TN 11th Question Paper 2023 Accountancy

Tamil Nadu
State Board

2023
QUESTION
PAPER

No. of Printed Pages : 19
£vÄ Gs
A Register Number

!6757IstYearAccountancy! 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.

[ v¸¨¦P / Turn over

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

2. SøÓ¢x ö\À ©v¨¦ •øÓ°À, ÷u´©õÚz öuõøP¯õÚx :
(A) Bsk÷uõÖ® SøÓ²®
(B) Bsk÷uõÖ® AvP›US®
(C) AøÚzx BskPξ® J÷µ ©õv›¯õP C¸US®
(D) ÷©ØTÔ¯ÁØÔÀ Hx® CÀø»
Under the written down value method of depreciation, the amount of depreciation
is :
(a) Decreasing every year
(b) Increasing every year
(c) Uniform in all the years
(d) None of the above

3. ö£õ¸¢uõu JßøÓU PshԯĮ.
(A) Põ¨¦›ø© (B) |Øö£¯º (C) £v¨¦›ø© (D) C¯¢vµ®
Find the odd one out :
(a) Patent (b) Goodwill (c) Copyright (d) Machinery

4. öÁαmk \õuÚzvØS J¸ Euõµn® :
(A) Jΰ¯À Á¸i (B) _mi
(C) Âø\¨£»øP (D) Aa_¨ö£õÔ
An example of output device :

(a) Scanner (b) Mouse
(c) Keyboard (d) Printer

A

3
5. |Øö£¯º GÆÁõÖ ÁøP¨£kzu¨£kQÓx ?
(A) ¦»ÚõS® ö\õzx (B) Kº |h¨¦ ö\õzx
(C) ¦»ÚõPõ ö\õzx (D) Kº }ºø© ö\õzx
Goodwill is classified as :
(a) A tangible asset (b) A current asset
(c) An intangible asset (d) A liquid asset

6. Á[Qa\›Pmk® £mi¯À u¯õ›¨£vÀ EuÄÁx :
(A) Á[Q AÔUøP ©ØÖ® öµõUP Hmiß Á[Q £zv
(B) Á[Q AÔUøP
(C) ]À»øÓ öµõUP Hk
(D) öµõUP Hk
A bank reconciliation statement is prepared with the help of :
(a) Bank statement and bank column of the cash book
(b) Bank statement
(c) Petty cash book
(d) Cash book

7. PnUQ¯À \©ß£õk Gߣx :
(A) ¯õ£õµzvß •uÀ, ö£õÖ¨¦PÐUS \©©õÚx
(B) ¯õ£õµzvß •uÀ, ö\õzvØS \©©õÚx
(C) ¯õ£õµzvß ö\õzxPÒ, •uÀ ©ØÖ® ö£õÖ¨¦PÐUS \©©õÚx
(D) ¯õ£õµzvß ö£õÖ¨¦PÒ, ö\õzvØS \©©õÚx
Accounting equation signifies :
(a) Capital of a business is equal to Liabilities
(b) Capital of a business is equal to Assets
(c) Assets of a business are equal to the total of Capital and Liabilities
(d) Liabilities of a business are equal to Assets

8. öµõUP Hk J¸ :
(A) E›¯ SÔ¨÷£k
(B) xøn Hk
(C) xøn÷¯k ©ØÖ® •ußø© Hk Cµsk®
(D) •ußø© Hk
Cash book is a :
(a) Journal proper
(b) Subsidiary book

(c) Both a subsidiary and a principal book
(d) Principal book

A [ v¸¨¦P / Turn over

4
9. G¢|õÒ •uØöPõsk ÷u´©õÚ® PnUQh¨£h ÷Ásk® ?
(A) ö\õzvøÚ Â¯õ£õµ ÁÍõPzvØSÒ ö£ØÓ |õÒ •uÀ
(B) ö\õzvøÚ £¯ß£õmiØS Cmh |õÒ •uÀ
(C) ö\õzvß Chõ¨¦ ö£ØÓ |õÒ •uÀ
(D) ö\õzvøÚ Áõ[SÁuØPõÚ Bøn ¤Ó¨¤zu |õÒ •uÀ
Depreciation is to be calculated from the date when :
(a) Asset is received at business premises
(b) Asset is put to use
(c) Invoice of assets is received
(d) Purchase order of Asset is made

