Tamil Nadu 11th Std Model Question Paper Accountancy

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No. of Printed Pages : 24
3457 (NS)
!3457NSIstYearAccountancy! £vÄ Gs
Register Number

PART - III
PnUS¨£v¯À / ACCOUNTANCY
( uªÌ ©ØÖ® B[Q» ÁÈ / Tamil & English Version)

Põ» AÍÄ : 3.00 ©o ÷|µ® ] [ ö©õzu ©v¨ö£sPÒ : 90
Time Allowed : 3.00 Hours ] [Maximum Marks : 90

AÔÄøµPÒ : (1) AøÚzx ÂÚõUPЮ \›¯õP £vÁõQ EÒÍuõ GߣuøÚ
\›£õºzxU öPõÒÍÄ®. Aa_¨£vÂÀ SøÓ°¸¨¤ß AøÓU
PsPõo¨£õÍ›h® EhÚi¯õPz öu›ÂUPÄ®.
(2) }»® AÀ»x P¸¨¦ ø©°øÚ ©mk÷© GÊxÁuØS®
AiU÷PõikÁuØS® £¯ß£kzu ÷Ásk®. £h[PÒ ÁøµÁuØS
ö£ß]À £¯ß£kzuÄ®.

Instructions : (1) Check the question paper for fairness of printing. If there is any lack of
fairness, inform the Hall Supervisor immediately.

(2) Use Blue or Black ink to write and underline and pencil to draw diagrams.

£Sv & I/PART - I
SÔ¨¦ : (i) AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®. 20x1=20

(ii) öPõkUP¨£mkÒÍ ©õØÖ ÂøhPÎÀ ªPÄ® Hئøh¯
Âøhø¯z ÷uº¢öukzxU SÔ±mkhß Âøh°øÚ²® ÷\ºzx
GÊuÄ®.
Note : (i) Answer all the questions.
(ii) Choose the most appropriate answer from the given four alternatives and
write the option code and the corresponding answer.

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3457 (NS) 2

1. PnUQ¯¼À GzuøÚ Ai¨£øhPÒ EÒÍÚ ?
(A) JßÖ (B) Cµsk (C) ‰ßÖ (D) |õßS
There are __________ bases of Accounting.
(a) One (b) Two (c) Three (d) Four

2. ¤ßÁ¸ÁÚÁØÖÒ Gx PnUQ¯¼ß •ußø© ÷|õUP® BPõx ?
(A) Á›ÂvUS® AvPõ›PÎh® Á›zöuõhº£õÚ ¤µa]øÚPøÍz wºzuÀ
(B) |hÁiUøPPøÍ •øÓ¯õP¨ £vÄ ö\´uÀ
(C) ÁoPzvß C»õ£® Dmk® vÓøÚ AÔ¢x öPõÒÐuÀ
(D) {ÖÁÚzvß {v {ø»ø¯ AÔ¢x öPõÒÐuÀ
Which one of the following is not a main objective of Accounting ?
(a) Solving tax disputes with tax authorities
(b) Systematic recording of transactions
(c) Ascertainment of the profitability of the business
(d) Ascertainment of the financial position of the business

3. ÁoP® }shPõ»® öuõhºa]¯õP |øhö£Ö® GßÓ P¸zøu
Ai¨£øh¯õPU öPõshx :
(A) •ßöÚa\›UøP öPõÒøP
(B) ÁoP uÛzußø© P¸zx
(C) {ÖÁÚ öuõhºa] P¸zx
(D) PnUQ¯À Põ» AÝ©õÚ®
The concept which assumes that a business will last indefinitely is :
(a) Conservatism
(b) Business Entity
(c) Going Concern
(d) Periodicity

3 3457 (NS)

4. ö\õzx PnUS øP¯õÒÁx :
(A) Á¸©õÚ® ©ØÖ® C»õ£[PÒ
(B) uÛ¨£mh |£ºPÒ
(C) ö\»ÄPÒ ©ØÖ® CǨ¦PÒ
(D) ö\õzxPÒ
Real account deals with :
(a) Income and gains
(b) Individual persons
(c) Expenses and losses
(d) Assets

5. ö£õ¸zxP.
(1) ö\õzx (i) \®£Í® öPõkzux
(2) ö£õÖ¨¦ (ii) ÁõhøP ö£ØÓx
(3) Á¸Áõ´ (iii) PhÜ¢÷uõº
(4) ö\»Ä (iv) {»®, Pmhh®
(1) (2) (3) (4)
(A) (iv) (i) (ii) (iii)
(B) (iv) (iii) (ii) (i)
(C) (iii) (iv) (i) (ii)
(D) (ii) (iii) (iv) (i)
Match :
(1) Asset (i) Salaries paid
(2) Liability (ii) Rent received
(3) Revenue (iii) Creditors
(4) Expenses (iv) Land and Building
(1) (2) (3) (4)
(a) (iv) (i) (ii) (iii)
(b) (iv) (iii) (ii) (i)
(c) (iii) (iv) (i) (ii)
(d) (ii) (iii) (iv) (i)

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3457 (NS) 4

6. CÖv¨£vÄPÒ £vÄ ö\´²ªh® :
(A) öPõÒ•uÀ Hk (B) öµõUP Hk
(C) ÷£÷µk (D) E›¯ SÔ¨÷£k
Closing entries are recorded in :

(a) Purchase book (b) Cash book

(c) Ledger (d) Journal proper

7. E›ø©¯õ͵õÀ öuõȾUS öPõsk Áµ¨£k® öuõøPUS ÁµÄ
ö\´¯¨£kÁx :
(A) AÚõ©zx PnUS (B) öµõUP PnUS
(C) Gk¨¦ PnUS (D) •uÀ PnUS
The amount brought into the business by the proprietor should be credited to :

(a) Suspense account (b) Cash account

(c) Drawings account (d) Capital account

8. ¤ßÁ¸® G¢u •øÓ AÀ»x •øÓPÎÀ C¸¨£õ´Ä u¯õ›UP¨£kQÓx?
(A) ö©õzu öuõøP •øÓ ©ØÖ® C¸¨¦ •øÓ
(B) C¸¨¦ •øÓ
(C) ö©õzu öuõøP •øÓ
(D) ÷©ØTÔ¯ AøÚzx®
Which of the following method(s) can be used for preparing trial balance ?

