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Book Keeping & Accountancy Important Question Bank 2017
Q1. What are the components of ‘current ratio’?
Q2. What are the different cash inflows and cash outflows of investing activates?
Q3. State any four limitation of analysis of financial statements
Q4. Explain returns on investment (ROI)
Q5. State the objectives of financial statements from the view point of a business concern
Q6. What are the investing activities of a cash flow?
Q7. State and explain any four objectives of financial analysis form business. What’s business point of view
Q8. What do you mean by computer hardware and software? Explain limitations of computerized accounting system
Q9. Explain the role of computer in accounting
Q10. Explain the important of computer in modern age
Q11. Prepare a specimen of Bill of Exchange form the following information:
Drawee – M.P. Shinde, Siddharth Nager, Panchgani.
Drawer – M.M Shaikh, Satara Road, Sangli.
Period of Bill – 90 days
Amount of Bill – Rs 12,800/-
Date of bill – 10th March. 2013
Date of Acceptance – 14th March, 2013
Q12 Give journal entries in the books of sukhdev
Sukhdev sold goods to Namdev with Rs. 30,000 on 1st March 2013. Namdev accepted a bill for three month, drawn by sukhdev on 1st March 2013. Namdev requested on 21st May 2013 to Sukhdev to receive Rs 10,000 and to draw a new bill for the balance for two months.
Sukhdev agreed on condition that interest at 12% p.a. for two months is to be provided Sukhdev then drew a new bill for balance amount plus interest at 12% p.a. for two months. Namdev accepted then new bill. On due date the new bill was honored.
Q13. What is balance sheet?
Q 14. What is deficit?
Q15. What do you means by ‘Carriage inward’?
Q 16. What do you mean by ‘sacrifice ration’?
Q17. What is due date of a bill?
Q18. Which statement is prepared under single entry system to ascertain profit?
Q19. What is Trial balance?
Q 20. Why is depreciation charged?
Q 21. Marathi Vishwa Kosha Centre, Wai, has given you the following information from which, you are required to prepare. (i) Income and Expenditure Account for the year ending on 31.03.2013, (ii) Balance Sheet as on 31.03.2013.
Receipts and Payment Account for the year ending 31.03.2013
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Additional Information:
A] capital fund on 01.402012 was Rs. 1,80,000.
B] Legacies are to be capitalized
C] Outstanding salary Rs. 3,000
D] Depreciation on Furniture @ 10% p.a
Q 22. Following is the balance sheet of the firm of Sonu, Monu and Piyu who share profits and losses in the ratio of their capital:
Balance Sheet as on 31st March, 2013
| Liabilities | Amount (Rs) | Assets | Amount (Rs.) |
| Capital A/c | Plant and Machinery | 20,000 | |
| Sonu | 50,000 | Land & Building | 55,000 |
| Monu | 20,000 | Stock | 12,000 |
| Piyu | 30,000 | Debtors 12,000 Less: R.D.D. – 1,000 | 11,000 |
| Creditors | 15,000 | ||
| Cash | 17,000 | ||
| 1,15,000 | 1,15,000 |
Piyu retires from the business on 31st March, 2013 and the following adjustments were agreed:
A] The stock is to be valued at 92% of its book value.
B] R.D.D. is to be maintained at 10% on debtors.
C] The value of land and building is to be appreciated by 20%
D] The goodwill of the firm is fixed at Rs. 12,000. Piyu share in the same be adjusted in the account of continuing partners in gain ratio.
E] The entire capital of the new firm be fixed at Rx. 1,60,000 between Sonu and Monu in their new profit sharing ratio which is fixes at 3:1by making adjustment for difference in cash and amount payable to Piyu paid in cash
Prepare: profit and loss adjustment account, partners’ capital account and balance sheet after retirement of piyu.
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Maharashtra HSC Board Exam – Important Question Bank 2017
- Physics
- Chemistry
- Biology
- Mathematics & Statistics
- English
- Economics
- Organisation of Commerce
- Secretarial Practice
Very useful