666

Series PQ3RS/3 Set 3

àíZ-nÌ H$moS>
Q.P. Code 67/3/3
AZwH«$_m§§H$
narjmWu àíZ-nÌ H$moS> >H$mo CÎma-nwpñVH$m Ho$
Roll No. _wI-n¥ð >na Adí` {bIo§ &
Candidates must write the Q.P. Code
on the title page of the answer-book.

39
34

15
10.15 10.15 10.30

Please check that this question paper contains 39 printed pages.

Please check that this question paper contains 34 questions.
Q.P. Code given on the right hand side of the question paper should be
written on the title page of the answer-book by the candidate.
Please write down the serial number of the question in the answer-book
before attempting it.
15 minute time has been allotted to read this question paper. The question
paper will be distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m.,
the students will read the question paper only and will not write any
answer on the answer-book during this period.

boImemñÌ
ACCOUNTANCY

:3 : 80
Time allowed : 3 hours Maximum Marks : 80

67/3/3-13 Page 1 of 39 P.T.O.

666
General Instructions :
Read the following instructions carefully and follow them :
(i) This question paper contains 34 questions. All questions are compulsory.
(ii) This question paper is divided into two parts Part A and Part B.
(iii) Part A is compulsory for all candidates.
(iv) Part B has two options. Candidates have to attempt only one of the given
options.
Option I : Analysis of Financial Statements
Option II : Computerised Accounting
(v) Questions number 1 to 16 (Part A) and Questions number 27 to 30 (Part B) are
multiple choice questions. Each question carries 1 mark.
(vi) Questions number 17 to 20 (Part A) and Questions number 31 and 32 (Part B)
are short answer type questions. Each question carries 3 marks.
(vii) Questions number 21, 22 (Part A) and Question number 33 (Part B) are Long
answer type-I questions. Each question carries 4 marks.
(viii) Questions number 23 to 26 (Part A) and Question number 34 (Part B) are Long
answer type-II questions. Each question carries 6 marks.
(ix) There is no overall choice. However, an internal choice has been provided in few
questions in each of the parts.

PART A
(Accounting for Partnership Firms and Companies)

1. Assertion (A) : When the shares are forfeited, share capital account
is debited with the amount called up and credited to
(i) respective unpaid calls account i.e., calls in arrears and
(ii) share forfeiture account with the amount already
received on shares.
Reason (R) : When the shares are forfeited, all entries relating to
the shares forfeited, except those relating to securities
premium, already recorded in accounting records must be
reversed.
Choose the correct option from the following : 1
(A) Both Assertion (A) and Reason (R) are correct and Reason (R) is
the correct explanation of Assertion (A).
(B) Both Assertion (A) and Reason (R) are correct, but Reason (R) is
not the correct explanation of Assertion (A).
(C) Assertion (A) is incorrect, but Reason (R) is correct.
(D) Assertion (A) is correct, but Reason (R) incorrect.
67/3/3-13 Page 3 of 39 P.T.O.
666
2. Minimum subscription for allotment of shares as per Securities and
Exchange Board of India (SEBI) guidelines cannot be less than 90% of
which of the following capital ? 1

(A) Reserve Capital (B) Nominal Capital

(C) Subscribed Capital (D) Issued Capital

3. Alfa Ltd. offered for public subscription 50,000 equity shares of < 10 each
at < 110 per share. The entire amount was payable on application.
Applications were received for 48,000 shares and allotment was made to
all the applicants. The amount received on application will be : 1
(A) < 52,80,000 (B) < 55,00,000
(C) < 50,00,000 (D) < 48,00,000

4. Lexa Ltd. issued 50,000 equity shares of < 10 each at a premium of

< 2 per share. The amount was payable as follows :
On application and allotment < 7 per share (including premium)
On first and final call Balance

The issue was fully subscribed. All the money was duly received except
the first and final call on 1,000 equity shares. These shares were
forfeited. On forfeiture of these shares Calls in Arrears Account will be : 1
(A) credited by < 7,000 (B) debited by < 5,000

(C) credited by < 5,000 (D) debited by < 7,000

5. The debentures which do not carry a specific rate of interest are called : 1

(A) Zero Coupon Rate Debentures

(B) Specific Coupon Rate Debentures

(C) Unsecured Debentures

(D) Secured Debentures

67/3/3-13 Page 5 of 39 P.T.O.