(a) Total and Balance method

(b) Balance method

(c) Total method
(d) All of the above

5 3457 (NS)

9. RÌUPsh PnUSPÎÀ G¢uU PnUQß C¸¨¦ C¸¨£õ´ÂÀ £ØÖ¨&
£zv°À ÷uõßÖ® ?
(A) •uÀ PnUS
(B) £Ø£» PhÜ¢÷uõº PnUS
(C) ö\¾zuØS›¯ ©õØÖa^mk PnUS
(D) Gk¨¦PÒ PnUS
The account which has a debit balance and is shown in the debit column of the trial balance
is :
(a) Capital account
(b) Sundry Creditors account
(c) Bills Payable account
(d) Drawings account

10. öPõÒ•uÀ HmiÀ £vÄ ö\´Áx :
(A) AøÚzx ö\õzxUPÎß öPõÒ•uÀ
(B) AøÚzx \µUSPÎß öPõÒ•uÀ
(C) AøÚzx ö\õzxUPÎß Phß öPõÒ•uÀ
(D) AøÚzx \µUSPÎß Phß öPõÒ•uÀ
Purchase book is used to record :
(a) all purchases of assets
(b) all purchases of goods
(c) all credit purchases of assets
(d) all credit purchases of goods

11. ©õØÖ ^miß |õÒ ©õºa 1, uÁønU Põ»® 2 ©õu[PÒ, ö\¾zuØS›¯ |õÒ
__________.

(A) áúß 4 (B) ÷© 4 (C) H¨µÀ 4 (D) ÷© 1
Date of bill 1st March, period of bill 2 months, due date __________.
(a) June 4 (b) May 4 (c) April 4 (d) May 1

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3457 (NS) 6

12. öµõUP Hk £vÄ ö\´Áx :
(A) AøÚzx öµõUP¨ ö£ÖuÀPÒ
(B) AøÚzx öµõUPa ö\¾zuÀPÒ
(C) (A), (B) BQ¯ Cµsk®
(D) AøÚzx Phß |hÁiUøPPÒ
The cash book records :
(a) All cash receipts
(b) All cash payments
(c) Both (a) and (b)
(d) All credit transactions

13. Á[Q°¼¸¢x £n® GkUS® ÷£õx Á[Q¯õÚx :
(A) öµõUP HmiÀ £ØÖ ö\´²®
(B) ÁõiUøP¯õͺ PnUQÀ ÁµÄ ö\´²®
(C) ÁõiUøP¯õͺ PnUQÀ £ØÖ ö\´²®
(D) ÁõiUøP¯õͺ PnUQÀ £ØÖ ©ØÖ® ÁµÄ ö\´²®
When money is withdrawn from bank, the bank :
(a) Makes Debit in the cash book
(b) Credits customer’s account
(c) Debits customer’s account
(d) Debits and Credits customer’s account

14. C¸¨£õ´øÁ¨ £õvUPõu ¤øÇPÒ :
(A) £Sv Âk ¤øÇPÒ
(B) Âv¨¤øÇPÒ
(C) AvP©õPU TmkuÀ ¤øÇPÒ
(D) SøÓÁõPU TmkuÀ ¤øÇPÒ
Errors not affecting the agreement of trial balance are :
(a) Errors of partial omission
(b) Errors of principle
(c) Errors of overcasting
(d) Errors of undercasting

7 3457 (NS)

15. ÷u´©õÚ® GuÚõÀ HØ£kQÓx?
(A) ÁÇUöPõÈÄ (B) Põ»¨÷£õUS
(C) £¯ß£õk (D) (A), (B) ©ØÖ® (C)
Depreciation is caused by :
(a) Obsolescence (b) Lapse of time
(c) Usage (d) (a), (b) and (c)

16. vøµ¯µ[Pzvß C¸UøP Á\vPøÍ AvP›¨£uØPõP ÷©ØöPõÒͨ£mh
ö\»ÄPÒ :
(A) •u¼Ú ÁµÄ
(B) •u¼Úa ö\»Ä
(C) Á¸Áõ°Úa ö\»Ä
(D) }Ò£¯ß Á¸Áõ°Úa ö\»Ä
Amount spent on increasing the seating capacity in a cinema hall is :
(a) Capital receipt
(b) Capital expenditure
(c) Revenue expenditure
(d) Deferred revenue expenditure

17. C¸¨¦ {ø»U SÔ¨¦ Gߣx __________.
(A) J¸ ÷£÷µk
(B) Kº PnUS
(C) Kº AÔUøP
(D) Kº AÔUøP²ªÀø», Kº PnUSªÀø»
Balance sheet is __________.
(a) A ledger
(b) An account
(c) A statement
(d) Neither a statement nor an account

