PROGRAMME:THREE-YEARBCOM

(General and Computer Applications)

Domain Subject: Commerce Semester-wise
Syllabus under CBCS w.e.f.2022-23 Academic
year

IIYearB Com(Common toB.Com General,B.Com CA,B.Com Taxation,

B.ComComputer Applications withBusinessAnalytics&
BA Accountancy)

SEMESTER–III

Course3A: Advanced Accounting

MODEL QUESTION PAPER

Time: 3 hrs Max. Marks 75

Section A

Answer any Five of the following 5 X 3=15 M

1) Write self-balancing adjusting entries.

a. Credit Sales
b. Sales returns
c. Cash received from debtors

2) Prepare sales Ledger adjustment account in the General Ledger

Opening Debtors ₹10,000; Credit sales ₹30,000; Cash received from debtors ₹6000; Bills
receivable received ₹ 5000; Bills receivable dishonour₹1000
3) Find out profit from the following data
₹
Capital at the beginning of the year 8,00,000
Drawings during the year 1,80,000
Capital at the end of the year 9,00,000
Capital introduced during the year 50,000

4) From the following find credit purchases

Opening Creditors ₹ 6,000; Cash paid to creditors₹ 8000; Bills payable accepted ₹ 5000;
Closing creditors₹ 9000
5) Write short note on Receipts and Payments Account.

6) Write short note on Income and Expenditure account

7) Calculate Goodwill on the basis of 3 years average profits and 2 years purchase net profits
are 2019 ₹ 18,000, 2020 ₹ 20,000 and 2021 ₹ 19,000
8) Fixed and Fluctuating Capitals.
9) Garner Vs Murray Case.

10) A and B were in partnership and agreed to dissolve. The assets realised ₹ 75,000. The
Liabilities were as follows:- Sundry Creditors ₹ 45,000, L:oan from A ₹ 20,000, A’s Capital
₹ 10,000, and B’s Capital ₹ 15,000. They share profits and losses in proportion of A: ¾ and
B: ¼ . Prepare Realisationaccount.

Section - B
Answer any Five from the following (5 12 = 60 Marks)
11) From the following particulars, prepare the debtors ledger adjustment A/c as it would
appear in the General ledger for the year ended 31.12.2021.
₹
Sundry Debtors (on 1.1.2021) (Dr.) 1,60,000
(Cr.) 8,000
Sales (including cash sales of ₹ 40,000) 2,40,000
Cash received from debtors 1,20,000
Return inward 20,000
Discount and rebate allowed to debtors 12,000
Allowances to customers on goods damaged in transit 8,000
Bad debts written off 16,000
Provision for bad debts 24,000
Provision for discount on debtors 4,000
Bad debts previously written off, now recovered 20,000
Interest on customers overdue account 4,000
Trade discount 2,000
Bills receivable received 56,000
Bills receivable dishonoured 24,000
Bills receivable discounted 8,000
Bills receivable endorsed 10,000
Bills receivable honoured at maturity 8,000
Bills receivable renewed 6,000
Interest on bills renewed 200
Bills receivable as endorsed dishonoured 2,000
Discount allowed but later on disallowed 2,000
Carriage charged to customers 4,000
Transfer from debtors ledger to creditors ledger 24,000
Transfer from creditors ledger to debtors ledger 28,000
Sundry debtors (on 31.12.2021)(Cr) 12,000
12) Prepare Creditors Ledger Adjustment A/c, Debtors Ledger Adjustment A/c and General
ledger Adjustment A/c.
₹
Debtors Balance in General Ledger Adjustment A/c (Cr.) 60,500
Creditors Balance in General Ledger Adjustment A/c (Dr.) 38,500
Total Sales 53,100
Cash Sales 12,800
Total Purchases 42,790
Cash Purchases 16,390
Received through Bank From Debtors 48,000
Discount allowed to the Business 375
Discount allowed by the Business 450
Returns by customers 1,225
Return to suppliers 875
Accepted bills Payable 3,200
Accepted bills receivable 4,800
Bills receivable dishonored 200
Interest Charges on dishonored bills 15
Trade discount 975
Bad debts 375
Set off 195
Cash paid to Creditors 32,500

