35203

II Semester B.Com. Degree Examination,

September/October 2022
(NEP Scheme - 2021-22 Syllabus)
HINDI LANGUAGE
Paper II -Pratinidhi Kahaniya Aur Sarkari Patra

Y
Time : 2 Hours Max. Marks : 60

AR
I.
(10 x1=10)

BR
1.

3
LI
E
EG
4.

5.
LL

6.
O

7.
C

8.
FG

9.
SA
M

II.
(3 x4 = 12)
G

2.

3.

4.
5.

P.T.O.
35203
(2 x 7 = 14)

3.
4

Y
AR
(1 × 5 5)
1.

BR
2

LI
V.
E
(2 x 7= 14)
EG

1
LL

3
O
C

4
FG

(1 x5 = 5)
SA

2
M

3
G
 Q.P. Code: 35221

Second Semester B.Com. Degree Examination

September/October 2022
(NEP Sylabus)
ADVANCED FINANCIAL ACCOUNTING
Time:2 Hours Max. Marks :60

Answer the following questions. Choosing one full question from each.
1 a) What is AverageClause? (1x2=2)

Y
b) Afire occurred on the premises of a merchant on 15th May, 2021 and a considerable

AR
part of the stock was destroyed. The value of the stock saved was Rs. 8,350.
The books disclosed that on 1st January,2021 the stock was valued at Rs. 66,850,
the purchases to the date of fire amounted to Rs. 1,85,000 and the sales to

BR
Rs. 2,82,500. Goods costing Rs. 500 were taken for personal use and goods sold
for Rs. 2,500 were returned to the merchant. On investigation it is found that during

LI
the past five years the average gross profit on the sales was 20%.
Youare required to prepare statement showing the amount the merchant should
E
claim from the insurance company in respect of stock destroyed by fire.
EG

(1x4=4)
c) From the following particulars, ascertain Gross profit percentage, short sales and
LL

loss of Profit relatingto a claim for loss of profit.

) Accounts are prepared on 31st December, the profit for the year 2000 amounted
O

to Rs. 65,000 after debiting constant expenses totalling Rs. 75,000. Sales for
the year 2000 were Rs.11,20,000.
C

(i) Fire occurred on June 1,2001, and affected sales for four months.
FG

(i) Sales for four months ending Sept. 30, in 2000 and 2001 were Rs. 3,00,000
and Rs.40,000 respectively.
(iv) The policy was for Rs. 2,00,000 and the sale for the year ending on 31, 2001
SA

were Rs. 12,25,000. (1x6=6)

OR
M

d) On 15th August, 2021, the Godown of a Bad Luck Limited company was destroyed
G

by fire. The records of the Company revealed the following particulars.

Rs.
Stock on 1.1.2020 76,500
Stock on 31.12.2020 81,900
Purchases during 2020 3,10,000
Sales during 2020 4,00,000
Purchases from 1st Jan. 2021 to the date of fire 75,000
Sales from 1st Jan. 2021 to the date of fire 1,00,000
Itwas the practice of the company to value stock at 10% less than cost price. Stock
salvaged was Rs. 10,000. The policy was for Rs. 50,000 and subject to average
clause. Calculate the claim for the loss of stock. (1x12=12)
1
 Q.P. Code: 35221

2. a) What is Hire purchase system. (1x2=2)

b) Calculate cash price of a computer from the following:
Rs. 16,000 paid at the time of agreement.
Rs. 15,400 at the end of | Year
Rs. 14,200at the end of ||Year
Rs. 11,000at the end of l| Year
Rate of interest is 10% p.a. (1x4=4)
c) On 1st January, 2019,Surya purchased from Raju a machine on the hire purchase
system for Rs. 5,460 to be paid as follows:

Y
On delivery Rs.1,600, at the end of the first year Rs. 1,520, second year Rs. 1,200,

AR
third year Rs. 700and fourth year Rs.440. Interest is charged on the cash value of
the machine at 10% per annum. Surya writes off depreciation at 10% per annum
on the diminishing balance method. Ascertain the interest for each instalments,