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3457 (NS) 8

18. öPõÒ•uÀ ö\´u \µUSPÒ |Pµõm] GÀø»USÒ ~øDz® ÷£õx EÒѺ
AvPõ›PÍõÀ ÂvUP¨£k® Á› __________.
(A) CÓUS©v Á› (B) xøÓ•PU Pmhn®
(C) |Pº ~øÇÄ Á› (D) T¼
This is a tax levied by the local authority when the purchased goods enter the municipal
limits :
(a) Import duty (b) Dock charges
(c) Octroi (d) Wages

19. •u½kPÒ «x Ti²ÒÍ Ámi ÷uõßÖÁx :
(A) C»õ£ |mhU PnUQß ÁµÄ¨ £UP®
(B) C¸¨¦ {ø»U SÔ¨¤ß ö\õzxPÒ £UP®
(C) ÷©ØPsh Cµsi¾®
(D) ¯õ£õµU PnUQß £ØÖ¨ £UPzvÀ
Accrued interest on investment will be shown :
(a) On the credit side of profit and loss account
(b) On the assets side of balance sheet
(c) Both (a) and (b)
(d) On the Debit side of trading account

20. TALLY Gߣx CuØS Euõµn©õP C¸UQÓx :
(A) v¸zv¯ø©UP¨£mh PnUQ¯À ö©ßö£õ¸Ò
(B) E¸ÁõUP¨£mh PnUQ¯À ö©ßö£õ¸Ò
(C) B¯zu PnUQ¯À ö©ßö£õ¸Ò
(D) EÒPmhø©UP¨£mh ö©ßö£õ¸Ò
TALLY is an example of :
(a) Customised accounting software
(b) Tailor-made accounting software
(c) Ready-made accounting software
(d) In-built accounting software

9 3457 (NS)

£Sv & II/PART - II
SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. AÁØÔÀ
ÂÚõ Gs 30&US Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x2=14
Note : Answer any seven questions in which question no. 30 is compulsory.

21. PnUQ¯ø» Áøµ¯ÖUPÄ®.
Define accounting.

22. PnUQ¯¼À •Ê öÁαmk öPõÒøP GßÓõÀ GßÚ?
What is “Full Disclosure Principle” of Accounting ?

23. ¤ßÁ¸ÁÚÁØøÓ BÒ\õº PnUS, ö\õzx PnUS ©ØÖ® ö£¯µÍÄ PnUS
GßÖ ÁøP¨£kzxP.
(A) •uÀ (B) EÒ HØÔa ö\À ö\»Ä
(C) öµõUP® (D) Á[Q
(E) uÒУi¨ ö£ØÓx (F) öPõÒ•uÀ
(G) Pmhh® (H) _uõPº
Classify the following into personal, real and nominal accounts.
(a) Capital (b) Carriage inwards
(c) Cash (d) Bank
(e) Commission received (f) Purchases
(g) Building (h) Sudhakar

24. ¤ßÁ¸® |hÁiUøPPøÍ 2017 i\®£º ©õuzvØPõÚ S©õ›ß öPõÒ•uÀ
HkPÎÀ £vÄ ö\´P.
2017 `
i\®£º 1 _©v°hª¸¢x \µUS PhÝUS Áõ[Q¯x 17,800
i\®£º 6 ©o°h® PhÝUS \µUS Áõ[Q¯x 7,000
i\®£º 21 CµS|õuÛhª¸¢x PhÝUS Áõ[Q¯x 10,000
i\®£º 25 µõo°hª¸¢x öµõUPzvØS \µUS Áõ[Q¯x 5,000
Enter the following transactions in the purchases book of Kumar an automobile dealer, for
the month of December, 2017.
2017 `
Dec. 1 Bought from Sumathi gear boxes on credit 17,800
Dec. 6 Purchased goods on credit from Mani 7,000
Dec. 21 Purchased goods on credit from Raghunathan 10,000
Dec. 25 Bought goods from Rani for cash 5,000

[ v¸¨¦P / Turn over

3457 (NS) 10

25. \õuõµn öµõUP Hk GßÓõÀ GßÚ?
What is simple cash book ?

26. RÌUPsh ¤øÇPÒ C¸¨£õ´Ä u¯õ›US® •ß PshÔ¯¨£mhÚ.
AøÁPøÍ v¸zuÄ®.
(A) ÂØ£øÚ HmiÀ ` 100 SøÓÁõPU Tmh¨£mkÒÍx.
(B) öPõÒ•uÀ HmiÀ ` 400 AvP©õPU Tmh¨£mkÒÍx.
The following errors were detected before the preparation of Trial balance. Rectify them.
(a) Sales book is undercast by ` 100.
(b) Purchases book is overcast by ` 400.

27. RÌUPsh ÂÁµ[Pμ¸¢x ÷|ºU÷Põmk •øÓ°À Bsk ÷u´©õÚz
öuõøPø¯ PnUQkP.
ö\õzvß AhUPÂø» ` 10,000
Gvº÷|õUS® £¯ÚΨ¦ Põ»® 10 Á¸h[PÒ
Gvº÷|õUS® CÖv ©v¨¦ ` 2,000
Find out the amount of depreciation under straight line method from the following details.
Original cost of the asset = ` 10,000
Estimated life of the asset = 10 years
Estimated scrap value at the end = ` 2,000

28. PnUQ¯À ö©ßö£õ¸Îß ÁøPPÒ ¯õøÁ?
What are the types of accounting software ?

29. öµõUP Hmiß £i C¸¨¦ ` 2,000. Á[Q¯õÀ £ØÖ ö\´¯¨£mh Á[Q
Pmhn® ` 50 öµõUP HmiÀ £v¯¨£hÂÀø» GÛÀ, Á[Q AÔUøP°ß
£i C¸¨¦ GßÚ?
Balance as per cash book is ` 2,000. Bank charges of ` 50 debited by the bank is not yet
shown in the cash book. What is the bank statement balance now ?