666
6. (a) KLB Ltd. forfeited 3,000 shares of 10 each, < 8 per share called
up for non-payment of first call of < 2 per share. All these shares
were reissued at < 7 per share, < 8 paid up. The amount
transferred to Capital Reserve Account will be : 1
(A) < 18,000 (B) < 24,000
(C) < 15,000 (D) < 3,000
OR

(b) NUK Ltd. forfeited 1,000 shares of < 10 each, fully called up for
non-payment of final call of < 2 per share. 800 of these shares
were reissued at < 11 per share fully paid. The amount credited to
Capital Reserve Account will be : 1
(A) < 6,400 (B) < 8,000
(C) < 7,200 (D) < 10,000

Read the following hypothetical situation and answer questions No. 7 and 8 on the
basis of the given information :

Richa, Sheena and Tapti were partners in a firm sharing profits and
losses in the ratio of 3 : 2 : 1. The partnership deed provided for charging
interest on drawings @ 10% p.a. The drawings of Richa, Sheena and
Tapti during the year ended 31st March, 2023 amounted to < 50,000,
< 40,000 and < 30,000 respectively. The net profit for the year ended
31st March, 2023 was < 57,000.

7. 1
(A) < 5,000 (B) < 4,000
(C) < 3,000 (D) < 2,000
8. 1
(A) < 11,500 (B) < 34,500
(C) < 10,500 (D) < 23,000

67/3/3-13 Page 7 of 39 P.T.O.

666
9. (a) Nicku, Mala and Ritu were partners in a firm sharing profits in
the ratio of 5 : 3 : 2. Nicku died on 30th September, 2023. The
deceased partner was entitled to his share of profit up to the date
of death which was to
<
profit will be : 1
(A) < 10,000 (B) < 20,000
(C) < 30,000 (D) < 40,000
OR

(b) Nikhil, Arun and Mansi were partners in a firm sharing profits
and losses in the ratio of 4 : 3 : 3. With effect from 1st April, 2023,
they decided to share profits and losses in the ratio of 5 : 3 : 2. Due

be : 1
1 3
(A) Gain (B) Sacrifice
10 10
1 3
(C) Sacrifice (D) Gain
10 10

10. (a) Lata, Mehu and Namita were partners in a firm sharing profits
and losses in the ratio of 3 : 2 : 1. They decided to dissolve the firm
on 31st March, 2023. Creditors took over stock of book value of
< 80,000 at 80%, in part settlement of their amount of < 90,000.
The balance amount was paid to the creditors by cheque. The
amount paid by cheque to the creditors will be : 1
(A) < 26,000
(B) < 64,000
(C) < 80,000
(D) < 1,44,000
OR
67/3/3-13 Page 9 of 39 P.T.O.
666
(b) Sanya, Sarthak and Nitya were partners in a firm sharing profits
and losses in the ratio of 4 : 3 : 1. They decided to dissolve the firm
on 31st March, 2023. On this date, the firm had debtors amounting
to < 3,00,000 and provision for doubtful debts of < 30,000. On
dissolution, debtors for < 20,000 proved bad and the remaining
debtors realised 90%. Amount realised from the debtors will be : 1
(A) < 3,00,000
(B) < 2,25,000
(C) < 2,80,000
(D) < 2,52,000

11. (a) Hema and Tara were partners in a firm sharing profits and losses
in the ratio of 2 : 3. They admitted Ojas as a new partner. Hema
1 rd 1
surrendered of her share and Tara surrendered of her share
3 2
in favour of Ojas. The new profit sharing ratio of Hema, Tara and
Ojas will be : 1
(A) 8 : 9 : 13 (B) 3:2:5
(C) 2:3:5 (D) 2 : 3 : 25
OR
(b) Aaroh, Bhuvan and Charu were partners in a firm sharing profits
and losses in the ratio of 1 : 2 : 6. Charu died. Aaroh and Bhuvan

