 *0 OMR Sheet-43 RR%33 3X33^ feo 3X31 C3itRt #9ftX3 (WTJt #5133 3X3
3tl2. Tax benefit for senior citizen is available to an assessee who has attained the
age of—(A) 65 years
(B) 60 years(C) 62 years(D) 58 years
s i a<m *ttre c^fwt c^h to,OMR Sheet 4<T C^tWt Wl C°Rt ^ ^ I C<PtI?n<H
*Ht C®T^t <ft ^1ro<l ^rtslu fet. fes?t 'sfa *tlfl srt<K<I I
^ I ’ifM C*fW was ^ (OMR Sheet) 1^5 iSRt felW’C.tM (.<1051 loo C<R^?f
OMR Sheet fis ’BfW ^ ^Tl I
H I '0^31 ^ vf-flOs ^ |WM, «T5f-tGR«i ^ojlftr I
* i ^<p>sr s%t ^s%n ^ —(A) 'is 4(B) 'bo(C) 'is* W(D) <tv <r^I
Turn Over
( 3 )4/150 . 6004/150 -600 ( 2 )
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -14 of 28
5, Income, of a newly set up business from 1st October to 31st March 2016 is
assessable in the assessment year
(A) 2014-15
(B) 2015-16
(C) 2016-17
(D) 2017-18
4i cm »•>(* *6, ^ ^ ^ ^
(A)
(B) *o**^fc
(C)
P)6. Unabsorbed depreciation can be carried forward for set off
(A) For a period of 4 years
(B) For a period of 8 years
(C) For an unlimited time
(D) None of the above
«| Unabsorbed depreciation ^ ^ carry forward *at ^ ?
(A) For a period of 4 years
(B) For a period of 8 years
(C) For an unlimited time
P) None of the above
3. Bonus shares received by a dealer of shares is a
(A) Capital receipts
(B) Revenue receipts
(C) Exempt income
P) None of the above
| dealer of share vgRS CTOi bonus share fiwl&'o ^C<f ?
(A) Capital receipts
P) Revenue receipts
(C) Exempt income
P) None of the abovef
4. The maximum amount of exemption of compensation received at the time of voluntary retirement u/s 10 (10C) is —
(A) 1,00,000
P) 5,00,000
(C) 1,50,000
P) 80,000
8 I CTOH u/s 10 (IOC) ^ ?
(A) 1,00,000
P) 5,00,000
(C) 1,50,000
P) 80,000
!!
I
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -15 of 28
9. Income Tax is applicable to(A) Whole of India except the state of Jammu and Kashmir
(B) Whole of India(C) Whole of India except the state of Sikkim
(D) None of the above
7. In case any dependent is suffering from a chronic disease the rate of deduction is —
(A) 15,000 p.a.(B) *?. 25,000 p.a.(C) 40,000 p.a.(D) Actual expenditure
(A) Whole of India except the
(B) Whole of India(C) Whole of India except the state of Sikkim
(D) None of the above
of Jammu and Kashmirstate^ I Chronic Disease 4 ^ ?
(A) 15,000 p.a.(B) 25,000 p.a.(C) 40,000 p.a.(D) Actual expenditure
8. Statutory limit for deduction u/s 80GG is
. (A) 2,000 P.M.
(B) 3,000 P.M.
(C) 2,500 PM.
(D) 4,000 PM.
other thaninstalment of advance tax by assesses10. The due date of first companies is —
(A) 15 th June
(B) 15th September
, ■ (C) 30th June
(D) None of the above
a«m fflfe sWifm ^stw msm ^ ?(A) 15th June
(B) 15th September
(C) 30th June
& I 80 GG u)<[ ^53 attsfM ?
(A) 2,000 P.M.
(B) 3,000 PM.
(C) 2,500 P.M.