30. PõÀ|øhPÎß ©v¨ø£U PnUQh Gz÷u´©õÚ •øÓ ¤ß£ØÓ¨£kQÓx?
Which method of depreciation is used for live stock ?

11 3457 (NS)

£Sv & III/PART - III
SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. AÁØÔÀ ÂÚõ Gs
40&US Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x3=21
Note : Answer any seven questions in which question no. 40 is compulsory.

31. Cµmøh¨ £vÄ PnUQ¯À •øÓ°ß ö£õßÚõÚ ÂvPøÍz u¸P.
Give the golden rules of double entry accounting system.

32. ¤ßÁ¸® |hÁiUøPPøÍ áÄΠ¯õ£õµ® ö\´²® ©o AÁºPÎß
SÔ¨÷£kPÎÀ £vÄ ö\´P.
2018 `

©õºa 3 öµõUPzvØS \µUS Áõ[Q¯x 25,000

8 öµõUPzvØS \µUS ÂØ£øÚ ö\´ux 28,000

18 ÁõhøP ö\¾zv¯x 500
Enter the following transactions in the journal of Mani, who is dealing in textiles.
2018 `
March 3 Bought goods for cash 25,000
8 Sold goods for cash 28,000
18 Paid Rent 500

33. SÔ¨÷£mk¨ £vÄPøÍz u¢x, öµõUP PnUQÀ Gkzx GÊxP.
2016 `

áúß 1 öµõUPzxhß öuõÈÀ öuõh[Q¯x 1,10,000

10 TkuÀ •uÀ Cmhx 50,000

28 ö\õ¢u ö\»ÄUS öµõUP® GkzxU öPõshx 20,000
Give journal entries and post them to cash account.
2016 `
June 1 Commenced business with cash 1,10,000
10 Introduced additional capital 50,000
28 Withdrawn for personal use 20,000

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3457 (NS) 12

34. (A) Áøµ¯ÖUPÄ® & C¸¨£õ´Ä
(B) RÌUPsh PnUSPÎß C¸¨¦PÒ C¸¨£õ´ÂÀ £ØÖ¨£zv°À Ch®
ö£Ö©õ AÀ»x ÁµÄ¨ £zv°À Ch® ö£Ö©õ GÚU PõmikP.
(i) öÁÎzyUSU T¼ (ii) ÂØ£øÚz v¸¨£®
(iii) ÂØ£øÚ (iv) öPõÒ•uÀ
(v) ÁõµõU Phß (vi) Ámi ö\¾zv¯x
(vii) Gk¨¦PÒ (viii) öPõÒ•uÀ v¸¨£®

(a) Define - Trial Balance.

(b) State whether the balance of the following accounts should be placed in the debit
or the credit column of the trial balance.

(i) Carriage outwards (ii) Sales returns

(iii) Sales (iv) Purchases

(v) Bad debts (vi) Interest paid

(vii) Drawings (viii) Purchase return

35. ¤ßÁ¸® |hÁiUøPPøÍ 2018 i\®£º ©õuzvØPõÚ PsnÛß ÂØ£øÚ
HkPÎÀ £vÄ ö\´P.
2018 `
i\®£º 4 CµõoUS PhÝUS \µUS ÂØÓx 15,200

10 \µs¯õÂØS PhÝUS \µUS ÂØÓx 12,500

17 E÷\ÝUS PhÝUS \µUS ÂØÓx 13,250

Enter the following transactions in the Sales book of Kannan for the month of
December 2018.

2018 `

Dec. 4 Sold goods to Rani on Credit 15,200

Dec. 10 Sold goods on Credit to Saranya 12,500

Dec. 17 Sold goods to Hussain on Credit 13,250

13 3457 (NS)

36. RÌUPõq® ÂÁµ[PøÍU öPõsk µõ® GߣÁ›ß HkPÎÀ
£õS£kzu¨£mh ]À»øÓ öµõUP HmiøÚz u¯õ›UPÄ®.
2017 `
ö\¨h®£º 1 øP°¸¨¦ öµõUP® 2,500
2 Ag\À ö\»Ä ö\´ux 314
8 Cµ°À Pmhn® ö\¾zv¯x 280
10 Po¨ö£õÔ £Êx £õºzux 405
12 Aa_U Pmhn® ö\¾zv¯x 500
16 ÁõiUøP¯õͺPÐUS ]ØÖsi öPõkzux 72
20 ÷£Úõ ©ØÖ® ø© Áõ[Q¯x 183
22 £¯na ö\»ÄUS öPõkzux 75
Prepare analytical Petty cash book in the books of Ram from the following transactions.
2017 `
Sept. 1 Balance in hand 2,500
2 Postage 314
8 Railway freight 280
10 Repairs to computer 405
12 Printing charges 500
16 Refreshments to customers 72
20 Pen and ink purchased 183
22 Paid Transport charges 75

37. öµõUP Hmiß Á[Q¨£zvUS® Á[Q AÔUøPUS® Cøh÷¯¯õÚ
÷ÁÖ£õmiØPõÚ Põµn[PÎÀ H÷uÝ® ‰ßøÓ TÖP.
State any three causes of disagreement between the balance as per bank column of
cash book and bank statement.

