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ddrob : 3- 15 rJoe,Srlr

:.tSI*

STUDIES
BUSINESS

dodo @odrJg): 1()()

a?prl-aSECTION-A
L Eod :
dr dCnd aq {,d"rl9d t'od.: dd erdm dr?d.dqetDqOl,.
de 4.,-dJi
Answer ALL the following questions.Each question carry L mark: 10x1=10
1)
&drd#oi: acd: e-:{md$*dio&. Stateany one featureof Management.
.i6*d

o3tro:?

2)

xad>d. idrd#li:

3)

Who is the t-atherof Generalprinciplesof Management?

doe8xbaEoJ:z.ocbsoad)doedq e9:J .

4)

ofplanning .
Mentionanyone disadvantage
ic*t^3i)sd 4rsrc$m z,cd:Eosdt}6i0:, .
Mentionanvoneorganisingprocess.

6)

:r?.icendF56 acCde.J:?Whatis Staffing?

z.cc: c356cs$ 39P).
xc-6dd o$EdcrJdo-o

7)

.
barriersof Conitnunication
Statean1,'one
eoCied:? Whatis Controlling?
oo$oeJioaE

s)

NSEI. s{o&.ExpandNSEI.

9)

dzod acddeab?Whatis Publicify?

rDdd *odoe dF* ? \\4ro is a Cor:rsumer?
oqrarl-?,3
SECTION -B

5)

10)

| dcnd oJndlmdd.a ddg 4/d4deriden 2-3 andoridQwd-o$. 4re 4riJ

Answer any TEFi of the following questionsin 2-3 sentenceseach

erodrlg.::
10x2=20
Each question carries 2 marks .
72)

ods-dd acddel3:?\\-hatis Management.

mdcn'egt=u;cCoel;? \\/hai do you meanby GangPlank?

13)

erudead*:;:-s:ir?

11)

74)
15)

\\rhatdo you meanby Objectives?

io*E3icsdoJ, *ts* t^:dc:o .\\rrite the meaningof Organising.
esdr udorro .
d:Q sdeoQ,ddsed
deoQ,ddea
Write the meaningof Centralisationand De-Centralisation

16)

;no$ddudcxro;Joa;d:aeddr {,,adrl$$"e93l.
Stateanyt\1'og'pes of Leadership.

17)

iodurdd c:,--:diodCo;rd$ $drlddieg$.State anytwo types oflnterview.

oin$cnddo edd: 4,40$ dodrlddle9& .
Oo$oq,-ADsdo$

18)
79)
20)
21)
22)

stages
Write an'y'twoecntrollingLrrocess
no{dddldio$.
qDdddQ a-aoo:r
iidresin'g$d ndd: "DFqrDO
working in India .
Namethetwo depositoryorganisations
C>crt: $d,tad odnd;oaddoadc: d:nsaoddddqe9&.
Stateanytl','ofactorsof Marketingmix .
dDd, ffid)sd naddedr? What do 1'crumeanby Branding?
ard': oan csnd:end o'n "azgd: dsd d$4 d i 0:J .
nl i6t u, c.{:ot>;:, x J c-t o: i O-;1
Name anl''trvti|,lrrsoilsx'ho cancomplaintin the consumercourt.

4).e.drae.

UI

R'

