TN 11th Question Paper 2024 Accountancy

TN PUBLIC EXAM

QUESTION
PAPER
2024

No. of Printed Pages : 24
£vÄ Gs
A Register Number

!7657IstYearAccountancy! 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 |õßS ©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

2
1. CÖva \µUQ¸¨¦ Gߣx Kº __________.
(A) PØ£øÚa ö\õzx (B) {ø»¯õÚ ö\õzx
(C) ¦»ÚõPõa ö\õzx (D) |h¨¦a ö\õzx
Closing stock is an item of __________.
(a) Fictitious Asset (b) Fixed Asset
(c) Intangible Asset (d) Current Asset

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

3. £ØÖ ©ØÖ® ÁµÄ CÚ[PøÍ SÔ¨÷£mi¼¸¢x ÷£÷µmkU PnUSPÐUS
©õØÓ® ö\´Áx __________ GÚ AøÇUP¨£kQÓx.
(A) SÔ¨÷£miÀ £vuÀ (B) TmkuÀ
(C) C¸¨¦U PmkuÀ (D) GkzöuÊxuÀ
The process of transferring the debit and credit items from Journal to Ledger accounts is
called :
(a) Journalising (b) Casting
(c) Balancing (d) Posting

4. v¸zv¯ø©UP¨£mh PnUQ¯À ö©ßö£õ¸Ò __________ &US HØÓøÁ.
(A) ö£›¯, |kzuµ ÁoP®
(B) ö£›¯, uÛzußø©¯õÚ ÁoP®
(C) ]Ô¯, £õµ®£›¯ ÁoP®
(D) ÷©÷» TÔ¯ GxÄ® CÀø»
Customised accounting software is suitable for :
(a) Large, Medium Business
(b) Large, Typical Business
(c) Small Conventional Business
(d) None of the above

A

3
5. C¸¨£õ´Ä RÌUPsh G¢u PnUSPøÍ EÒÍhUQ C¸US® ?
(A) ö£¯µÍÄ PnUSPÒ ©mk® (B) BÒ\õº PnUSPÒ ©mk®
(C) AøÚzx PnUSPЮ (D) ö\õzxU PnUSPÒ ©mk®
The Trial Balance contains the balances of :

(a) Only Nominal accounts (b) Only Personal accounts

(c) All accounts (d) Only Real accounts

6. RÌUPshÁØÖÒ Gx \›¯õP¨ ö£õ¸¢xQÓx ?
(A) ÁõµõUPhß - PhÜ¢÷uõº
(B) ÷u´©õÚ® - ¯õ£õµU PnUS
(C) C¢v¯ Á¸©õÚ Á›a \mh® - 1961

(D) CÖv \µUQ¸¨¦ - C»õ£ |mhU PnUS
Which one of the following is correctly matched ?

(a) Bad debt - Creditor

(b) Depreciation - Trading Account

(c) Indian Income Tax Act - 1961

(d) Closing Stock - Profit and Loss Account

7. J¸ SÔ¨¤mh Põ»zvØS, ¦»ÚõPõu ö\õzxUPÎß AhUP Âø»ø¯ JxURk
ö\´Áx __________ GßÖ AøÇUP¨£kQÓx.
(A) C»õ£ |mhU P/S (B) ÷£õUöPÊxuÀ
(C) ÷u´©õÚ JxUS (D) Bsk CÖv°À ÷u´©õÚ®
The process of allocating the cost of an intangible asset over a period of time is called
__________.

(a) Profit and Loss account (b) Amortisation

(c) Provision for depreciation (d) Annual depreciation

A [ v¸¨¦P / Turn over

4
8. Áõµõ I¯UPhß JxUS PnUS HØPÚ÷Á CÀø»ö¯ÛÀ, E¸ÁõUP¨£mh
I¯UPhß JxUS :
(A) ÁõµõUPhß PnUQÀ ÁµÄ øÁUP ÷Ásk®
(B) ÁõµõUPhß PnUQÀ £ØÖ øÁUP ÷Ásk®
(C) C»õ£ |mhU PnUQÀ £ØÖ øÁUP ÷Ásk®
(D) £Ø£» PhÚõÎPÒ PnUQÀ £ØÖ øÁUP ÷Ásk®
If there is no existing provision for doubtful debts, provision created for doubtful debts is
__________.
(a) Credited to Bad debts account
(b) Debited to Bad debts account
(c) Debited to Profit and Loss account
(d) Debited to Sundry debtors account

9. Á[Q AÔUøP Gߣx :
(A) Á[Q ¦zuPzvÀ ÁõiUøP¯õͺ PnUQß |PÀ
(B) öµõUP Hmiß öµõUP¨ £zv°ß |PÀ
(C) ÁoPzuõÀ ÂkUP¨£mh Põ÷\õø»°ß |PÀ
(D) öµõUP Hmiß Á[Q¨ £zv°ß |PÀ
A bank statement is a copy of :
(a) A customer’s account in the Bank’s book
(b) Cash column of the Cash book
(c) Cheques issued by the business
(d) Bank column of the Cash book