BR
the cash price of the machine and also show Machine account in books of Surya.
(1x6=6)

LI
OR
d) Karthi purchased from Naveen Company three Computers costing Rs. 1,00,000
E
each of Hire Purchase System. Payment was made Rs. 60,000 down and the
EG

remaining in 3 equal annual instalments with interest at 9% per annum. Karthi

writes offdepreciation at 20% per annum on the diminishing balance method.
LL

Prepare necessary ledger accounts in the books of Karthi. (1x12=12)

3 a) What is inter departmental transters? (1x2=2)
O

b) How do youallocate the following expenses?

C

Rent and taxes

Lighting charges
FG

Depreciation
Canteen expenses (1x4=4)
SA

c) From the following information. Prepare Departmental Trading and Profit and Loss
account for the year ended 31-12-2021.
M

Particulars Department-A Department-B Total

G

Rs. Rs. Rs.

Stock (01.01.2021) 40,000 60,000 1,00,000
Purchases 1,20,000 2,30,000 3,50,000
Sales 2,60,000 3,90,000 6,50,000
Wages 20,000 35,000 55,000
Carriage - inwards 2,400 4,600 7,000
Carriage - outwards 1,800 3,400 5,200
Closing stock (31.12.2021) 50,000 80,000 1,30,000
Salaries 15.000
Rent 4,500
Sundry expenses 2,500
2
 Q.P. Code: 35221
Additional information:
a) Outstanding expenses Rs. 200.
b) Staff employed in the ratio of 3:2.
c) Rent and expenses are allocated in the ratio of 2:1.
(1x6=6)
OR
d) Afirm had two departments,cloth and readvmade clothes. The readymade clothes
were made by the firm itself out of cloth supplied by the cloth department at its
usual selling price. From the following figures, prepare Departmental Trading and

Y
Profit and Loss Account for the year ending 31-12-2020.

AR
Particulars Cloth Dept. Readymade clothes
Dept.

BR
Rs. Rs.
Opening stock on 1-1-2020 3,00,000 50,000

LI
Purchases 20,00,000 15,000
Sales 22,00,000 4,50,000
E
Transfer toreadymade Clothes Department 3,00,000
EG

Expenses:
Manufacturing 60,000
LL

Selling 20,000 6,000

Stock on 31-12-2020 2,00,000 60,000
O

The stock in the readymade clothes departmernt may be considered as consisting

C

of 75% cloth and 25% other expenses. The cloth department earned gross profit
at the rate of 15% in 2019. General expenses of the business as a whole came to
FG

Rs. 1,10,000. (1x12-12)

4. a) What are the Techniques for foreign currency translation. (1x2=2)
SA

b) YukthaProducts Ltd. openeda branch at Hassan on 1.1.2020. The branch sells

goods only for cash. From the following particulars, prepare Branch Account and
M

find out the profit or loss at Branch for the period ending 31.12.2020.
G

Rs.
Stock with Branch on 1.1.2020 4,000
Goods sent to Branch 45,000
Cash remittance to branch for:
Salaries 5,000
Office rent 1,200
Office expenses 800 7,000
Cash sales by Branch (remitted to H.O.) 55,000
Goods returned from branch 5,000
Stock on 31.12.2020 5,000
(1x4=4)
3
 Q.P. Code: 35221
c) From following particulars relating to Tumkur Branch for the year ending 31 st March
2020. Prepare Tumkur Branch accounts in the head office books:
Rs.
Stock at Branch on 1st April, 2019 58,900
Branch debtors on 1stApril, 2019 14,700
Petty Cash at Branch on 1st April, 2019 720
Goods sent to Branch during the year 3,29,400
Cash sales during the year 3,15,800
Credits sales during the year 1,40,400
Cash received from debtors 1,37,900

Y
Cash sent to Branch for expenses:

AR
Rent 12,000
Salaries 36,000
Petty cash

BR
7,000
Stock at Branch on 31st March, 2020 55,400
Branch Debtors on 31st March, 2020 17,200