aqrErl-FTSECTION-C
dt dCnd oJndlcnddo eldc 4d4rl9rl den 15-20 d"d6ddq etD-d-ORr.
4/e 4d..d
5elodrldc.Answer any SIX of the following questions in 15-20sentences
6x5:30
each,[crch questioncarries 5 rnarks .
23) drq*bd ildrddc$ d{d$dtadoA.
'
Explain thevariousprinciplesof Scientificmanagement
24) io$iJ*oadc$ 4la>;Oudo$q roLEDn &do& "
Explainbrieiiy'theimportanceof Organising.
25) dcjdee aoddeab/ dddeec$ o3,Dd;ndd,oaddl aqrDdfi{dledo:} .
What is Training'?Explain anytwo tvpesof Training.
26) dD-Aeddd dred dode,rid6drtd a qcdddl edOBJ.
Explain Maslow'sl{ierarchyof needsprinciple.
27) eo$og-$e*c3: oin*endd:a cc: ogC>$rdrt*q $d03l .
Irxplain any five importanceof Controlling.
?-S) dmmArd.lmro$rl*t aodde$? dmuai,: lmFO$5 edC'sdrlvdlnc8"{mn
Explainanytr.voflnancialdecision.
edoir. Whatis Financialdecision?
.
29)'drad dJD$6{r"3:Quodoa$dEirn$d' ds;ld ;ueaSrt$$"udoo:o
betweenMoney marketandCapitalmarket.
Write the difi"erence
ro&eclod:{reo$ od"earlddldog{aan .:dotu .
3[]) erud^d:
copy .
Explain briefly the fbaturesof goodadvertisement
31) rp,ddd oindscnddoeccbddl*dr4edo,$.
Explain anyfrve ivpesof consumerrights.
oqDrl-a SECTION - D
dr dCnd o3n{caddo drnur Ed".rlgrldem 20-30 u"rdorldQetu{O,*.dJe 4rd*ri l0
Answer any THREE of the followingquestionsin 20-30 sentences
esoddd:.
3x10=30
eachoEach questioncarries 10 marks.
.
32) n-JrorSd: ms*=.rnddlidOPr.Erplain the firnctionsof N{anagemt:it
33) oioed$Sd aoddeS:?c:ce*i;i,d3J: qi*ro$O_ z"*rlooadod.)Sd 6cgr19$4
ado:r. \Vhatis Planning?Explainthevarious stepsinvolvedin the pianning
process.
34) re;:mgo3:es* iloendqsdo:, .
Explainthe various sourcesof Recruitment.

35)

d:ed ,p* tlr$d eodrl$dl

&dacdas,dac*Ce$? fro uodaadderdd*ddod:

36)

*doA . Whatdo,vourneanby Fixedcapital? Hxplaintheverious lactors

affectingon the Fixed capitalrequiretnent.
.$dfu Ag,c$d3)dd n:m ed*rari.Jd,iadoR).
salesman.
of successful
Explain the characteristics
aqDrl-ceSECTION-E

l
luDqtrDend4dJ$b PRACTICALORIENTEDQUESTIONS
V

* ddnda$rfciq o$Ddcnddo odCrr 4d4rl9rl eiJd-OR).

4.9 4/d4rl5 eiodrldc.2x5=10
Answer any TWO of the following questions.Each questioncarries 5 rnarks.
37) Ddrgae dodd rc6Dc e.3$dc,;3Jda0)0.
Draw a neatdiaeram of levelsof management.
dJad.d-idd cfcd)snddn dd; de$ .ln$od)
38) qndddQ aJoSJr.1dr8o-al$d:ili

39)

dec{,rl$iidrdr drEa.
Listout anyten stockexchangesworking in India .
De{;z.zgdoe&d rgddcan ajoaaddoeO,deq nlddd de6ri lou3: dno: nqtu .
As an exploitedconsumer,write a complaintto District forum in respectof

BANGALORE
RURALDISTRICT
P.U.
COLLEGE
PRINCIPALS'
ASSOCIATION.
pApER201s_2016
SECONDpUCPRACTICE
QUESTTON
SubjectCocle: 3t)
'finte
:3-15holrrs

II

- 2
ACCOUNTANCY

TbtalNo.of Ques: 27
Max Marks: ltt()

