This question papdr contains 16 printed pagesl
FACULTY OF COMMERCE
B.Com. (First Year) (First Semester) EXAMINATION
APRrL/MAY, 2015
FINANCIAL ACCOUNTING-I
(MCQ + Theory)
Time : 10.00 a.m. to 12.30 p.m.
(Tuesday ,7 -4-2Ot5)
Mqximum M arks-t0+30=40
Time-2Vz Hours
N.B.
:- (i)
(ii)
Solve Q. No.
Question No.
(iii) All
(iu)
(,
\LLL
)
(iu)
on OMI| sheet during the first half hour.
I
and Question No.
2
are compulsory.
questions carry equal marks.
Use of simple non-programmable calculator is allowed.
ylEr !F.. 1 Er oMR Sheet qrq Til@FrqEn
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(ii)
I
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eilt sTIfu q[ gr&
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l itntr qrtrl 6'oqtat
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sTrt
P.T.O.
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II-{1-2015
:
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rylultrple choice questions
ll
Ii'
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10'f.
:
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vgrqi* er{
(,
:
The work of accounting depends upon
(a)
(6)
book-keeping
'cash book
.
(c)
:subsidiary books
@)
ledger
tei*=re
q,,rd ........-
qrcR
€rfttT{
3rsa.
(c) !{dqW
a{
(b)t-q5trfi
(c)
{rdr€Ifi' gRrt
taffi
-.- is the amoirnt invested by the
of a hsinesg-
(c)
Cash
G) Cqital
(c)
Money
(d)
Asset
oyner
-
( 3 )
H--{1-2015
eT€rd.
\
(o) {l-Gf
:
(b)'.: qr ro
(c) +qr
@) frfr
Cash column of cash book can never have .........
balance.
(a)
Zero
(c)
Credit
(d)
Norre of the above
.
ts 5q tq
ffirr{rq H'*& "" "'""':""'
h'
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@)
i'\ai
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:
P.T.O.
r. r.\r.
I
I
( 4)
WT
(iv)
Use of subsidiary books can be made by
:
(a.)
Only large business concerns
(b)
Only small lusiness concerns
(c)
Only mediun size business concerns
(d) All
types of business concerns
fqfrET sqqqrniqr
(a)
(u).
H--{1-2015
rfi-ffi
ffiq
gwqriq qrw Er +u
qd
+dl
A copy of customer's account in the ledger of the bank
called ..................
(a)
Pass Book
o)
Cash Book
(c)
Advice
(a
Balance Statement
is
wT
(5)
+.nq gtd
9\
rffi€
H__{1-2015
ursrrdn qrsrail
sidffi et .'........'..'....
\
3T{T Eutdrd.
(a)
qR| gs
;\, gs'
(b) '{|-q
-
gqil
(n\
\v/.A....
@
{ui)
t{r@5Tf,fi
Bank Reconciliation gtatement is prepared by
:'
,
'
(a)
Bahk
(b)
Proprietor
(c)
Auditor
@)
Investigator
+o gaqufrrro
',"'i"""":"'
ait rqru SA
qrA.
(o) ff
(b)
qrGF
(c) ei*trfi
(d)
3iEr6rff
P.T.O.
:
T
(0)
WT
(uii)
H--{r-2015
wages paid.forinstailation of machinery wrongrydcbit€d
to wages
account is an error of .............
(o)
Omission
(b)
Commission
b)
Principle
@)
Duplication
zix
a
'
I
sqiq,put
3rrcf
ilt
(a)
fusr
3{qn
wqTd sTrfui Tgfr
g+tor
6 rgfr srs* o,i 6uq_6
..-.:.............
q5, wran.
'- 6) &q frsq
(c)
(uiii)
{.^
V(elrkFfi'
lrrors whrch compensate the effect of each oth€r are
(a)
Clerical
(b)
Tbo-sided
(c)
One.sided
(d)
Compensating
called
( 7 )
H--{1_2015
qqt qir ErT:ztt g*t+t e$rrrr qE m.-{A qr{n gqt€r
-n
Ts'
(a)
qqara.
s',rc{-fr
0) ffiera
(c) $.
