MQP Accountancy WM
MQP Accountancy WM
MQP Accountancy WM
Instructions:
1. All the sub questions of Section-A should be answered continuously at one place.
2. Provide working notes wherever necessary.
3. 15 minutes extra has been allotted for candidates to read the questions.
4. Figures in the right hand margin indicate full marks.
SECTION –A
Answer any Eight questions, each question carries ONE mark.08×01=08
SECTION –B
21. X & Y are Partners commenced Partnership business on 01/04/2020 sharing profits
& losses in 3:2 ratio with capitals of ₹1,00,000 and ₹80,000 respectively. They
earned profits of ₹15,000 for the year before allowing:
a) Interest on Capitals @ 10% p.a.
b) Interest on drawings: X ₹1,000 & Y ₹800
c) Commission payable to X ₹2000
d) Salary payable to Y ₹3000
Prepare Profit and loss Appropriation A/c for the year ending 31/03/2021
22. Rahul and Rohith are partners in firm. Rahul’s drawings for the year
2020-21 are given as under:
₹4,000 on 01.06.2020
₹6,000 on 30.09.2020
₹2,000 on 30.11.2020
₹3,000 on 01.01.2021
Calculate interest on Rahul’s drawings at 8% p.a. for the year ending
on 31/03/2021, under product method.
23. Arun, Varun and Tarunare partners in a firm sharing profits and losses in the ratio
of4:3:2. Tarun retires from the firm. Arun and Varun agreed to share equally in
future. Calculate gain ratio of Arun and Varun.
24. Akash, Anil and Adarsh are partners sharing profits and losses in the ratio of
3:2:1, Their capitals as on 01/04/2020 were ₹70,000, ₹90,000 and ₹60,000
respectively. Akash died on 31/12/2020 and the Partnership Deed provided the
following:
a) Interest on Akash’s Capital at 8% p.a.
b) Akash’s salary ₹2,000 p.m.
c) His share of accrued profit up to the date of death based on previous
year’s profit. Firms profit for the year 2019-20was₹24,000
d) His share of Goodwill ₹12,000 (as per AS26)
Ascertain the amount payable to Akash’s Executor by preparing Akash’s Capital A/c
25. Ganesh Co. Ltd., issued 10,000 6% debentures of ₹100 each at a premium of 10%
payable: ₹20 on application, ₹40 on allotment (including premium), ₹50 on first and
final call. All the debentures were subscribed and the money duly received.
Pass the journal entries up to the stage of first and final call money due.
26. From the following information prepare statement of profit and loss for the year
ended 31-03-2021 as per Schedule III of Companies Act, 2013.
Particulars ₹
Revenue from operations 5,00,000
Purchase of goods 3,00,000
Salaries to employees 40,000
Leave encashment 10,000
Rent and taxes 30,000
Repairs to machinery 20,000
Tax 30%
27. Calculate Current Ratio and Quick Ratio from the following information:
Stock 25,000
Debtors 20,000
Bills receivable 5,000
Advance tax 2,000
Cash 15,000
Creditors 30,000
Bills payable 20,000
Bank overdraft 2,000
28. From the following particulars, calculate cash flow from investing activities.
Particulars Purchased Sold
₹ ₹
Plant 4,40,000 50,000
Investments 1,80,000 1,00,000
Goodwill 2,00,000 --------
Patents ---------- 1,00,000
a) Interest received on debentures held as investments ₹60,000
b) Dividend received on shares held as investment ₹10,000
c) A plot of land had been purchased for investment purpose and was let out
for commercial use and rent received ₹30,000.
SECTION –D
Answer any FOUR questions, each question carries TWELVE marks. 04×12=48
29.Following are the Balance Sheet and Receipt & Payment Account of Golden Sports
Club, Bengaluru.