13) Mr. X has maintained his books by single entry method. From the following details calculate profit for
the year and a statement of affairs at the end of the year. ₹. 1,000 (cost) furniture was sold for ₹. 5,000 on
1.1.2021. 10% depreciation is to be charged on furniture. Mr. X has drawn
₹. 1,000 p.m. ₹. 2,000 was invested by Mr. X in 2021 as further capital.
1.1.2021₹ 31.12.2021 ₹
Stock 40,000 60,000
Debtors 30,000 40,000
Cash 2,000 1,000
Bank 10,000 5,000
Creditors 15,000 25,000
Outstanding expenses 5,000 2,000
Furniture(cost) 3,000 2,000
Bank balance on 1.1.2021 is as per cash book but the bank overdraft on 31.12.2021 is as per bank
statement. ₹. 2,000 Cheques drawn in Dec. 2021 have not been encased within the year.

14) Ramesh keeps his books on single entry basis. Prepare a statement of affairs as on
31.10.2022 and a statement of profit (or) loss for the period ending 31.10.2022.

Assets & 1.11.2021 31.10.2022

liabilities ₹ ₹
Bank balance 560 (cr) 350 (dr)
Cash on hand 10 50
Debtors 4,500 3,600
Stock 2,700 2,900
Plant 4,000 4,000
Furniture 1,000 1,000
Ramesh had withdrawn ₹. 2,000 during the year and had introduced fresh capital of ₹.4,200 on 1.7.2022.
A provision of 5% on debtors is necessary. Write off depreciation on plant at 10% and furniture at 15%.
Interest on capital is to be allowed at 5%.
15) From the following Receipts and Payments, prepare an Income and Expenditure account for the year
ended 31-12-2020.
₹ ₹
2020
Jan.1 To Opening Balance: By Buildings 15,000
Cash 1,000 By Rent 700
Bank 100 By Furniture 1,500
--- 1,100 By Salaries 600
Dec.31 To Donations 20,000 By Cricket 200
To Life members fees 4,000 By Tennis 500
To Subscription 1,800 By Gardening 100
To Interest on Investments 50 By Printing 50

To Cricket 150 By Telephones 175

 To Tennis 400 By Advertisement 100
To Playing cards 300 By Playing cards 200
To Sale of old news papers 125 By Investments 8,000

To Sundries 100 By Balance c/d 900

28,025 28,025
Outstanding were: Subscriptions ₹ 400; Interest on Investments ₹ 150; Salaries ₹200; Rent ₹200;
Subscriptions received in advance for the year 2021 were ₹100.

16)Write any Ten differences between Receipts and Payments Account and Income and
Expenditure Account

17) The Balance sheet of B and D as on 31-12-2021 is given below who share profits and losses in the
ration of 2: 1.
Liabilities ₹ Assets ₹
B’s capital 45,000 Furniture 6,000
D’s capital 25,000 Freehold property 20,000
General reserve 24,000 Debtors 60,000
Creditors 16,000 Stock 12,000
cash 12,000
1,10,000 1,10,000
They agreed to admit K into the firm subject to the following conditions:
(a) K will bring in ₹ 21,000 of which ₹ 9,000 will be treated as his share of goodwill to be retained in the
business.
(b) 50% of the general reserve is to remain as provision for doubtful debts.
(c) Depreciation is to be provided on furniture @ 15 %.
(d) Closing stock is to be valued at ₹ 10,500.
(e) K is entitled to 1/4th share of the profit.
Prepare necessary accounts to give effect to these arrangements and prepare the Balance sheet of the new
firm.

18) The Balance Sheet of P, Q and R who were sharing profits in proportion to their Capitals stood as
follows on 31st December 2021:
Liabilities ₹ Assets ₹
Sundry Creditors 13,800 Cash at Bank 11,000
Capital Accounts Sundry Debtors 10,000
P 45,000 Less: Provision 400
Q 30,000 9,600
R 15,000 Stock 16,200
Machinery 17,000
Land & Buildings 50,000
1,03,800 1,03,800
Q decides to retire on that date and P, Q and R agree to make the following adjustments of the assets and
liabilities:
a) That out of the amount of insurance which was debited entirely to Profit and Loss Account,
₹ 1,500 be carried forward as Unexpected Insurance.
b) That the provision for Doubtful Debts be brought up to 7%.
c) That the Land and Buildings be appreciated by 20%.
d) That a provision of ₹ 4,000 be made in respect of an outstanding bill for repairs.
e) That the goodwill of the entire firm be fixed at ₹ 21,600 and Q’s share of the same be adjusted into
the accounts of P and R who are going to share in future in the proportion of ¾ and ¼ respectively.
 f) That the entire Capital of the firm as newly constituted be fixed at ₹ 56,000 as between P and R in
proportion of 3:1, actual cash to be paid off or to be brought in by the continuing partners as the
case may be.
Show necessary ledger accounts and also prepare new balance sheet of the firm.