1
(A) 2:1 (B) 1:2
(C) 5:4 (D) 4:5

12. (a) Shrikant and Ajay were partners in a firm sharing profits and
losses in the ratio of 5 : 3. Shrikant withdrew < 10,000 in the
beginning of each quarter during the year ended 31st March, 2023.
s drawings @ 6% p.a for the year ended
st
31 March, 2023 will be : 1
(A) < 2,400 (B) < 1,200
(C) < 1,500 (D) < 900
OR
67/3/3-13 Page 11 of 39 P.T.O.
666
(b) Abha, Manju and Rhea were partners in a firm sharing profits
and losses in the ratio of 3 : 3 : 4. During the year ended
31st March, 2023, Rhea withdrew < 30,000 at the beginning of
10% p.a. for the year
ended 31st March, 2023 will be : 1
(A) < 6,000 (B) < 4,500
(C) < 3,000 (D) < 1,500

13. Manu, Sonu and Rahul were partners in a firm sharing profits and losses
in the ratio of 4 : 3 : 2. With effect from 1st April, 2023, they decided to
share profits and losses in the future in the ratio of 3 : 2 : 1. Their
Balance Sheet showed Workmen Compensation Reserve of < 84,000. The
claim on account of Workmen Compensation is estimated at < 75,000.
The journal entry to give effect to the above transaction will be : 1
Dr Cr
Date Particulars Amount Amount
(<) (<)
(A) Workmen Compensation Reserve A/c Dr 84,000
To Workmen Compensation Claim A/c 75,000
Capital A/c 4,000
Capital A/c 3,000
Capital A/c 2,000

(B) Workmen Compensation Reserve A/c Dr 84,000

To Workmen Compensation Claim A/c 75,000
4,500
3,000
To Rahul 1,500
(C) Capital A/c Dr 500
500
(D) Workmen Compensation Reserve A/c Dr 84,000
To Workmen Compensation Claim A/c 75,000
To Capital A/c 3,000
Capital A/c 3,000
Capital A/c 3,000

67/3/3-13 Page 13 of 39 P.T.O.

666
14. Assertion (A) :

Reason (R) : re of profit

or loss, interest on capital, drawings, interest on drawings

Choose the correct option from the following : 1

(A) Assertion (A) and Reason (R) are correct, but Reason (R) is not the
correct explanation of Assertion (A).
(B) Both Assertion (A) and Reason (R) are correct and Reason (R) is
the correct explanation of Assertion (A).
(C) Assertion (A) is correct, but Reason (R) is not correct.
(D) Both Assertion (A) and Reason (R) are not correct.

15. Seema and Laksh were partners in a firm sharing profits and losses
in the ratio of 2 : 1. Their capitals were < 2,00,000 and < 1,80,000
respectively. They admitted Aadi as a new partner on 1st April, 2023 for
1 th
share in future profits. Aadi brought < 1,50,000 as his share of
5
1
(A) < 7,50,000
(B) < 2,20,000
(C) < 3,70,000
(D) < 1,50,000

