ࡱ> ` Fbjbjss ?>XXX8XL2YD ZZZZZ[.[\ $Hh=b[[bb=ZZ4RGkGkGkbZ8ZGkbGkGkZvZ R=XQg\h06:i:,:\Hd]GkN^ _\\\==j|\\\bbbb $8X XDF| Vidhyashram International School Worksheet Class XII Subject Accountancy General Instructions: 1) All questions are compulsory. 2) All parts of questions should be attempted at one place. ----------------------------------------------------------------------------------------------------------------------------------- PART - A 1) Give two main sources of income of a Not for Profit Organisations. 1 2) How will you calculate Interest on Drawings of equal amounts on first day of every month of a calendar year. 1 3) Mention two factors that affects the goodwill of a business firm. 1 A and B are partners sharing profits and losses in the ratio of 3:2. They admitted C for 1/4th share in profits and agree to share between them in the ratio of 4:1. Calculate the sacrificing ratio. 1 5) What do you mean by Registered Debentures? 1 6) Show the relevant postings of these transactions in the books of a Sports Club: Particulars Debit(Rs.) Credit(Rs.)Tournament Fund Tournament Fund Investment Interest on Tournament Fund Investment received Tournament Expenses Match Expenses 100,000 55,000 35,000 350,000 18,000 Additional informations: Accrued Interest on Tournament Fund Investment amounted to Rs. 4,000. 3 AKS Ltd. purchased the business of PR Ltd. for a purchase consideration of Rs. 250,000. Assets of PR Ltd. were of value Rs. 180,000, whereas its liabilities were of value Rs. 40,000. PR Ltd. was issued 10%Debentures of Rs. 100 each at par for the same. Journalise in the books of AKS Ltd. 3 Fraud Ltd. forfeited 50 shares of Rs. 10 each (Rs. 6 called up) issued at a discount of 10% to Raj on which he had paid an Application money of Rs. 2 per share. Out of these, only10 shares were reissued to Nitin as Rs. 8 called up for Rs. 9 per share. Journalise for the forfeiture and reissue of shares in the books of Fraud Ltd. 3 9) A, B and C were partners in a firm. On 01/01/08, their capital stood at Rs. 60,000, Rs. 45,000 and Rs. 35,000 respectively. As per the provisions of Partnership Deed: a) C was entitled for a Salary of Rs. 3,000 p.m. b) Partners were entitled to Interest on capital @10% p.a. c) Profits were to be shared in the ratio of capitals. The net profit for the year ended 31/12/08, amounting Rs. 99,000 was divided equally among them without providing for the above terms. Pass an adjusting entry to rectify the above error. Show workings clearly. 4 10) X, Y and Z were sharing in 3:2:1. The Balance Sheet as on 31/03/09 :- LiabilitiesAmount(Rs.)AssetsAmount(Rs.)Xs Capital Ys Capital Zs Capital Reserves Creditors24,000 12,000 8,000 42,000 14,000Buildings Machinery Stock Debtors Cash at Bank36,000 46,000 5,100 6,000 6,900 100,000100,000 X died on 30/09/07. Under the partnership agreement, the executors of deceased partner were entitled to :- a) Amount standing to the credit of Partners Capital A/c. b) Interest on capital @ 18% p.a. c) Share of Goodwill on the basis of 4 years purchase of last three years average profit. d) Share of profit from the closing of the last financial year to the date of death on the basis of last years profit. Profits for the year 2005,2006 and 2007 were Rs. 14,000, Rs. 6,000 and Rs. 7,000 respectively. Prepare Xs Capital A/c to be rendered to his executors. 4 AKS Ltd. has registered capital of 30,000 shares of Rs. 10 each. The company has issued 25,000 shares to the public at a premium of 10%, payable as follows: Application Rs. 2 Allotment Rs. 5 including premium Ist & Final call Balance Amt. All the amount was duly called-up. All the money was received except from Sohan who has not sent the Call money. Subsequently, his shares were forfeited and then reissued @ Rs. 8 per share. Show the Balance Sheet of the company. 