Class XII fo"k;&ys[kk'kkl=@sub- ACCOUNTANCY fo"k; dksm&319@sub. Code-319 I. fjdr LFkkuksa dks Hkjsa@Fill in the blanks:- 1. izkfir &Hkqxrku [kkrk ----------------------- lalfkkuksa ds }kjk rs;kj fd;k tkrk gsa ¼O;kikfjd@xSj O;kikfjd½ Receipt... payment account is prepared by... concerns (Trading/Non-trading) 2.,d lalfkk }kjk izkir izos'k 'kqyd dks -------------------------------- esa fn[kk;k tkrk gsa ¼vk;&O;; [kkrk@vkffkzd fpv~~~~~bk½ Entrance fees received by a concerns are shown in... (Income Expenditure A/c / Balance-sheet). 3. leifùk esa deh dks olwyh [kkrk ds -------------------- esa fy[kk tkrk gsa ¼uke@tek½ Decrease in assets are recorded in the... side of Realisation Account (Debit/Credit) 4. _.ki=/kkjh --------------------------- izkir djrs gsaa ¼ykHkka'k@C;kt½ Debenture holders receive... (Dividend/Interest) 5. deiuh dk iathdj.k ---------------------- gksrk gsa ¼,sfPNd@vfuok;Z½ Registration of company is... (Voluntary/Compulsory) 6. _.ki=/kkjh --------------------------- izkir djrs gsaa ¼ykHkka'k@C;kt½ Debenture holders receive... (Dividend/Interest) 7. lk>snkjh le>ksrs dh vuqiflfkfr esa] lk>snkj ds _.k ij C;kt fn;k tkrk gs---------------------- ¼6%/10%½ 1
In the absence of partnership deed, interest on partner loan is paid at.... (6%/10%) 8. QeZ ds lekiu ij lafpfr dk glrkarj.k fd;k tkrk gs------------------------ ¼iwath [kkrk@jksdm+ [kkrk½ On dissolution of the firm, reserve are transferred to... (Capital Account/Bank Account). 9. lerk va'k/kkjh -------------------- gksrs gsaa ¼Lokeh@ysunkj½ Equity shareholders are... (owner/creditor) 10. deiuh dh okf"kzd fjiksvz dks fuxzfer ----------------------- fd;k tkrk gsa ¼va'k/kkjdksa ds fy,@izca/ku ds fy,½ An annual report is issued by company to its... (Shareholder/Management) 11. vfxze izkir punk,d ------------------------------------- gsa ¼nkf;Ro@lEifr½ Subscription received in advance is a... (Liability/Assets) 12- vkthou lnl;rk 'kqyd --------------------------- vk; gsa ¼iw thxr@vk;kr½ Life membership fees is a... income. (Capital/Revenue) 13- csafdax O;olk; esa lk>snkjksa dh vf/kdre la[;k ------------------- gksrh gsa ¼20@10½ In banking business, maximum number of partners can be... (20/10) 14- lk>snkj ds vkgj.kksa ij C;kt dks --------------------------- [kkrk es a MsfcV fd;k tkrk gsa ¼iw th@vkxj.k½ The Interest on partner's drawings is debited to... Account. 15- [;kfr gsa ------------------------- ¼HkkSfrd leifùk@vn```'; leifùk½ (Capital/Drawings) Goodwill is a... (Tangible Assets/Intangible Assets) 16- iwuewzy;kadu [kkrk ----------------------- [kkrk gs ¼ukeek=@okLrfod½ Rvaluation Account is a... account. (Nominal/Real) 2
17- ykhk izkfir vuqikr dh x.kuk fdlh lk>snkj ds ----------------------- ds le; dh tkrh gsa ¼izos'k@vodk'k _.k½ Gaining ratio is claculated of the time of... of a partner (Admission/Retirement) 18- olwyh [kkrk,oa iquewzy;kadu [kkrk ---------------------------- gsa ¼fHkUu@leku½ Realisation account and Resolution account are... (different/same) 19-,d deiuh,d ----------------------- O;fDr gsaa ¼Ñf=e@izkÑfrd½ A company is a... person. (Artificial/Natural) 20- _.k i= --------------------- izfrhkwfr gsa ¼LokfeRo@_.k½ Debentures are... securities. (ownership/loan) 21. oskkfud izcu/k ls ykxr esa -------------------- gksrh gsa Scientific Planning must be... (Elastic/Inelastic) 22. fu;kstu ------------ gksuk pkfg;sa ¼ykspnkj@csykspnkj½ 23. HkkjkiZ.k ls izcu/kdksa ds Hkkj esa -------------- gksrh gsa ¼o`f)@deh½ Delegation of authority... Manager's work. (Increases/Decreases) 24. LFkkukUrj.k vksj izksuufr fu;qfùk ds ------------------ lk/ku gsa ¼cká@vkUrfjd½ Transfer and Promotion are... source of recruitment. 25. fu;a=.k izfø;k dk izfke pj.k gs----------------------- A... is the first step in control process. 26. eqæk cktkj ----------------------- O;ogkj djrh gsa (Internal/External) ¼izek.kks a dk fu/kkzj.k@izxfr dk ewy;kadu½ (Establishment of standard/evaluation of Progress) ¼vYidkyhu dks"k esa@nh?kzdkyhu dks"k esa½ Money Market deals in... (Short term funds/longterm funds) 3
27. mihkksdrk fooknksa ds fuivkjs dh O;oLFkk ra= gs------------------a ¼f=Lrjh;@f}Lrjh;½ The machinery for settlement of consumer disputes is... (Three Tier/Two Tier) 28. mùkjns;rk dks ---------------- tk ldrk gsa ¼lkSaik@ugha lksaik½ Accountability can be... (Delegated/not delegated) 29. j.kuhfrd ;kstuk -------------------- izcu/k }kjk cukbz tkrh gsa ¼mPpLrjh;@e/;Lrjh;½ Strategic planning is done by... Management. (Toplerel/hiddlerel) 30. p;u gs -----------------------------------------A ¼ldkjkRed@fu"ks/kkRed½ Selection is... (Positive/Negative) 31. foùkh; ys[kkadu --------------------------i{kksa dks lwpuk, iznku djus dk dk;z djrk gsa ¼ckg;@vkarfjd½ Financial Accounting provides information to...groups. (External/Internal) 32. LFkk;h leifùk;ksa dks iqlrdksa esa muds -----------------ij fn[kk;k tkrk gsa ¼ykxr ewy;@cktkj ewy;½ Fixed Assests are shown in the books at their... (Cost Price/Market Price) 33. iw th [kkrk,d -------------------[kkrk gsa¼o;fdrxr@oklrfod½ Capital Account is a...account.(personal/real) 34. QeZ ds fy, vkgj.k ds fy, C;kt--------------------- gsa¼izkfir@gkfu½ For the Firm, interest on drawing is...(gain/loss) 35. +_.k i=/kkjh deiuh ds ------------------------------gksrs gsaa¼lokeh@egktu½ Debenture holders are...of the Company(Owners/Creditors). 4