Balance Sheet as on 31/03/2020
Liabilities ₹ Assets ₹
Outstanding salary 7,000 Cash in hand 15,500
Pre-received Subscriptions 4,000 Sports Materials 35,000
Capital Fund 1,50,500 Furniture 21,000
Land and Buildings 90,000
1,61,500 1,61,500
30. A and B are partners in a firm. Their balance sheet as on 31/03/2021 was as
follows:
Balance Sheet as on 31/03/2021
Liabilities ₹ Assets ₹
Creditors 1,50,000 Cash at Bank 50,000
General Reserve 50,000 Stock 50,000
Debtors 40,000
Capitals: Investments 40,000
A 1,20,000 Furniture 1,20,000
B 80,000 Building 1,00,000
4,00,000 4,00,000
On 01.04.2021 C is admitted into the partnership on the following terms:
a) He brings in ₹60,000 as his capital and ₹20,000 towards goodwill for 1/4th
share in the future profits. Goodwill is to be withdrawn by the Old Partners.
(as per AS26)
b) Depreciate furniture by 10% and appreciate buildings by₹22,000.
c) Investments are to be revalued at ₹50,000.
d) Provide ₹2,000 for outstanding salary.
Prepare: i) Revaluation Account
ii) Partners’ Capital Accounts &
iii) New Balance Sheet of the firm.
31. X. Y and Z were partners sharing profits and losses in the ratio of 2: 2:1
respectively. Their Balance Sheet as on 31/03/2021 was as under.
Balance Sheet as on 31/03/2021
Liabilities ₹ Assets ₹
Creditors 35,500 Cash at Bank 20,000
Reserves Fund 20,000 Debtors 40,000
Profit & Loss A/c 2,500 Less P.D.D. 2,000 38,000
Capital A/c Stock 20,000
X 50,000 Furniture 10,000
Y 30,000 Machinery 20,000
Z 20,000 1,00,000 Building 50,000
Total 1,58,000 Total 1,58,000
Z retired on01/04/2021 from the business. The following adjustment are to be made:
1) Stock to be increased by 20%.
2) Maintain P.D.D at 10% on debtors.
3) Depreciate machinery and furniture by 10% each.
4) Buildings are revalued at ₹60.000
5) Goodwill of the firm valued at₹15,000.(as per AS26)
Prepare: a) Revaluation Account,
b) Partners Capital Accounts and
c) Balance Sheet as on 01/04/2021.
32. Sridevi and Sripriya are partners sharing profits and losses in the ratio of 3:2.
Their Balance Sheet as on 31/03/2021 is as follows:
Balance Sheet as on 31/03/2021
Liabilities ₹ Assets ₹
Sundry Creditors 10,000Cash at Bank 5,000
Bills payable 10,000,Bills Receivable 10,000
Sripriya’s Loan 5,000Sundry Debtors 20,000
Reserve Fund 10,000Stock 15,000
Capitals: Furniture 10,000
Sridevi 30,000 Machinery 15,000
Sripriya 40,000 Goodwill 30,000
1,05,000 1,05,000
33. Hema Co. Ltd. issued 10,000 equity shares of ₹100 each at a premium of ₹5 per
share. The amount was payable as follows:
₹10 on application
₹50 on allotment (including premium)
₹45 on first and final call
All the shares were subscribed and the money duly received except the first and final
call on 500 shares. The Directors forfeited these shares and re-issued at ₹80
each fully paid. Pass the necessaryJournal entries.
35. From the following Balance sheet of Karnataka Company Ltd., prepare Common
Size Balance Sheet as on 31/03/2020 and 31/03/2021.
SECTION –E
(Practical Oriented Questions)
Answer any TWO questions, each question carries FIVE marks. 02×05=10
37. Write two Partners’ Current Accounts under Fixed Capital System with 5 imaginary
figures.
38. Give the disclosure requirements pertaining to Share Capital in Notes to Accounts of
Balance Sheet of a Company with imaginary figures.
