TN 11th Question Paper 2025 Accountancy

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No. of Printed Pages : 24
8457
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!8457IstYearAccountancy! 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

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1. C¸¨£õ´ÂÀ ÷uõßÖ® \®£Í® G[S Põs¤UP¨£k® ?
(A) C¸¨¦{ø»U SÔ¨¤ß ö£õÖ¨¦PÒ £UP®
(B) ¯õ£õµ PnUQß £ØÖ £UP®
(C) C¸¨¦{ø»U SÔ¨¤ß ö\õzxPÒ £UP®
(D) C»õ£ |mh PnUQß £ØÖ £UP®
Salaries appearing in the Trial Balance is shown on the :
(a) Liabilities side of the Balance Sheet
(b) Debit side of Trading a/c
(c) Assets side of the Balance Sheet
(d) Debit side of Profit and Loss a/c

2. öPõÒ•uÀ HmiÀ £vÄ ö\´Áx :
(A) AøÚzx \µUSPÎß Phß öPõÒ•uÀ
(B) AøÚzx \µUSPÎß öPõÒ•uÀ
(C) AøÚzx ö\õzxPÎß öPõÒ•uÀ
(D) AøÚzx ö\õzxPÎß Phß öPõÒ•uÀ
Purchases book is used to record :
(a) All credit purchases of goods
(b) All purchases of goods
(c) All purchases of Assets
(d) All credit purchases of Assets

3. \µUS ÂØ£øÚUPõÚ AhUP® ` 1,64,000 ©ØÖ® ö©õzu C»õ£® ` 36,000 GÛÀ
ÂØ£øÚ°ß ö©õzu® __________.
(A) ` 1,50,000 (B) ` 2,00,000 (C) ` 1,75,000 (D) ` 1,28,000
__________ is the amount of sales when cost of goods sold is ` 1,64,000 and gross profit is
` 36,000.
(a) ` 1,50,000 (b) ` 2,00,000 (c) ` 1,75,000 (d) ` 1,28,000

4. ¦vuõP {ÖÁ¨£mh C¯¢vµzvøÚa ÷\õuøÚ Kmh® ÷©ØöPõÒÁuØSa ö\´u
ö\»Ä ` 20,000 :
(A) •u¼Úa ö\»Ä (B) öuõhUPa ö\»Ä
(C) }Ò£¯ß Á¸Áõ°Úa ö\»Ä (D) Á¸Áõ°Úa ö\»Ä
Expenditure incurred ` 20,000 for trial run of a newly installed machinery will be :
(a) Capital expenditure (b) Preliminary expense
(c) Deferred revenue expenditure (d) Revenue expenditure

A

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5. ö\õzvß £Êx£õº¨¦ ©ØÖ® £µõ©›¨¦a ö\»ÄPÒ Põ»¨÷£õUQÀ AvP›US®
÷£õx ¤ßÁ¸® ÷u´©õÚ •øÓPÐÒ Gx ]Ó¢ux ?
(A) ÷u´©õÚ {v •øÓ (B) ÷|ºU÷Põmk •øÓ
(C) Bskz öuõøP •øÓ (D) SøÓ¢xö\À C¸¨¦ •øÓ
Which Depreciation method shall be efficient if repairs and maintenance cost of an asset
increases as it grows older ?
(a) Sinking fund method (b) Straight line method
(c) Annuity method (d) Reducing balance method

6. __________ •øÓ°À, £ØÖ¨ £UPzv¾ÒÍ ÷£÷µmkU PnUSPÎß ö©õzu
öuõøP²® ©ØÖ® ÁµÄ¨ £UPzv¾ÒÍ ÷£÷µmkU PnUSPÎß ö©õzu öuõøP²®
PnUQh¨£mk C¸¨£õ´ÂÀ £v¯¨£kQßÓÚ.
(A) C¸¨¦ •øÓ
(B) ö©õzuz öuõøP ©ØÖ® C¸¨¦ •øÓ
(C) ö©õzuz öuõøP •øÓ
(D) ÷©ØSÔ¨¤mh AøÚzx®
Under _________ method, the total amounts on the debit side of the Ledger accounts and
the total amounts on the credit side of the Ledger accounts are ascertained and recorded in
the Trial Balance.
(a) Balance method
(b) Total and Balance method
(c) Total method
(d) All the above

7. PnUQ¯À \©ß£õk SÔ¨£x :
(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

A [ v¸¨¦P / Turn over

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

9. •¨£zv öµõUP HmiÀ •ßÛ¸¢x yUQ GÊu¨£mh Á[Q ÷©ÀÁøµ¨ £ØÔß
C¸¨¦ ÷uõßÖÁx :
(A) Á[Q¨£zv £ØÖ¨£UP® (B) öµõUP¨£zv £ØÖ¨£UP®
(C) Á[Q¨£zv ÁµÄ¨£UP® (D) öµõUP¨£zv ÁµÄ¨£UP®
In Triple column Cash book, the balance of Bank overdraft brought forward will appear in :
(a) Bank column debit side (b) Cash column debit side
(c) Bank column credit side (d) Cash column credit side

10. 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) {ÖÁÚ öuõhºa] P¸zx
The concept which assumes that a business will last indefinitely is :
(a) Periodicity (b) Business Entity
(c) Conservatism (d) Going Concern

11. 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

A

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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