SECTION -A
Ansrverany SEVEN ofthefollolving questions,Eachcarrying2 marks: 7x2:ll
l)
Stateany two causesofdepreciation.
2)
Whatis Reserve?
3)
Whatis FluctuatingCapital
System?
4)
GivethemeaningofSacritlceratio.
5i
i"4entionany tri'ofhctorsri,hichdeterminethegooclivillofihc firm .
b)
Givethejoumal entryto closepaftner'sloanaccounton clissolution
of firm .
i)
Whatdo )ou meanby Forf'eiture
of shares,l
8)
Givetherneaningof
InterimDividend.
9)
What aretrendanalysis'?
l0)
Stateanytrvousesof RatioAnalysis?
SECTION -B
Answer any FouR of the foilon'ing euestions,Each carries 5 marks :
4x5:20
I I)
DhaneshandDoddesharepartnersin a firm. Dhaneshdrew regularlyRs 1000at the
beginningof everymonth. Forthehalf yearencling3Othseptember2014.
calculate Intereston drawingsat6o/op.a.
underAverageperiod
method.
12)
A andB commenced
theirbusiness
with capitalinvestnentsof Rs 80,000ano
Rs60,000respectively.
On 0l-04-2014,theyagreedto shareprofitsan{ lossesin t6c
ratioof 3:2. For theyearending3 I st March 2015.They earneda profit of Rs 2,1.(XX)
beforeallorving
a] Intereston capitalat 60/op.a..
blAnnualsalarytoMr B is 5.000.
cl Intereston drawingsA-Rs1500andB-Rs 1000.
dl Partners
drawingsA-Rs 15.000,B-Rs 10.000.
You arerequiredto prepareprofit andlossappropriationaccourfiof the firm .
l3)
ShashiandSiriarepartnerssharingprofits
andlossesintheratio
of 3:2.Theyadmit
*
Raviinto thepartnership
with * rha.". Calculatethenew profit sharingratioof all the
partners.
14)

X,Y andZwsrepartners
sharingprofitsandlossesintheratio of4:3:2.yretiredfrom
thebusinessfirm . X andZ decidedto contirrueasequalpartners.Calculate
thegain
ratioof continuepartners.

l5)

A , B a n d C r v e r e p a r t n ei rnsa f i n n s h a r i n g p r o t i t & l o s siens2 : Z : l . O nl - 4 - 2 0 1 4 t h e y

hadcapitalsof Rs40,000,Rs30,000andRs 20,000respectively.
On 3 lst .tLrly
201.{
A diedand his executorsareentitledfor rhefbllorvinq.
al His capitalascrnI -4-2A14.
b]lntereston hiscapitalat60/op.a..
c]Hisshareofgoodrvill. TheGoodrvillofthe llnn rvasvalueclat Rs2,5,000.
d] His shareof accruedprotituptothedateof his cleathto be calcr,rlated
on thebasis
of averageprofitof trvopreceding
years.The ltrolit rvere3 I -3-2013 Rs20.000and

3 l -3 -2 0 1 R
4 s2 8 ,000.
e] Hisdrawings
uptothedateof deathamountecl
to Rs4250.
PrepareAs Capitalaccount.

P.T.O.

l6)

III

K.K. Co. Ltd issued5000 5% clebentures

at Rs250eachat a discountof Rs 50 ncr
debenture
payableasfollows.
Rs50 onApplication,Rs 100onAllotment,Rs50on firstandfinalcall.
All thedebentures
weresubscribed
andtheinoneycil.rely
receiveduptothestageof
allotment.Passthejoumal entriesrelatedto theaboveinformation.
17)
Karnataka
Co.Ltd hadthetbliolvingassetsandliabilitieson 3 I -3-201
5.
('urrent AssetsRs 2,.10,000.CLrrentliabilities
Rs 60.00C.
QuickAssetsRs | .20.000.
Calculate(i) CurrentRatio (ii) Quickratio.
SECTION -C
Answer any FOUR of the following Questions,Eachcarries l4marks :
l4x4:56
I 8)
on I - I -20I 0 A Limitedcornpanypurchased
a Machinerytbr Rs.2,00,000.
f)cpreciation
\\''as
rvrittenoffat l5% p.a.ondiminishingbalancemethod.on
0l-0'+-20Il, oneforthof Machinerywasdarnaged
by'fireandRs 35,000wasreceived
(, ornpanyin full settlement
titln theInsurance
cf clairns.On 0 l-09-2012another
Machineryrvaspurcltased
by thecompanyfor Rs 1,00.000.
tsooksofaccoultsare
closeclon 3 I st Marcheveryyear.
Write up theMachinery.d/candDepreciationArc
fbr4 years.
I 9)
r\ rtitclB arepartners
in a finn. TheirbalanceSheetasc'n3 l-03-2015stooclasfollox,s.
B a l a n cS
c h e eat so n 3 l - 0 3 - 2 t )5l