19)A, B and C are partners in a firm sharing profits and losses as 40%, 30% and 30% respectively. They
decide to dissolve the firm and appoint b to realize the assets and distribute as his remuneration and to
bear all the expenses of realization.
The following is the balance sheet of the firm as on the date of dissolution.
Liabilities ₹ Assets ₹
Creditors 59000 Cash at bank 1500
Capitals Debtors 45500
A 30000 Less: provision 2500 43000
B 20000 Stock 60000
C’s capital overdrawn 4500
1,09,000 1,09,000
B reports the result of realization as follows: Debtors realize ₹ 35000; stock realize ₹ 45,000; goodwill is
sold for ₹ 2000 Creditors are paid Rs. 57,500 in full settlement. Outstanding creditor’s ₹ 500 have also
been paid. The expenses of realization came to ₹ 600 which b met personally. A and B agree to receive
from C ₹3000 in full settlement of the firm’s claim against him. Show necessary ledger accounts.

20) A and B are in equal partnership. Their Balance sheet stood as follows:

Liabilities ₹ Assets ₹
Capital A: 600 Plant & Machinery 1,475
Sundry Creditors 3,900 Furniture 400
Debtors 500
Stock 625
Bank 300
B’s Capital 1,200
4,500 4,500
The assets were realised as follows:
Stock ₹ 350, Furniture ₹ 200, Debtors ₹ 500 and Plant & Machinery ₹ 700. The cost of collecting the
estate amounted to ₹ 150.
A’s private estate is not sufficient even to pay his private liabilities, where as in B’s private estate, there is
a surplus of ₹ 50.
Prepare Realisation A/c, Cash A/c, Creditors A/c, Capital A/c’s and the Deficiency A/c of the partners.

Note : Question Paper setters are strictly requested to prepare the

question papers as per the model question paper enclosed. No theory
questions are to be given in the place of problem questions.
 Programme: Three Year B.Com
Domain Subject: Commerce
Semester-wise Syllabus under CBCS
W.E.F. 2022-23 ACADEMIC YEAR

II Year B.Com General,B.Com CA,B.Com Taxation – Semester – III

Course 3B : Business Statistics
Model Question Paper

Section A

Answer any Five of the following 5 X 3 = 15 M

1) The marks obtained by the students in a class as follows. You’re required to construct a frequency
table. The class interval is taken as 10.

Marks: 66 34 50 72 35 88 68 72 30 44 67 25 88 16 33 79 92 27 70 84
1239 96 63 44 25 31 88 82 56 62 47 20 34 69 49 28 75 40 81

2) In a class 20 students wrote an examination. There average marks are 50. 10 students failed in the
examination. 10 students total marks are 300. Find out the average marks of 10 passed students.

3) If median = 24.65 and mode = 28.04. Find mean

4) N1 = 30; N2= 20; X1= 40 ; X2 = 60. Find X12

5)Find range and co-efficient of range from the following.

values 42 46 50 54 58 60 62 64
frequency 18 74 126 93 61 38 14 8

6) If Q1 = 20 and Q3= 40. Find Q.D and Coefficient of Q.D.

7) If, N = 10, ∑ dx = 0, ∑ dx² = 60, ∑ dy = 0, ∑ dy² = 60 and ∑ dxdy = 57

Find Co-efficient of Co-relation
8)If r = 0.9 and n=10 then find P.E.r.

9)Construct index numbers under simple Aggregative method

Commodity A B C D E
Price ₹ 2021 50 40 80 110 20
Price ₹ 2022 70 60 90 120 20

10) Construct the cost of living index number.