38. RÌUPsh ÂÁµ[PøÍU öPõsk, ÷|ºU÷Põmk •øÓ°À ÷u´©õÚ ÂQu®
PõsP.
1.1.2018 AßÖ HØPÚ÷Á £¯ß£kzu¨£mh C¯¢vµ® Áõ[Q¯x ` 38,000.
1.1.2018 AßÖ £Êx £õºzuÀ ö\»Ä ö\´ux ` 12,000.
C¯¢vµzvß Gvº÷|õUS® £¯ÚΨ¦ Põ»® 4 BskPÒ.
Gvº÷|õUS® CÖv ©v¨¦ ` 6,000.
Calculate the rate of depreciation under straight line method from the following
information.
Purchased second hand machinery on 1.1.2018 for ` 38,000.
On 1.1.2018 spent ` 12,000 on its repairs.
Expected useful life of machine is 4 years. Estimated residual value ` 6,000.

[ v¸¨¦P / Turn over

3457 (NS) 14

39. \g\°ß HkPÎÀ 31 i\®£º 2017 ® BsiØPõÚ Â¯õ£õµU PnUQøÚ
u¯õ›UPÄ®.

ÂÁµ® ` ÂÁµ® `
öuõhUP \µUQ¸¨¦ 570 öPõÒ•uÀ 15,800

ÂØ£øÚ 26,200 öPõÒ•uÀ v¸¨£® 90
ÂØ£øÚ v¸¨£® 60 CÖva \µUQ¸¨¦ 860

Prepare Trading Account in the books of Mr. Sanjay for the year ended 31st December
2017.

Particulars ` Particulars `
Opening stock 570 Purchases 15,800
Sales 26,200 Purchase returns 90
Sales returns 60 Closing stock 860

40. J¸ ¯õ£õ› Á[Q \›UPmk® £mi¯ø»z uÁÓõP u¯õ›zxÒÍõº. öµõUP
Hmiߣi¯õÚ \›¯õÚ C¸¨ø£U PshÔ¯ AÁ¸US EuÄP.

öuõøP öuõøP
ÂÁµ®
` `
Á[Q AÔUøP°ß £i C¸¨¦ 20,000

TmkP: Âkzu Põ÷\õø»
ö\¾zxøPUS
•ßÛø»¨£kzuÂÀø» 5,000 5,000
25,000

PÈUP : ö\¾zv¯ Põ÷\õø» CßÝ®
Á`¼UP¨£hÂÀø» 20,000

©ÖUP¨£mh Põ÷\õø» 10,000 30,000

öµõUP Hmiߣi C¸¨¦ (£õuP©õÚx) − 5,000

15 3457 (NS)

A Trader prepared a Bank Reconciliation Statement incorrectly. Help him to prepare
a correct Bank Reconciliation Statement as per Cash Book.

Amount Amount
Particulars
` `
Balance as per Bank Statement 20,000

Add : Cheque issued but not presented for
payment 5,000 5,000
25,000
Less : Cheque deposited into Bank
but not yet collected 20,000
Dishonour of a cheque 10,000 30,000
Balance as per Cash Book (unfavourable) − 5,000

£Sv & IV/PART - IV
SÔ¨¦ : AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®. 7x5=35
Note : Answer all the questions.

41. (A) |ÃÚ ÁoP E»QÀ PnUPõÍ›ß £[PΨ¦ £ØÔ ÂÍUSP.
AÀ»x
(B) ¤ßÁ¸® |hÁiUøPPÎß PnUQ¯À \©ß£õmiøÚ u¯õº ö\´P.
(i) •¸Pß ` 80,000 £nzxhß öuõÈø»z öuõh[QÚõº
(ii) öµõUPzvØS \µUS Áõ[Q¯x ` 30,000
(iii) öµõUP©õP ÁÇ[Q¯ \®£Í® ` 5,000
(iv) S©õ›hª¸¢x \µUS Áõ[Q¯uØS, £n® øÁ¨¦ C¯¢vµ®
‰»©õP ö\¾zu¨£mhx ` 5,000
(v) TkuÀ •uÀ Cmhx ` 10,000
(a) Discuss the role of an accountant in the modern business world.
OR
(b) Prepare accounting equation for the following transactions :
(i) Murugan commenced business with cash ` 80,000.
(ii) Purchased goods for cash ` 30,000.
(iii) Paid salaries by cash ` 5,000.
(iv) Bought goods from Kumar for ` 5,000 and deposited the money in CDM.
(v) Introduced additional capital of ` 10,000.

[ v¸¨¦P / Turn over

3457 (NS) 16

42. (A) ¤ßÁ¸® |hÁiUøPPøÍ CµÂ ÷íõmh¼ß SÔ¨÷£kPÎÀ £vÄ
ö\´P.
2017 `
áÚÁ›
1 öµõUPzxhß öuõÈÀ öuõh[Q¯x 3,00,000
2 µõáúÂhª¸¢x Phß öPõÒ•uÀ ö\´ux 1,00,000
3 Á[Q°À öµõUP® ö\¾zv¯x 2,00,000
20 Á[Q°À Phß ö£ØÓx 1,00,000
22 ö\õ¢u E£÷¯õPzvØPõP Á[Q°¼¸¢x
£n® Gkzux 800
AÀ»x
(B) RÌUPõq® ÂÁµ[Pμ¸¢x i\®£º 31, 2017-® |õÐUS›¯ Á[Qa
\›Pmk® £mi¯À u¯õº ö\´x, Á[Q AÔUøP°ß £i¯õÚ
C¸¨¤øÚU PshÔP.