F-riulr'-_-=R'E

I
i
Ir

Creditors
Billspayable
Eqpr.tatl
eruttals
;----.- .
A--10.(X)()
B-20.(XX)

i
I
Ii

20,000 |
4,000 j
i!
60"000 ;

CashatBank
Stock
l)ebtors 16,000
n"bturu
16oo(

lessp.escne 500 I t S,SOO

Funriture
| +.SOfi
Plant&iVlachinery'I 18,000
Land&Building j 20,0C0

Parcnrs

20)

7,000
15,000

i +,Ooft
--]

arwtJ\t
i
i-6';-trL

on l -4-2015c is aclmitted
intotheparrnership
on thetbllowingterms.
llC'shouldbringRs 13,000
ascapita!.
hl Goodrvjllofthefirm is valuedar Rs7,000.
cl Stockandlluildings areto be increased
by 8%.
cllFrovisionfirr doubtfuldebtsis to be increased
by Rs 1200.
eJPatentsandMachineryareto bededucetlby 20% antlRs 2000 respectively.
tlTh.atthecapital accountsofall the partnersbe adjustedin their new profit sharing
ratioof 3:2:l,basedon C's callital,Adjustments
to bemadein cash.
Preparea] RevaluationAl.c
b] Partner'sCapitalA/c
cl BankA/c
dl BalanceSheetoftheNewfirm.
X, Y andZ arepartnerssharingprofit andlossesin theratioof 2:3:5respectively.
Q! 3 I -3-2015 theirBalanceSheenvasasunder
Liabilitie;
Creditors
Rillspa."-ilble

I f{cscnc
t(:irlrt,rl.1
X
Y
Z

s{).(xx)
70.000
60.000

Nl o l t r r s i l r

NIachinery
Building;
P&LA/c

35.000
l- i.( xx)
2S.(XX)
10.( x) u
55.000
80,000
25,000
3,13

Cont..

On theabovedateMr.X retiredon tltefollorvingconditionsa] DepreciateMachineryFurnitureandMotorcarat l0oloeach.

bllncreaseStockandBuildingsby 5Yoeach.
fbr baddebtsatL}oh.
c] Maintainprovisions
dl Outstanding
salariesRs3000.
40,000.NIrX's sltareof goodrvillis to bc creatcrl
cl Goodwillofthc flnr is vaiueclat
andwrittenoff irnmcdiately.
1l Rernainingpartnersclecided
to paytheMr X's duesby availingbankoverdralt.
2) CapitalA/cs of partnersand
Prep.qre_-. I ) Revaluation.Vc
3) BalanceSheetsof Y andZ

2l)

Akash,PruthviandSagarrvetepartner'ssharingprofitsin ratioof 3:2:l.

wasasunder.
On 3l -3-2015theirBalanceShee't

Billspayable
Bankloan
Akash'sloan
ReserveFund
Capitals
Akash
Pruth"i
Sagar

18,000
8,000
12,000
12.000

.+5,000
jr).()00
15,000

6,000
8,000
6,000

Investmenls
BillsReceivable
Debtors 26,000
lessRBD 1000
Stock
Nzlachinay
Patents
Buildinn

25,000
20,000
25,000
10,000
50.000

1,50.(xx)

))i

On theabovedatethe flnn rvasdissolvedandtheassetsrealisedasunder.

