Tuesday, February 22, 2022

Dr.A.P.J.Abdul Kalam University BCA III SEM - Accounting & Financial Management [BCA304T] Dec - 2020 Question Papers

Dr.A.P.J.Abdul Kalam University 

Bachelor of Computer Application
Third Semester Main Examination, Dec-2020
Accounting & Financial Management [BCA304T]

Time: 3:00 Hrs 
Max Marks 40

Note : Attempt all questions. All questions carry equal marks.

Q.1 (a) Explain the meaning and process of accounting.
(b) What do you mean by balancing accounts?
(c) Journalise the following transaction and post them to ledger also balance the account:-
April 1 - Shyam commenced business with Rs. 20000 in cash.
April 3 - He buys merehenelise of Rs. 1,50,000 on account from Dhamesh.
April 5 - He buys furniture for Rs. 3000 an account from Narain.
April 8 - He pays Narain Rs. 29000.
April 10 - He pays Dhamesh Rs. 30000.
April 15 - Cash sales Rs. 50000.
April 18 - He sales goods to Rajesh on credit Rs.70000.
Q.2 (a) "The cash book always snows a debit balance" How far is this statement true.
(b) Record the following transactions in purchases. Return books of Kamal stores for June 2018.
June 6 - Returned goods to Ramesh brothers Rs. 500
June 8 - Returned goods to Sohan Bros. Rs. 450
June 15 - Returned goods to Prem & co. Rs. 700
June 17 - Returned goods to Mahesh Bro. worth Rs.2000 which was purchased for cash.
(c) What are subsidiary books?
Q.3 (a) Prepare final accounting from following trial balanceDr. (Rs) Cr. (Rs)
Opening stock 10000 -
Purchases 50000 -
Sales - 1,10000
Wages 40000 -
Rent 4000 -
Salaries 14000 -
Cash in hand 1000 -
Horses carts 2000 
Manager's commission 3000 -
Motor car 8000 -
Leasehold land 15000 -
Bank over draft - 10000
Capital - 52000
Patents 2000 -
 1, 72,000 1, 72,000
Closing stock :- Rs. 5000
(b) Discuss the methods of depreciation with suitable example.
(c) What is need of adjustment entries?
Q.4 (a) Explain cash flow statement in detail.
(b) What is principle of liquidity of funds?
(C) Prepare average collection periodTotal sales 200000
Cash sales (include in total) 40000
Sales return 14000
Total debtors at the end 22000
Bills receivable 8000
Bad debts provision 2000
Creditors 20000
Q.5 (a) Explain essentials of a good or ideal cost accounting system.
(b) What is replacement cost?
(c) From the following figures of Deepa ltd. Find out total cost and profit.
Opening stock of raw materials 40000
Purchase of raw materials 200000
Carriage inward 4000
Closing stock of raw materials 20000
Defective materials returned 2000
Direct wages 40000
Direct expenses 6000
Factory ever heads 16000
Opening stock of work in progress 6000
Closing stock of work in progress 10000
Administrative over head 20000
Opening stock of finished goods 10000
Closing stock of finished goods 6000
Selling and distribution over head 16000
Sales 400000

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