I

Series

SOS

Code

No.

~;:j.

Roll No. I
~ ";:to I

I
I

I
I

I
I

I
I

I
I

I
I

I
I

Candidates must write the Codeon

the title page of the ~ a:rr<'if. ~ q;) ~ -~"(f5f answer-book. c):; ~ t[G

.
.

Please check that t4is question paper contains 16 printed pages.

Code number 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 check that this question paper contains 23 questions.
Please write down the Serial Number of the question before

. .
.

attempting

it.

15 minutes

time has been allotted

to read this question

q"{~~1

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 script during this period.
. ~ ~ "qj"{ ~ fq; ~ m-~ 'ij ~ ~ 16 ~ I

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67/1

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23

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fu:rj

~-~

-qjf

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10.15

10.15

10.30

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~-~

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"CR:

"3"rR

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ACCOUNTANCY

(W)~

1~11"t';I
Maximum Marks: 80

nme

allowed:

R~

"?:r1Tlr

FlU?:

hours

3~

3iq;

'ij

67/1

P.T.D.

..

fi

'

.
Band

General Instructions: (i)

(ii) (iii)
Band

This question paper contains three parts A,

Part A is compulsory Candidates
C.

for all candidates. parts

can attempt only one part of the remaining

(iv)
HIIlI-<I RW :

All parts of the questions should be attempted

at one place.

(i)

JTR

ffl;:r

ri

if

fErJrffi

q;-

"@'

3#"(

7T

i)

'l1T7T

q;-

trlit

iJ;

3lRqrl/

q~'l/T

q,J

'l1T7T

&"

3#(

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if

it

q;}f

'l1T7T

ffl

q;-"(;:rT

C.

v)

fCfi?ft

JTR

iJ;

trlit

ri

iJ;

3"fr(

tt

f<7R!lTJ:

PART

(Accounting

for Not-for-Profit

Organisations,

Partnership

Firms

and Companies)
'1T1T'q)"

~~iqoa..)

(3ffiT~

Wro;ff,

~~

tfiitf

'(fm

1.

What is the basis for preparing Receipt and Payment Account?

"5rTfi<:r ~ ~ ~ ~ -qjT ~ ~ ~ ?

qoa~f4(.fI.

2.

Give the average

for the same amount

period
withdrawn

in months
at the

for charging
beginning

interest
of each quarter.

on drawings
1

~~

~~~~~#

31ff;f{ff~~~m

'-tR~(.Y1-1

qrffi

-qj)

31~\Ifu-q'{~

3.

State the meaning of sacrificing ratio. ~~-qjTar4~1

4.

How

does

the

nature

of

business

affect

the

value

of

goodwill

of

firm?

~q~li.f

1:fitf

"&:JTfu

-qj)

'5fq)R

5.

Give the meaning of 'Issue of Debentures as a collateral security'.

'~
67/1

"SIfu'iffi # RW ~~' -qjT ~ ~ "{C\tT ar4

2

I
~

~'-tl~q~

;1

_c

)\

~
6. 8. 7.

67/1

Pass

~ redemption issued redeemable them

-q:

~ 'Q"{ ~ ~

Ltd.

Goodluck

~~~~~~~~~\Ifu~~~-q:~

awarded

From

of

I.IRc:tffid

Ltd.

Goodluck

~"ij

premium
The

RYT.

necessary year Prize Prize

q1f 1.4.2009

the

Prizes

RYT.

RYT.

1"i"1I(.'1I~d

into

at

"q:jT

redeemed

company ~

&

~ M Ltd. ~ ~

2009

following

2009

Prize

Fund

Fund

of

premium ~ of

q1f 2009

Equity

Details

at ~

Ltd.

awarded

100 P

"q:jT

~ ~

purchased

the

25%.

journal

~ ~ ~

2010

R1fI:r;{

Fund

as

2010

donations

paid

premium

above 1000,6% -q: 10

shares

- 2010
~

information

on

of -q: m -q:

RYT.

during

25%

6% the

in

1.4.2009

entries

year ended on 31st March

3=l1c:t~~~ 25%.

