XI

Accountancy

with

Computerised Accounting

Previous Questions Chapterwise

Prepared By: Sojy Chacko

HSST Commerce
GMRHSS for Girls Paravanadukkam
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 Chapter 1
Introduction to Accounting
1. Choose the correct sequesnce
1. Identifying, Recording, Classifying, Summarising
2. Identifying, Recording, Summarising, Classifying
3. Recording, Summarising, Classifying, Identifying
4. Identifying, Classifying, Recording, Summarising
2. __________ is the cost incurred for the use of things or services for the purpose of generating
revenue.
a) Capital b) Expense c) Income d) Liabilities
3. Complete the series based on the hint given:
Hint: Intangible asset – Goodwill
Fictitious asset - ….....................
Liquid asset - ….....................
4. Name any two internal users of accounting information of your choice.
5. Which one of the following is NOT a fixed asset?
a) Goodwill b)Stock of goods c) Furniture d) Land
6. Briefly explain any two objectives of accounting. 2 (July 2017)
7. Find the odd one out.
a) Cash b) Bank c) Stock d) Furniture
8. Which one of the following is not a business transaction?
a) Bought motorcar for business ₹ 100000
b) Paid employee's salary ₹ 1000
c) Paid son's fees from his personal account ₹ 2000.
d) Paid son's fees from business ₹ 2000 2016
9. Classify the following assets under appropriate heads.
a) Cash b) Machinery c) Land d) Stock 2 (March 2017)
10. The creditors and bankers need qualitative accounting information for taking appropriate decisions.
What qualitative features do they expect in accounting information? 2

Chapter 2
Theory Base of Accounting
1. The Accounting principle relevent to the following equation:
“Profit = Revenue – Expenses”
a) Revenue Realisation Principle b) Matching Principle
c) Objectivity Principle d) Cost Principle
2. A firm valued its stock at a higher market price, though its cost price was lower
a) Is there any violation of accounting Principle
b) Identify the principle
c) Give the meaning of that principle. 2 Score (SAY 2013)
3. Transactions relating to the qualitative aspect of business are not recorded because of the
….................
a) money measurement concept b) entity concept
c) accrual concept d) consistency principle
4. A firm decided to make provision for doubtful debts @10% on debtors for the year 2012-13. Name
the relevant accounting principle applied here and explain. 2 (March 2013)
5. Identify the accounting principles applied in the following cases and briefly explain the concerned
accounting principles.
a) Asset = Liabilities + Capital

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 b) Capital is regarded as a liability
c) Stock is valued at cost price or market price whichever is less. 3 (July 2017)
6. Identify the accounting principles related to the following:
a) Purchased 10 kg of raw materials for ₹ 5000 was entered in the books of account as ₹ 5000.
b) Assets of business are always equal to the claims of owners and outsiders. 2 (Mach 2018)
7. Royal Furniture received an order for making a dining table on 10th May, 2017 and they complete the
work on 15th July, 2017. The dining table was delivered to the customer on 20th July 2017 and
received the payment on 25th July 2017. In which date this transaction will be recorded in the books
of the Royal Furniture? Why? 3 (Mach 2018)
8. Which accounting principle/Concept is based on the policy of playing safe? 1
9. Which of the following is incorrect?
a) Assets = Liabilities + Capital b) Liabilities = Assets – Capital
c) Capital = Assets – Liabilities d) Liabilities = Assets + Capital 2016
10. The fact that a business is seperate and distinguished from its owner is best exemplified by …........
concept.
a) Money measurement b) Going concern c) business entity d) cost
11. Match the following.
A B
Closing stock are valued at cost or market Objectivity principle
price whichever is less
Every transaction will have two aspects Money measurement concept
All business events not recorded in Dual aspect concept
accounting
Accounting information should be free from Principle of conservatism
bias

12. Every transaction has two aspects which will be recorded in the books of accounts.
a) Identify and explain the accounting concept referred to above, by giving suitable examples.
4
b) Narrate a transaction which affects only the asset side of an accounting equation. 1 2015
13. Which one of the following Principles of accounting helps to equate the assets of a firm with its
liabilities?
a) Full disclosure b) Duality principle c) Matching principle d) Cost Principle
14. Under which one of the following canb the asset of 'Debtors' be well placed?
a) Real assets b) Fixed assets c) Current assets d) Human asset 1 (March 2014)
15. Which assumption of accounting states that the capital supplied by the proprietor is a liability to the
business? Describe it in one or two sentences. 3 (March 2014)

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 Chapter 3
Recording of Transactions – I
1. Decrease in one asset with no change in equities will result in _________ in another asset.
a) Increase b) Decrease c) No change
2. Accounts that normally have debit balances are___________
a) Assets, expenses, and revenues b) Assets, expenses and owner's capital
c) Assets, Liabilities and Owner's Drawings d) Assets Owners drawings and Expesnes
3. Unni purchased goods for ₹ 9,818 and the trader allowed a discount of ₹ 18 at the time of purchase.
a) Identify the type of discount.
b) Mention the other types of discounts available and differentiate them with the one stated above.
3 ( March 2013)
4. Which one of the following transactions results a decrease in asset and capital?
a) Purchased goods for cash b) Capital brought into business
c) Withdrew cash for personal use d) Loan taken from bank
5. From the given pairs find the correct one.
a) Debit - Increase in Assets
b) Debit - Increase in Revenue
c) Credit - Increase in Expenses
d) Credit - Decrease in Liability 1 (July 2017)
6. Note books purchased by a stationery shop comes under......................
a) Assets b) Income c) Purchases d) Loabilities 1 (Mach 2018)
7. Fill in the blank.
….......................... A/c Dr.
To Thomas & Co.
(Purchased Machinery from Thomas & Co.)
a) Purchase b) Cash c) Machinery d) Goods 1 (Mach 2018)
8. In a business organisation, goods are known in different names. Write the names used for the goods
in the following cases.
a) Goods remaining unused at the end of the year.
b) Goods returned by the buyer due to breakage in transit.
c) Goods sold for cash and credit. 3 (Mach 2018)
9. Journal and ledger are two important books maintained in accounting.
a) State any two differences between these books. (2)
b) Purchase office furniture for ₹ 500 by cheque. The account to be debited is …........ (1)
10. * Started business with cash ₹ 85000 and stock ₹ 15000
* Sold goods for cash ₹ 10000
a) Prove that the accounting equation is satisfied in the above transactions.
b) Also pass the journal entries to record the above transactions. 4 (March 2017)
11. Given below are some journal entries.
a) Drawings A/c Dr. 1000
To Purchase A/c 1000
(….......?...............)
b) Cash A/c Dr. 1900
Discount Dr. 100
To Nimmi A/c 2000
(….......?............)
a) Give narration to these entries.
b) Explain the type of discount mentioned in the second journal entry. 2 (March 2015)
12. Beena started business with the following.
Cash ₹ 20000; Building ₹ 1,00,000; Bank balance ₹ 10,000, Furniture ₹ 8000; Debtors ₹ 3000.
a) Classify the above assets under appropriate headings.
b) Ascertain her capital
c) Arrange them in the order of permanance by adding an intangible asset of your choice.6 (Mar 15)