13. ¤ßÁ¸® ÁõUQ¯[PÎÀ Gx Esø©¯À» ?
(A) ¯õ£õµz uÒУi PnU÷PkPÎÀ £vÄ ö\´¯¨£kQÓx
(B) öµõUPz uÒУi PnU÷PkPÎÀ £vÄ ö\´¯¨£kQÓx
(C) ©õØÖa^miß ö\¾zuØS›¯ |õøÍ PnUQk®÷£õx ‰ßÖ |õmPÒ \¾øP
|õmPÍõPU Tmh¨£kQßÓÚ
(D) ö\õzxPÒ PhÝUS Áõ[Q¯x E›¯ SÔ¨÷£miÀ £vÄ ö\´¯¨£kQÓx
Which of the following statements is not true ?
(a) Trade discount is recorded in the books of accounts
(b) Cash discount is recorded in the books of accounts
(c) 3 grace days are added while determining the due date of the bill
(d) Assets purchased on credit are recorded in Journal proper

14. RÌUPsh ¤øÇPÎÀ G¢u¨¤øÇ AÚõ©zx PnUøP¨ £¯ß£kzv v¸zu®
ö\´¯¨£k® ?
(A) AQ»õÁõÀ ` 900 ©v¨¦ÒÍ \µUS v¸¨¤z uµ¨£mhx ÂØ£øÚz v¸¨£
HmiÀ ` 90 GÚ £vÄ ö\´¯¨£mhx.
(B) öPõÒ•uÀ v¸¨£ HmiÀ ` 1,000 SøÓÁõPU Tmh¨£mkÒÍx.
(C) µÂÁº©ÝUS PhÝUS \µUS ÂØÓx ÂØ£øÚ HmiÀ £vÄ ö\´¯¨£hõ©À
EÒÍx.
(D) |÷µ¢vµÚõÀ \µUS v¸¨¤z uµ¨£mhx, HkPÎÀ £vÄ ö\´¯¨£hõ©À EÒÍx.
Which of the following errors will be rectified using Suspense account ?
(a) Goods returned by Akila ` 900 was recorded in the Sales Returns book as ` 90.
(b) Purchase Returns book was undercast by ` 1,000.
(c) A Credit sale of goods to Ravivarman was not entered in the Sales book.
(d) Goods returned by Narendran was not recorded in the books.

A [ v¸¨¦P / Turn over

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15. ¤ßÁ¸ÁÚÁØÔÀ Gx \mh•øÓ BÒ\õº PnUS ?
(A) Á[Q P/S (B) öPõk£h ÷Ási¯ ö\»ÄPÒ P/S
(C) Â÷Úõz P/S (D) CÁØÖÒ Hx® CÀø»
Which one of the following is Artificial person’s account ?
(a) Bank account (b) Outstanding expenses account
(c) Vinoth account (d) None of the above

16. ö£õ¸zxP :
(1) ÷|ºU÷Põmk •øÓ (i) Bskz öuõøP AmhÁøn •øÓø¯
£¯ß£kzv ÷u´©õÚ® PnUQh¨£kQÓx
(2) SøÓ¢x ö\À ©v¨¦ •øÓ (ii) Bskz ÷u´©õÚ©õÚx ö\õzvß
Bsk CÖv ©v¨¤øÚ Aaö\õzvß
Bsk öuõhUP ©v¨÷£õk J¨¤mk
PnUQh¨£kQÓx
(3) Bskz öuõøP •øÓ (iii) AøÚzx BskPÐUS® ÷u´©õÚz
öuõøP \©©õP J÷µ AÍÁõP C¸US®
(4) ©Ö©v¨¥mk •øÓ (iv) JÆöÁõ¸ Bsk® ÷u´©õÚz öuõøP
SøÓ¢x öPõs÷h ö\À¾®

(A) (1)-(iv), (2)-(iii), (3)-(i), (4)-(ii) (B) (1)-(i), (2)-(ii), (3)-(iii), (4)-(iv)
(C) (1)-(ii), (2)-(iii), (3)-(iv), (4)-(i) (D) (1)-(iii), (2)-(iv), (3)-(i), (4)-(ii)
Match the following :
(1) Straight line method (i) Depreciation is calculated on the basis of
Annuity table
(2) Diminishing balance method (ii) Depreciation is calculated comparing the value
of assets at the end of the year and their value
at the beginning of the year
(3) Annuity method (iii) Depreciation is constant for every year
(4) Revaluation method (iv) Depreciation is decreasing every year

(a) (1)-(iv), (2)-(iii), (3)-(i), (4)-(ii) (b) (1)-(i), (2)-(ii), (3)-(iii), (4)-(iv)
(c) (1)-(ii), (2)-(iii), (3)-(iv), (4)-(i) (d) (1)-(iii), (2)-(iv), (3)-(i), (4)-(ii)

A

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17. J¸ {ÖÁÚzvß {»® ©ØÖ® Pmhh® ` 40,000 ö£õÔ C¯¢vµ® ` 80,000 ©ØÖ®
Auß •uÀ ` 1,00,000 GÛÀ A¢{ÖÁÚzvß öÁίõmPÐhÚõÚ ö£õÖ¨¦PÒ :
(A) ` 1,20,000 (B) ` 40,000 (C) ` 20,000 (D) ` 80,000
A firm has Land and Building ` 40,000 Plant and Machinery ` 80,000 and the Capital
` 1,00,000. Its Liability to the outsiders would be :
(a) ` 1,20,000 (b) ` 40,000 (c) ` 20,000 (d) ` 80,000

18. öµõUP Hmiß Á[Q¨£zv°ß £ØÖ C¸¨¦ Gߣx :
(A) Á[Q AÔUøP°ß£i £ØÔ¸¨¦
(B) öµõUP Hmiߣi ÷©ÀÁøµ¨£ØÖ
(C) Á[Q AÔUøP°ß£i ÁµÄ C¸¨¦
(D) ÷©ØTÔ¯ HxªÀø»
Debit balance in the bank column of the Cash book means :
(a) Debit balance as per Bank statement
(b) Overdraft as per Cash book
(c) Credit balance as per Bank statement
(d) None of the above

