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ASSIGNMENT SOLUTIONS GUIDE (2014-2015)

E.C.O.-14
ys[kkfof/II
(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.

'u 1- ,d u, lka>snkj osQ os'k osQ le; lEifk;ksa ,oa nkf;Roksa dk iquewZY;kadu D;ksa fd;k tkrk gS\ dkYifud enksa
dh lgk;rk ls iquewZY;kadu [kkrk cukb,A
mkju;s lk>snkj ds izos'k ij QeZ dh lEif;ksa ,oa nkf;Roksa dk iquewZY;kadu fd;k tkrk gS] D;ksafd u;k lk>snkj izos'k dh frfFk ls iwoZ
dh lEif;ksa ,oa nkf;Roksa ds ewY; esa ifjorZu ds dkj.k gkfu ds fy, u rks mjnk;h gksrk gS vkSj u gh muesa mRi ykHkksa esa Hkkxhnkj gks ldrk
gSA iqueZwY;kadu ij lEifk;ksa ,oa nkf;Roksa ds iqLrd ewY;ksa esa ifjorZu djus ds fy, ftl [kkrs ds ek;e ls lek;kstu
fd;k tkrk gS] mls iqueZwY;kadu [kkrk (Revaluation Account) vFkok ykHk&gkfu lek;kstu [kkrk (Profit & Loss
Adjustment Account) dgrs gSaA lEif;ksa ds ewY; c<+us o nkf;Roksa ds ewY; ?kVus ij ykHk gksrk gS vkSj lEif;ksa ds ewY; ?kVus o nkf;Roksa
ds ewY; c<+us ij gkfu gksrh gSA ykHk gksus ij iquewZY;kadu [kkrk sfMV fd;k tkrk gS tcfd gkfu gksus ij bls MsfcV fd;k tkrk gSA bl [kkrs
ij gksus okys dqy ykHk ;fn sfMV 'ks"k gS ;k dqy gkfu ;fn MsfcV 'ks"k gS dks iqjkus vuqikr esa ckVdj muds iwth [kkrksa dks e'k% sfMV
o MsfcV dj fn;k tkrk gSA bl lEcU/k esa fuEu izdkj dh izfof"V;k dh tkrh gSa %

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1. lEif ds ewY; esa o`f) gksus ij

2. lEif ds ewY; esa deh gksus ij

3. nkf;Roksa ds ewY; esa o`f) gksus ij

4. nkf;Roksa ds ewY; esa deh gksus ij

Particular (Asset) A/c

To Revaluation A/c

...Dr.

(Being increase in the book value of ....)

Revaluation A/c
...Dr.
To (Particular) Asset A/c
(Being increase in the book value of ....)
Revaluation A/c
...Dr.
To (Particular) Liability A/c
(Being increase in the book value of ....)
(Particular) Liability A/c
...Dr.

To Revaluation A/c
(Being decrease in the book value of ....)
5. d`f=e lEif (Fictitious Asset) Revaluation A/c
...Dr.
dks lekIr djus ij
To (Particular) Asset A/c
(Being asset written off)

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o`f) dh jkf'k ls

deh dh jkf'k ls

o`f) dh jkf'k ls

deh dh jkf'k ls

lEif dh jkf'k ls

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6. iquewZY;kadu [kkrs ls ykHk gksus ij Revaluation A/c

...Dr.
To Old Partners' Capital A/cs
(Being profit credited to old partners in
old profit-sharing ratio)

ykHk dh jkf'k ls iqjkus

vuqikr esa

7. iquewZY;kadu [kkrs ls gkfu gksus ij Old Partners' Capital A/cs

...Dr.
To Revaluation A/c
(Being loss debited to old partners in
old profit-sharing ratio)

iqjkus vuqikr esa gkfu dh

jkf'k ls

'u 2- vc fyfeVsM us 10#- okys- 1]00]000 lerk va'kksa osQ fuxZeu gsrq kFkZuk&i=k vkeaf=kr fd,] ftu ij 2 #- kFkZuk
ij] 3 #- vkcaVu ij rFkk 'ks"k Fke ,oa vfUre ;kpuk ij ns; FksA 3]00]000 va'kksa osQ fy, kFkZuki=k kIr gq, rFkk va'kksa
dk vkcaVu vkuqikfrd vk/kj ij fd;k x;kA kFkZuk&i=k ij kIr 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, kFkZuk 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#] fr va'k dh nj ls iw.kZ nk va'k osQ :i esa iqu% fuxZfer
dj fn;k x;kA tuZy esa vko';d fof"V;k dhft,A
mkjLoan 2, 3, 5
Porpeited3000 shares
Recd. App30000