Group Food Fuel and Lighting Clothing Rent Miscellaneous
Index Number 352 220 230 160 190
Weight 48 10 8 12 15
 Section - B

Answer any Five from the following (5 12 = 60 Marks)

11) Draw a histogram.

Daily wages 0 - 10 10 - 30 30 - 40 40 - 50 50 - 60 60 - 80 80 - 100

(in ₹ .)
No. Of workers 5 12 13 20 14 10 14

12) In a sample study about the tea habits in two villages the following data were observed:
Village – A Village – B
70% persons were males 55% persons were males
80% were tea drinkers , and 35% were tea drinkers , and
62% were male tea drinkers 25% were male tea drinkers
Tabulate the above data.

13) Find Arithmetic Mean from the following data.

Temperature -40 to -30 -30 to -20 -20 to -10 -10 to 0 0 to 10 10 to 20 20 to 30 30 to 40
0
c
No. Of days 10 26 40 64 180 30 10 5

14)Find Q3,D6 and P46 from the following data.

Classes 30 - 32 32 - 34 34 - 36 36 - 38 38 - 40 40 - 42 42 - 44 44 - 46
frequency 8 24 31 50 61 38 21 12

15) Two cricketers scored the following runs in the several innings. Find who better run getter
and who is more consistent player.
A 42 17 83 59 72 76 64 45 40 32
B 28 70 31 5 59 108 82 14 3 95

16) Calculate Bowley’s co-efficient of skewness.

Mid values 15 25 35 45 55 65 75 75
Frequency 34 40 48 100 125 80 50 22

17) Calculate the Correlation Co-efficient between Age and playing habit of the following
students.
Age in years 15 16 17 18 19 20
No of students 250 200 150 120 100 80
Regular players 200 150 90 48 30 12
 18) Ten competitors in beauty contest are ranked by three judges A,B and C in the following
order. Use Rank correlation co-efficient and to determine which pair of judges has the
nearest approach common tastes in beauty.

Judge- 1 6 5 10 3 2 4 9 7 8
A
Judge- 3 5 8 4 7 10 2 1 6 9
B
Judge-c 6 4 9 8 1 2 3 10 5 7

19) Construct index numbers under (1) Simple average of relatives method and (2) weighted
average of relatives method
Commodities P Q R S T
2020 price in ₹ 50 40 80 110 20
2021 price in ₹ 70 60 90 120 20
weights 4 1 2 1 2

20) Construct Fishers ideal index number from the following data.
Commodities 2020 2021
Price in ₹ value in ₹ price in ₹ value in ₹
Rice 20 200 60 300
Wheat 15 225 40 400
Maize 5 100 15 150

Note : Question Paper setters are strictly requested to prepare the

question papers as per the model question paper enclosed. No theory
questions are to be given in the place of problem questions.
 Programme: Three Year B.Com General

Domain Subject: Commerce

Semester-wise Syllabus under CBCS
w.e.f. 2022-23 academic year

II Year B.Com General – Semester – III

Course3C :Marketing
Model Question Paper
Time: 3 hrs Max. Marks 75
Section A
Answer any Five of the following 5 X 3=15 Marks

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Section - B
Answer any Five Questions5 12 = 60 Marks

11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

Note: The Question Paper Setter should set Questions covering all units (both 3 marks and 12
marks Questions) equally.
 Format of Model Question Paper
Programme: Three Year B.Com
(General and Computer Applications)
Domain Subject: Commerce
Semester-wise Syllabus under CBCS
w.e.f. 2022-22 Academic Year
Semester-wise Syllabus under CBCS

II Year B.Com Taxation

Semester – III
Course 3C: CUSTOMS ACT
Model Question Paper
Time: 3 hrs Max. Marks 75
Section A
Answer any Five of the following 5 X 3=15 M
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Section - B
Answer any Five Questions(5 12 = 60 Marks)
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Note: The Question Paper Setter should set Questions covering all units (both 3 marks and 12
marks Questions) equally.
 Sri Venkateswara University: Tirupati
Programme: Three Year B.Com
Domain Subject: Commerce
w.e.f. 2022-23 Academic year