19. SÔ•øÓPÒ ©ØÖ® {µÀPÒ GÊx£ÁºPÒ __________ GÚ AøÇUP¨£kQßÓÚº.
(A) Aø©¨¦ C¯US£ÁºPÒ (B) Aø©¨¦ £S¨£õ´ÁõͺPÒ
(C) Aø©¨¦ {µ»õͺPÒ (D) Aø©¨¦ ÁiÁø©¨£õͺPÒ
People who write codes and programs are called as __________.
(a) System operators (b) System analysts
(c) System programmers (d) System designers

20. E›ø©¯õ͵õÀ öuõȾUS öPõsk Áµ¨£k® öuõøPUS ÁµÄ ö\´¯¨£kÁx :
(A) •uÀ PnUS (B) öµõUP PnUS
(C) AÚõ©zx PnUS (D) Gk¨¦ PnUS
The amount brought into the business by the Proprietor should be credited to :
(a) Capital a/c (b) Cash a/c
(c) Suspense a/c (d) Drawings a/c

A [ v¸¨¦P / Turn over

8457 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¯À ö\¯À£õmi¾ÒÍ £i{ø»PÒ ¯õøÁ ?
What are the steps involved in the process of Accounting ?

22. PhÜ¢÷uõµõÚ ÂâUS ` 96,000 öPõkzx ` 1,00,000 &UPõÚ PnUS wºUP¨£mhx.
÷©ØPsh |hÁiUøPUPõÚ SÔ¨÷£mk £vÄ u¸P.
Paid ` 96,000 in full settlement of ` 1,00,000 due to the creditor Viji. Pass Journal entry.

23. RÌPsh 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) öÁÎzyUSU T¼
(ii) Ámi ö£ØÓx
(iii) ÁõµõU Phß
(iv) öPõÒ•uÀ v¸¨£®
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) Interest received
(iii) Bad Debts
(iv) Purchase Returns

24. µõ®|õz AÁºPÎß HkPÎÀ RÌUPõq® CÖv C¸¨¦PÒ EÒÍÚ. AøÁPøÍU
öPõsk 2022 áÚÁ› 1 CÀ öuõh[S® BsiØPõÚ öuõhUP C¸¨¤øÚ E›¯
SÔ¨÷£miÀ £vÄ ö\´P.
öµõUP® ` 30,000, \µUQ¸¨¦ ` 15,000
AøÓP»ß ` 3,000, £Ø£» PhÜ¢÷uõº ` 10,000
Ramnath carried forward the following items. Make the opening entry in Journal proper as
on 1st January 2022.
Cash ` 30,000, Stock ` 15,000
Furniture ` 3,000, Sundry creditors ` 10,000

A

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25. Dk ö\´ ¤øÇPÒ GßÓõÀ GßÚ ?
What are Compensating Errors ?

26. áõ´ GßÓ {ÖÁÚ® 1.4.2016 AßÖ ` 75,000 &US C¯¢vµ® JßøÓ Áõ[Q¯x.
31.3.2018 AßÖ ` 62,000 &US AƯ¢vµzøu ÂØ£øÚ ö\´ux. {ø»zuÁøn
•øÓ°À ÷u´©õÚ® BskUS 10% }UP¨£h ÷Ásk®. Bsk÷uõÖ®
PnUSPÒ ©õºa 31 &À •iUP¨£kQßÓx. ÂØÓ C¯¢vµzvß «uõÚ C»õ£®
AÀ»x |mhzøu PnUQkP.
Joy and Co., purchased Machinery on 1st April 2016 for ` 75,000. On 31st March 2018, it
sold the machinery for ` 62,000. Depreciation is to be provided every year at 10% p.a. on the
Fixed Instalment method. Accounts are closed on 31st March every year. Find out the Profit
or Loss on sale of machinery.

27. ¤ßÁ¸® ö\»ÄPøÍ •u¼Ú® ©ØÖ® Á¸Áõ°Úa ö\»ÄPÒ GÚ ÁøP¨£kzxP.
(i) ¦v¯ C¯¢vµ® Áõ[Q¯uØPõÚ HØÔaö\À Pmhn® ©ØÖ® {ÖÄøPa
ö\»ÄPÒ ` 1,000
(ii) I¢x Á¸h[PÐUS ÁõhøPUS A©ºzu¨£mh ÷©õmhõº ÁõPÚ® «uõÚ
ÁõhøP JÆöÁõ¸ Á¸h•® ö\¾zu¨£kQÓx.
Classify the following expenses as Capital or Revenue.
(i) Carriage of ` 1,000 spent on machinery purchased and installed.
(ii) Hire charges for the use of motor vehicle hired for five years but paid yearly.

28. •ß Tmia ö\¾zv¯ ö\»Ä GßÓõÀ GßÚ ?
What is Prepaid Expenses ?

29. PnUSPÒ Sʨ£kzxuÀ GßÓõÀ GßÚ ?
What is grouping of accounts ?

30. 2022 áüß 1 B® |õÒ ]À»øÓU Põ\õÍ›h® ` 2,000 öPõkUP¨£mhx. AÁº A¢u
©õu® ö\»ÁÈzu öuõøP ` 1,880. 2022 áüß 30 AßÖ ]À»øÓU Põ\õͺ uø»ø©U
Põ\õÍ›hª¸¢x ö£ØÓ öuõøP GÆÁÍÄ ? ÷©¾® 2022 áüø» 1 AßÖ öuõhUP
öµõUP C¸¨¦ GÆÁÍÄ ?
On 1st June 2022, ` 2,000 was given to the petty cashier. He had spent ` 1,880 during the
month. How much amount was received by the petty cashier from cashier on 30th June 2022
and how much is the opening cash balance on 1st July 2022 ?