@)
(ix)
qrE
q|qq.rfr
Debit balance of trading account means
' (a)
Gross loss
@
Net losi
(c)
Net profit
@)
Gross profit
q|TR glFql-qr Tra frRs{. EUdt .
. @)
.
. . tq.
FF',O iiEr
tb) frqd iia
(c) FEfa TFI
\d)
T|tfiO
TIFT
P.T.O.
f . .r.Lr.
(s)
WT
k)
H--{r-2015
closing stock is always valued at cost or market prioe,
whichever
.
iS .,,...:..,......-............. .
@)
More
(b)
tess
(c)
Equal
@)
Positive
r.
dT{sr weTrq E-€i€r
ffi
fr .- .- -
erst f@1-qt orrsrn
. (a)
aa
fu
fiqr
Errqn
ffqd qrtqt
it.
qrRT
(6) q't
(c) grm
@)
wrcrrfi'
(Theory)
Journalise the following transactions
in the books of Ram
nL4
.Jan.
1
Started busingss with cash of
Jan.
5
Purchased goods
t
8,O00
{
25,0(X)
;
(e)
Jan.
8
Jan.
10
Jan.
12
Paid to Mahesh
Jan.
15
Sold goods for
Jan.
18
Received cash
from Sachin
Jan.
25
Paid carriage
{
Jan.
28
Paid rent
Jan.
31
Interest of
Sold goods
for't
H---01-2015
6,000
. Purchased goods from Mahesh on credit for
t
{
200
t
t
{
4,000
4,000
8,000 to Sachin on credit
{
2,000
50
to Landlord
600 received from Ramesh.
rn qiqr gwfird T#o q€RiqT eid fr{ wr
:
?.0t4
qri.
r
r 25,000 {rfqrafl to r**t qewtq ynq *er
qri.
s
qer$ st* r
s.ooo
qFT.
u
qrflrfi
6,000
qri.
ro
qt{r m.q{ wrfrrt qro €ifr *or r
qri.
rz
qt{rot R0 r
qri"
rr
qfu{or t,t{r0q{ rTr€'f*For r
FrcF-t
t
l,ooo
+,ooo
8,000
P.T.O.
,r
(to)
WT
qti.
re
H--o1-2015
qfo{Hqrfuffir2,ooo
qri. zs
er€gs'
qri. ze
T-Rrqm
qri, gt
{'iVRRr
ud
q* , uo
qt
qq
Rd
? 2oo
foarO
{
600
t?epare a simple cash book from the
following information
:
2014
March
1
March 2
Opening cash balance ?
2Xi,(X)O
The businessman invested firrlher cash
? 6,000 into the
business
March ?
Investment sold
March
10
Paid
March
14
Cash sales ? 2,850
t
t
9,100 and
*-r.ioi*
paid ?
3,200 to Dipak
March 18
Stationery purchased
March 21
Old furniture sold to Rajan for cash ?
2,fSO
l
100
{
4S0.
March 23
Paid carriage
March 28
Purchased goods worth ? g,00o
March 31
Deposited
all
{
1,6g0
eash
in
excess
of
at rvb bade
t
discount
3,Ofi1.
i
( 11
WT
srcfo qrttfr{s.q vtq
tq
H--41-2015
)
gwfi ir{m tn{r :
2014
qrd r
gt-+tffi tq Rr@fi r
qrd
z
qwsrFr*li IFI {
qrd
z
26,000
6,000 artrsnna
&fit
i6{rftI 3Id
t e,100 ot @$'ffi
Rt t roo
sTrpr qfiWo-n
qrd ro
fq-r-o'or
qrd ra
qrd zr
tq ffi r z,Bbo
ffi qtfr r aro
rrqq qin gi v.f+fl ft*i ffi r 2,1b0
qrd
zg
qr6'{ qqi-A R=0 r r,oso
ze
r 8,ooo ffi
rnd ra
rnd
qrd sr
R0 r
g,zoo
\re
\,
tovo q'qTli q..sem
Et*
+ot
t s,ooo ieil qrffi tq rwq t'*a qq1 HTrqRr
qTor.