N
Journal Entry

Bank A/c ... Dr

To Share Application A/c (3000002)
(Being Application amount recdo)

600000

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Share Application A/c ... Dr

To Share Capital A/c. (1000002)
To Share Allotment A/c. (1000003) Bal.
To Share First External Call A/c.
(Being Application Money Adjusted)

600000

Share Allotment A/c ... Dr (1000003)

To Share Capital A/c.
(Being Allotment Money Due)

300000

Share First External Call A/c ... Dr

To Share Capital (1000005)
(Being Call Money Due)

500000

Bank A/c ... Dr. (970005)

485000
To Share first Extinal Call A/c.
(Being Call Money received from 9 shareholders on 97000 shares)
Share Capital A/c ... Dr. (300010)
30000
To Share first Extinal Call A/c. (30004)
To Share forfeiture A/c.
(Being 300 Shares fortified due to non-payment of first extinal call)
Bank A/c ... Dr.
Share forfeiture A/c ... Dr.
To Share Capital A/c
(Being forfeited shares are reissued at 8/-)

24000
6000

Share forfeiture A/c ... Dr.

To Capital Reserves
(Being Balance amt of forfeiture is transfer to capital reserves)

12000

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600000

200000
300000
100000

300000

500000

485000

12000
18000

30,000

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12000

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'u 3- pkS/jh gjiky flag us ,LdksV~lZ fyfeVsM ls fdjk;k d; i}fr ij ,d VSDVj [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 kl ?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 VSDVj okil ys fy;kA pkS/jh gjiky flag dh iqLrdksa
esa vko';d [kkrs cukb,A
mkj
Accountancy-II
In the books of Choudhary Harpal Singh
Tractor A/c.
Particulars
To Ascent Ltd.

Amt
22000

Particulars

Amt

By Depreciation A/c.
By Balance C/d.

2200
19800

22000
To Balance b/d

22000

19800

By Depreciation A/c.
By Balance C/d.

19800

To Balance b/d
To PEL A/c. (Profit)

17820
3762

By Depreciation A/c.
By Ascort Ltd. A/c.

21582

1980
17820
19800
1782
19800
21582

Escorts Ltd. A/c.

Ist Year

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Particulars

Amt

To Bank A/c.
To Bank A/c.
To Bal C/d.

2000
6600
15000

Particulars

Amt

By Tractor A/c.
By Interest A/c. (8%)

22000
1600

23600

IInd Year

To Bank
To Balance c/d

6200
10,000

By Balance b/d.
By Interest A/c. (8%)

16200

IIIrd Year

To Tractor A/c

19800

By Balance b/d.
By Interest A/c. (8%)
By Bank A/c.

19800

23600
15000
1200
16200
10,000
800
9000
19800

'u 4- fuEufyf[kr ij fVIi.kh fyf[k,%

(d) ekxZ esa eky

mkj[k ekxZLFk eky (Goods in transit) dHkh&dHkh vfUre [kkrs cukus dh frfFk ls dqN fnu iwoZ iz/kku dk;kZy; viuh 'kk[kk dks
eky Hkstrk gS] ijUrq og 'kk[kk dks fglkch vof/k ds vUr rd ugh feyrk A blh izdkj] 'kk[kk }kjk Hkstk ;k okil fd;k x;k eky Hkh iz/kku dk;kZy;
dks dHkh&dHkh vfUre frfFk rd ugha feyrk vFkkZr~eky ekxZ esa gh jgrk gS A ,sls eky dks ^ekxZLFk eky* (Goods in transit) dgk tkrk gS A
(a) iz/kku dk;kZy; ;s pyk gqvk ekxZLFk eky ;fn iz/kku dk;kZy; }kjk Hkstk x;k eky 'kk[kk dks ugha feyk rks 'kk[kk dh iqLrdksa

esa bl lEcU/k esa dksbZ izfof"V ugha dh tk,xh A 'kk[kk rks rHkh izfof"V djsxh tc mls eky fey tk,xk A ,sls ekxZLFk eky ds lEcU/k esa iz/
kku dk;kZy; dh iqLrdksa esa fuEu izfof"V;ksa dks le>uk pkfg, %

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eky Hkstus dh frfFk ij

iz/kku dk;kZy; us ;g
izfof"V dh gksxh

Bank a/c

fglkch vof/k dh vfUre

Goods in Transit

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...Dr.

