2017

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SS30Accountancy

No. of Questions 30 No. of Printed Pages 15

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SENIOR SECONDARY EXAMINATION, 2017

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ACCOUNTANCY

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KÊQ>o nyUmªH$

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narjm{W©`m| Ho$ {bE gm_mÝ` {ZX}e

GENERAL INSTRUCTIONS TO THE EXAMINEES : 1) narjmWu gd©àW_ AnZo àíZ nÌ na Zm_m§H$ A{Zdm`©V {bI| &

Candidate must write first his / her Roll No. on the question paper compulsory.

2) g^r àíZ A{Zdm`© h¢ &

All the questions are compulsory.

3) àË`oH$ àíZ H$m CÎma Xr JB© CÎma-nwpñVH$m _| hr {bI| &

Write the answer to each question in the given answer-book only.

4) {OZ àíZm| _| AmÝV[aH$ IÊS> h¢, CZ g^r Ho$ CÎma EH$ gmW hr {bI|&

For questions having more than one part, the answers to those parts are to be written together in continuity.

5) àíZ nÌ Ho$ {hÝXr d A§Jo«Or énmÝVa _| {H$gr àH$ma H$s Ìw{Q> ^/ AÝVa ^/{damoYm^mg hmoZo na {hÝXr

^mfm Ho$ àíZ H$mo hr ghr _mZ|&

TEAR HERE TO OPEN THE QUESTION PAPERTear HereàíZ nÌ H$mo ImobZo Ho$ {bE `hm± \$mS>|

Roll No.

Zm_m§H$

Sl.No. :

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6) i) `h àíZ nÌ Xmo IÊS>m| _| {d^º$ h¡ - A Am¡a ~&

ii) IÊS> "A' g^r N>mÌm| Ho$ {bE A{Zdm`© h¡&

iii) IÊS> "~' Ho$ Xmo ^mJ h¢, àË`oH$ ^mJ _| gmV àíZ h¢& narjmWu H$mo {H$gr EH$ ^mJ Ho$ g^r gmV àíZm| H$mo hb H$aZm h¡&

i) This question paper contains two Sections - A and B.

ii) Section 'A' is compulsory for all candidates.

iii) Section 'B' has two portions. Every portion has a set of seven questions.

Candidate can attempt only a set of seven questions of any one portion.

7) IÊS> àíZ g§»`m A§H$ àË`oH$ àíZ

A ^1-8 ¹

9-14 2

15-21 4

22-23 6

~ ^24-25 ¹

26-27 2

28-29 4

30 6

24-25 AWdm 1

26-27 2

28-29 4

30 6

Section Q. Nos. Marks per question

A 1-8 1

9-14 2

15-21 4

22-23 6

B 24-25 1

26-27 2

28-29 4

30 6

OR

24-25 1

26-27 2

28-29 4

30 6

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IÊS> - A

SECTION - A

1) Z`m gmPoXma \$_© H$mo "»`m{V H$s am{e' H$m ^wJVmZ `m| H$aVm h¡?

Why does pay a new partner, the amount of goodwill to the firm? [1]

2) {H$gr gmPoXma Ho$ \$_© go AdH$me J«hU H$aZo na bm^ àm{á AZwnmV H$s JUZm `m| H$s OmVr h¡?

Why does gaining ratio calculate at retirement of any partner from the firm?[1]

3) "AXÎm `mMZm' H$mo pñW{V {ddaU _| H¡$go {XIm`m OmVm h¡?