'Or
(friEr)
Pass Journal entries
(t)
Rent
to rectify the following errors
t 2,000 paid to landlady
:
Anuradha has been debited to her
persgnal account.
P.T.O.
t . r.\-r.'
{t2)
WT
Paid General Expenses , of
(rr)
H-{1-2015
_{
1g were posted
in the
ledger
ast8l
Wages T 1,00Q paid for installatioa of rnachin'nrJr debited
to wages
$;,t)
account
Qil)
Sales return booh was overcast by
(u)
Purchase book was undercast by ? lr5fl)-
qr*o BsiqT gcd dq qrr
(,
T-yt:+fr
srg{rqT
t{*dd fioqfn
Qi) qFnq w+A r
t
p.'O(X)
:
f6€i rn3 r
ftil
fq
€reriT
eTrS.
18
kd
Tnqr;q
.-
s{ Tm
1 s1
ffirqrd
3Tfa.
Qrt) ?h qqfq"qtffie qSfr {
1,000
ffi
-r$fr
rd fmda
ir{rqiT
3TrO.
(;u) i{*t
Tcd S,sF
t z:oo0 i qrw q-{q' ere
(u) utql g<o r 1,500 E ulfr orquvta qA
\A
4,
From the,following particulars prepare a f,qnt Beconciliation
Statement as on Blst March, 2OL4 :
'
(i)
Bank balance as per cash book ? 12p00
10
(13)
WT
t
H--{1-2015
(ii)
Cheques
(iii)
Bank credited interest on investment
in the
(iu)
of
8,000 issued but not presented firr.payment.
{
3,800 but not recorded
cash book.
Bank paiit insurance premium on our behalf directly
recorded
(u).
t S,400.not
in the cash book.
cheque of
t
5,600 deposited into the Bank but not credited by
bank.
qrcf€
tFtt
Ef6-r 31
ftfri dfr 1iffi
(r)
rtq5wfiTrqfEd+defr|@,fu,2oo.
(ii)
\Aa^
efirivr
Frrifd qr{ufl-f, oTror, qrg
(iii)
d qftfirqre
qrEt e{uqra error
t 8,ooo.
9\\
\
^ ^
{*i
tqFfMfo
5Fffird
?5"grirkT
ilq q{UqR
qFqrq
< s,800
qqr *S, qrg FqEi itE rts
sTrd qrfr.
(iu) grrqr Tdi +*i
(u)
q:rs- ir{m
:
qra
_-'{_
qrd, zorq
fqqr
gll-oT
< 5,600qr eHrtqr
yqfrq ( b,400 ftd. ivrai to
Sem'rd
TIET.
d*fr qqr +or, qiE fr qqr rer
qr€1.
P.T.O.
H--O1-2015
From the following Trial Balance prepare Final Account of Mr. Satish
as on 31-3-2014 :
Particulars
Capital
Purchase
Sales
Dr.
Cr.
<'
t
.
18,000
27,000
,
Creditors
9,000
Salaries
2,ooo
Insurance
1,000
Debtors
33,000
16,500
Furniture
9,000
Machinery
9,000
Opening Stock
71500
Carriage Inward
1,500
Advertisement
4,500
-
l
I
ir
I
',
(15)
WT
Adjustment
H---01-2015
:
(,
Closing stock
Ui)
Depreciate furniture and machinery by
(iii)
Prepaid Insurance
t
(iu)
Outstanding salary
{
t
15,000
lT%o.
.
.,r
qtar
F{q{ur
300.
1,b00.
n\nrr raq?iqFi ar ffiTT @ffi gfiyq OGt ifilR rb.{I 31 -3-2014
r
qfe
EiITT
t
?
,]TTY
€tEi
33,000
19,000
@
27,000
ry,"i
9,000
+dl
2,000
tu
1,000
Enr*1
16,500
-.F.T.O.