4 Pass the necessary journal entries for the following transactions in the books of Modern Ltd.: Purchased 1,000, 12% own debentures of Rs. 100 each at Rs. 98 per debenture, for immediate Cancellation. Issued 30,000, 9%Debentures of Rs. 100 each at a premium of 5%, repayable at premium of 10%. Converted 500, 10%Debentures of Rs.100 each into Equity Shares of Rs. 10 each at a premium of 25%. 6 13) Receipts & Payments A/c for the year ended 31/12/07, for Golden Club Receipts Amt.(Rs.) Payments Amt.(Rs.)To Balance B/d Cash & Bank To Donation To Subscription To Legacies To Interest on Investment To Sale of old newspaper 24,100 9,000 42,800 18,000 4,500 200By Charity By Rent & Taxes By Salary By Printing & Postage By Advertisement By Insurance By Furniture By Investment By Balance C/d Cash & Bank 11,000 3,700 6,000 900 4,500 2,000 21,000 23,000 26,500  98,600 98,600 Prepare Income & Expenditure A/c for the year ended 31/12/07 and a Balance Sheet as on that date after these adjustments: Subscriptions outstanding as on 31/12/06 were Rs. 1000, out of which Rs. 800 were collected during this year. Subscriptions received in advance for 2008 were Rs. 500. b) Insurance Premium was paid in advance for Rs. 500 related to 2008. c) Interest on Investment Rs. 1100, accrued but not received. d) Rent Rs. 600 and salary Rs. 900 outstanding as on 31/12/07. e) It was decided to treat 1/3rd of the amount received on account of Donation as revenue income. 6 Pass journal entries for the following transactions in the books of the firm on its dissolution: Dissolution expenses amounted to Rs. 1,000. An unrecorded liability of Rs. 3,000 was settled by X, one of the partner of the firm. Investments worth Rs. 20,000 (already transferred to Realisation A/c), was taken by Y, a partner. Bank Loan of Rs. 50,000 was discharged at 90%. An unrecorded typewriter realised Rs. 1,200. Loss on realisation amounted to Rs. 6,000. There were three partners X,Y and Z sharing profits and losses of the firm in the ratio of 3:2:1. 6 A and B are partners sharing profits in the ratio of their capitals. Their Balance Sheet as on 31/03/09: Liabilities Amt.(Rs.) Assets Amt.(Rs.)Capital Accounts A Rs. 300,000 B Rs. 200,000 Profit & Loss A/c Workmen Compensation Fund Creditors Bills Payable 500,000 16,000 10,000 14,000 20,000 Goodwill Building & Land Furniture Stock Debtors Rs. 20,500 Less Prov. - Rs. 500 Cash & Bank  80,000 300,000 50,000 20,000 20,000 90,000  560,000 560,000 On 01/04/09, they admitted C for 1/5th share which he gets entirely from A. a) C brought Rs. 25,000 as his share of Goodwill. He brings the proportionate capital. b) Provision for bad debts is to be maintained at Rs. 3,500. Furniture is revalued at Rs. 33,000. c) Appreciate Building & Land @20%. d) Liability for workmen compensation amounted to Rs. 2,000. e) B has taken over the stock at a valuation of Rs. 18,000. Give Journal entries and prepare Revaluation A/c, Partners Capital A/c and Balance Sheet of the new firm, after Cs admission. Or P, Q and R were sharing in the ratio of their capitals. Balance Sheet as on 31/12/08 :- LiabilitiesAmount(Rs.)AssetsAmount(Rs.)Capital Accounts : P 100,000 Q 60,000 R 30,000 Creditors 190,000 21,600Land Machinery Stock Debtors 20,000 -Provision -400 Bank110,000 48,000 18,000 19,600 16,000211,600211,600 On 01/01/09, Q retires and the following agreements were finalised :- a) Out of the amount of insurance which was debited entirely to Profit & Loss A/c, Rs. 2,000 be carried forward as an unexpired insurance. b) Machinery be depreciated by 5%; Land be appreciated by 10%. c) Provision for bad debt be brought up to 5% on Debtors. d) A provision of Rs. 3,000 be made in respect of an outstanding bill for repairs. e) Goodwill of the firm be fixed at Rs. 95,000 and Qs share of the same be adjusted into the accounts of P and Q who are going to share future profits in the ratio of 3:1 respectively. f) Firms Total Capital is fixed at Rs. 200,000 between P and Q in the ratio of 3:1 after passing adjustments entries. g) Q be paid immediately Rs. 6,000 through cheque and the balance be transferred to his Loan A/c bearing interest @10% p.a. Show relevant ledgers and Balance Sheet after Bs retirement on 01/01/09. 