II. dfku ^^lr;** gs ;k vlr;@statements are "True" or "False". 1- lk>snkjh dk nkf;ro vlhfer gksrk gs \ The liabilities of a partners are unlimited. 2- vk; O;; [kkrk,d oklrfod [kkrk gsa Income & Expenditure account is a real A/c. 3- [;kfr,d HkkSfrd leifùk gsa Goodwill is a tangible assets. 4- _.ki=/kkjh deiuh ds Lokeh gsaa Debenture holders are the owner of the company. 5- pkyw nkf;roksa esa _.ki= lfeefyr gsa Current liabilities include debentures. 6. _.ki=/kkjh deiuh ds Lokeh gsaa Debenture holders are the owner of the company. 7.,d vo;ld lk>snkj ugha cu ldrk gsa A minor can not be a partner. 8. vk;&o;; [kkrk,d oklrfod [kkrk gsa Income and expenditure accout is a real account. 9. _.ki=/kkjh ykhkka'k izkir djrs gsaa Debenture holders receive dividend. 10. lk>snkjh dk iathdj.k vfuok;z gksrk gsa Registration of partnership is compulsory. 11. izcu/k ds fl)kur yksp'khy gsa Business of management are flexible. 12. Hkkjr esa mnkjhdj.k dh uhfr lqy jgh gsa Liberalisation policy in India has been successful. 13. fu;kstu dsoy 'kh"kz izcu/k }kjk gh fd;k tkrk gsa Planning is done by top Management. 5
14. HkkjkiZ.k cgq/kk uhps ls mij dks pyrk gsa Delegations of authority often moves bottom to upward. 15. p;u fu;qfdrdj.k dk rro gsa Selection is the element of staffing. 16. fu;u=.k vksj fu;kstu ds e/; dksbz lecu/k ugha gsa There is no relationship between control and planning. 17. iw th cktkj ij fjtoz csad dk fu;a=.k gsa Capital market is controlled by Reserve Bank. 18. os;fdr foø; lao)zu fej.k dk vax ugha gsa Planning must be... (Elastic/Inelastic) 19.,d m eh,d uo izozrd gksrk gsa Marketing is synopsis of selling. 20. ys[kkadu dsoy fokku gs] dyk ughaa Accounting is only a Science, not an Art. 21. vkgj.k iw th dks?kvkrk gsa Drawing reduce Capital. 22. ykhk ls iw th esa o``f) gksrh gs vksj gkfu ls deh gksrh gsa Capital is increased by Profit and decreased by losses. 23. vkffkzd fpv~bk f}i{kh; vo/kkj.kk ij vk/kkfjr gsa Balance Sheet is based on Dual Aspect Concept. 24. iwath,d leifr gsa Capital is an Asset. 25. csad [kkrk,d oklrfod [kkrk gsa Bank Account is a Real Account. 26. vk;&o;; [kkrk,d oklrfod [kkrk gsa The Income and Expenditure Account is a Real Account. 27. lk>snkjh dk fuekz.k,d le>ksrs ds }kjk gksrk gsa 6
Partnership is created by an Agreement. 28. tc fdlh lk>snkj dk izos'k gksrk gs] rc QeZ dk fo?kvu gksrk gsa When a partner is admitted, there is dissolution of a firm. 29. deiuh ds va'k lkeku;rk glrkarj.kh; gksrs gsaa Company's shares are generally transferable. 30. yqdkl isflvksyh dh cgh [kkrk dk tud dgk tkrk gsa Lucas Pacioli is known as the Father of Bookkeeping. 31. ys[kkadu dsoy fokku gsa Accountancy is only science. 32. ys[kkadu esa flqz O;kikfjd ysu&nsu fy[kk tkrk gsa In Accounting only business transactions are recorded. 33. jksdm+ cgh,d 'kstukepk gsa Cash Book is a journal. 34. csad [kkrk ges'kk tek 'ks"k fn[kkrk gsa Bank Account always shows credit balance. 35. csad lek/kku fooj.k,d [kkrk cgh gsa bank Reconciliation Statement is a ledger account. 36. lhkh leifùk;ksa dk 'ks"k ØsfMV gksrs gsaa All assets are credit balance. 37. fofue; foi= dk cspku fd;k tk ldrk gsa Bill of Exchange can be endorsed. 38. lkeku; lap; dk fuekz.k vfuok;z gsa Creation of general reserve is compulsory. 39. vizki; _.k dks lafnx/k _.k Hkh dgk tkrk gsa Bad debts are also known as doubtful debts. 40. leifùk;ksa dk nkf;ro ij vkf/kd; iw th dgykrk gsa Excess of assets over liabilities is known as capital. 7
41. MkVkcsl iz.kkyh cgqr [kphzyh gsa Database system is very expensive. 42. osru dk Hkqxrku iw thxr O;; gsa Payment of salary is a capital expenditure. 43. lk>snkjksa dk nkf;ro lhfer gksrk gsa Liabilities of partners are limited. 44. vkffkzd fpvbk,d [kkrk cgh gsa Balance-sheet is a ledger book. 45. va'k/kkjh C;kt izkir djrs gsaa Shareholders receive interest. 46. va'k vkoavu [kkrk oklrfod [kkrk gsa Share allotment account is a real account. 47. [;kfr,d rjy leifùk gsa Goodwill is a liquid asset. 48. izkfir,oa Hkqxrku [kkrk,d oklrfod [kkrk gsa Receipt and payment account is a real account. 49. lk>snkjh lays[k ds vhkko esa ykhk dk fohkktu iw th vuqikr esa fd;k tkrk gsa In the absence of partnership deed, profits are shared in the capital ratio. III. lgh mùkj dk feyku djsa@ Match the correct answers LrEHk&I (Column - I) LrEHk &II (Column-II) 1. va'kks ij dvksrh 2:1 Discount on Shares 2 : 1 va'k vkosnu [kkrk Share Application Account jksdm+ izokg fooj.k Cash flow statement 8
