Code No.

D-14001

FACULTY OF COMMERCE
B.Com (CBCS) I Semester Examination, March 2022

(Common Paper for General/ Computer Applications/ Advertising/ Foreign

Trade/ Tax Procedure/ Business Analytics and Honours Courses)

Subject: Financial Accounting - I

Paper Code-DSC- 101
Time: 3 Hours Max. Marks: 80

PART – A
Note: Answer any five questions. (5 x 4 = 20 Marks)

1 Explain the Objectives of Accounting.

2 What are the Fundamental Accounting concepts? Discuss.

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3 Debit Note and Credit Note.
4 What is the need for Bank Reconciliation Statement?
5 Rectify the following transactions:

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(a) Rent paid Rs. 520 was posted in Rent Account as Rs.250
(b) Purchases Day Book was under cast by Rs.1,000.
6 What are the causes of Depreciation?
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7 Pass the necessary adjustment entries for the following:
(a) Provide Rs1,000 for Rent Outstanding
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(b) Commissioin received in Advance Rs.2,000.
8 Prepare a Bank Reconciliation Statement of Sandeep as on 31.12.2018
Balance as per Pass Book (Dr) Rs. 3,100
Cheques issued but not presented for payment Rs.1,000
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Cheques paid but not credited Rs.2,500

Bank Charges Rs.15.
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PART – B
Note: Answer any five questions. (5 x 12 = 60 Marks)
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9 What is Accounting? Who are the parties’ interested in accounting information?

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10 Journalize the following transactions in the books of ‘A’

2018 April, ‘A’ Ltd. Commenced Business with Cash of Rs.7,00,000
2. Deposited in the Bank Rs.2,00,000
5. Purchased Furniture worth Rs.10,500 from Krishna
6. Purchased goods from Hari for Rs.20,000 on cash
9. Sold goods for Rs.25,000
10. Paid to Krishna Rs.10,000 in full settlement of his Account
13. Withdrawn goods worth Rs.15,000 for personal use
20. Withdrawn Cash Rs.20,000 for office purpose from the Bank
24. Paid for Stationery Rs.5,000 through cheque
25. Insurance Premium paid Rs.25,000 through cheque
28. Cash withdrawn from the Bank Rs.80,000.

11 What do you understand by Subsidiary Books? Explain about each of them.

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 Code No. D-14001
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12 Enter the following transactions in the Three Column Cash Book.

2018, March 1. Balance of Cash in Hand Rs.4,000, Over Draft at Bank Rs.5,000
4. Invested further Capital Rs.1,00,000 out of which Rs.60,000 deposited
in Bank
5. Sold goods for cash Rs.80,000
6. Collected from Sridhar Rs.80,000, Discount Allowed Rs.2,000
7. Paid to Ram Vilas Rs.25,000, Discount Allowed by him Rs.650
13. Commission paid Rs.5,300
14. Office Furniture purchased from Keshav Rs.2,000
17. Drew cheque for personal use Rs.7,000
18. Collected from Atal Rs.40,000, Deposited in the Bank on 19 th
20. Draw from Bank for office use Rs.5,000
21. Draw cheque for Petty Cash Rs.1,500

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29. Drew from the Bank and paid Salary of Office Staff Rs.15,000
30. Deposited Cash in the Bank Rs.1,00,000.

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13 What is the Bank Reconciliation Statement? Explain the various reasons for
preparation of BRS.

14 On 31st Jan, 2018, the Pass Books of Prabhu showed a Debit Balance of Rs.41,000
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prepare Bank Reconciliation Statement from the following information.
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1. Cheque amounting to Rs.15,600 were drawn on 27th Jan, 2018 out of which
cheque for Rs.11,000 were cashed up to 31st jan, 2018.
2. A wrong debit of Rs.800 has been given by the Bank in Pass Book
3. A Cheque for Rs.200 were credited in Pass Book but was not recorded in Cash
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Book
4. Cheque amounting to Rs.21,000 were deposited for collection. But cheques for
Rs.7,400 have been credited in Pass Book at 5th Feb, 2018
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5. A cheque for Rs.1,000 dishonoured and were debited in Pass Book only
6. Interest and Bank Charges of Rs.100 were not recorded in Cash Book
7. A Cheque of Rs.500 debited in the Cash Book only
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8. A Wrong credit has been given by the banker for Rs.500 in the Pass Book.
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15 Rectify the following errors and find out the effect of the errors on Net Profit.
1. Purchase of Rs.300 from Raman passed through Sales Book
2. Bill Received from Ramu for Rs.500 passed through Bill Payable Book
3. An item of Rs.150 relating to Prepaid Rent was omitted to be brought forwarded
from last Year
4. Rs.400 paid to Metha B, against out acceptance was debited to Mehta N
5. Received Rs.300 from Ajit (Whose account for Rs.300 was written off earlier)
and posted to the credit of Amrit
6. Transistor sold to Karan for Rs.750 Passed through Sales Book twice.

