ANNUAL
EXAM-2072
Class: 8 F.M.:
50
Subject: Accountancy Time: 1.30 hrs P.M.:
20
Group
"A" [1×5=5]
1.Give
very short answer of the following questions.
a. What
is debtor?
b. What
is the full form of LF?
c. What
is the contra account of Purchase?
d. What
is correspondence?
e. What
is index?
2.
Give short answer to the following
questions. [5x3=15]
a. What
is filing? State its any of the four objectives.
b. What
is insurance? Explain its types.
c. What
is journal? Explain its rules of journalizing.
3.
Journalise the following
transactions. [2x5=10]
a. Started
business with cash of Rs 50,000
b. Purchased
furniture for cash Rs 10,000
c. Paid
for salary Rs 6,000
d. Sold
an old computer for Rs 5000
e. Received
commission through cheque Rs 700
Required:
a) Journal
entries
b) Ledger
account
1. Cash
account
2. Bank
account
4.
The following balances are extracted
from the books of Dipesh Medical Hall as on 30th Chaitra. [10]
Particulars Rs
Capital 200000
Machinery 150000
Bank 30000
Purchase 80000
Sales 60000
Cash 5650
Interest paid 12840
Other assets 40000
Vehicles 210000
Loan 19000
Bank overdraft 280000
Rent received 33000
Drawing 35000
Discount allowed 3190
Bills receivable 25320
Required:
Trial
Balance
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