TN 11th Question Paper 2022 Accountancy

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

!6057IstYearAccountancy! 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. v¸zv¯ø©UP¨£mh 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

2. J¸ C¸¨£õ´Ä u¯õ›UP¨£kÁx :
(A) J¸ SÔ¨¤mh |õÎÀ (B) J¸ BsiØS
(C) Bsk CÖv°À (D) CøÁ Hx® CÀø»
Trial balance is prepared :
(a) on a particular date (b) for a year
(c) at the end of the year (d) none of the above

3. C¸¨£õ´ÂÀ ÷uõßÖ® \®£Í® G[S Põs¤UP¨£k® ?
(A) C¸¨¦ {ø»U SÔ¨¤ß ö£õÖ¨¦PÒ £UP®
(B) ¯õ£õµU PnUQß £ØÖ £UP®
(C) C¸¨¦ {ø»U SÔ¨¤ß ö\õzxPÒ £UP®
(D) C»õ£ |mhU 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 account
(c) Assets side of the balance sheet
(d) Debit side of Profit and Loss account

4. \õuõµn öµõUP Hmøh øÁzv¸US® J¸ {ÖÁÚ® ÷£÷µmiÀ __________
u¯õ›UP ÷uøÁ CÀø».
(A) •uÀ PnUS (B) ÂØ£øÚU PnUS
(C) öµõUPU PnUS (D) öPõÒ•uÀ PnUS
When a firm maintains a simple cash book, it need not maintain __________ in
the Ledger.
(a) Capital account (b) Sales account
(c) Cash account (d) Purchases account

A

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5. Põ÷\õø» ‰»® \®£Í® ÁÇ[Q¯x ` 3,000 Gߣøu SÔ¨÷£mk¨ £vÂÀ ÁµÄ
øÁUP¨£h ÷Ási¯ PnUQß ö£¯º :
(A) Á[Q P/S (B) \®£ÍU P/S (C) Gk¨¦ P/S (D) öµõUPU P/S
In a Journal Entry, Paid salary by cheque of ` 3,000 is credited to :
(a) bank A/c (b) salary A/c (c) drawing A/c (d) cash A/c

6. 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

7. |h¨¦ Bsiß J¸ ÷£÷µmkU PnUQß CÖv C¸¨¦ __________ öuõhUP
C¸¨£õS®.
(A) Ph¢u Bsk (B) Akzu Bsk
(C) |h¨¦ Bsk (D) CÁØÔÀ GxÄ® CÀø»
Closing balance of the current year in the ledger account is the opening balance
of the __________.
(a) previous year (b) next year
(c) current year (d) none of these

8. ö\õzvß CÖv ©v¨¦ Gߣx, £¯ÚΨ¦U Põ»zvß __________ Aaö\õzv¼¸¢x
QøhUS® öuõøP¯õS®.
(A) CÖv°À (B) ©zv°À
(C) Bµ®£zvÀ (D) CøÁPÎÀ HxªÀø»
Residual value of an asset means the amount that it can fetch on sale at the
__________ of its useful life.
(a) end (b) middle

(c) beginning (d) none of the above

A [ v¸¨¦P / Turn over

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

10. C¯¢vµ® {ÖÄÁuØS ö\¾zu¨£mh T¼ø¯ T¼U PnUQÀ £ØÖ øÁ¨£x :
(A) •Ê Âk ¤øÇ (B) £Sv Âk ¤øÇ
(C) C¸•øÓ £v¢u ¤øÇ (D) Âv¨ ¤øÇ
Wages paid for installation of machinery wrongly debited to wages account is an
error of __________.
(a) Complete Omission (b) Partial Omission
(c) Duplication (d) Principle

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

12. ÷|ºU ÷Põmk •øÓ°À ÷u´©õÚz öuõøP¯õÚx :
(A) AøÚzx BskPÐUS® {ø»¯õP C¸US®
(B) Bsk÷uõÖ® AvP›US®
(C) Bsk÷uõÖ® ©õÓUTi¯x
(D) Bsk÷uõÖ® SøÓ²®
Under Straight Line Method, the amount of depreciation is :
(a) Constant for all years
(b) Increasing every year
(c) Fluctuating every year
(d) Decreasing every year

A

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13. 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) CÁØÔÀ HxªÀø»
GAAPs are :
(a) Generally Accepted Accounting Principles
(b) Generally Accepted Accounting Provisions
(c) Generally Accepted Accounting Policies
(d) None of these

14. ¤ßÁ¸ÁÚÁØÔÀ G¢u JßÖ, PnUSPøÍ SÔ•øÓ¯õUP® ö\´²® •øÓPÎÀ
CÀ»õux ?
(A) öuõS¨¦U SÔ•øÓ (B) AqPU SÔ•øÓ
(C) ©v÷¯õmkU SÔ•øÓ (D) öuõhºa]¯õÚ SÔ•øÓ
Which one of the following is not a method of codification of accounts ?
(a) Block Codes (b) Access Codes
(c) Mnemonic Codes (d) Sequential Codes

