General Instruetions :

Read the following instructions carefully and follow them :

() This question paper contains 34 questions. All questions are compulsory.
(m) Ihis question paper is divided intotwo parts Part A and Part B.
() Part Ais compulsory for all candidates.
Part B has two options. Canidates have to attempt only one of the given
options.
Option I: Analysis of Financial Statements
Option Iu: Computerised Accounting
() Questions number 1 to 16 (Part A) and Questions number 27 to 30 (Part B) are
multiple choice questions. Each question carries 1mark.
(vi) Questions number 17 to 20 (Part A)and Questions number 31 and 32 (Part B)
are short answer type questions. Each question carries 3 marks.
(vii) Questions number 21, 22 (Part A and Question number 33 (Part B) are Long
answer type-I questions. Each question carries 4 marks.
(vçü) Questions number 23 to 26 (Part A) and Question number 34 (Part B)are Long
answer type-llquestions. Each question carries 6 marks.
(ix) There is nooverall choice. However, an internal choice has been provided in few
questions in each of the parts.

PART A

(Accounting for Partnership Firmsand Companies)

1. Pooja and Kumari were partners in a firm sharing profits and losses in the
ratio of 2:1.On 1st April, 2023,Noori was admitted for anew partner 1/4th
share in the profits of the firm. Noori was guaranteed a minimum profit of
{ 1,20,000. Any deficiency on this account was to be borne by Pooja and
Kumari in their profit sharing ratio. During the year ended 31 March,
2024, the firm earned a net profit ofT 3,60,000. The amount of deficiency
borne by Pooja will be:
(A) {1,20,000
20,000 (B)

(C) F1,60,000
10,000 (D)

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 2.
There are two statements Assertion (A) and Reason (R) : 1
Assertion (A): Private assets of a partner can also be used for paying off
the firm's debts.
Reason (R): Liability of a partner for acts of the firm is limited. /
Choose the correct alternative from the following:
(A) Assertion (A) is incorrect, but Reason (R)is correct.
B) Assertion (À) is correct, but Reason (R) is incorrect.
(C) Both Assertion (A) and Keason (K) are correct, but Reason (R) isnot
the correct explanation of Assertion (A),
(D) Both Assertion (A) and Keason (R) are correct and Reason (R) is the
correct explanation of Assertion (A).
3. The amount of share capitalwhich a company is authorised to issue by its
Memorandum of Association is known as : 1
(A) Issued Capital (B) Reserve Capital
(C) Nominal Capital/Registered Capital (D) Subscribed Capital
4. Nandan and Abhinandan were partners in a firm. They admitted
Govindan as anew partner for 1/3 share in the profits. On Govindan's
admission, the Balance Sheet of the firm showed sundry debtors at
F 3,00,000 and a provision for bad debts at E 24,000. It was decided to
maintain the provision for bad debts at 10% of the debtors.
Which of the following journal entries will show the correct accounting
treatment for the above transactions ? 1
Journal
Dr. Amount Cr. Amount
Particulars
(A) Revaluation A/c Dr. 30,000
To Provision for Bad Debts 30,000
(B) Revaluation A/c Dr. 6,000
To Provision for Bad Debts 6,000
(C) Govindan's Alc Dr. 2,000
To Provision for Bad Debts 2,000
(D) Nandan's Alc Dr. 2,000
Abhinandan's A/c Dr. 2,000
Govindan's A/c Dr. 2,000
To Provision for Bad Debts 6,000