^ ,..t.
'
I
i
I
J
iill
t
I
I
( 16.)
\MT
l
-r
.!
t'
IFT+fl
9,000
.iT
9,000
l
:qR$rq
g{Trrfr
dq
7,500
.
qrFT.qq.
tTr&{n
l5q0
:
4,500
. 69,000
Trqr{iijrqr
:
(D Iiil"r d'q'r
15,000
(a)
q,frq{ q
(iin:)
1{qfr fqrr
(
(iu)
erm iaq
{ 1,500.
H---S1-2015
q{TRT
"jTFr lozo
Boo
16
3Tli5RT.
This question paper contains 16 printed pagesl
H-3-2015
FACULTY OF CO1VIMERCE
B.Com. (First Semester) EXAMINATION
MARCIVAPRIL
,
2OI5
FUNDAMENTALS OF STATISTICS
(MCQ and Theory)
(Wednesday; 8-4-ZOl5)
Time :
Time-2l/z Hours
N.B.
:-
(j)
(ii)
Solve Question No.
Question No.
I
I
12.80 p.m.
on OMR sheet.during the first half hour.
and euestion No.
A/i
(iu)
Simple calculator is allowed.
I
to
M uximunt Ma rks-10+80=40
Gii)
(r)
10.0O a.m.
Z
are compulsory
questions carry equal marks.
911 q;qi6
r 6r oMR sheet T{"t TfrgqrEqrqT sG iql-qd
q*or qqf
dtls
I
+a r€to.
l'
i
t
(ii)
efi
m.qifi 1 eTrfq
uii)
Fd
erriqT
(iu)
€Tq rTdr$"iz qrilqrTr€ q{-qmrfr sG.
z
t
wh.qd qTto
I
t
I
sqn W
3Trild
P.T.O.
(.,2
)
H-3_-2015
(MCQ)
I
1.
Multiple Choice Questions.
qqqftfr vr{ dsqr.
The word Statistics hds been derived from l,atin word .,..............:...
and German word
(o)
Streat, starik
0)
Status, statistik
(cl
State, counting
@.)
Science, source
Statistics ET TTq
delq
:
qr+fu
".'""",:'-":': fi<xqrql 3rm
(a)
Streat, starik
(b)
Status, statistik
(c)
State, counting
(A
Science, source
l
wt
" qt €flrtrr vft
,qpqd|o
(e)
WT
\u)
Statistics is an ........
@) Art and also Science
(b)
Economics and also Science
(c)
Algebra and also Math
@)
Account and also Audit
..
r.
(a)
F-CIr 3-iTFr
(b)
sTq{ns
(c)
Wtfr
Mode
eTrFr
fr..flq
enFr ei*e{q 3{rt
is denoted by :
@)a
b)M
s!c>
srTt
qTfrT Tfud
@) fursc
6ii)
fTilT 3rt
(c)
z
@)
None of the above
H-3*2015
WT
(5)
(u)
LI
o
6^<'
.fr-o-zulD
The coefficient of quartile deviation is
calculated by
Qs xQr
@)
(b)
:
QsxQr
Qs
-.Qr
Qs+Qr
t.
i
(c)
id
Qa+Qr
Qs-Qr
t
ft
I
@
qE**. fffie,*qT Fdwrfi
I
.I
t
QgtQr
t
QsxQr'
I
I
*I
(b)
Qs-Qi
Qs+Qr
t
r
I
(c)
Qs
+Qr
Qe-Qr
f
I
I
Qa-Qr
I
Qs
B
il
I
I
i#
- Q.l
a +rqrqr
sdrT€rR s,rdine
?
