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ASSIGNMENT SOLUTIONS GUIDE (2014-2015)

E.C.O.-02
ys[kkfof/&1
(Accountancy-1)
Disclaimer/Special Note: These are just the sample of the Answers/Solutions to some of the Questions given in the
Assignments. These Sample Answers/Solutions are prepared by Private Teacher/Tutors/Auhtors for the help and guidance
of the student to get an idea of how he/she can answer the Questions of the Assignments. We do not claim 100% Accuracy
of these sample answers as these are based on the knowledge and capability of Private Teacher/Tutor. Sample answers
may be seen as the Guide/Help Book for the reference to prepare the answers of the Questions given in the assignment. As
these solutions and answers are prepared by the private teacher/tutor so the chances of error or mistake cannot be denied.
Any Omission or Error is highly regretted though every care has been taken while preparing these Sample Answers/
Solutions. Please consult your own Teacher/Tutor before you prepare a Particular Answer and for uptodate and exact
information, data and solution. Student should must read and referred the official study material provided by the university.

lHkh iz'uksa osQ mkj nhft,A

'u 1- cSad lek/ku fooj.k fdl izdkj rS;kj fd;k tkrk gS\ ikl cqd osQ vf/fod"kZ 'ks"k ls izkjEHk djosQ] bldk
,d uewuk vkWdM+ksa lfgr mnkgj.k osQ :i esa nhft,A
mkjcSad lek/ku fooj.k dk vFkZ (Meaning of Bank Reconciliation Statement)vk/kqfud ;qx eas O;kikjh ds fy, cSad dh
lsok;sa cgqr egoiw.kZ gSa A vf/kdrj O;kikjh cSad esa viuk pkyw [kkrk j[krs gSa A cSad viuh [kkrk cgh esa izR;sd xzkgd dk vyx&vyx [kkrk j[krk
gS A ftldh ,d udy xzkgd dh tkudkjh ds fy, ,d iqLrd esa mrkj dj ;k fooj.k&i= ds :i esa mls ns nsrk gS A bl iqLrd dks ikl&cqd dgrs
gSa A blh izdkj izR;sd xzkgd Hkh cSad ls gksus okys ysu&nsuksa dks viuh jksdM+ cgh esa vFkok [kkrkcgh esa ,d vyx cSad [kkrk [kksydj izfof"V djrk
gS A lk/kkj.kr% ikl&cqd vkSj jksdM+ cgh ds cSad LrEHk ds 'ks"k/kuksa esa dksbZ vUrj ugha gksuk pkfg;s A ijUrq fdlh frfFk ij ,slk gks ldrk gS fd nksuksa
'ks"k/kuksa esa vUrj gks A ;fn ;s nksuksa 'ks"k ugha feyrs gSa rks mUgsa feykus ds fy, cSad lek/kku fooj.k dks rS;kj djuk vko';d gks tkrk gS A blds
fy, ,d fooj.k cuk;k tkrk gS ftls ^cSad lek/kku fooj.k* dgrs gSa A vU; 'kCnksa esa] cSad lek/ku fooj.k ,d fooj.k gS ftldks ,d
fo'ks"k frfFk dks jksdM+ ogh ds cSad LrEHk ds 'ks"k vkSj ikl&cqd ds 'ks"k dks feykus ds fy, cuk;k tkrk gSA mYys[kuh; gS
fd cSad lek/ku fooj.k O;kikjh }kjk rS;kj fd;k tkrk gSA
cSad lek/ku fooj.k dh vko';drk ,oa ego (Need and Importance of Bank Reconciliation Statement) : cSad
lekkku fooj.k dks fu;fer :i ls cukrs jguk pkfg, ftlesa le;≤ ij cSad }kjk j[kk x;k [kkrk lgh gS vFkok ugha bldh tkudkjh izkIr gksrh
jgs A bl fooj.k ls laLFkk ds izcU/kdksa dks cSad ds lkFk gq, O;ogkjksa esa v'kqf) ,oa diV dk ;Fkkle; irk py tkrk gS A dbZ ckj ;g lEHko gS
fd cSad us viuh iklcqd esa dqN ,sls O;ogkjksa dks ewy ls ntZ dj fy;k gS tks vU; O;kikfj;ksa ls lEcfU/kr gSa A blh izdkj O;kikj ds jksdfM+;s us
dqN pSdksa dks cSad ds ikl laxzg.k (Collection) gsrq Hkstk fn[kk;k gks tcfd okLro esa mu pSdksa dk Hkqxrku izkIr gks pqdk gS A buds vfrfjDr vkSj
Hkh vusd dkj.k gSa tSlscSad 'kqYd] C;kt] ykHkka'k] cSad ykWdj] fdjk;k vkfn tks fd jksdM+ cgh ds cSad [kkus }kjk izdV 'ks"k ikl cqd ds 'ks"k ls feyku
ugha gksus nsrs A vr% cSad lek/kku fooj.k fu;fer :i ls ekgokjh] frekgh ;k Nekgh rS;kj djuk pkfg, ftlesa v'kqf);ksa dk irk py tk, rFkk
mudk fujkdj.k Hkh gks tk, A cSad lek/ku fooj.k cukus ds ego dks fuEu izdkj ls Li"V fd;k tk ldrk gS %
(i) ;g fooj.k mu ewyksa dks lkeus yk;sxk] tks ;k rks jksdM+ cgh esa ;k iklcqd esa gqbZ gS A
(ii) pSd ds olwy gksus esa vuko';d foyEc ;fn dksbZ gS] rFkk
(iii) ;g fooj.k O;olk; ds deZpkfj;ksa vkSj cSad deZpkfj;ksa dks xcu djus ls grksRlkfgr djsxk A
'u 2- xqIrk iQuhZpj gkml osQ ryiV ls 31 fnlEcj 2013 dks lekIr gksus okys o"kZ dk O;kikfjd rFkk ykHk ,oa
gkfu [kkrk rFkk mlh frfFk dh cSysal'khV rS;kj dhft,

