TN STATEBOARD 11th ACCOUNTANCY UNIT 3

TEST

BOOKS OF PRIME ENTRY UNIT TEST

 

TEST 3

PADVIKSHA BLOG

 

TOTAL MARKS: 40

 TIMINGS: 2.35 MINS


I Multiple Choice Questions (MCQ) (Mark- 5 x 1 = 5)

Write all questions

1. When cash or cheque is deposited in bank, a form is to be filled by a customer is called as …………….


2. Outsider’s equity is otherwise called as …………….


3. Goodwill is an example of accounts …………….


*Fill in the Blanks*

4. Dr.’ is abbreviation of ‘________________’.

5. Capital account is an example of _______ account.

 

II Very short answer questions. (5x2=10)

Write all questions

1. What is accounting equation?

2. What is real account?

3. What is cash receipt and Invoice?


4. What is Debit Note & Credit Note?


5. State the two approaches of recording Transactions?

 

III Short answer questions. (3 X 5 = 15)

Write all questions

 

1. Write a note on:

·      ATM

 

·      NEFT

 

·      Credit Card

 

2. What is an Account? Classify the accounts with suitable examples.


3. What is the accounting treatment for Rent paid for the Owner personal use?

4. State the Golden Rules of Accounting.


5. Explain Advantages of journal.


IV. Long Answer question (2 x 5 = 10)

Write all questions

 

1. Create an accounting equation on the basis of the following transactions:

(i) Rakesh started business with a capital of ` 1,50,000

(ii) Deposited money with the bank ` 80,000

(iii) Purchased goods from Mahesh and paid through debit card ` 25,000

(iv) Sold goods (costing ` 10,000) to Mohan for ` 14,000 who pays through debit card

(v) Commission received by cheque and deposited the same in the bank ` 2,000

(vi) Paid office rent through ECS ` 6,000

(vii) Sold goods to Raman for ` 15,000 of which ` 5,000 was received at once


2. Karthick has a hotel. The following transactions took place in his business. Journalise them.

Jan. `

1 Started business with cash 3,00,000

2 Purchased goods from Rajiv on credit 1,00,000

3 Cash deposited with the bank 2,00,000

20 Borrowed loan from bank 1,00,000

22 Withdrew from bank for personal use 800

23 Amount paid to Rajiv in full settlement through NEFT 99,000

25 Paid club bill of the proprietor by cheque 200

26 Paid electricity bill of the proprietor’s house through debit card 2,000

31 Lunch provided at free of cost to a charity 1,000

31 Bank levied charges for locker rent 1,000