16 A Company, whose accounting year is financial year purchased on 1 st July, 2013

Machinery costing Rs.40,000. It purchased further Machinery on 1 st Jan, 2014
costing Rs.20,000 and on 1st Oct, 2014 costing Rs.20,000.
On 1st April, 2015, one fourth of Machinery installed on 1st July, 2013 became
obsolete and was sold for Rs.3,000. Show how Machinery Account would appear
in the Books, if Machinery was depreciated by Fixed Installment Method @ 10%
per annum.
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 Code No. D-14001
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17 Following is the Trial Balance of M/s Kasturi Agencies. Prepare Trading and Profit
& Loss Account for the year ended 31st march, 2018 and a Balance Sheet on that
date:
Particulars Dr Cr
Capital 1,00,000
Drawing 18,000
Buildings 15,000
Furniture & Fittings 7,500
Motor Van 25,000
Loan from Hari @12% interest 15,000
Interest paid on above 900
Sales 1,00,000
Purchases 75,000

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Opening Stock 25,000
Establishment Expenses 15,000
Wages 2,000

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Insurance 1,000
Commission received 4,500
Sundry Debtors 28,100
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Bank Balance 20,000
Sundry Creditors 10,000
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Interest 3,000
Total 2,32,500 2,32,500
Adjustments:
1. Closing Stock Rs.32,000
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2. Out Standing Wages Rs.500

3. Prepaid Insurance Rs.300
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4. Commission received in advance Rs.1,300

5. Allow Interest on Capital @10%
6. Depreciate: Building @2.5%, Furniture and Fittings @10%, Motor Van @10%
7. Charge Interest on Drawings Rs.500
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8. Accrued Interest Rs.500

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18 Prepare a Trading Account for the year ending 30th June, 2016 of Mr. Arun Sharma
from the following balance:
Particulars Rs. Particulars Rs.
st
Stock on 1 July, 2015 4,80,000 Credit Sales 14,20,000
Cash Purchases 3,60,000 Office Salaries 50,000
Credit Purchases 8,40,000 Office Lighting 5,000
Freight 27,500 Printing and Stationery 4,000
Carriage 2,500 Goods destroyed by fire 10,000
Octroi Duty 12,000 Subsidies on Purchase of Goods 30,000
Import Duty and Dock 1,30,000 Excise Duty on Finished Goods 35,000
Charges
Clearing Charges 40,000 Duty Drawbacks 15,000
(Moveable Excise Duty)
Manufacturing Expenses 1,20,000 Stock on 30th June, 2016 at Cost 3,10,000
(Market value Rs.3,00,000)
Cash Sales 7,60,000
****
 Code No. D-14001/T
FACULTY OF COMMERCE
B.Com (CBCS) (I - Semester) Examination, March 2022
(Common Paper for General / Computer Applications / Advertising / Foreign Trade and
Tax Procedure / Business Analytics and Honours Courses)
Financial Accounting - I
Paper Code - DSC - 101
Time : 3 Hours Max Marks : 80
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1. nøö+{Ï+>¥ ñ<˚∆XÊ´\qT $e]+#·+&ç.
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5. ~>∑Te ‘·|ü\qT düe]+#·TeTT
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_) ø=qT>√\T |ü⁄düÔø£+˝À s¡÷. 1000 ‘·≈£îÿe>± ≈£L&É&ÉyÓTÆq~.
6. ‘·s¡T>∑T<ä\≈£î ø±s¡D≤\qT ‘Ó*j·TCÒj·T+&ç
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7. ~>∑Te düs¡T›u≤≥T |ü<äT›\qT ∫{≤º |ü<äT›\T Áyêj·TTeTT.
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m) #Ó*¢+#·e\dæq n<Ó› s¡÷. 1000
_) eTT+<äT>± e∫Ãq ø£MTwüqT s¡÷. 2000
8. 31`12`2018 Hê{ÏøÏ dü+B|t jÓTTø£ÿ u≤+≈£î ì\«\ düeTq«j·T |ü{°º ‘·j·÷s¡T#˚j·TTeTT.
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bÕdt |ü⁄düÔø£+ Á|üø±s¡+ &Ó_{Ÿ ì\« s¡÷. 3,100