10. GAAP Gߣx :
(A) ö£õxÁõP HØÖUöPõÒͨ£mh PnUQ¯À ÷Põm£õkPÒ
(B) ö£õxÁõP HØÖUöPõÒͨ£mh PnUQ¯À ÁÈ•øÓPÒ
(C) ö£õxÁõP HØÖUöPõÒͨ£mh PnUQ¯À öPõÒøPPÒ
(D) CÁØÖÒ HxªÀø»
GAAPs are :
(a) Generally Accepted Accounting Principles
(b) Generally Accepted Accounting Provisions
(c) Generally Accepted Accounting Policies
(d) None of these

A

5
11. ÷u´©õÚ® GuÚõÀ HØ£kQÓx ?
(A) £¯ß£õk (B) ÁÇUöPõÈÄ
(C) Põ»¨÷£õUS (D) (A), (B) ©ØÖ® (C)
Depreciation is caused by :
(a) Usage (b) Obsolescence
(c) Lapse of time (d) (a), (b) and (c)

12. ¯õ£õµ ©ØÖ® C»õ£ |mhU PnUS __________ &Cß C¯À¤øÚ Eøh¯x.
(A) BÒ\õº PnUS
(B) ö£¯µÍÄU PnUS
(C) ¤µv{vzxÁ BÒ\õº PnUS
(D) ö\õzxU PnUS
Trading and Profit and Loss account is a __________ in nature.
(a) Personal account
(b) Nominal account
(c) Representative Personal account
(d) Real account

13. PnUQ¯À \©ß£õmiߣi \›¯õP CÀ»õux :
(A) ö£õÖ¨¦PÒ = ö\õzxUPÒ + •uÀ
(B) ö\õzxUPÒ = ö£õÖ¨¦PÒ + •uÀ
(C) •uÀ = ö\õzxUPÒ − ö£õÖ¨¦PÒ
(D) ö\õzxUPÒ = •uÀ + ö£õÖ¨¦PÒ
The incorrect accounting equation is :

(a) Liabilities = Assets + Capital

(b) Assets = Liabilities + Capital

(c) Capital = Assets − Liabilities

(d) Assets = Capital + Liabilities

A [ v¸¨¦P / Turn over

6
14. C¸¨£õ´Âß ÷ÁÖ£õk Gkzxa ö\À»¨£kÁx :
(A) AÚõ©zxU PnUQØS (B) •uÀ PnUQØS
(C) C»õ£ |mhU PnUQØS (D) ¯õ£õµU PnUQØS
The difference in Trial Balance is taken to :
(a) The Suspense account (b) The Capital account
(c) The Profit and Loss account (d) The Trading account

15. {vz uPÁÀPÎß AP¨£¯Úõ͵õPU P¸u¨£k£Áº ¯õº ?
(A) ÁõiUøP¯õͺ (B) PhÜ¢÷uõº
(C) Aµ_ (D) £o¯õͺ
Who is considered to be the internal user of the financial information ?
(a) Customer (b) Creditor
(c) Government (d) Employee

16. Á[Qa \›Pmk® £mi¯À u¯õ›UP¨£kÁx :
(A) ÁoPzvß PhÚõÎPÍõÀ (B) Á[Q¯µõÀ
(C) ÁoPzvß PhÜ¢÷uõµõÀ (D) ÁoPzuõÀ
A Bank Reconciliation statement is prepared by :
(a) Debtors to the business (b) Bank
(c) Creditors to the business (d) Business

17. C¸¨¦{ø»U SÔ¨¦ ÁoPzvß __________ Põs¤UQÓx.
(A) ÂØ£øÚø¯ (B) C»õ£zvøÚ
(C) öPõÒ•uø» (D) {v {ø»°øÚ
Balance Sheet shows the __________ of the business.
(a) Sales (b) Profitability
(c) Purchases (d) Financial Position

A

7
18. ÷u´©õÚ ÂQu©õÚx \©©õP C¸US®÷£õx, ÷|ºU÷Põk •øÓ¨£i EÒÍ
÷u´©õÚz öuõøP ©ØÖ® SøÓ¢x ö\À C¸¨¦ •øÓ²hß J¨¤k® ÷£õx :
(A) •u»õsiÀ \©©õPÄ®, BÚõÀ ¤ßÁ¸® BskPÎÀ SøÓÁõPÄ®
C¸US®.
(B) GÀ»õ BskPξ® \©©õP C¸US®.
(C) •u»õsiÀ SøÓÁõPÄ®, BÚõÀ ¤ßÁ¸® BskPÎÀ \©©õPÄ®
C¸US®.
(D) •u»õsiÀ \©©õPÄ®, BÚõÀ ¤ßÁ¸® BskPÎÀ AvP©õPÄ®
C¸US®.
If the rate of depreciation is same, then the amount of depreciation under Straight Line
method vis-a-vis Written Down Value method will be :
(a) Equal in the first year but lower in subsequent years
(b) Equal in all years
(c) Lower in the first year but equal in subsequent years
(d) Equal in the first year but higher in subsequent years

19. ÂØ£øÚ HmiÀ £vÄ ö\´ÁuØS¨ £¯ß£k® Ai¨£øh BÁn® :
(A) Chõ¨¦ (B) £ØÖU SÔ¨¦
(C) öµõUP Cµ^x (D) ÁµÄU SÔ¨¦
The source document or voucher used for recording entries in Sales Book is :
(a) Invoice (b) Debit note
(c) Cash receipt (d) Credit note

20. ]Ô¯ ö\»ÂÚ[Pøͨ £v²® Hk :
(A) ö\¾zuØS›¯ ©õØÖa^mk Hk
(B) öµõUP Hk
(C) ]À»øÓ öµõUP Hk
(D) öPõÒ•uÀ Hk
Small payments are recorded in a book called :
(a) Bills Payable book
(b) Cash book
(c) Petty Cash book
(d) Purchases book

A [ v¸¨¦P / Turn over

8

£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¯ø» Áøµ¯ÖUPÄ®.
Define Accounting.

