MGT101Fall2008 FinalTerm OPKST MGT101 FinancialAccounting(2)

8/14/2019 MGT101Fall2008 FinalTerm OPKST MGT101 FinancialAccounting(2)

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\'01;}\rtlch \af0 \ltrch }{\listlevel\levelnfc0\levelnfcn0\leveljc2\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch \a\af0 \ltrch }{\listlevel\levelnfc0\levelnfcn0\leveljc2\leveljcn0\levelfollow0\levelstartat\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch \a\af0 \ltrch }{\listname ;}\listid2012949311}}{\*\listoverridetable{\listoverride\listid313{\listoverride\listid1091201642\listoverridecount0\ls4}{\listoverride\listid2012949311\lis\rsid5771858\rsid6120835\rsid6123389\rsid6643254\rsid7757548\rsid8211226\rsid10099006\rsid

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\par Fall 2008\par MGT101- Financial Accounting (Session - 1)\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx5220\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrc{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Debenture is also named as:\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par \u9658\'3f Bond\par \u9658\'3f Equity\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 A company declares a cash dividend to be pa\par\par\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par \u9658\'3f Decrease assets and liabilities.\par \u9658\'3f Increase assets and stockholders' equity.\par \u9658\'3f Decrease assets and stockholders' equity.\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c

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0000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 The beginning balance of retained earningsr the accounting period?\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Net income of Rs. 2,500

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 The net income calculated in the income sta\par

\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Statement of cash flows\par \u9658\'3f None of the given options\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e00000000000000000000000000000000

00000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 If company has distributable profit is Rs.\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Rs. 3, 43,000\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 In which situation(s) Partnership is dissol\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f At the admission of new partner\par \u9658\'3f If any partner resigned from partnership\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f

\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c


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{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007

\f0\cf0\ulc0\insrsid12260291\charrsid12260291 A private limited company can commence its\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Without receiving a certificate of incorporation\par \u9658\'3f Only when it receives certificate of commencement of business\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c

000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 The balance sheet reported a beginning bala00 in Accounts Receivable and an ending balance of Rs. 15,000. Credit Sales of Rs. 200,00\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Rs. 205,000\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following is the most importan\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 If dividend is proposed by directors of the

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Authorized share capital


5/20


6/20

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Partner A\emdash Rs. 40,000, Partner B---- Rs. 37,000, Partner C \e\par \u9658\'3f Partner A\emdash Rs. 55,000, Partner B---- Rs. 37,000, Partner C \e\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c

{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following item will be shown o\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Debtors

\par \u9658\'3f Profit\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following journal entry will b\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \ab\af0 \ltrch

\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par \u9658\'3f Proprietor\rquote s drawings (Dr.) and Proprietor\rquote s Capital\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 An asset is considered to be a current asse\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f It can be realized in cash or sold or consumed in the business with\par \u9658\'3f It is a piece of new machinery that is expected to last for at leas\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa


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07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following appears in both the\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Net loss\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 General office expenses are charged to whic

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Selling expenses\par \u9658\'3f Financial expenses\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa

07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Consider the following table:\par\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph75\trleft-75\trftsWidth1\trpad\cltxlrtb\clftsWidth3\clwWidth431\clshdrawnil \cellx356\clvertalt\clbrdrt\brdrs\brdrw10 \c\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidtFinancial statement item\cell Classification\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\int\ts11\trqc\trgaph75\trleft-75\trftsWidth1\trpaddl75\trpaddr75\trpaddfl3\trpaddfr3 \clverta\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth2366\clshdrawnil \cellx5821\row \ltrrow}\pard \ltrpar\ql \li\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3099\clshdrawnil \cellx3455\clvertalt\clbrdrt}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ul\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3099\clshdrawnil \cellx3455\clvertalt\clbrdrt}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ul\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3099\clshdrawnil \cellx3455\clvertalt\clbrdrt}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ul\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph75\trleft-75\trftsWidth1\trpaddl75\trpaddr75\trpaddfl3\trpaddfr3 \clverta