va'k/kkjh izkir djrs gsaa Shareholders receive Ñf=e leifùk Fictitious assets. vkn'kz pkyw vuqikr Ideal current ratio O;fDrxr [kkrk Personal Account. ys[kkadu ekud&3 Accounting standard-3 ykhkka'k Dividend LrEHk&I (Column - I) LrEHk &II (Column-II) 2. nkf;ro esa deh u;k vuqikr Decrease in liability. New Ratio iqjkuk vuqikr & u;k vuqikr ukeekt [kkrk Old Ratio - New Ratio Nominal Account iqjkuk vuqikr & R;kx vuqikr ys[kkadu ekud Old Ratio - Sacrifice Ratio As - 10 [;kfr dk ys[kkadu ykhk Treatment of goodwill. Gain iwuewzy;kadu [kkrk T;kx vuqikr Revaluation Account Sacrifice Ratio 3. izcu/k ds Lrj eklys (Maslow) (Levels of Management) ldkjkred oxz (Positive activity) eqæk cktkj 1992 (Money Market) 1992 9
fu;qfdr (Recruitment) lsch (SEBI) vyidkyhu dks"k (Short term fund) rhu (Three) 4.,xekdZ (Agmark) tgk Øsrk,oa foøsrk vkeus lkeus gksrs gsa (Where buyers and seller are face to face) O;fDrxr foø; ikslvlz,oe fokkiu cksmz (Personal selling) (Posters and advertising board) cká fokkiu ds izk:i mrikn fu;kstu (Form of outdoor advertising) (Product planning) foi.ku ds dk;z Ñf"k inkfkz (Function of Marketing) (Agriculture Produce) HkkSfrd forj.k foi.ku ds dk;z (Physical distribution) (Fucntions of Marketing) 5. nsunkj vewrz leifùk Debtors Hkou Building vfxze izkir C;kt Interest received in Advance [;kfr Goodwill vnùk fdjk;k Outstanding Rent Intangible Asset py leifùk Current Asset LFkk;h leifùk Fixed Asset vnùk O;; Outstanding Expenses vu&mikftzr vk; Unearned Income 10
IV. lgh fodyi dk pquko djsa@choose the correct option. 1- QeZ ds fy, vkgj.k ij C;kt gs %& (a) O;; (b) vk; (c) gkfu (d) buesa ls dksbz ugha For the firm interest on drawing is a :- (a) Expenses (b) Income (c) Loss (d) None of these 2. lk>snkj ds osru ls uke fd;k tkrk gs %& (a) O;kikfjd [kkrs dks (b) ykhk&gkfu [kkrs dks (c) ykhk&gkfu fu;kstu [kkrs dks (d) buesa ls dksbz ughaa 3-,d lk>snkjh QeZ dh fo'ks"krk gs & (a) vlhfer nkf;ro (b) Bgjko (c) os/kkfud O;kikj (d) mi;qzdr lhkh Feature of a partnership firm is - (a) Unlimited liability (b) An Agreement (c) Legal business (d) All of the above. 4- [;kfr gsa %& (a) voklrfod leifùk ugha (b) n```';eku leifùk (c) pkyw leifùk (d) vn`'; leifùk Goodwill is a :- (a) Not a fictitious asset (b) Visible asset (c) Current asset (d) Invisible asset 5- u;s lk>snkj ds }kjk [;kfr dh jkf'k udn ykus dks dgrs gsa %& (a) leifùk (b) ykhk (c) izhfe;e (d) gkfu Share of goodwill brought in cash by the new partner is called :- (a) Asset (b) Profit (c) Premium (d) Loss 6- olwyh [kkrk gs %& (a) O;fDrxr [kkrk (b) ukeekt [kkrk (c) oklrfod [kkrk (d) buesa ls dksbz ugha 11
Realisation Account is a - (a) Personal A/c (c) Real A/c (b) Nominal A/c (d) None of these 7- Hkkjrh; lk>snkjh vf/kfu;e] 1932 dh dksu&lh /kkjk QeZ ds fo?kvu ls lacaf/kr gsa\ (a) /kkjk&37 (b) /kkjk&38 (c) /kkjk&39 (d) /kkjk&40 Which section of Indian Partnership Act, 1932 is related to dissolution of firm? (a) Section-37 (b) Section-38 (c) Section-38 (d) Section-39 8- v'kksa dk NwV dk fuxzeu gs %& (a) iwathxr izkfir (b) iwathxr gkfu (c) vlkeku; ykhk (d) vk;xr izkfir Discount on issue of shares is a : (a) Capital gains (c) Abnormal profit 9- va'k/kkjh izkir djrs gsa %& (b) Capital losses (a) C;kt (b) ykhkka'k (c) deh'ku (d) nykuh Shareholders get :- (d) Revenue Receipts (a) Interest (b) Dividend (c) Commission (d) Brokerage 10- pkyw leifùk esa 'kkfey ugha gs & (a) jgfr;k (b) nsunkj (c) dkj (d) buesa ls dksbz ugha The term current assets do not include :- (a) Stock (b) Debtors (c) Car (d) None of these 11- izkfir&hkqxrku [kkrk gsa (a) O;fDrxr [kkrk (c) ukeek= [kkrk Receipt and payment account is a - (a) Personal Account (c) Nominal Account (b) oklrfod [kkrk (d) bueas ls dksbz ugha (b) Real Account (d) None of these 12
12. fueufyf[kr esa ls dksu xsj&ljdkjh lalfkk gs \ (a) efunj (c) lk>snkjh O;olk; (b) lkoztfud O;kikj (d),dkdh O;kikj Which of the following is a not for profit organisation - (a) Temple (c) Partnership business 13- xsj&ljdkjh lalfkkvksa dh vk; dk eq[; lk/ku gs & (a) punk (c) fdjk;k (a) Subscription (c) Rent 14-,d lk>snkjh QeZ dh izeq[k fo'ks"krk gs & (a) vlhfer nkf;ro (c) os/kkfud O;kikj Main feature of a partnership firm is - (a) Unlimited diability (c) Legal business (b) Public Company (d) Sole proprietorship (b) nku (d) lsok 'kqyd (b) Donation (d) Service Charges (b) Bgjko (d) mi;qzdr lhkh (b) An agreement (d) All of the above 15. lk>snkjh lays[k dh vuqiflfkfr esa _.k ij C;kt fn;k tkrk gs %& (a) 6% (b) 8% (c) 9% (d) 12% Interest on loan is given in absence of partnership deed :- (a) 6% (b) 8% (c) 9% (d) 12% 16- csafdx O;olk; esa lk>snkjksa dh vf/kdre la[;k gs %& (a) 10 (b) 15 (c) 20 (d) 30 In banking business maximum number of partners are & (a) 10 (b) 15 (c) 20 (d) 30 17- lk>snkj dh e```r;q ds ckn ns; jkf'k izkir dh tkrh gs & (a) ljdkj }kjk (c) mùkjkf/kdkjh }kjk (b) QeZ }kjk (d) bueas ls dksbz ugha 13
