Name of the University : Netaji Subhas Open University
Name of the Exam : BDP Term End Exam
Document Type : Sample Question Paper
Year: 2016
Subject: Commerce

Website : http://www.wbnsou.ac.in/student_zone...c2015-June2016
Download Model/Sample Question Papers:
ECO - IA : http://www.indianjobtalks.com/uploads/76275-ECO-IA.pdf
ECO - IB : http://www.indianjobtalks.com/uploads/76275-ECO-IB.pdf
ECO - II : http://www.indianjobtalks.com/uploads/76275-ECO-II.pdf
ECO - IIIA : http://www.indianjobtalks.com/upload...5-ECO-IIIA.pdf
ECO - IIIB : http://www.indianjobtalks.com/upload...5-ECO-IIIB.pdf
ECO - IV : http://www.indianjobtalks.com/uploads/76275-ECO-IV.pdf
ECO - V : http://www.indianjobtalks.com/uploads/76275-ECO-V.pdf
ECO - VI : http://www.indianjobtalks.com/uploads/76275-ECO-VI.pdf
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ECO - VIII : http://www.indianjobtalks.com/upload...5-ECO-VIII.pdf

BDP Term End Commerce Question Paper :
1st Paper : Group – A, Accountancy
Time : 2 Hours
Full Marks : 50
Answer any one question. : 20 × 1 = 20
1. Following is the Trial Balance of Ghosh Bros. as on 31.12.2015 :
Debit balances : Opening Stock as on 1.1.15 Rs. 12,100;
Purchases Rs. 21,000;
Drawings Rs. 4,700;
Furniture Rs. 12,000;
Sundry Debtors Rs. 16,800;
Income Tax Rs. 500;
Machinery Rs. 18,000;
Building Rs. 40,000;
Investment in 5%
Govt.Bond Rs. 8,000;
Wages Rs. 11,000;
Salaries Rs. 12,800;
Sundry Expenses Rs. 3,000;
Cash-in-hand Rs. 5,000.
Credit Balances - Capital Rs. 90,000;
Sales Rs. 61,400;
Creditors Rs. 12,500.

Adjustments :
i) Goods sold for Rs. 1,400 have not been recorded in the books of accounts.
ii) Wages include Rs. 500 being installation charges for machinery.
iii) Out of the goods purchased, worth Rs. 1,500 were used as stationery.
iv) Machinery purchased for Rs. 15,000 was wrongly passed through Purchase Day Book.
v) Goods of Rs. 1,500 bought for personal use of proprietor has not been recorded in the Purchase Day Book.
vi) Salary due but not paid Rs. 2,500.
vii) Charge depreciation on machinery @ 5% p.a. and on building @ 2% p.a.
viii) Closing stock as on 5.12.15 cost Rs. 11,500, market value Rs. 14,500

2. Roy and Banik entered into a joint venture for sharing profit and loss equally. The cost of materials purchased was Rs. 55,000 which was paid by Roy who drew a bill on Banik at three months to demand for Rs. 30,000, the bill was discounted by Roy at a cost of Rs. 300.
The other transactions were as follows :
i) Roy paid Rs. 250 for Carriage, Rs. 200 for Commission on Sales and Rs. 300 for Travelling expenses.
ii) Banik paid Rs. 150 for Travelling expenses and Rs. 300 for Sundry expenses.
iii) Sales made by Roy amounted to Rs. 30,000 and by Banik was Rs. 47,500.
iv) Goods costing Rs. 1,500 and Rs. 750 (being unsold) were retained by Roy and Banik respectively.

3. From the following particulars, prepare a Bank Reconciliation Statement for Current Account as on 31.3.15
i) Bank balance as per Pass Book as on 31.3.15, Rs. 5,700.
ii) Cheque issued but not presented Rs. 950.
iii) Interest on securities collected by bank but not recorded in Cash Book Rs. 2,500.
iv) Credit side of Cash Book was overcast by Rs. 250
v) Insurance premium paid by bank but no entry was made in Cash Book Rs. 300
vi) Cheque issued and paid by Bank but wrongly entered in Cash column of Cash Book Rs. 450
vii) Interest on bank deposit credited by bank on 26.3.15 but entered in Cash Book on 31.3.15, Rs. 150
viii) Cheque issued to Rana on 31.3.15 but not entered in Cash book Rs. 100
ix) Cheques deposited and credited by bank but omitted to be recorded in Cash Book Rs. 2,500
x) Promissory note paid by bank not recorded in Cash Book Rs. 550.