{"id":34897,"date":"2024-02-19T06:56:33","date_gmt":"2024-02-19T01:26:33","guid":{"rendered":"https:\/\/www.aplustopper.com\/?p=34897"},"modified":"2024-02-19T12:22:33","modified_gmt":"2024-02-19T06:52:33","slug":"plus-one-accountancy-previous-year-question-papers-and-answers-2018","status":"publish","type":"post","link":"https:\/\/www.aplustopper.com\/plus-one-accountancy-previous-year-question-papers-and-answers-2018\/","title":{"rendered":"Plus One Accountancy Previous Year Question Paper March 2018"},"content":{"rendered":"<h2>Kerala Plus One Accountancy Previous Year Question Paper March 2018 with Answers<\/h2>\n<table style=\"height: 188px;\" width=\"316\">\n<tbody>\n<tr>\n<td width=\"122\"><strong>Board<\/strong><\/td>\n<td width=\"122\">SCERT<\/td>\n<\/tr>\n<tr>\n<td width=\"122\"><strong>Class<\/strong><\/td>\n<td width=\"122\">Plus One<\/td>\n<\/tr>\n<tr>\n<td width=\"122\"><strong>Subject<\/strong><\/td>\n<td width=\"122\">Accountancy<\/td>\n<\/tr>\n<tr>\n<td width=\"122\"><strong>Category<\/strong><\/td>\n<td width=\"122\"><a href=\"https:\/\/www.aplustopper.com\/plus-one-previous-year-question-papers-and-answers\/\">Plus One Previous Year Question Papers<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #0000ff;\">Time Allowed: 2\u00a0hours<\/span><br \/>\n<span style=\"color: #0000ff;\">Cool off time: 15 Minutes<\/span><br \/>\n<span style=\"color: #0000ff;\">Maximum Marks: 60<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #0000ff;\">General Instructions to Candidates<\/span><\/p>\n<ul>\n<li>There is a &#8216;cool off time of 15 minutes in addition to the writing time of 2 hrs.<\/li>\n<li>You are not allowed to write your answers nor to discuss anything with others during the &#8216;cool off time&#8217;.<\/li>\n<li>Use the &#8216;cool off time&#8217; to get familiar with the questions and to plan your answers.<\/li>\n<li>Read questions carefully before you answering.<\/li>\n<li>All questions are compulsory and the only internal choice is allowed.<\/li>\n<li>When you select a question, all the sub-questions must be answered from the same question itself.<\/li>\n<li>Calculations, figures, and graphs should be shown in the answer sheet itself.<\/li>\n<li>Malayalam version of the questions is also provided.<\/li>\n<li>Give equations wherever necessary.<\/li>\n<li>Electronic devices except non-programmable calculators are not allowed in the Examination Hall.<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\">Answer all questions from question numbers 1 to 9. Each carry one score. (9 \u00d7 1 = 9)<\/span><\/p>\n<p>Question 1.<br \/>\nNotebooks purchased by a stationery shop comes under &#8230;&#8230;&#8230;&#8230;.<br \/>\na) Assets<br \/>\nb) Income<br \/>\nc) Purchases<br \/>\nd) Liabilities<br \/>\nAnswer:<br \/>\nc) Purchases<\/p>\n<p>Question 2.<br \/>\nFill in the blank.<br \/>\n&#8230;&#8230;&#8230;. A\/c Dr.<br \/>\nTo Thomas &amp; Co. A\/c<br \/>\n(Purchased Machinery from Thomas &amp; Co.)<br \/>\na) Purchase<br \/>\nb) Cash<br \/>\nc) Machinery<br \/>\nd) Goods<br \/>\nAnswer:<br \/>\nc) Machinery<\/p>\n<p>Question 3.<br \/>\nRamesh, a dealer of Television, sold an old furniture to Rafeeque for \u20b9 3,000 on credit. Identify the day book to record this transaction.<br \/>\na) Purcahse day book<br \/>\nb) Journal proper<br \/>\nc) Sales day book<br \/>\nd) Cash book<br \/>\nAnswer:<br \/>\nb) Journal proper<\/p>\n<p>Question 4.<br \/>\nBank Reconciliation Statement is prepared by &#8230;&#8230;&#8230;&#8230;.<br \/>\na) Bank<br \/>\nb) Depositor<br \/>\nc) Creditor<br \/>\nd) Debtor<br \/>\nAnswer:<br \/>\nb) Depositor<\/p>\n<p>Question 5.<br \/>\nRent paid \u20b9 4,500 was entered in cash book as \u20b9 5,400. This is an error of &#8230;&#8230;&#8230;&#8230;<br \/>\na) Principle<br \/>\nb) Omission<br \/>\nc) Compensating error<br \/>\nd) Commissioin<br \/>\nAnswer:<br \/>\nd) Commissioin<\/p>\n<p>Question 6.<br \/>\n&#8230;&#8230;&#8230;.. reserve is not shown in the Balance Sheet.<br \/>\na) Secret<br \/>\nb) General<br \/>\nc) Revenue<br \/>\nd) Capital<br \/>\nAnswer:<br \/>\na) Secret<\/p>\n<p>Question 7.<br \/>\nJames sold goods for \u20b9 10,000 to Rajeev and a promissory note was prepared for a period of 2 months and endorsed to Raheem. Who is the drawer of the promissory note?<br \/>\na) James<br \/>\nb) Rajeev<br \/>\nc) Raheem<br \/>\nd) None of these<br \/>\nAnswer:<br \/>\nb) Rajeev<\/p>\n<p>Question 8.<br \/>\n&#8230;&#8230;&#8230;.. account is prepared by a trader, who does not maintain the double entry system of accounting to find out the value of credit purchase.<br \/>\na) Total creditors<br \/>\nb) Total debtors<br \/>\nc) Bills receivable<br \/>\nd) Bills payable<br \/>\nAnswer:<br \/>\na) Total creditors<\/p>\n<p>Question 9.<br \/>\nFind the odd one out.