After the death of a partner amount payable is received by :- (a) Government (b) Firm (c) Executor (d) None 18- Hkkjrh; lk>snkjh vf/kfu;e 1932 dh dksu lh /kkjk QeZ ds fo?kvu ls lecfu/kr gs \ (a) /kkjk 37 (b) /kkjk 38 (c) /kkjk 39 (d) /kkjk 40 (a) Section 37 (b) Section 38 (c) Section 39 (d) Section 40 19- lsch ds }kjk vf/kñr iw.kz fuxzeu ds ds fo:) U;wure vfhknku gs %& (a) 95% (b) 90% (c) 5% (d) None of these The minimum subscriptions of prescribed by SEBI against the entire issue is - (a) 95% (b) 90% (c) 5% (d) None of these 20- lgk;d izfrhkwfr gs %& (a) izfke izfrhkwfr (b) lgk;d izfrhkwfr (c) lkeku; izfrhkwfr (d) f}rh;d izfrhkwfr A collateral security is a :- (a) First Security (b) Subsidiary security (c) Normal Security (d) Secondary Security 21. izcu/k ds fdrus izdkj gsa \ (a) 13 (b) 4 (c) 5 (d) 6 How many levels of Management are? (a) 13 (b) 4 (c) 5 (d) 6 22. gsujh Qs;ksy ds izcu/k ds fl)kur gsa Henry Fayol's principles of management are : (a) 5 (b) 10 (c) 14 (d) 16 23. ubz vkffkzd uhfr dh?kks"k.kk gqbz Fkh % New Economic Policy was declared in : 14
(a) 1990 (b) 1992 (c) 1991 (d) 1993 24. ekuo lalk/ku izcu/k esa lfeefyr gs % Human Resource Management includes : (a) HkrhZ (Recruitment) (b) p;u (Selection) (c) izf'k{k.k (Training) (d) ;s lhkh (All of these)3 25. fu;a=.k izcu/k dk dk;z gs % Control is the function of the Management : (a) izfke (First) (b) vafre (Last) (c) f}rh; (Second) (d) r``rh; (Third) 26. 'kq) dk;z'khy iw th ¾ pkyw leifùk & ------------ (a) pkyw nkf;ro (Current liabilities) (b) LFkk;h nkf;ro (Fixed laibilities) (c) nksuksa (Both) (d) buesa ls dksbz ugha (None of these) 27. lsch dk eq[; dk;kzy; flfkr gsa Head Office of SEBI is in... (a) fnyyh (Delhi) (b) eqecbz (Mumbai) (c) dksydkrk (Kolkata) (d) psuubz (Chennai) 28. foi.ku esa lfeefyr gksrk gs % Marketing includes : (a) Ø; (Purchases) (b) foø; (Sales) (c) HkaMkj.k (Warehousing) (d) mi;qzdr lhkh (All of the above) 29. mihkksdrk laj{k.k vf/kfu;e ds vurxzr mihkksdrk ds vf/kdkj gsa % Consumer rights under consumer Protection Act are : (a) 6 (b) 7 (c) 8 (d) 9 30. m eh gs (An entrepreneur is) (a) tue ysrk gs (Born) (b) cuk;k tkrk gs (Made) (c) tue ysrk gs,oa cuk;k tkrk gs (Born and made both) (d) ;s lhkh (All of these) 15
31. fueufyf[kr esa ls dksu dkyifud leifr gs \ Which of the following is Fictitious Assets? (a) [;kfr (Goodwill) (b) Hkou (Building) (c) QuhZpj (Furniture) (d) mi;qzdr lhkh (All of these) 32. vo;fdrxr [kkrksa dks oxhzñr fd;k tk ldrk gs (a) pkj Hkkxksa esa (b) vkb Hkkxksa esa (c) nks Hkkxksa esa (d) buesa ls dksbz ugha Impersonal Account may be classified into (a) Four Parts (b) Eight Parts (c) Two Parts (d) None of these 33. voklrfod [kkrs esa ØsfMV 'ks"k iznf'kzr djrk gs (a) vk; (b) O;; (c) nkf;roksa (d) buesa ls dksbz ugha Credit Balance of Nominal Accounts show (a) Income (b) Expenses (c) Liability (d) None of these 34. tks fcy fy[krk gs] mls dgk tkrk gs (a) ys[kd (b) vknkrk (c) izkirdùkkz (d) buesa ls dksbz ugha One who draws the bill is called (a) Drawer (b) Drawee (c) Payee (d) None of these 35. O;kikj [kkrs esa tek dh vf/kdrk dks dgk tkrk gs (a) 'kq) ykhk (b) 'kq) gkfu (c) dqy ykhk (d) dqy gkfu Excess of Credit in the Trading Account is called (a) Net Profit (b) Net Loss (c) Gross Profit (d) Gross Loss 36. vpy leifùk esa lfeefyr gksrs gs (a) vafre LVkWd (b) vfxze Hkqxrku (c) QuhZpj (d) jksdm+ Fixed Assets include (a) Closing Stock (b) Payment in Advance (c) Furniture (d) Cash 16
37. izkfir vksj Hkqxrku [kkrk gs (a) O;fDrxr [kkrk (b) oklrfod [kkrk (c) ukeek= [kkrk (d) buesa ls dksbz ugha Receipt and Payment Account is (a) Personnal Account (b) Real Account (c) Nominal Account (d) None of these 38.,d QeZ ds fy, lk>snkj ds vkgj.k ij C;kt (a) O;; (b) vk; (c) gkfu (d) buesa ls dksbz ugha For a Firm, interest on Partner's drawing is (a) Expences (b) Income (c) Loss (d) None of these 39. lerk va'k/kkjh gksrs gsa (a) ysunkj (b) Lokeh (c) deiuh ds xzkgd (d) buesa ls dksbz ugha Equity Shareholders are (a) Creditors (b) Owners (c) Customers of the Company (d) None of these 40. _.k i=ksa ds fuxe ij dvksrh gs (a) LFkk;h leifùk (b) pkyw leifùk (c) oklrfod leifùk (d) voklrfod leifùk Discount on Issue of Debentures is (a) Fixed Assets (b) Current Assets (c) Real Assets (d) Fictitious Assets 41. fueufyf[kr esa dksu lk jksdm+ dk óksr ugha gs \ (a) LFkk;h leifùk dk Ø; (b) lapkyu ls dks"k (c) _.ki=ksa dk fuxzeu (d) LFkk;h leifùk dh fcøh Which of the following is not a source of cash? (a) purchase of fixed assets (b) fund from operation (c) issue of debenture (d) sale of fixed assets 42. vkn'kz pkyq vuqikr gs The ideal current ratio is (a) 2 : 1 (b) 1 : 2 (c) 3 : 2 (d) 3 : 4 43. vkn'kz _.k lerk vuqikr gsa Discount on Issue of Debentures is 17