39. Name the major heads under which the following items will be presentedin the
Balance Sheet of a Company
a) 5% Debentures
b) Proposed dividend
c) Goodwill
d) Preliminary expenses
e) Inventories
40. Prepare Comparative Statement of Profit and Loss with 5 imaginary figure.
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«¨sÁUÀ - J
«¨sÁUÀ - ©
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14. ¸ÀéAvÀ ªÉZÀÑzÀ ªÉÄð£À §rØAiÀÄ£ÀÄßPÀAqÀÄ »rAiÀÄĪÀAiÀiÁªÀÅzÁzÀgÀÆJgÀqÀÄ «zsÁ£ÀUÀ¼À£ÀÄß ºÉ¸j
À ¹.
15. vÁåUÀzÀC£ÀÄ¥ÁvÀJAzÀgÉãÀÄ?
16. «¯ÉêÁj¬ÄAzÀ §AzÀ ¯Á¨sÀªÀ£ÀÄß ªÀUÁðªÀuÉ ªÀiÁqÀĪÀÅzÀPÉÌ ¸ÀA§A¢ü¹zÀ gÉÆÃdÄzÁR¯ÉAiÀÄ£ÀÄß ¤Ãr.
17. ±ÉÃgÀÄUÀ¼À ¤ÃqÀÄ«PÉAiÀÄAiÀiÁªÀÅzÁzÀgÀÆJgÀqÀÄ «zsÁ£ÀUÀ¼À£ÀÄß w½¹.
18. ºÀtPÁ¸ÀÄ vÀBSÉÛUÀ¼À AiÀiÁªÀÅzÁzÀgÀÆJgÀqÀÄ «ÄwUÀ¼À£ÀÄß w½¹.
19. ºÀtPÁ¹£À vÀBSÉÛUÀ¼À «±ÉèõÀuÉAiÀÄAiÀiÁªÀÅzÁzÀgÀÆJgÀqÀÄ ¸ÁzsÀ£ÀUÀ¼À£ÀÄß ¥ÀnÖ ªÀiÁr.
20. £ÀUÀzÀÄ ºÀjªÀÅvÀBSÉÛAiÀÄAiÀiÁªÀÅzÁzÀgÀÆJgÀqÀÄ G¥ÀAiÉÆÃUÀUÀ¼À£ÀÄß §gɬÄj.
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21. K¦æ¯ï 01. 2020 gÀAzÀÄX ªÀÄvÀÄÛYPÀæªÀĪÁV₹ 1,00,000 ªÀÄvÀÄÛ₹ 80,000 §AqÀªÁ¼ÀzÉÆA¢UÉ
¥Á®ÄzÁjPÉAiÀÄ ªÀåªÀºÁgÀ ¥ÁægÀA©ü¹zÀgÀÄ. CªÀgÀ ¯Á¨sÀ-£ÀµÀÖzÀ ºÀAaPÉAiÀÄC£ÀÄ¥ÁvÀ 3:2 DVgÀÄvÀÛzÉ.
É iÀÄ ªÉÆzÀ®ÄCªÀgÀÄ₹ 15,000 ¯Á¨sÀ UÀ½¹zÀÝgÀÄ.
F PɼÀV£À ºÉÆAzÁtÂPA
a) §AqÀªÁ¼ÀzÀ ªÉÄÃ¯É ±ÉÃ.10 gÀAvÉ ªÁ¶ðPÀ §rØ.
b) ¸ÀéAvÀ ªÉZÀÑzÀ ªÉÄð£À §rØ- X₹ 1,000 : Y₹ 800
c) X £À zÀ¯Áè½ ₹ 2,000
d) Y £À ¸ÀA§¼À ₹ 3,000
¢£ÁAPÀ 31-03-2021 PÉÌ CAvÀåUÉƼÀÄîªÀAvÉ ¯Á¨sÀ-£ÀµÀÖ «¤AiÉÆÃUÀSÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹.
