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After the tremendous success of our last year Important Questions Bank for Tamil Nadu HSC (12th Std) Board Exam 2016, we have also created a list of Most Important Question Bank for Tamil Nadu (12th Std) HSC Board Exam 2017 which are likely to appear in HSC Board Exams this year.
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1.What is Reserve capital?
2. Write a note on Calls-in-arrears.
3. What are the differences between Sacrificing ratio and Gaining ratio?
4. What is Goodwill? Explain the factors affecting the value of goodwill.
5. What are the accounting rule applicable for interest on drawings and interest on capital in the absence of Partnership deed?
6. Define Partnership
7. Explain the preparation of Cash Budget under Receipts and Payments method.
8. Write a note on Cash budget? List the methods that can be used for the preparation of the cash budget. Give four examples each for cash receipts and payments.
9. Define Ratio.
10. Write a note on Capital turn-over ratio.
11. Give five examples for Cash receipts
12. What is the need for calculating Debt-Equity ratio?
13. Write a note on Operating ratio
14. What is the reasons for providing depreciation?
15. What are the reasons for providing depreciation? What are the factors determining the amount of depreciation?
16. Mention any two limitations of single entry.
17. Mention any two features of Single entry?
18. What is bad debt?
19. What is accrued income ?
20. What is the provision for discount on creditors?
21. Write a note on closing stock.
22. What is the provision for discount on creditors?
23. Define Depreciation.
24. What is meant by Straight line method of Depreciation?
25. Write notes on the following methods of calculating depreciation. (a) Annuity method (b) Sinking fund method (c) Insurance policy method
26.From the following Trial Balance, prepare Final Accounts for the year ending 31.3.2002. Trial Balance as on
Debit Rs. Credit Rs.
Furniture 30,000 Capital 2,00,000
Cash 8,000 Commission 14,000
Opening Stock 1,00,000 Sales 6,00,000
Purchases 3,20,000 Creditors 1,00,000
Investments at 10% 20,000 Interest 1,500
Drawings 60,000
Bad debts 12,000
Salaries 60,000
Carriage inwards 20,000
Insurance Premium 12,000
Rent 26,000
Debtors 1,80,000
Advertisement 40,000
General Expenses 27,500
9,15,500 9,15,500
Adjustment
1. Closing Stock was valued at Rs.80,000.
2. Accrued Interest on investment Rs.500.
3. Commission received in advance Rs.4,000.
4. Depreciate Furniture at 5% p.a.
5. Provide Interest on Capital at 6 % p.a
27. prepare Trading and Profit and Loss A/c. and Balance Sheet as on 31.3.04.
1.4.2003 31.3.2004
Stock 5,00,000 2,50,000
Sundry Debtors 12,50,000 17,50,000
Furniture 50,000 50,000
Cash 1,25,000 2,00,000
Sundry Creditors 7,50,000 8,75,000
Other Details:
Discount received 75,000 Discount Allowed 50,000 Sundry Expenses 1,50,000 Cash paid to creditors 22,50,000
Cash received from debtors 26,75,000 Drawings 2,00,000; Sales return 75,000 Purchase return 25,000
Charge depreciation on furniture at 5% p.a.
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TN Important Question Bank 2017