(a) 1 % 1 (b) 1 % 2 (c) 2%1 (d) 3%4 44. foùkh; fooj.kksa ds fuozpu esa 'kkfey gs (a) fo'ys"k.k (b) rqyuk (c) fu"d"kz fudkyuk (d) mi;qzdr lhkh Interpretation of financial statement include (a) analysis (b) comparison (c) drawing conclusion (d) all of the above 45. va'k/kkfj;ksa ds fy;s ykhkka'k gs (a) dj ns; jkf'k (b) dj eqdr jkf'k (c) C;kt (d) dqn ugha Dividends in the hand of shareholders are (a) tax payable amount (b) tax free amount (c) interest (d) none of these 46. _.k i= ij C;kt gksrk gs (a) 12% (b) 20% (c) 6% (d) fuf'pr nj Debentures carry interest at (a) 12% (b) 20% (c) 6% (d) fixed rate 47. olwyh [kkrk gs (a) O;fDrxr [kkrk (b) ukeek= [kkrk (c) oklrfod [kkrk (d) mi;qzdr lhkh Realisation account is a (a) personal account (b) nominal account (c) real account (d) All of these 48. cdk;k punk gs (a) vk; (b) leifùk (c) nkf;ro (d) O;; Outstanding subscription is a/an 18
(a) income (b) assets (c) liability (d) expense 49. _.ki= Hkkx gksrk gs (a) va'kiw th dk (b) _.k dk (c) LokfeRo iw th (d) ysunkj Debentures are a part of (a) share capital (b) loan (c) owned capital (d) creditor 50. lk>snkjksa dk nkf;ro gksrk gs (a) lhfer (b) vlhfer (c) vkaf'kd (d) buesa ls dksbz ugha Liabilities of partners are (a) limited (b) unlimited (c) partial (d) none of these V. y?kqmùkjh; iz'u@short Answer Type Questions 1- _.k i= D;k gs \ What is debenture? 2- vk;&o;; [kkrk,oa izkfir Hkqxrku [kkrk esa vurj crkosaa Distinguish between Income & Expenditure A/c and Receipt & payment A/c. 2- lk>snkjh O;olk; D;k gs \ What is partnership business? 3- [;kfr ls vki D;k le>rs gsa \ What do you mean by goodwill? 4- lk>snkjh QeZ ds fo?kvu ds dkj.kksa dk o.kzu djsaa Explain the cause of dissolution of partnership firm. 5- [;kfr ds ewy;kadu dh fof/k;ksa dk o.kzu djsaa Explain the methods of valuation of goodwill. 6- fofùk; fooj.k ds fo'ys"k.k ls vki D;k le>rs gsa \ What do you mean by analysis of financial statement? 7- VkVk fy0 ds pkyw vuqikr 2%1 gsa ;fn bldk jgfr;k 20]000 :0 vksj dqy pkyq nkf;ro 50]000 gsa] rks Rofjr vuqikr Kkr djsaa 19
Tata Ltd. has a current Ratio of 2:1. If its stock is Rs. 20,000 and total current liability are Rs. 60,000. Find out its quick Ratio. 8- iw th lajpuk dks ifjhkkf"kr djsaa Define capital structure. 9- HkkjkiZ.k ds dksu&dksu ls rro gsa \ What are the elements of delegation? 10- fu;kstu dh dksu lh fo'ks"krk;sa gsa \ What are the features of planning? 11- ctv dks ifjhkkf"kr djsaa Define budget. 12- eqæk cktkj dks ifjhkkf"kr djsaa Define money market. 13- foi.ku fej.k D;k gs \ What is marketing mix? 14- dk;z'khy iw th D;k gs \ What is working capital? 15. HkrhZ,oe p;u esa vurj Li"V djsaa Distinguish between recruitment and selection. 16- vfhkizsj.kk D;k gs \ What is Motivation? 17- mihkksdrk laj{k.k vf/kfu;e ds vurxzr mihkksdrkvksa dks miyc/k mipkjksa ds dksbz pkj fcunq nhft;sa Give any four points of remedies available to consumers under consumer protection Act. 18- _.ki= D;k gs \ What is debenture? 19- vk;&o;; [kkrk,oa ykhk&gkfu [kkrk esa vurj crkosaa Distinguish between Income expenditure A/c and P/l A/c. 20
20. iwath fuf/k dh x.kuk fdl izdkj dh tkrh gs \ How is capital fund calculated? 21. lk>snkjh ls vki D;k le>rs gsa \ What is meant by partnership? 22- fdu ifjflfkfr;ksa esa,d lk>snkjh dez dk iquxzbu gks tkrk gs \ State the occassions on whcih reconstitution of partnership firm can take place? 23- [;kfr ds ewy;kadu dh fof/k;ks a dk o.kzu djsa A Explain the Methods of valuation of goodwill. 24. olwyh [kkrk D;k gs \;g dsls cuk;k tkrk gs \ What is reconsalition Account? How is it prepared? 25- deiuh D;k gs\ bldh fo'ks"krk;sa crk;sa A What is a Company? States its features. 26- _.k i=ksa ds fdrus izdkj gksrs gsa \ What are the kinds of Debentures? 27- foùkh; fooj.kks a ls vki D;k le>rs gsa \ What do you understand by Financial Statements? 28- pkyw vuqikr D;k gs \ What is Current Ratio? 29- jksdm+ izokg fooj.k D;k gs \ What is Cash Flow Statement? 30- deiuh D;k gs \ What is a Company? 31- lk>snkjh dk fo?kvu D;k gs \ What is dissolution of partnership? 32- [;kfr dks yxhkx 100 'kcnksa es a Li"V djsaa Explain Goodwill about in 100 words. 33- csad lek/kku fooj.k D;k gs \ What is Bank Reconciliation Statement? 21
34- izko/kku,oa lap; esa vurj Li"V djsaa Distinguish between provision and reserve. 35- fofue; fcy dh fo'ks"krk, D;k gsa \ What are the features of Bill of Exchange. 36- vfure [kkrs cukus ds mís'; dk o.kzu djsaa Explain the objectives of preparation of final account. 37- ryiv,oa vkffkzd fpv~bk esa vurj crkosaa Distinguish between Trial Balance and Balnace Sheet. 38- [;kfr fdls dgrs gs\ What is goodwill? 39- olwyh [kkrk D;k gs \ ;g dsls cuk;k tkrk gs \ What is realisation account? How is it prepared? 40- lerk va'k,oa _.ki= esa vurj crkosaa Distinguish between equity share and debenture. VI. nh?kz mùkjh; iz'u@long Answer Type questions 1- fueu lqpukvksa ls vk;&o;;d [kkrk cukos a %& Prepare income & expenditure A/C from the following :- punk izkir fd;k (Subscription received) 4,20,000 osru fn;k (Salary paid) 3,00,000 VwukZesUV O;; (Tournament Expenses) 15,000 ;k=k O;; (Travelling Expenses) 18,000 ys[ku lecu/kh O;; (Stationary Expenses) 15,000 fdjk;k fn;k (Rent paid) 12,000 Mkd O;; (Postage Expenses) 10,000 iqlrdksa dk Ø; (Purchase of Books) 20,000 22