To Good Supplied
to Branch A/c
...Dr.

frfFk ij ekxZLFk eky ds

To Branch A/c
lEcU/k esa lek;kstu&izfof"V
mi;qZDr izfof"V djus ls ^ekxZLFk eky [kkrk* iz/kku dk;kZy; ds fy, ,d lEifr [kkrk gks tk,xk vkSj 'kk[kk [kkrs dk 'ks"k de gks tk,xk A
vr% iz/kku dk;kZy; vius fps ds lEif i{k esa vU; lEif;ksa ds lkFk ekxZLFk eky (Goods in transit) dks Hkh fn[kk,xk A lkFk gh] og
'kk[kk [kkrs dk vc de 'ks"k fn[kk,xk A bl izdkj] iz/kku dk;kZy; ds fy, ,d lEif c<+ tk,xh vkSj nwljh de gks tk,xh A iz/kku dk;kZy;
vius O;kikfjd [kkrs ds (Trading A/c) sfMV i{k esa ^ekxZLFk eky* dh jkf'k dks Goods Supplied to Branch esa ls ?kVk nsxk vkSj mlh
jkf'k ls Closing Stock dks c<+k nsxk A
(b) 'kk[kk ls pyk gqvk ekxZLFk eky ;fn 'kk[kk us eky Hkstk ;k okil fd;k Fkk vkSj iz/kku dk;kZy; dks fglkch vof/k ds vUr rd
ugha feyk gS] rks iz/kku dk;kZy; dh iqLrdksa esa bl lEcU/k esa dksbZ izfof"V ugha dh tk;sxh A iz/kku dk;kZy; rks rHkh izfof"V djsxk tc mls
eky fey tk;sxk A ,sls ekxZLFk eky ds lEcU/k esa 'kk[kk dh iqLrdksa esa fuEufyf[kr izfof"V;ksa dks le>uk pkfg,
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

N
fglkch vof/k dh vfUre
frfFk ij ekxZLFk eky+ ds
lEcU/k esa lek;kstu&izfof"V

Goods in Transit ...Dr.

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A/c

To H.O. A/c

mi;qZDr izfof"V djus ls 'kk[kk dh iqLrdksa esa ^ekxZLFk eky* (Goods in transit) ,d lEif cu tk;sxk ftls og fps ds lEif i{k
esa fn[kk;sxh A blds lkFk gh] mldh iqLrdksa esa ^iz/kku dk;kZy; [kkrk* dk sfMV 'ks"k c<+ tk;sxk vFkkZr~mlds nkf;Roksa esa o`f) gks tk;sxh A
'kk[kk ds O;kikfjd [kkrs ds sfMV i{k esa Goods sent or returned to H.O. esa ls ekxZLFk eky dh jkf'k dks ?kVk fn;k tk;sxk vkSj bl
jkf'k ls Closing stock dks c<+k fn;k tk;sxk A
([k) ekxZ esa jksdM+
mkjekxZLFk jksdM+ (Cash in transit) ^ekxZLFk jksdM+* ls vk'k; ml /kujkf'k ls gS tks iz/kku dk;kZy; us Hksth gks] ysfdu fglkch
vof/k dh vfUre frfFk rd 'kk[kk dks u feyh gks ;k 'kk[kk us /kujkf'k Hksth gks vkSj iz/kku dk;kZy; dks u feyh gks A ,slh n'kk esa ^'kk[kk&[kkrk*
(Branch A/c) vkSj ^iz/kku dk;kZy; [kkrk* (Head Office A/c) dk 'ks"k vkil esa ugha feysxk A
(a) iz/kku dk;kZy; ls pyh gqbZ ekxZLFk jksdM+ ;fn iz/kku dk;kZy; us 'kk[kk dks jksdM+ Hksth Fkh vkSj og 'kk[kk dks ugha feyh] rks
'kk[kk dh iqLrdksa esa bl lEcU/k esa dksbZ izfof"V ugha dh tk,xh A 'kk[kk dh iqLrdksa esa izfof"V;ka rHkh dh tk,axh tc mls jksdM+ fey tk,xh
A ,slh ekxZLFk jksdM+ ds lEcU/k esa iz/kku dk;kZy; dh iqLrdksa esa fuEu izfof"V;ksa dks le>uk pkfg, %

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jksdM+ Hkstus dh frfFk ij

iz/kku dk;kZy; us ;g izfof"V
dh gksxh

Branch A/c

fglkch vof/k dh vfUre frfFk

ij ekxZLFk jksdM+ ds lEcU/k esa
lek;kstu&izfof"V

Cash in

...Dr.

To Cash A/c

...Dr.