C≤Ø #˚dæq #Ó≈£îÿ\T Ç+ø£q÷ #Ó*¢+|ü⁄≈£î u≤+≈£î˝À <ëK\T ø±ì$ s¡÷. 1000
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&çbÕõ{Ÿ #˚dæq #Ó≈£îÿ\T Ç+ø£q÷ edü÷\T ø±ì$ s¡÷. 2500 u≤+≈£î #ÛêØ®\T s¡÷. 15
$uÛ≤>∑eTT ` _
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dü÷#·q : á ÁøÏ+~ Á|üX¯ï\˝À @y˚ì ◊<äT Á|üX¯ï\≈£î düe÷<ÛëHê\T sêj·T+&ç. (5I12 R 60 e÷s¡Tÿ\T)
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9. nøö{Ï+>¥ nq>±H˚$T? nøö+{Ï+>¥ düe÷#ês¡eTTô|’ ñ|üjÓ÷–+#·T esêZ\qT $e]+#·+&ç?

10. ~>∑Teq >∑\ e´eVü‰sê\≈£î 'A' jÓTTø£ÿ |ü⁄düÔø±\˝À ∫{≤¢ |ü<äT›\T Áyêj·TTeTT.
2018 @Á|æ˝Ÿ 1 'A' *$Tf…&é s¡÷. 7,00,000\‘√ yê´bÕs¡eTT ÁbÕs¡+_Û+#ês¡T.
2018 @Á|æ˝Ÿ 2 u≤+≈£î˝À &çbÕõ{Ÿ #˚dæq q>∑<äT s¡÷. 2,00,000
2018 @Á|æ˝Ÿ 5 ø£èwüí qT+&ç |òü]ï#·sY ø=qT>√\T #˚dæq s¡÷. 10,500
2018 @Á|æ˝Ÿ 6 Vü≤] qT+&ç q>∑<äT≈£î ø=qT>√\T #˚dæq düs¡T≈£î\T s¡÷. 20,000
2018 @Á|æ˝Ÿ 9 düs¡T≈£î\ neTàø£+ s¡÷. 25,000
2018 @Á|æ˝Ÿ 10 ø£èwüí≈£î #Ó*¢+∫q s¡÷. 10,000 |üP]Ô u≤ø° |ü]cÕÿs¡+ ø=s¡≈£î
2018 @Á|æ˝Ÿ 13 kı+‘êìøÏ rdüT≈£îqï düs¡T≈£î\T s¡÷. 15,000
2018 @Á|æ˝Ÿ 20 Ä|ò”düT ì$T‘·Ô+ u≤+≈£î qT+&ç ‘Ó∫Ãq q>∑<äT s¡÷. 20,000
2018 @Á|æ˝Ÿ 24 ùdºwüqØ ø=s¡≈£î #Ó≈£îÿ <ë«sê #Ó*¢+|ü⁄ s¡÷. 5,000
2018 @Á|æ˝Ÿ 25 #Ó≈£îÿ <ë«sê #Ó*¢+∫q ;Ûe÷ Á|”$Tj·T+ s¡÷. 25,000
2018 @Á|æ˝Ÿ 28 u≤+≈£î qT+&ç ‘Ó∫Ãq q>∑<äT s¡÷. 80,000
 Code No. D-14001/T
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11. düVü‰j·Tø£ |ü⁄düÔø±\+fÒ @$T{Ï? $$<Ûä s¡ø±\qT $e]+#·TeTT?