15. ÂØ£øÚz v¸¨£ Hk £vÄ ö\´Áx :
(A) ÁõiUøPø¯õ͵õÀ v¸¨¤¯ ö\õzxPÐUS EhÚi¯õP £n® ö\¾zuõux.
(B) ÁõiUøP¯õ͵õÀ v¸¨¤¯ \µUSPÐUS EhÚi¯õP £n® ö\¾zv¯x.
(C) ÁõiUøP¯õ͵õÀ v¸¨¤¯ ö\õzxPÐUS EhÚi¯õP £n® ö\¾zv¯x.
(D) ÁõiUøP¯õ͵õÀ v¸¨¤¯ \µUSPÐUS EhÚi¯õP £n® ö\¾zuõux.
Sales return book is used to record :
(a) Returns of assets by the customer for which cash is not paid immediately.
(b) Returns of goods by the customer for which cash is paid immediately.
(c) Returns of assets by the customer for which cash is paid immediately.
(d) Returns of goods by the customer for which cash is not paid immediately.

A [ v¸¨¦P / Turn over

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16. 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 A/c (b) Sundry creditors A/c
(c) Capital A/c (d) Bills payable account

17. ¦vuõP {ÖÁ¨£mh C¯¢vµzvøÚa ÷\õuøÚ Kmh® ÷©ØöPõÒÁuØSa ö\´u
ö\»Ä ` 20,000 Gߣx :
(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

18. J¸ ÷£÷µmkU PnUQß £ØÖ £zv°ß ö©õzuzv¼¸¢x® ©ØÖ® ÁµÄ¨ £zv°ß
ö©õzuzv¼¸¢x® {Pµ C¸¨¤øÚ PshÔ²® ÁÈ•øÓø¯ __________ GÚ
AøÇUP»õ®.
(A) SÔ¨÷£miÀ £vuÀ (B) TmkuÀ
(C) C¸¨¦UPmkuÀ (D) GkzöuÊxuÀ
The process of finding the net amount from the totals of debit and credit columns
in a ledger is known as :
(a) Journalising (b) Casting
(c) Balancing (d) Posting

19. J¸ |hÁiUøP°ß £ØÖ ©ØÖ® ÁµÄz ußø©PøÍ öµõUP HmiÀ £v¢uõÀ,
Ax :
(A) Tmk¨ £vÄ (B) JØøÓ¨ £vÄ
(C) Gvº¨ £vÄ (D) \õuõµn¨ £vÄ
If the debit and credit aspects of a transaction are recorded in the cash book, it is :
(a) Compound entry (b) Single entry
(c) Contra entry (d) Simple entry

A

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20. öPõÒ•uÀ HmiÀ £vÄ ö\´Áx :
(A) AøÚzx \µUSPÎß Phß öPõÒ•uÀ
(B) AøÚzx \µUSPÎß öPõÒ•uÀ
(C) AøÚzx ö\õzxUPÎß öPõÒ•uÀ
(D) AøÚzx ö\õzxUPÎß 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

£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. ÁµÄ C¸¨¦ GßÓõÀ GßÚ ?
What is credit balance ?

23. C¸¨£õ´Ä GßÓõÀ GßÚ ?
What is trial balance ?

24. H÷uÝ® Cµsk PnUQ¯À öuõS¨¤ß ö£¯øµU SÔ¨¤hÄ®.
Name any two accounting packages.

25. Ti²ÒÍ Á¸©õÚ® GßÓõÀ GßÚ ?
What are accrued incomes ?

A [ v¸¨¦P / Turn over

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26. SÔ¨÷£mk¨ £vÄPÒ u¸P.

(i) Á[Q°¼¸¢x Phß ö£ØÓx ` 10,000

(ii) PÈÄ öµõUP©õP¨ ö£ØÓx ` 5,000

Journalise the following.

(i) Borrowed Loan from Bank ` 10,000.

(ii) Received Commission of ` 5,000 by cash.

27. J¸ {ÖÁÚ® ` 50,000 ©v¨¦ÒÍ C¯¢vµzøu Áõ[Q¯x. {ÖÄuÀ ö\»ÁõP
` 5,000 ÷©ØöPõshx. C¯¢vµzvß Gvº÷|õUS® £¯ÚΨ¦ Põ»®
5 BskPÒ. ÷|ºU÷Põmk •øÓ°À Bskz ÷u´©õÚz öuõøPø¯ PnUQkP.

A firm purchased a Machine for ` 50,000 Erection charges amounted to ` 5,000.
Effective life of the Machine is 5 years. Calculate the amount of depreciation per
year under straight line method.