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 Chapter 4
Recording of Transactions – II
1. Enter the following transactions in a proper day book of a furniture dealer
1) 15-04-2012 Sold 5 chairs @ 60 each to M/s Kerala Mart
2) 16-04-2012 Sold 15 benches @160 each and 10 Shelves @110 each to M/s Kollam Furniture
Mart
3) 17-04-2012 Sold 10 Almirahs @ 1000
Trade Discount 10%
50 Shoe rack @150 each
25 chairs @200 Each and,
10 Tables @ 400 each to M/s New furniture Mart 3 Score (SAY 2013)
2. Imprest system used for the preparation and maintenance of petty cash book. Explain, how this
system is operated. 2 (July 2017)
3. Prepare a cash book with cash and Bank columns from the following transactions.
01-01-2015 Cash in hand ₹ 5300
01-01-2015 Bank Overdraft (Cr) ₹ 3600
04-01-2015 Purchased goods for cash ₹ 2750
06-04-2015 Cash deposited into bank ₹ 15000
07-04-2015 Cash sales ₹ 13500
08-04-2015 Received a cheque from Mr. Murali ₹ 7000
12-04-2015 Cheque received from Murali paid into bank ₹ 7000
15-04-2015 Withdrew cash from bank ₹ 5000
18-04-2015 Paid to Chithra by cheque ₹ 3000
20-04-2015 Paid salary ₹ 2500
24-04-2015 Rahul a customer directly paid into bank ₹ 1800 6 (July 2017)
4. Enter the following transactions of M/s Megha Traders in appropriate subsidiary books and find out
total credit purchases and total returns outwards.
2016 July 1 Purchased the following goods on credit from M/s Harisree books as per invoice No.
637.
120 Accounting record book @50 per book.
Trade discount at 10%.
July 8 Purchased the following goodson credit from Premier Stores as per the Voucher No.
612
30 boxes of ball point pen @70 per box.
20 boxes of gel pen @120 per box.
July 12 Returned goods to Harisree Books as per the Debit Note No. 12
4 Accounting record books @ ₹ 50 per book.
3 Physics record books @ ₹ 60 per book
Trade discount at 10%
July 18 Purchased goods from Vinayaka Stores as per the Voucher No. 217
20 packets A4 photocopy paper @ ₹ 130 per packet.
15 packets of A3 photocopy paper @ ₹ 180 per packet.
July 24 Returned goods to Vinayaka Stores as per the Debit Note No. 13
2 Packets A4 photocopy paper @ ₹ 130 per packet
July 31 purchased 100 ruled note books @ ₹ 20 per book from Karim Stores on credit.
6 (July 2017)
5. Ramesh, a dealer of Television, sold an old furniture to Rafeeque for ₹ 3,000 on credit. Identify the
day book to record this transaction.
a) Purchase Day book b) Journal Proper
b) Sales day book d) Cash book
6. Prepare Minerva Traders A/c from the following information for the month of December 2017.
Dec 1 Purchased goods from Minerva traders ₹ 50000
Dec 5 Paid ₹ 40000 to Minerva traders.

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 Dec 10Sold goods to Minerva Traders ₹ 70000
Dec 15 Purchased Machinery from Minerva Traders ₹ 75000
Dec 25 Paid ₹ 100000 to Minerva Traders. 4 (March 2018)
7. Prepare a double column cash book from the following transactions for the month of January 2018.
Jan 1, 2018 Cash in hand ₹ 16,000
Bank ovberdraft ₹ 6,000
Jan 4 Salaries paid ₹ 2,000
Jan 5 Sold goods ₹ 8,000
Jan 7 Purchased goods by cheque ₹ 4,000
Jan 8 Purchased machinery ₹ 5,000
Jan 12 Deposited into bank ₹ 8,000
Jan 15 Interest charged by bank on overdraft ₹ 500
Jan 18 Commission received ₹ 3,000
Jan 20 Withdrew cash for personal use ₹ 2,000
Jan 25 Sumesh, a customer deposit directly in bank account ₹ 6,000
Jan 30 Withdrew cash from bank ₹ 2,000 6 (March 2018)
8. In every organisation, a large number of small payments of repetitive nature are there. To record
these as a seperate cash book is maintained, is called petty cash book.
a) Name the person who prepare this book.
b) What is imprest?
c) Prepare a petty cashbook from the following transactions of Nisha Associates for the month of
January 2000, under analytical form given that imprest amount is ₹ 500
Date Details of Transaction Amount ₹
Jan 5 Postage 15
Jan 10 Refreshments 10
Jan 12 Bus fare 20
Jan 15 Courier charges 10
Jan 17 Taxi fare 20
Jan 19 Speed post charges 10
Jan 25 Refreshments 25
Jan 30 Postage 20 4 (2016)
9. For quite efficient and accurate recording of business transaction, journal is subdivided into Special
journals.
a) List any two examples for special journals.
b) Prepare a cash book from the following transactions of Grace Enterprises for the month of
December 2010
Date Details of transaction Amount ₹
Dec 1 Cash in hand 15000
Cash at Bank 10000
Dec 8 Purchased goods for cash 5000
Dec 15 Sold goods for cash 7500
Dec 18 Cash deposited into bank 4000
Dec 20 Paid rent 500
Dec 25 Withdrew cash for personal use 250
Dec 28 Purchased goods and payment made by cheque 1000
Dec 29 Received commission 200 4 (2016)

10. Overdraft as per the cash book on 01/12/2015 ₹ 750. Dividend credited by bank on 31/12/2015 was
₹ 1250. New balance as per the cash book will be …...............
a) Overdraft as per cash book ₹ 750
b) Overdraft as per cash book ₹ 2000
c) Balance as per the cash book ₹ 1250
d) Balance as per cash book ₹ 500.