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 5. (a) Jayant. Vijayant and Anant were partners in a firm sharing profits
and losses in the ratio of 3: 2:1. With effect from 1st April. 2024,
thev decided to share the profits in the ratio of 5:3:2. For this
purpose, the goodwill of the firm was valued at 6,00.000.
The nertners decided to treat goodwill without opening goodwill
account By what amount wlll the partners' accounts be debited or
credited?
(A) Debit Anant by 6,00,000 and Credit Vijayant by 6,00,000.
(B) Debit Vijayant by t6,000 and Credit Anant by 6,000.
Debit Vijayant by 20,000 and Credit Anant by 20,000.
(D) Debit Anant by 20,000and Credit Vijayant by 20,000.
OR
(b) Akshay, Reet and Manya were partners in a firm sharing profits and
losses in the ratio of 4: 3:2. With effect from 1st April, 2024, they
decided that in future, they will share the profits and losses in the
ratio of 2:4:3. Identify the gain or sacrifice by the partners due to
change in the profit sharing ratiofrom the following :
(A) Akshay's sacrifice 1/9, Reet's sacrifice 1/9,Manya's gain 2/9
(B) Akshay's gain 1/9, Reet's gain 1/9, Manya's sacrifice 2/9
(C) Akshay's sacrifice 2/9,Reet's gain 1/9, Manya's gain 1/9
(D) Akshay's gain 2/9, Reet's sacrifice 1/9, Manya's sacrifice 1/9
6. (a) X Ltd. forfeited 100 shares of 100 each for non-payment of the
allotment money of 15 per share (including premium5). The first
and final call of 50per share was not yet made. The amount that
wasdebited to share capital account was : 1

(A)4,500 (B) F1,500

(C) E 10,000 (D) E5,000
OR
(b) Raman Ltd. forfeited 500 shares of F 10 each for non-payment of
final call of 2 per share. Out of the forfeited shares, 300 shares
were re-issued at 12 per share fully paid-up. The amount that was
transferred toCapital Reserve Account was : 1

(A) F2,400 (B) F3,000

(C) {4,000 (D) F5,000

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 7. (a) On 1st October, 2024, Nirmal Ltd. issued 6,000. 11% Debentures of
100eoch at apremium of 100, redeemable at a premium of 10%.
Loss on Issue of Debentures' willbe: 1
(A) {1,20,000 B) {60,000
(C) 6,00,000 (D) 6,60,000
OR
(b) Raia Ltd. issued 8,000, 10% Debentures of 100 each at 98 per
debenture. 10% Debentures Account will be credited by : 1
(A) F9,80,000 (B) { 10,00,000
(C) F7,84,000 (D) 8,00,000
8. (a) Sandhya and Suman were partners in a firm sharing profits and
losses in the ratio of 3: 5. They decided to dissolve the firm on
31st March, 2024. On the date of dissolution, the Balance Sheet of
the firm showed a balance of 80,000 in sundry debtors and a
balance of 5,000 in provision for bad debts account. How much
amount will be transferred to Realisation Account to close Sundry
Debtors Account ? 1
(A) {75,000 (B) 85,000
(C) ¡80,000 (D) 90,000
OR
(b) Dev, Bhudev and Shamdev were partners in a firm sharing profits
equally. On 31st March, 2024, their firm was dissolved. On this date
the bank account showed a credit balance of 10,000and there was
a debit balance of 15,000 in the cash account. All payments were
settled by cheque. Ravi, a creditor of 2,000 was not having any
bank account, therefore he was paid in cash. Afterwards the cash
account was closed by depositing the balance of cash into the bank.
The journal entry for closing cash account will be:
(A) Debit Cash Alc by 10,000 and Credit Bank account by
{10,000
(B) Credit Cash A/c by 10,000 and Debit Bank account by
10,000
(C) Debit Bank Ale by 13,000 and Credit Cash account by
F13,000
(D) Debit Cash A/c by 13,000 and Credit Bank account by
{ 13,000
9. Usha and Mohak were partners in a firm. Usha withdrew a fixed amount
at the end of every half-year for the vear ended 31St March, 2024. Interest
on drawings is charged at 9% p.a, Interest on Usha's drawings will be 1
charged for months.
(A) 3 (B) 6
(C) 9 (D) 12