\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth2366\clshdrawnil \cellx5821\row }\pard \ltrpar\ql \li0\ri0\w\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0


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\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Row B\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c

{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Short-term investments include all of the f\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Frequently traded securities\par \u9658\'3f A stock investment in the General Electric Company intended to be s

\par \u9658\'3f A shares investment in the Coca-Cola Company intended to be held fo\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 }{\rtlch \af0 \ltrch \f0\cf0\lang2057\langf\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\rquote s }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 C}{\rtlch \af\rtlch \af0 \ltrch \f0\cf0\lang2057\langfe1033\langnp2057\ulc0\insrsid12260291\charrsid124\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\f0\cf0\ulc0\insrsid12260291\charrsid12260291 S}{\rtlch \af0 \ltrch \f0\cf0\lang2057\langf\par \u9658\'3f Profit & Loss Account\par \u9658\'3f }{\rtlch \af0 \ltrch \f0\cf0\lang2057\langfe1033\langnp2057\ulc0\in\f0\cf0\lang2057\langfe1033\langnp2057\ulc0\insrsid12260291\charrsid12260291 ayable }{\rtlccount}{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 It is supposed that on 31}{\rtlch \af0 \ltrDecember, 2007, the sundry debtors are amounted to Rs. 40,000. On the basis of past experdoubtful debts will be credited in profit & loss account\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Rs. 4,000\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f

\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0


9/20

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa0200

0000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 When one or both aspects of a transaction a\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Error of original entry\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following account will be cred\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Sales Account\par \u9658\'3f Purchase Account\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0

\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following rectifying entry wil\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f B\rquote s account (Dr.) and A\rquote s account (Cr.)\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Goods purchased from \'93Mr. A\'94 for Rs.

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f


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\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f There is no relation between goods purchased and gross profit\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following account(s) will be a\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Cash account\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Control account tells about:\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c

\par \u9658\'3f Details of loyal clients\par \u9658\'3f Customer attitude of payments\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following subsidiary book(s) i\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Sales Return\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c

000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa0200


11/20

0000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following entry will be record\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\cCash account (Dr.) & Bad Debts recovered account (Cr.)}{\rtlch \af0 \ltrch \f0\cf0\ulc0\in\par \u9658\'3f Accounts Receivable account (Dr.) & Bad Debts recovered account (Cr

\par \u9658\'3f Bad debts recovered account (Dr.) and Profit & Loss account (Cr.)\par \u9658\'3f Provision for doubtful debts account (Dr.) & Cash account (Cr.)\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007

\f0\cf0\ulc0\insrsid12260291\charrsid12260291 }{\rtlch \af0 \ltrch \f0\insrsid12260291\ch\par\par\par }{\rtlch \af0 \ltrch \f0\insrsid12260291\charrsid12418251 \u9658\'3f }{\rtlch\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Asset side of Balance Sheet\par \u9658\'3f Liability side of Balance Sheet\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c

000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following would be deducted fr\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Both Bad debts (given in adjustment) and new provision for doubtful\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following option is TRUE about\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f It is not shown in Balance Sheet

\par \u9658\'3f No provision is necessary for it\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291


12/20

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa

07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which one of the following transactions wil\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f The bank has not yet notified to Mr. Terry about a }{\rtlch \af0 \l\par \u9658\'3f A credit transfer into Terry's Bank Account\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Consider the following data:\par\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trleft-108\trbrdrt\brdrs\b\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\cltxlrtb\clftsWidth3\clwWidth1406\clshdrawnil \cellx3228\pard \ltrpar\qc \li0\ri0\widctlp\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br

\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Assets\cell }\pard \ltrpar\qc \li0\ri0\widct\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Owner's equity\cell }\pard \ltrpar\qr \li0\r\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Liabilities\cell }\pard \ltrpar\qr \li0\ri0\\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trftsWidth1\trpaddl108\trpad\cltxlrtb\clftsWidth3\clwWidth1930\clshdrawnil \cellx1822\clvertalt\clbrdrt\brdrs\brdrw10\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12\par\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f Rs. 55,000\par \u9658\'3f Rs. 50,000\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e00000000000000000000000000000000