10. C¢v¯õÂÀ, PnUQ¯À uµ{ø»PøÍ ÁÇ[S® Aø©¨¦ :
(A) Ea\ }v©ßÓ®
(B) C¢v¯ ø©¯ Á[Q
(C) C¢v¯¨ £mh¯U PnUPõͺ {ÖÁÚ®
(D) C¢v¯ AhUPÂø» ©ØÖ® PnUPõͺ {ÖÁÚ®
In India, Accounting Standards are issued by :
(a) Supreme Court of India
(b) Reserve Bank of India
(c) The Institute of Chartered Accountants of India
(d) The Institute of Cost Accountants of India

11. Cµmøh¨ £vÄ PnUQ¯À •øÓø¯ ÷©®£kzv¯Áº :
(A) Bº.Gß. Põºmhº (B) ÷á.Bº. ÷£m¼£õ´
(C) G®.]. _U»õ (D) ¿Põ £õ]÷¯õ¼
The person who developed double-entry book-keeping system :
(a) R.N. Carter (b) J.R. Batliboi
(c) M.C. Shukla (d) Luca Pacioli

12. J¸ ÁoPzvß {v{ø»ø¯ AÔ¢x öPõÒÍ Ai¨£øh¯õÚx :
(A) C¸¨¦{ø»U SÔ¨¦ (B) SÔ¨÷£k
(C) ÷£÷µk (D) C¸¨£õ´Ä
Financial position of a business is ascertained on the basis of :

(a) Balance sheet (b) Journal
(c) Ledger (d) Trial Balance

A

5
13. C¸¨£õ´øÁ £õvUPõu ¤øÇPÒ :
(A) SøÓÁõPU TmkuÀ ¤øÇPÒ
(B) Âv¨ ¤øÇPÒ
(C) £Sv Âk ¤øÇPÒ
(D) AvP©õPU TmkuÀ ¤øÇPÒ
Errors not affecting the agreement of trial balance are :

(a) Errors of undercasting

(b) Errors of principle

(c) Errors of partial omission

(d) Errors of overcasting

14. ÁoPzvß {Pµ C»õ£® __________ AvP›US®.
(A) ö£õÖ¨¦PøÍ (B) Gk¨¦PøÍ
(C) •u¼øÚ (D) ö£ÖuÀPøÍ
Net profit of the business increases the __________.

(a) Debts (b) Drawings

(c) Capital (d) Receivables

15. C¸¨£õ´ÂÀ, £ØÖ £zv°ß ö©õzu•®, ÁµÄ £zv°ß ö©õzu•® ÷ÁÖ£mhõÀ
Aøu Gkzx GÊu ÷Ási¯ PnUS :
(A) AÚõ©zx PnUS (B) ¯õ£õµ PnUS
(C) Cuµ PnUS (D) ÷ÁÖ£õmk PnUS
The difference of totals of both debit and credit side of trial balance is transferred
to :

(a) Suspense account (b) Trading account

(c) Miscellaneous account (d) Difference account

A [ v¸¨¦P / Turn over

6
16. •ßTmi÷¯ ö\¾zv¯ Põ¨¥mk •øÚ©® ÷uõßÖÁx :
(A) C¸¨¦ {ø»USÔ¨¤ß ö\õzx £UP®
(B) ¯õ£õµ PnUQÀ £ØÖ £UP®
(C) C¸¨¦ {ø»USÔ¨¤ß ö£õÖ¨¦ £UP®
(D) C»õ£ |mhU PnUQÀ ÁµÄ¨ £UP®
A pre-payment of insurance premium will appear in :
(a) The balance sheet, on the assets side
(b) The trading account, on the debit side
(c) The balance sheet, on the liabilities side
(d) The profit and loss account, on the credit side

17. ÷£÷µmkU PnUSPÒ u¯õ›¨£uß •UQ¯ ÷|õUP® :
(A) {v {ø»ø© ©ØÖ® C»õ£ |mhzøu AÔ¯
(B) {v {ø»ø©ø¯ AÔ¯
(C) JÆöÁõ¸ ÷£÷µmkU PnUQß C¸¨ø£ AÔ¯
(D) C»õ£® AÀ»x |mhzøu AÔ¯
Main objective of preparing ledger accounts is to :
(a) Ascertain the profit or loss and the financial position
(b) Ascertain the financial position
(c) Know the balance of each ledger account
(d) Ascertain the profit or loss

18. Á¸Áõ°Úa ö\»Âß £»ß Qøh¨£x :
(A) |h¨¦ Põ»zvØS (B) Ph¢u Põ»zvØS
(C) G¢u Põ»zvØS® (D) Gvº Põ»zvØS
Revenue expenditure is intended to benefit :
(a) Current period (b) Past period