How does calls in arrear show in the Balance-Sheet? [1]

4) A§eYmar Ed§ F$U nÌ Ymar _| H$moB© EH$ AÝVa {bImo&

Write any one difference between share holder and debenture holder. [1]

5) à{V^m Ed§ g{dVm EH$ \$_© _| gmPoXma h¢& CÝhmoZo H${dVm H$mo ^¼ ^mJ Ho$ {bE Z`m gmPoXma ~Zm`m&

à{V^m Ed§ g{dVm Ho$ Ë`mJ H$m AZwnmV kmV H$amo&

Pratibha and Savita are partners in a firm. They admitted Kavita as a new partner for ¼^th share. Find out the sacrificing ratio of Pratibha and Savita. [1]

6) A, ~ Am¡a g bm^ hm{Z H$mo ^{2 : 3 : 4} Ho$ AZwnmV _| ~m±Q>Vo hþE EH$ \$_© _| gmPoXma h¢& \$_© H$s nwñVH$mo _| ^36,000 ê$. go »`m{V ImVm {dÚ_mZ h¡& g \$_© go AdH$me J«hU H$aVm h¡& »`m{V ImVo H$mo An{b{IV H$aZo H$s à{d{ï> H$amo&

A, B and C are partners in a firm sharing profit & loss in 2 : 3 : 4 ratio. Goodwill account is appearing at a value of O36,000 in the books of firm. C takes retirement from the firm. Pass entry to write off the goodwill account. [1]

(4)

7) \$_© Ho$ g_mnZ na EH$ A{b{IV gånpËV ^2,000 ê$. H$s Wr, {Ogo EH$ gmPoXma Zo ^2,500ê$. _o§ bo {b`m& OZ©b à{d{ï> H$amo&

On dissolution of a firm there was an unrecorded asset of N2,000 which was taken over by a partner at N2,500. Pass Journal entry. [1]

8) _mo{hV Zo ^1,000 g_Vm A§em| na ~§Q>Z am{e ³ ê$. à{V Ae§ H$m ^wJVmZ àW_ d ApÝV_ _m§J Ho$ gmW 4 _mh ~mX {H$`m& H$ånZr H$s nwñVH$mo _| ã`mO H$s à{d{ï> gmaUr A Ho$ AZwgma H$amo&

Mohit paid allotment money @N3 per share on 1,000 equity shares with first and final call after 4 months. Record entry of interest in the books of company

according to table 'A'. [1]

9) Eg Am¡a dmB© EH$ \$_© _| gmPoXma h¢& CZH$s ñWm`r ny§Or H«$_e ^2,00,000ê$. Ed§ ^3,00,000ê$.

h¡& Mmby df© Ho$ AÝV _| do ^10% H$s dm{f©H$ Xa go ny§Or na ã`mO bJmZm ^yb J`o& Cnamoº$ Ho$ {bE AJbo df© Ho$ àW_ {XZ EH$ g_m`moOZ à{d{ï> H$amo&

x and y are partners in a firm. Their fixed capital are N2,00,000 and N3,00,000 respectively. They forgot to charge interest on capital @10% p.a. at the end of the current year. Pass one adjustment entry on first day of the next year. [2]

10) nr Am¡a `y gmPoXma h¢ Omo bm^ hm{Z ^{2 : 1} Ho$ AZwnmV _| ~m±Q>Vo h¢& CÝhmoZo Ama H$mo \$_© _| gmPoXma

~Zm`m& Z`m AZwnmV ~am~a hmoJm& Ama ny§Or Ho$ ^20,000 ê$. Ed§ »`m{V Ho$ ^10,000 ê$. ZH$X bm`m?

\$_© H$s nwñVH$mo _| Amdí`H$ OZ©b à{d{ï>`m§° H$s{O`o&

p and q are partners sharing profits and losses in the ratio of 2 : 1. They admitted 'R' as a partner in the firm. New ratio will be equal. R brings in cash N20,000, as capital and N10,000 as goodwill. Pass necessary journal entries in the books of

the firm. [2]

(5)

11) A, ~ Am¡a g EH$ \$_© _| gmPoXma Wo& ApÝV_ ImVo à{Vdf© ³¹{Xgå~a H$mo ~Zm`o OmVo h¡& Mmby df©