A [ v¸¨¦P / Turn over

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£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. wºÄU P¸zx £ØÔ _¸UP©õP ÂÁ›UPÄ®.
Briefly explain about Realisation concept.

32. ¤ßÁ¸® ÁoP |hÁiUøPPÎß ÂøÍÄPøÍ PnUQ¯À \©ß£õmiÀ
Põs¤UPÄ®.
(i) Aߦ, öµõUP® ` 20,000, \µUSPÒ ` 12,000 ©ØÖ® C¯¢vµ® ` 8,000 &zxhß
öuõÈÀ öuõh[QÚõº.
(ii) µ©o°hª¸¢x PhÝUS \µUS Áõ[Q¯x ` 7,000
(iii) öPõk£h ÷Ási¯ T¼ ` 400
Show the effect of following business transactions on the accounting equation.
(i) Anbu started business with cash ` 20,000, goods ` 12,000 and machine ` 8,000.
(ii) Purchased goods from Ramani on credit ` 7,000.
(iii) Wages outstanding ` 400.

33. ¤ßÁ¸® ÂÁµ[Pμ¸¢x BÚ¢z GߣÁ›ß PnUøPz u¯õ›UPÄ®.
2017 `
áüø» 1 BÚ¢z PnUQß ÁµÄ C¸¨¦ 4,000
15 BÚ¢xUS öµõUP® ö\¾zv¯x 2,000
18 BÚ¢vhª¸¢x PhÚõP öPõÒ•uÀ
ö\´ux 8,000
20 BÚ¢xUS öµõUP® ö\¾zv¯x 3,960
AÁº AÎzu uÒУi 40
25 BÚ¢vhª¸¢x PhÝUS öPõÒ•uÀ
ö\´ux 5,000
Prepare Anand’s account from the following details.
2017 `
July 1 Credit balance of Anand’s A/c 4,000
15 Amount paid to Anand 2,000
18 Goods purchased from Anand on credit 8,000
20 Paid to Anand 3,960
Discount allowed by him 40
25 Goods purchased from Anand 5,000

A

11 8457

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

35. ¤ßÁ¸® |hÁiUøPPøÍU öPõsk 2022 H¨µÀ ©õuzvØPõÚ \¢÷uõè
Bøh¯Pzvß öPõÒ•uÀ Hk u¯õ›UPÄ®.
2022
H¨µÀ 1 ¤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 18 |õuß {ÖÁÚ® |®ªhª¸¢x PhÝUS Áõ[Q¯x
J¸ «mhº ` 510 Ãu® 100 «mhº ]ÀU xo
H¨µÀ 20 í›°hª¸¢x PhÝUS \µUS Áõ[Q¯x
Pmk JßÖ ` 730 Ãu® 50 PmkPÒ Põhõz xo
Pmk JßÖ ` 650 Ãu® 80 PmkPÒ £¸zv xo
H¨µÀ 24 ÷©õPÛhª¸¢x PhÝUS Áõ[Q¯x
\møh xoPÒ ©v¨¦ ` 7,000
÷\ø»PÒ ©v¨¦ ` 25,000
Prepare Purchase book in the books of Santhosh Textiles Limited from the following
transactions given for April 2022.
2022
April 1 Purchased goods from Prasad on credit
100 meters silk @ ` 450 per meter
75 meters velvet @ ` 180 per meter
April 18 Nathan and Sons purchased from us on credit
100 meters silk @ ` 510 per meter
April 20 Purchased goods from Hari on credit
50 rolls kada cloth @ ` 730 per roll
80 rolls cotton cloth @ ` 650 per roll
April 24 Purchased from Mohan on credit
Shirting cloth for ` 7,000
Sarees for ` 25,000

A [ v¸¨¦P / Turn over

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36. ¤ßÁ¸® ÂÁµ[Pμ¸¢x i\®£º 31-2022 &® |õÐUS›¯ Á[Q \›Pmk®
£mi¯ø» u¯õº ö\´x Á[Q AÔUøP°ß£i¯õÚ C¸¨ø£U PshÔP.
ÂÁµ® `

(i) Á[Q AÔUøP°ß£i C¸¨¦ 6,000

(ii) i\®£º 28, 2022 AßÖ Á[Q°À ö\¾zv¯
Põ÷\õø» CßÝ® ÁµÄ øÁUP¨£hÂÀø» 2,000

(iii) i\®£º 20, 2022 AßÖ Âkzu Põ÷\õø» CßÝ®
ö\¾zxøPUS •ßÛø»¨£kzu¨£hÂÀø» 3,000

From the following information prepare Bank Reconciliation statement as on
31st December 2022 to find out the balance as per Bank statement.

Particulars `

(i) Balance as per Bank statement 6,000

(ii) Cheque deposited on 28th December 2022 but 2,000
not yet credited

(iii) Cheques issued on 20th December 2022 but 3,000
not yet presented for payment

37. C¸¨£õ´Ä u¯õ›UP¨£mh ¤ß PshÔ¯¨£mh ¤ßÁ¸® ¤øÇPøÍz
v¸zxÁuØPõÚ SÔ¨÷£mk¨ £vÄPøÍz uµÄ®.
(A) öPõÒ•uÀ HmiÀ ` 10,000 AvP©õPU Tmh¨£mkÒÍx.
(B) AøÓP»ß £Êx£õº¨¦a ö\»Ä ` 500 AøÓP»ß PnUQÀ £ØÖ
øÁUP¨£mkÒÍx.
(C) AQ»ÝUS PhÝUS ` 456 &US \µUS ÂØÓx AÁº PnUQÀ ` 654 GÚ ÁµÄ
øÁUP¨£mkÒÍx.
Give Journal entries to rectify the following errors discovered after the preparation of Trial
Balance.

