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QP IAC 2023

The document outlines the structure and requirements for the BCA 2nd Semester 2nd Internal Exam for 2023, focusing on Introduction to Accounting & Costing. It consists of three sections: Section A with five questions requiring short answers, Section B with five questions requiring more detailed responses, and Section C with one question requiring comprehensive accounting tasks. The exam assesses knowledge on various accounting concepts, including definitions, calculations, and journal entries.

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10 views2 pages

QP IAC 2023

The document outlines the structure and requirements for the BCA 2nd Semester 2nd Internal Exam for 2023, focusing on Introduction to Accounting & Costing. It consists of three sections: Section A with five questions requiring short answers, Section B with five questions requiring more detailed responses, and Section C with one question requiring comprehensive accounting tasks. The exam assesses knowledge on various accounting concepts, including definitions, calculations, and journal entries.

Uploaded by

dgpguru
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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BCA 2ND SEM 2ND INTERNAL EXAM-2023

INTRODUCTION TO ACCOUNTING & COSTING


The figures in the margin indicate full marks

Candidates are required to give their answers in their own word as far as practicable.

Section A

Answers any five question following from the following: (1x5= 5)

1. Define Accounting?
2. What is meant by Prime Cost? Give an example?
3. What is Trial Balance?
4. Define Ledger?
5. Why Journal is called the Primary books of account?
6 What do you mean by Budget?
7. State the meaning of Cost center and cost unit?

Section B

Answers any five question following from the following: (2 x5= 10)

1. What is meant by Cost Accounting?


2. State any two advantages of cash budget?
3. What is cash book?
5. Give one example of direct cost and indirect cost?
6. What is Balance sheet?
7. What is Profit and Loss Account?
SECTION C

Answer any one question (1x10=10)

1. Journalise the following transactions for the month of March. Prepare Journal and ledger
accounts and ascertain the balances in the books of Vikram.

March 04 Purchased goods on credit from Sourav RS 45000.

07 Sold goods for cash Rs 75000.

12 Cash deposited into Axis Bank Rs 85000

14 Purchase machinery for cash Rs 15000.

17 Sold Goods to Tanmoy Rs 35000.

19 Goods returned to Chandan Rs 2500.

22 Paid to Chandan by Cheque Rs 25000.


2. The following are the particulars of Philips ltd. For the year ended 31 March 2013.

Items Amount in Rupees


Advertisement 45000
Audit fees 4000
Directors Remuneration 36000
Direct Wages 12,75,000
Lighting & Heating
Factory 15000
Office 1500
Materials consumed 11,25000
Motive power 45000
Miscellaneous office expenses 6500
Office Salaries 52500
Rent and Rates:
Factory 75000
Office 7500
Delivery Van Expenses 18000
Salesmen’s Salaries 30000

You are further given the following information:

A. Bad debt written off Rs 5000


B. Depreciation of Pant was Rs 15000 and Furniture Rs 1500.
C. Total Sales amounted to Rs 4500000.

Prepare a Cost sheet showing all the details.

3. From the following data prepare a double column cash book

Date
1 Cash in hand Rs 2500, Cash at Bank Rs 10000.
Jan.2015

2 Paid into bank Rs 1000


3 Bought furniture and issued cheque Rs 2000
4 Purchased goods for cash Rs 500
5 Received cash from Mahindar Rs 980 and discount allowed to him Rs 20
6 Cash Sales Rs 4000.
7 Paid to Amarnath by Cheque 1450 and deposited the cheque on the same
day
8 Withdrawn from Bank for private expenses Rs 600

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