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www.ignou-ac.in www.ignou-ac.in www.ignou-ac.in ASSIGNMENT SOLUTIONS GUIDE (2014-2015) E.C.O.-14 ys[kkfof/µII (Accountancy-II) Disclaimer/Special Note: These are just the
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ASSIGNMENT SOLUTIONS GUIDE (2014-2015)
E.C.O.-14
ys[kkfof/µII
(Accountancy-II)
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.
ç'u 1- ,d u, lka>snkj osQ ços'k osQ le; lEifÙk;ksa ,oa nkf;Roksa dk iquewZY;kadu D;ksa fd;k tkrk gS\ dkYifud enksa
dh lgk;rk ls iquewZY;kadu [kkrk cukb,A
mÙkjµ
iqueZwY;kadu ij lEifÙk;ksa ,oa nkf;Roksa ds iqLrd ewY;ksa esa ifjorZu djus ds fy, ftl [kkrs ds ekè;e ls lek;kstu
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fd;k tkrk gS] mls iqueZwY;kadu [kkrk (Revaluation Account) vFkok ykHk&gkfu lek;kstu [kkrk (Profit & Loss
N
Adjustment Account) dgrs gSaA
1.
Particular (Asset) A/c
...
Dr.
To Revaluation A/c
(Being increase in the book value of
....
)
2.
Revaluation A/c
...
Dr.
To (Particular) Asset A/c
(Being increase in the book value of
)
3.
Revaluation A/c
To (Particular) Liability A/c
Dr.
(Being increase in the book value of
)
4.
(Particular) Liability A/c ...
To Revaluation A/c
Dr.
(Being decrease in the book value of
....
)
5.
(Fictitious Asset) Revaluation A/c
...
Dr.
To (Particular) Asset A/c
(Being asset written off)
2
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www.ignou-ac.in www.ignou-ac.in www.ignou-ac.in 6. Revaluation A/c Dr. (Being profit credited to old partners in old profit-sharing
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6.
Revaluation A/c
Dr.
(Being profit credited to old partners in
old profit-sharing ratio)
7.
Old Partners' Capital A/cs
To Revaluation A/c
Dr.
(Being loss debited to old partners in
old profit-sharing ratio)
ç'u 2- vc fyfeVsM us 10#- okys- 1]00]000 lerk va'kksa osQ fuxZeu gsrq çkFkZuk&i=k vkeaf=kr fd,] ftu ij 2 #- çkFkZuk
ij] 3 #- vkcaVu ij rFkk 'ks"k çFke ,oa vfUre ;kpuk ij ns; FksA 3]00]000 va'kksa osQ fy, çkFkZukµi=k çkIr gq, rFkk va'kksa
dk vkcaVu vkuqikfrd vk/kj ij fd;k x;kA çkFkZuk&i=k ij çkIr vf/d jkf'k dk lek;kstu osQoy vkcaVu ij fd;k tkuk
gSA ,e] ,d va'k/kjh] ftlus 3]000 va'kksa osQ fy, çkFkZuk dh FkhA ;kpuk ij ns; /ujkf'k dk Hkqxrku djus esa vleFkZ jgkA
iQyLo:i mlosQ va'kksa dks tCr dj fy;k x;kA bu va'kksa dks 8#] çfr va'k dh nj ls iw.kZ nÙk va'k osQ :i esa iqu% fuxZfer
dj fn;k x;kA tuZy esa vko';d çfof"V;k¡ dhft,A
mÙkjµLoan– 2, 3, 5
N Porpeited–3000 shares
Recd. App–30000
Journal Entry
Bank A/c
...
Dr
600000
To Share Application A/c (300000×2)
600000
(Being Application amount recdo)
Share Application A/c
...
Dr
600000
To Share Capital A/c. (100000×2)
200000
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To Share Allotment A/c. (100000×3) Bal.
300000
To Share First External Call A/c.
100000
(Being Application Money Adjusted)
Share Allotment A/c
...
Dr (100000×3)
300000
To Share Capital A/c.
300000
(Being Allotment Money Due)
Share First External Call A/c
...
Dr
500000
To Share Capital (100000×5)
500000
(Being Call Money Due)
Bank A/c
Dr. (97000×5)
485000
485000
Share Capital A/c
Dr. (3000×10)
30000
12000
18000
Bank A/c
Dr.
24000
Dr.
6000
30,000
Share forfeiture A/c
Dr.
12000
12000
3
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www.ignou-ac.in www.ignou-ac.in www.ignou-ac.in ç'u 3- pkS/jh gjiky flag us ,LdksV~lZ fyfeVsM ls fdjk;k d; i}fr ij
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ç'u 3- pkS/jh gjiky flag us ,LdksV~lZ fyfeVsM ls fdjk;k d; i}fr ij ,d VªSDVj [kjhnk ftldk udn ewY; 22]000
#] FkkA 2]000 #- rqjUr vkSj 'ks"k 5]000 #- dh pkj okf"kZd fd'rksa esa 8» okf"kZd C;kt tksM+dj fn, tkus FksA ãkl ?kVrs gq,
'ks"k ij 10» okf"kZd nj ls yxkuk gSA pkS/jh gjiky flag us nks fd'rksa dk Hkqxrku fd;k ijUrq rhljh fd'r dk Hkqxrku djusa
esa vleFkZ jgkA ,LdksV~lZ fyfeVsM us mls 9]000 #- udn okil djosQ VªSDVj okil ys fy;kA pkS/jh gjiky flag dh iqLrdksa
esa vko';d [kkrs cukb,A
mÙkjµ
Accountancy-II
In the books of Choudhary Harpal Singh
Tractor A/c.