16. Geeta and Hari were partners in a firm sharing profits and losses in the
1 th
ratio of 3 : 2. Krish was admitted as a new partner for share in
5
profits of the firm which he acquired from Geeta and Hari in the ratio of
2 : 3. Krish brought < 1,00,000 as his share of capital and < 50,000 as
premium for goodwill in cash. The sacrificing ratio of Geeta and Hari will
be : 1
(A) 3:2 (B) 1:1
(C) 2:3 (D) 13 : 7
67/3/3-13 Page 15 of 39 P.T.O.
666
17. Sangeet, Anju and Shiva were partners in a firm sharing profits and
losses in the ratio of 3 : 4 : 5. Sangeet died on 31st
share in the profits of the firm till the date of death was to be calculated
on the basis of sales. Sales during the year 2022 23 were < 40,00,000
and sales from 1st April, 2023 to 31st July, 2023 were < 10,00,000. The
profit for the year ended 31st March, 2023 was < 4,00,000.
Calculate s share of profit up to the date of death and pass the
necessary journal entry for the same in the books of the firm. Show your
workings clearly. 3
18. The average profit for last five years of a firm of Suman and Dhawan was
< 6,00,000. The normal rate of return in a similar business is 10%.
Goodwill of the firm is valued at < 40,00,000 calculated by capitalisation
of super profit. Find out the amount of capital employed by the firm. 3
19. (a) Sumi Ltd. acquired assets of < 8,00,000 and took over sundry
creditors of < 2,00,000 from Pandora Ltd. for a purchase
consideration of < 9,00,000. The payment was made by issuing a
cheque of < 4,60,000 and remaining by issue of 9% Debentures of
< 100 each at a premium of 10%.
Pass necessary journal entries for the above transactions in the
books of Sumi Ltd. 3
OR
(b) Gundola Ltd. took over assets of < 9,00,000 and liabilities of
< 3,00,000 from AK Ltd. for an agreed purchase consideration of
< 14,00,000. The payment was made through a bank draft of
< 5,00,000 and the remaining by issue of 8% Debentures at a
discount of 10%.
Record necessary journal entries in the books of Gundola Ltd. for
the above transactions. 3
20. (a) Misha and Prisha were partners in a firm sharing profits and
losses in the ratio of 3 : 2. On 1st April, 2022, their capital accounts
showed balances of < 50,000 and < 30,000 respectively. During
the year, Misha withdrew < 12,900 while Prisha withdrew
< 9,600. They were allowed interest on capital @ 10% p.a. Interest
on drawings of < 660 was cha < 540
< 20,000 to
the firm on 1st August, 2022. The net profit for the year ended
31st March, 2023 amounted to < 22,600.
Prepare Profit and Loss Appropriation Account for the year ended
31st March, 2023. 3
OR
67/3/3-13 Page 17 of 39 P.T.O.
666
(b) On 31st March, 2023, the capitals of Raghav and Diya stood at
< 4,00,000 and < 3,00,000 respectively, after the necessary
adjustment in respect of drawings and net profit. Subsequently, it
was discovered that interest on capital @ 10% p.a had been
omitted. The Net Profit for the year ended 31st March, 2023
amounted to < 1,00,000.
During the year ended 31st
<
drawings were < 3,000 drawn at the beginning of each quarter.
Pass the necessary adjustment entry. 3
21. Shri Ganga Ltd. was registered with an authorised capital of < 7,00,000
divided into equity shares of < 10 each. It offered to the public for
subscription 50,000 equity shares. The amount was payable as follows :
On application : < 4 per share
On allotment : < 4 per share
On first and final call : Balance
The issue was fully subscribed. All the amounts were duly received
except the first and final call money on 4,000 equity shares.
Show the Share Capital in the Balance Sheet of the company as per

22. Frank, George and Hemant were partners in a firm sharing profits in the
ratio of 5 : 3 : 2. They decided to change their profit sharing ratio to
2 : 5 : 3 with effect from 1st April, 2023. Their Balance Sheet as at
31st March, 2023 was as follows :
Balance Sheet of Frank, George and Hemant as at 31st March, 2023
Amount Amount
Liabilities (<) Assets (<)
Capitals : Land 5,00,000
Frank 4,00,000 Building 3,00,000
George 3,00,000 Machinery 2,00,000
Hemant 2,00,000 9,00,000 Stock 1,50,000
Creditors 5,00,000 Debtors 2,50,000
1,00,000 Cash 3,00,000
General Reserve 2,00,000
17,00,000 17,00,000

67/3/3-13 Page 19 of 39 P.T.O.

666
It was decided that :
(i) The value of land having appreciated be brought up to < 6,50,000.
(ii) Goodwill of the firm was valued at < 2,00,000. Goodwill was not to
appear in the books of the firm.
Pass the necessary journal entries in the books of the firm. 4

23. David, Eden and Flora were partners in a firm sharing profits and losses
in the ratio of 2 : 2 : 1. On 31st March, 2023, their Balance Sheet was as
follows :

Balance Sheet of David, Eden and Flora as at 31st March, 2023

Amount Amount
Liabilities (<) Assets (<)
Capital : Fixed Assets 10,00,000
David 6,00,000 Investments 5,00,000
Eden 6,00,000 Stock 3,00,000
Flora 6,00,000 18,00,000 Bills Receivable 2,00,000
General Reserve 3,00,000 Cash at Bank 2,00,000
Bills Payable 1,00,000
22,00,000 22,00,000

On the above date, the firm was dissolved on the following terms :

(i) Fixed Assets were realised at 15% less than the book value.

(ii) Trade Receivables were realised at book value.

(iii) Investments were taken over by Flora at < 6,00,000.

(iv) David took over 50% of the stock at < 1,80,000. The remaining
stock was taken over by Eden at < 95,000.

(v) Expenses of realisation amounted to < 25,000 and were paid by

Flora.

Prepare Realisation Account. 6

67/3/3-13 Page 21 of 39 P.T.O.

