23 20 -M ay G01/G02/G40/COM106/EE/20230603 JwU : 80 23 doi : 3 Vmg Marks : 80 20 Time : 3 Hours 1. -M ay gd©gmYmaU gyMZm : gd© àíZ gmoS>{dUo A{Zdm`© Amho. àË`oH$ Cn-àíZ nmM JwUm§Mm Amho. 20 2. 23 All Questions are Compulsory. 3. -M ay Each Sub-question carry 5 marks. àË`oH$ Cn-àíZm§Mo CÎma 75 Vo 100 eãXm§V {bhm. àË`oH$ àíZmMo CÎma ñdV§Ì n¥ð>mda {bhmdo. w ma JwUm§V ê$nm§Va H$aÊ`mV `oBb © . 80 JwUm§À`m àíZn{ÌHo$Mo Amnë`m {ejUH«$_mÀ`m g§aMZoZg -M ay 4. 20 23 Each Sub-question should be answered between 75 to 100 words. Write every questions answer on separate page. Question paper of 80 Marks, it will be converted in to your programme structure marks. 5. àíZm~m~V e§H$m Agë`mg, _amR>r ^mfoVrb àíZ A{YH¥$V g_Omdm. 20 23 Incase of doubt of question, Marathi version will be treated as final. -M ay Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions. A) l‘ ¶m CËnmXZ KQ>H$mMr d¡{eîQ>ço {bhm. Write the features of labour, the factor of production. ~) nwadR>çmVrb ~Xb {ddoMZ H$am. b) Explain the changes in supply. 20 23 a) ay 1. -M H$) B-H$m°‘g©À¶m ì¶dhmam§Mo àH$ma ñnï> H$am. Explain the types of E-commerce transactions. S>) ì¶dgm¶mMo ‘¶Ëd ñnï> H$am. H$moUVo hr nmM ‘wÔo ’$³V d) Discuss the importance of Business. Write any five points only. ay 20 23 c) AmXoe åhUOo H$m¶? AmXoe nÌmV g‘m{dï> H$amd¶mMo ‘wÔo {bhm. e) What is the meaning of purchase order? Write the points to be included in purchase order. 02 3 -M B) Ma y2 KA23-271 G01/G02/G40/COM106/EE/20230603 : 1 (P.T.O.) 23 20 -M ay 23 Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions. A) bhmZ à‘mUmda {H$aH$moi ì¶mnma H$aUmè¶m XþH$mZm§Mo àH$ma {ddoMZ H$am. a) Discuss the types of small scale retail shops. ~) A§VJ©V ì¶mnma d {dXoer ì¶mnma ¶mVrb ’$aH$ ñnï> H$am. H$moUVohr nm§M ‘wÔo ’$³V b) Write any five points to explain the difference between Home Trade and Foreign Trade. 23 -M ay 20 2. Explain the types of Marine Insurance. S>) C{MV H$amamgmR>r Amdí¶H$ Agbobr ""‘w³V g§‘Vr'' hr g§H$ënZm ñnï> H$am. d) Explain the concept of "Free Consent" which is essential for a valid contract. B) Am¶H$a H$m¶XçmZwgma ''ì¶dgm¶ d Y§XçmnmgyZMo CËnÞ'' hr g§H$ënZm {ddoMZ H$am. e) Discuss the concept of "Income from Business and Profession" as per the Income Tax Act. 23 -M ay 20 23 -M ay c) Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions. A) KmD$H$ ì¶mnmè¶mMr H$m¶} {ddoMZ H$am. 20 3. 20 H$) gmJar {då¶mMo àH$ma ñnï> H$am. Discuss the functions of Wholesaler. ~) JwXm‘m§Mo H$moUVohr nmM àH$ma ñnï> H$am. b) Explain any five types of warehouses. 20 23 -M ay a) ay H$) H§$nZr d ghH$mar g§ñWm ¶mVrb ’$aH$mMr nmM ‘wÔo {ddoMZ H$am. Discuss five points showing difference between a company and co-operative society. S>) ^mJrXmar g§ñWoMo Xmof H$moUVo? d) Which are the drawbacks of partnership firm? B) gaH$mar ImVo qH$dm {d^mJr¶ g§KQ>Z ¶m àH$mamMr d¡{eîQ>ço {ddoMZ H$am. -M ay 20 23 -M c) Discuss the features of Govt. Department or Divisional organisation. 