<br \/>\na) Keyboard<br \/>\nb) Mouse<br \/>\nc) MICR<br \/>\nd) Printer<br \/>\nAnswer:<br \/>\nd) Printer<\/p>\n<p><span style=\"color: #0000ff;\">Answer any five from question numbers 10 to 15. Each carries two scores. (5 \u00d7 2 = 10)<\/span><\/p>\n<p>Question 10.<br \/>\nIdentify the accounting principles related to the following:<br \/>\na) Purchased 10 Kg of raw materials for \u20b9 5,000 was entered in the books of account as \u20b9 5,000.<br \/>\nb) Assets of business are always equal to the claims of owners and outsiders.<br \/>\nAnswer:<br \/>\na) Money measurement concept<br \/>\nb) Dual aspect concept \/ Duality principle<\/p>\n<p>Question 11.<br \/>\nRectify the following errors.<br \/>\na) Sold goods for \u20b9 7,000 to Sangi &amp; Co., entered in Purchase day book.<br \/>\nb) Rent paid \u20b9 4,000 debited to Landlord account.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139699\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-1.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 1\" width=\"359\" height=\"276\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-1.png 359w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-1-300x231.png 300w\" sizes=\"(max-width: 359px) 100vw, 359px\" \/><\/p>\n<p>Question 12.<br \/>\nInsurance premium of 6,000 was paid fora period of one year on 1<sup>st<\/sup> April 2015. How the transaction will be treated while preparing financial statements for the year ending 31<sup>st<\/sup> December 2015?<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139700\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-2.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 2\" width=\"369\" height=\"288\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-2.png 369w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-2-300x234.png 300w\" sizes=\"(max-width: 369px) 100vw, 369px\" \/><\/p>\n<p>Question 13.<br \/>\nWrite any two features of using computers in accounting.<br \/>\nAnswer:<br \/>\na) Speed and accuracy<br \/>\nb) Storage of data and retrival of information<br \/>\nc) Automated document production<br \/>\nd) Real time user interface<\/p>\n<p>Question 14.<br \/>\nMatch the column A with column B.<\/p>\n<table style=\"height: 160px;\" border=\"2\" width=\"382\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"308\">A<\/td>\n<td style=\"text-align: center;\" width=\"308\">B<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Data Processing<\/td>\n<td width=\"308\">Data Storage System<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Front end interface<\/td>\n<td width=\"308\">Convert data into information<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Reporting system<\/td>\n<td width=\"308\">Link between user and software<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Back end database<\/td>\n<td width=\"308\">Final output<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Answer:<br \/>\na) Data processing &#8211; Convert data into information<br \/>\nb) Frond end interface &#8211; Link between user and software<br \/>\nc) Reporting system &#8211; Final output<br \/>\nd) Backend database &#8211; Data storage system<\/p>\n<p>Question 15.<br \/>\nWrite the name of any two attributes of the entity employee in an organization.<br \/>\nAnswer:<\/p>\n<table style=\"height: 136px;\" border=\"2\" width=\"374\">\n<tbody>\n<tr>\n<td width=\"75\">Entity type<\/td>\n<td width=\"214\">Attribute<\/td>\n<\/tr>\n<tr>\n<td width=\"75\">Employee<\/td>\n<td width=\"214\">Employee ID, Employee name Employee age, Employee Dept. etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #0000ff;\">Answer any three from question numbers 16 to 19. Each carries three scores. (3 \u00d7 3 = 9)<\/span><\/p>\n<p>Question 16.<br \/>\nIn a business organization, goods are known in different names. Write the names used for the goods in the following cases.<br \/>\na) Goods remaining unused at the end of the year.<br \/>\nb) Goods returned the buyer due to breakage in transit.<br \/>\nc) Goods sold for cash and credit.<br \/>\nAnswer:<br \/>\na) Closing stock<br \/>\nb) Sales return or return inwards<br \/>\nc) Sales<\/p>\n<p>Question 17.<br \/>\nRoyal furniture received an order for making a dining table on 10<sup>th<\/sup> May 2017 and they complete the work on 15<sup>th<\/sup> July 2017. The dining table was delivered to the customer on 20<sup>th<\/sup> July 2017 and received the payment on 25<sup>th<\/sup> July 2017. On which date this transaction will be recorded in the books of the Royal Furniture? Why?<br \/>\nAnswer:<br \/>\na) 20<sup>th<\/sup> July 2017<br \/>\nb) According Revenue Recognition principle, revenue is recognised on 20<sup>th<\/sup> July 2017 that is when the tittle of goods passes from the seller to the buyer.