(c) Any period (d) Future period

A

7
19. ©õØÖa^miß E›ø©ø¯ ÷ÁöÓõ¸Á¸US ©õØÖÁuØPõP Auß •ß¦ÓzvÀ
AÀ»x ¤ß¦ÓzvÀ øPö¯õ¨£® CkÁøu __________ Gߣº.
(A) ¦x¨¤zuÀ (B) ÷©ö»ÊxuÀ
(C) ©ÖUP¨£kuÀ (D) uÒУi ö\´uÀ
Signing on the face or back of a bill for the purpose of transferring the title is
called __________.
(a) Renewal (b) Endorsement
(c) Dishonour (d) Discounting

20. ÂØ£øÚ Hk Gøu¨ £vÄ ö\´¯ EuÄQÓx ?
(A) AøÚzx \µUSPÎß Phß ÂØ£øÚ
(B) AøÚzx \µUSPÎß ÂØ£øÚ
(C) AøÚzx ö\õzxUPÒ ©ØÖ® \µUSPÒ ÂØ£øÚ
(D) AøÚzx ö\õzxUPÎß Phß ÂØ£øÚ
Sales book is used to record :
(a) all credit sales of goods
(b) all sales of goods
(c) all sales of assets and goods
(d) all credit sales of assets

£Sv & II / PART - II
SÔ¨¦ : GøÁ÷¯Ý® HÊ ÂÚõUPÐUS Âøh¯ÎUPÄ®. ÂÚõ Gs 30 &US
Pmhõ¯©õP Âøh¯ÎUPÄ®. 7x2=14
Note : Answer any seven questions. Question No. 30 is Compulsory.
21. PnUQ¯À uPÁÀPÎÀ BºÁ•øh¯ |£ºPÒ ¯õÁº ?
Who are the parties interested in accounting information ?

22. {ÖÁÚ öuõhºa] AÝ©õÚ® SÔzx ]Ö SÔ¨¦ ÁøµP.
Write short notes on Going Concern concept.

Cµmøh¨ £vÄ PnUQ¯À •øÓ°ß ö£õßÚõÚ ÂvPøÍz u¸P.

23.
Give the golden rules of double entry accounting system.

A [ v¸¨¦P / Turn over

8
24. RÌUPsh PnUSPÎß C¸¨¦PÒ C¸¨£õ´ÂÀ £ØÖ¨£zv°À Ch® ö£Ö©õ
AÀ»x ÁµÄ¨£zv°À Ch® ö£Ö©õ GÚU PõmkP.
(i) öÁÎzyUS T¼ (ii) ÂØ£øÚ
(iii) •u½kPÒ (iv) ÁõµõUPhß
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
(iii) Investment (iv) Bad debts

25. E›¯ SÔ¨÷£k GßÓõÀ GßÚ ?
What is Journal Proper ?

26. ]À»øÓ öµõUP Hk – ]Ö SÔ¨¦ ÁøµP.
Write a short note on petty cash book.

27. RÌUPsh ¤øÇPÒ C¸¨£õ´Ä u¯õ›US® •ß PshÔ¯¨£mhÚ. AøÁPøÍ
v¸zuÄ®.
(i) ÂØ£øÚ HmiÀ ` 100 SøÓÁõPU Tmh¨£mkÒÍx.
(ii) öPõÒ•uÀ HmiÀ ` 400 AvP©õPU Tmh¨£mkÒÍx.
(iii) öPõÒ•uÀ v¸¨£ HmiÀ ` 600 AvP©õPU Tmh¨£mkÒÍx.
(iv) ÂØ£øÚz v¸¨£ HmiÀ ` 700 SøÓÁõPU Tmh¨£mkÒÍx.
The following errors were detected before the preparation of trial balance. Rectify
them.
(i) Sales book is undercast by ` 100
(ii) Purchase book is overcast by ` 400
(iii) Purchase returns book is overcast by ` 600
(iv) Sales return book is undercast by ` 700

28. RÌUPsh ÂÁµ[Pμ¸¢x ÷|º÷Põmk •øÓ°À ÷u´©õÚ ÂQu® PnUQkP.
ö\õzvß AhUPÂø» ` 10,000
Gvº÷|õUS® £¯ÚΨ¦ Põ»® 10 Á¸h[PÒ
Gvº÷|õUS® CÖv ©v¨¦ ` 2,000
Find out the rate 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

A

9
29. PoÛ©¯U PnUQ¯À •øÓ GßÓõÀ GßÚ ?
What is Computerised Accounting System (CAS) ?

30. ¤ßÁ¸® SÔ¨÷£mk¨ £vÄPÐUPõÚ ÂÍUPU SÔ¨¦ u¸P.

|õÒ ÂÁµ® ÷£ £ØÖ ÁµÄ
£G ` `

(i) Á[Q P/S £ 2,000

£[Põuõ¯® P/S 2,000

(ii) Gk¨¦PÒ P/S £ 12,000

öPõÒ•uÀ P/S 12,000
Write the narration with reference to the following journal entries.