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Dr. Balances
Purchases
Returns Inwards
Carriage on Purchases
Carriage on Sales
Stock
Cash
Building
Machinery
Fuel and Power
Debtors
Investments
Rent
General Expenses (Including insurance
Premium of Rs. 2,000 paid For one
year ending 30th June, 2014)
Wages and Salaries
Sales Tax Paid
Drawings

Rs.
1,80,000
4,500
2,600
1,500
32,200
3,000
1,50,000
72,000
8,500
81,500
36,000
4,000
15,000

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Cr. Balances
Sales
Returns
Creditors
Interest on Investments
Provision of Bad Debts
Commission Received
Sales Tax Collected
Accumulated Depreciation
Capital

Rs.
3,54,000
6,200
28,000
3,600
2,900
7,500
6,000
20,000
2,10,000

21,00
4,400
22,00
6,38,200

6,38,200

lek;kstuk,a
(a) 1]500# vizkI; .k ekudj vifyf[kr dhft, vkSj nsunkjksa ij 50% dh nj ls lafnX/ .k vk;kstu dhft,A
(b) nsunkjksa ij 2% NwV osQ fy, vk;kstu dhft,A
(c) Hkou ij 5% vkSj e'khujh ij 10% kl yxkb,A
(d) fdjk;k 400# izfr ekg dh nj ls fn;k tkrk gSA
(e) izkIr fd, x, deh'ku dk 1@3 Hkkx ml dk;Z ls lEcfU/r gS tks vxys o"kZ djuk gSA
(f) vkgj.k ij 1]100 # C;kt osQ yxkb,A
(g) vfUre LVkWd dk ewY; 56]700 #A
mkj
Trading and P and LA/C For the Year ended 31st December, 2013

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Particulars
To opening Stock
To Purchase
Less-Return
To Carriage on Purchase
To wages Salaries
To Gross Profit
To Genral Experince
To Carriage on Sales
To Fuel and Power
To Sales Tax paid
To Bad Debts
Add-Prou Regd (5%)
Less-old prov
To Rent
Add O/s Rent
To Depreciation
Bulding
Machine
To Net profit

Amt
32200

180,000
6200

(15000-1000)