<\/p>\n<p>Question 18.<br \/>\nA Trial Balance is given below. Rewrite it, if there is any mistake.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139701\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-3.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 3\" width=\"372\" height=\"373\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-3.png 372w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-3-150x150.png 150w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-3-300x300.png 300w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-3-100x100.png 100w\" sizes=\"(max-width: 372px) 100vw, 372px\" \/><br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139702\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-4.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 4\" width=\"369\" height=\"288\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-4.png 369w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-4-300x234.png 300w\" sizes=\"(max-width: 369px) 100vw, 369px\" \/><\/p>\n<p>Question 19.<br \/>\nWrite a short note on key attribute with an example.<br \/>\nAnswer:<br \/>\nAn attribute which contains unique value for identifying the entity is called identifer or key attribute. eg.<\/p>\n<ul>\n<li>\u2018Roll No.\u2019 as a key attribute of entity type \u2018student\u2019 has unique value through which a student can be identified.<\/li>\n<li>Employee ID (entity type \u2018Employee\u2019)<\/li>\n<li>Code (entity type Account)<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\">Answer any two from question numbers 20 to 22. Each carries four scores. (2 \u00d7 4 = 8)<\/span><\/p>\n<p>Question 20.<br \/>\nPrepare Minerva Traders A\/c from the following information for the month of December 2017.<br \/>\nDecember 2017<br \/>\nDec 1 Purchased goods from Minerva Traders \u20b9 50,000<br \/>\nDec 5 Paid \u20b9 40,000 to Minerva Traders.<br \/>\nDec 10 Sold goods to Minerva Traders \u20b9 70,000<br \/>\nDec 15 Purchased Furniture from Minerva Traders \u20b9 26,000<br \/>\nDec 20 Purchased Machinery from Minerva Traders \u20b9 75,000<br \/>\nDec 25 Paid \u20b9 1,00,000 to Minerva Traders.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139703\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-5.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 5\" width=\"465\" height=\"240\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-5.png 465w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-5-300x155.png 300w\" sizes=\"(max-width: 465px) 100vw, 465px\" \/><\/p>\n<p>Question 21.<br \/>\nCompute the cost of goods sold and gross profit with the help of the following information.<\/p>\n<table style=\"height: 452px;\" border=\"2\" width=\"348\">\n<tbody>\n<tr>\n<td width=\"219\">Purchases<\/td>\n<td width=\"72\">\u20b9 3,00,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Sales<\/td>\n<td width=\"72\">\u20b9 4,00,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Purchase return<\/td>\n<td width=\"72\">\u20b9 2,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Sales return<\/td>\n<td width=\"72\">\u20b9 3,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Wages<\/td>\n<td width=\"72\">\u20b9 50,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Carriage inwards<\/td>\n<td width=\"72\">\u20b9 10,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Salaries<\/td>\n<td width=\"72\">\u20b9 25,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Stock on 01.01.2017<\/td>\n<td width=\"72\">\u20b9 60,000<\/td>\n<\/tr>\n<tr>\n<td width=\"219\">Stock on 31.12.2017<\/td>\n<td width=\"72\">\u20b9 80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Answer:<br \/>\nCost of good sold = opening stock + Net purchase + Direct exp &#8211; closing stock<br \/>\nNet purchase = 3,00,000 &#8211; 2,000 (return) = 2,98,000<br \/>\nDirect expenses = 50,000 (wages + 10,000 (carriage inward)) = 60,000<br \/>\nCost of goods sold = 60,000 + 2,98,000 + 60,000 &#8211; 80,000 = 3,38,000<br \/>\nGross profit = Net sales &#8211; cost of good sold<br \/>\nNet sales = 4,00,000 &#8211; 3,000 ( return) = 3,97,000<br \/>\nGross profit = 3,97,000 &#8211; 3,38,000 = 59.000<br \/>\nOR<br \/>\n(Gross profit can be calculated by preparing trading A\/c)<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139704\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-6.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 6\" width=\"464\" height=\"274\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-6.png 464w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-6-300x177.png 300w\" sizes=\"(max-width: 464px) 100vw, 464px\" \/><\/p>\n<p>Question 22.