(D) 4,000 P.M. (D) None of the above
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -16 of 28
from rent of agricultural land is —
(A) Agricultural income
(B) Casual Income
(C) Business Income(D) Revenue Income
(A) Agricultural income
11. Emlezzlement of cash by a cashier is —
(A) a revenue loss
(B) a capital loss
(C) a casual loss
(D) None of the above
* b | <4^8M 1 ^
(A) a revenue loss
(B) a capital loss
(C) a casual loss
(D) None of the above
12. An individual who wants to be resident of India u/s 6 (i) (a) must stay in India for at least
(A) 182 days
(B) 365 days
(C) 730 days in 7 previous year
(D) None of the above
(A) bb"* fPR
. (B)
(C) H ^£3 ‘t'DO
(D) ^
13. Income
b'Sl
(B) Casual Income
(C) Business Income
(D) Revenue Income
f previous year (1-6-2015 to 31-3-2016) is laxable in the assessment14. Income o
year(A) 2015 -2016
(B) 2014-2015
(C) 2012-2013
(D) 2016-2017
>8 1 01-06-2015 C«W
(A)
(B) ^o>8 - •>£
(C) VO
(D) 53
31-03-2016 ^^ ?
Turn Over
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -17 of 28
P - II (1+1+1) G /17 (N)15. Income from sale of house hold furniture is
(A) Taxable Income
(B) Exempted Income
(C) Casual Income
(D) None of the above
2017
DIRECT AND INDIRECT TAXES IN INDIA(General)
Paper Code : 2CG2 : IX-B
[New Syllabus]I ^f<Ft f% ?
(A) Taxable Income
(B) Exempted Income
(C) Casual Income
(D) None of the above
Time : Two Hours Thirty Minutes
The figures in the margin indicate full marks.
Answer all questions :
1. How do you determine the residential status of different of assessees ? ^
Full Marks : 70
Or,(a) Mr. Sudhir in an Indian citizen. He went to Canada for employment 1 nurnoses on 3rd September 2015 and came back to India on 1-th
December, 2015. He has never been out of India in the P^t Determme the residential status of Mr. Sudhir for the Assessment year 2016-17.
(b) Who is an assessee in default ?
2. Mrs. Nivedita Majee, a resident Indian
(i) She was appointed at a basic
1st April, 2011.(ii) Dearness allowance @ ^ 8,000 p.m.
(lii) House rent allowance @ ^ 3,600 p.m. her residential accommodation at a
(iv) She contributed 15% of salary to employer contributed an equal amount.
5+2=7
, lias furnished the following particulars.
salary of * 18,300- 100-20,700 on
; she took a house in Asansol for rent of * 3,800 p.m.
Recognised Provident Fund. Hera
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -18 of 28
B for the assessment yearfrom House Property of Mr.(v) Interest credited to Recognised Provident Fund @ 13% of * 3,900.
(vi) The employer provided her with a gardener, a sweeper and a darwan and paid wages @ * 2,500 pan. to each of them.
(vif) Premium *. 6,000 on an insurance policy of * 50,000 on her life paid by the employer.
(viii) Professional tax paid by her employer *. 1,800.
(be) During the previous year she received Bank interest * 4,000, dividend from UTI *. 10,000 and Dividend from Indian Company * 5,000.
You are required to compute her taxable income for the Assessment year2016-17.
Complete Income 2016-17.
10
Or,
Defm capital asset. Dieting *«*» “f JTf
pital asset’. Discuss the method of ascertammg 2+4+4=10term ca Capital Asset.
available from total income of an assessee ?
, A, B and C ? STlS SSm the ratio 3.21. The turn after debiting the followings31-03-2016 showed a net profit of x-U >
accounts:
4. What are the major deductions
10
3. Mr. B owns a house property at Cochin. It consists of 3 independent equal units and information about the property is given below:—Unit I
Unit II Let out
Unit III Own business
(a) Salary of *. 4,000 paid to C.aid to A for the portion of building owned by A in
own residence
(b) Rent of *. 9,000 pwhich the firm office was situated.
is *.1,000, *. 2,000, *. 3,000 to A, B andi (c) Interest on capital @ 10% is C respectively.
