; C) Test: Retest (CIA I) Maximum Marks: 50 Time: Two hours Date / Session: 24-10-12 AN Part-A (5x2 = 10) Answer all questions 1. Define Accounting. 2. How is Accounts Classified? 3. List the Rules of Accounts 4. What is the entity concept? 5. Write short notes on Historical Cost Concept. Part B (3x10 =30) Answer all the questions 6. (a) Give a Specimen Format of Final Accounts (b) Give a detailed account on Final Accounts Adjustment entries.