24. DPÁ±ï, C¤¯ï ªÀÄvÀÄÛDzÀ±ïð ¥Á®ÄzÁgÀgÁVzÀÄÝ, ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖªÀ£ÀÄßC£ÀÄPÀæªÀĪÁV 3:2:1 gÀC£ÀÄ¥ÁvÀzÀ°è
ºÀAaPÉƼÀÄîvÁÛgÉ. ¢£ÁAPÀ 01-04-2020 gÀAzÀÄCªÀgÀ §AqÀªÁ¼À C£ÀÄPÀæªÀĪÁV₹ 70,000, ₹ 90,000 ªÀÄvÀÄÛ
₹ 60,000 DVgÀÄvÀÛzÉ. ¢£ÁAPÀ 31-12-2020 gÀAzÀÄDPÁ±ï ¤zsÀ£À ºÉÆA¢zÀÄÝ, ¥Á®ÄUÁjPÉAiÀÄM¥ÀàAzÀªÀÅ
F PɼÀV£À CA±ÀUÀ¼À£ÀÄß M¼ÀUÉÆArzÉ.
a) DPÁ±ï £À §AqÀªÁ¼ÀzÀ ªÉÄð£À §rØ ªÁ¶ðPÀ ±ÉÃ. 8 gÀAvÉ.
b) DPÁ±ï £À ªÀiÁ¹PÀ ¸ÀA§¼À ₹ 2,000.
c) »A¢£À ªÀµÀðzÀ ¯Á¨sÀzD
À zsÁgÀzÀ ªÉÄÃ¯É ªÀÄgÀt ºÉÆA¢zÀ ¢£ÁAPÀzÀªÀgÉV£ÀDPÁ±ï£À ¯Á¨sÀzÀ ¥Á®Ä.
2019-20 PÉÌ ¸ÀA¸ÉÜAiÀÄ ¯Á¨s₹
À 24,000.
d) DPÁ±ï£À ¥Á°£À QÃwðªÀiË®å₹ 12,000. (As per AS 26)
DPÁ±ï£À §AqÀªÁ¼À SÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹, DPÁ±ï£À ªÁgÀ¸ÀÄzÁgÀjUÉPÉÆqÀ¨ÉÃPÁzÀ ªÉÆvÀÛªÀ£ÀÄß
PÀAqÀÄ»r¬Äj.
25. UÀuÉñï PÀA. ¤AiÀÄ«ÄvÀ, EªÀgÀÄ₹ 100 gÀ ªÀÄÄR¨É¯ÉAiÀÄ 10,000, 6% ¸Á®¥ÀvÀæ(r¨ÉAZÀgï)UÀ¼À£ÀÄß ±ÉÃ. 10 gÀ
ªÉÄïÉÆÌqÀÄUÉAiÀÄ ¨É¯É(¦æëÄAiÀÄA)UÉ ©qÀÄUÀqÉ ªÀiÁrzÉ. ºÀtªÀ£ÀÄß F PɼÀV£ÀAvÉ ¥ÁªÀw¸À®Ä ¸ÀÆa¹zÉ.
₹ 20 Cfð ºÀt
₹ 40 ºÀAaPÉ ºÀt (¦æëÄAiÀÄA ¸ÉÃj)
₹ 50 ¥ÀæxÀªÀÄ ªÀÄvÀÄÛCAwªÀÄPÀgÉ ºÀt
J¯Áè ¸Á®¥ÀvÀæUÀ¼ÀÄ ªÀAwUÉAiÀiÁVzÀÄÝ, ºÀtªÀ£ÀÄß ¸ÀjAiÀiÁV ¹éÃPÀj¸À¯Á¬ÄvÀÄ. ¥ÀæxÀªÀÄ ªÀÄvÀÄÛCAwªÀÄPÀgÉAiÀÄ
ºÀt §gÀ¨ÉÃPÁVgÀĪÀ ºÀAvÀzÀ ªÀgÉV£ÀgÉÆÃdÄ zÁR¯ÉUÀ¼À£ÀÄß §gɬÄj.