Particulars
Amt
Particulars
Amt
To Ascent Ltd.
22000
By
Depreciation A/c.
2200
By Balance C/d.
19800
22000
22000
To Balance b/d
19800
By
Depreciation A/c.
1980
By Balance C/d.
17820
N 19800
19800
To Balance b/d
17820
By Depreciation A/c.
1782
To
PEL A/c. (Profit)
3762 By Ascort Ltd. A/c.
19800
21582
21582
Escorts Ltd. A/c.
Particulars
Amt
Particulars
Amt
Ist Year
To Bank A/c.
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2000
By Tractor A/c.
22000
To Bank A/c.
6600
By Interest A/c. (8%)
1600
To Bal C/d.
15000
23600
23600
IInd Year
To
Bank
6200 By Balance b/d.
15000
To Balance c/d
10,000
By Interest A/c. (8%)
1200
16200
16200
IIIrd Year
To
Tractor A/c
19800
By Balance b/d.
10,000
By Interest A/c. (8%)
800
By Bank A/c.
9000
19800
19800
ç'u 4- fuEufyf[kr ij fVIi.kh fyf[k,%
(d) ekxZ esa eky
mÙkjµ¼[k½ ekxZLFk eky (Goods in transit) —
(Goods in transit)
(a) iz/kku dk;kZy; ;s pyk gqvk ekxZLFk eky µ
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www.ignou-ac.in www.ignou-ac.in www.ignou-ac.in eky Hkstus dh frfFk ij iz/kku dk;kZy; us ;g izfof"V dh gksxh Bank
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eky Hkstus dh frfFk ij
iz/kku dk;kZy; us ;g
izfof"V dh gksxh
Bank a/c
To Good Supplied
to Branch A/c
Dr.
fglkch vof/k dh vfUre
Dr.
frfFk ij ekxZLFk eky ds
lEcU/k esa lek;kstu&izfof"V
Goods in Transit
To Branch A/c
(Goods in transit)
(Trading A/c) ‘Goods Supplied to Branch’
‘Closing Stock’
(b) 'kk[kk ls pyk gqvk ekxZLFk eky µ
N
eky Hkstus dh frfFk ij
H.O. a/c
...
Dr.
'kk[kk us ;g izfof"V
To Good sent
dh gksxh
to H.O. a/c
fglkch vof/k dh vfUre
Goods in Transit ...
Dr.
frfFk ij ekxZLFk eky+ ds
A/c
lEcU/k esa lek;kstu&izfof"V
To H.O. A/c
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(Goods in transit)
‘Goods sent or returned to H.O.’
‘Closing stock’
([k) ekxZ esa jksdM+
mÙkjµekxZLFk jksdM+ (Cash in transit) —
(Branch A/c) (Head Office A/c)
(a) iz/kku dk;kZy; ls pyh gqbZ ekxZLFk jksdM+ µ
jksdM+ Hkstus dh frfFk ij
iz/kku dk;kZy; us ;g izfof"V
dh gksxh
Branch A/c
To Cash A/c
...
Dr.
fglkch vof/k dh vfUre frfFk
ij ekxZLFk jksdM+ ds lEcU/k esa
lek;kstu&izfof"V
Cash in
Transit A/c
To Branch A/c
...
Dr.
5
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www.ignou-ac.in www.ignou-ac.in www.ignou-ac.in (Balance Sheet) (b) 'kk[kk ls pyh gqbZ ekxZLFk jksdM+ µ jksdM+ Hkstus dh
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(Balance Sheet)
(b) 'kk[kk ls pyh gqbZ ekxZLFk jksdM+ µ
jksdM+ Hkstus dh frfFk ij
Dr.
'kk[kk us ;g izfof"V dh
H.O.
To Cash A/c
gksxh
fglkch vof/k dh vfUre
Cash in Transit A/c
To H.O. A/c
Dr.
frfFk ij ekxZLFk jksdM+ ds
lEcU/k esa lek;kstu&izfof"V
N
ç'u 5- fuf/ çokg fooj.k dk D;k vFkZ gS\ ;g cSysal'khV ls fdl çdkj fHkUu gSA fofÙk; çcU/ osQ fy, blosQ egÙo
dk o.kZu dhft,A
mÙkjµ (Balance Sheet)
jkcVZ ,u- ,UFkksuh
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dks"k&izokg fooj.k ds iz;ksx rFkk ykHk (egÙo) %
1.
foÙkh; fo'ys"k.k ,oa fu;a=k.k esa lgk;dµ
2.
Hkkoh ekxZn'kZu esa lgk;dµ
3.
rqyukRed v/;;u esa lgk;dµ
4.
_.
k
izkIr djus esa lgk;dµ
5.
dks"k ds mfpr iz;ksx esa lgk;dµ
6.
vU; iz;ksxµ Ù
■ ■
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