1500
4000
2900

200

7500
7200

Particulars
By Sales
Less-Return
By Doing Stock

173800
2600
21000
176600
406200
1400
1500
8500
4400
1500
4000
5500

By Gross Profit
By Sales Tax
By commission
Less-Advance (1/3)
By discount
on creditors

By Int.on drowings
By Int.on Investments

2600
4000
4800

354000
4500

2500
560

349500
56 700

406200
176600
6000
7500
5000

1100
3600

14700
142360
192860

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Amt

192860

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iz'u 3- ,d ykHk u dekus osQ fy, LFkkfir laLFkk fuEufyf[kr enksa dk ys[kk fdl izdkj djsxhA
(d) vnk pUns
([k) nku
(x) olh;rukek
(?k) [ksy dks"k
mkjnku (Donation),d /kekZFkZ laLFkk dks le;≤ ij nku izkIr gks ldrs gSa A nku dh jkf'k dks vk; (Income) vFkok iwathd`r dj
rqyu&i= (Balance Sheet) esa fn[kk;k tkrk gS A ;g bl ckr ij fuHkZj gS fd nku ,d fof'k"V nku (Specific Donation) gS vFkok lkekU;
nku (General Donation) A
1. fof'k"V nku (Specific Donation);fn nku fo'ks"k ms'; ds fy, izkIr gksrk gS rks bls fof'k"V nku dgrs gSa A mnkgj.k ds fy,] ,d
Dyc dks Hkou fuekZ.k ds fy, vFkok Js"B f[kykM+h dks iqjLd`r djus ds fy, nku izkIr gks ldrk gS A ;g nku fdlh vU; dk;Z ds fy, mi;ksx esa
ugha yk;k tk ldrk gS A bls fLFkfr fooj.k (Balance Sheet) esa nkf;Ro i{k (Liabilities Side) esa n'kkZ;k tk;sxk A
2. lkekU; nku (General Donation),slk nku tks fdlh fo'ks"k ms'; ds fy, izkIr u gqvk gks] lkekU; nku dgykrk gS A ys[kkadu iqLrdksa
esa bldk O;ogkj bldh jkf'k ij fuHkZj djrk gS A ;fn nku dh jkf'k dkQh cM+h gS rks bls rqyu&i= (Balance Sheet) ds nkf;Ro i{k esa ys tkuk
vf/kd mi;qDr gksxk A ;fn nku dh jkf'k NksVh gS rks bls vk;&O;; [kkrs (Income and Expenditure Account) esa vk; ds :i esa n'kkZuk mi;qDr
gksxk A laLFkk dk vkdkj vkSj izd`fr dkQh lhek rd ;g fu/kkZfjr djsaxh fd nku dh jkf'k NksVh gS vFkok cM+h A
(ii) olh;r (Legacy)olh;r&lEink ls rkRi;Z ml /ku ls gS tks fdlh O;fDr vFkok laLFkk dks olh;r ds dkj.k feyrk gS A olh;r&lEink
,d nku ds leku gh gS A ;g lekU;rk iqujko`f (recurring) izd`fr dh ugha gksrh vr% bls fLFkfr fooj.k esa ns;rk (Liability) ds :i esa n'kkZ;k
tkuk pkfg, A ijUrq olh;r lEink ds :i esa izkIr NksVh /ku izkfIr;ksa dks vk;&O;; [kkrs esa vk; ds :i esa ys tkuk vuqi;qDr ugha gksxk A
vkthou lnL;rk 'kqYd (Life Membership fee)vO;kikfjd laLFkkvksa esa vkthou lnL;rk 'kqYd Hkh ,d izkfIr dh en gS A dbZ laLFkk,
,d fuf'pr 'kqYd ds izfrQy gsrq LFkk;h lnL; cuk ysrh gaS vkSj ,sls lnL;ksa dks okf"kZd pUnk nsus ds Hkkj ls eqDr dj nsrh gSa A bl 'kqYd dh izkfIr
