Saturday, November 28, 2015
Total No. of Questions: 13
Paper ID [A0203]
BCA (103) (Old) (Sem.-1st)
Time: 3 Hrs. Max. Marks: 75
Instruction to Candidates:
1. Section-A is Compulsory.
2. Attempt any Nine questions from Section-B.
(a) What do you mean by dual aspect concept?
(b) Differentiate between accounting and accountancy.
(c) What do you mean by personal accounts?
(d) What is meant by contra entry?
(e) Define credit note.
(f) Differentiate between direct and indirect expenses.
(g) Where the prepaid expenses are shown in balance sheet.
(h) Mention two limitations of management accounting.
(i) Explain the purpose of preparing profit and loss account.
(j) Explain two uses of management accounting.
(k) Pass an entry of allotment of shares.
(l) What is meant by forfeiture of shares?
(m) Pass an entry for forfeiture of shares.
(n) Mention two uses of computers in accounting.
(o) Name some sources of raising capital.
Q2. Write a note on accounting concepts.
Q3. What is double entry system? Discuss its advantages.
Q4. How posting of business transactions is done in ledger?
Q5. Journalize the followings:
(a) Income tax paid Rs.2000.
(b) Life insurance premium paid Rs. 3000.
(c) Paid to verma Rs. 4975 in full settlement of Rs. 5000.
(d) Cash Rs. 101 and goods Rs. 50 given away as charity.
(e) Fire insurance premium paid Rs. 2500.
Q6. How management accounting is useful in managerial decision making process?
Q7. Prepare a performa of balance sheet by using imaginary figures.
Q8. Find out gross profit from the following information:
Sales revenue Rs. 500000
Opening stock Rs. 40000
Closing stock Rs. 20000
Import duty Rs. 45000
Return inward Rs. 2000
Return outward Rs. 4000
Purchases Rs. 235000
Q9. Why profit and loss a/c is prepared?
Q10. Describe the procedure of forfeiture and re-issue of shares in case of company.
Q11. Differentiate between manual accounting and computerized accounting system.
Q12. A ltd. Company 10000 equity shares of Rs. 10 each Rs. 5 on application, Rs. 3 on allotment and balance on first and final call. A shareholder holding 200 shares fails to pay the amount due on final call and shares being forfeited by company. Pass necessary journal entries in the books of company.
Q13. Give a main distinction between equity and preference shares.
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