Date Particulars L.F Debit Credit

` `

(i) Bank A/c Dr 2,000

To Dividend A/c 2,000

(ii) Drawings A/c Dr 12,000

To Purchases A/c 12,000

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

31. PnUQ¯¼ß •UQ¯zxÁzøu ›ÁõP ÂÍUSP. (H÷uÝ® ‰ßÖ)
Discuss in detail the importance of accounting. (Any three)

32. "£n® \õº¢u |hÁiUøPPÒ ©mk÷© PnUQ¯¼À £v¯¨£kuÀ ÷Ásk®' &
ÂÁ›UPÄ®.

‘Only monetary transactions are recorded in accounting’. Explain the statement.

A [ v¸¨¦P / Turn over

10
33. ¤ßÁ¸ÁÚÁØøÓ BÒ\õº PnUS, ö\õzx PnUS ©ØÖ® ö£¯µÍÄ PnUS GßÖ
ÁøP¨£kzxP.
(i) •uÀ (ii) Pmhh®
(iii) EÒ HØÔa ö\À ö\»Ä (iv) öµõUP®
(v) PÈÄ ö£ØÓx (vi) Á[Q
Classify the following into personal, real and nominal accounts.
(i) Capital (ii) Building
(iii) Carriage inwards (iv) Cash
(v) Commission received (vi) Bank

34. 2017 H¨µÀ 1 AßÖ S©µß GߣÁµx HkPÎÀ ¤ßÁ¸® C¸¨¦PÒ C¸¢uÚ.

ö\õzxUPÒ :
öµõUP® ` 1,00,000; \µUQ¸¨¦ ` 40,000
PhÚõÎ P/S ` 10,000; AøÓP»ß ` 10,000
ö£õÖ¨¦PÒ :
PhÜ¢uÁº P/S ` 40,000
S©µß •uÀ P/S ` 1,20,000
÷©÷» öPõkUP¨£mkÒÍ öuõhUPz uPÁÀPøÍ ÷£÷µmiÀ Gkzx GÊxP.
The following balances appeared in the books of Kumaran on April 1, 2017.
Assets :
Cash ` 1,00,000; Stock ` 40,000
Sundry debtors ` 10,000; Furniture ` 10,000
Liabilities :
Sundry creditors ` 40,000
Kumaran’s capital ` 1,20,000
Show the ledger postings for the above opening balances.

35. Gvº £vøÁ Euõµnzxhß ÂÍUSP.

Explain about contra entry with example.

A

11
36. Á[Qa \›Pmk® £mi¯À u¯õ›¨£uØPõÚ Põµn[PÒ GøÁ÷¯Ý® ‰ßÔøÚz
u¸P.
Give any three reasons for preparing bank reconciliation statement.

37. ÷u´©õÚ® HØ£kÁuØPõÚ Põµn[PÒ ¯õøÁ ?
What are the causes for depreciation ?

38. }Ò£¯ß Á¸Áõ°Úa ö\»Ä GßÓõÀ GßÚ ? Cµsk Euõµn[PÒ uµÄ®.
What is Deferred Revenue Expenditure ? Give two examples.

39. ¯õ£õ› J¸Á›ß 31-12-2016 AßøÓ¯ C¸¨£õ´Âߣi £Ø£» PhÚõÎPÒ
` 50,000.

\›UPmkuÀPÒ :
(A) ÁõµõUPhß ` 1,000 ÷£õUöPÊuÄ®
(B) 5% Áõµõ I¯UPhß JxUS E¸ÁõUPÄ®.
(C) 2% PhÚõÎPÒ «x uÒУi JxUS E¸ÁõUPÄ®.
CÆÂÁµ® ¯õ£õ›°ß C»õ£|mhU PnUS ©ØÖ® C¸¨¦ {ø»USÔ¨¤À
GÆÁõÖ ÷uõßÖ® GÚU PõmhÄ®.
The trial balance of a trader on December 31st 2016, shows sundry debtors as
` 50,000.
Adjustments :
(a) Write off ` 1,000 as bad debts
(b) Provide 5% for bad and doubtful debts
(c) Provide 2% for discount on debtors
Show how these items will appear in the Profit and Loss A/c and Balance sheet of
the trader.

40. ÁµÄ C¸¨¦ ©mk÷© Põmk® PnUSPøÍ £mi¯¼kP.

List the accounts which have only credit balances.

