BBA Bookkeeping Basic Accounting Previous Year Question Paper 2015
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B.B.A. EXAMINATION JUNE 2015
Bookkeeping and Basic Account
Time : Three Hours ] [Maximum Marks : 75
Note : Attempt all the section as per instructions.
(Very Short Answer Questions)
Note : Attempt all the five questions. Each question carries 3 marks. Very short answer is required not exceeding 75 words.
- What are the objective of financial Accounting ?
- What is a trial balance ?
- Distinguish between fixed assets and current assets.
- Define journal. Why is it necessary?
- Differential between equity shares and debentures.
(Short Answer Questions)
Note : Attempt any two question out of the following three questions. Each question carries 7.5 marks. Short answer is required not exceeding 200 words.
- What are the types of accounts? Explain with illustrations.
- State the Meaning of the following :
- Minimum subscription.
- Forfeited shares.
- Reissue of shares.
- What are the method for providing depreciation? Give the merits of each method.
(Detailed Answer Questions)
Note : Attempt any three questions not of the following five questions. Each question carries 15 marks. Answer is required in detail.
- What do you understand by the term ‘Bookkeeping’? what are the advantages of Bookkeeping?
- What is bank reconciliation ? why is it Important to prepare the bank reconciliation statement ?
- From the trial balance of arora & co. prepare Trading Account, profit and loss A/C for 2010 and balance sheet as on 31 on Dec. 2010 :
Cr. Balances : ₹
Returns outwards 500
Bill payable 500
Plant and machinery 4,000
Sundry debtors 2,400
Dr. Balance : ₹
Returns inwards 400
Manufacturing expenses 800
Trade expenses 700
Bad debts 200
The closing stock was valued at ₹,450. Provide for depreciation on plant and machinery ₹ 400 and allow 5% interest in capital ₹ 40 is due for repairs.
- Deepak draws a bill for ₹2,000 on Gopal on 15th 2011 for three months. On maturity, Gopal failed to honour the bill. Pass the necessary journal entries in the books of Deepak (I) if he had retained the bill with him till maturity : (ii) if he had endorsed the bill to ram on 14th october : and (iii) if he had discounted the bill with his bank at 5% p.a on 15th September, 2011
- Super Ltd. Acquired land costing ₹ 10,00,000 and in payment allotted 1,000 equity :shares of ₹ 100 each as fully paid further the company issued 4,000 equity shares to the public. The shares were payable as follows :
On application ₹30:
On attotment ₹30:
On first and final call ₹40:
The public applied for all shares which were allotted. All money were received except the call on 200 shares. Give journal entries and the balance sheet to the company.