_| ³⁰OyZ H$mo "g' H$s _¥Ë`w hmo J`r& _¥VH$ gmPoXma H$mo bm^ _| {hñgm JV df© Ho$ AmYma na {X`m OmVm h¡& JV df© _| \$_© H$m bm^ ^36,000ê$. Wm& _¥Ë`w H$s {V{W VH$ "g' Ho$ bm^ Ho$ {hñgo H$s JUZm H$amo VWm BgH$s OZ©b _| Amdí`H$ à{d{ï> H$amo&

A B and C were partners in a firm. Final Accounts are prepared on 31^st December every year. C died on 30^th June in the current year. Deceased partner's share of profit is calculated on the basis of last year's profit. Last year's profit of firm was N36,000. Calculate C's share of profit till date of death and record necessary

Journal entry for this. [2]

12) \$_© Ho$ g_mnZ na boZXma ^50,000ê$. ny§Or ^1,50,000ê$Ed§ ZH$X am{e ^10,000ê$. Wr& {d{dY gån{Îm`m| go ^1,30,000ê$. dgyb hþE& dgybr H$s hm{Z Ed§ {d{dY gån{Îm`m| Ho$ _yë` H$s JUZm H$amo&

On dissolution of a firm creditors were N50,000 capital was N1,50,000 and cash balance was N10,000. N1,30,000 realised from sundry assets.

Calculate the amount of sundry assets and loss on realisation. [2]

13) A§em| Ho$ AmZwnm{VH$ ~§Q>Z H$m AW© {bImo&

Write the meaning of 'Pro-rata' allotment. [2]

14) EH$ H$ånZr Zo _mohZ go EH$ _erZ IarXr& H$ånZr Zo _mohZ H$mo ^wJVmZ _| ^1,000ê$. dmbo ^{100- 8%}

F$UnÌ ^10%àr_r`_ na Omar {H$`o& Amdí`H$ OZ©b à{d{ï>`m§° H$s{O`o&

A company purchased one machine from Mohan. The company issued 100-8%

Debentures of N1,000 each @ 10% premium to Mohan.

Pass necessary journal entries. [2]

15) gmPoXmar H$m AW© {b{I`o Ed§ BgH$s {H$Ýhr ²{deofVmAm| H$m dU©Z H$amo&

Write the meaning of partnership and describe any two characteristics of its.[4]

(6)

16) ~H$m`m _m§J Ed§ A{J«_ àmá _m§J _| H$moB© Mma AÝVa {bImo?

Write any four distinction between calls in arrear and calls in Advance. [4]

17) Eg dmB© Am¡a OoS> EH$ \$_© _| gmPoXma h¢& ¹ Aà¡b ²⁰¹⁵H$mo CZH$s ny§Or ImVm| Ho$ eof H«$_e 50,000 ê$., ^40,000ê$., Ed§ ^10,000ê$. Wo& gmPoXmar g§boI _| `h ì`dñWm h¡

1) OoS> H$mo ^5,000ê$. doVZ go Ho«${S>Q> {H$`m Om`oJm&

2) g^r gmPoXmamo H$mo ny§Or na ã`mO ^10%dm{f©H$ {_boJm&

3) eof bm^ g^r gmPoXmam| _| ~am~a ~m§Q>m Om`oJm&

4) Cnamoº$ g_m`moOZm| go nyd© \$_© H$m bm^ ³¹_mM© ²⁰¹⁶H$mo ^45,000ê$. Wm bm^ hm{Z {Z`moOZ ImVm ~ZmAmo&

x, y and z are partners in a firm. On 1^stApril 2015 theirs capital balances were N 50,000, N40,000 and N10,000 respectively. The partnership agreement provides

1) z shall be credited with a salary of N5,000.

2) 10% per annum interest on capital is given to all partners.

3) The balance of profit would be divided equally in all partners.