(a) Purchase book was overcast by ` 10,000

(b) Repairs to furniture of ` 500 was debited to Furniture account.

(c) A credit sale of goods to Akilan for ` 456, was credited to his account as ` 654

A

13 8457

38. RÌUPsh ÂÁµ[PøÍU öPõsk ÷|ºU÷Põmk •øÓ°À ÷u´©õÚ® }UQ Cµsk
BskPÐUS C¯¢vµ PnUS u¯õ›UPÄ®.
C¯¢vµ® Áõ[Q¯ |õÒ 01.01.2022
C¯¢vµzvß Âø» ` 40,000
C¯¢vµzvß ÁõÌ|õÒ 5 BskPÒ
From the following particulars prepare Machinery account for 2 years under Straight Line
method of providing depreciation.
Machinery was purchased on 01.01.2022
Price of the machine ` 40,000
Life of the machine 5 years

39. RÌUPõq® ÂÁµ[Pμ¸¢x ÂØ£øÚz öuõøPø¯ PnUQhÄ®.
öuõhUPa \µUQ¸¨¦ ` 30,000
CÖva \µUQ¸¨¦ ` 20,000
{Pµ öPõÒ•uÀ ` 2,00,000
ÂØ£øÚ°À ö©õzu C»õ£ ÂQu® 30%
Find out the amount of sales from the following information.
Opening Stock ` 30,000
Closing Stock ` 20,000
Purchases less returns ` 2,00,000
Gross profit margin (on sales) 30%

40. 2022 i\®£º 31 B® |õøͯ C¸¨£õ´Âß J¸ £Sv R÷Ç uµ¨£mkÒÍx.

£Ø£» PhÚõÎPÒ ` 60,000, ÁõµõU Phß ` 1,500
\›PmkuÀPÒ : PhÚõÎPÒ «x 5% Áõµõ I¯U Phß JxUS E¸ÁõUPÄ®.
CÆÂÁµ® CÖvU PnUSPÎÀ GÆÁõÖ ÷uõßÖ® GÚU
PõmhÄ®.
An abstract of the Trial Balance as on 31st December 2022 is as follows :
Sundry debtors ` 60,000, Bad debts ` 1,500
Adjustment : Create a provision for Bad and Doubtful debts @ 5% on Sundry debtors.
Show how these items will appear in Final accounts.

A [ v¸¨¦P / Turn over

8457 14

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

41. (A) PnUQ¯¼ß •UQ¯zxÁzvøÚ Â›ÁõP ÂÍUSP.
AÀ»x
(B) ¤ßÁ¸® |hÁiUøPPøÍ _©v ÷íõmh¼ß SÔ¨÷£kPÎÀ £vÄ ö\´P.
áÚÁ› `
1 öµõUPzxhß öuõÈÀ öuõh[Q¯x 3,00,000
2 µõâÂhª¸¢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
23 µõâÂØS ÷u]¯ ªßÚq £n¨£›©õØÓ® ‰»©õP
öµõUP® ö\¾zv PnUS wºUP¨£mhx 99,000
25 E›ø©¯õÍ›ß \[P EÖ¨¤Úº \¢uõ Põ÷\õø» ‰»®
ö\¾zv¯x 200
26 E›ø©¯õÍ›ß ÃmiØPõÚ ªß Pmhn® Gk¨¦
Amøh ‰»® ö\¾zv¯x 2,000
31 AÓUPmhøÍ Aø©¨¤ØS ©v¯ EnÄ C»Á\©õP
ÁÇ[Q¯x 1,000
31 Á[Q Á`¼zu £õxPõ¨¦ ö£mhP ÁõhøP 1,000
(a) Discuss in detail the importance of Accounting.
OR
(b) Sumathi has a hotel. The following transactions took place in her business. Journalise
them.
January `
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
23 Amount paid to Rajiv in full settlement through NEFT 99,000
25 Paid Club bill of the Proprietor by cheque 200
26 Paid electricity bill of the Proprietor’s house through debit card 2,000
31 Lunch provided free of cost to a charity 1,000
31 Bank levied charges for Locker rent 1,000

A

15 8457

42. (A) ¤ßÁ¸® |hÁiUøPPøÍ Pø»aö\À HkPÎÀ ÷|µi¯õP¨ ÷£÷µmiÀ
Gkzx GÊuÄ®.
2022
AU÷hõ£º `
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) RÌPõq® ö\»ÂÚ[PøͲ®, ÁµÂÚ[PøͲ® •u¼Ú©õ AÀ»x
Á¸Áõ°Ú©õ GÚ ÁøP¨£kzxP.
(i) {ø»a ö\õzx Áõ[SÁuØPõP, C¯USÚ›ß öÁÎ|õmk¨ £¯nzvØS
ö\»ÁÈUP¨£mh öuõøP ` 10,000
(ii) ö£ÖuØS›¯ PhÚõÎPÎhª¸¢x A¢u Á¸hzvÀ ö£ØÓ öuõøP.
(iii) £øǯ Pmhhzøu Cizx A÷u ChzvÀ ¦v¯ Pmhh® PmkÁuØPõP
÷©ØöPõsh ö\»Ä.
(iv) w°ÚõÀ C¯¢vµzvÀ HØ£mh £õv¨¤ØPõP ö£Ó¨£mh Põ¨¥mk›ø©z
öuõøP.
(v) £øǯ ÁõPÚ® Áõ[Q EhÚi¯õP £Êx £õºzu ö\»Ä ` 150
(a) Show the direct Ledger postings for the following transactions in the books of Kalaiselvi.
2022
October `
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

A [ v¸¨¦P / Turn over

8457 16

(b) Classify the following Expenditures and Receipts as Capital or Revenue.
(i) ` 10,000 spent as travelling expenses of the Director on trips abroad for the
purchase of fixed assets.
(ii) Amount received from trade receivables during the year.
(iii) Amount spent on demolition of old building to construct a new building on the
same site.
(iv) Insurance claim received on account of a machinery damaged by fire.
(v) ` 150 spent on repairs before using a second hand car purchased recently.