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 I0. Which of the following will nof rosult in compulsory daaotution of a
artnership firm
When all partneN OT all but one partner become inanlvent
R) When the business of the firm becones illegal
When some event has taken place which makes it unlawful
for the partners to carry on the business of the firm in
partnership.
When a partner dies,
OR
Which of the following will result in dissolution of a partnership
firm ?
(A) Death ofa partner.
(B) Insolvency of a partner.
(C) When the business of the firm becomes illegal.
(D) Expiry of the period of partnership.
11. Saloni and Mohiniwere partners in a firm sharing profits and losses in the
ratio of 3: 2. On 31* March, 2024, Saloni's capital was F1,50,000. During
the year, she withdrew 10,000 and introduced additional capital of
32,000. For the year ended 31st March, 2024, the firm earned a profit of
50,000. Saloni's capital as on 1*t April, 2023, was:
(A) 1,30,000 (B) E2,02,000
(C) 1,08,000 (D) F 98,000
12. On 1s April, 2023, Mudra Ltd. issued 9,000, 12% Debentures of 100each
at 10% premium, redeemable at a premium of 10% after 4 years. The
interest due on debentures for the year ended 31%t March, 2024
Was:
(A) T9,90,000 (B) I9,00,000
(C) *1,08,000 (D) 71,18,800
13. MK Ltd. forfeited 100 shares of 10 each. The amount forfeited was
T800. The maximum discount per share at which these shares may be
reissued will be :
(A) F2 (B) F9
(C) (D) 78

14. Hari, Chander, Prakash and Govind were partners in a tirm sharing
profits and losses in the ratio of 5:3:1:1.On 1sApril, 2024, Hari retired
and hisshare was acquired equally by Chander, Prakash and Govind The
new profit sharing ratio of Chander, Prakash and Govind will be
(A) 7:4:4 (B) 15 :8:7
16:7:7
C) 1:1:1 (D)

671/1 #11 # PRO

 15. Vimal, Bose and Ghosh were partners in a firm sharing profits and losses
equally. On 1tApril, 2024, Bose retired from the firm and the new profit
sharing ratio between Vimal and Ghosh was decided as 4: 3. On Bose's
retirement,the goodwill of thefirm wasvalued at 2,10,000.It was decided
to treat goodwill without opening goodwillaccount. By what amount will
the partners' capital accounts be debited or credited for the treatment of
goodwill on Bose's retirement ?
(A) Debit Bose's A/c by 70,000, Credit Vimal and Ghosh by 50,000
and 20,000, respectively.
(B) Debit Vimal by 50,000, Debit Ghosh by 20,000 and Credit Bose
by 70,000.
(C) Credit Vimal,Bose and Ghosh by F70,000 each and Debit Goodwill
Alc by 2,10,000.
(D) Debit Vimal by * 1,20,000, Debit Ghosh by T90,000 and Credit Bose's
Ac by F 2,10,000.
16. Jim and Joy were partners in a firm sharing profits and losses equally. On
1st April, 2024, they admitted John as a new partner for 1/5th share in the
profits of the firm. On the date of John's admission, the Balance Sheet of
Jim and Joy showed a debit balance ofT 45,000 in Profit and Loss Account.
From the following, what will be the accounting treatment for this balance
on John's admission ?
(A) Debit Jim and Joy by 22,500 each and Credit Profit and Loss
Account by 45,000.
(B) Debit Jim and Joy by # 18,000 each,Debit John by *9,000 and Credit
Profit and LossAccount by 45,000.
(C) Debit John by 45,000 and Credit Jim and Joy by 22,500 each.
(D) Debit Profit and Loss Account by 45,000 and Credit Jim and Joy
by 22,500 each.
1. JJain and Gupta were partners in a firm sharing profits and losses in the
ratio of 7: 3. On 31st March, 2024, the firm was dissolved. After
transferring various assets (other than cash 6,400) and the third-party
liabilities to Realisation Account, the following transactions took place:
(i) Debtors F80,000 were taken over by a debt collection agency at 10%
discount.
ii) Creditors amounting to 40,000 were taken over by Jain.
(iii) Realisation expenses amounted to 5,100, which were paid by
Gupta.
transactions in the books of
Tass necessary journal entries for the above
Jain and Gupta. 3

