University Of Pune Question Paper
D.T.L. Examination, 2011
BOOK KEEPING AND ACCOUNTANCY (Paper – I)
(2005 Course) (Old)
Time : 3 Hours Max. Marks : 100
N.B.: 1) Q. No. 1 is compulsory and solve any five of the remaining.
2) Figures to the right indicate full marks.
1. Following is the Trial Balance of Mr. A for the year ended 31-3-2010. Prepare his
Trading and Profit and Loss Account for the year ended 31-3-2010 and the
Balance Sheet as at that date :
Trial Balance
Particulars Debit Credit
(Rs.) (Rs.)
Stock on 1-4-2009 35,000
Drawing 12,000
Purchases 1,10,000
Return Inward 8,000
Investment 40,000
Carriage inward 4,700
Import Duty 2,500
Wages 32,400
Power charges 4,800
Salaries 41,300
Printing and Stationery 5,100
Postage 200
Plant and Machinery 2,15,000
Furniture 28,000
Cash at Bank 3,500
Land and Building 1,26,000
Cash in hand 700
Capital 3,50,000
Return outward 5,000
Sales 2,70,000
Discount received 7,200
Creditors 37,000
6,69,200 6,69,200
A/c closing stock on 31-3-2010 is valued at Rs. 65,000. 20
2. Enter the following transactions in the Cash Book of Mr. Vaidya and balance the
same.
2010 Feb.
1. Cash balance in Cash Book Rs. 4,000
2. Cash paid to petty cashier Rs. 200
4. Received bonus from Tata Co. Rs. 150
5. Mr. R invoice goods to us for Rs. 2,000 and the amount paid in cash.
10. Purchased office furniture from Well Decor for cash Rs.1,350
15. Cash sales Rs. 380
17. Purchased stationery for Rs. 20
21. Opened an account with the Rupee Co. Op. Bank with Rs. 1,500
27. Paid office rent Rs. 120, advertising Rs. 60
28. Paid to Mr. Rajan Rs. 115 for his dues
28. Received loan from Randhir Rs. 165 16
3. On 31st March 2010 the Cash Book of Shri S showed a debit balance of
Rs. 6,490. On comparing his Cash Book with the Bank Pass Book he finds that :
1) Out of the three cheques totalling Rs. 2,100 issued on 29th March 2010 only a
cheque of Rs. 1,200 has been presented and cashed upto 31st March 2010.
2) Two cheques of Rs. 1,000 and Rs. 2,000 respectively were deposited into
Bank but only a cheque of Rs. 1,000 was credited before 31st March 2010.
3) Bank charges Rs. 15 and Bank interest Rs. 400 appearing in the pass book are
not yet recorded in the Cash Book.
4) A standing order for payment of the insurance premium amounting to Rs. 175
had not been entered in Cash Book.
5) A cheque of Rs. 150 deposited and credited by bank was entered as Rs. 115
in the Cash Book.
Prepare the Bank Reconciliation statement to find out the balance as per the
Pass Book as on 31st March 2010. 16
4. Rectify the following errors :
1) A machine purchased Rs. 33,100 is debited to Purchases A/c.
2) Wages paid for erection of new machinery Rs. 3,500 are debited to Wages A/c.
3) Material of Rs. 10,500 and wages Rs. 5,500 paid for additions to Building
were debited to Purchase and Wages A/c.
4) Land acquisition charges paid Rs. 10,800 were debited to Legal Charges A/c.
5) Charges paid on purchase of goods Rs. 4,000 was debited to Goods A/c.
6) Rs. 1,000 paid for repairs to machine were debited to Machinery A/c.