2- lk>snkjh lays[k D;k gs \ bldh fo"k; olrq D;k gs \ What is partmership deed? what are its containts? 3. jkts'k,oa lhrkjke lk>snkj gsa tks O;;,oa gkfu;ksa dks 3%2 ds vuqikr ea s fohkkftr djrs gsa A mudk fpv~~~bk fueu gs %& Rajesh and Sitaram are partners sharing profit and lose in the ratio of 3:2. Their Balansheet is as follows :- nkf;ro Liability. Amt. leifùk;k Asserts. Amt. ysunkj Creditors. 1,500 jksdm+ Cash 500 ns; fcy Bill payable. 1,000 nsunkj+ Debtors 2,500 lap; Reserve Capitals. 2,000 jgfu;k Stok 4,500 jkts'k Rajesh 7500 la;a= Plant 5,000 lhrkjke Sitaram 4500 12,000 Hkou Building 4,000 16,500 16,500 mugksaus eksgu dks lk>snkj es a fueu 'kùkksza ij fy;k %& Hkou dk ewy; 1500 ls c<+k;k tkuk gs A la;u= dks 1000 ls c<+kuk gsa lafnxgka _.kksa ds fdl lap; dks 200 rd de fd;k tkuk gsa jgfr;k dk ewy;kadu :0 4200 ij fd;k tkuk gsa eksgu [;kfr ds fy;s :0 3000 vksj ykhk 1 5 fgllk izkir djus ds fy;s iwath ds :i esa :0 500 yxsxka iwuewzy;kadu [kkrk] iwath [kkrk,oa vkffkzd fpvbk cukos aa They admitted Mohan into partnership on the following terms :- The value of building to be increased by 1500 plant to be increased by Rs. 1000. Provision for doubtful debts to be made by Rs. 200. The stock to be valued at Rs. 4,000. Mohan will bring cash for goodwill Rs. 3000 and will bring 5000 as capital for getting 1 share in the profit. Prepare capital A/c, 5 Revolution A/c and New Balance sheet. 23
Describe the methods of payment of amount due to a retiring partner. vodk'k izkir djus okys lk>snkj dks fy;s vkus okys Hkqxrku dh fof/k;ks a dk o.kzu dhft,a 4- x.ks'k] fo".kq vksj egs'k viuh iwath ds vuqikr es a ykhk&gkfu ck Vus okys lk>snkj gsaa 30 twu dks mudh iwath Øe'k% :0 6]000] :0 4000 vksj :0 2000 FkhA ml frffk dks QeZ dk nkf;ro :0 6]000 :i;k FkkA blds vfrfjdr egs'k us QeZ dks :0 1200 _.k ds :i esa fn;s FksA 30 twu dks mlus lk>snkjh dk fo?kvu dj fn;ka fo?kvu O;; :0 1200 gq, vksj leifùk :0 28]800 esa fcdha QeZ dh ys[kk iqlrdsa cun dhft,a Ganesh, Vishnu and Mahesh are parnter sharing profits and losses in proportion to their capitals, which on 30 June stood at Rs. 6,000, 4000 and 2000 respectively. The firm's laibilities on that date amounted to Rs. 6,000/-. In addition Mahesh had loaned Rs. 1200 to the firm. They dissolved the partnership on 30 June. Expenses of dissolution amounted to Rs. 1200 and the assets realised as Rs. 28,800 close. The books of the firm. 5- vyqk deiuh fyfevsm us :0 10 okys 15]000 va'k :0 2 izfr va'k fizfe;e ij fuxzfer fd;s] bu ij :0 3 ¼izhfe;e lfgr½ vkosnu ij :0 2 vkoavu ij] :0 3 izfke ;kpuk ij vksj :0 4 vfure ;kpuk ij ns; gsa lhkh va'k fcy x;s vksj bues a ls 2000 va'kks a ij izfke,oa vfure ;kpuk dh jde ugha feyha vko';d tuzy izfof"v;k dhft,a Alfa Co. Ltd. issued 15000 shares of Rs. 10/- each at a premium of Rs. 2 per share, payable Rs. 3 (including premium) per share on application, Rs. 2 per share on allotment, Rs. 3 on first call and Rs. 4 on Final call. All shares were subscribed and money was duly received except of 2000 shares. On first & final call. Give necessary journal entries. 6- _.k i= dks ifjhkkf"kr djsaa _.k&i= ds fofhkuu izdkjksa dk o.kzu djsaa Describe debenture. Describe various kinds of debentures. 7- Z fy0 dh pkyw leifr;ksa,oa pkyw nkf;roksa dh flfkfr fueukafdr gsa %& The following is the position of current assets and current liabilities of 2 Ltd. 24
vizki; _.kksa dk izko/kku (provision for Bad-debts) 1000 2010 2011 vyidkyhu _.k (short term loan) 10,000 19,000 ysunkj (creditors) 15,000 10,000 izki; fcy (Bills Receivables) 2000 40,000 o"kz ds nksjku deiuh dks ` 45]000 dh gkfu gqbza lapkyu fø;kvksa ls jksdm+ dh x.ku dhft,a The company incurred a loss of `45,000 during the year. Calculate cash from operating activities. 8- foùkh; fooj.kks a ds fo'ys"k.k ds fofhkuu rduhdkas dk o.kzu djsaa Explain the various techniques of Analysis of Financial Statements. 9- fueu fooj.kksa ls izkfir,oa Hkqxrku [kkrk cukosa %& From following particulars, prepare receipts and payments account :- izkjafhkd 'ks"k (Opening Balance) glrlfk jksdm+ (Cash in hand) 5,000 csad jksdm+ (Cash at bank) 25,000 punk (Subscriptions) 1,65,000 nku (Donation) 35,000 iqlrd Ø; (Books purchased) 80,000 fdjk;k Hkqxrku (Rent paid) 20,000 lkeku; O;; (General expense) 21,000 Mkd O;; (Postage expense) 2,000 fofo/k O;; (Sundry expense) 2,500 dksfj;j O;; (Courier Charges) 1,000 vfure glrlfk jksdm+ (Closing Cash in hand) 12,000 10- vk; O;; [kkrs dh eq[; fo'ks"krk, crkos aa State the main feature of Income & expenditure A/c. ` ` 25