<br \/>\nFrom the following particulars, find out total purchases:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td width=\"197\">Creditors on 1<sup>st<\/sup> April 2016<\/td>\n<td width=\"92\">\u20b9 60,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Creditors on 31<sup>st<\/sup> March 2017<\/td>\n<td width=\"92\">\u20b9 40,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Cash paid to creditors<\/td>\n<td width=\"92\">\u20b9 50,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Return outwards<\/td>\n<td width=\"92\">\u20b9 5,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Bills payable accepted<\/td>\n<td width=\"92\">\u20b9 16,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Discount received<\/td>\n<td width=\"92\">\u20b9 4,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Bills payable dishonored<\/td>\n<td width=\"92\">\u20b9 2,000<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">Cash purchase<\/td>\n<td width=\"92\">\u20b9 47,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Answer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139705\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-7.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 7\" width=\"391\" height=\"252\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-7.png 391w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-7-300x193.png 300w\" sizes=\"(max-width: 391px) 100vw, 391px\" \/><br \/>\nTotal purchase = Cash purchase + credit purchase<br \/>\n= 47,000 + 53,000<br \/>\nTotal purchase = 1,00,000<\/p>\n<p><span style=\"color: #0000ff;\">Answer question numbers 23 to 24. Each carries fivescores. (2 \u00d7 5 = 10)<\/span><\/p>\n<p>Question 23.<br \/>\nPrepare a Bank Reconciliation Statement as on 31<sup>st<\/sup> December 2017.<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td width=\"308\">Balance as per cash book<\/td>\n<td width=\"77\">\u20b9 20,000<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Cheques deposited and cleared but omitted to record in cash book<\/td>\n<td width=\"77\">\u20b9 4,000<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Cheques issued but not presented for payment<\/td>\n<td width=\"77\">\u20b9 6,000<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Bank charges debited in Passbook<\/td>\n<td width=\"77\">\u20b9 800<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Cheques deposited but not collected<\/td>\n<td width=\"77\">\u20b9 7,000<\/td>\n<\/tr>\n<tr>\n<td width=\"308\">Interest credited in Passbook<\/td>\n<td width=\"77\">\u20b9 500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Answer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139707\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-8.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 8\" width=\"381\" height=\"357\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-8.png 381w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-8-300x281.png 300w\" sizes=\"(max-width: 381px) 100vw, 381px\" \/><\/p>\n<p>Question 24.<br \/>\nOn 4<sup>th<\/sup> May 2014 Rajan sold goods to Kabheer for \u20b9 25,000. Kabheer paid \u20b9 5,000 immediately in cash and accepted a bill drawn by Rajan for the balance amount for a period of 2 months. On maturity date Kabheer requested Rajan to cancel the old bill and to draw a new bill upon him for a period of 3 months. He also agreed to pay interest at 6% p.a. in cash. Rajan agreed and cancelled the old bill and drew a new bill. The new bill was accepted and met by Kabheer on due date. Pass the journal entries in the books of Rajan.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139708\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-9.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 9\" width=\"381\" height=\"138\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-9.png 381w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-9-300x109.png 300w\" sizes=\"(max-width: 381px) 100vw, 381px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139709\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-10.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 10\" width=\"382\" height=\"592\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-10.png 382w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-10-194x300.png 194w\" sizes=\"(max-width: 382px) 100vw, 382px\" \/><\/p>\n<p><span style=\"color: #0000ff;\">Answer any one from question numbers 25 and 26. A question carries six scores. (1 \u00d7 6 = 6)<\/span><\/p>\n<p>Question 25.<br \/>\nPrepare a double column cash book from the following transactions for the month of January 2018.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139710\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-11.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 11\" width=\"363\" height=\"335\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-11.png 363w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-11-300x277.png 300w\" sizes=\"(max-width: 363px) 100vw, 363px\" \/><br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139711\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-12.