1000,

mentioned ~

machinery

~ ~ RYT. -q: ~P
~ price of ~ ~ 31

the

~~

received

~ ~

of

the

Debentures

Pass

10,00,000 ~

6% ~ ~

Financial

5%

for

~~"iI~~1

by

year

of

"q:jT 100 ~

~~

~ 2009

the

issue

the

2009 and 31st March

3
for Debentures ~ ~ costing "5rrt{f each. wm necessary

during

'Q"{

2009

club,

above

M which ~

"q:jT of

311c:t~~~

Statements

of

5%

~a:n

Equity

the

~ ~ 31

show

~ ~

2010

The ~

10,00,000

tr~nsactions

the

100

I in

~ ~ M

joumal

the

~ 6%

shares

201.0

100

the

Equity

each

of

~~"iI~~1
~ "q:jT

amounts

2010 :

Debentures

'Q"{

books the

~~

from

"51~

"5Ifqfp:<if ~ I
~ of entries by 25%

in
~

shares

~ club

converting

Fair

of

10

the

~ of ~ ~

?:IT,

X each for

for 40,000 69,000

20~'OOO

20,000

40,000

69,000

books
Deals ~

Prize

Ltd. were were

q;p:r;ft ~

the

~ the m

at

P.T.D.

19. 10.

..

6
follows:
The A 1.4.2009 ~ 31.3.2010 ~ ~, ~I ~ ~ profit The loan respectively. A partnership and ~ ~~

67/1
period
Profit to I capital ~ ~ ~ -;r of the ~ ~ 1:fi"Jf

Calculate

partnership

annum.

has
~

the

~ ~~

entered

and firm

~ ~

4,30,000,

On

employed

"{;Jft

been

value ~~ ~

firm

Loss

without

31st

f
~ f ~ 5,00,000

"&

into

of

earned

2007
-q -q"{ ~ ~

-;r

Account October

goodwill

but

in

any

partnership

Years
~ '~'

2008 - 2009

2009 - 2010
the ~ wr ~~ net "(.fiT ~

deed. They introduced

4,00,000.

~~

the

agreement

2009,

- 2008

for

firm

1:fi"Jf

on ~ ~

profits

partners

Having

the

1:fi"Jf

the

capitals

amount of interest on loan to be charged and the basis of division of profits. Pass a journal entry for the distribution of the profit between the partners and prepare the Capital Afcs of both the partners and Loan Afc of 'A'.

is considered to be a fair return on the capital. The remuneration of all the partners during this period is estimated to be f 1,00,000 per
~ 3,00,000

of super profits earned on average basis during the above mentioned three years and (ii) by capitalisation method.
~ throughout ~ ~ wr-mR "(.fiT ~ during ~ RoqfUT

4
regard
Net
~ ~ the

on

year

advanced,

basis

as

1st

~ wr

could

to

ended

CfI1

April

of

~ ~

interest.

profit

"{;Jft

(i)

the

not

2,20,000

1,90,000

2,50,000

to the

of f 5,00,000 and f 3,00,000

\
above

\1~oojl~-q1

-;r

31.3.2010

two

2,00,000

last

fCfim

wnt

2009

-q

~ ~

risk

agree

year's

~ 4,30,000

three

~~

2,00,000

with'out

mentioned

<1:ft

31.10.2009

by

upon showed

purchase

years

involved, 15%

~ ~

way

"(.fiT

.'.

31Fi;frf

any

the

wr

~,

as

-q"{

of

67/1
12.

11.