A [ v¸¨¦P / Turn over

12
£Sv & IV / PART - IV
SÔ¨¦ : AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®. 7x5=35
Note : Answer all the questions.
41. (A) öá¯^¼ GßÝ® uÛÁoPº J¸ £»\µUS Pøh°øÚ |hzv Á¸QÓõº. 2018
áÚÁ›°À AUPøh°ß |hÁiUøPPÒ ¤ßÁ¸©õÖ C¸¢uÚ. AøÁPøÍU
SÔ¨÷£miÀ £vÄ ö\´P.
`
áÚÁ› 1 öµõUPzxhß öuõÈÀ öuõh[Q¯x 80,000
2 Á[Q°À ö\¾zv¯ öµõUP® 40,000
3 öµõUPzvØS öPõÒ•uÀ ö\´ux 5,000
4 ¼¨hß {ÖÁÚzvhª¸¢x \µUSPøÍ
PhÝUS öPõÒ•uÀ ö\´ux 10,000
5 áõ´ GߣÁ›h® öµõUPzvØS \µUS ÂØÓx 11,000
6 \®£Ízøu öµõUP©õP ÁÇ[Q¯x 5,000
7 ¼¨hß {ÖÁÚzvh® áÚÁ› 4 AßÖ
öPõÒ•uÀ ö\´uuØPõÚ öuõøP Põ÷\õø»
‰»® ö\¾zu¨£mhx
8 öµõUPzvØS AøÓP»ß Áõ[Q¯x 4,000
9 ªß Pmhn® öµõUP©õP ö\¾zu¨£mhx 1,000
10 {ø» AÔÄÖzu¼ß£i Á[Q ö\¾zv¯ 300
Põ¨¥mk •øÚ©®
AÀ»x
(B) GmÁºm GߣÁ›ß HkPÒ RÌUPsh C¸¨¦PøÍU PõmkQÓx. 2016 i\®£º
31 &B® |õ÷Íõk •iÁøh²® BsiØS›¯ ¯õ£õµ C»õ£ |mhU
PnUøP²® A¢|õøͯ C¸¨¦ {ø»U SÔ¨ø£²® u¯õº ö\´¯Ä®.
£ØÖ C¸¨¦ ` ÁµÄ C¸¨¦ `

Gk¨¦PÒ 5,000 •uÀ 1,31,500
£Ø£» PhÚõÎPÒ 60,000 Phß (Ámi 6% BskUS) 20,000

{»UP›, G›Áõ² ©ØÖ® }º 10,500 ÂØ£øÚ 3,56,500
EÒ v¸¨£® 2,500 •u½kPÒ «x Ámi 2,550
öPõÒ•uÀ 2,56,500 £Ø£» PhÜ¢÷uõº 40,000
\µUQ¸¨¦ (1.1.2016) 89,700
£¯na ö\»ÄPÒ 51,250
Phß «x Ámi ö\¾zv¯x 300
]À»øÓ öµõUP® 710
£Êx£õº¨¦a ö\»ÄPÒ 4,090
•u½kPÒ 70,000
5,50,550 5,50,550
\›UPmkuÀPÒ :

(A) 31.12.2016 AßÖ CÖva \µUQ¸¨¤ß ©v¨¦ ¹. 1,30,000.
(B) 9 ©õu[PÐUS›¯ Phß «x Ámi öPõk£h ÷Ási²ÒÍx.
A

13
(a) Jeyaseeli is a sole proprietor having a provisions store. Following are the
transactions during the month of January 2018. Journalise them.
`
Jan. 1 Commenced business with cash 80,000
2 Deposited cash with bank 40,000
3 Purchased goods by paying cash 5,000
4 Purchased goods from Lipton & Co. on credit 10,000
5 Sold goods to Joy and received cash 11,000
6 Paid salaries by cash 5,000
7 Paid Lipton & Co. by cheque for the purchase
made on 4th January
8 Bought Furniture by cash 4,000
9 Paid electricity charges by cash 1,000
10 Bank paid insurance premium as per standing
instructions 300
OR
(b) Edward’s books show the following balances. Prepare his Trading Profit &
Loss A/c for the year ended 31st December 2016 and a balance sheet on
that date.

Debit Balances ` Credit Balances `
Drawings 5,000 Capital 1,31,500
Sundry debtors 60,000 Loan @ 6% p.a 20,000
Coal, gas & water 10,500 Sales 3,56,500
Returns inward 2,500 Interest on Investment 2,550
Purchases 2,56,500 Sundry Creditors 40,000
Stock (1.1.2016) 89,700
Travelling Expenses 51,250
Interest on Loan paid 300
Petty cash 710
Repairs 4,090
Investment 70,000
5,50,550 5,50,550
Adjustments :
(a) Closing stock was ` 1,30,000 on 31.12.2016.