12. á ÁøÏ+~ e´eVü‰sê\qT q>∑<äT, u≤+≈£î, &çkÂÿ+≥T es¡Tdü\ q>∑<äT |ü⁄düÔø£+˝À sêj·T+&ç.
2018 e÷]à 1 #˚‹˝À q>∑<äT ì\« s¡÷. 4,000 u≤+≈£î˝À zesY Á&Ü|tº s¡÷. 50,000
2018 e÷]à 4 s¡÷. 1,00,000\qT n<äq|ü⁄ eT÷\<ÛäqeTT>± ô|≥Tºã&ç ô|{Ϻ <ëì qT+&ç s¡÷. 60,000\qT u≤+≈£î˝À
&çbÕõ{Ÿ #˚XÊs¡T.
2018 e÷]à 5 q>∑<äT≈£î düs¡T≈£î neTàø£+ s¡÷. 80,000
2018 e÷]à 6 l<ÛäsY qT+&ç q>∑<äT edü÷\T s¡÷. 80,000 Ç∫Ãq &çkÂÿ+{Ÿ s¡÷. 2,000
2018 e÷]à 7 sê+ $˝≤dt≈£î #Ó*¢+∫q~ s¡÷. 25,000 edü÷˝…’q &çkÂÿ+≥T s¡÷. 650
2018 e÷]Ã 13 #Ó*¢+∫q ø£MTwüHé s¡÷. 5,300
2018 e÷]Ã 14 πøXÊsY qT+&ç ø=qT>√\T #˚dæq Ä|ò”düT |òü]ï#·sY s¡÷. 20,000

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2018 e÷]à 17 e´øÏÔ>∑‘· nedüs¡+ ì$T‘·Ô+ Á&Ü #˚dæq q>∑<äT s¡÷. 7,000
2018 e÷]à 18 n≥˝Ÿ qT+&ç edü÷\T #˚dæq s¡÷. 40,000\qT u≤+≈£î˝À 19e ‘êØKTq &çbÕõ{Ÿ #˚j·T&ÉyÓTÆq~.

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2018 e÷]Ã 20 Ä|ò”düT ì$T‘·Ô+ Á&Ü #˚dæq q>∑<äT s¡÷. 5,000
2018 e÷]à 21 ∫\¢s¡ q>∑<äT ø=s¡≈£î u≤+≈£î qT+&ç Á&Ü #˚dæq~ s¡÷. 1,500
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2018 e÷]à 29 Ä|ò”düT dæã“+~øÏ #Ó≈£îÿ <ë«sê #Ó*¢+∫q~ s¡÷. 15,000
2018 e÷]à 30 u≤+≈£î˝À »e÷ #˚dæq q>∑<äT s¡÷. 1,00,000
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13. u≤´+≈£î ì\«\ düeTq«j·T |ü{°ºø£ nq>±H˚$T? Bìì ‘·j·÷s¡T#˚j·T&ÜìøÏ >∑\ $$<Ûä ø±s¡DeTT\qT ‘Ó\T|ü⁄eTT.
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14. 31 »qe] 2018 Á|üuÛÑT jÓTTø£ÿ bÕdt |ü⁄düÔø£+ s¡÷. 41,000 &Ó_{Ÿ ì\«qT #·÷|ü⁄‘·Tqï~. ÁøÏ+~ düe÷#ês¡+‘√ u≤+≈£î
ì\«\ düeTq«j·T |ü{°ºì ‘·j·÷s¡T#˚j·T+&ç.
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1) 27 »qe], 2018q s¡÷. 15,600\qT #Ó≈£îÿ\qT sêj·T>± 31 »qe], 2018 es¡≈£î s¡÷. 11,000\≈£î e÷Á‘·y˚T
#Ó≈£îÿ\T u≤+≈£î≈£î <ëK\T nsTTHêsTT.
2) bÕdtãTø˘˝À s¡÷. 800\≈£î ‘·|ü>± ˇø£ &Ó_{Ÿ |ü<äT›qT u≤+≈£î yês¡T sêXÊs¡T.
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3) bÕdt |ü⁄düÔø£+˝À s¡÷. 200\≈£î ˇø£ #Ó≈£îÿ≈£î Á¬ø&ç{Ÿ #˚dæqqT, q>∑<äT |ü⁄düÔø£+˝À e÷Á‘·+ |ü<äT› sêj·T˝Ò<äT.
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4) s¡÷. 21,000\≈£î #Ó≈£îÿ\qT u≤+≈£î˝À &çbÕõ{Ÿ #˚j·T>± s¡÷. 7,400 #Ó≈£îÿ\qT 5 |òæÁãe] 2018q bÕdt |ü⁄düÔø£+˝À
Á¬ø&ç{Ÿ #˚dæHês¡T.
5) s¡÷. 1000\ #Ó≈£îÿ nHê<äs¡D #Ó+<ä>± <ëìì bÕdt |ü⁄düÔø£+˝À &Ó_{Ÿ #˚dæ, yê|üdüT #˚dæHês¡T.
6) e&û¶, u≤+≈£î #êØ®\ yÓTT‘·Ô+ s¡÷. 100\qT bÕdt |ü⁄düÔø£+˝À e÷Á‘·y˚T sêdæHês¡T.
7) q>∑<äT |ü⁄düÔø£+˝À &Ó_{Ÿ #˚dæq s¡÷. 500 #Ó≈£îÿqT u≤+≈£î≈£î |ü+|ü˝Ò<äT.
8) u≤+≈£î yês¡T bÕdt |ü⁄düÔø£+˝À s¡÷. 500\≈£î ‘·|ü Á¬ø&ç{Ÿ Ç∫ÃHês¡T.