Lockers Subscriptions Stationery Salaries

Rent advance (ii) (i) ~ ~

Net

-q1ft~

(i)

Lighting prepare
From

Debentures

(ii)

~~

proceeds

and

the "q\~~1 15,000, ~"q\~~ 2,00,000, repayable

repayable
~ ~ ~

Rent

and paid

an

2,00,000,

31.3.2010 :

15,000,

expenses

Rates GT

following

1,00,000

"tfiif

R~I~I(g<:1 ~~

(inc~uding 1Tl:!:

"q\

in
~

of

Income

received

received

-;r

9%

9% ~

750 15%

the

(including ~

Refreshment

12%

fqOO

at

12%
at ~UIY~ ~ Debentures ~

for '5lffi

following

par.

items 15%

2008

2009

2007

Debentures

"tfiif

and
~

the (including

Miscellaneous Expenses
~ 400 I ~ ~ ~ premium.

~UIY~
~

of

previous ~

2010

2009

Pass the necessary journal

31fqjT

250

for

m~

Expenditure
Receipt

500

R~

Room

10

2008

cases:
"q\

the ~

of

~ ~ 'J:Jr;f ~ (i) ~~ ~

.,,';

R"kf

pre-paid)

of

previous

'J:/"RT

year)

1,000

~1~1(g<:1

Interest paid on loan for three months

&

entries for the issue and redemption

5
"q)T ~ "q)T 250 Payment 10 ~ ~1~~~ctI ~ received

(ii)

~UT

Account
each each

4,00,000

2,50,000

2,20,000

~~

year)

8% 5%

~~-1I~'Cj1

issued

Alc issued

m~

1,90,000

in ~

for
of South at

3:fqf~

the
at "S{~ "q\ "q\ ~31T, 8% ~31T,

5%

ri

year
India ~ premium, premium, ~ ~

~~

30,000

44,000

55,000

ended
~ Club,

4,900

4,500 4,000

5,500
~

15%

"q)T

of

3,000

~ qq1~ ~ 1Tl:!: ~ ~

1,200

P.T.D.

'OC,,"

---

13.

67/1
(iv) (i) 31frrft"ff) and dissolution 31.3.2010 ~ ~~YI"i ~ ~ ~ ~ ~~ ~ ~ ~~~~a:w.f~~"{9Tm~~ ~~

interest

Subscriptions

(v)

(ii)

(vi)

(iii)
~ ~ ~ losses ~ ~ ~ ~ James "%

Loss

Sundry

Additional

("t'

"ffi";f

on

("t'

400

'srTft<f

"Haider
in

on of 1,000

loan

("t'

agreed

Realisation

alld outside liabilities

Information:

Debtors realised

Pass the necessary journal

'
31mT:{f creditors the the ~ "q:jT 500 'srTft<f ~ 3Tf!iq ratio firm ~ ~ 3Tf!iq to ~ ~ ~ payoff "t' of "t'

in

realisation

was

r"i~r~r{gd

arrears

also

expenses
of ~ 20,000 James 4, "t' 2 700 : 750 his

on

was

outstanding.

'srTft<f

31.3.2010

~r~r~d)

"t'

"t' 12,000.
1. ~) ~

10,200. were

The

and

brother's

amounted
~

took over all investments

have been transferred

6
paid various Haider ~ ~ at loan

~ were

: ~

entries for the following

to "t' 2,000.

!!c1i;~.";
who 9 5% assets ~ "t' discount.

"t'

4,

?OO

~r~r~d)

at "t' 12,000.
were 10,000. "q:jT (other ~

'~

31.3.2010

and

'.'

to Realisation
sharing than

nine

1fi

transactions
~ profits ~

m"onths

55~'QOO

30,000

44,000

4,900

4,500 1,200 cash)

3,000

4,000

5,500

Account:

"t'

on the
I

.4.

57/1
the

(iii)

the

forfeited

The

~ ~ 1.1.2007 m

"qjTm~qj"{m~1

~~, for

this

profits.

the

31.12.2011.

of ~~I(:1I(gd

On

(vi)

(v)

(iv)

(ii)

(i)

10

~ 1.1.2007

the

above

Debentures

~ date.