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

23. C¸¨£õ´Ä u¯õ›US® •øÓPÒ ¯õøÁ ?
What are the methods of preparation of Trial Balance ?

24. £¯ß w¸® ö\õzxUPÒ GßÓõÀ GßÚ ?
What are wasting assets ?

25. ©v÷¯õmkU SÔ•øÓ GßÓõÀ GßÚ ?
What are mnemonic codes ?

26. R÷Ç öPõkUP¨£mkÒÍ PnUSPÎß C¸¨¦PøÍU PshÔ¢x, AøÁ
C¸¨£õ´ÂÀ £ØÖ¨£zv°À Ch® ö£Ö©õ AÀ»x ÁµÄ £zv°À Ch® ö£Ö©õ
GÚU PõmkP.
(i) £Ø£» PhÜ¢÷uõº
(ii) AøÓP»ß
(iii) uÒУi AÎzux
(iv) Á[Q ÷©ÀÁøµ¨£ØÖ
State whether the balance of each of the following accounts should be placed in the debit or
the credit column of the Trial Balance.
(i) Sundry Creditors
(ii) Furniture
(iii) Discount Allowed
(iv) Bank Overdraft

A

9
27. C¸¨£õ´Ä u¯õ›US® •ß RÌUPsh ¤øÇPÒ PshÔ¯¨£mhÚ. AÁØøÓz
v¸zuÄ®.

(i) öPõÒ•uÀ v¸¨£ HmiÀ ` 500 SøÓÁõPU Tmh¨£mkÒÍx.

(ii) öPõÒ•uÀ v¸¨£ HmiÀ ` 600 AvP©õPU Tmh¨£mkÒÍx.

(iii) ÂØ£øÚz v¸¨£ HmiÀ ` 700 SøÓÁõPU Tmh¨£mkÒÍx.

(iv) ÂØ£øÚz v¸¨£ HmiÀ ` 800 AvP©õPU Tmh¨£mkÒÍx.

The following errors were detected before preparation of Trial Balance. Rectify them.

(i) Purchases returns book is undercast by ` 500.

(ii) Purchase returns book is overcast by ` 600.

(iii) Sales returns book is undercast by ` 700.

(iv) Sales returns book is overcast by ` 800.

28. RÌUPsh ÂÁµ[Pμ¸¢x \µUS ÂØ£øÚUPõÚ AhUPzvøÚU PnUQhÄ®.

ÂÁµ® öuõøP ` ÂÁµ® öuõøP `
öuõhUPa \µUQ¸¨¦ 10,000 ©øÓ•Pa ö\»ÄPÒ 5,000

öPõÒ•uÀ 80,000 CÖv \µUQ¸¨¦ 15,000

÷|µia ö\»ÄPÒ 7,000

Compute the cost of goods sold from the following information.

Particulars ` Particulars `
Opening Stock 10,000 Indirect Expenses 5,000
Purchases 80,000 Closing Stock 15,000
Direct Expenses 7,000

A [ v¸¨¦P / Turn over

10
29. ©õØÖa^mk ö\¾zuØS›¯ |õøÍU PnUQkP.

©õØÖa^mk |õÒ uÁønU Põ»® \¾øP |õmPÒ ö\¾zuØS›¯ |õÒ
áüø» 12 1 ©õu® 3 ?

AU÷hõ£º 1 30 |õmPÒ 3 ?

Calculate the Due date for bill.

Date of Bill Period of Bill Days of grace Due date
12 th July 1 Month 3 ?
1 st October 30 days 3 ?

30. Bskz öuõøP Põµoø¯ PnUQh £¯ß£kzx® `zvµ® ¯õx ?
Which formula is used to compute Annuity Factor ?

£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. PnU÷PkPÒ £µõ©›¨¤ØS®, PnUQ¯¾US® Cøh÷¯¯õÚ ÷ÁÖ£õkPÒ
¯õøÁ ? (GøÁ÷¯Ý® 3)
State the differences between book-keeping and accounting (any 3).

32. ¤ßÁ¸ÁÚÁØøÓ BÒ\õº PnUS, ö\õzxU PnUS ©ØÖ® ö£¯µÍÄU PnUS
GßÖ ÁøP¨£kzxP.
(A) Á[Q (B) öPõÒ•uÀ
(C) PÂuõ (D) ÂØ£øÚ
(E) uÒУi¨ ö£ØÓx (F) öPõk£h ÷Ási¯ T¼
Classify the following into Personal, Real, Nominal accounts.
(a) Bank (b) Purchases
(c) Kavitha (d) Sales
(e) Commission Received (f) Outstanding wages

A

11
33. ÷£÷µmkU PnUQß C¸¨¦ Pmku¼ß ÁÈ•øÓPÒ GøÁ÷¯Ý® ‰ßÔøÚ
ÂÍUSP.
Explain any three procedures for balancing a ledger account.