00000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007


13/20

\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Accounting is the language of:\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following account balance is s\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \ab\af0 \ltrch\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c

\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Vehicle account\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx1965\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrc\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007

\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Under the reducing balance method of deprec\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \ab\af0 \ltrch\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Amount of depreciation decreases every year\par \u9658\'3f None of the given options\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li-540\ri0\widctlpar\tx0\faauto\rin0\lin-540\itap0 {\rtlch \af0 \l{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Consider the following inventory\par\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trrh300\trleft-108\trftsWi\cltxlrtb\clftsWidth3\clwWidth960\clshdrawnil \cellx852\clvertalb\clbrdrt\brdrs\brdrw10 \c\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1190\cltxlrtb\clftsWidth3\clwWidth1283\clshdrawnil \cellx6063\clvertalb\clbrdrt\brdrs\brdrw10\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid1226\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Cost/Unit\par Rs.\cell Total

\par Rs.\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustrigh\ts11\trqc\trgaph108\trrh300\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpadd\clvertalb\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\b


14/20

\cltxlrtb\clftsWidth3\clwWidth1190\clshdrawnil \cellx4780\clvertalb\clbrdrt\brdrs\brdrw10\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth960\\clvertalb\clbrdrt\brdrnone \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\b\cltxlrtb\clftsWidth3\clwWidth2738\clshdrawnil \cellx3590\clvertalb\clbrdrt\brdrnone \clbr\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1283\clshdrawn\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ulc\f0\cf0\ulc0\insrsid12260291\charrsid12260291 10\cell 10\cell 100\cell }\pard \ltrpar\ql \

\ts11\trqc\trgaph108\trrh300\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpadd\clvertalb\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth1190\clshdrawnil \cellx4780\clvertalb\clbrdrt\brdrnone \clbr\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth960\clshdrawniPurchase\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \lt\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \trowd \irow2\irowband2\l\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth960\clshdrawnil \cellx\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrt\cltxlrtb\clftsWidth3\clwWidth1283\clshdrawnil \cellx6063\clvertalb\clbrdrt\brdrnone \clbr\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid1226\f0\cf0\ulc0\insrsid12260291\charrsid12260291 40\cell 12\cell 480\cell }\pard \ltrpar\ql \\ts11\trqc\trgaph108\trrh300\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpadd

\clvertalb\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth1190\clshdrawnil \cellx4780\clvertalb\clbrdrt\brdrnone \clbr\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth960\clshdrawniPurchase\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \lt\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \trowd \irow4\irowband4\l\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth960\clshdrawnil \cellx\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrt\cltxlrtb\clftsWidth3\clwWidth1283\clshdrawnil \cellx6063\clvertalb\clbrdrt\brdrnone \clbr\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0 {\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid1226\f0\cf0\ulc0\insrsid12260291\charrsid12260291 105\cell }\pard \ltrpar\ql \li0\ri0\widctlpa\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 1,225\cell }\pard \ltrpar\trowd \irow5\irowband5\lastrow \ltrrow\ts11\trqc\trgaph108\trrh300\trleft-108\trftsWidth1\cltxlrtb\clftsWidth3\clwWidth960\clshdrawnil \cellx852\clvertalb\clbrdrt\brdrnone \clbrdr

\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1190\clshdrawn\clvertalb\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Rs. 965\par \u9658\'3f Rs. 992\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li-540\ri0\widctlpar\tx0\faauto\rin0\lin-540\itap0 {\rtlch \af0 \l{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 }{\rtlch \af0 \ltrch \f0\insrsid12260291\ch\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\i\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par }\pard \ltrpar\ql \fi360\li-360\ri0\widctlpar\faauto\rin0\lin-360\itap0 {\rtlch \af0