100

issue ~ ~ f4fCf:T ro ~ ~

each. ~

~ 20,00,000

allotted,
~ "qjT On On On On redemption The ~ ~ ~ R7f1:r.:r each ~ Second ~ First Allotment fuf2f Application ~ The mentioned ~ -q"{ ~ ~ The ~ ~

Companies

immediately

On

was

Profit ~

(~

fqf4V::r ~4.Yffi<.f1
ro

L5. Dinesh Ltd. invited

failed
m'R ~ ~ ~~ Public ~1c:i\J1I.-jctl at ~ offer Call m m~ ~ ~

were

amount

the

12,000

and 2,000

~ ~

fully

Act.
~ par

to
I & ~ of ~ ~ 10,200 was date ~ ~ ~ Loss

~-m'R

31fufu1)

"qjT

YftY~dl
10% Limited

31lq~<.fctl

redeemed.

Final -q"{ Debentures,

~ which

20,000

.
fu~

pay
2 3 ~ 1 was ~, ~ "qjT ~ accepted -q"{ of I Nc Debentures Call ~ ~ 'lft ~ maturity, payable 117 were ~ ~ Company

after

12,000

m({f

Pass the necessary journal

subscribed.

the
shows I ~-~ m fu1.:JT ~ by if Balance "qjT ~ ~ repayable

~ ~

~~.-jl~-ql

allotment.

10,000

applications

I 2

5%

'R

~3#

~ ~~ ~~ ~~~m~ ~
~

allotment

for issuing

7
~ the as all 15,000, a I ~UT as the ~ credit

Ram

"SffCI~

"iif[

31lq~<.fctl

issued

follows:

31.12.2011

Company

the

Shyam

per

-q"{

fG;{ 10%

to ~

company

10%

Debenture-holders

balance the at

"(fjJ:q;ft

money
~~

whom

15,000,

~~.-jl~-ql
~~ ~

a'

to

terms ~

"&ffi

10,000
qj"{ follows ~ ~

and
t "qjT fu1.:JT ~ 15% I "qjT R7f1:r.:r -

Premium

~,

decided

whom

100

of

10%

Equity

his
m ~ ~ m~ ~

of ~1.-jIr(1ftd

Sec.

20,00,000 I issue, I

shares

Debentures

150

entries in the books of the Company only

to of

"51~ * ~,

t~jcC""
~ ~ ~ 100 -q"{ ~ ~~ ~

117

shares

and

redeem

15%

~~IY.-j

shares

out

shares

wer.e

~ C

all on on

of

of ~

were

of

P.T.D.

6
.

~~--

':

67/1

as

~ 3Rt:r ~\Tfu'CfiT~-.:rffr~"Cf'4T~3hif~~~~~~~~

~\Tfu'CfiT~~~

fqj(1r

1T1:{T

~ of sums 3,00,000

remaining

shares

second

forfeited

were

10

Moti

fully
the

Ltd.

made.

I I

3hif

journal

to pay

follows:

fu.

.q: due On On On

\Tfu each

~ ~-q""{

~~-q""{ ~

allotted,

~ forfeited

were and

3hif

3:jICj~~ctI

Applications

paid
shares

after.

the
First Allotment Application

'CfiT ~

~ on

~~

"t1TJfT ~ at

applicants.

Mohan
final

-q""{ ~

entries
re~issued

up.

allotment.

3Rt:r

the

~ 10 ~ and

Ltd. invited

for

failed

~~-1I~-q1

to

1503hif ~2 ~ were

shares

premium

call.

allotment

1 ~

first

TJ.f(f Final

~3

rejected

His

whom

Excess

at

3t';1J

to

'S[qiR

"51~

10,000

call.

and
Giri

q:jT

Call

15,00,000

-q""{

(including

~31T

10,000

of

pay

shares

50

-q""{

applications

I ~ ~

5 -

Mterwards

3hif

call
who

~.