4) The profits for the year to 31 March 2016 (before making any provisions for the above) were N45,000. Prepare profit & loss appropriation Account. [4]

18) {ZåZ gyMZm Ho$ AmYma na \$_© Ho$ g_mnZ Ho$ g_` gmPoXma H$m ny§Or ImVm ~ZmAmo&

ny§Or ImVo H$m Zm_ eof ^20,000ê$. dgybr ImVo Ho$ bm^ _| CgH$m ^mJ ^45,000ê$., CgZo \$_© H$so EH$ gån{Îm ^18,000ê$. _| IarXr&

On the basis of following data prepare capital Account of a partner on dissolution of the firm:- Debit Balance of capital Account N20,000, share of his profit on realisation N45,000. He purchased one asset of firm for N18,000. [4]

(7)

19) A{YH¥$V Ae§ ny§Or Ed§ {ZJ©{_V Ae§ ny§Or H$mo g_PmAmo&

Clarify the Authorised capital and Issued capital. [4]

20) {ZåZ{b{IV XemAm| _| F$UnÌmo Ho$ {ZJ©_Z H$s OZ©b à{d{ï>`m° Xr{O`o&

i) 2,000-10% F$UnÌmo H$m Omo {H$ àË`oH$ ¹⁰⁰ê$. H$m h¡ {ZJ©_Z ^5%àr_r`_ na {H$`m J`m {OZH$m emoYZ g__yë` na hmoJm&

ii) 5,000-12% F$UnÌmo H$m Omo {H$ àË`oH$ ¹⁰⁰ê$. H$m h¡ {ZJ©_Z ^5%àr_r`_ na {H$`m J`m {OgH$m emoYZ ^10%àr_r`_ na hmoJm&

Give Journal entries for the issue of Debentures in the following conditions:

i) Issued 2,000 - 10% debentures of N100 each at a premium 5% redeemable at par.

ii) Issued 5,000-12% debentures of N100 each at a premium 5%, redeemable

at a premium 10%. [4]

21) {ZåZ gyMZmAmo go "g' H$s _¥Ë`w na \$_© H$s nwñVH$mo _o§ Amdí`H$ OZ©b à{d{ï>`m§° Xr{O`o&

1) A, ~ Am¡a g ^3:2:1Ho$ AZwnmV _o§ bm^ hm{Z ~±mQ>Vo hþE gmPoXma h¢&

2) nyZ_y©ë`m§H$Z ImVo H$m Zm_ eof ^15,000ê$. àH$Q> hþAm&

3) nwñVH$mo _o§ »`m{V ImVm ^12,000ê$. na {dÚ_mZ Wm&

4) gm_mÝ` g§M` H$m _yë` ^24,000ê$. Wm&

5) JV df© Ho$ {MÆ>o _| bm^ hm{Z ImVm gån{Îm nj _| ^6,000ê$. Wm&

Give necessary journal entries in the books of firm on death of 'C' from the following informations:

1) A, B and C are partners sharing profits & losses in the ratio of 3 : 2 : 1.

2) Revaluation Account disclosed N15,000 (Debit).

3) Goodwill Account N12,000 was shown in the books.

4) The value of General Reserve was N24,000.

5) N6,000 of profit & loss account was in Assets side of last year Balance

sheet. [4]

(8)

22) A Am¡a ~ ^3:2Ho$ AZwnmV _| bm^ hm{Z ~m§Q>Vo hþE gmPoXma h¡&

1 Aà¡b ²⁰¹⁶H$mo CZH$m {MQ²>R>m {ZåZ àH$ma h¡

N N

boZXma ^30,000 amoH$S> ^2,000

ny§Or ImVo XoZXma ^25,000

A ^50,000 ^–Am`moOZ ^3,000 ^22,000

~ ^40,000 ñH$ÝY ^28,000

\$ZuMa ^18,000

^dZ ^50,000

1,20,000 1,20,000

1 Aà¡b ²⁰¹⁶H$mo CÝhmoZo g H$mo {ZåZ eVm} na gmPoXma ~Zm`m&

1) g AnZr ny§Or Ed§ »`mVr Ho$ H«$_e ^50,000ê$. Ed§ ^10,000ê$. ZH$X bm`oJm&

2) Z`m bm^ hm{Z AZwnmV ^2:2:1hmoJm&

3) g§{X½Y F$U Am`moOZ H$mo ^1,000ê$. VH$ KQ>m`m Om`o&

4) ñQ>mH$ H$m nwZ_w©ë`m§H$Z ^25,000ê$. VWm ^dZ H$m nyZ_y©ë`m§H$Z ^60,000ê$. {H$`m Om`o&