666
24. On 1st April, 2022, Centafit Ltd. issued 2,000, 7% Debentures of < 500
each at a premium of 10%, redeemable at a premium of 10% after five
years. The company had a balance of < 1,75,000 in Securities Premium
Account before the issue.
(a) Pass journal entries for issue of debentures and for writing off
Loss on utilising Securities Premium Account
at the end of the first year itself.
(b) Prepare Loss on Issue of Debentures Account for the year ended
31st March, 2023. 6

25. (a) Pass necessary journal entries for forfeiture and reissue of shares
in the following cases : 6
(i) Neon Ltd. forfeited 2,000 shares of < 10 each issued at a
premium of < 2 per share for non-payment of allotment
money of < 5 per share (including premium). The first
and final call of < 2 per share was not yet made. Out of
these, 1,500 shares were reissued at < 7 per share, < 8 paid
up.
(ii) Mamta Ltd. forfeited 3,000 shares of < 10 each on which the
first call of < 3 per share was not received. The second and
final call of < 1 per share was not yet called. Out of these,
2,000 shares were reissued at < 9 per share, < 9 paid up.
OR
(b) Sai Ltd. invited applications for issuing 60,000 shares of < 10
each. The amount was payable as follows :
On application < 5 per share
On allotment < 1 per share
On first and final call Balance
Applications were received for 58,000 shares. Rajat, the holder of
300 shares, did not pay allotment money and Usha, the holder of
500 shares, paid her entire share money along with allotment

First and final call was made afterwards and duly received.
Pass necessary journal entries for the above transactions.
s-in- -in-
required. 6
67/3/3-13 Page 23 of 39 P.T.O.
666
26. (a) Sarah and Varsha were partners in a firm sharing profits
and losses in the ratio of 3 : 2. Their Balance Sheet as at
31st March, 2023 was as follows :
Balance Sheet of Sarah and Varsha as at 31st March, 2023
Amount Amount
Liabilities (<) Assets (<)
Capital : Plant and Machinery 2,00,000

Sarah 60,000 Stock 30,000

Varsha 50,000 1,10,000 Debtors 50,000
Less : Provision
Compensation Fund 20,000 for doubtful debts 5,000 45,000

Provident Fund 1,20,000 Cash 25,000

Creditors 50,000

3,00,000 3,00,000

On 1st April, 2023, they decided to admit Tasha as a new partner

1
for th share in the profits of the firm on the following terms :
4
(i) Tasha brought < 40,000 as her capital and < 20,000 as her
share of premium for goodwill.

(ii) Plant and Machinery was valued at <1,90,000.

(iii) An item of < 20,000, included in creditors, is not likely to be

claimed and should be written off.

(iv) Capitals of the partners in the new firm are to be in the new
, by
bringing or paying off cash, as the case may be.

Prepare Revaluation Account and P Capital Accounts. 6

OR

67/3/3-13 Page 25 of 39 P.T.O.

666

(b) Inder, Jonny and Kapil were partners in a firm sharing profits
and losses in the ratio of 9 : 3 : 4. Their Balance Sheet as at
31st March, 2023 was as follows :

Balance Sheet of Inder, Jonny and Kapil as at 31st March, 2023

Amount Amount
Liabilities (<) Assets (<)

Capital : Fixed Assets 1,20,000

Inder 90,000 Stock 60,000

Jonny 75,000 Debtors 1,00,000

Kapil 60,000 2,25,000 Cash 35,000

General Reserve 80,000

Creditors 10,000
3,15,000 3,15,000

Kapil retired from the firm on 31st March, 2023 on the following
terms :
(i) Bad Debts amounting to < 5,000 were to be written off.

(ii) Fixed Assets were revalued at < 96,000.

(iii) Stock was undervalued by < 29,000.

(iv) Creditors were paid off.

(v) Goodwill of the firm was valued at <
share of goodwill was to be adjusted in the accounts of Inder
and Jonny.

(vi) New profit sharing ratio between Inder and Jonny was 3 : 2.

Pass the necessary journal entries in the books of the firm on

Kapil retirement. 6

67/3/3-13 Page 27 of 39 P.T.O.