15. á ÁøÏ+~ ‘·|ü\qT düe]+∫, ˝≤uÛÑ+ MT<ä á ‘·|ü\ Á|üuÛ≤e+ m+‘√ ø£qT>=q+&ç.
1) sêeTHé <ä>∑Zs¡ s¡÷. 300\ ø=qT>√fi¯óflqT, neTàø±\ |ü⁄düÔø£+˝À sêdæHês¡T.
2) sêeTHé <ä–Zs¡ qT+∫ e∫Ãq s¡÷. 500\ edü÷\T _\T¢qT #Ó*¢+|ü⁄ _\T¢\T |ü⁄düÔø£+˝À sêdæHês¡T.
3) >∑‘· dü+e‘·‡s¡+ eTT+<äT>± #Ó*¢+∫q s¡÷. 150\ ;Ûe÷ Á|”$Tj·T+qT á dü+e‘·‡s¡eTT˝À eTT+<äT≈£î rdüTø£sêe&É+
e÷s¡∫b˛sTTHês¡T.
4) B yÓTVü≤‘êøÏ s¡÷. 400\qT #Ó*ùdÔ, N yÓTVü≤‘ê U≤‘ê≈£î &Ó_{Ÿ #˚j·T&É+ »]–q~.
 Code No. D-14001/T
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5) nõ‘Y U≤‘ê˝À sêe*‡q s¡÷. 300\qT s¡<äT› #˚j·T>± ‘·s¡Tyê‘· s¡÷. 200\T edü÷\T ø±>± neTè‘Y≈£î Á¬ø&ç{Ÿ Çe«&É+
»]–q~.
6) s¡÷. 750\≈£î ø£s¡TDY ≈£îÁ{≤ì dædüºsY neTà>± neTàø±\ |ü⁄düÔø+£ ˝À ¬s+&ÉTkÕs¡T¢ sêj·T&É+ »]–q~.
16. ˇø£ ø£+ô|˙ 1`7`2013q s¡÷. 40,000\≈£î ˇø£ j·T+Á‘·+qT ø=qT>√\T #˚dæHês¡T. Ä ‘·s¡Tyê‘· 1`1`2014q
s¡÷. 20,000 eT]j·TT 1`10`2014q s¡÷. 20,000\≈£î n<äq|ü⁄ j·T+Á‘ê\qT ø=qT>√\T #˚dæHês¡T.
1`7`2013 ø=qï j·T+Á‘·+˝À 1/4 e+‘·T ìs¡T|üjÓ÷>∑+ ø±e&É+‘√ <ëìì 1`4`2015q s¡÷. 3,000\≈£î neTà&ÉyÓTÆ+~.
dæús¡ yêsTT<ë\ |ü<ä∆‹˝À ‘·s¡T>∑T<ä\qT ˝…øÏÿdü÷Ô, j·T+Á‘ê\ U≤‘êqT ‘·j·÷s¡T#˚j·TTeTT. ø£+ô|˙yês¡T Financial Year ≈£î
˝…ø£ÿ\qT eTT–+#Ó<äs¡T.
17. 31`3`2018 Hê{Ï M/s ø£d÷ü ]Ô @C…˙‡dt yê] n+ø£D≤ ÁøÏ+<ä Çe«&É+ »]–+~. 31`3`2018 ‘√ n+‘·eTj˚T´ dü+e‘·‡sêìøÏ
es¡Ôø£, ˝≤uÛÑqcÕº\ U≤‘ê eT]j·TT ÄdæÔ, n|ü\ |ü{°ºì ‘·j·÷s¡T#˚jT· +&ç.

