Name of the Board : Tamilnadu Directorate of Government Examination
Name of the Exam : Higher Secondary
Subject : Accountancy
Document Type : Question Paper
Website : dge.tn.gov.in
Download Model/Sample Question Paper :
March 2013 : https://www.pdfquestion.in/uploads/dge.tn.gov.in/6953-maraccountancy.pdf
June 2013 : https://www.pdfquestion.in/uploads/dge.tn.gov.in/6953-junAccountancy.pdf
Sept 2013 : https://www.pdfquestion.in/uploads/dge.tn.gov.in/6953-sepaccountancy.pdf
Accountancy Model Question Paper :
PART – III :
Instructions :
(1) Check the question paper for fairness of printing. If there is any lack of fairness, inform the Hall Supervisor immediately.
(2) Use Black or Blue ink to write and pencil to draw diagrams.
Related : Directorate of Government Examination DGE Higher Secondary Commerce Sample Question Paper : www.pdfquestion.in/6951.html
Note : Answer all questions.
Fill in the blanks :
Outstanding expenses are shown on the___ side of the Balance sheet.
Debts which are not recoverable from Sundry Debtors are termed as ____
As per Trial Balance, Capital as on 31.032009 is Rs. 500,000. Provide % Interest on capital___
Statement of Affairs method is also called as ____ method.
A firm has assets worth Rs. 1,00,000 and capital Rs. 70,000. Then its liabilities is ____
____ method of depreciation is suitable for special type of asset like Loose tools.
Selling price of a fixed asset is Rs. 100,000. The book value of the asset at the time of sale Rs. 80,000. Profit on sale is Rs.____
Liquid ratio is otherwise known as ___-
When total sales is Rs. 3,00,000. Cash sales is Rs. 1,70,000, then credit sales will be Rs.____
There are ____ methods by which a cash budget is prepared.
The excess of average profit over normal profit is ____
Undistributed Profit will appear on the side of the Balance sheet. 9Nation (glb.
If the value of liabilities decrease, it results in
The liability of shareholders are ____ in a company.
Arul Limited Company issued 10,000 shares of Rs. 10 each, fully subscribed by public Rs.7 per share has been called up. Then Rs.____ will represent uncalled capital.
Choose and write the correct answer :
Interest on drawings is deducted from :
a) Income Ac
(b) Capital Ac
(c) Expense Ac
Trial Balance as on 31.12.2008, shows Sundry Debtors Rs. 55,000. As per given adjustment, if Rs. 5,000 is to be written off as bad debts, the provision for bad and doubtful debts at 2% will be :
a) Rs. 1,200 (b) Rs. 1,100 (c) Rs. 1,000
Credit sales is obtained from :
a) Bills payable account
(b) Total debtors account
(c) Total creditors account
creditors during the year is Rs. 209,000. Then the credit purchases during th year is :
a) Rs. 200000 (b) Rs. 2,09,000 (c) Rs. 2,18,000
Depreciation arises due to :
a) Wear and tear of the asset
(b) Fall in the market value of asset
(c) Fall in the value of money
Total amount of depreciation provided on the written down value method at the rate of 10% pa, on Rs. 10,000 for the first three years will be :
All activity ratios are expressed in terms of:
(a) Proportion (b) Times (c) Percentage
Gross profit ratio establishes the relationship between :
a) Gross profit and total sales
(b) Gross profit and credit sales
(c) Gross profit and cash sales
(9) 35-55
Budget is an estimate relating to period.
(a) future (b) current (c) past
Under fixed capital method salary payable to a partner is recorded : a) in Current Account
(b) in Capital Account
(c) either in Current Account or Capital Account
On admission of a partner if goodwill account is to be raised this should be debited in :
a) Partners Capital Account
(b) Goodwill Account
(c) Revaluation Account
At the time of retirement of a partner, the difference between New profit ratio and Old profit ratio is ratio.
(a) gaining (b) capital (c) sacrifice
The public issue must be kept open for atleast:
(a) 3 days (b) 5 days (c) 7 days
(el) 696,Ipr3tb (3) epairprejub
The maximum calls that a company can make is :
a) one (b) two (c) three
The amount credited to share forfeited account is Rs. 700. The loss on reissue of forfeited shares is Rs. 200. Capital Reserve will be :
a) Rs. 400 (b) Rs. 500 (c) Rs. 300
Part – B :
(i) Answer any ten questions.
(ii) Answers to theory questions should not exceed fifty words each.
What is accrued income ?
Define Single Entry System.
What is insurance policy method of depreciation ?
What are the significance of financial statement analysis ?
Give five examples for cash receipts.
Define Partnership.
What is meant by calls – in – advance ?
Give adjusting entry and transfer entry for interest on Drawings Rs. 5,000.
Amala and Vimala were partners in a firm sharing profit and loss in the ratio rd They admit Kamala into the partnership to share, the old partners sac equally. Calculate the new profit – ratio.
Kavitha Limited Company issued 2000 shares of Rs. 100 each at a discount of Give Journal Entry.