(d) Commission on
(e) Expenses A *.1,000. repairs by the firm.
(f) Donation to . approved bodies *
*MRV
FRV
Standard Rent Rent
Unrealised rent Repairs
Insurance
Interest on money borrowed for purchase of property
Municipal Taxes .Date of Completion
Compute income from house property.
1.20.000 p.a.
1.32.000 p.a.1.08.000
sale to B *. 1,000.on current repairs of the business premises belonging to partner ). The rest agreement does not contain any provision regar ingp.a.
3,500 p.m.. 5,000.(For three months)
10,000
2,00096.000
14.000
10,400 from interest on GovernmentTire net profit of 1,17,360 included *
securities.I 10the assessment year 2016-17.firm’s total income for
Direct Tax and Indirect Tax.Compute
6. Distinguish between4
01-11-1998Turn Over
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -19 of 28
8the rationale behind introduction of VAT in India. In this context6+6-12
•ptcsip* WQ R^ ^1
VAT R ? VAT ^
West Bengal VAT ^ ^1
| 3>3 'G7. What aremention the basic features of VAT.
H 1 'stSC'OOr,
12briefly the tax structure under the West Bengal VAT Act.Discuss
8. When is sale or purchase of goods said to take place in ’ state trade or commerce ? What are the features of inter-state sale ? 6+6=12
the course of inter-'b+'^b^
<fl -SJWR ^ *rat ? #On VI Tjf5 3ft^J3 ^*0 WFft
31<?5tJ3 Jthe objectives of Central Sales Tax ? Discuss the basic features of6+6=12
What are Central Sales Tax Act.
is^tl ft ? flaw **^
*•
r%^ ^ R*ftR3 'srtRt R^Rt <^3 ?
'Sd+'^b ^
* i
<R) Sfct <?rt I
(*I) Rsfif! ?
* | ^3t# ^ C*NI
>01 ^<fl# 2M-(?rtl
tf+^=cl
bo
bo
Wfot,^t-^e i wgtfit *[WT ^r3^ *
tgrt^R wti *tfsRj R*ft i ^j?w ^?RR ^p39^ <v^Rfe ^
R*tRt wt3 ^ricoiiHt 3*3 i ^+8+8=bo
81 Rafter ^ c3t3> R R ? <k
bo4 l «M CW I
( 15 )( 14 ) 4/150 - 6004/150- 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
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P-II (1+1+1) G /17 (N)2017
COST AND MANAGEMENT ACCOUNTING(General)
Paper : 2CG3 : X-A
[New Syllabus]Time : Thirty MinutesFull Marks : 30
Important Instructions for OMR Sheet1. Write / Fill your correct Subject Name, Subject Code & Paper Code
in the space provided on the top of the OMR sheet (Subject Codes the back of the OMR sheet & Paper Code in theare given on
Question Paper.)2. Write / Fill your Roll number, Registration number, Regn. Session,
Exam Date and Exam Session in the space provided on the OMRSheet.
3. Each item has four alternative responses marked (A), (B), (C) and (D). You have to darken the circle as indicated below on the correct response against each item.
4. Your responses to the items are to be indicated in the OMR Sheet given inside the Paper Booklet only. If you mark at any place other than in the circle in die OMR Sheet, it will not be evaluated.
5. If you write your Name, Phone Number or put any mark on any part of die OMR Sheet, except for the space allotted for the relevant entries, which may disclose your identity, or use abusive language or employ any other unfair means, you will render yourself liable to
((
disqualification.6. You have to return the OMR Sheet to the invigilators at the end of
die examination compulsorily and must not carry it with you outside die Examination Hall.
7. Use only Blue/Black Ball point pen. Use of any mobile phone, calculator or log table etc. in examination hall, is prohibited.