11-,Dl] okbz,oa tsm,d QeZ ea lk>snkj gsa tks ykhk,oa gkfu dks 5%3%2 ds vuqikr esa fohkkftr djrs gsaa mudh LFkk;h iwath Øe'k% ` 3,00,000, ` 2,00,000 rfkk ` 1,00,000 FkhA o"kz 2010 ds fy;s iwath ij C;kt 8% izfro"kz dh nj ds cnys 10% dh nj ls mugsa tek fd;k x;ka vko';d lek;kstu tuzy izfof"v dhft,a x, y and z are partners in a firm, sharing profit and losses in the ratio of 5:3:2. Their fixed capitals were Rs. 3,00,000, Rs. 2,00,000 and 1,00,000 respectively. For the year 2010 interest on capital was credited to them @ 10% p.a. instead of 8% p.a. pass the necessary adjustment journal entry. 12- P vksj Q ds QeZ ds fo?kvu ij fueu ysu&nsuksa ds fy;s D;k jkstukepk izfof"v;k dh tk;saxh % (i) (ii) (iii) (iv) (v) fofo/k leifùk;ks a ls ` 50]000 dh olwyh gqbza,d vfyf[kr leifùk ls ` 3000 olwy gqvka fo?kvu O;; ` 5]000 gq,a ` 40]000 ds ewy; ds e'khu dks Q us fy;ka csad _.k ` 12]000 pqdk;k x;ka What journal entries would be passed for the following transactions on the dissolution of a firm of P & Q. (i) Sundry assets realised Rs. 50,000 (ii) An unrecorded assets realised Rs. 3,000 (iii) Disslution expenses amounted Rs. 5,000 (iv) Machine worth Rs. 40,000 was taken by Q. (v) Bank loan Rs. 12,000 is paid. 13- fdlh lk>snkj dh e```r;q ij mlds fglls dk fu/kkzj.k dsls fd;k tkrk gs \ How is the amount payable to the deceased partner determined? 14-,d fyfevsm deiuh us ` 100 okys 5000 lerk va'k ` 10 izfr va'k dvksrh ij fuxzfer fd;sa ` 20 vkosnu ij ` 30 vkoavu ij ` 30 izfke ;kpuk vksj 'ks"k f}rh; ;kpuk ij ns; gsa lhkh ;kpuk;sa ;Fkkle; izkir gks x;ha deiuh dh iqlrdksa esa vko';d tuzy ds ys[ksa djsaa 26
A Ltd. company issued 5000 share of Rs. 100 each at a discount of Rs. 10 per share, payable as Rs. 20 on application, Rs. 30 on allotment, Rs. 30 on first call and the balance on second call. All the amounts were duly received. Pass the necessary journal entries in the books of the company. 15- _.ki= ds Hkqxrku dh fofhkuu fof/k;ksa dk o.kzu djsaa Explain the various methods of redemption of debentures. 16- fueu fooj.kksa ls lapkyu fø;kvksa ls jksdm+ dk x.kuk djs aa Calculate cash from operating activities from the following details :- 27 2010 2011 ykhk gkfu [kkrk Profit and loss A/c 1,10,000 1,20,000 nsunkj Debtors 50,000 62,000 vnùk fdjk;k Outstanding rent 24,000 42,000 [;kfr Goodwill 80,000 76,000 iwoznùk chek Prepaid insurance 8,000 4,000 ysunkj Creditors 26,000 38,000 17- vuqikr fo'ys"k.k D;k gs \ bldh fof/k;ks a dk o.kzu djsaa What is Ratio Analysis? Discuss its methods. 18- izcu/k dks ifjhkkf"kr djsaa O;olk; es a blds egro dk o.kzu dhft;sa Define Management. Discuss its inportance in business. 19. Qs;ksy ds izcu/k ds fl)kurksa dk o.kzu dhft;sa Discuss Fayol's principles of Management. 20- O;kolkf;d okrkoj.k dks ifjhkkf"kr dhft;sa blds fofhkuu vk;keksa dk o.kzu djsaa Define business environment. Discuss its different dimention. 21- fu;qfdr ds fofhkuu L=ksrkasa ij la{ksi es a o.kzu dhft;sa Discuss is brief the different sources of recruitment. 22- ewy; ls vki D;k le>rs gsa \ ewy; dk fu/kkzj.k djrs le; fdu egroiw.kz rroksa dks vki /;ku esa j[ksaxsa What do you mean by price? Explain the factors to be considered in the pricing decision.
23- laizs"k.k dks ifjhkkf"kr djsaa izhkko'kkyh lans'kokgu dh fofhkuu ck/kkvksa dk o.kzu dhft;sa Define communication. Explain various barriers of effective communication. 24- m eh dh ifjhkk"kk nhft;sa blds eq[; xq.kksa dk o.kzu dhft;sa Define entrepreneur. Discuss his main qalities. 25- czk.m ls vki D;k le>rs gsa \ czk.m ds ykhkksa dk o.kzu djsaa What do you understand by brand? Explain the advantages of branding. 26- fueu lwpuk ls vk; rfkk O;; [kkrk crkb,a From the following information, prepare Income and Expenditure Account. punksa ls vk; 2,20,000 Income from Subscriptions osru fn;k 30,000 Salary paid o"kz ds var esa vnùk osru 6,000 Outstanding Salary at the end of the year NikbZ,oa ys[ku lkexzh 4,500 Printing and Stationary izos'k 'kqyd 20,000 Entrance Fees nku ik;k 10,000 Donation Received dk;kzy; O;; 15,600 Office Expenses fdjk;k fn;k 30,000 Rent paid fofo/k O;; 4,000 Misc. Expenses 27. jkstukepk dk izk:i nhft, rfkk jkstukepk fy[kus ds fu;eks a dh foospuk dhft,a 28