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0


15/20

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa0200

0000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following account will be cred\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \ab\af0 \ltrch\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid6120835 \u9658\'3f S\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following account will be cred\par\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \ab\af0 \ltrch\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Accounts receivable account\par \u9658\'3f Purchases account

\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following is an example of a C\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par \u9658\'3f Closing inventory\par \u9658\'3f Opening inventory\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid6120835 \u9658\'3f P\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa0200

0000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following is CORRECT for }{\rt\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0


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\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f It inculdes cost of goods sold and all the direct and selling, admi\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c

{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following are the components o\par {\listtext\pard\plain\ltrpar \rtlch \af0 \ltrch \insrsid12260291\charrsid12260291 \hi\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Title of account\par {\listtext\pard\plain\ltrpar \rtlch \af0 \ltrch \insrsid12260291\charrsid12260291 \hi\par {\listtext\pard\plain\ltrpar \rtlch \af0 \ltrch \insrsid12260291\charrsid12260291 \hi

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par \u9658\'3f (2) & (3) only\par \u9658\'3f (1) & (3) only\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa0200

0000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 The original book of entry, in which all vo\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f General Journal\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Trial Balance\par \u9658\'3f Balance Sheet\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 When a Liability is reduced or decreased, i\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c

\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c


17/20

{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007

\f0\cf0\ulc0\insrsid12260291\charrsid12260291 According to the double entry system of boo\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291 \u9658\'3f\par \u9658\'3f Capital & Revenue Account\par \u9658\'3f Capital & Expense Account\par\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0 {\rtlch \af0 \ltrch \f0\c{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli

010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12260291\charrsid12260291 Which of the following is non- profit organ\par \u9658\'3f Sole proprietorship\par \u9658\'3f Partnership\par \u9658\'3f Limited company\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12418251 \u9658\'3f\par }{\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12260291\charrsid12260291\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12934779 {\rtlc\par }\pard \ltrpar\qj \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12934779 {\rtlch

{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12934779\charrsid12260291 What is bank overdraft? Mention an example\f0\cf0\ulc0\insrsid12934779\par\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12934779 {\rtlch\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid12934779 {\rtlc\par }\pard \ltrpar\ql \li0\ri0\widctlpar\faauto\rin0\lin0\itap0\pararsid12934779 {\rtlch{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLa\picw15584\pich26\picwgoal8835\pichgoal15\wmetafile8\bliptag-1895836859\blipupi-161{\*\bli010009000003b500000005001c00000000000400000003010800050000000b0200000000050000000c020d006c000000009001000000000440001254696d6573204e657720526f6d616e0000000000000000000000000000000000000902000000020d000000320a5a00ffff01000400ffff0000670e0d0020f32d00030000001e0008000000fa07000000fc020100000000000000040000002d0102000800000025030200040003005f0e030008000000fa02000000fc020000ffffff000000040000002d01040004000000f0010100040000002701ffff1c000000fb02100007\f0\cf0\ulc0\insrsid12934779\charrsid12260291 Income Statement of XYZ Ltd for the year en

\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trp\cltxlrtb\clftsWidth3\clwWidth3130\clshdrawnil \cellx3022\clvertalt\clbrdrt\brdrs\brdrw10\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3

\f0\cf0\ulc0\insrsid12934779\charrsid12260291 Particulars\cell Rs.\cell Rs.\cell }\pard \l\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpad\cltxlrtb\clftsWidth3\clwWidth3130\clshdrawnil \cellx3022\clvertalt\clbrdrt\brdrs\brdrw10


18/20

\clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\f0\cf0\ulc0\insrsid12934779\charrsid12260291 Sales \cell }\pard \ltrpar\qr \li0\ri0\widct\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth1113\clshdrawnil \cellx5350\row \ltrrow}\pard \ltrpar\ql \li}\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\faauto\rin0\lin0\pararsid4811392 {\rtlch \af0 \