,oa Hkqxrku [kkrs esa MsfcV dh vksj fn[kk;k tkrk gSa A vkthou lnL;rk 'kqYd ,d o"kZ ls lEcfUr ugha gksrk gS] blfy, bls vn pans ds :i eas
iwthxr ekuk tkrk gS vkSj fLFkfr&fooj.k esa nkf;Ro dh vksj fn[kk;k tkrk gS A
iqjkus [ksy ds lkeku dh fch (Sale of Sports Materials) bldks izkfIr ,oa Hkqxrku [kkrs ds izkfIr i{k esa fn[kk;k tkrk gS rFkk
vk;&O;; ds sfMV i{k esa vk; dh Hkkfr n'kkZ;k tkrk gS A
iz'u 4- (d) viw.kZ vfHkys[kksa osQ vUrxZr voLFkk fooj.k fof/ }kjk ykHk Kkr djus dh fof/ dks le>kb,A
mkjlaifjorZu fof/k }kjk ykHk fu/kkZj.k % bl fof/k esa O;kikj rFkk ykHk&gkfu [kkrk rS;kj djds ykHk dk fu/kkZj.k fd;k tkrk gS A viw.kZ
lwpukvksa ds vk/kkj ij] O;kikj] rFkk ykHk&gkfu [kkrk vkSj fpV~Bk (Balance Sheet) cukus ds fy, fuEufyf[kr dne mBkus iMs+axs %
(1) izkjafHkd voLFkk&fooj.k rS;kj djuk (Preparation of Opening Statement of Affairs)izkjfEHkd iwth dks Kkr djus ds fy, izkjaHk
dk voLFkk&fooj.k rS;kj djuk gksrk gS A
(2) jksdM+ cgh cukuk (Preparation of Cash Book)blds i'pkr~jksdM+ cgh cuk;h tkrh gS A jksdM+ cgh ds MsfcV i{k esa izkfIr;ksa rFkk
sfMV i{k esa Hkqxrkuksa dks n'kkZ;k tkrk gS A jksdM+ cgh udn ; rFkk udn fo; ds lkFk&lkFk ;g cgh izkjaHk vFkok vUr ds jksdM+ vkSj cSad 'ks"k
dh yqIr enksa dks Hkh n'kkZrh gS A ;fn ;s nksuksa ensa nh gqbZ gSa rks Hkh jksdM+ cgh dks rS;kj djuk pkfg,] D;ksafd ml n'kk esa] jksdM+ cgh esa vUrj ;fn
sfMV i{k dk MsfcV i{k ls NksVk gksus ds dkj.k gS rks og vUrj fofo/k O;;] vkgj.k ;k udn ; dks n'kkZrk gS A ;fn vUrj MsfcV i{k ds sfMV
i{k ls NksVk gksus ds dkj.k gS rks og vUrj udn fo;] fofo/k vk;] vkfn dks izdV djrk gS A jksdM+ cgh fuEu dks Hkh iznf'kZr djrh gS %
(i) LFkk;h lEif;ksa ,oa fofu;ksxksa dk ;
(ii) _.kksa dk iquHkZqxrku
(iii) LFkk;h lEif;ksa dk fo; rFkk
(iv) QeZ }kjk fy, x, _.k] vkfn A
LFkk;h lEif;ksas ij kl dh jkf'k dh x.kuk djuh pkfg, ;g lwpuk jksdM+ cgh ls miyC/k ugha gksrh gS vkSj bldks ykHk&gkfu [kkrs esa MsfcV
djuk pkfg, vkSj fLFkfr&fooj.k esa lEcfU/kr lEif esa ls ?kVkuk pkfg, A
(3) vU; [kkrksa dks rS;kj djuk (Preparation of other accounts)blds i'pkr~
(i) dqy nsunkjksa dk [kkrk
(ii) dqy ysunkjksa dk [kkrk
(iii) izkIr foi= [kkrk rFkk
(iv) fn;s foi= [kkrk rS;kj dhft, A ;s fofHkUu [kkrs gedks m/kkj fo;] m/kkj ; izkjaHk ,oa vUr ds nsunkj ,oa ysunkj ;k vU; lEcfUkr
lwpuk Kkr djus esa lgk;d gksaxs A

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Dr.

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TOTAL DEBTORS ACCOUNT

To Opening Balance
To Dishonoured B/R
To Credit Sales (balancing figure)

Total

Dr.