LI
Petty Cash at Branch on 31st March, 2020 730
Goods returned by Branch 1,800
E
(1x6-6)
EG

OR
d) Nikitha traders of Davangere operates a branch at Kadur. Goods are invoiced to
LL

branch at 20% profit on sale. From the following particulars, prepare Kadur Branch
Account:
O

Particulars Rs.
Stock on 1.1.2021
C

15,000
Petty cash on 1.1.2021 300
FG

Debtors on 1.1.2021 8,500

Furniture on 1.1.2021 2,000
Goods sent to Branch 80,000
SA

Discount allowed 250

Petty Expenses 360
M

Goods returned by the branch 1,000

G

Cash Sales 56,000

Total Sales 88,000
Cash from Debtors 28,500
Stock on 31.12.2021 12,000
Salary due on 31.12.2021 400
Bills receivable 31.12.2021 2,000
Payments made by Head Office for:
Rent 2,400
Salary 4,200
Furniture purchased on 1st July 2021 1,600
Sales of furniture on 1st July 2021 (book value Rs. 950) 900
It is required to write off furniture at 10% per annum.
4 (1x12=12)
 Q.P. Code: 35221

5. a) Write the Limitations of Single -Entry System of book keeping. (1x2=2)

b) From the following information ascertain 'credit purchase'.
(Rs.)
Sündry Creditors 1-1-2021 25,000
Sundry Creditors 31-12-2021 21,000
Cash paid to creditors 45,000
Bills payable issued to creditors 5,000
Discount received from creditors 2,000
Purchase returns 300

Y
Bills payable dishonoured 250

AR
(1x4=4)
c) What are differences between Single entry and Double entry system of book

BR
keeping? (1x6=6)
OR

LI
d) The books of Miss Asha on 1-1-2021 disclosed the following:
E
Liabilities Amount Assets Amount
EG

Rs. Rs.

Capital 1,60,000 Furniture 40,000

LL

Sundry creditors 1,50,000 Sundry Debtors 1,80,000

Stock 80,000
O

Cash 10,000
C

3,10,000 3,10,000
During the year 2021 the books were not perfectly kept, however the analysis of
FG

books revealed the following transactions:

Rs.
SA

Receipts from customer 7,00,000

Drawings 1,20,000
M

Payment of salary 60,000

G

Payment of creditors 4,40,000

Payments of rent 30,000
Miscellaneous expenses 8,000
The schedule on 31-12-2021 shows. the debtors total Rs. 1,90,000 and the creditorS
Rs. 1,28,000. No inventory was taken up on 31-12-2021,it was the practice of firm
that gross profit of the firm is 40% of the turnover made during the year.
You are required to prepare the Trading, Profit &Loss Account and balance sheet
as on 31-12-2021 of the firm.
(1x12=12)

5
 Q.P. Code: 35222

Second Semester B.Com. Degree Examination

September/October 2022
(NEP Syllabus)
BUSINESS MATHEMATICs
Time:2 Hours Max. Marks:60

1. Answer the following questions. (2+4+6=12)

Y
a) Give the meaning of prime numbers.

AR
b) Findthe LCM of 16, 24, 48 and 63, 12, 84 and 70.
c) Find the HCF of 144, 180and 1056, 1584, 2178

BR
(OR)

LI
a) Mention any two characteristics of rational numbers.
b) Write any four law's of Indices.
E
EG
c) Find HCF of 806, 663, 337 and 210, 385, 735.
2. Answer the followingquestions. (2+4+6=12)
LL

a) What is Simple Interest?

b) Find the differences between compound interest and simple interest on Rs. 6,000
O

for 5 years at 10% p.a.

C

c) Amerchant borrowed Rs. 62,500 and paid Rs. 67,600 in ful settlement after 2 year
FG

find the rate of interest.

(OR)
SA

a) Give the meaning of deffered annuity.

M

b) Find the present value of an annuity Rs. 400 p.a. for 4 years at 6%.
c) Find the future value of an annuity. Rs. 500 made annuity for 7 years at the rate of
G

14% compounded annually.