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 18. (a) Bharat and Ishu were partners in a firm sharing profits and
in the ratio of 4:1. Rishab was admitted into losses
partnership for 1/4"
share in the profits of the firm. Goodwill of the frm was valued at
F4,00,000. Rishab brought 2,00,000 as his capital and 60,000 out
of his share of goodwill premium in cash. At the time of
Rishab's
admission, goodwill was appearing in the books of the firm at
F50,000.
Pass necessary journal entries for the above transactions in the
books of the firm on Rishab's admission. 3
OR
(b) Sana and Rajesh were partners in a firm sharing profits and losses
in the ratio of 4: 3. They admitted Sonu into partnership for 1/5n
share in the profits of the firm. Goodwill of the firm was to be valued
at three years' purchase of super-profits. Average net profit of the
firm was 80,000. Capital employed in the business was
72,00,000 and normal rate of return was 10%. Calculate the amount
of goodwill premium brought by Sonu. 3
a)
19. On 1st April, 2024, Varsha Ltd. purchased from Rana Ltd.,
furniture at 12,00,000 and machinery at 20,00,000. It also took
over its liabilities amounting to 3,00,000. The purchase
consideration of 35,00,000 was paid by issuing a bank draft of
2,00,000and the balance by issue of 11%Debentures ofF100 each,
at a premium of 10%.
Pass necessary journal entries for the above transactions in the
books of Varsha Ltd.
OR
(b) Roshni Ltd. purchased machinery worth 1,98,000 from Prakash
Ltd. The purchase consideration was paid by issue of 8%o debentures
of 100 each at 10% discount.
(i) Calculate the number of debentures issued.
(ii) Pass necessary journalentries for purchase of machinery and
3
issue of debentures.
20. Rani, Manav and Pushpa were partners in a firm sharing profits and losses
in the ratio of 5:3:2. On 1st April, 2024, Rani decided to retire from the
firm. On that day, the balance in her capital account after making
assets and
necessary adjustments on account of reserves, revaluation of
reassessment of liabilities was 3.08,000. Manav and Pushpa agreed to
pay her3,80,000in fullsettlement of her claim.
Calculate Rani's share of goodwilland pass the necessary journal entry for
3
the same.
P.T.0.
67/7/1 # 15 #
 Pass necessary journal entries for the issue of debentures in the books of
21.
NK Ltd. for the following transactions 4
(i) Issued 500, 9% Debentures of 100 each at 10% discount,
redeemable at a premium of 10% after 5 years.
(ii) Issued 400, 9% Debentures of # 100each at 5% discount. redeemable
at par after 5years.

22: Hans, Sohan and Kishore were partners in a firm sharing profits and
losses in the ratio of 3:2:1. The firm closes its books on 31st March every
vear. On 1st August, 2024, Kishore died. The partnership deed provided
that on the death of a partner, his executors will be entitled for
(i) Balance in his capital account less drawings.
(ii) Interest on capital @ 12% p.a.
(iii) His shareof goodwill.
(iv) His share in the profits of the firm till the date of his death
calculated on the basis of average profit of the previous four years.
The following information was obtained from the books of the firm on the
date of Kishore's death:
Balance in his capital account on 1$t April, 2024 vwas F 4,00,000 and
he had withdrawn # 90,000 till that date for his treatment.
(b) Goodwill of the firm on Kishore's death was valued at 60,000.
(c) Profits of the firm for the last four completed years were :
2,00,000, T2,20,000, F 1,20,000 and 1,80,000.
Prepare Kishore's capital account tobe presented to his executors. 4