Rs.
-

Cr.
Rs.
-

By Cash
By Discount allowed
By Sales Returns
By Bad Debts
By Bills Receivable
By Closing Balance

TOTAL CREDITORS ACCOUNT

Cr.

Rs.
To Cash
To Discount Received
To Bills Payable
To Purchases Returns
To Closing Balance

Rs.

By Opening Balance
By Dishonour of B/P
By Credit Purchases
(balancing figure)

N
Total

(4) dqy ; ,oa fo; ekywe djuk (Total sales and total purchases)bu [kkrksa dks rS;kj djus ds i'pkr~
(i) udn vkSj m/kkj ; dks tksM+ dj dqy ;] rFkk
(ii) m/kkj fo; ,oa udn fo; dks tksM+ dj dqy fo; ekywe dhft, A

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(5) vfUre [kkrs rS;kj djuk (Final Accounts)leLr vko';d lwpukvksa dks ekywe djus ds i'pkr~ vfUre [kkrs rS;kj fd;s tkrs gSa A

([k) lap; osQ dkSu&dkSu ls izdkj gksrs gSa\ le>kb,A vk;kstu ,oa lap; esa Hksn dhft,A
mkjlap; ds izdkj (Types of Reserves) : lap; ds Lo:i ,oa ms';ksa dks Li"V djus ds fy, ge mUgsa fuEu izdkj ls oxhZd`r dj ldrs gSa
%

Kkr lap;

lap;

iwthxr lap;

vKkr xqIr lap;

vk;xr lap;

lkekU; lap;
fof'k"V lap;
Kkr lap; (Open Reserve)lap; djus ds nks rjhds gksrs gSa
(i)
lap; dh jde dks ykHk&gkfu [kkrs esa MsfcV djds rFkk mls rqyu&i= (Balance Sheet) eas fdlh Hkh :i esa Li"V :i ls fn[kkdj] rFkk
(ii)
ifjlEif;ksa dks de ewY; ij fn[kkdj vFkok gkfu;ksa ds fy, vf/kd izko/kku djds A
izFke izdkj ds lap;ksa dks foh; fooj.kksa }kjk ljyrk ls igpkuk tk ldrk gS A bu lap;ksa dks ^^Kkr lap;** dgk tkrk gS A f}rh; oxZ ds lap;
foh; fooj.ksa ds ikBdksa }kjk ugha igpkus tk ldrs A budh tkudkjh dsoy izcU/kdksa dks gksrh gS A ;s lap; vKkr xqIr lap; dgrs gSa A
ftl izdkj ds ykHk esa ls lap; fd;s tkrs gSa] mldh izd`fr ds vk/kkj ij Kkr lap;ksa dks ^^iwthxr lap;** rFkk ^^vk;xr lap;** esa mi&oxhZd`r
fd;k tk ldrk gS A
iwthxr lap; (Capital Reserve) iwthxr lap; os gksrs gSa] ftudk fuekZ.k iwth ykHkksa (capital profits) ls fd;k tkrk gS rFkk lkekU;r;k
;s lap; ykHkka'k ds udn forj.k gsrq miyC/k ugha gksrs gSa A iwthxr lap; ds izeq[k mnkgj.k gSa %
(i) lekesyu ls iwoZ YkkHk (Profit prior to incorporation)
(ii) va'kksa ;k _.k&ik=ksa ds fuxZeu ij izhfe;e (Premium on issue of shares and debentures)
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_.k&i=ksa dks Hkqxrku djus ij ykHk (Profit on redemption of debentures)