4/151 - 600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -21 of 28
Attempt all the questions in OMR sheet.
Choose the correct answer.
Each question carries 2 marks.
1. Which of the following are tools of Management Accounting ?
(a) Decision Making
(b) Standard Costing
(c) Budgetary Control
(d) Human Resource Accounting
(A) a, b and d
(B) a, c and d
(C) a, b and c(D) a, b, c and d
f5?TtaaWta ^iRrtlia ?
(a) SKS
(b) W aia
(c) aR^fe RaaH(d) ataaa'MR f^ataa^H
(A) a, b and d
(B) a, c and d
(C) a, b and c
(D) a, b, c and d
OMR Sheets W$
^ I OMR Sheet 4a iatfrf*Rs afisa Subject Name, Subject Code ^
Paper Code aa^o ^ca I OMR Sheet 4a f^ta 9fMaSubject Code 'Sfa (TFGTIt 4a° Paper Code Sft}9^ Sc
OMR Sheet 4a "§Ra Rosia Roll number, Registrationnumber, Regn. Session, Exam date 4a> Exam Session RlaR4<R>o ^ca |
vo 1 Ft# ata astaj S^a, aat3R?l (A), (B), (C) 4a^ (D)w3TTt ^TR^.1 aRa SvQWfl C^tt^t aat5 ^iRlCvo ^fa^taa^o ^Cai
I aRa S^a caa<=iat4 S^a *T4 Wife OMR Sheets
^ ^ aRa^ ^a I ^5HJ caRat S*fRa C?Q?rt S^caa ^Ca
I
aRa
8l
atl
(t I 9tfWffa 9f%a W| *fRa 4^ara CaRat fac*ta RM, C¥H a^a, aN
^oJtfR OMR Sheet 4a caRat ^Rt*t Ca^tt aRa at I caRataH ^tatfl^
*Pr c«T*lt at *pffi^a ^twa fac^t •affatfl tareit vsta atft 5ttw i
^ I 9taR^t C*Ra Svq<i *13 (OMR Sheet) a\fst£ ^taatacaa faai> "Sfat fei “^tft^t cac^<i afea Calais $x<i 4a° ca>RaMca$ *tffR^t cat^fa af^ca
OMR Sheet ^rtat aRa at i
hi ^^aRa.ato/aRrarf *Raa> ^ta aja^ta aaiw ^jai ^fft^ataRTa
catai^T c?H aat^R^rSa wtat ^-cSRci ^artfa aja^ta fafaai i
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
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2. Costing is a technique of—
(A) Inventory Control
(B) Reduction of cost(C) Calculation of cost(D) None of these
(A) ’SJ'SjjO *Hj
(B) m sm(C) TOT ft#(D) ^
3. Which one out of the following is not an inventory valuation method ?(A) LIFO
(B) FIFO
(C) EOQ
(D) Weighted Average
'O I Ro>* ^*03 ajGUlflGH* ^ ?
(A) LIFO
(B) FIFO
(C) EOQ
(D) ?|\5
4. Calculate re-order level from the following :Safety Stock : 1000 units Consumption per week : 500 unitsIt takes 12 weeks to reach material from the date of ordering
(A) 1000 units(B) 6000 units(C) 3000 units(D) 7000 units
8 I m fa# ^ :^ : 5000
aft : <t°°?m\*\ c!>R?cti -5^90 c’ffeiwt
(A) 5ooo
(B) 'booo
(C) 'OOOO
(D) Hooo
5. Bin card is a record of-----
(A) Quality(B) Quantity(C) Numbers(D) Quantity and Quality
(t I f?R ^ ^ 4^5------ -—
(A)
(B) offtlM
(C)(D) 'Q aftiw
—
only —
.-4<1 ^1 —
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -23 of 28
6. Labour turnover can be measured by the following methods except —
(A) Separation method
(B) Replacement method
(C) Flux method
(D) Attrition method
8. Overhead Expenses can be classified according to :
(A) Function
(B) Elements
(C) Behavior
(D) All of the above
^ I v i ^tR^jS —------------ -
(A) felt ■
(B)
(C)
(D)
9. Difference between total revenues and total variable costs is known as
(A) . Contribution
(B) Gross Margin
(C) Operating Income
(D) Fixed cost
k I
(A)
(B)
(C) fert%i(D) fe m
(A)
(B)