43. (A) ¤ßÁ¸® £µ[PøÍU öPõsk Cµõ£ºm AøÓP»ß {ÖÁÚzvß 2017 áüß
©õuzvØPõÚ öPõÒ•uÀ Hk, öPõÒ•uÀ v¸¨£ Hk ©ØÖ® ÷£÷µmkU
PnUSPøÍ £vÄ ö\´P.
2017

áüß 1 £õ¾ {ÖÁÚzvh® JßÖ ` 150 Ãu® 20 |õØPõ¼PÒ PhÝUS
Áõ[Q¯x.
áüß 13 _£õè {ÖÁÚzvhª¸¢x PhÝUS Áõ[Q¯x
JßÖ ` 3,100 Ãu® 2 A»©õ›PÒ
JßÖ ` 1,500 Ãu® 10 ÷©ø\PÒ
JßÖ ` 200 Ãu® 15 |õØPõ¼PÒ
PÈUP : 10% ¯õ£õµz uÒУi
TmkP : ` 220 \µUS yUSUT¼
áüß 21 £Êuøh¢x C¸¢uuõÀ £õ¾ {ÖÁÚzvØS 2 |õØPõ¼PÒ
v¸¨¤ Aݨ£¨£mhÚ. öµõUP® ö£Ó¨£hÂÀø».
áüß 24 \ßøµì {ÖÁÚzvh® PhÝUS Áõ[Q¯x.
JßÖ ` 1,300 Ãu® 25 A»©õ›PÒ.
áüß 27 ö©Í¼ {ÖÁÚzvh® PhÝUS Áõ[Q¯x
JßÖ ` 3,275 Ãu® 10 {ºÁõP ÷©ø\PÒ.
áüß 29 £Êuøh¢u ‰ßÖ A»©õ›PÒ \ßøµì {ÖÁÚzvØS v¸¨¤
Aݨ£¨£mhÚ. öµõUP® ö£Ó¨£hÂÀø».
AÀ»x
A

17 8457

(B) RÌUPõq® uPÁÀPμ¸¢x S©õ› AÁºPÎß 2022 i\®£º 31 B® |õ÷Íõk
•iÁøh²® BskUS›¯ ¯õ£õµ ©ØÖ® C»õ£ |mh PnUøP u¯õ›UPÄ®.
£ØÖ C¸¨¦ ` ÁµÄ C¸¨¦ `
öPõÒ•uÀ 14,500 ÂØ£øÚ 20,100
{»UP› ©ØÖ® G›ö£õ¸Ò 600 ö\¾zuØS›¯ ©õØÖa^mk 400
EÒyUSU T¼ 750 ÁõhøP ö£ØÓx 2,500
ÂÍ®£µ® 500 PhÜ¢÷uõº 2,000
öÁÎzyUS T¼ 400 •uÀ 5,000
Á[Q 1,200
AøÓP»ß 8,000
PhÚõÎPÒ 2,250
ö£ÖuØS›¯ ©õØÖa^mk 300
\µUQ¸¨¦ (1.1.2022) 1,500
30,000 30,000
\›UPmkuÀPÒ :
(i) 31.12.2022 AßÖ CÖva\µUQ¸¨¦ ©v¨¦ ` 3,900
(ii) •ßTmia ö\¾zv¯ EÒyUS T¼ ` 250
(iii) •ßTmi¨ ö£ØÓ ÁõhøP ` 100
(iv) ÷©»õ͸UPõÚ PÈÄ, AÁµx PÈÂØS¨ ¤ß EÒÍ {Pµ C»õ£zvÀ
5% uµ¨£h ÷Ásk®.
(a) From the following information, prepare Purchase day book and Purchases Returns
book for the month of June, 2017 and post them into ledger accounts in the books of
Robert Furniture Mart.
2017
June 1 Purchased from Balu Traders 20 chairs @ ` 150 each on credit.
June 13 Bought from Subash Traders on credit
2 Almirahs @ ` 3,100 each
10 Tables @ ` 1,500 each
15 Chairs @ ` 200 each
Less : 10% Trade discount
Add : Freight charges ` 220
June 21 Returned 2 damaged chairs to Balu Traders and cash not received
June 24 Purchased from Sunrise Furniture Mart on credit
25 Almirahs @ ` 1,300 each
June 27 Purchased from Mouli Traders on credit 10 executive tables @ ` 3,275
each
June 29 Returned 3 damaged Almirahs to Sunrise Furniture Mart and cash
not received
OR

A [ v¸¨¦P / Turn over

8457 18

(b) From the following information prepare Trading and Profit and Loss account of Kumari
for the year ending 31st December 2022.