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 11. Sethu a dealer in books had the following transactions for the month of June 2016
a) Purchased books on credit from Himalaya Publishers
100 copies of Accountancy Text for Class XI @ ₹ 150 per text.
80 copies of Business Studies Text for Class XI @ ₹ 120 per text.
b) Purchased books on credit from Saradhi Books.
90 copies of Accountancy Text for Class XII @ ₹ 180 per text.
75 copies of Business Studies Text for Class XII @ 140 per text.
Trade discount allowed 5%
c) Returned to Saradhi Books.
8 copies of Accountancy Text for Class XII @ ₹ 180 per text
15 copies of Business Studies Text for Class XII @ ₹ 140 per text
I) Record the above transactions in the appropriate day books
II) Identify the source document for recording the transaction c) above 6 (March 2017)
12. Prepare double column cashbook from the details given below
2016
November
1. Opening Balance: Cash (Dr.) ₹ 30,000
Bank (Cr.) ₹ 12,000
2. Purchased goods for cash ₹ 8,000
10. Cash deposited into bank ₹ 17,000
15. Salary paid by cheque ₹ 5,000
18. Sold goods for cash ₹ 15,000
30. Cash withdrawn from bank ₹ 3,000 6 (March 2017)
13. ___________ is used as a source document for recording purchase return. (March 2015)
14. Some transactions relating to a business are given below.
2015 Particulars Amount ₹
January
1 Cash balance ₹ 30000
Bank (Dr. Balance) ₹ 10000
2 Purchased goods ₹ 20000
Sold goods to Deepthi agencies ₹ 2000
3 Cash paid into bank ₹ 5000
4 Salary paid by cheque ₹ 3000
Withdrawn for personal use ₹ 1000
a) Prepare a suitable cashbook from the above.
b) Identify a special journal where goods withdrawn by the proprietor for personal use worth ₹ 200
will be recorded. 5 (March 2015)
15. a) Fill in the blanks.
“Deposited money into the bank worth ₹ 5000”. While posting the above entry into the cash book,
this is treated as a/an …............... entry. 1
b) Fill in the blank columns. 4 (March 2015)
Sl No Transactions Special Journal in which it is
recorded
1 Purchased goods from Cello Agencies ₹ 3000 ?
2 Salary Paid by cheque ₹ 2000 ?
3 ? Journal proper
4 Goods sold to Biju were returned ₹ 500 ?

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 16. Debit note is a source document for recording the …................... 1 (March 2014)
a) Sales return b) purchase return c) Purchases d) Sales
17. Prepare a double column cash book on behalf of a cloth merchant from the information given below.
01/01/2013 Cash sales ₹ 30000
02/01/2013 Opened a bank account with ₹ 20000
02/01/2013 Payment by cheque for salary ₹ 700
03/01/2013 Creditors were paid by cheque ₹ 5000
04/01/2013 Interest credited by bank ₹ 900
05/05/2013 Bank charges ₹ 100
06/01/2013 Commission received ₹ 3000
07/01/2013 Withdraw for personal purpose ₹ 1000 6 (March 2014)

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 Chapter 5
Bank Reconciliation Statement
1. From the following particulars, prepare Bank Reconciliation Statement.
1) Balance as per Cash Book ₹ 12,600
2) Unpresented cheques ₹ 3,030
3) Uncredited cheques ₹ 2,500
4) Bank charges ₹ 180 has not been entered in the cash book 6 (SAY 2013)
5) The debit side of the cash book (bank column) has been undercast by ₹ 300
6) A cheque for ₹ 1,200 paid to Mr. Avinash has been wrongly debited to the cash book.
2. On January 31, 2013, the pass book of Miss. Reshmi showed a credit balance of ₹ 15000. On
verifying the passbook with the cashbook, the following were observed:
a) Cheques issued but not presented till January 31, 2013 ₹ 3000
b) Cheques deposited but not cleared ₹ 4500
c) bank charges not seen in the cashbook ₹ 100
d) Insurance Premium paid by bank ₹ 300.
1) Ascertain the cashbook balance as on the above date. 4
2) Give any two causes of differences between a cashbook and a passbook other than the four
stated above. 2 March 2013
3. a) Name the statement prepared to ascertain the causes of differences in the cash book and bank
passbook balance.
b) On 31st March, 2016 the cash book of M/s Media Associates showed a debit balance of ₹ 15,200.
On the same date his bank passbook showed a credit balance of ₹ 19,800.
On comparing, the following differences were observed.
1) Cheque for ₹ 3,200 issued to Vivek & Sons on 25th March, 2016 was not presented at the bank.
2) Cheque received from Hameed ₹ 1,800 deposited into bank for collection on 28/03/2016, is not
yet collected and credited.
3) Interest on deposit credited by bank in the passbook ₹ 850.
4) Sajith, a customer directly remitted ₹ 2,400 in the bank account.
Show, how these balances were reconciled. 5(July 2017)
4. Bank Reconciliation Statement is prepared by …..................................
a) Bank b) Depositor c) Creditor d) Debtor 1 (Mach 2018)
st
5. Prepare a Bank Reconciliation Statement as on 31 December, 2017.
a) Balance as per cash book ₹ 20,000
b) Cheque deposited and cleared but omitted to record in cash book ₹ 4,000
c) Cheques issued but not presented for payment ₹ 6,000
d) Bank charges debited in passbook ₹ 800
e) Cheques deposited but not collected ₹ 7,000
f) Interest credited in passbook ₹ 500 4 (March 2018)
6. Bank reconciliation statement is prepared to reconcile the cash book and pass book balances on a
certain date.
a) This statement is prepared by ….....................
b) Write any one cause for differences in Passbook and Cash book.
c) Cash Book of Tinu shows a bank balance of ₹ 15000. on comparing the cash book and pass book
the following discrepancies were found.
1. Cheque issued to Deepa but not yet presented for payment of ₹ 1000.
2. bank interest credited by the bank ₹ 400
3. Divya, a customer directly deposited ₹ 4000 to firm's bank account.
4. Bank charges ₹ 100 not entered in cash book.
Prepare bank reconciliation statement. 6 (2016)
7. The cash book of Manu showed a debit balance of ₹ 18000. On comparing cash book with
passbook, the following differences were noticed.
a) Cheque issued but not yet presented for payment ₹ 4000
b) Bank charges debited in the passbook ₹ 500

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 c) Cheques sent to bank for collection but not yet collected ₹ 3000
d) Rent collected and credited by bank ₹ 3500
1) Name statement Manu will prepare in order to reconcile balance as per cash book with passbook.
2) prepare that statement to reconcile it. (March 2017)
8. The cash book of Mr. Mathew as on 31/12/2014 shows a difference when compared to the passbook.
The following were noticed in this respect.
a) Credit balance as per passbook ₹ 30000
b) Cheque issued but not presented worth ₹ 1000
c) Two cheques for ₹ 3700 and ₹ 1300 were deposited but only the cheque for ₹ 3700 was
collected by the bank.
d) Bank charges of ₹ 100 not recorded in the cash book.
e) Electricity bill of ₹ 700 paid by bank on behalf of the customer.
1) Prepare a Bank Reconciliation Statement.
2) While preparing a cashbook, the bank overdraft will have …......... balance in the bank column of
the cash book (Debit/Credit) 5 (March 2015)
9. Prepare a Bank Reconciliation Statement on behalf of Lalu Shoe Mart on 31-03-2013
➢ Balance as per cash book as on 31-03-2013 was ₹ 3000
➢ Cheque worth ₹ 2000 issued for rent, so far not presented in the bank
➢ Interest credited to pass book was only ₹ 1200
➢ Chinnu, one of our customers, credited ₹ 4000 to our bank directly
➢ Bank charges of ₹ 200 were not credited to the cash book so far. 5 (March 2014)