7) Salaries of Rs. 1,800 paid to Mr. A were debited to Mr. A’s A/c. 16
5. Journalise the following transaction in the books of Ram for the month of April, 2010.
1. Started business with cash Rs. 25,000
2. Bought goods from Sachin at 5% trade discount Rs. 5,000
4. Paid to Shri Sanjay for office rent Rs. 1,000
7. Sold goods for cash Rs. 700
9. Returned goods to Sachin Rs. 500 (gross)
12. Sold goods to Pravin Rs. 1,500 at 5% trade discount
17. Paid to Sachin on account Rs. 1,500
[3941] – 61 -4-
20. Sold goods for Cash Rs. 400
22. Received from Pravin Rs. 1,400
25. Paid for salaries Rs. 1,000 of which Rs. 500 paid in cash and balance in
goods
26. Placed an order for goods Rs. 10,000 to Sunil to be executed next month
27. Purchased Typewriter Rs. 3,000 and paid Rs. 200 for Octroi charges
28. Goods purchased for cash Rs. 1,000
29. Distributed free samples Rs. 200
30. Paid to Sachin Rs. 2,000 on account. 16
6. Rao commenced business on 1st January 2009 with cash of Rs. 20,000.
On 1st July 2009 he introduced a further capital of Rs. 5,000. During the year he
withdraw Rs. 400 p.m. for personal use. On 31st December 2009 his assets and
liabilities were :
Rs.
Stock in Trade 20,000
Debtors 15,000
Furniture 4,000
Cash at Bank 3,000
Unpaid Expenses 1,000
Sundry Creditors 8,000
Calculate profit earned by Mr. Rao for the year ended 31-12-2009. 16
7. A, B and C were partners in a firm sharing profits and losses in the ratio 2 : 2 : 1.
The partnership deed provided that on the retirement of a partner, goodwill shall
be valued at 3 years purchases of the average profits of the last 4 years. Mr. C
wanted to retire from the business. Profits of the past 4 years were Rs. 19,400,
Rs. 13,200, Rs. 21,300 and Rs. 22,500.
Calculate the value of the goodwill of the firm and how much C will get as his
share of Goodwill ? 16
8. Write short notes on any two :
a) Subsidiary Books.
b) Accounting for Fixed Assets (A.S. 10)
c) Classification of Accounts. 16
————————
B
D.T.L. Examination, 2011
BOOK KEEPING AND ACCOUNTANCY (Paper – I)
(2005 Course) (Old)
Time : 3 Hours Max. Marks : 100
N.B.: 1) Q. No. 1 is compulsory and solve any five of the remaining.
2) Figures to the right indicate full marks.
1. Following is the Trial Balance of Mr. A for the year ended 31-3-2010. Prepare his
Trading and Profit and Loss Account for the year ended 31-3-2010 and the
Balance Sheet as at that date :
Trial Balance
Particulars Debit Credit
(Rs.) (Rs.)
Stock on 1-4-2009 35,000
Drawing 12,000
Purchases 1,10,000
Return Inward 8,000
Investment 40,000
Carriage inward 4,700
Import Duty 2,500
Wages 32,400
Power charges 4,800
Salaries 41,300
Printing and Stationery 5,100
Postage 200
Plant and Machinery 2,15,000
Furniture 28,000
Cash at Bank 3,500
Land and Building 1,26,000
Cash in hand 700
Capital 3,50,000
Return outward 5,000
Sales 2,70,000
Discount received 7,200
Creditors 37,000
6,69,200 6,69,200
A/c closing stock on 31-3-2010 is valued at Rs. 65,000. 20
2. Enter the following transactions in the Cash Book of Mr. Vaidya and balance the
same.
2010 Feb.
1. Cash balance in Cash Book Rs. 4,000
2. Cash paid to petty cashier Rs. 200
4. Received bonus from Tata Co. Rs. 150
5. Mr. R invoice goods to us for Rs. 2,000 and the amount paid in cash.
10. Purchased office furniture from Well Decor for cash Rs.1,350
15. Cash sales Rs. 380
17. Purchased stationery for Rs. 20
21. Opened an account with the Rupee Co. Op. Bank with Rs. 1,500
27. Paid office rent Rs. 120, advertising Rs. 60
28. Paid to Mr. Rajan Rs. 115 for his dues
28. Received loan from Randhir Rs. 165 16
3. On 31st March 2010 the Cash Book of Shri S showed a debit balance of
Rs. 6,490. On comparing his Cash Book with the Bank Pass Book he finds that :
1) Out of the three cheques totalling Rs. 2,100 issued on 29th March 2010 only a
cheque of Rs. 1,200 has been presented and cashed upto 31st March 2010.