23. (a) Mayank Ltd. invited applications for issuing 70,000 equity shares of
7100 each. The amount was payable as follows :
On Application 20 per share
On Allotment *40per share
On First call F 20 per share
On Second andFinal Call Balance
Applications for 1,00,000 shares were received and allotment was
made to all the applicants on pro-rata basis. Excess application
money received with application was adjusted towards sums due on
allotment. Jay, a shareholder who had applied for 1,000 shares,
failed to pay the allotment money and his shares were forfeited
immediately after the allotment. Afterwards the first call was made.
Meenakshi, the shareholder of 1,400shares, failed to pay the first
call. The
call money and her shares were forfeitedjust after the first
second and final call has not been made.
for the
Pass necessary journal entries in the books of the company
6
above transactions.
OR

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 'ass necessary journal entries for forfeiture and
the following transactions: re-issue of shares for
() Sierra Ltd. forfeited 500 shares of 10 each,
issued at a
premium of 2 per share (payable with allotment) for
non-payment of allotment money of 5 per share (including
premium). The first and final call of 3 per share was not
made. Allthe forfeited shares were reissued at 11 per
share,
fully paid-up.
(ii) Mahira Ltd. forfeited 800 shares of 10 each on which first
call ofE3 per share was not received. The second and final
call of2 per share was not yet called. Out of these, 400
shares were reissued as 8 paid-up for 7 per share. 6.

24. (a) Uma and Umesh were partners in a firm sharingprofits and losses
in the ratio of 2:3. On 31St March, 2024, their Balance Sheet was
as follows:
Balance Sheet of Uma and Umesh as at 31St March, 2024
Amount Amount
Liabilities (E) Assets ()
Capitals : Land and Building 10,00,000
Uma 5,00,000 Furniture 1,00,000
Umesh 7,50,000 12,50,000 Debtors 80,000
Less :
Creditors 50,000 Provision for
doubtful debts 5,000 75,000
General Reserve 75,000 Stock 40,000
Workmen Bank 1,95,000
Compensation Fund 25,000
Outstanding
Electricity Bill 10,000
14,10,000 14,10,000
the
On the above date, Daya was admitted as a new partner on
following term:
(i) The new profit sharing ratio of Uma, Umesh and Daya will
be 2:3:5.
# 19 # PT.0.
67/71
 (ii) Daya will bring 10,00,000 as her capital and 2,00,000 as
her share of goodwill
(iii)
premium.
The value of Land and Building will be increased Dy
{2,00,000.
(iv) Furniture will be depreciated by 10%.
(v) { 3,000 bad debts will be written off and a provision for bad
and doubtful debts be created @5% of debtors.
(vi) Outstanding electricity bill will be paid off.
Pass necessary journal entries for the above transactions on Daya's
admission. 6

OR

Naval, Nyaya and Nritya were partners in a firm sharing profits

and losses in the ratio of 3:5:2. On 31st March, 2024, their Balance
Sheet was as follows :
Balance Sheet of Naval, Nyaya and Nritya as at
31St March, 2024
Amount Amount
Liabilities Assets E)
(E)

Landand Building 9,50,000

Capitals :
Plant and Machinery 2,00,000
Naval 2,00,000
Nyaya 3,00,000 Furniture 50,000

5,00,000 10,00,000 Stock 70,000

Nritya
Debtors 95,000
Less :
General Reserve 80,000 Provision for
doubtful debts 5,000 90,000

Mrs. Naval's Loan 2,00,000 Bank 70,000

Creditors 1,50,000

14,30,000 14,30,000

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67/7/1
 On the above date, Nyaya
terms
retired from the firm on the following
Goodwill of the frm was valued at 1.20,000 and Nyaya S
Share of the same was to be adjusted through the capital
accounts of remaining partners.
Land and
(iii) Building was to be increased by 50,000.
Plant and Machinery will be depreciated by 10%.
(iV) All debtors were found to be good, hence provision for bad
debts was not required.
Investments of T 65.000 were unrecorded.
(vi) Amount payable to Nvava was transferred to his loan
account.
Prepare Revaluation Account and Partners' Capital Accounts on
Nyaya's retirement. 6