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 12\" width=\"477\" height=\"356\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-12.png 477w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-12-300x224.png 300w\" sizes=\"(max-width: 477px) 100vw, 477px\" \/><\/p>\n<p>Question 26.<br \/>\nOn 1 July 2014 M\/s Golden Stores purchased a second hand plant for \u20b9 85.000, spent \u20b9 10.000 for its overhauling and \u20b9 5000 for installation. Another plant was purchased on 1<sup>st<\/sup> January 2016 for \u20b9 50,000. It was decided to charge depreciation at 10% on original cost. On July 1<sup>st<\/sup> 2016 the plant purchased on 1<sup>st<\/sup> July 2014 were sold for \u20b9 75,000. Prepare a plant account upto 31<sup>st<\/sup> December 2017.<br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139712\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-13.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 13\" width=\"464\" height=\"196\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-13.png 464w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-13-300x127.png 300w\" sizes=\"(max-width: 464px) 100vw, 464px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139713\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-14.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 14\" width=\"467\" height=\"346\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-14.png 467w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-14-300x222.png 300w\" sizes=\"(max-width: 467px) 100vw, 467px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139714\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-15.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 15\" width=\"363\" height=\"214\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-15.png 363w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-15-300x177.png 300w\" sizes=\"(max-width: 363px) 100vw, 363px\" \/><\/p>\n<p><span style=\"color: #0000ff;\">Answer question number 27, which carries eight scores. (1 \u00d7 8 = 8)<\/span><\/p>\n<p>Question 27.<br \/>\nThe following is the Trial Balance extracted from the books of Arya Traders for the year ended 31<sup>st<\/sup> March 2017.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139715\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-16.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 16\" width=\"371\" height=\"504\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-16.png 371w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-16-221x300.png 221w\" sizes=\"(max-width: 371px) 100vw, 371px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139716\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-17.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 17\" width=\"371\" height=\"294\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-17.png 371w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-17-300x238.png 300w\" sizes=\"(max-width: 371px) 100vw, 371px\" \/><br \/>\nAnswer:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139717\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-18.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 18\" width=\"400\" height=\"603\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-18.png 400w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-18-199x300.png 199w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-139718\" src=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-19.png\" alt=\"Plus One Accountancy Previous Year Question Paper March 2018, 19\" width=\"390\" height=\"412\" srcset=\"https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-19.png 390w, https:\/\/www.aplustopper.com\/wp-content\/uploads\/2018\/12\/Plus-One-Accountancy-Previous-Year-Question-Paper-March-2018-19-284x300.png 284w\" sizes=\"(max-width: 390px) 100vw, 390px\" \/><\/p>\n<h4><a href=\"https:\/\/www.aplustopper.com\/plus-one-accountancy-previous-year-question-papers-and-answers\/\">Plus One Accountancy Previous Year Question Papers and Answers<\/a><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Kerala Plus One Accountancy Previous Year Question Paper March 2018 with Answers Board SCERT Class Plus One Subject Accountancy Category Plus One Previous Year Question Papers Time Allowed: 2\u00a0hours Cool off time: 15 Minutes Maximum Marks: 60 General Instructions to Candidates There is a &#8216;cool off time of 15 minutes in addition to the writing [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[42728],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.8 (Yoast SEO v17.8) - 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