3. Answer the following questions. (2+4+6=12)
a) Write a meaning of linear equation.
4x + 5 3 + 2x
b) Solve 6x - 1 3X- 4
c) Solve 6x + 2y = 8xy
3x + 8y = 30xy by elimination method

1
 Q.P. Code: 35222

(OR)
ga) Give the meaning of a defectedquadratic equation.
b) Solve ()) 2x²- 7x +3 = 0
(i) X* + 6x + 8 = 0 by factorisation method
c) x²+x -6=0 solve by formula method.
4. a) Define ldentity matrix. (2+4+6=12)
Find in how many different words with leter of the word 'COMMERCE!.

Y
b)
1 0 01

AR
2 1
0 1 0
c) IfA=-1 0 1 Calculate A? - 5A +9I where I = 0 0 1

BR
1 3 -1J

(OR)

LI
a) What is Permutation? E
b) If A= {1, 2, 3, 4, 5} B = {4, 5, 6, 7} U = {0, 1, 2, 3, 4, 5, 6, 7} then find (i) A - B
EG

(ii) (ANB)'
If U={0, 1, 2, 3, 4, 5, 6, 7, 8, 9} A={2, 5, 6,8, 9} and B=(3, 4, 5, 8, 0} verify that
LL

(AUB)' =A'NB!
Answer the following questions. (6+6=12)
O

5.
Calculate area of rectangle whose lerngth is 1cms and breadth is 20cms.
C

a) )
(i) Find the area of circle whose circumference is 22cms.
FG

b) () Find the total surface area of cylinder. If the diameter is 10 cms and height
SA

is 14.5 cms.

(i) Calculate the area of triangle whose base is 9 cms and corresponding attitude
M

is 3cms.
G

(OR)
a Calculate the breadth &perimeter ofa rectangle whose area 75 sq mts. and length
is 3 mts.

b) () Findthe area of triangle whose sides are 12, 14 and 21 inches.

(ii) The area of square is 169 sq. feet find its perimeter.

2
 Q.P. Code: 35223

Second Semester B.Com. Degree Examination

September/October 2022
(NEP Syllabus)
LAW AND PRACTICE OFBANKING
Time:2 Hours Max. Marks : 60

Answer the following questions,one full question from each.

Y
1. a What do you mean by Bank? (02)

AR
b) Mention 5 features of bank.

BR
(04)

LI
C Explain the 6 functions of banks. (06)
E
OR
EG

d) Define bank. Explain the general relationship between bank and customer. (12)
LL

2. a) What do youmean bypaying banker?

O

(02)
C

b) Mention any 5 precautions to be taken by the paying banker while dealing in cheques.(04)
FG
SA

c) Mention the duties &responsibilities of the collecting banker. (06)

M
G

OR

d) What do you mean by dishonour of cheque? Mention the grounds for dishonour
of cheques. (12)

3. a) Write a note on Joint Account. (02)

b) Mention the steps to open Bank Account. (04)

1
 Q.P. Code: 35223

c) Mention any 6 features of saving bank account. (06)

eeOO aD`OdO 6 Odrorisa ¢.
OR
d) Mention 6 features of Current Account.
(06)
tsDJDotb obojaDTUA 6 dorida 9A.
e) Mention the procedure to open savings bank account. (06)

Y
4. a) Define Negotiable Instruments. (02)

AR
b) Mention the kind of Negotiable Instruments. (04)

BR
c) Explain any 6 characteristics of Negotiable Instruments.

LI
(06)
E
OR
EG

d) What do you mean by Endorsement ? Explain the types of Endorsement. (12)

LL

5. a) Expand NEFT, RTGS, MICR, ECS. (02)

O

NEFT, RTGS, MICR, ECS JOR.

C

b) Write a note on mobile banking. (04)

FG

c) What do you mean by ATM? Explain any 4 advantages &disadvantages of ATM. (06)
SA
M

OR
G

d) What do youmean by Internet Banking ?Explain any 4advantages &disadvarntages

of Internet Banking. (12)