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 Chapter 6
Trial Balance and Rectification of Errors
1. Mr. Ram's account is debited in place of Shyam's account for ₹ 500
a) Error of Omission b) Error of Principle
c) Error of Commission d) Compensating error
2. Complete the table given below, based on the hints given 2 Score (SAY 2013)
Sl No Transactions Type of Error Rectification Entry
1 A sale of furniture ₹ 700 had been Error of Principle Sales A/c Dr 700
credited to Sales A/c To Furniture A/c 700
2 A sale of goods to Raja Ram for ₹
2500 was passed through the purchase
book
3 Salary ₹ 800 paid to Hari was debited
to his personal account
4 Purchase Book was undercast by ₹
200
5 ₹ 2000 paid for the purchase of new
office furniture was charged to Office
expenses A/c
6 Wages paid ₹ 1000 was not Recorded
in Wages a/c

3. What will be the effect on the trial balance if ₹ 500 is received as interest and correctly entered in
the cash book, but posted to the debit side of Interest account?
4. From the following transactions, identify the type of error.
a) Wages paid for making additions to machinery ₹ 100 was debited to wages account.
b) Sales account was given an excess credit by ₹ 1600 and at the same time, rent account was
totalled short by ₹ 1600.
c) A credit purchase of ₹ 10000 from Manju Agencies was not recorded at all.
d) A credit sale of ₹ 5000 was entered in the sales book as ₹ 50000.
e) Purchase of ₹ 200 from Lexi Traders was not recorded in the purchase day book.
5 (March 2013)
5. a) Name the statement prepared for locating errors and checking the arithmetical accuracy of the
ledger accounts.
b) The following errors were found in the books of Mr. Immanuel. Identify the type of error and
write the rectification entry.
i) Wages paid for installation of Machinery ₹ 1000 was posted to wages account.
ii) Furniture purchased for ₹ 8,400 wrongly recorded in the purchase day book. 4 (July 2017)
6. Rent paid ₹ 4500 was entered in cash book as ₹ 5400. This is an error of …....................
a) Principle b) Omission c) Compensating error d) Commission 1 (Mach 2018)
7. Rectify the following errors.
a) Sold goods for ₹ 7000 to Sangi & Co., entered in Purchase day book.
b) Rent paid ₹ 4000 debited to Landlord account. 2 (Mach 2018)
8. A Trial Balance is given below. Rewrite it, if there is any mistake.
Trial Balance As on 31st March 2017
Account Title Debit ₹ Credit ₹
Capital 200000
Purchases 50000

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 Sales return 4000
Sales 128000
Purchase return 3000
Machinery 150000
Building 100000
Cash 27000
253000 409000
3 (Mach 2018)
9. Cheque received from Johnson ₹ 5000 deposited into bank. Bank intimates that it was dishonoured.
But it is not recorded in cash book. Identify the type of error. 1
10. Trial balance is a statement prepared to check the arithmetical accuracy of business.
a) Name any two types of errors which cannot be disclosed through these statement. (2)
b) Rectify the following errors.
i) Office furniture purchased for ₹ 5000 was posted to purchase account.
ii) Cash sales ₹ 2000 was posted as ₹ 200.
iii) Goods withdrawn by the proprietor for personal use ₹ 1000 was not recorded in the books.
(3) 2016
11. * Purchase day book was undercast by ₹ 3000
* Wages paid ₹ 500 in connection with purchase of machinery has been debited to wages account.
a) Identify the type of errors committed in the above transactions.
b) Pass journal entries to rectify it. 3 (March 2017)
12. The following errors are noticed in the books of accounts of a trader at the time of preparation of a
Trial Balance.
a) Sales book was overcast by ₹ 300
b) Salary paid ₹ 1500 was wrongly debited to Wages account.
c) Goods sold to Kavitha worth ₹ 2000 were completely omitted to be recorded.
d) Rent amounting to ₹ 1200 was received but debited to Rent account as ₹ 120.
(I) Pass the rectification entries for the above
(ii) Identifying the compensating Error from the above. 5 (March 2015)
13. Furniture bought on credit is wrongly recorded in the cash book. It is an expample of an error of
…................ 1 (March 2014)
14. Rectify the following transactions of Baby Stores during the year 2012-13.
a) Salary paid ₹ 900 was recorded as ₹ 90 only.
b) Furniture purchased on credit for ₹ 20000 was recorded through cash by mistake.
c) Wages worth ₹ 40000 paid for construction of a car porch were debited to Wages a/c
d) Purchase of book was casted short by ₹ 900 4 (March 2014)

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 Chapter 7
Depreciation, Provisions and Reserves
1. M/s Adithya Publishers, New Delhi purchased a printing machine for ₹ 5,50,000 on 1st April 2000.
The company spent ₹ 50,000 on its erection. The company purchased another machinery for ₹
2,00,000 on 1st October 2002. The company closes its account on 31st of March every year and
charges depreciation @10% on Straight Line Method.
Prepare Machinery account for four years, based on the above information. Show your workings
clearly. 5 Score (SAY 2013)
2. Star Ltd. Purchased a machinery for ₹ 2,90,000 and spent ₹ 10,000 on its installation on 1st April,
2008. After using it for 3 years, it was sold for ₹ 2,00,000 on March 31, 2011. Depreciation is to be
provided at 10% on fixed installment method.
a) Pass a journal entry for recording the purchase of machinery.
b) Find the amount of profit/loss on sale of machinery assuming that the accounting year closes on
31st March every year. 5 ( March 2013)
3. Aashni Traders and Bhavya Stores purchased machinery on 01/01/2013 at ₹ 50,000 each. The
amount of depreciation calculated by them @10% for the first three years are shown below:
Date Aashni Traders ₹ Bhavya Stores ₹
31/12/13 5000 5000
31/12/14 5000 4500
31/12/15 5000 4050
a) Identify the method of depreciation adopted by the firms.
b) Draw up the Machinery account of Bhavya Stores for the first three years assuming that the
company closes its accounts on 31st December every year. 5 (July 2017)
4. On 1 July, 2014 M/s Golden Stores purchased a second hand plant for ₹ 85000, spent ₹ 10000 for
st

its overhauling and ₹ 5000 for installation. Another plant was purchased on 1st January 2016 for ₹
50000. It was decided to charge depreciation at 10% on original cost. On July 1st 2016, the plant
purchased on 1st July, 2014 were sold for ₹ 75,000. Prepare a plant account upto 31st December,
2017. 6 (March 2018)
5. Arun sold goods on credit ₹ 1000 to Amal.
a) Who is the debtor in this transaction?
b) Write journal entry of this transaction. 2 ( 2016)
6. Kannan and Sons acquired a machine for ₹ 1,80,000 on 10th October 2012 and spend ₹ 20,000 for
its installation. The firm write-off depreciation at the rate of 10% p.a on original cost every year.
Draw up machinery account for the first 3 years given that the books of accounts closes on March
31st every year. (3) 2016
7. Writing off the cost of intangible assets is termed as …...............
a) Depreciation b) Depletion c) Amortisation d) Obsolescence (March 2017)
8. a) Mention the name of the reserve that is created out of revenue profits.
b) How does it differ from capital reserve? 3 (March 2017)
9. On 1 July 2012 , a firm purchased a plant worth ₹ 40,000. The firm writes off depreciation @10%
st