ÂÁµ® `
(i) öµõUP Hmiߣi ÷©»Áøµ¨£ØÖ 10,000
(ii) ö\¾zv¯ Põ÷\õø» CßÝ® ÁµÄ øÁUP¨£hõux 5,000
(iii) Âkzu Põ÷\õø» CßÝ® ö\¾zxøPUS

•ßÛø»¨£kzu¨£hõux 1,000
(iv) Á[Q ÁõiUøP¯õÍ›hª¸¢x ÷|µi¯õP¨ ö£ØÓx 500
(v) Á[Q £ØÖ øÁzu ÷©ÀÁøµ¨£ØÖ «uõÚ Ámi 1,000
(vi) Á[Q¯õÀ uÁÖu»õP £ØÖ øÁUP¨£mh öuõøP 300

(a) Ravi has a hotel. The following transactions took place in his business. Journalise
them.
2017 `
Jan. 1 Started business with cash 3,00,000
2 Purchased goods from Rajiv on credit 1,00,000
3 Cash deposited with the bank 2,00,000
20 Borrowed loan from bank 1,00,000
22 Withdrew from bank for personal use 800
OR

17 3457 (NS)

(b) From the following information prepare bank reconciliation statement as on
31st December 2017 to find out the balance as per bank statement.

Particulars `
(i) Overdraft as per cash book 10,000
(ii) Cheques deposited but not yet credited 5,000
(iii) Cheque issued but not yet presented for payment 1,000
(iv) Payment received from the customer directly by the bank 500
(v) Interest on overdraft debited by bank 1,000
(vi) Amount wrongly debited by bank 300

43. (A) R÷Ç öPõkUP¨£mkÒÍ |hÁiUøPPøÍ SÔ¨÷£miÀ £v¢x
÷£÷µmkU PnUSPξ® GkzöuÊuÄ®.
2017 `
AU÷hõ£º
18 ¯õ£õµ ö\»ÄPøÍ öµõUP©õP ö\¾zv¯x 1,000
25 u£õÀ uø»PÒ öµõUPzvØS Áõ[Q¯x 100
30 PÈÄ ö£ØÓx 6,000
30 ÁõhøP öµõUP©õP ö\¾zv¯x 4,000
AÀ»x
(B) ¯õ£õ› J¸Á›ß 31.12.16 AßøÓ¯ C¸¨£õ´Âߣi £Ø£» PhÚõÎPÒ
` 50,000
\›PmkuÀPÒ :
(i) ÁõµõUPhß ` 1,000 ÷£õUöPÊuÄ®
(ii) 5% Áõµõ I¯UPhß JxUS E¸ÁõUPÄ®
(iii) 2% PhÚõÎPÒ «x uÒУi JxUS E¸ÁõUPÄ®.
CÆÂÁµ® ¯õ£õ›°ß C»õ£ |mhU PnUS ©ØÖ® C¸¨¦ {ø»U
SÔ¨¤À GÆÁõÖ ÷uõßÖ® GÚU PõmhÄ®.
(a) Journalise the transactions given below and post them to ledger.
2017 `
Oct. 18 Paid trade expenses 1,000
25 Bought postage stamps 100
30 Commission received 6,000
30 Rent paid 4,000
OR

[ v¸¨¦P / Turn over

3457 (NS) 18

(b) The trial balance of a trader on 31st December 2016, shows Sundry debtors as
` 50,000.
Adjustments :
(i) Write off ` 1,000 as bad debts.
(ii) Provide 5% for doubtful debts.
(iii) Provide 2% for discount on debtors.
Show how these items will appear in the Profit and Loss account and Balance
sheet of the trader.

44. (A) £õ»ß Kmk|º £°Ø]¨ £ÒÎ RÌUPsh ÷£÷µmk C¸¨¦PøÍz
u¸QÓx. AÁØÔ¼¸¢x 31.12.16 B® |õÍßøÓ¯ C¸¨£õ´Ä
u¯õ›UPÄ®.
` `
Po¨ö£õÔPÒ 26,000 {»® 30,000
Kmk|ºPÒ Fv¯® 4,000 Á[QU Phß 15,000
Á›PЮ Põ¨¥k® 16,500 Pmhn® ö£ØÓx 18,150
G›ö£õ¸Ò ©ØÖ® \Uv 2,000 •uÀ 53,850
Á›PЮ ©ØÖ® Ãu[PЮ 1,500 ÂÍ®£µ® 7,000
AÀ»x
(B) áÚÁ› 1, 2015 AßÖ öÁÎ|õmi¼¸¢x öPõvP»ß JßÖ ` 10,000 &US
Áõ[P¨£mhx. P¨£À HØÖU Pmhn® ` 2,000 CÓUS©v Á› ` 7,000
©ØÖ® {ÖÄuÀ ö\»ÂØPõP ` 1,000 ö\»Âh¨£mhx. SøÓ¢u ö\À
C¸¨¦ •øÓ°À BskUS 10% ÷u´©õÚ® GÚU öPõsk •uÀ ‰ßÖ
BskPÐUS ÷u´©õÚz öuõøP PnUQhÄ®. PnUSPÒ JÆöÁõ¸
Bsk® i\®£º 31-À •iUP¨ ö£ÖQßÓÚ. öPõvP»ß P/S •uÀ
‰ßÖ BskPÐUS u¯õ›UPÄ®.
(a) Balan who has a car driving school gives you the following ledger balances. Prepare
trial balance as on 31st December, 2016.
` `
Computer 26,000 Freehold Land 30,000
Salaries to drivers 4,000 Bank loan 15,000
Taxes and insurance 16,500 Fees received 18,150
Fuel and power 2,000 Capital 53,850
Rent and rates 1,500 Advertisement 7,000
OR
(b) A boiler was purchased on 1st January 2015 from abroad for ` 10,000. Shipping
and forwarding charges amounted to ` 2,000. Import duty ` 7,000 and installation
amounted to ` 1,000. Calculate depreciation for the first 3 years @ 10% p.a. on
diminishing balance method assuming that the accounts are closed on
31st December each year. Show the boiler account for the first three years.