26. F PɼÀV£À «ªÀgÀUÀ½AzÀ ªÀiÁZïð 31, 2021 PÉÌ PÉÆ£ÉUÉÆAqÀAvÉ, ¥ÀjZÉÒÃzÀIII gÀAvÉ, PÀA¥À¤AiÀÄPÁ¬ÄzÉ
2013 gÀ ¥ÀæPÁgÀ ¯Á¨s-
À £ÀµÀÖzÀvÀBSÉÛAiÀÄ£ÀÄß vÀAiÀiÁj¹.
«ªÀgÀUÀ¼ÀÄ ₹
PÁAiÀiÁðZÀgÀuÉUÀ½AzÀ §AzÀDzÁAiÀÄ 5,00,000
¸ÀgÀPÀÄUÀ¼À Rjâ 3,00,000
¹§âA¢UÀ¼À ¸ÀA§¼À 40,000
gÀeÉ £ÀUÀ¢ÃPÀgÀt 10,000
¨ÁrUÉ ªÀÄvÀÄÛ vÉjUÉUÀ¼ÀÄ 30,000
AiÀÄAvÀæUÀ¼À zÀÄgÀ¹Û (j¥ÉÃj) 20,000
vÉjUÉ 30%
«ªÀgÀUÀ¼ÀÄ ₹
zÁ¸ÁÛ£ÀÄ 25,000
¸Á®UÁgÀgÀÄ 20,000
§gÀvÀPÀÌ ºÀÄArUÀ¼ÀÄ 5,000
ªÀÄÄAUÀqÀvÉjUÉ 2,000
£ÀUÀzÀÄ 15,000
¸ÁºÀÄPÁgÀgÀÄ 30,000
PÉÆqÀvÀPÀÌ ºÀÄArUÀ¼ÀÄ 20,000
¨ÁåAPï «ÄÃgɼÉvÀ 2,000
«¨sÁUÀ– r
30. A ªÀÄvÀÄ ÛBMAzÀÄ ¸ÀA¸ÉÜAiÀÄ ¥Á®ÄzÁgÀgÁVzÁÝgÉ. ¢£ÁAPÀ 31-03-2021 gÀAzÀÄCªÀgÀCqsÁªÉ ¥ÀwæPÉ F PɼÀV£ÀAwzÉ.
¢£ÁAPÀ 31-03-2021 gÀCqsÁªÉ ¥ÀwæPÉ
ºÉÆuÉUÁjPÉUÀ¼ÀÄ ₹ D¹ÛUÀ¼ÀÄ ₹
¸ÁºÀÄPÁgÀgÀÄ 1.50.000 ¨ÁåAQ£À°è £ÀUÀzÀÄ 50,000
¸ÁªÀiÁ£Àå «ÄøÀ®Ä 50,000 zÁ¸ÁÛ£ÀÄ 50,000
§AqÀªÁ¼À SÁvÉ: ¸Á®UÁgÀgÀÄ 40,000
A 1,20,000 ºÀÆrPÉUÀ¼ÀÄ 40,000
B 80,000 ¦ÃoÉÆÃ¥ÀPgÀ Àt 1,20,000
PÀlÖqÀ 1,00,0004,00,000
4,00,000
32. ²æÃzÉë ªÀÄvÀÄÛ ²æææAiÀiÁ ¥Á®ÄzÁgÀgÁVzÀÄÝ, ¯Á¨s-À £ÀµÀÖªÀ£ÄÀ ßC£ÀÄPÀæªÀĪÁV 3:2 gÀC£ÀÄ¥ÁvÀzÀ°è ºÀAaPÉƼÀÄîªgÀÄ.
¢£ÁAPÀ 31-03-2021 gÀAzÀÄCªÀgÀCqsÁªÉ ¥ÀwæPÉ F PɼÀV£ÀAwzÉ.