02 3 e) Ma y2 KA23-271 G01/G02/G40/COM106/EE/20230603 : 2 23 20 -M ay Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions. A) {hemo~gmè¶m§À¶m g§H$ënZm§Mo ñn{ï>H$aU H$am. Explain the concepts of Accounting. ~) Imbrb ì¶dhma amoO{H$XuV Zm|X H$am. i) CYma IaoXr lr nQ>ob ¶m§Mo H$Sy>Z ê$. 25,000 ˶m§Zr 10% ì¶mnmar gyQ> {Xbr. ii) amoI {dH«$s ê$. 20,000 ˶mda ì¶mnma 3% amoH$S> gyQ> {Xbr. iii) drO ~rb ê$. 7,500 MoH$Zo {Xbo. iv) lr nQ>ob ¶m§Zm ê$. 10,000 {Xbo. v) lr OmYd ¶m§À¶mH$Sy>Z CYma {dH«$s nmoQ>r ¶oUo Agbobo ê$. 3,000 {‘imbo. b) Journalise the following transactions. i) Credit purchases of Rs. 25,000 from Mr. Patel he allowed 10% trade discount. ii) Cash sales Rs. 20,000 cash discount allowed 3%. iii) Paid electricity bill of Rs. 7,500 by cheque. iv) Paid Rs. 10,000 to Mr. Patel. v) Received Rs. 3,000 from Mr. Jadhav for credit sales to him. 20 23 a) -M ay 20 23 -M ay 20 23 -M ay 4. H$) {dH«$s nwñVH$mMm Z‘wZm V¶ma H$am {dH«$s nwñVH$ {b{hʶmMo ’$m¶Xo H$moUVo? Prepare the form of sales book. Which are the advantages of writing sales book? S>) Imbrb ‘m{hVr dê$Z ì¶mnma ImVo V¶ma H$am. lr A{ZHo$V Omoer ¶m§À¶m 31-12-2022 amoOr g§nboë¶m dfm©À¶m VoarO nÌH$mVyZ Imbrb AmH$S>do mar CnbãY Amho. ê$. ê$. {dH«$s 2,60,000 IaoXr naV Ho$br 7,000 IaoXr 1,40,000 {dH«$s naV Ambr 5,000 gmR>çmVrb ‘mbmMo IaoXr darb dmhVyH$ IM© 6,000 A{Vd¥ï>r‘wio ZwH$gmZ 8,000 AIoaMm ‘mbgmR>m 20,000 àma§^rMm ‘mbgmR>m 15,000 d) Prepare trading account from the following information. Following balances are available from the trial balance of Mr. Aniket Joshi for the year ended on 31-12-2022. Rs. Rs. Sales 2,60,000 Purchases return 7,000 Purchases 1,40,000 Sales return 5,000 Damages of goods in Carriage inward 6,000 stock due to 8,000 Closing stock 20,000 Opening stock 15,000 02 3 -M ay 20 23 -M ay 20 23 -M ay 20 23 c) Ma y2 KA23-271 G01/G02/G40/COM106/EE/20230603 : 3 23 20 -M ay lr A{ZHo$V Omoer ¶m§À¶m 31-12-2022 amoOr g§nboë¶m dfm©À¶m VoarO nÌH$mVyZ Imbrb ‘m{hVr CnbãY Amho. ˶mdê$Z 31-12-2022 amoOr g§nboë¶m dfm©gmR>r Z’$m VmoQ>m ImVo V¶ma H$am. Zmdo ê$. O‘m ê$. doVZ 30,000 T>mo~i Z’$m 1,39,000 drO ~rb 8,000 ì¶mO 3,000 ^mS>o 6,000 {d‘m 1,500 ’${Z©Ma 20,000 BVa ‘m{hVr … i) ^mS>o ê$. 2,000 XoUo hmoVo. ii) ê$. 500 {d‘m nw{T>b dfm©gmR>r {Xbm Amho. iii) ê$. 8,000 À¶m ‘mbmMo A{Vd¥ï>r‘wio ZwH$gmZ Pmbo. iv) ’${Z©Mada 10% Kgmam AmH$mam. e) Following balances are available from the trial balance of Mr. Aniket Joshi for the year ended on 31-12-2022. Prepare profit and loss A/c for the year ended on 31-12-2022. Rs. Cr. Rs. Salary 30,000 Electricity bill 8,000 20 1,39,000 Rent 6,000 Insurance -M ay Dr. 23 -M ay 20 23 -M ay 20 23 -M ay 20 23 B) Furniture 20,000 Gross profit Interest 3,000 20 23 1,500 Other information : Rent Rs. 2,000 was payable. ii) Rs. 500 of insurance are paid for next year. -M ay i) iii) Goods worth Rs. 8,000 damaged due to heavy rain. Depreciate furniture by 10%. sssssss 02 3 -M ay 20 23 iv) Ma y2 KA23-271 G01/G02/G40/COM106/EE/20230603 : 4