on the original cost. The accounts are closed on 31st December every year. If the plant is sold for ₹
35,000 on 1st July 2013, prepare the plant account up to this date. 4
10. Introduction of the latest technologies may be one of the causes for …..................
a) Depletion b) Amortisation c) Appreciation d) Depreciation 1 (March 2014)
11. Mr. Noel, sole trader bought a building for ₹ 1,00,000 on 01/01/2009.
Furthrer, he constructed another building which was completed on 01/01/2010. He spent ₹ 2,00,000
for this.
Depreciation was charged at the end of every year on 31st December on the diminishing balance
method @10%. Draw the building account till 2012 4 (March 2014)

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 Chapter 8
Bill of Exchange
1. Retiring of a Bill means
a) Payment on due date b) Payment before due date
c) Non payment on due date d) payment after due date
2. On 1-1-2012 Sury sold goods to Gopal on credit for ₹ 10,000. On the same day, he drew a bill for 3
months which was accepted by Gopal. On 4-1-2012 Sury got the bill dicounted with a bank at the
rate of 10% per annum. The bill was dishonoured on maturity on 4-4-2012. The bank debited Surya's
A/c with the value of the bill, and incidental charges ₹ 100. Show entries in the books of both the
parties regarding the above. 6 Score (SAY 2013)
3. A bill dated August 1, 2012 is payable 2 months after date. If the due date is a public hiliday, what
will be the date of maturity of the bill?
4. On 1st January, 2012, Rajan sold goods to Suresh for ₹ 25000 and drew upon him a Bill of exchange
for 2 months. Suresh accepted the bill and returned it to Rajan. He then endorsed the bill to Manoj,
who discounted the bill with the bank on 15-1-2012 for cash ₹ 24750. The bill was dishonoured on
the due date. Show the journal entries in the books of Rajan and Suresh.
6 (March 2013)
5. A) Study the details given below:
i) Discounting of bill – Collecting cash from bank before due date
ii) Endorsing of bill – Transferring of bills received to a creditor
iii) Dishonouring of bill – Does not make payment on the due date.
Choose the correct answer from the following.
a) Only I) and ii) are correct
b) Only ii) and iii) are correct
c) Only I) and iii) are correct
d) I), ii) and iii) are correct
B) What term will be used for cancelling a bill of exchange before due date and drawing a new bill
at the request of the acceptor? 2 (July 2017)
6. On 1st April, 2016 Thomas purchased goods from Arun for ₹ 6000 on credit. Identify the debtor and
creditor in this transaction. 1 (July 2017)
7. Kripal sold goods to Jayesh for ₹ 15000 on 12th March, 2016 and drew a bill payable after three
months. Jayesh accepted the bill and returned to Kripal. On 15th March, Kripal discounted the bill
with his bank for ₹ 14750. the bill was dishonoured on the due date. Pass necessary journal entries
in the books of Kripal. 2 (July 2017)
8. James sold goods for ₹ 10,000 to Rajeev and a promissory note was prepared for a period of 2
months and endorsed to Raheem. Who is the drawer of the promissory note?
a) James b) Rajeev c) Raheem d) None of these 1 (Mach 2018)
9. On 4th May, 2014 Rajan sold goods to Kabheer for ₹ 25000. Kabheer paid ₹ 5000 immediately in
cash and accepted a bill drawn by Rajan for the balance amount for a period of 2 months. On
maturity date Khabeer requested Rajan to cancel the old bill and to draw a new bill upon him for a
period of 3 months. He also agreed to pay interest at 6% p.a. In cash.Rajan agreed and cancelled the
old bill and drew a new bill. The new bill was accepted and met by Khabheer on due date. Pass the
Journal entries in the books of Rajan. 5(2018)
10. A promissory note is drawn by …....................
a)Investor b) Debtor c) Bank d) Creditor
11. When the drawee of the bill of exchange makes the payment before the maturity date of bill, it is
called ….....................
a) Dishonour of bill b) Discounting of bill c) Retiring of bill d) renewal of bill
12. On 1st january, 2015 Arya sold goods to Adwaith for ₹ 10000 and drew a bill of exchange for 3
months. Adwaith accepted the bill.
In 7th February, 2015 Arya discounted the bill with her bank for ₹ 9800. But on the date of maturity
of the bill, Adwaith was unable to make the payment. Pass journal entries in the books of Arya.
(4) 2016

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 13. Vinod took a loan of ₹ 1,00,000 from Canara Bank. Identify the debtor in the above transaction.
1 (March 2017)
14. On 1st January 2016 Arun drew a 3 month bill upon Varun for ₹ 6000. On 3rd January 2016 Arun
discounted the bill with his bank @6% per annum. The bill was honoured on the due date.
a) Identify the drawer in the above bill.
b) Record the necessary Journal entries in the books of Arun and Varun. (March 2017)
15. Ali purchased goods for ₹ 30000 from Stephen on 1st January 2015. A bill was drawn for three
months which was accepted by the drawee and returned to Stephen. On the same day, the bill was
discounted with the bank @12%. Pass the entries in the books of the drawer and drawee.
5 (March 2015)
16. The drawer of a bill of exchange is always the …................... 1 (March 2014)
a) Debtor b) Endorser c) Creditor d) Proprietor
17. On 1st July 2011, Mrs. Kavitha sold goods to Mrs. Molly for ₹ 10000 and drew 2 months bill for
that amount which was duly accepted. On 5th July 2011, Mrs. Kavitha discounted the same with the
bank for ₹ 8500. On the due date, the bill was dishonoured and noting charges of ₹ 150 was paid
by the bank. Show the journal entries in the books of both the parties. 5 (March 2014)
18. On 01/01/2013 A sold goods to B for ₹ 2000 and on the same day, A drew up on B a bill of ₹ 2000
for three months. On 06/01/2013, the bill was discounted and received ₹ 1800. On the due date, the
bill has been dishonoured. Draw up journal entry in the drawer's book.
What would be the entry have been had the banker spent ₹ 100 for noting the bill? 4 (March 2014)

