2 Applied Accounting
2 Applied Accounting
com2 (Sendups)2022
Applied Accounting (Manual)
Part-A (objective)
Time:0:15. Marks:10
Q.1. Encircle the correct Answer:-
1. In Pakistan gazetted basic scales are;-
a) 15 to 20. b) 16 to 22. c) 17 to 22. d) 17 to 24
2. Income tax of Govt. Servant is deducted from:-
a) Contingent bill. b) pay bill. c) T.A bill. d) all of these
3. T.A means:-
a) trade Allowance. b) transfer allowance
c) traveling allowance. d) target allowance
4. Expenditure for purchase of stationary are:-
a) business expenditure. b) capital expenditure. c) personal expenditure
d) contingent expenditure
5. Hill Allowance is given to employee in:-
a) Rawalpindi. b) Lahore. c) Murree. d) Sialkot
6. Unserviceable articles are sold through:-
a) Quotation. b) tender. c) market rate
d) Auction
7. The amount not distributed is shown in cash book as:-
a) Adjustment b) Balance. c) foot rate
d) none of these
8. Challan Form is prepared :-
a) single copy. b) duplicate. c) triplicate
d) four copies
9. L. P. C is issued at the time of :-
a) appointment b) retirement. c) termination. d) transfer
10. The approval of expenditure by competent authority is called:-
a) Sanction. b) Allocation. c) Budget.
d) authority
Part-B( SUBJECTIVE)
Time:2:15. Marks:40
SECTION–1
Q.1. Write short answer to any Twelve (12) questions.
1. Define Govt. Revenue.
2. Define Acquaintance Roll.
3. Define Accounting year.
4. What is budget allocation?
5. Write the names of three regular allowances.
6. Which articles are recorded in dead Stock register?
7. Define cash book.
8. Who is District Accounts Officer?
9. Define Non gazetted government employee.
10. Define daily allowance.
11. What is general Provident Fund?
12. Write three modes of traveling.
13. Explain Adhoc Relief.
14. Define Benevolent Fund.
15. Define Pay Slip.
16. Define Conveyance Allowance.
17. What is meant by Controlling Officer?
18. Who can travel by personal car?
SECTION—2
Note: Attempt any two questions. (8×2=16)
Q.2. Prepare the contingent bills No.21 of govt. institute of Commerce Rojhan for the month
of April 2022:-
Budget for telephone charges. Rs 8000
Expenditure up to date. Rs 4278
Present telephone bill. Rs 1458
D. D. O. No. RN 4045
Q.3. Prepare the Challan from the following particular.
(i) Amount Deposited. Rs 8500
(ii) Detail of Amount. Sale proceed of old
furniture
(iii) Head of Account. 12648 education misc
Receipt
(iv) Amount deposit. M.Asad, jr. Clerk on
Behalf of Principal
G.C Commerce
Gujranwala
(v) Dated. 8-10-22
Q.4. Prepare T. A/D. A bill of Mr. Shafqeen Ahmed, Sr. Instructor Commerce Bhakkar from
the help of following data:-
1. basic play Rs 40,000. B.S:- 18
2. Mode of journey. By rail
3. Purpose of visit. Purchase of library
Books
4. One way Railway Rs 600. ACC
fair.
5. Departure from 20-8-2021 at 6:00A.M
Bhakkar
6. Arrival at Lahore. 20-8-2021 at 4:00P.M
7. Stay at Lahore. 21-8-2021
8. Departure form 22-8-2021 at 8:00A.M
Lahore
9. Arrival at Bhakkar. 22-8-2021 at 6:00P.M
10. Total budget T.A. Rs 40,000
11. Balance under Rs 12,600
T.A Head
12. Daily allowance. Rs 825
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