UillsReceivable
5,000, l)ebtors22,500,Stock 18,000,Machinerl'20,000
8,fXXt
Buildings60.000.In'n'c'stntents
I {},000patients
Rs5(X)0.
paid
lnvestrnent
alsorealised
An
unrecorded
Allotherliabilitiesivere
in iull.
to Rs25t)0.
costot'dissoiutron
amounted
Prepare- a] Realisatron
Ai c b] Partner'sCapitalA/c c] L'ashA/c
'X' Codipanyissued40,0(J0
ot'Rs lt) eachto thc Public. l'he arnount
ecluityshares
rvaspayableas fbllows.
Rs3 on application
Rs2 on allotment
Rs 3 on tirst call and
Rs2 <-rnfinal call
All thesharesweresubscribe'd
andthemoneyduly receivedexceptthefirst andfinal
-fhere
call on 600 shares.
sharesforfeitedand reissuedat Rs 7 persharehasfully paid
up.Passforjoumal entries.

23)

FromthetbllorvingTrial
of l{.D. TratlingCompany
balanceprepareFinalaccounts
period3 I -3-2015.
Ltd"fi)rtheaccounting

i -&!i! {Jt$ i --('d4(B$Prtrchascrrl (-irrxls

Slturc('aprtll
( E q u i t l ' s h u r cost ' l { ' l { ) c a c h )

+
5
6
7

C)pcning
Inrcntoncs
SalariesandWages
Costofrarv materialsconsumed
l07o Debentures

1,25,(xx)
2,37,000
&50,000
5,00,000
P.T.O.

--F
l
T---TAd eRec-eilvables
9
I
| GeneralReserye
tt
I t 1 RcnrExpenses
ll
il
StaffWelfirreExpenses
iI Stall'WelfhrcExpenses
i
I 2 I Cornrnission
c,niales

SS.0OO

210,000

li3 I
I 14 I
ll5 I
116 I
i17i
18 Ii
,,,
ii

i
j
I
|
I
iI

j 1,.)i

; :r; I

I
2,1-5,000
I

InterestExpenses
Rares
anclTaxes
Surplw
Bankoverdraft
Traclepayable
tsuilclings
L)Lurr,ulltl>

ileplccratit,n
c;nl3Lrilclingt

iladdebts

55,000I
eS,OOCr
I
j
so,ooo
t5,000
I
j 1,02,500
ji
_
),UU.t_rLrU
s,oo.ooo
]
j

50,000

So.soo -li

i-:xs,soo

l-Al-_-

-!

72,00t)

___

_____.1

rz,csjoo_'

A!ii!s!!etxs.
1)('irsingInventories
Rs I .85.000.
2) Crcateprovisionfbr taxationat j09i,.
-3)Transferto GeneralRescrveRs 15.001).
-{)Directorsproposed
dir idendof 39,0.
5) Providefor outstanding
rentRs 12,500andfurtherprovideBaclclebtsat 5oloon
Tradereceivables.

tt)

F-rorn
thefollo"vinginfbnlation preparecomparative
( BalanceSheet).
staternent
Pcuticulars
ShareCapital
CeneralResene
Secured
loans
Unsecured
loans
SunclryCreditors
Buildings
Nlachinery
Stock
Debtors
Cashat Bank

IV

3 I - 3- 201,1
,1.00,000
50,000
15,000
10,000
+0,000
2,()0,000
1.50,000
r .00.000
,si1,000
1s.000

3l - 3 - 2 0 1 5
5,00,000
60,000
20,000
5,000
50,000
2,50,000
2,00,000
90,000
75,000
20,000

SECTION-D
Anslverany TWO of the iollolvingQuestions,
Each carries5 marks:
l-5) Horvdoyoutreatthefollor.ving
in theabsence
of partnership
deed.

:6 i
)-7)

2x5*-10

aj fnterest
on Capitai
bl lntereston Drawings
c] Inttxeston loan
d] Distributionof proiitor lt-r_ss.
eJSalaryro partner
l)l'cllareExcctttor"s
ilianacct'rrr-rt
shor.ving
thercpayrnent
in trvoirnnualequal
l nstairrentsalon_s
u'ith i ntcrcstrvith imaginaryfigures.
Prc;larethe Conipar;ttir
c incomeStatcrnent
tor hr,oyearw,ithlive imaginaryligures.

xxx(