34. RÌUPsh |hÁiUøPPÐUS SÔ¨÷£mk¨ £vÄ u¢x, ÷£÷µmkU PnUQÀ Gkzx
GÊuÄ®.

µõ® GߣÁº ÷© 20, 2018 AßÖ \®£Í® öPõkzux ` 15,000, ªß Pmhn®
ö\¾zv¯x ` 8,000 ©ØÖ® T¼ öPõkzux ` 2,000.
Journalise the following transactions and post them to ledger.

On May 20, 2018, Ram paid Salaries ` 15,000, Electricity charges ` 8,000 and Wages ` 2,000.

35. ¤ßÁ¸® C¸¨¦PøÍU öPõsk C¸¨£õ´Ä u¯õ›UPÄ®.

ÂÁµ® öuõøP ` ÂÁµ® öuõøP `
Á[QUPhß 1,00,000 öPõÒ•uÀ 90,000

ö\¾zuØS›¯ ©õØÖa^mk 50,000 ÂØ£øÚ 1,50,000

\µUQ¸¨¦ 35,000 PhÚõÎPÒ 2,00,000

•uÀ 1,25,000 Á[Q 1,00,000

Prepare the Trial Balance from the following information.

Name of the account ` Name of the account `
Bank Loan 1,00,000 Purchases 90,000
Bills Payable 50,000 Sales 1,50,000
Stock 35,000 Debtors 2,00,000
Capital 1,25,000 Bank 1,00,000

36. ÷u´©õÚ® }UP ÷Ási¯uß ÷|õUP[PÒ ¯õøÁ ?
What are the objectives of providing Depreciation ?

A [ v¸¨¦P / Turn over

12
37. ¤ßÁ¸® |hÁiUøPPøÍ SnõÀ GߣÁ›ß uÛ¨£zv öµõUP HmiÀ £vÄ
ö\´P.
2017 `

áÚÁ› 1 øP C¸¨¦ öµõUP® 11,200

5 Cµ÷©è GߣÁ›hª¸¢x ö£ØÓx 300

7 ÁõhøP ö\¾zv¯x 30

8 öµõUPzvØS \µUSPøÍ ÂØÓx 300

10 ÷©õPÝUS ö\¾zv¯x 700

27 AøÓP»ß öµõUPzvØS Áõ[Q¯x 200

31 \®£Í® öPõkzux 100
Enter the following transactions in a simple cash book of Kunal.
2017 `
Jan. 1 Cash in Hand 11,200
5 Received from Ramesh 300
7 Paid Rent 30
8 Sold goods for cash 300
10 Paid Mohan 700
27 Purchased furniture for cash 200
31 Paid Salaries 100

38. RÌUPõq® ÂÁµ[PøÍU öPõsk ø\©ß {ÖÁÚzvß 2018 ©õºa 31 &®
|õÐUS›¯ Á[Qa \›UPmk® £mi¯ø» u¯õ›UPÄ®.
(i) Á[Q AÔUøP°ß£i £ØÔ¸¨¦ ` 2,500
(ii) ö\¾zv¯ Põ÷\õø» CßÝ® Á`¼zx ÁµÄ øÁUP¨£hÂÀø» ` 10,000
(iii) Cøn¯ Á[Q ‰»® ö\¾zv¯ öuõøP ` 2,000 öµõUP HmiÀ £v¯¨£h&
ÂÀø»
From the following particulars of Simon Traders, prepare a Bank Reconciliation statement as
on 31st March, 2018.
(i) Debit balance as per Bank statement ` 2,500.
(ii) Cheques deposited amounting to ` 10,000 not yet credited by bank.
(iii) Payment through net banking for ` 2,000 omitted in the Cash book.

A

13
39. ¤ßÁ¸® |hÁiUøPPøÍ GÊxö£õ¸Ò ¯õ£õµ® ö\´²® Cµõ® {ÖÁÚzvß
ÂØ£øÚ HmiÀ £vÄ ö\´P.

2017

áÚÁ› 1 Aߦ & ÷Põ PhÝUS ÂØÓx Ÿ® JßÖ ` 150 Ãu® 20 Ÿ®PÒ
öÁÒøÍzuõÒ.

áÚÁ› 2 öáPwè {ÖÁÚzvØS J¸ háß ` 360 Ãu® 6 háßPÒ GÊx÷PõÀ
PhÝUS ÂØÓx.

áÚÁ› 10 £øǯ ö\´vzuõøÍ öµõUPzvØS ÂØÓx ` 620.

áÚÁ› 15 CÍ[÷Põ & ÷PõÂØS PhÝUS ÂØÓx JßÖ ` 170 Ãu®
10 K¯ AmøhPÒ.

áÚÁ› 20 PÛ ÂØ£øÚ¯PzvØS JßÖ ` 1,520 Ãu® 4 GÊx ÷©ø\PøÍ
öµõUPzvØS ÂØÓx.

From the following transactions write up the Sales Day Book of M/s. Ram and Co., a
Stationery Merchant.

2017

Jan. 1 Sold to Anbu & Co., on credit 20 reams of white paper @ ` 150 per ream.

Jan. 2 Sold to Jagadish Sons on credit 6 dozen pens @ ` 360 per dozen.

Jan. 10 Sold old newspapers for cash @ ` 620.