(b) Interest on loan due for 9 months.

A [ v¸¨¦P / Turn over

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42. (A) ¤ßÁ¸® |hÁiUøPPøÍ P÷n\ß GߣÁµx HkPÎÀ SÔ¨÷£miÀ £vÄ
ö\´x ÷£÷µmkU PnUSPξ® Gkzx GÊxP.
2017 `
AU . 1 öuõÈÀ öµõUPzxhß öuõh[Q¯x 25,000
5 Á[Q°À öµõUP® ö\¾zv¯x 12,500
10 AøÓP»ß Áõ[Q Põ÷\õø» öPõkzux 2,000
15 öµõUPzvØS \µUS Áõ[Q¯x 5,000
19 Áõ_ GߣÁ¸US PhÝUS \µUS ÂØÓx 4,000
22 ö\õ¢u¨ £¯ÝUPõP \µUSPÒ GkzxU öPõshx 500
AÀ»x
(B) ¤ßÁ¸® |hÁiUøPPøÍ •u¼Ú® AÀ»x Á¸Áõ°Ú® GÚ ÁøP¨&
£kzuÄ®.
(i) \µUS ÂØ£øÚ Áõ°»õP¨ ö£ØÓx ` 75,000
(ii) Á[Q°hª¸¢x ö£ØÓU Phß ` 2,50,000
(iii) •u½kPÒ ÂØ£øÚ ö\´ux ` 1,20,000
(iv) PÈÄ ö£ØÓx ` 30,000
(v) ¦v¯ C¯¢vµ® {ÖÄÁuØPõÚ T¼ ö\¾zv¯x ` 14,000
(a) Enter the following transactions in the books of Ganesan and post them into
ledger.
2017 `
Oct. 1 Started business with cash 25,000
5 Deposited into bank 12,500
10 Purchased furniture and payment by cheque 2,000
15 Goods purchased for cash 5,000
19 Sold goods to Vasu on credit 4,000
22 Goods worth ` 500 taken for personal use.
OR
(b) Classify the following items into capital and revenue.
(i) Sale proceeds of goods ` 75,000
(ii) Loan borrowed from bank ` 2,50,000
(iii) Sale of investment ` 1,20,000
(iv) Commission received ` 30,000

(v) ` 14,000 wages paid in connection with the erection of new machinery.

A

15
43. (A) µõ÷áè GߣÁµx HkPμ¸¢x GkUP¨£mh RÌPõq® C¸¨¦PøÍU
öPõsk 31-3-2017 &B® |õÐUS›¯ C¸¨£õ´øÁz u¯õ›UPÄ®.
` `
ö£ÖuØS›¯ ©õØÖa^mk 13,000 Gk¨¦PÒ 7,000
Á[Q Pmhn® 750 £Ø£» PhÚõÎPÒ 17,100
ö\¾zxuØS›¯
12,000
£¯na ö\»ÄPÒ 350 ©õØÖa^mk
ö£ØÓz uÒУi 1,300 •uÀ 25,900
øP°¸¨¦ öµõUP® 1,000

AÀ»x
(B) RÌUPõq® \›UPmkuÀPÐUSz ÷uøÁ¯õÚ \›Pmk¨ £vÄPÒ uµÄ®.
(i) CÖv \µUQ¸¨¤ß ©v¨¦ ` 5,000
(ii) öPõk£h ÷Ási¯ \®£Í® ` 150
(iii) Põ¨¥k •ßTmi÷¯ ö\¾zv¯x ` 450
(iv) •ßTmi¨ ö£ØÓ PÈÄ ` 20,000
(v) •u½kPÒ «x Ti²ÒÍ Ámi ` 1,000
(a) Prepare the trial balance from the following balances of Rajesh as on 31st
March 2017.

` `
Bills receivable 13,000 Drawings 7,000
Bank charges 750 Sundry debtors 17,100
Conveyance charges 350 Bills payable 12,000
Discount received 1,300 Capital 25,900
Cash in hand 1,000
OR
(b) Pass adjusting entries for the following :
(i) The closing stock was valued at ` 5,000
(ii) Outstanding salaries ` 150
(iii) Insurance prepaid ` 450
(iv) ` 20,000 was received in advance for commission