Pass necessary

~3hif~~~~~1T1:{T

-q;-{;:rT application and

per

~ I

shares

3hif

the

~ ~

3t~

OR

were

shares

per

shares

had

share

~,~

8 ~

pro-rata

'CfiT

premium)

first

in the books of Dinesh

money.

journa}

were

share.

~ ~~,

~ applied

also

for -issuing

1003hif

were
the

were

fully

R1ffi:r(f

Ltd.

His
money

call.

reissued

allotment,

forfeited.

second

The

entries

"R1fI:r;r

paid

for

His

allotted

'CfiT

shares

1T1:{T

~~

received.

in

was

amount

10,00,000

1T1:{T 24,000

up.

and

~ '

shares

for

was

the

utilized

All

were

1T1:{T

failed

Pass

d~~-ql~

final

fqj(1r

shares

was

the

Equity

made

'CfiT

to

were

per

necessary

I~~ 1T1:{T ~ "Cf'4T

forfeited

call

Applications

towards

payable

forfeited.

pay

to

fu

share

failed

3Rt:r ~,

was

also

the

"Cf'4T ~

the

books of Moti

shares of

Out

for

-~;

-~

8
~

..,

16.

,,~ Z 15,00,000 ratio X, 3t'!1J ~ ~~~I m atm

(a)

~'(:JT:

iC

Capital

Liabilities

Sundry

-q1-ffi

died

1iUT-~

3tm

atm

of and

fu.

Z: -urn

Y: X: ~ ~-q"{

the Goodwill
~ on ~ 5 Accounts: qj)

-;'t

Creditors
~

"qjT
~

last
: Z 31.7.2010. "qjT ~ 3 ~ -q"{ ~ ~~ 62,500 75,000 were : ~~I~I~'i 3:{Rfq

10

R*:r;:r

four"years,
2.

be
R1ffirij ~ ~ On ~ partners

~4

valued
~ 2006

2009
31T~ It 31.3.2010 1,75,000

2008 2,17,500
Amount ~

2007 Years
~ '(:JT,

(~

2
~

"srfu

42,500
~ was

10,00,000

at which
~ -;'t

-q"{

3t'!1J

2010 2007
in I -q"{

2009 2.!
~ agreed ~

2008 2
a ~ ~ Stock Machinery Patents Building Assets

qj)

.)

3:jTJQTfuqj

Cash
their

Debtors

year's
firm

were
~ I

"{TftT

3tm ~ ~ ~ ~ I 3,00,000~ ~~ qj) ~ 3tm ~ ~

9
that: ~ Balance IT(!:

at
sharing

as purchase Bank follows:

-q"{
3tm

"(f'(:JT

.q: 3:rT'i::rR

fu.

atm

Profits

40,000

37,500
~ Sheet

30,000 of the
was

32,500 average
as follows:

CiI11 ~

-q"{

.q:

profits

~ ~

"{Tfu

10,000

~
~

"qjT

and I .q:

"qjT

Pro

3:j1~~~~

3tm

losses

qj)

";riff

2,17,500
Amount

profits 20,000
37,500

ffi

20,000

75,000 15,000

50,000

in

24,000

8"srfu

"SfqjR

the

of

P.T.D.

\1.-11'iI~-q1

;;...