2) Two cheques of Rs. 1,000 and Rs. 2,000 respectively were deposited into
Bank but only a cheque of Rs. 1,000 was credited before 31st March 2010.
3) Bank charges Rs. 15 and Bank interest Rs. 400 appearing in the pass book are
not yet recorded in the Cash Book.
4) A standing order for payment of the insurance premium amounting to Rs. 175
had not been entered in Cash Book.
5) A cheque of Rs. 150 deposited and credited by bank was entered as Rs. 115
in the Cash Book.
Prepare the Bank Reconciliation statement to find out the balance as per the
Pass Book as on 31st March 2010. 16
4. Rectify the following errors :
1) A machine purchased Rs. 33,100 is debited to Purchases A/c.
2) Wages paid for erection of new machinery Rs. 3,500 are debited to Wages A/c.
3) Material of Rs. 10,500 and wages Rs. 5,500 paid for additions to Building
were debited to Purchase and Wages A/c.
4) Land acquisition charges paid Rs. 10,800 were debited to Legal Charges A/c.
5) Charges paid on purchase of goods Rs. 4,000 was debited to Goods A/c.
6) Rs. 1,000 paid for repairs to machine were debited to Machinery A/c.
7) Salaries of Rs. 1,800 paid to Mr. A were debited to Mr. A’s A/c. 16
5. Journalise the following transaction in the books of Ram for the month of April, 2010.
1. Started business with cash Rs. 25,000
2. Bought goods from Sachin at 5% trade discount Rs. 5,000
4. Paid to Shri Sanjay for office rent Rs. 1,000
7. Sold goods for cash Rs. 700
9. Returned goods to Sachin Rs. 500 (gross)
12. Sold goods to Pravin Rs. 1,500 at 5% trade discount
17. Paid to Sachin on account Rs. 1,500
[3941] – 61 -4-
20. Sold goods for Cash Rs. 400
22. Received from Pravin Rs. 1,400
25. Paid for salaries Rs. 1,000 of which Rs. 500 paid in cash and balance in
goods
26. Placed an order for goods Rs. 10,000 to Sunil to be executed next month
27. Purchased Typewriter Rs. 3,000 and paid Rs. 200 for Octroi charges
28. Goods purchased for cash Rs. 1,000
29. Distributed free samples Rs. 200
30. Paid to Sachin Rs. 2,000 on account. 16
6. Rao commenced business on 1st January 2009 with cash of Rs. 20,000.
On 1st July 2009 he introduced a further capital of Rs. 5,000. During the year he
withdraw Rs. 400 p.m. for personal use. On 31st December 2009 his assets and
liabilities were :
Rs.
Stock in Trade 20,000
Debtors 15,000
Furniture 4,000
Cash at Bank 3,000
Unpaid Expenses 1,000
Sundry Creditors 8,000
Calculate profit earned by Mr. Rao for the year ended 31-12-2009. 16
7. A, B and C were partners in a firm sharing profits and losses in the ratio 2 : 2 : 1.
The partnership deed provided that on the retirement of a partner, goodwill shall
be valued at 3 years purchases of the average profits of the last 4 years. Mr. C
wanted to retire from the business. Profits of the past 4 years were Rs. 19,400,
Rs. 13,200, Rs. 21,300 and Rs. 22,500.
Calculate the value of the goodwill of the firm and how much C will get as his
share of Goodwill ? 16
8. Write short notes on any two :
a) Subsidiary Books.
b) Accounting for Fixed Assets (A.S. 10)
c) Classification of Accounts. 16
————————
B
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