(v) Accrued interest on investments is ` 1,000

A [ v¸¨¦P / Turn over

16
44. (A) ¤ßÁ¸® |hÁiUøPPøÍU öPõsk 2017 H¨µÀ ©õuzvØPõÚ \¢÷uõè
Bøh¯Pzvß öPõÒ•uÀ Hk ©ØÖ® ÂØ£øÚ Hk u¯õº ö\´P.
2017
H¨µÀ 1 Põg]¦µ®, ¤µ\õzvhª¸¢x PhÝUS \µUS Áõ[Q¯x
J¸ «mhº ` 450 Ãu® 100 «mhº ]ÀU xo
J¸ «mhº ` 180 Ãu® 75 «mhº öÁÀöÁm xo
H¨µÀ 10 ö\ßøÚ, CµzvÚzvØS PhÝUS \µUS ÂØÓx
J¸ «mhº ` 490 Ãu® 60 «mhº ]ÀU xo
J¸ «mhº ` 210 Ãu® 50 «mhº öÁÀöÁm xo
H¨µÀ 18 |õuß {ÖÁÚ® |®ªhª¸¢x PhÝUS Áõ[Q¯x
J¸ «mhº ` 510 Ãu® 100 «mhº ]ÀU xo
H¨µÀ 20 ©xøµ, 훵õ® xo¯Pzvhª¸¢x PhÝUS \µUS Áõ[Q¯x
Pmk JßÖ ` 730 Ãu® 50 PmkPÒ Põhõz xo
Pmk JßÖ ` 650 Ãu® 80 PmkPÒ Põ¼U÷Põ xo
H¨µÀ 24 P¹º, ÷©õPÛhª¸¢x öµõUPzvØS Áõ[Q¯x
\møhz xoPÒ ©v¨¦ ` 7,000
÷\ø»PÒ ©v¨¦ ` 25,000
AÀ»x
(B) öµõUPz uÒУiUS® ¯õ£õµz uÒУiUS® EÒÍ ÷ÁÖ£õkPøÍ
GÊxP.
(a) Prepare Purchase book and Sales book in the books of Santhosh Textiles
Ltd., from the following transactions given for April 2017.
2017
April 1 Purchased goods from Prasad, Kancheepuram on credit
100 meters silk @ ` 450 per meter
75 meters velvet @ ` 180 per meter
April 10 Sold goods to Rathinam, Chennai on credit
60 meters silk @ ` 490 per meter
50 meters velvet @ ` 210 per meter
April 18 Nathan & Sons purchased from us on credit
100 meters silk @ ` 510 per meter
April 20 Purchased goods from Hari Ram & Sons, Madurai on credit
50 rolls kada cloth @ ` 730 per roll
80 rolls calico cloth @ ` 650 per roll
April 24 Purchased from Mohan, Karur for cash
Shirting cloth @ ` 7,000
Sarees @ ` 25,000

OR
(b) Bring out the differences between cash discount and trade discount.

A

17
45. (A) RÌUPsh uPÁÀPμ¸¢x 2017 ©õºa 31 &B® |õÍßøÓ¯ Á[Qa \›Pmk®
£mi¯À u¯õº ö\´x Á[Q AÔUøP°ß£i¯õÚ C¸¨¤øÚU PshԯĮ.

(i) Á[Q°À øÁ¨¦ ö\´u Põ÷\õø» Á`¼zx ÁµÄ øÁUP¨£hõux
` 500

(ii) Âkzu Põ÷\õø» ö\¾zxøPUS CxÁøµ •ßÛø»¨ £kzu¨£hõux
` 1000

(iii) Á[Q¯õÀ ¤izu® ö\´¯¨£mh Ámi ` 100

(iv) {ø» AÔÄÖzu¼ß£i Á[Q ö\¾zv¯ ÁõhøP ` 200

(v) öµõUP Hmiß £i C¸¨¦ ` 300

AÀ»x

(B) C»USª ÷£õUSÁµzx {ÖÁÚ®, AU÷hõ£º 1, 2014 AßÖ ` 8,00,000 &US
PÚµP ÁõPÚ® JßøÓ Áõ[Q¯x. SøÓ¢x ö\À ©v¨¦ •øÓ°À Bsk&
÷uõÖ® 15% ÷u´©õÚ® }UP ÷Ásk®. 31 ©õºa 2017 &À AUPÚµP ÁõPÚ®
` 5,00,000 &US ÂØP¨£mhx. JÆöÁõ¸ Bsk® PnUSPÒ ©õºa 31 &À
•iUP¨ ö£ÖQßÓÚ. ÂØÓ ÁõPÚzvØPõÚ C»õ£® AÀ»x |mhzvøÚ
PnUQhÄ®.
(a) From the following information, prepare Bank reconciliation statement to
find out balance as per bank statement on 31st March 2017.

