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PUNJAB TECHNICAL UNIVERSITY MCA - II (SEM 3) SEP 2010 : Accounting and Financial Management

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Roll No. ...................... Total No. of Questions : 13] [Total No. of Pages : 03 Paper ID [A0503] (Please fill this Paper ID in OMR Sheet) MCA (103) (S05) (O) (Sem. - 1st) ACCOUNTING AND FINANCIAL MANAGEMENT Time : 03 Hours Maximum Marks : 75 Instruction to Candidates: 1) Section - A is Compulsory. 2) Attempt any Nine questions from Section - B. Q1) Section - A a) Going Concern Concept. b) Dual Aspect. c) Nominal Account. d) General Ledger. e) Errors of Commission. f) Ratio Analysis. g) Cash From Operations. h) Break Even Point. i) Profit/Volume Ratio. j) Variance Analysis. k) Computerized Accounting. l) (15 2 = 30) Accounting Control. m) List three widely used Computer Programs for Accounting. n) o) A-521 Balancing Accounts. Reconciliation of accounts. P.T.O. Section - B Q2) (9 5 = 45) Define accounting. What are the rules for debiting and crediting of accounts as per double entry system of accounting? Q3) If the two sides of the Trial Balance are equal it is assumed that the accounts prepared till date are right . Explain this statement. Q4) Write a note on the basic books of accounts of a sole proprietary concern. Q5) From the following information of M/s X sons, Prepare the Trading and Profit and Loss Account and Balance sheet. Trial Balance of M/s X sons Particulars Debit (Amount, Rs.) Credit (Amount, Rs.) Share Capital 150000 Creditors 35000 Debtors 45000 Sales 320000 Opening Stock 35000 Purchase 110000 Goodwill 10000 Furniture 35000 Cash 15000 Salary 150000 Rent 100000 Depreciation 5000 Total 505000 505000 Closing Stock Rs. 90000 Q6) Write a note on meaning and objective/s of Financial Management? Q7) Write a note on nature and importance of costing. Q8) What is the meaning of Marginal Costing? Explain the advantages of Marginal Costing. A-521 2 Q9) Size of Margin of Safety is an extremely valuable guide to the strength of the business. What are the possible ways to rectify the position when margin of safety is unsatisfactory? Q10) What is standard costing? Discuss the advantages and disadvantages of standard costing. Q11) Write a note on advantages of computerized accounting. Q12) Write a note on main modules of accounting found in most of the most widely used accounting software s. Q13) What is the process of preparing Trial Balance and final accounts in computerized accounting systems? kbkb A-521 3

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Additional Info : Mca - I (sem 1) September 2010 Question Paper - Accounting and Financial Management
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