,:'

'

31.3.2010 depreciated Stock On partner Give (d) and as Murari Bank Land ~, Yadav

-(c)
(b) his that ~ ~ ~ ~ ~ necessary and and and overdraft with A Building Machinery ~ capital 1,60,000 ~ and for ~ sum date ~: ~: ~: q;) 10,000; ~ the the Building interest ~ by one-fourth Vohra '3';fqjT : Balance of and the balance -~~~ ~ ~ journal at 62,500 75,000 was respectively. ~ ~ 2,000; Debtors be ~ tf)lf creditors ~ were 17,500 at 62,500. ~ ~ 90,000 valued ~ ~ Sheet 12% was 2,00,000. share entries 15;000. "ij~ Plant partners 1, ~ was paid p.a. 42,500 75,000 Rq of of for ~ 40,000; ~ in at On the and ~ to Their Murari paid starting

67/1 executors' account till the payment

his in ~ profits ~ It ~ OR record in 1.4.2010 new four Machinery one-fourth. ~ ~~ ~ ~~ was ~~mR 70,000; immediately a

2,17,500

be written off as bad debts and Land and Building appreciated by 25%. Prepare Revaluation Account, Capital Accounts of Murari,

For the purpose of calculating Z's share of profits in the year of his death the profits in 2010 - 2011 should be taken to have been accrued on the same scale as in 2009 - 2010.

10

of instalment

~
~ Plant assets firm. 'i;rT agreed : 5 and .apart : by 3

firm

and

half

on

from

the

they

his

with

yearly

Vohra

Patents.

above

31.1.2011.

share

payment

admitted

(.q-2:~)
: that 20%, 2 ~ stock ~ ~ 5,000

Machinery

capitals

to

instalments

transactions

from

were

the

of

at

goodwill.

executors

cash

of

of

20,000 75,000 50,000 ~

37,500

Yadav

~ 60,000

20,000

should

20,000

included

2,00,000 1,20,000

together

due on 31.1.2011.

2,17,500

80,000;

and

15,000

should
should

as

of

and

and

be

Z's

Vohra and

be

67/1
~I ~ ?:rT ~ t (~) ("@) "rJ{rU ("IT) (-q;-) rn ~ ~~I ~; "(fqi ~ 1,60,000 t I ~ ~ ~ "(f2fT t ~ "(f2fT 2,000 ~ ~.~~I 31.1.2011 o;;1tg 2009-2010~.q: ~ ~I ~"q)T ~"q)T 5,000 ~ q)) ~ ~ .q: q)) ~ ~ ljUU ~ "q)T ~ ~

~I

-1

ctJ-1

"@ffiT,

31.7.2010q))

~ ~

R~I~ctJl

o;;1tg

~
I t ~~~I~ ~ ~ "(f2fT ~~ ~ .q: 80~000; 1.4.2010 1/4 'tfil:f

"rJ{rU

~~~~~~?:rT:

"q)T

~
~ ~

, ~

~ ~

m1T

q))

.q:

"(fqi

2006

.q:

~ ~ t

am

-:qT{ m

o;;1tg

q))

"(f2fT ~

17,500

70,000;

~ -:qT{

2008 - 2009

~YI(1I~d
~; ~ ~ ~

~~~~i
"(f2fT ~

?:t

2007 - 2008

3=lICI~~ctJ ~

2009 - 2010

- 2007

R~I~ctJl 3t!lJ

'j:fCR"

"(f2fT ~

rn

"q)T

90,000"q)T ~

~ ~

60,000

31t:f

~~

11
~ ~ ~ t ~ "(f2fT .q: 7TURT ~ 2,00,000. "q)T : ~ 1/4 t ~ m ~ ~ ~ "@ffiT ~ ~ 20,000 ~ ~ ~ m1T

~)J1-1I~~1

?:t ~

ffi'i1

~IClI~~i ~

"(f2fT

t ~

"(f2fT

2! ~

"(f2fT M ~

40,000

30,000

10,000; ~

32,500

37,500

"ff?:rT

2010

'j:fCR" ~ ~

.q: ~

20%""q)T

"

I ~

12%"SIfu

'j:fCR"