Debit balance ` Credit balance `
Purchases 14,500 Sales 20,100
Coal and fuel 600 Bills Payable 400
Carriage inwards 750 Rent received 2,500
Advertisement 500 Creditors 2,000
Carriage outwards 400 Capital 5,000
Bank 1,200
Furniture 8,000
Debtors 2,250
Bills Receivable 300
Stock on 1 st January 2022 1,500
30,000 30,000

Adjustments :
(i) The closing stock on 31st December 2022 was valued at ` 3,900
(ii) Carriage inwards prepaid ` 250
(iii) Rent received in advance ` 100
(iv) Manager is entitled to receive commission @ 5% of Net profit after providing such
commission.
44. (A) BÚ¢z GߣÁ›ß RÌPsh |hÁiUøPPøÍ öµõUP® ©ØÖ® uÒУi
£zvPÐøh¯ öµõUP HmiÀ £vÄ ö\´¯Ä®.
2017
i\®£º `
1 øPÁ\ öµõUP® 19,500
4 öµõUPzvØS \µUS ÂØÓx 32,000
5 Põ¢v°h® PhÝUS öPõÒ•uÀ ö\´ux 20,000
9 ÷Põ¦Âh® ö£ØÓx 11,800
AÁ¸US AÎzu uÒУi 200
15 ªß Pmhn® öµõUP©õPa ö\¾zv¯x 12,500
17 öµõUP® ö\¾zv Po¨ö£õÔ ©ØÖ® Auß
Cuµ £õP[PøÍ Áõ[Q¯x 16,800
25 Põ¢vUS ` 19,700 ö\¾zv AÁº PnUS
•ÊÁøu²® wºzxU öPõshx
28 v¸÷Á[Phzvh® öµõUP® ö£ØÓx 8,900
AÁ¸US AÎzu uÒУi 100
30 ¯õ£õµ ö\»ÄPøÍ öµõUP©õP ö\¾zv¯x 3,500
AÀ»x
A

19 8457

(B) øP¯õÀ GÊx® PnUQ¯À •øÓUS® PoÛ©¯U PnUQ¯À •øÓUS®
Cøh÷¯²ÒÍ ÷ÁÖ£õkPÒ H÷uÝ® 5 u¸P.
(a) Enter the following transactions in Cash book with discount and cash column of Anand.

2017

December `

1 Cash in hand 19,500

4 Sold goods for cash 32,000

5 Credit purchases from Gandhi 20,000

9 Received from Gopu 11,800

Discount allowed to him 200

15 Cash paid for Electricity charges 12,500

17 Bought computer and its accessories by cash 16,800

25 Paid cash to Gandhi ` 19,700 in full settlement

of his account

28 Received cash from Thiruvengadam 8,900

Discount allowed to him 100

30 Paid trade expenses in cash 3,500

OR

(b) What are the differences between Manual and Computerised accounting system ?
(any 5)

45. (A) _uõ {Ö©® H¨µÀ 1, 2020 AßÖ ` 32,000 ©v¨¦ÒÍ C¯¢vµ® Áõ[Q¯x.
C¯¢vµzøu {ÖÄÁuØPõP ` 14,000 ö\»Ä ö\´ux. BskUS 10%
÷u´©õÚ® ÷|ºU÷Põmk •øÓ°À PnUQh ÷Ásk®. C¯¢vµ® £¯ÚØÖ¨-
÷£õÚuõÀ 30 áüß 2022 AßÖ ` 26,000 &US ÂØP¨£mhx. JÆöÁõ¸
Bsk® PnUSPÒ i\®£º 31&À •iUP¨ ö£ÖQßÓÚ. C¯¢vµU PnUQøÚz
u¯õ›UPÄ®.
AÀ»x

A [ v¸¨¦P / Turn over

8457 20

(B) ö\À GߣÁ›ß HkPμ¸¢x GkUP¨£mh ¤ßÁ¸® C¸¨¦Pμ¸¢x,
¯õ£õµ C»õ£ |mh PnUQøÚz u¯õ›UPÄ®.
ÂÁµ® `
\µUQ¸¨¦ 01.01.2022 16,000
öPõÒ•uÀ 44,000
ÂØ£øÚ 84,000
öPõÒ•uÀ «uõÚ ö\»ÄPÒ 5,000
{v\õº ö\»ÄPÒ ö\¾zv¯x 7,000
ÂØ£øÚ «uõÚ ö\»ÄPÒ 2,000
ÁõµõUPhß 2,400
¯õ£õµa ö\»ÄPÒ 2,400
AÎzu uÒУi 1,200
PÈÄ öPõkzux 2,200
ÂØ£øÚa ö\»ÄPÒ 1,200
A¾Á»P ÁõPÚ[PÒ «uõÚ
£Êx£õº¨¦a ö\»ÄPÒ 1,200
2022 i\®£º 31 AßøÓ¯ CÖva \µUQ¸¨¤ß ©v¨¦ ` 9,000
(a) On 1st April 2020, Sudha and Company purchased machinery for ` 32,000. To install
the machinery expenses incurred was ` 14,000. Depreciate machinery @ 10% p.a.
under Straight Line method. On 30th June 2022, the worn out machinery was sold for
` 26,000. The books are closed on 31st December every year. Show Machinery account.
OR
(b) From the following balances obtained from the books of Selvi, prepare Trading and
Profit or Loss account.
Particulars `
Stock on 01.01.2022 16,000
Purchases for the year 44,000
Sales for the year 84,000
Expenses on purchases 5,000
Financial charges paid 7,000
Expenses on sales 2,000
Bad debts 2,400
Trade expenses 2,400
Discount allowed 1,200
Commission allowed 2,200
Selling expenses 1,200
Repairs on office vehicles 1,200
Closing stock on 31.12.2022 was ` 9,000

A

21 8457

46. (A) RÌUPõq® £vÄPøÍz v¸zu® ö\´¯Ä®.