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 Chapter 9
Fiancial Statements – I
1. Gross Profit is computed using which of the following formula?
a) Sales – Cost of Sales
b) Sales – Cost of Sales + Indirect Expenses
c) Sales – Cost of Sales + Direct Expenses + Indirect Expenses
d) Sales – Purchase + Closing Stock
2. From the following details calculate Net Profit
Total Sales ₹ 120000
Sales Returns ₹ 6000
Cost of Sales ₹ 80000
Indirect expenses ₹ 5500 2 Score (SAY 2013)
3. In a Balance Sheet, the assets and liabilities are grouped and arranged in a particular order.
a) What is the name used for arranging the Balance Sheet items?
b) Identify the order in which assets and Liabilities are arranged in the Balance Sheet given below:

Liabilities Amount ₹ Assets Amount ₹

Bank Overdraft 4000 Cash in hand 3000
Sundry creditors 8000 Sundry debtors 13000
Loan from Bank 10000 Land and Building 60000
Capital 56000 Goodwill 2000
78000 78000
c) Find out the amount of “Current Assets” and “Current Liabilities” from the given Balance Sheet.
3 (July 2017)
4. …................ reserve is not shown in the Balance Sheet.
a) Secret b) General c) Revenue d) Capital 1 (Mach 2018)
5. Compute the cost of goods sold and gross profit with the help of the following information.
Purchases ₹ 3,00,000
Sales ₹ 4,00,000
Purchase return ₹ 2,000
Sales Return ₹ 3,000
Wages ₹ 50,000
Carriage inward ₹ 10,000
Salaries ₹ 25,000
Stock on 01/01/2017 ₹ 60,000
Stock on 31/12/2017 ₹ 80,000 4 (March 2018)
6. Opening stock ₹ 18000
Purchases ₹ 22000
Wages ₹ 5000
Closing Stock ₹ 15000
a) Ascertain cost of goods sold.
b) How much is gross profit if sales is ₹ 37500. 3 (March 2017)
7. In how many ways are assets classified? Mention these ways. 2 (March 2014)

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 Chapter 10
Financial Statements
1. Goods damaged by fire ₹ 2400. Amount admitted by the insurance company ₹ 1500. The correct
accounting treatement of the above in Trading and P & L A/c:
a) ₹ 2400 debited to Trading account, ₹ 1500 credited to P&L A/c
b) ₹ 1500 credited to Trading account, ₹ 900 debited to P & L A/c
c) ₹ 900 credited to Trading and P&L a/c, ₹ 2400 debited to P & L A/c
d) ₹ 2400 credited to Trading and P & L A/c, ₹ 900 debited to P & L A/c
2. The following is the Trial balance of M/s Arunima Traders, as on 31-12-2012. You are required to
prepare a Trading and Profit and Loss Account for the year ended 31-12-2012 and a Balance Sheet
as on that date.
Particulars Dr. Amount Cr. Amount
Purchases 6,20,000
Sales 8,30,000
Cash in hand 4,200
Cash at bank 24,000
Stock on 1-1-2012 1,00,000
Capital 5,77,200
Drawings 8,000
Salaries 64,000
Postage, Telegram and Telephone 23,000
Salesmen's commission 7,000
Insurance and legal charges 18000
Advertising expenses 34000
Furniture 1,07,000
Rent, Rates 6000
Motor Car 96,000
Bad debts 4,000
Cash discount 8,000
General Expenses 60,000
Carriage inward 20,000
Carriage Outward 44,000
Wages 40,000
Sundry creditors 80,000
sundry debtors 2,00,000
14,87,200 14,87,200
Additional information
1) Closing stock on 31-12-2012 ₹ 1,45,000
2) Salary Outstanding ₹ 1000
3) Rent Prepaid ₹ 500
4) Write off advertising expenses by ₹ 4000 and the balance to be carried forward
5) Depreciate motor car by ₹ 10000. 10 Score (SAY 2013)
3. The Trial Balance of a trader has the following information.
a) Bank Loan @12%, ₹ 10,000
b) Interest Paid ₹ 800 Calculate the outstanding amount of interest on the bank loan.
4. Interest on capital is …......................
a) Expenditure for the business b) expenses for the business
c) gain for the business d) Loss of the business
5. From the following information, ascertain the amount of debtors to be posted in the asset side of the
Balance sheet.
Given in Trial Balance
Bad debts ₹ 700
Debtors ₹ 7000

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 Provision for doubtful debts ₹ 500
Given in adjustments
a) Provide 5% for further bad debts
b) Create provision for doubtful debts @10% on debtors.
c) Provision for discount on debtors is to be created @10% 2 (March 2013)
6. From the following Trial Balance, prepare the Trading and Profit and Loss account for the year
ended on 31st December 2012 and a Balance Sheet as on that date considering the adjustments given.
Trial Balance of Senthil Traders as on 31-12-2012

Account Debit Credit

Capital 40000
Sales 50000
Creditors 8500
Returns 1500
Purchase 40000
Salaries 4000
Rent 2000
Insurance 500
Adjustments required:
Drawings 3000 a) Closing stock was valued at ₹
Machinery 20000 18,000
b) Insurance prepaid ₹ 200
Cash in hand 6000 c) Salary outstanding ₹ 3,000
Stock 5300 d) ₹ 500 written off as further bad
debts.
Debtors 3000 e) Provide 10% on debtors against
Trade expenses 2500 bad and doubtful debts.
f) Depreciate furniture @10%
Carriage inwards 700
Bad debts 300
Furniture 12700
100000 100000
10 (March 2013)
7. From the following Trial Balance and additional information given in respect of M/s Travancore
Traders, prepare Trading and Profit and Loss account for the year ended 31st March 2016 and a
Balance Sheet as on that date.
Trial Balance as on 31st March 2016
Particulars Dr. ₹ Cr ₹
Stock of goods as on 01-04-2015 9200
Additional information
Purchases and sales 40000 82000
a) Stock on 31st March 2016 is
Purchase return 1350 valued at ₹ 10400
Wages 8000 b) Wages outstanding amounts to ₹
1200
Salaries 8900 c) insurance premium paid in
Sundry Debtors 10000 advance ₹ 300
d) Depreciate furniture by 10%
Insurance premium 3000
e) Create a provision for doubtful
Bank overdraft 11500 debts at 5% on sundry debtores.