Jan. 15 Sold on Credit to M/s. Elango & Co., 10 drawing boards @ ` 170 per piece.

Jan. 20 Sold to Kani & Co., 4 writing tables at ` 1,520 per table for cash.

40. ÁõµõUPhß GßÓõÀ GßÚ ? AuØPõÚ \›UPmk¨ £vÄPÒ u¸P.

What is Bad debts ? Give the Adjusting Entry for it.

A [ v¸¨¦P / Turn over

14

£Sv & IV / PART - IV
SÔ¨¦ : AøÚzx ÂÚõUPÐUS® Âøh¯ÎUPÄ®. 7x5=35
Note : Answer all the questions.
41. (A) ÁõPÚ Ev› £õP[PÒ ÂØ£øÚ ö\´²® \]S©õ›ß HkPÎÀ ¤ßÁ¸®
|hÁiUøPPÐUS SÔ¨÷£mk £vÄ u¸P.
2017 `

AU÷hõ£º 1 ¯õ£õµ® öuõh[SÁuØPõP Cmh \µUQß
©v¨¦ 40,000

3 ÁoPzvÀ Cmh öµõUPzvß ©v¨¦ 60,000

4 A¸Îhª¸¢x PhÝUS Áõ[Q¯
\µUQß ©v¨¦ 70,000

6 A¸ÎØS v¸¨¤¯ \µUQß ©v¨¦ 10,000

10 A¸Îß PnUQÀ ö\¾zv¯ öuõøP 60,000

15 \¢u¸US PhÝUS ÂØÓ \µUQß ©v¨¦ 30,000

18 \¢uº v¸¨¤ Aݨ¤¯ \µUQß ©v¨¦ 6,000

20 \¢u›hª¸¢x öµõUP® ` 23,000 ö£ØÖU
öPõsk AÁµx PnUS •iUP¨£mhx
25 ªßÚq £›ÁºzuøÚ ‰»® \®£Í®
ÁÇ[Q¯x 2,000

30 \]S©õº u©x ö\õ¢u £¯ß£õmiØPõP
GkzxU öPõsh \µUQß ©v¨¦ 10,000

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

15
(a) Pass Journal entries in the books of Sasikumar who is dealing in automobiles.

2017 `

Oct. 1 Commenced business with goods 40,000

3 Cash introduced in the business 60,000

4 Purchased goods from Arul on Credit 70,000

6 Returned goods to Arul 10,000

10 Paid cash to Arul’s account 60,000

15 Sold goods to Chandar on credit 30,000

18 Chandar returned goods worth 6,000

20 Received cash from Chandar in full settlement 23,000

25 Paid Salaries through ECS 2,000

30 Sasikumar took for personal use goods worth 10,000

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

A [ v¸¨¦P / Turn over

16
42. (A) |õPµõáß GߣÁ›ß HkPμ¸¢x GkUP¨£mh 2016, ©õºa 31 &B®
|õøͯ C¸¨¦PÒ R÷Ç uµ¨£mkÒÍÚ.

ÂÁµ® ` ÂÁµ® `
öPõÒ•uÀ 10,000 ÂØ£øÚ 15,100

T¼ 600 ö£ØÓ PÈÄ 1,900

EÒ HØÔaö\À ö\»Ä 750 ÁõhøP ö£ØÓx 600

ÂÍ®£µ® 500 PhÜ¢÷uõº 2,400

öÁÎz yUSU T¼ 400 •uÀ 5,000

öµõUP® 1,200

C¯¢vµ® 8,000

PhÚõÎPÒ 2,250

ö£ÖuØS›¯ ©õØÖa^mk 300

\µUQ¸¨¦ (1-1-2016) 1,000

25,000 25,000

2016, ©õºa 31 &B® |õ÷Íõk •iÁøh²® BsiØS›¯ ¯õ£õµ C»õ£
|mhU PnUøP²® A¢|õøͯ C¸¨¦{ø»U SÔ¨ø£²® u¯õº ö\´¯Ä®.
\›PmkuÀPÒ :
(i) •ß Tmi¨ ö£ØÓ PÈÄ ` 400
(ii) •ß Tmia ö\¾zv¯ ÂÍ®£µ® ` 150
(iii) öPõk£h ÷Ási¯ T¼ ` 200
(iv) 31.03.2016 AßÖ CÖva \µUQ¸¨¦ ` 2,100

AÀ»x
(B) RÌPshÁØøÓ •u¼Ú® AÀ»x Á¸Áõ°Ú® GÚ ÁøP¨£kzuÄ®.
(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

A

17
(a) Given below are the balances extracted from the books of Nagarajan as on 31st March,
2016.