(C) m(D) ’W
7. Cost of production does not include — .
(A) Selling Commission
(B) Direct Expenses *
(C) Direct Labour
(D) Direct Materials\ *iRfe —I 7\]----
(A)
(B)
(C) SftRBI
(D)
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -24 of 28
10. Opportunity cost is the best example of —
(A) Sunk Cost
(B) Standard Cost
(C) Relevant Cost
(D) Irrelevant Cost
12. The budget that changes for increases or decreases in the volume or activitybudget.is a
(A) Capital
(B) Master
(C) Flexible
(D) None of these
_________i 3105®
43 (7131 ^1333I ^$£313 3J3 ^____
(A) t33fens 3J3
(B) 3134 3J3
(C) 313^4 3J3
P) ^313^ 313
11. Lead Time is the time between —
(A) 8.00 AM to 5.00 PM
(B) The completion of two products
(C) Placement of an order and the deliveiy of it
(D) None of these
C3
(A) 3F333
P) ^3
(C) *#3^3%!
P) 4^03t3 C3^I3^ 33
as volume changes—13. A variable cost is likely to remain the same----------
(A) in total
(B) per unit
(C) both 4A and 4B? above
P) None of tliese
| 3f33tt3 *3(33^3 ^3 ^13 43# ‘9ft33^3%?l 3]3
--------------- 43 3C3J3 333^ ^R53®f 333—
(A) 3333 V 3f^33 C3£3> f3C33 (t 3f&33
P) $Bt *WJ3
(C) 43# 3533M C3*l 43\ ^13 33331^
P) 4^M3 C3*l3fSt 33
bb I
43^ 31405
(A) C3t#3 ^33
P) 43W
(C) ^*K33 ‘A’ 'S ‘B! ^
P) 4^03t3 C413#^ 33
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -25 of 28
14. Process costing is suitable for
(A) Oil refining firms
(B) Hospitals
(C) Transport firms
(D) Brick laying firms
P-II (1+1+1) G/17 (N)
2017
COST AND MANAGEMENT ACCOUNTING(General)
Paper Code : 2CG3 : X-B
[New Syllabus]^8 |
(A) $5*1
(B)
(C) -
(D) ^
Time : Two Hours Thirty Minutes
The figures in the margin indicate full marks.
Answer all questions :
1. What is Cost Accounting ? Write the importance of Cost Accounting to business concern.
Full Marks : 70;
2+515. Job costing used in__________
(A) Printing works
(B) Paper mills
(C) Chemical works
(D) Textile mills
±(t I ft#
. (A) ^ <t>tm
(B) .
. (C)
(D)
Or,
Write short notes on :
(a) Management Accounting
(b) Classification of Cost
(c) Essentials of a Good Cost Accounting System.
2. Write a note on Perpetual Inventory systems and mention its advantages. 3+4
2+2+3
Or,
In a factory, component A is used as follows :
Normal usage 50 kg per week;Minimum usage 25 kg. per week; Maximum usage 75 kg per week;
Re-order quantity 300 kg;Re-order period 4-6 weeks.
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1
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -26 of 28
Calculate for component A :
(i) Re-order level,
(ii) Minimum level and
(iif) Maximum level
5. Discuss the similarities and dissimilarities of job costing and contract costing.3+4
6. Classify the process loss and describe their accounting treatment. 2+52+2+3 On
3. What is Labour turnover? What are the methods of calculating Labour2+5
Sunshine Co. Ltd. produces a standard product through two processes — Process I and Process II. The output of process I is transferred to Process II. 5000 units were issued to Process I at the beginning of the production process at a cost of ^.10 per unit. The following are other relevant information relating to Process I and Process II:
Process I
20,000
7.500
2.500
4,200
turnover ?