5) Z`o gmPoXma H$s ny§Or Ho$ AmYma na \$_© H$s n§yOr H$m g_m`moOZ nwamZo gmPoXmamo Ûmam ZH$X go {H$`m Om`o&

nyZ_©yë`m§H$Z ImVm ny§Or ImVo VWm Z`r \$_© H$m {MÆ>m ~ZmB`o&

AWdm

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Eg dmB© Am¡a O¡S> gmPoXmar _| bm^/hm{Z ^5:3:2AZwnmV _| ~m±Q>>Vo h¡& CÝhmoZo gmPoXmar \$_© Ho$

{dKQ>Z H$m {ZíM` {H$`m? {dKQ>Z H$s {V{W na boZXma ^26,200ê$. h¡ Am¡a {dKQ>Z Ho$ Xm¡amZ 2,500 ê$. H$s EH$ gå`m{dV XoZXmar h¡ Omo nwñVH$mo _| Zhr {XIm`r JB© n[and hmo J`r Am¡a BgH$m ^wJVmZ H$aZm hmoJm& CZH$s ny§Or H«$_e ^18,000ê$. ^10,000ê$. Ed§ ^12,000ê$. h¡&

dmB© Zo ny§Or Ho$ A{V[aº$ \$_© H$mo ^13,800ê$. CYma Xo aIo h§¡& gån{Îm`m| go ^86,000ê$ àmá hþE&

dgybr ImVm Ed§ dmB© H$m F$U ImVm V¡`ma H$amo&

A and B are partners sharing profits & losses in the ratio of 3:2. On 1^st April 2016 their Balance Sheet is as follows:

N N

Creditors 30,000 Cash 2,000

Capital A/c Debtors 25,000

A 50,000 – Provision 3,000 22,000

B 40,000 Stock 28,000

Furniture 18,000

Building 50,000

1,20,000 1,20,000

On 1^st April 2016 they admitted C on following terms.

1) C will bring cash for capital and Goodwill N50,000 and N10,000 respectively.

2) New profit & loss ratio will be 2 : 2 : 1.

3) Provision for Doubtful debts be reduced upto N1,000.

4) The stock be revalued at N25,000 and Building be revalued at N60,000.

5) On the basis of New partner's capital, the firm capital to be adjusted in cash by old partners. Prepare revaluation account, Capitals Account and Balance

Sheet of New firm. [6]

OR

(10)

x, y and z are in partnership sharing profit & loss in 5 : 3 : 2. They decided to dissolve the partnership firm at the date of dissolution their creditors amounted to N26,200 and in the course of dissolution a contingent liability of N2,500 not brought into the accounts matured and had to be met. Their capitals stood at N18,000, N10,000 and N12,000respectively. y had lent to the firm in addition to capital N13,800 the assets realised N86,000.

Prepare the realisation Account and y's loan Account. [6]

23) AmaVr {b{_Q>oS> Zo ¹⁰⁰ê$. dmbo ^20,000g_Vm Ae§ ^5%àr_r`_ na Omar {H$`o Omo Bg àH$ma Xo`

Wo AmdoXZ na ⁴⁰ê$. à{V Ae§ àr_r`_ g{hV, Amd§Q>Z na ³⁰ê$. à{V Ae§, eof am{e àW_ Ed§

ApÝV_ _§mJ na ^45,000A§emo Ho$ {bE AmdoXZ Am`o& ^5,000A§em| Ho$ AmdoXH$m| H$mo ~§Q>Z Zhr {H$`m J`m& eof AmdoXH$mo H$mo `WmZwnmV ~§Q>Z {H$`m& AmdoXZ nÌm| Ho$ gmW àmá A{V[aº$ am{e H$m Amd§Q>Z VWm _§mJ _| g_m`moOZ {H$`m J`m& g^r am{e`m§ `Wm g_` àmá hmo J`r naÝVw a_m {OgZo ⁴⁰⁰A§em|