Particulars ` Particulars `
Purchases 10,000 Sales 15,100
Wages 600 Commission received 1,900
Freight inwards 750 Rent received 600
Advertisement 500 Creditors 2,400
Carriage outwards 400 Capital 5,000
Cash 1,200
Machinery 8,000
Debtors 2,250
Bills Receivable 300
Stock 1 st Jan. 2016 1,000
25,000 25,000
Prepare the Trading and Profit and Loss account for the year ended 31st March, 2016
and the Balance sheet as on that date after adjusting the following :
(i) Commission received in advance ` 400
(ii) Advertisement paid in advance ` 150
(iii) Wages outstanding ` 200
(iv) Closing stock as on 31.03.2016, ` 2,100
OR
(b) Classify 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 Machinery purchased in second hand ` 3,000
(v) Rent paid for the factory ` 12,000

43. (A) Cµõ®÷Põ Bøh {ÖÁÚ® H¨µÀ 1, 2014 AßÖ ` 2,00,000 ©v¨¦ÒÍ Kº
C¯¢vµzøu {»õ {ÖÁÚzvhª¸¢x PhÝUS Áõ[Q¯x. AuØS {ÖÄøPa
ö\»ÁõP ` 10,000 ö\»ÁÈzux. SøÓ¢x ö\À ©v¨¦ •øÓ°À BskUS
10% ÷u´©õÚ® }UP¨£mhx. •uÀ ‰ßÖ BskPÐUS C¯¢vµU PnUS
©ØÖ® ÷u´©õÚU PnUQøÚ u¯õ›UPÄ®. PnUSPÒ JÆöÁõ¸ Bsk®
©õºa 31 &À •iUP¨ ö£ÖQßÓÚ.
AÀ»x
(B) PoÛ©¯U PnUQ¯À •øÓ°ß SøÓ£õkPÒ GøÁ÷¯Ý® I¢vøÚU
SÔ¨¤kP.
A [ v¸¨¦P / Turn over

18
(a) M/s. Ramco Textile Mills purchased Machinery on 1st April 2014 for ` 2,00,000 on
credit from M/s. Nila & Co. and spent ` 10,000 on its installation. Depreciation is
provided at 10% per annum on the written down value method. Prepare Machinery
account and Depreciation account for the first three years. Books are closed on
31st March every year.

OR

(b) Mention any five limitations of computerised accounting system.

44. (A) ¤ßÁ¸® |hÁiUøPPøÍ ÷|µi¯õP¨ ÷£÷µmiÀ Gkzx GÊuÄ®.
2017

áüß 1 µõáõ öµõUPzxhß öuõÈÀ öuõh[Q¯x ` 50,000
6 öµõUPzvØS \µUS ÂØÓx ` 8,000
8 ÷u GߣÁ¸US PhÝUS \µUS ÂØÓx ` 9,000
15 öµõUP® öPõkzx \µUS Áõ[Q¯x ` 4,000
20 \õ¢v GߣÁ›h® PhÝUS \µUS Áõ[Q¯x ` 5,000.
AÀ»x
(B) ¤ßÁ¸® ¤øÇPÒ C¸¨£õ´Ä u¯õ›zu ¤ß PshÔ¯¨£mhÚ. AÚõ©zxU
PnUS C¸¨£uõPU P¸v ¤øÇPøÍz v¸zu® ö\´¯Ä®.
(i) A¸qUS ` 152 &US PhÝUS \µUS ÂØÓx A¸oß PnUQÀ ` 125
GÚ GÊu¨£mkÒÍx.
(ii) »m_ª°h® PhÝUS ` 550 &US \µUS öPõÒ•uÀ ö\´ux, AÁµx
PnUQÀ ` 505 GÚ ÁµÄ øÁUP¨£mkÒÍx.
(iii) A¤¹£õÂhª¸¢x PhÝUS ` 404 &US AøÓP»ß Áõ[Q¯x,
AøÓP»ß PnUQÀ ` 440 GÚ £ØÖ øÁUP¨£mhx.
(iv) ` 200 öµõUPzvØS C¯¢vµ® Áõ[Q¯x, ÷£÷µmiÀ C¯¢vµU PnUQÀ
Gkzx GÊu¨£hÂÀø».
(v) öPõÒ•uÀ Hmiß TmkzöuõøP ` 89 •ß Gkzx GÊx® ÷£õx ` 98
GÚ GÊu¨£mkÒÍx.

A

19
(a) Show the direct Ledger postings for the following transactions.
2017
June 1 Raja commenced business with cash ` 50,000
6 Sold goods for cash ` 8,000
8 Sold goods to Devi on credit ` 9,000
15 Goods purchased for Cash ` 4,000
20 Goods purchased from Shanthi on credit ` 5,000
OR
(b) The following errors were located after the preparation of the Trial Balance. Assume
that there exists a Suspense account. Rectify them.
(i) Sale of goods on credit to Arun for ` 152 posted to his account as ` 125.
(ii) Bought goods from Lakshmi on credit for ` 550, credited to her account as ` 505.
(iii) Purchase of furniture from Abirupa for ` 404 on credit was debited to Furniture
account as ` 440.
(iv) Purchased machinery for cash ` 200 was not posted to Machinery account.
(v) The total of Purchases book ` 89 was carried forward as ` 98.