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 Capital 50000
Drawings 2100
Land and buildings 47000
Furniture 12000
Commission 1550
Bad debts 800
Cash in hand 5400
146400 146400
8 (July 2017)
8. Insurance premium of ₹ 6000 was paid for a period of one year on 1st April, 2015. How the
transaction will be treated while preparing financial statements for the year ending 31st December
2015? 2 (Mach 2018)
9. The following is the Trial Balance extracted from the books of Arya Traders for the year ended 31st
March, 2017.
Trial Balance as on 31st March 2017
Account Title Debit ₹ Credit ₹
Purchases 80000
Drawings 6000
Sales 120000
Opening stock 20000 Additional information
a) Closing stock was valued at ₹
Sundry creditors 35000 45000.
Sundry debtors 46000 b) Salaries paid only upto 31st
Purchase return 2000 January 2017.
c) Insurance prepaid ₹ 800.
Sales return 1500 d) Create a provision for doubtful
Commission 6900 debts at 10% p.a. On debtors.
e) Depreciate building at 5% p.a
Wages 7000 and furniture at 10% p.a.
Carriage inwards 2000
Carriage outwards 1000
Prepare Trading and Profit and
Salaries 10000 Loss account for the year ended
Rent 3400 31st march 2017 and a Balance
Sheet as on that date.
Bills payable 16000
Bank overdraft 9500
Cash in hand 4300
Building 80000
Furniture 23000
Bad debts 2000
General expenses 4000
Insurance 6000
Capital 100000
292800 292800

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 8 (March 2018)
10. The following is the Trial Balance of Kiran, a trader as on 31st March 2016
Trial Balace as on 31st March, 2016
Particulars Debit ₹ Credit ₹
Capital 80000
Opening stock 12500 Additional information:
Salaries 3000 1. Closing stock was valued
at ₹ 10,000
Carriage 2500 2. Carriage outstanding ₹
Connission 4000 500
3. Commission received in
Purchases 30000 advance ₹ 700
Bad debts 1000 4. Provide 5% of debtors for
bad debts.
Returns outward 2000
Sales 41000 Prepare Trading and Profit
Sundry debtors 24000 and Loss account for the
year ended 31st March 2016
General expenses 2000 and a Balance Sheet as on
Cash in hand 6500 that date.
Cash in hand 6500
Sundry creditors 8000
Depreciation 1500
Machinery 52000
Total 135000 135000

11. The following is the trial balance of Ammu Associates for the year ending 31st December, 2014 and
other information relating are given to you. Find the working result of business and also show the
financial position of them for the year.
Trial Balance of Ammu Associates on 31-12-2014
Particulars Debit ₹ Credit ₹
Cash in hand 10000
Purchases 75000 Additional informaion
a) Closing stock is valued at ₹
Sales 100000 25000
Return outwards 1000 b) Salary of an employee is not
paid ₹ 500
Bad debts 500 c) Further bad debts incurred ₹
Carriage outwards 600 200
d) Provision for bad debt is
Wages 6500 created at 5% on debtors
Furniture 50000
Capital 73000
Provision for bad debts 100
Discount 500
Salaries 5000
Commission 5500

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 Advertising 1300
Debtors 50000
Creditors 19500
Total 199400 199400

12. The following balances are taken from the books of Mr. Biswas. After making the following
adjustments, prepare the Trading and Profit and Loss account for the year ended 31st March 2014 and
a Balance sheet as on that date. 8 (March 2015)

Particulars Amount ₹ Particulars Amount ₹

Capital 63000 Insurance 4000
Stock 7000 Sales return 500
Furniture 13000 Trade expenses 200
Sales 40300 Investment (1/4/2013 10000
@6% pa
Purchases 24000 Sundry creditors 6700
Carriage inwards 2000 Sundry debtors 4800
Drawings 2500 Bad debts 300
Plant and machinery 56000 Salaries 5700
a) Stock as on 31 March 2014 woth ₹ 2000
st

b) depreciate furniture @20%

c) Salary due but not paid ₹ 1000
d) Write off ₹ 500 as bad debts and create a reserve for bad and doubtful debts @10%
[Hint: Interest on Investment accrued but not received has to be considered]
13. Given below is an extract taken from the Trial Balance of a trader as on 31-12-2-2012
Debtors ₹ 9100
Bad debts ₹ 1000
Provision for Bad debts ₹ 900
Additional Information
a) Further bad debts to be written off this year were ₹ 100
b) 10% is reserved for further bad debts.
How much amount has to be debited to the Profit and Loss A/c? 4 (March 2014)
14. Prepare the financial statements of Rajeevan Stores for the year 2012-13 from the information given
below.
Trial balance as on 31-03-2013
Particulars Debit ₹ Credit ₹
Opening stock 1000
Salary 3000
Wages 4000
Rent 3600
Bad debts 400
Carriage 1000
Bank loan 10000
Building 30000

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 Sales 31000
Purchases 17000 Adjustments
a) Closing stock was valued at ₹ 7000
Return outwards 1000 b) Wages yet to be paid ₹ 300
Interest credited 100 c) Rent includes advance payments of ₹
600 for the next year
Bank 300 d) Bad debts written off ₹ 400
Creditors 5500 e) Depreciate building at 10% per
annum.
Capital 19100
Debtors 4400
Total 65700 65700
Chapter 11
Accounts From Incomplete Records
1. The following figures are drawn from the books of Raj Kapoor, who maintains his accounts under
single entry system. You are required to calculate total sales.
Debtors at the beginning ₹ 25,500
Cash received from debtors during the year ₹ 1,05,000
Discount allowed ₹ 500
Bad debts during the year ₹ 1,450
Sales returns ₹ 550
Debtors at the end ₹ 43,000
Cash sales as per cash book ₹ 15,500 5 Score (SAY 2013)
2. Prasad kept his books under the single entry system. His position as on 31-12-2012 was as follows.
Cash ₹ 7000
Bank ₹ 16000
Stock ₹ 11000
Sundry Debtors ₹ 45000
Furniture ₹ 6000
Sundry creditors ₹ 14000
His capital account shows a credit balance of ₹ 54000 as on 1/1/2012. He introduced an additional
capital of ₹ 5000 during the financial year. He withdrew ₹ 10000 for personal purpose. Ascertain
his profit for the year ended 31-12-2012. 5 (March 2013)
3. Mr. Muneer, a fruit merchant maintains incomplete records of accounting.
a) Name the statement prepared by him to find out the opening capital balance.
b) Find out his capital as on 1st April, 2015 from the information given below.
Furniture ₹ 14,000
Machinery ₹ 26,000
Cash in hand ₹ 6,300
Bills payable ₹ 3,450
Sundry debtors ₹ 15,700
Sundry Creditors ₹ 4,800
Closing stock ₹ 7,300
c) Find out the amount of profit made by him during the year ended 31st March, 2016, if his closing
capital balance as on that date amounts to ₹ 67,500 4 (July 2017)
4. …................ account is prepared by a trader, who does not maintain the double entry system of
accounting, to find out the value of credit purchases.
a) Total creditors b) Total debtors c) Bills receivable d) Bills Payable
5. From the following particulars, find out total purchases.
Creditors on 1st April, 2016 ₹ 60,000
Creditors on 31st March 2017 ₹ 40,000
Cash paid to creditors ₹ 50,000