25. Raja, Rajan and Rajani were partners in a firm sharing profits and losses
in the ratio of 2: 2:1. On 31st March, 2024, their Balance Sheet was as
follows :
Balance Sheet of Raja, Rajan and Rajani as at
31st March, 2024
Amount Amount
Liabilities Assets
(E) ()
Capitals : Land and Building 9,00,000
Raja 3,00,000 Plant and Machinery 6,00,000
Rajan 4,00,000 1,20,000
Furniture
Rajani 5,00,000 12,00,000
Debtors 80,000
Less:
General Reserve 1,60,000
Provision for
doubtful debts 8,000 72,000
Creditors 80,000 Bills Receivable 18,000
Raja's Loan 3,00,000 Stock 1,00,000
Mrs. Raja's Loan 1,90,000 Bank 1,30,000
Outstanding 10,000
Wages
19,40,000 19,40,000

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67/7/1
 On the above date, the fm was dissolwod Assets were
realised and
liabilities were paid off as follows:
(i) Land and Building was sold for
(iü) Plant and Machinery realised 20,00,000.
40,000 less than their book value
and furniture was taken over by the creditors in full settlement 0>
their account.
(iii) Debtors and Bills Receivable realised 90,000.
(iv) 60% of the stock was taken over by Raia at 90% of the book value
and the remaining stock realised at
44,000.
(v) Outstanding wages were paid in full.
(vi) Mrs. Raja's loan was paid with interest of 10,000.
(viü) Realisation expenses were 8,000.
Prepare Realisation Account. 6

26. Meetu Ltd. isregistered with an authorised capital oft 1,00,00,000 divided
into equity shares oft 10 each. The company invited application for issuing
5,00,000 equity shares at a premium of 3 per share. The amount was
payable as follows:
On Application and Allotment {8per share (including premium)
On First call F3per share
On Second and Final call F2 per share
The issue was fully subscribed. Allcalls were made and were duly received
except from Bhola holding 5,000 shares, who could not pay the second and
final call. His shares were forfeited.
Answer the following questions :
(i) The amount of share capital to be shown under the heading
'Shareholder's Funds' willbe:

(A) F49,90,000

(B) F49,50,000

(C) F50,00,000

(D) F65,00,000

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67/7/1
 (ii) Total number of
the
shares into which the authorised share capital of
company is divided is: 1
(A)
10,00,000 (B) 5,00,000
(C) 1,00,000 (D) 11,50,000
(ii) Total amount of Subscribed and fully paid-up
capital will be :
(A)
F5,00,00,000
(B) 49,50,000
(C) F50,00,000
(D) {49,90,000
(iv) Subscribed but not fully paid-up' capital will be :
(A) F 48,500

(B) Nil

(C) 51,500
(D) 70,000

(v) The issued capital of the company is : 1

(A) 50,00,000
(B) T5,00,000
(C) 65,00,000

(D) T1,00,00,000
Share Forfeiture Account will appear under subscribed capital at: 1
(vi)
(A) 7 55,000

(B) F50,000

(C) F 10,000

(D) F40,000
# 27 # P.T.0.
67/7/1
 PART B
Option -I
a If the (Analysis of Financial Statements)
27.
will be operating ratio of Sana Ltd is 28%, ita operating profit ratio
(A) 100%
(C) B 72%
28%
D 128%
OR
(b) The statement which
a expresses all items of afinancial statement as
A
percentage of some
common base is 1

(B) Comparative Statement

(C)
Common Size Statement
D
Statement of Profit and Losa
Position Statement
28. The Current Ratio of Manas Ltd is 2
1 Which of the following
transactions will reduce the current ratio ?
A Payment to trade payables
B Issue of shares
(C) Sale of inventory at a loss
D) Cash collected from trade recervables