45. (A) ¤ßÁ¸® £µ[PøÍU öPõsk |õ»¢uõ ¦zuPU Pøh°ß xøn HkPøÍz
u¯õº ö\´¯Ä®.
2017
i\®£º 1 E©õ÷u°hª¸¢x PhÝUS Áõ[Q¯x
JßÖ ` 80 Ãu® 100 ÁoP¨ ¦Òΰ¯À ¦zuP[PÒ
JßÖ ` 150 Ãu® 100 PnUS¨£v¯À ¦zuP[PÒ
i\®£º 7 ÿ ÷u & ÷Põ &ÂØS PhÝUS ÂØÓx
JßÖ ` 90 Ãu® 240 ÁoP¨ ¦Òΰ¯À ¦zuP[PÒ
JßÖ ` 170 Ãu® 250 PnUS¨£v¯À ¦zuP[PÒ
i\®£º 10 _£õ & ÷Põ &Âhª¸¢x Áõ[Q¯x
JßÖ ` 80 Ãu® 40 ö£õ¸Íõuõµ¨ ¦zuP[PÒ
PÈUP : ¯õ£õµz uÒУi 15%
i\®£º 15 ÷\u©øh¢v¸¢u 10 PnUS¨£v¯À ¦zuP[PÒ
E©õ÷u°h® v¸¨£¨£mhx. CuØS £n®
ö£Ó¨£hÂÀø».
i\®£º 18 S¨uõ ¤µuºêØS PhÝUS ÂØÓx
JßÖ ` 95 Ãu® 200 ö£õ¸Íõuõµ¨ ¦zuP[PÒ
i\®£º 26 _£õ & ÷Põ&ÂØS 6 ö£õ¸Íõuõµ¨ ¦zuP[PÒ v¸¨¤
Aݨ£¨£mhÚ.
AÀ»x
A [ v¸¨¦P / Turn over

20
(B) ¤ßÁ¸® |hÁiUøPPøÍU öPõsk xøµµõä GߣÁ›ß •¨£zv öµõUP
Hmøhz u¯õ›UPÄ®.
2017 `

©õºa 1 öµõUP C¸¨¦ 12,000

Á[Q C¸¨¦ 15,000

2 öµõUP® Á[Q°À ö\¾zv¯x 11,000

3 \µUS ÂØÓx ` 18,500. £õv öµõUP©õPÄ®,
£õv Põ÷\õø»¯õPÄ® ö£Ó¨£mk, AUPõ÷\õø»
EhÚi¯õP Á[Q°À ö\¾zu¨£mhx.
4 ö᯵õä GߣÁ¸US PhÝUS ÂØÓx 7,000

8 ö᯵õä Põ÷\õø» Aݨ¤ uÚx PnUS
•ÊÁøu²® wºzxU öPõshx 6,900

12 ö᯵õâhª¸¢x ö£ØÓ Põ÷\õø» Á[Q°À
ö\¾zu¨£mhx
14 CU£õÀ GߣÁ›hª¸¢x \µUSPÒ Áõ[Q
AÁ¸US EhÚi¯õP Põ÷\õø» ÂkUP¨£mhx 8,500

15 •µÎ GߣÁ›hª¸¢x \µUSPÒ PhÝUS
Áõ[P¨£mhx 4,000

19 Psn¨£Ûhª¸¢x ` 1,975 &UPõÚ Põ÷\õø»ø¯¨
ö£ØÖUöPõsk ` 2,000 & UPõÚ PnUS •ÊÁx®
wºUP¨£mhx
20 ö\õ¢u ö\»ÄPÐUPõP öµõUP® Gkzux
` 3,000, Põ÷\õø» ‰»® Gkzux 5,000

25 Â÷ÚõzvØS ` 1,850 &US Põ÷\õø»
Âkzx wºzxUöPõsh PnUS 2,000

A

21
(a) From the following information prepare the necessary subsidiary books for Nalanda
Book stores.
2017
Dec. 1 Bought from M/s. Umadevi on credit
100 copies of Business Statistics Books @ ` 80 each.
100 copies of Accountancy Books @ ` 150 each.
Dec. 7 Sold to Sridevi & Co., on credit
240 copies of Business Statistics books @ ` 90 each.
250 copies of Accountancy books @ ` 170 each.
Dec. 10 Bought from Subha & Co.,
40 copies of Economics books @ ` 80 each.
Less : 15% Trade Discount
Dec. 15 Returned to M/s. Umadevi 10 copies of damaged Accountancy books
for which cash is not received
Dec. 18 Sold to Gupta Bros., on credit
200 copies of Economics books @ ` 95 each.
Dec. 26 Returned 6 copies of Economics books to Subha & Co.,

OR
(b) From the following transactions prepare three column cash book of Thiru Durairaj.
2017 `
March 1 Cash in hand 12,000
Cash at Bank 15,000
2 Cash paid into bank 11,000
3 Goods sold ` 18,500. Half of it is received in cash and half
of it is received by cheque which is immediately deposited
in the bank.
4 Sold on credit to Jayaraj for 7,000
8 Jayaraj sent a cheque in full settlement 6,900
12 Jayaraj’s cheque was sent to bank
14 Bought goods from Iqbal and issued a cheque to him
immediately 8,500
15 Bought goods from Murali on Credit 4,000
19 Received a cheque from Kannappan in full settlement of
his account of ` 2,000 1,975
20 Drew cash ` 3,000 and by cheque ` 5,000 for personal use
25 Paid to Vinod by cheque in full settlement of his account
of ` 2,000 1,850