\rtlch \af0 \ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 \trowd \irow2\irowband2\l\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3130\clshdrawnil \cell\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\br\af0 \ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Gross Profit\cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth1113\clshdrawnil \cellx5350\row \ltrrow}\pard \ltrpar\ql \li\qr \li0\ri0\widctlpar\intbl\faauto\rin0\lin0\pararsid4811392 {\rtlch \af0 \ltrch \f0\cf0\\f0\cf0\ulc0\insrsid12934779\charrsid12260291 \trowd \irow4\irowband4\ltrrow\ts11\trqc\trg\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3130\clshdrawnil \cellx3022\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxl

\f0\cf0\ulc0\insrsid12934779\charrsid12260291 Administrative expenses \cell }\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth1113\clshdrawnil \cellx5350\row \ltrrow}\pard \ltrpar\ql \li\qr \li0\ri0\widctlpar\intbl\faauto\rin0\lin0\pararsid4811392 {\rtlch \af0 \ltrch \f0\cf0\\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 \trowd \irow6\irowband6\ltrrow\ts11\t\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3130\clshdrawnil \cellx3022\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Net profit before Tax\cell }\pard \lt\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1

\cltxlrtb\clftsWidth3\clwWidth1113\clshdrawnil \cellx5350\row \ltrrow}\pard \ltrpar\ql \li\qr \li0\ri0\widctlpar\intbl\faauto\rin0\lin0\pararsid4811392 {\rtlch \af0 \ltrch \f0\cf0\\f0\cf0\ulc0\insrsid12934779\charrsid12260291 \trowd \irow8\irowband8\ltrrow\ts11\trqc\trg\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth3130\clshdrawnil \cellx3022\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxl\f0\cf0\ulc0\insrsid12934779\charrsid12260291 Net profit after tax\cell \cell }\pard \ltrp\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\cltxlrtb\clftsWidth3\clwWidth1113\clshdrawnil \cellx5350\row }\pard \ltrpar\ql \li0\ri0\w\par Opening Stock for the year was Rs. 60,000.\par\par Balance Sheet of XYZ Ltd on 30}{\rtlch \af0 \ltrch \f0\cf0\super\ulc0\insrsid12934779\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trp\cltxlrtb\clftsWidth3\clwWidth2671\clshdrawnil \cellx2563\clvertalt\clbrdrt\brdrs\brdrw10\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0\pararsid4811392 {\rtlch \af0 \ltrch \f0\cf0\\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 \trowd \irow0\irowband0\ltrrow\ts11\t\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2671\clshdrawnil \cellx2563\clvertalt}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\faauto\rin0\lin0\pararsid4811392 {\rtlch \af0 \\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 400,000\cell }\pard \ltrpar\ql \li0\r\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Stock \cell }\pard \ltrpar\qr \li0\ri\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv

\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Debtors\cell }\pard \ltrpar\qr \li0\r\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt


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\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Bills Receivable\cell }\pard \ltrpar\\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Cash at bank\cell }\pard \ltrpar\qr \

\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Prepaid expenses\cell }\pard \ltrpar\\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Total \cell }\pard \ltrpar\qr \li0\ri\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Liabilities \cell }\pard \ltrpar\qr \

\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Share capital \cell }\pard \ltrpar\qr\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Reserves and surplus\cell }\pard \ltr\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 10% Debentures\cell }\pard \ltrpar\qr\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt

\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Creditors\cell }\pard \ltrpar\qr \li0\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Bills payable\cell }\pard \ltrpar\qr\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch \af0 \lt\ts11\trqc\trgaph108\trleft-108\trftsWidth1\trpaddl108\trpaddr108\trpaddfl3\trpaddfr3 \clv\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw1\ltrch \f0\cf0\ulc0\insrsid12934779\charrsid12260291 Total \cell }\pard \ltrpar\qr \li0\ri\ql \li0\ri0\widctlpar\intbl\asp

MGT101Fall2008 FinalTerm OPKST MGT101 FinancialAccounting(2)

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Transcript of MGT101Fall2008 FinalTerm OPKST MGT101 FinancialAccounting(2)