19 3457 (NS)

45. (A) ¤ßÁ¸® |hÁiUøPPøÍ 2017 áÚÁ› ©õuzvØPõÚ _©ß ªßÚq
ÂØ£øÚ¯Pzvß xøn HkPÎÀ £vÄ ö\´P.
2017
áÚÁ› 2 Cµõä ªßÚq¨ ö£õ¸Ò {ÖÁÚzvh® PhÝUS
Áõ[Q¯x.
JßÖ ` 5,500 Ãu® 20 øP¨÷£]PÒ.
JßÖ ` 14,500 Ãu® 10 Ásnz öuõø»UPõm]PÒ.
áÚÁ› 5 ¹¤ {ÖÁÚzvh® PhÝUS Áõ[Q¯x.
JßÖ ` 1,650 Ãu® 10 ÁõöÚõ¼¨ ö£miPÒ.
JßÖ ` 2,500 Ãu® 8 J¼¨£vÄ ö£miPÒ.
Cµsi¾® 10% ¯õ£õµz uÒУi PÈUPÄ®.
áÚÁ› 10 £Êvß Põµn©õP Cµõä ªßÚq¨ ö£õ¸Ò
{ÖÁÚzvØS 4 øP¨÷£]PÒ v¸¨¤ Aݨ£¨£mhÚ
öµõUP® ö£Ó¨£hÂÀø».
áÚÁ› 20 _P¢v {ÖÁÚzvh® PhÝUS Áõ[Q¯x.
JßÖ ` 3,700 Ãu® 10 ÁõöÚõ¼¨ ö£miPÒ.
JßÖ ` 27,000 Ãu® 2 ÷\õÛ Ásnz öuõø»UPõm]PÒ.
C¸ |hÁiUøPUS® ¯õ£õµz uÒУi 5% PÈUPÄ®.
AÀ»x
(B) P÷nè GߣÁ›ß HkPμ¸¢x GkUP¨£mh ¤ßÁ¸®
C¸¨¦Pμ¸¢x ¯õ£õµ C»õ£ |mhU PnUS u¯õ›UPÄ®.

ÂÁµ® ` ÂÁµ® `
\µUQ¸¨¦ (1.1.17) 8,000 ÁõµõUPhß 1,200

öPõÒ•uÀ 22,000 ¯õ£õµ ö\»ÄPÒ 1,200

ÂØ£øÚ 42,000 AÎzu uÒУi 600

öPõÒ•uÀ «uõÚ ö\»ÄPÒ 2,500 PÈÄ öPõkzux 1,100

{v\õº ö\»ÄPÒ ö\¾zv¯x 3,500 ÂØ£øÚ ö\»ÄPÒ 600
ÂØ£øÚ «uõÚ ö\»ÄPÒ 1,000 A¾Á»P ÁõPÚ[PÒ «uõÚ

£Êx£õº¨¦a ö\»Ä 600

2017 i\®£º 31 AßøÓ¯ CÖva \µUQ¸¨¤ß ©v¨¦ ` 4,500.

[ v¸¨¦P / Turn over

3457 (NS) 20

(a) Enter the following transactions in the proper subsidiary books of Suman who is
dealing in electronic goods for the month of January 2017.

2017

Jan. 2 Purchased from M/s Raj Electronics on credit
20 cell phones @ ` 5,500 per piece.
10 colour TVs @ ` 14,500 per piece.

Jan. 5 Purchased from M/s Ruby Electronics on credit
10 radios @ ` 1,650 per piece.
8 tape recorders @ ` 2,500 per piece.
Trade discount on all items @ 10%

Jan. 10 Returned to M/s Raj Electronics 4 cell phones damaged and cash not
received.

Jan. 20 Purchased from M/s Suganthi Electronics on credit
10 radios @ ` 3,700 per piece.
2 Sony colour TVs @ 27,000 per piece.
Trade discount @ 5% on all items.

OR

(b) From the following balances obtained from the books of Mr. Ganesh, prepare
Trading and Profit and Loss account.

Particulars ` Particulars `
Stock on 01.01.2017 8,000 Bad debts 1,200
Purchases for the year 22,000 Trade expenses 1,200
Sales for the year 42,000 Discount allowed 600
Expenses on purchases 2,500 Commission allowed 1,100
Financial charges paid 3,500 Selling expenses 600
Expenses on sale 1,000 Repairs on office vehicles 600

Closing Stock on December 31.12.2017 was ` 4,500.

21 3457 (NS)

46. (A) \¢vµß öµõUP® ©ØÖ® uÒУi £zvPÐøh¯ öµõUP HmiÀ
RÌUPsh |hÁiUøPPøÍ £vÄ ö\´P.

2017

|Á®£º `

1 öµõUP C¸¨¦ 22,000

2 öµõUP ÂØ£øÚ 14,000

3 ÷Põ¢uÝUS PhÝUS ÂØÓx 12,000

4 £»µõ©Ûh® PhÝUS öPõÒ•uÀ 27,000
ö\´ux

5 öµõUP öPõÒ•uÀ 8,800

8 ÷Põ¢uÛhª¸¢x 2% öµõUP uÒУi PÈzux ÷£õP «v
öuõøP¨ ö£Ó¨£mhx.

12 £»µõ©ÝUS ` 26,800 £n® ö\¾zv AÁº PnUS •ÊÁx®
wºUP¨£mhx.