Ho$ {bE AmdoXZ {H$`m Wm Zo AmdoXZ Ho$ A{V[aº$ {H$gr ^r am{e H$m ^wJVmZ Zhr {H$`m&

Amdí`H$ OZ©b à{d{ï>`m°§ H$s{O`o&

Arti Limited issued 20,000 Equity shares of N100 each at a premium of 5%, payable as N40 per share on application, including premium, N30, on allotment and Balance on first and final call. Application were received for 45,000 shares.

5,000 shares were not alloted to the applicants and pro-rata allotment was made to the remaining applicants. Extra amount received on application were adjusted in allotment and First & Final call respectively. All amount were received in due time except Rama who applied for 400 shares not paid any amount except

application. Pass necessary journal entries. [6]

(11)

IÊS> - ~

SECTION - B

IÊS> ~ Ho$ Xmo ^mJ h¡§, àË`oH$ ^mJ _o§ ⁷àíZ h§¡ n[ajm{W©`m| H$mo {H$gr EH$ ^mJ Ho$ gmV àíZmo H$mo hb H$aZm h¡&

Section B has two portions. Every portion has a set of seven questions. Candidate can attempt any set of seven questions of any one portion.

24) g§MmbZ {H«$`mAm| VWm {Zdoe {H«$`mAm| _| EH$ AÝVa {bImo &

Write one difference between an operating activity and an investing activity.[1]

25) amoH$S> àdmh {ddaU V¡`ma H$aZo H$m H$moB© EH$ CÔoí` {b{I`o&

Write any one objective of cash flow statement. [1]

26) {dÎmr` {ddaUmo Ho$ {díbofU Ho H$moB© Xmo bm^ ~VmB`o&

List any two advantages of analysing the financial statements. [2]

27) ZrMo Xr J`r gyMZmAmo go H$a ^wJVmZ H$s am{e kmV H$amo 1) H$a Ho$ {bE Am`moOZ àmapå^H$ eof ^20,000ê$.

2) H$a Ho$ {bE Am`moOZ ApÝV_ eof ^15,000ê$.

3) df© Ho$ Xm¡amZ H$a Ho$ {bE Am`moOZ ~Vm`m ^25,000ê$.

Find out the amount of Tax paid from the following given informations:

1) Opening Balance of provision for tax N20,000.

2) Closing balance of provision for tax N15,000.

3) Provision for tax create during the year N25,000. [2]

(12)

28) ZrMo Xr JB© gyMZmAmo go F$U g_Vm AZwnmV, F$U Hw$b gån{Îm AZwnmV, ñdm{_Ëd AZwnmV VWm Mmby AZwnmV kmV H$s{O`o&

N

g_Vm Ae§ ny§Or, ^5,00,000

nydm©{YH$ma Ae§ n§yOr ^2,00,000

gm_mÝ` g§M` ^1,00,000

bm^ hm{Z ImVm (O_m) ^1,20,000

F$U nÌ ^3,00,000

{d{dY boZXma ^1,80,000

AXÎm ì`` ^60,000

àmapå^H$ ì`` ^20,000

Mmby gån{Îm ^4,00,000

Calculate Debt Equity Ratio, Debt to total Assets Ratio, Proprietory Ratio and

Current Ratio from the following details. [4]

N

Equity share capital 5,00,000

Preference share capital 2,00,000

General Reserve 1,00,000

Profit & Loss Account (Credit) 1,20,000

Debentures 3,00,000

Sundry Creditors 1,80,000

Outstanding Expenses 60,000

Preliminary Expenses 20,000

Current Assets 4,00,000

(13)

29) {ZåZ{b{IV gyMZmAmo Ho$ AmYma na {dÎmr` {H«$`mAmo go amoH$S> àdmh H$s JUZm H$s{OE&

2015 2016

K K

g_Vm Ae§ n§yOr ^12,00,000 ^15,00,000

8% F$U nÌ ^2,00,000 ^1,00,000

~¡H$ go F$U ^5,00,000 ^3,00,000

bm^§me, F$U nÌmo na ^8%ã`mO àmapå^H$ eof na ^wJVmZ {H$`m J`m& ~¡H$ go F$U na ^54,000ê$.