29, (a Which of the following transactions will result in Cash Flows from
Operating Activities'
A Purchase of lnventory (B) Payment of Dividend
(C) Purchase of Property D) Lssue of lDebentures
OR

Sale of Patents' willresult in

(A) Cash outflows from investing activities
(B) Cash inflows from investing activities
(C) Cash infows from financing activities
(D) Cash inflows from operating activities

67/1 PTO.
 Statement I : Sale of marketable securities will result in flow of cash.
30.
Statement II :
Cash flowimplies movement of cash in and out due to sone
non-cash items.
Choose the correct option from the
following:
(A) Both the statements are
true.
(B) Both the statements are
false.
(C) Statement Iis true, Statement II is false.
(D) Statement I is false, Statement II is true.
31. Under which major heads and sub-heads (if anv) will the following items pe
shown in the Balance Sheet of the company as per Schedule III, Part I of
the Companies Act, 2013 ? 3

(i) Capital Reserve

(ii) Trade Payables
(iii) Goodwill

32. From the following information, prepare aComparative Statement of

Proit and Loss of XLtd. for the year ended 31st March, 2024. 3

Particulars 2023 - 24 2022- 23

Revenue from operations I 40,00,000 20,00,000

60% of 50% of
Revenue Revenue
Cost of revenue from operations from from
operations operations

Employees Benefit Expenses T 8,00,000 6,00,000

25% 25%
Tax Rate

# 31 # P.T.0.
67/71
 67/7/1 34. 33.

(a) (b) (a)

F2,00,000 At following
items:Profit Ltd.,beginning.InventoryGross
From Inventory =6,00,000
Liabilities
Current
Revenue information
following : Calculate:
(ii) (i) Gama
Ltd. :
QuickCalculate The
the
Transfer Particulars calculate the
earned Profit Coverage
Interest
RatioEquity
Ratio
Debt Shareholder's
Funds Particulars
Current
Assets
Total
Inventory
following
end Depreciation
LossMachineryon Ratio Debentures
Cost Net 12%
Goodwill
writtenoff from
and of following turnover
at Current Profit
on ratio of
the OR
Trade Sale
to during Cash the Operations 0-75:1 = Revenue
Before information
year,General is
of information end ratio 20% Assets
Payables TradeMachinery theFlows
is = of from Tax
33# Reserve year from F 4 are
revenue and
Receivables 40,000 times Operations has
a is 4,00,000 Quick
decrease extracted
0perating been
1,95,000 from
more Assets
operations
obtained
showed
of Amount ()
Activities'. from than of Amount ()
10,000. 1,05,000 after 20,00,000
10,00,000
10,00030,00050,000 Beeta 9,60,000 3,40,000
6,00,000 2,50,000
an the inventory from
considering books
increase Ltd. booksthe
of from
of at
Kant
the the the
P.T.0.
of
4 4
67/7/1 27.

(b) (a) (b)

(D) (C) (A) Which

Accounting
(B) System ? (D) (C) )
(B) Identify Data,
(AComputerised Information:
Additional
depreciation A
Depreciation
Accumulated
piece MachineryMachinery
on Particulars Vandana From
obsolescence.
Data
Data Economy Faster Timely
access, Customer
Software, User,
Software People,
LogicHardware,
ofHardware the the
the of Ltd.,
may are OR blank following
(Computerised
Accounting)
Procedure
Accounting machinery
was
beprone in following calculate
loproceSsing
st pillars 40,000,
to
or
hacking. and
Option-IIPART B costing information
36##
corrupted is from System was Cash
of not the sold
accounting Flows
a following rests 8,00,000
due for 31.3.2023 oxtracted
limitation 25,00,000
22,00,000(3,00,000)
(2,00,000)
28,00,000
24,00,00031.3.2024 from
to on 5,00,000. ()
pOwer data. Five on Investing
:
Pillars which fromthe
interruptions,. of
Computerised accumulated
(E)Activities.
:
books
P.T.0.
of
6