Give the form of Journal and discuss the rules of Journalising. 28. 1 vizsy] 2012 dks Øe'k% :- 60]000 vksj :- 20]0000 dh iwath ds lkfk vfer vksj lqfer lk>snkj gsaa O;kikj dk dk ykhk ¼izlafons ds izko/kkuksa ds iwoz½ o"kz 2012&13 es a 24]000 gqvka iwath ij C;kt 6% izfr o"kz dh nj ls gsa lqfer dks :- 6]000 dk lkykuk osru feyrk gsa lk>snkjksa ds vkgj.k Øe'k% :- 6]000 rfkk 4]000 gsa vkgj.k ij vfer rfkk lqfer dk C;kt Øe'k% :- 200 vksj :- 100 gsa vfer o lqfer ds chp ykhk dk fohkktu dsls gksxk \ Amit and Sumit are partners with capitals of Rs. 60,000 and Rs. 20,000 respectively on 1st April, 2012. The trading profit (before taking into account the provisions of Deed) for the year 2012-13 was Rs. 24,000. Interest on Capital is to be allowed @ 6% p.a. Sumit is entitled to a salary of Rs. 6,000 p.a. The drawings of the partners were Rs. 6,000 and Rs. 4,000 respectively. The interest on drawings for Amit being Rs. 200 and for Sumit Rs. 100. Show how the profit will be divided among Amit and Sumit and also show the Capital Accounts. 29. vafre [kkrk ls vki D;k le>rs gsa \ buds cukus dk D;k mís'; gs \ What do you understand by Final Accounts? What are the objects of preparing them? 30. ^v* vksj ^c* lk>snkj gsa tks ykhkksa dks 3 % 2 ds vuqikr es a ck Vrs gsaa mugksaus ^,Dl*,oa ^okbz* dks izos'k fn;ka ^v* us vius fglls dk 1/3 fgllk ^,Dl* dks fn;k vksj ^c* us vius fglls dk ¼ fgllk ^okbz* dks fn;ka ^v*] ^c*] ^,Dl*,oa ^okbz* dk u;k ykhk & fohkktu vuqikr fudkfy,a 'A' and 'B' were partners sharing profits in the ratio of 3 : 2. They admitted X and Y as new partners. 'A' Surrendered 1/3rd of his share in favour of 'X' and 'B' surrendered 1/4th of his share in favour of 'Y'. Calcualte the new profit sharing ratio of A, B, X and Y. 31. ryij D;k gs \ bls D;ks a vksj dsls rs;kj fd;k tkrk gs \ What is Trial Balance? Why and how is it prepared? 29
32.,Dl fy- us izr;sd :- 10 okys 10]000 va'k lerwy; ij fuxfer fd;s tksfd vkosnu&i= ij :- 3] vkoavu ij :- 4 vksj ckdh,d ;kpuk ij ns; FksA lhkh va'k fcd x;s vksj fof/kor lhkh fd'rs fey x;ha jkstukepk izfof"v;k fn[kkb, vksj [kkrk cgh rs;kj dhft,a X Limited issued 10,000 shares of Rs. 10 each at par payable at Rs. 3/- on Application, Rs. 4 on Allotment and the balance on call. All the shares were taken up and all the instalments were duly received. Show the Journal entries and prepare Share Capital Accounts. 33.,d lhfer deiuh fdrus izdkj ds va'k fuxfezr dj ldrh gs \ How many types of shares are issued by a Limited company? 34. 'X' fy- dh pkyw ifjleifr;ksa,oa pkyw ns;rkvksa dh flfkfr fueufyf[kr gsa The following is the position of Current Assets and Current Liabilities of X Limited. fooj.k/particulars 2012(Rs.) 2013(Rs) nsunkj/debtors 20,000 15,000 ysunkj/creditors 10,000 8,000 izki; fcy/bills Receivable 6,000 8,000 iwoznùk O;;/Pre-paid Expenses 8,000 7,000 o"kz ds nksjku deiuh dks :- 50]000 dh gkfu gqbza lapkyu dks jksdm+ dh x.kuk dhft,a The Company incurred a loss of Rs. 50,000 during the year. Calculate cash from operations. 35. ys[kkadu vuqikrksa ls vki D;k le>rs gsa \ blds D;k mís'; gsa \ What do you mean by Accounting Ratio? What are its objectives? 36. bdgjh ys[kk iz.kkyh D;k gs \ bldh fo'ks"krkvksa dk o.kzu djsaa What is single entry system? Explain its features. 37. fueufyf[kr lwpukvksa ls ykhk&gkfu dk fooj.k rs;kj djsaa Prepare the statement of Profit and Loss from the following : 30
o"kz ds vur esa iw th Capital at the end of year Rs. 5,000 o"kz ds izkjehk esa iw th Capital at beginning of year Rs. 7,5000 vof/k ds nksjku vkgj.k Drawing during the year Rs. 3,750 vfrfjdr iw th yxk;h Additional capital introduced Rs. 500 38. MkVkcsl izca/k iz.kkyh ls vki D;k le>rs gsa \ blds fo'ks"krk, dk o.kzu djsaa What do you mean by database management system? Explain its features. 39. dei;wvj ls vki D;k le>rs gsa \ ys[kkadu esa dei;wvj dh Hkwfedk dk o.kzu djsaa What is computer? Describe its role in maintaining accounts. 40. izfrkk i= fdls dgrs gsa \ izfrkk i=,oa fofue; esa vurj crkosaa What is a Promissory Note? Distinguish between Promissory Note and Bill of Exchange. 41.,d e'khu 1 vizsy 2009 dks 1]00]000 :0 esa [kjhnh xbz LFkk;h fof/k ds vuqlkj 10% okf"kzd gzkl dkvrs gq, rhu o"kz ds fy;s e'khu [kkrk cuk;saa [kkrs izfro"kz 31 fnlecj dks can fd;s tkrs gsaa A machine is purchased on 1st April 2009 for Rs. 1,00,000. Make machine account for three years assuming that depreciation is charged @10% p.a. on fixed instalment method. Accounts are closed on 31st December every year. 42. vk;&o;; [kkrk vksj izkfir&hkqxrku [kkrk esa vurj crkosaa Distinguish between income-expenditure account and receipt-payment account. 43.,d QeZ ds fo?kvu ij jkstukepk izfo"v djsaa Make journal entries on the dissolution of the firm. 31
44.,Dl fy- us,d Hkou 4]40]000 :i;s esa [kjhnka vk/kh Hkqxrku uxn fy;k x;k vksj 'ks"k :i;s 100 okys 12% _.ki=ksa }kjk 10% ds izhfe;e ij fuxzfer dj fy;k x;ka vko';d tuzy izfof"v;k dhft,a X Ltd. purchased a building for Rs. 4,40,000. Half the payment was made in cash and the remaining by issue of 12% debentures of Rs. 100 each at a premium of 10%. Pass the necessary journal entries. 45.,d O;olk; dk pkyw vuqikr 3%1 gsa bldh 'kq) dk;z'khy iw th :0 4]00]000 gsa blds LVkWd dk ewy;kadu :0 2]50]000 ij fd;k x;k gsa rjyrk vuqikr dh x.kuk dhft,a A business has a current ratio of 3:1. Its net working capital is Rs. 4,00,000 and its stock are valued at Rs. 2,50,000. Calculate quick ratio. 32