666
PART B
OPTION I
(Analysis of Financial Statements)

27. (a)
indicate the trend and direction of financial position and operating
results ? 1
(A) Comparative statements
(B) Common size statements
(C) Cash flow analysis
(D) Ratio analysis
OR
(b) _____________ indicate the speed at which activities of the business
are being performed. 1
(A) Liquidity ratios
(B) Turnover ratios
(C) Solvency ratios
(D) Profitability ratios

28. (a) Which of the following transactions will result in cash flows from
operating activities ? 1
(A) Cash receipts from sale of investments < 60,000
(B) Cash receipts from sale of goods < 94,000
(C) Dividend received < 31,000
(D) Payment of cash for purchase of fixed assets < 3,00,000
OR
(b)
the following : 1
(A) Operating Activities
(B) Investing Activities
(C) Financing Activities
(D) Cash and Cash Equivalents

67/3/3-13 Page 29 of 39 P.T.O.

666
29. The Debt-Equity Ratio of a company is 3 : 2. Which of the following
transactions will result in increase in this ratio ? 1
(A) Purchase of goods on credit
(B) Issue of Debentures
(C) Issue of Equity Shares
(D) Cash received from Debtors

30. Statement I :

Statement II :
In the context of the above two statements, choose the correct option : 1
(A) Both statement I and statement II are correct
(B) Both statement I and statement II are incorrect
(C) Statement I is correct and statement II is incorrect
(D) Statement I is incorrect and statement II is correct

31. Classify the following items under major heads and sub-heads (if any) in
the Balance Sheet of the company as per Schedule III, Part I of the
Companies Act, 2013 : 3
(a) Capital Work-in-Progress
(b) Stores and Spares
(c) Public Deposits

32. From the following information, calculate : 3

Particulars (<)
Creditors 3,50,000
Bills Payable 1,50,000
10% Debentures 5,00,000
Share Capital 12,00,000
Reserves and Surplus 3,00,000

67/3/3-13 Page 31 of 39 P.T.O.

666
33. (a) From the following Balance Sheet of Hira Ltd. as at 31st March,
2023, prepare Comparative Balance Sheet : 4

Balance Sheet of Hira Ltd. as at 31st March, 2023

Note 31.3.2023 31.3.2022

Particulars
no. (<) (<)
I Equity and Liabilities :
1.
(a) Share Capital 15,00,000 12,00,000
2. Non-Current Liabilities
(a) Long-term Borrowings 10,00,000 5,00,000
3. Current Liabilities
(a) Trade Payables 1,00,000 3,00,000
Total 26,00,000 20,00,000
II Assets :
1. Non-Current Assets
(a) Fixed Assets/Property,
Plant and Equipment and
Intangible Assets 20,00,000 15,00,000
2. Current Assets
(a) Inventories 1,50,000 1,00,000
(b) Trade Receivables 4,50,000 4,00,000
Total 26,00,000 20,00,000

OR
(b) From the following information of NK Ltd., prepare a Common
Size Statement of Profit and Loss for the years ended 31st March,
2022 and 31st March, 2023 : 4

Particulars 31.3.2023 31.3.2022

Revenue from Operations (<) 25,00,000 20,00,000

Cost of Materials Consumed (<) 8,00,000 6,00,000
Employee Benefit Expenses (<) 4,00,000 4,00,000
Income Tax Rate % 20 30

67/3/3-13 Page 33 of 39 P.T.O.

666
34. Cash F
information : 6
31st March, 2023 31st March, 2022
Particulars
(<) (<)
Plant and Machinery 4,10,000 3,00,000
Goodwill 1,80,000 80,000
Additional Information :
(a) A machine costing < 85,000 (depreciation provided thereon
< 15,000) was sold for < 62,000. Depreciation charged during the
year amounted to < 48,000.
(b)
following information :
31st March, 2023 31st March, 2022
Particulars
(<) (<)
Equity Share Capital 15,00,000 10,00,000
Bank Overdraft 90,000 1,20,000
Loan from bank 7,00,000 6,00,000
Additional Information :
(i) Interest paid on bank loan amounted to < 60,000.
(ii) Dividend paid < 1,10,000.

PART B
OPTION II
(Computerised Accounting)

27. How is navigation conducted from the first to the last filled cells of
clusters when moving one cell at a time in a row ? 1
(A) Home + Right arrow ( )
(B) CTRL + Right arrow ( ) successively
(C) END + Right arrow ( )
(D) CTRL + END
28. (a)
time ? 1
(A) Today( ) (B) Day( )
(C) Now( ) (D) Day time( )
OR
67/3/3-13 Page 35 of 39 P.T.O.