II Year B.Com Computer Applications with Business Analytics – Semester –III

Course 3B(1) : Statistics for Business Analytics
Model Question Paper
Time:3hours Marks:75marks
-------------------------------------------------------------------------------------------------------------------------
Note:This questionpapercontains twopartsAandB.
Part A is compulsory which carries 25 marks. Answer any five of the following questions in Part A.Part B
consists of 5 Units. Answer any one full question from each unit. Each question carries 10marks
PART –A
AnsweranyFiveofthefollowingquestion. (3X5=15M)

1. Characteristics features of statistics

2. Primary and Secondary data
3. Draw a simple bar diagram
Countries India Germany UK China
Birth rates 33 16 20 40
‘000’

4.N1 = 30; N2= 20; X1= 40 ; X2 = 60. Find X12

5.Calculate the value of Median from the following data
391 384 591 407 672

6. In a moderately symmetrical distribution the Median is 10 and Mean is 10. Find Mode
7. Calculate Range and its Co-efficient
Marks 10 20 30 40 50 80
No. of Students 4 7 15 8 7 2
8. Find Co-efficient of Variation. Mean 100; Standard Deviation 40
9. Find Bowley’s Coefficient of Skewness Median = 20, Q1 = 10, Q3 = 30.
10. Find Karl Pearson’s Co-efficient of SkewnessMean = 50; Mode = 60; S.D = 10.

PART– B

AnsweranyFiveofthefollowingquestion. (5X12=60M)
11. Draw a Frequency Distribution table. The marks scored by 25 students are given below
Marks: 18, 24, 32, 40, 48, 52, 59, 60, 09, 11, 05, 13, 26, 30, 41
50, 52, 62, 19, 23, 36, 50, 51, 46, 33
12.Following figures give the ages of newly married husbands and their wives in years.
Represent the data by a frequency distribution.
Ages of 24 26 27 25 28 24 27 28 25 26 25 26 27 25 27 26 25 26 26 26
Husband

Ages of 17 18 19 17 20 18 18 19 18 19 17 18 19 19 20 19 17 20 17 18
Wives
13. Draw a subdivided bar diagram
Year Public Companies Private Companies Total
2019 5000 20,000 25,000
2020 4000 16,000 20,000
2021 7,000 21,000 28,000
14. Find Mode graphically
Class 0-10 10-20 20-30 30-40 40-50 50-60 60-70 70-80 80-90 90-100

Frequency 5 11 19 21 16 10 8 6 3 1

15. Calculate Arithmetic Mean

Temperature in ºC -40 to -30 -30 to -20 -20 to -10 -10 to 0 0 to 10 10 to 20 20 to 30

No. of Days 10 28 30 42 65 180 10

16. Calculate Median

Class 0-100 100-200 200-300 300-400 400-500 500-600 600-700
Frequency 14 16 20 40 20 16 14

17.Calculate Mean Deviation from Mean

Class 0-10 10-20 20-30 30-40 40-50 50-60 60-70
Frequency 4 6 10 20 10 6 4

18. Calculate Standard Deviation

Class 0-20 20-40 40-60 60-80 80-100
Frequency 5 10 12 18 15

19. Find Karl Pearson’s Co-efficient of Skewness

Mean = 40, Median = 30, S.D = 20

20. Find Bowley’s Co-efficient of Skewness

0-10 10-20 20-30 30-40 40-50 50-60
Class
Frequency 20 12 18 30 10 10

Note : Question Paper setter should set the Question paper as per
Model Question paper Only. In place of Problem Only
Problem should be given not a theory Question.
No Deviation at all.
 SRI VENKATESWARA UNIVERSITY
II Year B.COM Computer Applications & B.Com Computer Applications with
Business Analytics B.A. Computer Applications / B.Sc Computer Applications

III SEMESTER - CBCS W.E.F. 2022-23

COURSE 3C: PROGRAMMING WITH C & C++

SECTION - A (Total 15 marks)

Answer any FIVE Questions (5X3 = 15Marks)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
SECTION - B (Total 60 marks)
Answer any FIVE Questions (5X12 = 60Marks)

11.
12
13.
14.
15.
16.
17.
18.
19.
20.

Note: The Question Paper Setter should set Questions covering all units (both 3
marks and 12 marks) equally.