'tfil:f

3l~

~ I

"q)T

.. "(f2fT

2011

"q)T

1 t "(f2fT

~~~I~

~ 0 ~ 62,500

~ t

q))

25%

31.1.2011

t 0

2,00,000

"q)T

40,000;

15,000

.q:

~ ~

~ G{

~ ~

-;:r.:Jr

"(f2fT

P.T.D.

Trade Profit Liabilities

~"'

23.

Share Capital

General Reserve

67/1
fq-q"{IJT 31.3.2009 (ii) 3:rfrrftffi ~-~ ~I"il.-<.j 3t!1.T ~ and Creditors

31.3.2010,

(ii)

(i)

From

(i)

Loss

~ Income ~

Additional

~1~1f{Cf1

~I

~ ~

the

20,000.

prepare

2009

Account

q)T 31.3.2010 Tax

following

2010 20,000 17,400 30,000

90,000

Information:

.q:

5,000

Cash

31.3.2009

31f!I:q

1,57,400

17,400

20,000

~ ~

Balance

~ 1,30,000 ~

has

Flow

31.3.2009

90,000

30,000

1,57,400

22,000

30,000

55,000

been

Statement:

31.3.2010
ffi.

Sheets

2,37,000

22,000

30,000

5,000

31.3.2010

2,37,000

55,000 Stock

1,30,000 Fixed Assets

Depreciation charged on fixed assets for the y-ear 2009 -

14
~ paid ~ ~ ~ ~~ffi<-li ~ ~

~~Rt<-ll

.
R~I~I(9d in

~~ffi<-li

of Vikas

Cash

Debtors

Assets

Preliminary

-a:r.:r

advance

-;:;n

~td.

~~~I~

Expenses

during

36,000

22,000

93,400

2,000

4,000 ~

31.3.2009

20,000

1,57,400
1,66,000

36,000

the

4,000

2010

31.3.2009

2,000

as on 31.3.2009

year.

22,000

93,400

1,57,400

39,000

1,000

5,000

was

31.3.2010

7f1.fT

and

2,37,000

26,000

39,000

5,000

31.3.2010

1,000

1,66,000

26,000

2,37,000

21.

20.

19.

18.

22.

23.
7.

67/1
What

What

"sT.";siT.~.~.

Why

"sT.";siT.~.~.

What

"sT.";siT.~.~. ~1~1r(.j1~(UI

What

than

What

31~~~~~~~~

House

Calculate

Dearness

10%

City

Above

Upto

35%

45%

10,001-

in

a
are

is

on is

on

of

is

Compensatory

basic

are

single

~ lr'\~~lql~<ii

DBMS

Rent a

the

basic basic basic

Normalisation

~ Sequential

15,000

join

the

the
~ ~ ~

Allowance

pay

function

~ ~ 'm'{uft' ~

table?

15,000

pay Allowance pay pay

formula
do line ? ~o;nq2T

advantages

of

basic

we

subject above

upto

~ in -q:jT

codes?

basic

of

seek

10,000

~ ~

DBMS?

on

Allowance: pay

'Table'

(Computerised

31I~ftrq; ~ ~?

Excel
'q;y1.f

(3Tf~

of
to

to 15,000,

pay

15,000,

m'{uft

split

Computerised

PART

in

minimum

for
? ?

: :

DBMS?

? formation

minimum

\WT1T

15
~ ~ minimum

the

~ ~~i~~)

8,000 4,000

10,000

following:

of fqM;;r

Accounting
into

~ ~

Accounting)

1,500

6,000

7,500

~1(fill~1
different ~

System?
IQ(gfilSC1 tables ~ rather ~

3x2=6

P.T.D.
1

c,~
.

I
~

67/1

~ ~ ~ ~ ~

1fq)'R~~

~~

15,000

15,000

10,001

10,000

15,000

~m11f<i'

"q:jT

O"q:j

O"q:j

I-1WjI(."\I~<1

10%,

~ ~

15,000

O"q:j

-q"{

-q"{

1,500

45%,

-q"{

35%,

16

~ ~

6,000

: : : 7,500

~:,"';:-

p;i!,,~~;
10,000

~ ~

8,000

4,000

~I-

:CT.t:

;1

..-