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&Ó_{Ÿ Á¬ø&ç{Ÿ
eT÷\<Ûäq+ 1,00,000
kı+‘·yê&Éø±\T 18,000

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uÛÑeHê\T 15,000
|òü]ï#·s¡T eT]j·TT _–+|ü⁄\T 7,500
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yÓ÷{≤sY yê´Hé 25,000
12%≈£î Vü≤] qT+&ç ãTTD+ 15,000
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ô|’ n|üô|’ #Ó*¢+∫q e&û¶ 900

neTàø±\T 1,00,000
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ø=qT>√fi¯ófl 75,000
ÁbÕs¡+uÛÑ düs¡T≈£î 25,000
kÕú|üq Ks¡TÃ\T 15,000
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y˚‘·Hê\T 2,000
Ç∫Ãq ø£MTwüHé 1,000
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e∫Ãq ø£MTwüHé 4,500

ãTTDÁ>∑düTÔ\T 28,100
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u≤+≈£î ì\« 20,000

ãTTD<ë‘·\T 10,000
e&û¶ 3,000
2,32,500 2,32,500
düs¡T›u≤≥T¢ :
1) eTT–+|ü⁄ düs¡T≈£î s¡÷. 32,000
2) #Ó*¢+#·e\dæq y˚‘·Hê\T s¡÷. 500
3) eTT+<äT>± #Ó*¢+∫q ;Ûe÷ Á|”$Tj·T+ s¡÷. 300
4) eTT+<äT>± e∫Ãq ø£MTwüHé s¡÷. 1300
5) eT÷\<Ûäq+ô|’ e&û¶ 10%
6) ‘·s¡T>∑T<ä\ : uÛÑeHê\ô|’ 2.5%, |òü]ï#·s¡T Á|æ+{Ï+>¥‡ô|’ 10% yÓ÷≥sY yê´Héô|’ 10%
7) kı+‘· yê&Éø±\ô|’ e&û¶ s¡÷. 500
8) sêe\dæq e&û¶ s¡÷. 500
 Code No. D-14001/T
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18. ns¡TDY X¯s¡à≈£î dü+ã+~Û+∫ ÁøÏ+~ $esê\ qT+&ç ‘˚~ : 30`6`2016 Hê{ÏøÏ es¡Ôø£+ U≤‘êqT ‘·j·÷s¡T#˚j·TTeTT.
1`7`2015 Hê{Ï düs¡T≈£î 4,80,000
q>∑<äT ø=qT>√\T 3,60,000
n<äT|ü⁄ ø=qT>√\T 8,40,000
Áô|òº{Ÿ Freight 27,500
ø=qT>√\T s¡yêD≤ 2,500
Á|üy˚X¯ s¡TdüT+ 12,000
~>∑TeT‹ düT+ø£+ 1,30,000
ø°¢j·T]+>¥ #êØ®\T 40,000
ñ‘·Œ‹Ô Ks¡TÃ\T 1,20,000

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q>∑<äT neTàø±\T 7,60,000
ns¡Te⁄ neTàø±\T 14,20,000

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Ä|ò”düT J‘ê\T 50,000
Ä|ò”düT ˝…’{Ï+>¥ 5,000
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eTTÁ<äD ùdºwüqØ 4,000
n–ï Á|üe÷<ä+ düs¡T≈£î 10,000
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dü;‡&ç edüTÔe⁄\ ø=qT>√\Tô|’ 30,000

Excise duty 35,000
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Duty draw backs 15,000

30`6`2016q düs¡T≈£î 3,10,000
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(e÷¬sÿ{Ÿ $\Te 3,00,000)

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