(6
WT
tui)
Standard deviation is called
)
H-3-2015
:
(a)
First moment of
(b)
Third moment of dispersion
(c)
Second moment
@)
None of the above
gtrq
frqor rryrq
dispersion
of dispersion
:
I
tuii)
(a)
First moment of dispdrsion
b)
Third moment of dispersion
(c)
Second moment
(d)
Tffi
iRegression'
q*-6t
of dispersion
rrti
is the word used by Sir Francis Galton, for frrst time
in:
(a)
7677
(b)
7777
(c)
7977
@)
1877
'l
( 7)
'9frgr1qq' €t ff6E gqrT
H-s-zors
trt y-r<gt€. rf@E qi*
...............,.........
tri
qrqw.
(uiiil
(a)
1677
(b)
L777
(c)
1977
@)
t877
.........
coefficient.
(a) Karl Pearson
(b)
Galton
(c)
Kenny
(A
Keeping
l
qirl ve+idq {ur6r$
(a)
(b)
qETd
{1;g1rq
r€td
f(d
fqeirtn
'Tog-t
(c) S-lt
(d) ffirT
P.T.O.
(8)
WT
@c)
H-3-2015
The correlation between two variables will be of high degree
(a) r is more than
0.5 but less than
:
O.Zb
(b) r is more than 0.75 less than one
(c) r is less than 0.5
@) r is equal to 1
tq q-orfro vE*iaiq sq qfrT $G srQ Tffi
Endfr
'
qiqer Rrfrf,
?
@) " t
,
:u) " t
(c) ' t
o.s
iqr qrm suT 0.25 tqn qf
ien qrm vrq.
o.zs
os te{r r,fr
qmT teTr
simiTl
*lfi
eftrdiiT
@
@) 't1qrqtflqrffii{r
(r)
Which one of the following is true
@)
a=x.+2fdx
M
(b).
2fdx
Q=X+-Xt
(c)
s-x+
@)
a-x+-xLn
?
xL
:
n
2fdtc2
xL
n
Lfdx
j
(e)
sffirerffi
(a)
H*3-2015
?
"=**lY *t
@)
o=**\fd'^i
(c)
a =-,
*Dfdxz ,
.
n
a-Jc+
ft
.;
Lfdx--"
(Theory)
2.
Calculate Mean and Median
from the following data
Profit ('000)
:
10
No. of Shops
0._10
I
70-20
20-s0
11
13
30--40
P.T.O.
- -a,-J :::
:
t.
li
&
iu*'' ,Tfff -**.;Y&"Inffi
(
WT
3.
11
\
H-3-2015
calculate Karl Pearson's coef,frcient of correlation from the following
data
:
10
x
Y
17
t2
18
16
.19
t4
19
11
20
15
n
19
21
.22
lr
Use '19' and
2t.
16
22
t5
%
20
as working means for 'X' and .,y' series
respectively.
P.T.O.
T-
,-*--J,.,d
WT
(13
H-3-2015
Or
(fti{r)
caiculate Mean Deviation from the
Median and its coefficient from the
following data
:
Marks
G-
No. of Students
:
10
o
10-20
6
20-30
n,
30-40
12
C
[_
I
i
I
i
,
fr
I
I
r
i
I
40-50
28
50-60
20
,
i
d-
atl
'- /
7G-80
10
10
P.T.O,
,*
-
-*/-
(14)
WT
rgr6o qrfCfrqsq
qsz|tFr
.t
lltn
.)_
.
H-3-2015
qq{ fu{w
qrr4 E{ Fnrtr
6.1-61 :
lMSrqr
0-,-10
5'
10-20
8
H
gr{'
'I
.n
3H0
t2.
f
40-50
: 5G-60
4.
?a
.n
60-70
10
70-80
10
Calculate the standard deviation and its coefficient from the following
I.
data
:
10
f,i
CIass
trlrequency
0-10
o
10-20
10
2H0
1q
l.