8 16) Prema Ltd. issued 20,000 shares of Rs. 100 each at a premium of Rs. 5 per share as :- Application Rs. 30; Allotment Rs. 25 ( including premium ); 1st Call Rs. 20; Final Call Balance. Applications were received for 25,000 shares. Applications of 5,000 shares were rejected and refunded in full. Rest were allotted in full. Anuj, a shareholder, failed to pay the allotment money and 1st call. Subsequently his 200 shares were forfeited after the 1st call. Out of these only 160 shares were reissued @ Rs. 60 per share, Rs. 70 paid-up. Then, final call was made to other shareholders, and duly received. Share Issue Expenses amounted to Rs. 2,000 which were written-off against Securities Premium. Journalise and show Cash Book of the company. Or A company invited applications for issuing 50,000 Equity Shares of Rs. 10 each. Amount was payable as follows :- Application Rs. 3; Allotment Rs. 4+1p; Final Call Rs. 3 Applications were received for 80,000 shares and pro-rata allotment was made as :- Applicants for 40,000 shares were allotted 30,000 shares on pro-rata basis. Applicants for other 40,000 shares were allotted 20,000 shares on pro-rata basis. Rina, to whom 1,200 shares were allotted out of the Group-1, failed to pay the allotment money. Her shares were forfeited immediately after allotment. Seema, who had applied for 1,000 shares out of the Group-2, failed to pay the call money. Her shares were also forfeited. Out of the forfeited shares, only 1,400 shares were reissued @ Rs. 8 per share, fully paid-up. The reissued shares included all the forfeited shares of Rina. Journalise in the books of the company. 8 PART B 17) What will be the impact of Redemption of Debenture on a Debt Equity Ratio of 2:1 of a company. Give reasons. 1 18) Tax Refund results in Inflow, Outflow or No Flow of Cash, while preparing a Cash Flow Statement ? 1 19) What do you mean by Cash Equivalents ? 1 20) Name the 4 items that are to be presented under the head Miscellaneous Expenditure of Companys Balance Sheet. 3 21) Prepare a Comparative Income Statement with the help of the following informations : 4 Particulars 2006(Rs.) 2007(Rs.)Sales Cost of Goods Sold Indirect Expenses Income Tax 200,000 300,000 60% of Sales 70% of Sales 50% of Gross Profit 40% of Gross Profit 50% of Net Profit before Tax 50% of Net Profit before Tax  22) From the following informations, find out the Cost of Goods sold, Sales and Closing Stock. a) Stock Turnover Ratio = 6 Times b) Gross Profit = Rs. 60,000 c) Gross Profit Ratio = 20% d) Closing Stock was Rs. 5,000 in excess of Opening Stock. 4 23) From the following informations, prepare Cash Flow Statement for AKS Ltd. Liabilities31/03/08(Rs.) 31/03/09(Rs.)  Assets31/03/08(Rs.)31/03/09(Rs.)Equity Share Capital Profit & Loss A/c Bank Loan Creditors Outstanding Rent Proposed Dividend Provision for Tax  500,000 200,000 100,000 50,000 5,000 50,000 30,000 700,000 350,000 50,000 45,000 7,000 70,000 50,000Patents Equipments Furniture Investments Stock Debtors Bank Cash 100,000 200,000 300,000 - - - 50,000 80,000 200,000 5,000 95,000 230,000 270,000 100,000 130,000 120,000 300,000 27,000  935,000 1,272,000 935,000  1,272,000  Additional informations : During the year, Equipment costing Rs. 80,000 was purchased. Loss on sale of Equipment amounted to Rs. 5,000. 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