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 Return outwards ₹ 5000
Bills payable accepted ₹ 16000
Discount received ₹ 4,000
Bill payable dishonoured ₹ 2000
Cash purchases ₹ 47,000 4 (March 2018)
6. Write the equation on which the statement of affairs is prepared from incomplete records.
7. Find the sale of Mr. Binesh from the following information provided by him for the year ending 31st
March 2013.
Closing stock ₹ 5000 Carriage Outwards ₹ 100
Purchases ₹ 12500 Return outwards ₹ 100
Wages ₹ 1000 Opening stock ₹ 2500
Gross Profit ₹ 10000 (4) 2016
8. Consider the following information from the books of Mr. Sidique.
a) Profit for the year ₹ 60000
b) Additional capital introduced by him ₹ 50000
c) Drawings by him this year ₹ 30000
d) Capital at the end of the year ₹ 200000
Find the Capital contributed by him at the beginning of the year. (3) 2016
9. “A Balance Sheet is more reliable than Statement of Affairs”. Explain. 1 (March 2017)
10. Credit purchases are calculated by preparing _____________
a) Total debtors account. b) Total creditors account.
c) Bill receivable account. d) Bills payable account. (March 2015)
11. Ascertain profit from the following
Capital on 1st January 2014 ₹ 16000
Capital on 31st December 2014 ₹ 17900
Drawings made during the year ₹ 4800
Capital introduced on 1st July 2014 ₹ 2000 2 (March 2015)
12. The profit or loss under the single entry system is found by ….............. basis.
a) on an estimate b) Drawing the Profit and Loss account
c) Drawing the balance sheet d) The double entry system 1 (March 2014)
13. Jaya Brothers is a sole trader who invested ₹ 10000 on 01-01-2012 in his business and the same was
found at ₹ 18000 at the end of the accounting year. He also withdrew ₹ 6000 for his private use.
Ascertain his profit for the year. 3 (March 2014)
14. Mr. John, who does not follow the double entry system gives you the following details for the period
ended 31-12-2012. 8 (March 2014)
Particulars 01/01/12 31/12/12
Stock 3000 6000
Cash 14000 6000
Long term deposits 12000 12000
Bank 7000 ?
Plant 18000 ?
Creditors 1000 9000
Debtors 2000 11000
His cash transactions were:
Salary paid ₹ 3000; Rent paid ₹ 500; Cash sales ₹ 800; Payments to creditors ₹ 8000;
Receipts from debtors ₹ 14000; carriage paid ₹ 200
Other information
a) Depreciate Plant by 10%
b) Salary outstanding ₹ 1000
You are asked to prepare the profit and loss account and the Balance Sheet as on 31/12/2012

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 Chapter 12
Applications of Computers in Accounting
1. Explain the role of Computers in Accounting. 2 Score (SAY 2013)
2. “Computerised accounting is more helpful in decision making when compared to manual
accounting”. Give any two points favouring this argument. (March 2013) 2
3. Write any two features of using computers in accounting. 2 (Mach 2018)
4. Find the pair which is not matched.
a) Operating system – system software b) keyboard – mouse
c) Scanner – Output device d) Microwave transmission – Satellite link
5. Computerised accounting has many advantages over manual accounting.
a) List any two advantages of computerised accounting.
b) Write any one condition that must fulfill by an accounting report.
c) The user oriented programme designed and developed for performing certain specific tasks are
called as ….............................. (4) 2016
6. Which among the following is NOT true about computers?
a) Computers have no common sense
b) Computers cannot take decision on their own.
c) Computers have zero IQ
d) Computers have no storage capacity. (March 2015)
7. Classify the following input devices and output devices.
a) Optical Pen b) VDU (Visual Display Unit)
c) Printer d) Smart card reader 2 (March 2015)
8. Mention two capabilities of a computer over human being. 2 (March 2014)

Chapter 13
Compuiterised Accounting System
1. A series of operations in certain specific order to achieve the desired result in data processing is
termed as.......................................
a) Processor b) procedure c)DBMS d) Hardware
2. What is CPU? Explain. 2 (July 2017)
3. Which one of the following is NOT an input device?
a) Digital camera b) Laser Printer c) Bar code reader d) Track ball
4. Write any two advantages of computerised accounting system. 2 (July 2017)
5. Find the odd one out. a) Keyboard b) Mouse c) MICR d) Printer
6. Match the Column A with Column B.
A B
a) Data Processing I) Data Storage System
b) Front end interface ii) Convert data into information
c) Reporting system Iii) Link between user and software
d) Back end database iv) Final output

7. ALU Stands for ….........................

8. Arrange the following items given in the brackets into their order of occurance in transaction
processing cycle. (Storage, Data Entry, Processing, Validation) (2) 2015
9. Give suitable names to the following.
a) Software readily available in the market.
b) Software made as per the requirements of business. (2) 2015
10. Which one of the following is NOT a feature of Ready-to-use accounting software?
a) It is suited to small organisation.

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 b) Volume of accounting transactions is very low.
c) Cost of installation is high.
d) Number of users is limited. 1 (March 2017)
11. Classify the following into input devices and output devices.
a) Key Board b) Printer c) Mouse d) Monitor. 2 (March 2017)
12. Give any two limitations of Computerised Accounting system. 2 (March 2017)
13. Computerised accounting has some advantages over manual accounting. List out any four such
advantages. 2 (March 2015)

Chapter 14
Structuring Database for Accounting
1. DBMS stands for
a) Data Base Monitoring System b) Data Base Monitoring Software
c) Data Base Microsoft Solutions d) Data Base Management System
2. Find the suitable data type for the following fields in the table 'Employee'.
Data types :(Text/ Number/ Date) 2 (July 2017)
Details Field Name Data Type
a) Employee Number emp_ID ?
b) Employee name emp_name ?
c) Employee Designation emp_desg ?
d) Employee date of birth emp_dtbr ?

3. In every table, there will be a field containing a unique value used for identification. Find its name.
a) Primary key b) Domain c) Relation d) Entity 1 (July 2017)
4. Write any four attributes of entity “Student” in an ER design. 2 (July 2017)
5. Write the name of any two attributes of the entity employee in an organisation. 2 (Mach 2018)
6. Write a short note on key attributes with an example. 3 (Mach 2018)
7. In DBMS the element used to get only the required data as output is …................
8. Fill in the blank with suitable data type on the basis of hint given:
a) Name : Text
b) Birth date : …........................... 2016
9. List any two ways in which querries may be created in access. 2 (2016)
10. Observe the following table

Entity ?
Attribute ….... …..... ….... …........
Record 201 Hal Male 07/02/73
a) Give a suitable entity name.
b) Write the relevant attributes relating to the entity.
11. a) Write a suitable entity for the attributes given below.
Account code,
Account Name.
b) Also identify the key attribute to that entity. 2 (March 2017)
12. Write any two data types in MS-Access with suitable examples. 3 (March 2017)
13. Consider the following fields of MS Access and answer the questions.
Voucher a) Here 'voucher' stands for _____________
Voucher No. b) 'Voucher Name' is termed as ___________
2 (March 2015)
Voucher Name
14. Krishna intends to create a table in MS Access. Suggest suitable data types for the following fields.

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3 (March 2015)
 Field Data type
a) Job ID ?
b) Job Name ?
c) Joy type ?
d) Job department ?
e) Job unit ?
f) Job time ?

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