Transit A/c
To Branch A/c

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mi;qZDr lek;kstu&izfof"V djus ls ^ekxZLFk jksdM+* iz/kku dk;kZy; ds fy, ,d lEifr cu tk,xh vkSj 'kk[kk [kkrs dk 'ks"k de gks tk,xk A
vr% iz/kku dk;kZy; ^ekxZLFk jksdM+* dks vius fps (Balance Sheet) dh lEifr i{k esa fn[kk,xk rFkk 'kk[kk [kkrs dk 'ks"k vc de djds
fn[kk,xk A bl izdkj] iz/kku dk;kZy; ds fy, ,d lEifr c<+ tk,xh vkSj nwljh de gks tk,xh A
(b) 'kk[kk ls pyh gqbZ ekxZLFk jksdM+ ;fn 'kk[kk }kjk Hksth xbZ jksdM+ fglkch o"kZ ds vUr rd iz/kku dk;kZy; dks ugha feyh gS] rks
bl lEcU/k esa iz/kku dk;kZy; dh iqLrdksa esa dksbZ izfof"V ugha dh tk,xh A iz/kku dk;kZy; rks rHkh izfof"V djsxk tc mls jksdM+ fey tk,xh
A ,slh ekxZLFk jksdM+ ds lEcU/k esa 'kk[kk dh iqLrdksa esa fuEufyf[kr izfof"V;ksa dks le>uk pkfg, %
jksdM+ Hkstus dh frfFk ij
'kk[kk us ;g izfof"V dh
gksxh

H.O.

fglkch vof/k dh vfUre

Cash in Transit A/c ...Dr.

frfFk ij ekxZLFk jksdM+ ds

lEcU/k esa lek;kstu&izfof"V

To H.O. A/c

...Dr.

To Cash A/c

mi;ZqDr lek;kstu&izfof"V djus ls ^ekxZLFk jksdM+* iz/kku dk;kZy; ds fy, ,d lEifr cu tk,xh vkSj lkFk gh ^iz/kku dk;kZy; [kkrk*
dh jkf'k c<+us ls nkf;Roksa esa o`f) gks tk,xh A
'u 5- fuf/ okg fooj.k dk D;k vFkZ gS\ ;g cSysal'khV ls fdl dkj fHkUu gSA fofk; cU/ osQ fy, blosQ ego
dk o.kZu dhft,A
mkjdks"k&izokg fooj.k nks frfFk;ksa ij rS;kj fd;s x;s fpksa (Balance Sheet) ds chp dks"kksa dk;Z'khy iwth ds izdkj dh fLFkfr dks
crkrk gS A
jkcVZ ,u- ,UFkksuh ds vuqlkj] dks"k izokg fooj.k mu lzksrkas dk o.kZu djrk gS ftuesa vffjDr dks"k izkIr fd;s x;s Fks vkSj ftuesa
bu dks"kksa dks iz;ksx fd;k x;k A
dks"k&izokg fooj.k ds iz;ksx rFkk ykHk (ego) % dks"k&izokg fooj.k ds fuEu ykHk gaS %
1. fokh; fo'ys"k.k ,oa fu;a=k.k esa lgk;dizcU/k }kjk dks"k izokg fooj.k rS;kj djus dk eq[; ms'; O;olk; dh foh; fLFkfr
dk fo'ys"k.k djuk gS A
2. Hkkoh ekxZn'kZu esa lgk;ddks"k&izokg fooj.k ls izkIr lwpuk, izcU/kdksa dks Hkkoh ;kstuk rS;kj djus esa enn nsrh gSa A
3. rqyukRed v/;;u esa lgk;d;g fooj.k fpk rFkk ykHk&gkfu [kkrs dh rqyuk djus esa Hkh lgk;d gksrk gS A
4. _.k izkIr djus esa lgk;dcSad rFkk vU; _.knkrk fdlh O;kolkf;d laLFkk dks _.k nssrs le; vius ewy/ku rFkk C;kt izkfIr
dh lqj{kk dk vuqeku yxkus ds fy, cgqr&lh lwpuk, ekxrs gSa A ;s lwpuk, izcU/k }kjk dks"k&izokg fooj.k dh lgk;rk ls iw.kZ fo'okl ds
lkFk miyC/k djk;h tk ldrh gS A
5. dks"k ds mfpr iz;ksx esa lgk;dO;kolkf;d f;kvksa ,oa vU; lk/kuksa esa miyC/k dks"kksa ds vuqeku ds vk/kkj ij izcU/kd dks"kksa
ds mfpr mi;ksx dh ;kstuk rS;kj dj ldrs gSa A
6. vU; iz;ksx;g fooj.k O;olk; ds ck i{kksa tSls_.knkrk] cSadlZ vkfn ds fy, egoiw.kZ gS A ;g fooj.k O;olk; dh foh;
uhfr dk ck txr~ds fy, ,d lEizs"k.k dk lk/ku gS A

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