(i) Cheques deposited but not yet collected by the bank ` 500

(ii) Cheque issued but not yet presented for payment ` 1000

(iii) Bank interest charged ` 100

(iv) Rent paid by Bank as per standing instruction ` 200

(v) Cash book balance ` 300

OR

(b) On 1st October 2014, a truck was purchased for ` 8,00,000 by Laxmi Transports
Ltd. Depreciation was provided @ 15% p.a under diminishing balance method.
On 31st March 2017, the above truck was sold for ` 5,00,000. Accounts are
closed on 31st March every year. Find out the profit or loss made on the sale

of the truck.

A [ v¸¨¦P / Turn over

18

46. (A) ¤ßÁ¸® ¤øÇPÒ C¸¨£õ´Ä u¯õ›UP¨£mh ¤ß PshÔ¯¨£mhÚ.
AÚõ©zxU PnUS C¸¨£uõPU P¸v ¤øÇ v¸zuU SÔ¨÷£mk¨
£vÄPøÍ u¸P.

(i) öPõÒ•uÀ Hmiß ö©õzu® ` 100 SøÓÁõPU Tmh¨£mkÒÍx.

(ii) öµõUP Hmiß £ØÖ¨£UP® EÒÍ uÒУi¨ £zv°ß TmkzöuõøP
` 575 ÷£÷µmiÀ Gkzx GÊu¨£hÂÀø».

(iii) ÂØ£øÚ Hmiß J¸ £UPzvß TmkzöuõøP ` 5,975 Akzu £UPzvÀ
•ß Gkzx GÊx® ÷£õx ` 5,795 GÚ GÊu¨£mkÒÍx.

(iv) \®£Í® ` 1,800 ÷£÷µmiÀ ` 18,000 GÚ GkzöuÊu¨£mkÒÍx.

(v) •Q»Ûhª¸¢x PhÝUS ` 150 &US \µUS Áõ[Q¯x •Q»ß PnUQÀ
` 1,500 GÚ GkzöuÊu¨£mkÒÍx.

AÀ»x

(B) £À÷ÁÖ ÁøP¯õÚ PnUQ¯À ö©ßö£õ¸ÒPøÍ ÂÍUSP.

(a) The following errors were located after the preparation of the trial balance.
Assume that there exists a suspense account. Pass journal entries to rectify
them.

(i) The total of purchase book was undercast by ` 100.

(ii) The total of the discount column on the debit side of cash book ` 575
was not posted.

(iii) The total of one page of the sales book for ` 5,975 was carried forward to
the next page as ` 5,795.

(iv) Salaries ` 1,800 was posted as ` 18,000.

(v) Purchase of goods on credit from Mukilan for ` 150 has been posted to
his account as ` 1,500.

OR

(b) Explain the various types of accounting software.

A

19
47. (A) Cµõ©¼[P® GߣÁ›ß 2017 áüø» ©õuzvØPõÚ ¤ßÁ¸® |hÁiUøP&
Pμ¸¢x uÛ¨£zv öµõUP Hmøhz u¯õ›UPÄ®.
`
2017 áüø» øP öµõUP®
1 32,000
5 RºzuÚõÂhª¸¢x öµõUP® ö£ØÓx 5,000
6 Pmk©a ö\»ÄUPõP £n® öPõkzux 300
7 öµõUPU öPõÒ•uÀ 12,400
8 öµõUPzvØS \µUS ÂØÓx 2,600
10 ÷©»õ͸US \®£Í® öµõUP©õPz uµ¨£mhx 7,000
11 £õ»õ GߣÁ¸US öµõUP® öPõkzux 3,000
12 ÷£õì GߣÁ›hª¸¢x PhÝUS öPõÒ•uÀ
ö\´ux 2,500
24 £n® øÁ¨¦ C¯¢vµzvß ‰»® Á[QUS 4,000
ö\¾zv¯ öµõUP®
27 Á[Q°¼¸¢x £n® Gkzux 2,000
31 A¾Á»P ÁõhøP öµõUP©õPa ö\¾zv¯x 6,000
AÀ»x
(B) SÔ¨÷£miøÚ ÷£÷µmkhß ÷ÁÖ£kzxP.
(a) Enter the following transactions in a single column cash book of Ramalingam
for month of July, 2017.
`
2017 July 1 Cash in hand 32,000
5 Cash received from Keerthana 5,000
6 Paid packing charges in cash 300
7 Cash purchases 12,400
8 Sold goods for cash 2,600
10 Paid salary to manager in cash 7,000
11 Paid to Bala by cash 3,000
12 Purchased goods from Bose on credit 2,500
24 Cash deposited into Bank through CDM 4,000
27 Withdrew cash from Bank 2,000
31 Paid office rent in cash 6,000
OR
(b) Distinguish between Journal and Ledger.

-o0o-

A [ v¸¨¦P / Turn over