A [ v¸¨¦P / Turn over

22
46. (A) RÌUPsh ÂÁµ[Pμ¸¢x •ß£n «m¦ •øÓ°À £õS£kzu¨£mh
]À»øÓ öµõUP Hmøhz u¯õ›UPÄ®.
2017 `
áüø» Põ\õÍ›hª¸¢x •ß£n® ö£ØÓx
1 2,000
7 ©hÀ Hk ©ØÖ® £v÷ÁkPÒ Áõ[Q¯x 100
8 öÁÒøÍzuõÒPÒ Áõ[Q¯x 50
10 Bm÷hõ ›Uåõ Pmhn® öPõkzux 200
15 T¼ öPõkzux 300
18 u£õÀ ö\»ÄPÒ ö\´ux 100
21 GÊxö£õ¸ÒPÒ Áõ[Q¯x 450
23 ÷u}º ö\»ÄPÒ ö\´ux 60
25 x›u Ag\À ö\»Ä ö\´ux 150
27 ]ØÖsi ö\»ÄPÒ ö\´ux 250
31 HØÔaö\À ö\»ÄPÒ ö\´ux 150
AÀ»x
(B) 2017, i\®£º 31 &B® |õÍßÖ, RÌUPsh \›UPmkuÀPÐUSz ÷uøÁ¯õÚ
\›UPmk® £vÄPÒ u¸P.
(i) öPõk£h ÷Ási¯ \®£Í® ` 1,200
(ii) öPõk£h ÷Ási¯ ÁõhøP ` 300
(iii) •ßTmia ö\¾zv¯ Põ¨¥mk •øÚ©® ` 450
(iv) •u½kPÒ «uõÚ Ti²ÒÍ Ámi ` 400
(v) ÷£õUöPÊu ÷Ási¯ ÁõµõU Phß ` 200
(a) Prepare analytical petty cash book from the following particulars under imprest system.
2017 `
July 1 Received advance from cashier 2,000
7 Paid for writing pads and registers 100
8 Purchased white papers 50
10 Paid auto charges 200
15 Paid wages 300
18 Postal charges 100
21 Purchased Stationery 450
23 Tea expenses 60
25 Paid for speed post 150
27 Refreshment expenses 250
31 Paid for carriage 150
OR
(b) Show necessary entries to adjust the following on 31st December, 2017.
(i) Outstanding salaries ` 1,200
(ii) Outstanding rent ` 300
(iii) Prepaid insurance premium ` 450
(iv) Interest on investment accrued ` 400
(v) Bad debts written off ` 200

A

23
47. (A) µÂa\¢vµß GߣÁµx HkPμ¸¢x 31-12-2016 AßÖ GkUP¨£mh
C¸¨¦Pμ¸¢x C¸¨£õ´Ä u¯õ›UPÄ®.

ÂÁµ® ` ÂÁµ® `
•uÀ 1,50,000 ÂØ£øÚ 75,000

PhÚõÎPÒ 22,800 ÂØ£øÚz v¸¨£® 1,000

ö£ØÓ ÁõhøP 500 AÎzu uÒУi 800

Á[Q ÷©ÀÁøµ¨£ØÖ 3,100 ö£ØÓz uÒУi 1,000

PhÜ¢÷uõº 5,500 T¼ 2,900

ÁÍõP® 1,46,000 \®£Í® 3,500

öuõhUP \µUQ¸¨¦ 10,000 PÈÄ öPõkzux 1,100

öPõÒ•uÀ 45,000 ö£õxa ö\»ÄPÒ 2,000

AÀ»x

(B) 2018, ©õºa 31 &B® |õÐUS›¯ Á[Qa \›UPmk® £mi¯ø»z u¯õº ö\´x
öµõUP Hmiߣi¯õÚ C¸¨¤øÚU PshÔP.

ÂÁµ® `
(i) Á[Q AÔUøP°ß£i¯õÚ Á[Q C¸¨¦ 15,000
(ii) Âkzu Põ÷\õø» CßÝ® ö\¾zxøPUS

•ßÛø»¨£kzu¨£hõux 2,500
(iii) Á[QU Pmhn® öµõUP HmiÀ £v¯¨£hÂÀø» 250
(iv) Á[Q¯õÀ £ØÖ ö\´¯¨£mh Ámi öµõUP HmiÀ

£v¯¨£hÂÀø» 500
(v) {ø» AÔÄÖzu¼ß£i Á[Q ö\¾zv¯ Põ¨¥mk

•øÚ©® öµõUP HmiÀ £v¯¨£hÂÀø» 300
(vi) ö\¾zv¯ Põ÷\õø» CßÝ® ÁµÄ øÁUP¨£hõux 900

A [ v¸¨¦P / Turn over

24
(a) The following balances are extracted from the books of Ravichandran on 31st December,
2016. Prepare the Trial Balance.

Particulars ` Particulars `
Capital 1,50,000 Sales 75,000
Debtors 22,800 Return inwards 1,000
Rent Received 500 Discount Allowed 800
Bank Overdraft 3,100 Discount Received 1,000
Creditors 5,500 Wages 2,900
Premises 1,46,000 Salaries 3,500
Opening Stock 10,000 Commission Paid 1,100
Purchases 45,000 General expenses 2,000

OR

(b) Prepare bank Reconciliation statement from the following data and find out the balance
as per Cash book as on 31st March, 2018.

Particulars `
(i) Bank balance as per bank statement 15,000
(ii) Cheques issued but not yet presented for payment 2,500
(iii) Bank charges not recorded in the cash book 250
(iv) Interest charged by bank not recorded in the cash book 500
(v) Bank paid insurance premium as per standing instruction but
not recorded in the cash book 300
(vi) Cheques deposited but not yet credited 900

-o0o-

A

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