On
A worker takes 80 hours to do a job for which time allowed is 100 hours. Wage rate is 3.00 per hour. Calculate the works cost of the job under the following methods of wage payment
® Halsey premium plan and
(ii) Rowan plan when material cost is ^.150 and works overhead is 150% of wages.
Process IISundry Materials (^)
Labour
Direct expenses (^)
Actual Output (unit)
15,000
5,200(?)1,800314x2=74,1004._The modem company is having four departments. A, B and C are the producing
departments and D is a service department. The actual cost for a period as follows:
Rent ^.2,000; Repair of plant 1,200, Depreciation ^.900; Lighting ^.200; Supervision ^.3,000; Insurance of stock ^.1,000; Employees’ Insurance ^.300; Power 1,800.
Normal loss in process I is 10% and in Process II is 5%. Scrap in process I and Process II is sold at ^.1.00 and ^.2.50 per unit respectively.
are
)
Prepare process accounts assuming there were no opening or closing stocks.3+4
The following data are available in respect of four departments :
Deptt. A Deptt. B Deptt. C Dcptt. D
7. What is CVP analysis ? What are the assumptions of CVP analysis ? What are the uses of it ? 2+3+2
OnFloor area (Sq. ft.) Number of workers
Direct wages (^)
Value of plant (f)
Value of stock (^)
150 110 90 5024 16 12 8 From the following data, you are required to calculate :
(a) P/V ratio
(b) Break-even sales with the help of P/V ratio.
(c) Sales required to earn a profit of 4,50,000
8,000 6,00024.000 18,00015.000 9,000
4.000 2,00012.000 6,000
6,000 • —Apportion the cost to various departments on the most equitable method. 10
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UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -27 of 28
90,000 'O I ? Sjfe ^SfRvs.*-^ fefn fei^cf <jif£*f<j {%{%?'*+£=<*
Fixed Expenses
Variable cost per unit: Direct Material Direct Labour Direct overheads
Selling price per unit
5
*.2= 100% of direct labour
*. 12
b^°?n# m arc i «—xb. = ^b
2+2+38 l 2fef C*TCI
• ^ I ^ffepi fen fe^ I ‘tfffelR ca#feN ^ ^ feKfettW n«ftt
bo78. Discuss the importance of Budgetary Control System.
9. What is standard cost ? What is the importance of Standard Costing ?
10. What are benefits and limitations of Financial statement analysis ?
nR I \3+8=<\2+5
4 sb+G=H
WRT,
2tf%f5 2ft*R ^S?f W :
Wltfe 2ffe>ft/t. *lfejn ^<**5b+£=H
2fc| I
H I CVP fe$n*t ? CVP fesROR 1% 1% ? 1% 1%b/K>+b.=b
'S+8=<\
?
b I
C5WI Wfct,
^SRt, OTC I
b-1 Rte(5<l fesfl Rcftt 3RI
^ I m* f% ? ^FR> 3jn few 43 W5 1% ?
b.+b+'^'t. TftfeS fen CpM :
(3>) ffePR^n H
*+£=b
(?f) 4^ feR<wn fejsF^nwfe fen i
RR^f (Perpetual Inventory System)-43 fen n\fe3 fen (W
43^ 43 ^ifet'S# 3R I
bo i '®nfe fen^ festnam 'Q 1% 1% ?b+b+'S^ 8
b!^+8=^
^*ri,tsntft 2« c*rc i b+b+^=cl
( 15 )’ ( 14 ) 4/151 - 6004/151 -600
UGB_UG_Question_Accountancy General _Part-II_ Examination_2017
Digitized by the Librarian, Central Library, Malda College, Malda on 3rd May, 2019, Page -28 of 28