T
l
(15)
WT
ii
i
H-3-2015
30--40
16
40-50
27
50-40
10
60-70
15
7G--8O
s
gl€r€ qrrffrqr
q1q1q
l.
t'
'vqrq-f,Tqoq'
sTriuT
Rrqr {ur6 qil6r
:
&
':t '
"t
rl'
ert
qrf{rR''ilr
!'l
!il
{t
0-10
:
o
10*20
10
20-30
12
30-40
16
40-50
27
5H0
1.0
60--70
15
7G-80
5
P.T.O.
f-
(16)
WT
H-3-2015
Or
(fri{T)
The following scor€s.were worked out from ttre list of the test in Statistics
and English
in
an ,annual exernination
:
G)
in Statistics Marks in
Marks
Mean
Y'
English
. 39.5
47.5
10.8
16.8
Standard deviation
Coefficient of correlation =' i"
= + 0.42.
Find regression equation x on y and estimate the value of
I
when
,J = 30.
qiftsa1 .IrfrT Frs
fqsqruTr 1uriqT
qfr{Fq
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H-35-2015
FACT]LTY OF COMMERCE
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MARCIUA,PRTL, 2015
COMPUTER FOR BUSINESS
.
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(Compulsory)
(MCQ and Theory)
(Friday, f0-4-20f5)
Time
: 10.00
Time-21/z Hours
17 ir
t\.D.
a.m.
to f2g0
p.m.
Maxunum Marks_
:_ e) A// questions are compulsory.
(ii)
Figures to the right indicate
.:
full
marks.
MCQ
1.
Give the synonym of ,Faint,
(a)
fatu
@
gentle
(c)
dark
@)
dull
:
P.T.O.
O
WT
2.
\
The synonym . of
.',.,..........-...
t9\
g.
A:-:47 .24L5
/
:...."...'is''defend''
'I
b'l
.
supoort
ir
(b) exploit
(c)
depart
J\
\Y/
-^-1,-
/
:3.
Choose
(o)
an antonYm for'Powerful'
:
Strong
.t
(b) Polite
(c)
Incapable
(d)
Lavish
:
I
'/
Give an'antonf
(a)
,m
of 'Suffer' :
relieve
)
(o)
pam
:
(c)
disgust
l
(d)
rernove
,l
WP
.
A-47-240,5
-5.
:"
6.
{
-t
t
nt.
f)mn
.f.
t .\-r.
(4)
WT
A*47-2015
.
8.
rrn-
wno was the glrr that the narrator met at Deoli
station
@)
His cousin
$)
A basket seller
{c) A visitor to his grandfather,s
d)
9.
house
The owner of a tea;stall
what
\a)
?
does
the author equate the scientific point of view with
?
No judgements
l
fr
6)
(e)
God's eye-view
'Bird's
i
,]
.l
.ttl
eye-view
(d) Objectivity
i
:
10.
'Father's Help, has been taken from the airthologi
(q.)
:
An Astrologier's Day
,I
(b)
Swani and Friendg aqd other stories
(c)
Thg English Teacher
a
i
@.)
The Man-Eater of Malgudi
l
lttr
-2015
(5)
A-47-20\5
(Theory)
t
.-l {.
Explain with reference to the context any one of the foilowing
--''".."
(i)
:
4
The pain of a kick on the shin soon passes away but
the pain
of a wound to our self-respect or our vanity may poison
a whole
day(ii)
l
.Of course, the phrase ,Live according
to nature, is
quite
meaningless.
2.
I
t
I
t
What values did Subroto Bagchi,learn from his family
?
Or
ty
Sketch the character of Swami m your own words.
3.
Write short answers of the following questions (any two)
(t) What
does A.G. Gardiner say about the value
manners
:
of
good
?
I
il-
(tt)
What message does Haldane convey in his essay
?
(iii) Sketch the character of Sir Mohan Lal.
I
I
t-
Qu) write a note on the theme of 'If you Are wrong, Admit It,.
I
I
I
t
P.T.O.
(6)
wr
4.
(A)
Write a report
A-47-2015
on
Blood donation camp organrseo Dy your
u
your teacher for your inability to attend tht
college.
Write an E-mail
seminar.
(B)
Write
an-
application for the post of Receptionist to the Manager
-Indian Chemical Industry, Mumbai.
-t
Write a letter to the Editor of the local newspaper regardir
the problem of noise
.pollution
during festivals.
I
.1
)d
1
I
I
A-47-2075