H$m ã`mO ^wJVmZ {H$`m J`m&

Calculate cash flow from financing activities on the basis of following details.[4]

2015 2016

K K

Equity share capital 12,00,000 15,00,000

10% preference share capital 4,00,000 4,00,000

8% Debenture 2,00,000 1,00,000

Loan from Bank 5,00,000 3,00,000

During the year 20% Dividend was paid on Opening Balance of Equity share, 10% Dividend was paid on preference share, 8% interest was paid on opening balance of debenture. N54,000 interest was paid on loan from bank.

30) {ZåZ gyMZmAm| go VwbZmË_H$ Am` {ddaU ~ZmB`o

31-3-2015 31-3-2016

K K

{dH«$` ^3,00,000 ^5,00,000

H«$` ^1,50,000 ^3,00,000

gH$b bm^ {dH«$` H$m ^40% {dH«$` H$m ^30%

àemg{ZH$ ì`` gH$b bm^ H$m ^5% gH$b bm^ H$m ^4%

AWdm

(14)

{ZåZ gyMZmAmo go g_mZmH$ma {MÆ>m V¡`ma H$s{O`o&

31-3-2015 31-3-2016

K K

ñWm`r gån{Îm ^5,00,000 ^7,00,000

{d{Z`moJ ^2,00,000 ^1,00,000

Mmby gån{Îm ^3,00,000 ^5,00,000

g_Vm Ae§ ny§Or ^6,00,000 ^7,00,000

g§M` Ed§ Am{Y` ^2,00,000 ^3,00,000

Mmby Xm{`Ëd ^2,00,000 ^3,00,000

Prepare comparative income statement from the following informations: [6]

31-3-2015 31-3-2016

K K

Sales 3,00,000 5,00,000

Purchases 1,50,000 3,00,000

Gross profit 40% of sales 30% of sales

Administrative expenses 5% of Gross Profit 4% of Gross Profit Income Tax 40% of Net Profit 40% of Net Profit

before Tax before Tax

OR

Prepare common size Balance Sheet from the following informations: [6]

31-3-2015 31-3-2016

K K

Fixed Assets 5,00,000 7,00,000

Investment 2,00,000 1,00,000

Current Assets 3,00,000 5,00,000

Equity share capital 6,00,000 7,00,000

Reserve and surplus 2,00,000 3,00,000

Current liabilities 2,00,000 3,00,000

AWdm OR

(15)

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What is customized software? [1]

25) ñàoS>erQ> {H$go H$hVo h¡?

What is spread sheet? [1]

26) DBMS $_| BpÝQ>Q>r {H$go H$hVo h¡?

What is Entity in DBMS? [2]

Give any two capabilities of spreadsheets. [2]

28) boIm§H$Z _| [anm}Q> ~ZmZo H$s `m à{H«$`m h¡&

What is the process of creating report in Accounting? [4]

Distinguish between Computerized Accounting and Manual Accounting System.[4]

Explain data processing cycle with reference to Accounting. [6]

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(16)

2017

SS30Accountancy

C _mÜ`{_H$ narjm

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SENIOR SECONDARY EXAMINATION, 2017

boImemó

ACCOUNTANCY

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2017

SS30Accountancy

C _mÜ`{_H$ narjm

2017

SENIOR SECONDARY EXAMINATION, 2017

boImemó

ACCOUNTANCY

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KÊQ>o nyUmªH$

IÊS> - A

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IÊS> - ~

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SS30Accountancy

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