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

ÂÁµ® ` ÂÁµ® `
öuõhUPa \µUQ¸¨¦ 570 öPõÒ•uÀ 15,800
ÂØ£øÚ 26,200 öPõÒ•uÀ v¸¨£® 90
ÂØ£øÚz 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 Purchases Returns 90

Sales Returns 60 Closing stock 860

A

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29. ¤ßÁ¸® SÔ¨÷£mk¨ £vÂÀ Âk£mh uPÁÀPøÍ {µ¨¦P.

|õÒ ÂÁµ® ÷£.£.G £ØÖ ` ÁµÄ `

__________ P/S £ __________

__________ P/S __________

(öµõUPzvØS öPõÒ•uÀ ö\´ux ` 20,000)

Fill in the missing information in the following journal entry.

Date Particulars L.F Debit Credit
` `
__________ A/c Dr. __________
To __________ A/c __________

(Goods purchased for cash ` 20,000)

30. RÌUPsh ÂÁµ[Pμ¸¢x \µUS ÂØ£øÚUPõÚ AhUPzvøÚ PnUQhÄ®.

ÂÁµ® ` ÂÁµ® `
öuõhUPa \µUQ¸¨¦ 10,000 ©øÓ•Pa ö\»ÄPÒ 5,000
öPõÒ•uÀ 80,000 CÖva \µUQ¸¨¦ 15,000
÷|µia ö\»ÄPÒ 7,000

Compute 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

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

32. 2018 , áÚÁ› 1 AßÖ Â÷Úõz GߣÁ›ß HkPÎÀ RÌUPsh C¸¨¦PÒ
Põn¨£mhÚ.
ö\õzxPÒ : öµõUP® ` 40,000
\µUQ¸¨¦ ` 50,000
µõâ°hª¸¢x ö£Ó ÷Ási¯x ` 50,000
C¯¢vµ® ` 40,000,
ö£õÖ¨¦PÒ : í› GߣÁ¸US ö\¾zu ÷Ási¯x ` 30,000
öuõhUP¨ £vÂøÚz u¸P.
The following balances appeared in the books of Vinoth on Jan 1 2018.
Assets : Cash ` 40,000; Stock ` 50,000 ; Amount due from Raj ` 50,000
Machinery ` 40,000 ; Liabilities : Amount due to Hari ` 30,000.
Pass opening Journal Entry.

33. 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) öÁÎz yUSUT¼ (ii) T¼ (iii) ÁõhøP ö£ØÓx
(iv) •uÀ (v) ÂØ£øÚ (vi) ÂØ£øÚz v¸¨£®
State whether the balance of the following accounts should be placed in the debit
or credit column of the trial balance.
(i) Carriage outwards (ii) Wages (iii) Rent received
(iv) Capital (v) Sales (vi) Sales return

A

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34. ¤ßÁ¸® |hÁiUøPPøÍ ÷©õPß & ÷Põ {ÖÁÚzvß ÂØ£øÚ HmiÀ £vP.
2017

BPìk 1 : Chõ¨¦ Gs 68 &ß £i ö\¢v¾US PhÝUS \µUS ÂØÓx ` 23,000

BPìk 4 : Chõ¨¦ Gs 74 &ß £i ©o GߣÁ¸US PhÝUS \µUS ÂØÓx
` 10,500

BPìk 8 : _÷µè GߣÁ¸US öµõUPzvØS \µUS ÂØÓx ` 6,500

BPìk 25 : P©»õ GߣÁ¸US PhÝUS ÂØÓx.

10 ÷©ø\PÒ JßÖ ` 1,500 Ãu®

20 |õØPõ¼PÒ JßÖ ` 200 Ãu®.

Record the following transactions in the sales book of M/s. Mohan & Co.,

2017

Aug 1 : Sold goods to Senthil as per invoice no. 68 for ` 23,000 on credit.

Aug 4 : Sold goods to Mani as per invoice no. 74 for ` 10,500 on credit.

Aug 8 : Sold goods to Suresh for cash ` 6,500.

Aug 25 : Sold goods to Kamala on credit.

10 tables @ ` 1,500 each.

20 chairs @ ` 200 each.

35. •¨£zv öµõUP Hmiß £iÁ® u¸P.
Give the format of ‘Three column cash book’.

36. {ø»a ö\õzx ` 50,000 &US Áõ[P¨£mhx. ÷u´©õÚ ÂQu® BskUS 15%
SøÓ¢x ö\À C¸¨¦ •øÓ°À •uÀ Cµsk BskPÐUS ÷u´©õÚz öuõøP
PnUQhÄ®.
An asset is purchased for ` 50,000. The rate of depreciation is 15% p.a. Calculate
the annual depreciation for the first two years under diminishing balance method.

A [ v¸¨¦P / Turn over