÷£ £ØÖ ÁµÄ
ÂÁµ®
£.G ` `
(A) S©nß P/S £ 10,000

öµõUPU P/S 10,000

(S©nÝUS \®£Í® ö\¾zv¯x)
(B) ö\[SmkÁß P/S £ 6,000

öµõUPU P/S 6,000

(ö\[SmkÁÝUS ÁõhøP ö\¾zv¯x)
(C) öµõUPU P/S £ 2,000

ÂØ£øÚU P/S 2,000

(öµõUPzvØS AøÓP»ß ÂØÓx)
(D) öµõUPU P/S £ 10,000

S©õµµõ\õ P/S 10,000

(S©õµµõ\õÄUS öµõUPzvØS \µUS ÂØÓx)
(E) ©o©õÓß P/S £ 1,000

öPõÒ•uÀ P/S 1,000

(E›ø©¯õͺ ©o©õÓÚõÀ ö\õ¢u
E£÷¯õPzvØPõP \µUS GkUP¨£mhx)

AÀ»x
(B) ¤ßÁ¸® PnUQ¯À ÷Põm£õkPøÍ ÂÍUSP.
(i) ÁoPz uÛzußø© P¸zx
(ii) AhUPÂø» P¸zx
(iii) Cµmøhz ußø© P¸zx
(iv) ö£õ¸zxøPU P¸zx
(v) {ÖÁÚz öuõhºa] P¸zx

A [ v¸¨¦P / Turn over

8457 22

(a) Rectify the following Journal entries.

Debit Credit
Particulars L.F.
` `
(a) Kumanan A/c Dr. 10,000
To cash A/c 10,000
(Salary paid to Kumanan)
(b) Senguttuvan A/c Dr. 6,000
To cash A/c 6,000
(Rent paid to Senguttuvan)
(c) Cash A/c Dr. 2,000
To sales A/c 2,000
(Furniture sold for cash)
(d) Cash A/c Dr. 10,000
To Kumararaja A/c 10,000
(Goods sold to Kumararaja for cash)
(e) Manimaran A/c Dr. 1,000
To Purchases A/c 1,000
(Goods taken by the Proprietor
Mr. Manimaran for his personal use)

OR

(b) Explain the following accounting concepts.

(i) Business entity concept

(ii) Cost concept

(iii) Dual aspect concept

(iv) Matching concept

(v) Going concern concept

A

23 8457

47. (A) RÌPsh C¸¨£õ´ÂÀ ]» ¤øÇPÒ EÒÍÚ. AÁØøÓ \›ö\´x «sk®
J¸ C¸¨£õ´øÁz u¯õ›UPÄ®.
31.03.2017 &B® |õøͯ C¸¨£õ´Ä

£ØÖ C¸¨¦ ÁµÄ C¸¨¦
PnUQß ö£¯º
` `
Pmhh® 60,000
C¯¢vµ® 17,000
öPõÒ•uÀ v¸¨£® 2,600
ÁõµõUPhß 2,000
öµõUP® 400
ö£ØÓz uÒУi 3,000
Á[Q ÷©ÀÁøµ¨£ØÖ 10,000
PhÜ¢÷uõº 50,000
öPõÒ•uÀ 1,00,000
•uÀ 72,800
ö£õ¸zxøPPÒ 5,600
ÂØ£øÚ 1,04,000
PhÚõÎPÒ 60,000
Ámi ö£ØÓx 2,600
ö©õzu® 2,45,000 2,45,000
AÀ»x
(B) ¤ßÁ¸® ÂÁµ[Pμ¸¢x i\®£º 31, 2022 &® |õÐUS›¯ öµõUP
Hmiߣi¯õÚ C¸¨ø£U PshÔP.
ÂÁµ® `
1. Á[Q AÔUøP°ß£i ÷©ÀÁøµ¨£ØÖ 6,500
2. Á[Q°À ö\¾zv¯ Põ÷\õø» CßÝ® ÁµÄ
øÁUP¨£hÂÀø» 10,500
3. Âkzu Põ÷\õø» CßÝ® ö\¾zxøPUS
•ßÛø»¨£kzuõux 3,000
4. Á[Q¯õÀ uÁÖu»õP £ØÖ øÁUP¨£mhx 500
5. Á[Q¯õÀ £ØÖ øÁUP¨£mh Á[QU Pmhn®
©ØÖ® Ámi 180
6. \µUSPÒ «uõÚ Põ¨¥mk •øÚ©® {ø»
AÔÄÖzu¼ß£i Á[Q¯õÀ ÷|µi¯õP ö\¾zu¨£mhx 100
A [ v¸¨¦P / Turn over

8457 24

(a) The following Trial Balance has certain errors. Redraft it.
Trial Balance as on 31st March, 2017

Debit balance Credit balance
Name of Account
` `
Building 60,000
Machinery 17,000
Returns outward 2,600
Bad debts 2,000
Cash 400
Discount received 3,000
Bank overdraft 10,000
Creditors 50,000
Purchases 1,00,000
Capital 72,800
Fixtures 5,600
Sales 1,04,000
Debtors 60,000
Interest received 2,600
Total 2,45,000 2,45,000

OR
(b) From the following data ascertain the Cash Book balance as on 31st December 2022.
Particulars `
1. Overdraft balance as per Bank statement 6,500
2. Cheques deposited into the Bank but not yet credited 10,500
3. Cheques issued but not yet presented for payment 3,000
4. Wrong debit by the Bank 500
5. Interest and bank charges debited by Bank 180
6. Insurance premium on goods directly paid by the Bank
as per standing instructions 100

-oOo-

A

Study Materials
Notes

Model Papers Class 6 Notes

Sample Papers Class 7 Notes
Half Yearly Sample Papers Class 8 Notes

Class 9 Notes
Important Resources
Class 10 Notes
Periodic Table
Class 11 Notes
Writing Skills / Formats

Maps of India / World Class 12 Notes

Books and Solutions

NCERT Books
NCERT Book Solutions
HC Verma Chapter Wise Solutions
RD Sharma Solutions
CGBSE Solutions