va'kksa ds tCr djus ij ykHk (Profit on forfeiture of shares)
LFkk;h lEif;ksa ds fo; ij ykHk (Profit on sale of fixed assets)
iwth 'kks/ku lap; (Capital redemption reserve) A
lap; (General Reserve) ;s os lap; gSa ftUgsa O;olk; ds vkxe ykHkksa ls cuk;k x;k gS A
vk;xr lap; nks izdkj ds gksrs gSa
d lkekU; lap;] rFkk
[k fof'k"V lap; A
d lkekU; lap; (General Reserve)lkekU; lap; og /kujkf'k gS ftldh O;oLFkk ykHkksa esa ls fdlh fof'k"V ms'; dh iwfrZ ugha dh tkrh
gS A ;g Hkkoh la;ksfxdksa (contigencies) ;k O;olk; ds foLrkj (expansion) gsrq miyC/k gksrs gSa A ,sls lap; O;olk; dh foh; fLFkfr dks lqn`<+ djrs
gSa A bu lap;ksa dks ^^Lora= lap;** (Free Reserve) Hkh dgrs gSa D;ksafd ;s mu yksxksa dk izfrfuf/kRo djrs gSa tks forj.k ds fy, Lor= :i ls miyC gSa A
[k fof'k"V lap; (Specific Reserve)fof'k"V lap; og gksrk gS ftldk fuekZ.k fdlh fo'ks"k ms'; dh iwfrZ ds fy, gksrk gS A mnkgj.kkFkZ] ykHkka'k
lekuhdj.k lap; ,d fof'k"V lap; gS] D;ksafd bldk fuekZ.k ykHkka'k dh nj dks Hkfo"; esa leku j[kuk gS A vr% bl lap; dk mi;ksx ml le; fd;k
tk,xk] tc fdlh o"kZ ykHkka'k dh jkf'k vi;kZIr gksxh A
(iii)
(iv)
(v)
(vi)

1.
2.
3.
4.
5.
6.

izko/kku
izko/kku ifjlaif;ksa ds ewY;kl vFkok Kkr nkf;Ro dh vKkr
jkf'k;ksa ds fy, fd, tkrs gSa A
vyx j[kh gqbZ jde dk mi;ksx dsoy ml fof'k"V ms'; ds fy,
fd;k tk ldrk gS ftl ms'; ds fy, izko/kku fd;k x;k Fkk A
;fn ykHk miyC/k u gks rc Hkh izko/kku djuk vko';d gksrk gS A
;g ykHk ij ,d izHkkj (Charge) gksrk gS rFkk fucy ykHk dh jde
fudkyus ls igys bls MsfcV fd;k tkuk pkfg, A
ykHkka'kksa ds Hkqxrku ds fy, bldk iz;ksx fd;k tk ldrk gS A

lap;
1. lap; Hkfo"; esa gksus okyh vkdfLedrkvksa ds fy, fd;s tkrs gSa A

bls fpV~Bs esa ;k rks lEif;ksa esa ls ?kVkdj fn[kkrs gSa ;k nkf;Ro i{k
esa pkyw nkf;Ro ,oa vk;kstu 'kh"kZd ds vUrxZr fn[kk;k tkrk gS A

6.

N
2.

3.
4.

iwthxr ,oa fof'k"V lap;ksa dks NksM+dj vU; lap;ksa dk mi;ksx fdlh
Hkh nkf;Ro@gkfu ds fy, fd;k tk ldrk gS A
lap; rHkh fd;k tk ldrk gS tc i;kZIr ykHk miyC/k gks A
;g ykHk dk fofu;kstu gksrk gS rFkk vfoHkkT; ykHk dks iznf'kZr djrk
gS A
dqN voLFkkvksa dks NksM+dj gh ykHkka'kksa ds Hkqxrku ds fy, bldk iz;ksx
fd;k tk ldrk gS A
bls fpB~Bs ds nkf;Ro i{k eas lap; ,oa vkf/kD; 'kh"kZd ds
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5.

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Balance Sheet
As at 31st December 2013

Liabilities

Capital
Add-Net Profit
Less-Drawings
Less-Int. ordrawings

O/S Rent
Advance Commimion Recd.
Creditors
Less: 2% Disc.
Accumulated Deprciation
(20,000 + 14700)

Amount

210,000
142360
22000
1100

Amount

Investment
Building

36000
150,000

329260

Machinery
Cash
Prepaid Inswearw Prm
Stock
Debtors
Less: Bad Debts

800

2500
28000
560

Assets

27440
34700

Less: Provo. foudd (5%)

394700

72000
3000
1000
56700
81500
1500
80,000
400

76000
394100

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