¢£ÁAPÀ 31-03-2021 gÀCqsÁªÉ ¥ÀwæPÉ
ºÉÆuÉUÁjPÉUÀ¼ÀÄ ₹ D¹ÛUÀ¼ÀÄ ₹
¸ÁºÀÄPÁgÀgÀÄ 10,000 ¨ÁåAQ£À°è £ÀUÀzÀÄ 5,000
PÉÆqÀvÀPÀÌ ºÀÄArUÀ¼ÀÄ 10,000 §gÀvÀPÀÌ ºÀÄArUÀ¼ÀÄ 10,000
²æææAiÀiÁ¼À ¸Á® 5,000 ¸Á®UÁgÀgÀÄ 20,000
«ÄøÀ®Ä ¤¢ü 10,000 zÁ¸ÁÛ£ÀÄ 15,000
§AqÀªÁ¼À SÁvÉ: ¦ÃoÉÆÃ¥ÀPg À Àt 15,000
²æÃzÉë 30,000 AiÀÄAvÉÆæÃ¥ÀPg À Àt 10,000
²æææAiÀiÁ 40,000 QÃwðªÀiË®å 30,000
1,05,000 1.05,000
33. ºÉêÀiÁ PÀA. ¤AiÀÄ«ÄvÀEªÀgÀÄ₹ 100 ªÀÄÄR¨É¯ÉAiÀÄ 10,000 ¸ÁªÀiÁ£Àå ±ÉÃgÀÄUÀ¼À£ÄÀ ß ¥Àæw ±ÉÃjUÉ₹ 5 gÀAvÉ ¦æëÄAiÀÄAUÉ
©qÀÄUÀqÉ ªÀiÁrzÁÝgÉ. ºÀtªÀ£ÀÄß F PɼÀV£ÀAvÉ ¥ÁªÀw¸À®Ä ¸ÀÆa¹zÉ.
₹ 10 Cfð ºÀt
₹ 50 ºÀAaPÉ ºÀt (¦æëÄAiÀÄA ¸ÉÃj)
₹ 45 ¥ÀæxÀªÀÄ ªÀÄvÀÄÛCAwªÀÄPÀgÉ ºÀt
J¯Áè ±ÉÃgÀÄUÀ¼ÀÄ ªÀAwUÉAiÀiÁVzÀÄÝ, ºÀt ¹éÃPÀj¸À¯ÁVzÉ. DzÀgÉ 500 ±ÉÃgÀÄUÀ¼À ªÉÄð£À ¥ÀæxÀªÀÄ ªÀÄvÀÄÛCAwªÀÄ
PÀgÉAiÀÄ ºÀt ¸ÀAzÁAiÀĪÁVgÀĪÀÅ¢®è. ¤zÉÃð±ÀPÀgÀÄ CªÀÅUÀ¼À£ÄÀ ß ªÀÄÄlÄÖUÉÆÃ®Ä ºÁQPÉÆAqÀÄ, ¥Àæwà ±ÉÃjUÉ₹ 80 gÀAvÉ
¥ÀÆtð ¥ÁªÀwAiÀiÁzÀ ±ÉÃgÀÄUÀ¼ÉAzÀÄ ªÀÄgÀÄ ©qÀÄUÀqÉ ªÀiÁrgÀÄvÁÛgÉ.
PÀA¥À¤AiÀÄ ¥ÀĸÀÛPÀzÀ°èCªÀ±ÀåPÀgÉÆÃdÄ zÁR¯ÉUÀ¼À£ÀÄß §gɬÄj.
35. PÀ£ÁðlPÀ PÀA. ¤AiÀÄ«ÄvÀCªÀgÀ 31 £Éà ªÀiÁZïð 2020 ªÀÄvÀÄÛ 2021 gÀCqsÁªÉ ¥ÀwæPÉUÀ½AzÀ ¸ÁªÀiÁ£ÀåUÁvÀæzÀ
CqsÁªÉ ¥ÀwæPÉAiÀÄ£ÀÄß vÀAiÀiÁj¹.
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