15 ö\õ¢u ÷uøÁUS £n® Gkzux 4,000

28 öµõUP® Á[Q°À ö\¾zv¯x 5,000

29 ©uß uµ ÷Ási¯x ` 5,000, ` 4,800 ö\¾zv AÁº PnUøP
wºzxU öPõshõº.

30 \®£Í® öµõUP©õP AÎzux 4,000

AÀ»x

[ v¸¨¦P / Turn over

3457 (NS) 22

(B) C¸¨£õ´Ä u¯õ›UP¨£mh ¤ß PshÔ¯¨£mh ¤ßÁ¸® ¤øÇPøÍz
v¸zxÁuØPõÚ SÔ¨÷£mk¨ £vÄPøÍz uµÄ®. AÚõ©zxU PnUS
C¸¨£uõPU P¸uÄ®.
(i) ÂØ£øÚ Hmiß ö©õzu® ` 2,000 SøÓÁõPU Tmh¨£mkÒÍx.
(ii) C¯¢vµ® ` 3,000 &US öPõÒ•uÀ ö\´ux öPõÒ•uÀ HmiÀ
£v¯¨£mkÒÍx.
(iii) ©vUS ` 45 &US \µUS ÂØÓx AÁµx PnUQÀ ` 54 GÚ Gkzx
GÊu¨£mkÒÍx.
(iv) öPõÒ•uÀ v¸¨£ Hmiß ö©õzu® ` 200 AvP©õPU
Tmh¨£mkÒÍx.
(v) ÂØ£øÚ Hmiß TmkzöuõøP ` 1,122 ÷£÷µmiÀ ` 1,222 GÚ
GkzöuÊu¨£mkÒÍx.
(a) Enter the following transaction in Chandran’s cash book with cash and discount
column.

2017 `

Nov. 1 Cash balance 22,000

2 Cash sales 14,000

3 Credit sales to Govindan 12,000

4 Credit purchases from Balaraman 27,000

5 Cash purchases 8,800

8 Govindan settled his account @ 2% cash discount.

12 Paid Balaraman ` 26,800 and settled his account.

15 Cash withdrawn for personal expenses 4,000

28 Cash paid into Bank 5,000

29 Received from Madhan ` 4,800 in settlement
of his account for 5,000

30 Paid salaries in cash 4,000

OR

23 3457 (NS)

(b) Pass journal entries to rectify the following errors located after the preparation of
the Trial balance. Assume that there exists a Suspense account.
(i) The total of sales book was undercast by ` 2,000.
(ii) The purchase of machinery for ` 3,000 was entered in the purchases book.
(iii) A credit sale of goods for ` 45 to Mathi was posted in his account as ` 54.
(iv) The purchases returns book was overcast by ` 200.
(v) The total of sales book ` 1,122 were wrongly posted in the ledger as ` 1,222.

47. (A) RÌUPshÁØøÓ •u¼Ú® AÀ»x Á¸Áõ°Ú® GÚ ÁøP¨£kzxP.
(i) uoUøPU Pmhn® ö\¾zv¯x ` 10,000
(ii) öuõÈ»õͺ |»ÝUPõPa ö\´u ö\»Ä ` 5,000
(iii) {ÖÁÚ ÁõPÚzvß «uõÚ £µõ©›¨¦a ö\»Ä ` 2,000
(iv) £øǯ C¯¢vµ® Áõ[Q £Êx£õºzua ö\»Ä ` 3,000
(v) Bø» ÁõhøPa ö\¾zv¯x ` 12,000
AÀ»x
(B) P ö\ßÛß ÷£÷µmi¼¸¢x 2016 ©õºa 31 UPõÚ ¤ßÁ¸® C¸¨¦PÒ
ö£Ó¨£mhÚ. AÁ›ß ¯õ£õµU PnUQøÚz u¯õ›UPÄ®.

ÂÁµ® ` ÂÁµ® `
\µUQ¸¨¦ (1.4.2015) 10,000 ÂØ£øÚ 3,00,000
öPõÒ•uÀ 1,60,000 EÒv¸¨£® 16,000
T¼ 30,000 öÁÎv¸¨£® 10,000
EÒyUSU T¼ 10,000 G›Áõ² ©ØÖ® G›\Uv 8,000
EÒ HØÔaö\À ö\»Ä 8,000

TkuÀ uPÁÀPÒ :
(i) 31.3.2016 AßøÓ¯ CÖva \µUQ¸¨¦ ` 20,000

(ii) öPõk£h ÷Ási¯ T¼ ` 4,000
(iii) •ßTmia ö\¾zv¯ G›Áõ² ©ØÖ® G›\Uv ` 1,000

[ v¸¨¦P / Turn over

3457 (NS) 24

(a) Identify the following items into capital or revenue.
(i) Audit fees paid ` 10,000.
(ii) Labour welfare expenses ` 5,000.
(iii) ` 2,000 paid for servicing the company vehicle.
(iv) Repair to furniture purchased, second hand ` 3,000.
(v) Rent paid for the factory ` 12,000.
OR
(b) Prepare trading account from the following ledger balances presented by P. Sen
as on 31st March 2016.

Particulars ` Particulars `
Stock (1.4.2015) 10,000 Sales 3,00,000
Purchases 1,60,000 Returns inward 16,000
Wages 30,000 Returns outward 10,000
Carriage inwards 10,000 Gas and Fuel 8,000
Freight inwards 8,000

Additional information :
(i) Stock on 31st March 2016 ` 20,000.
(ii) Outstanding wages amounted to ` 4,000.
(iii) Gas and fuel was paid in advance for ` 1,000.

-oOo-