Your Ad Here

Saturday, January 9, 2010

BSNL Junior Accounts Officers 2009 Sample Question Paper


http://upscportal.com/civilservices/images/bsnl.jpg

BSNL Junior Accounts Officers 2009 Sample Question Paper

1. What is Double Entry Book Keeping System?
2. What is the purpose of preparation of Final Accounts?
3. Journalise the following transaction :
(a) Depreciation on machinery Rs. 5,000.
(b) Salary paid to employees Rs. 6,000.
4. Find net profit ratio from the following :
Gross profit : Rs.1,50,000
Salaries paid : Rs.10,000
Tax paid : Rs. 10,000
Dividend paid : Rs. 20,000
Depreciation : Rs. 10,000
Sales for the year : Rs. 2,00,000
5. From the following balance sheets, prepare a schedule of changes in working capital.
Balance Sheets
Liabilities
2007
2008
Assets
2007
2008
Rs.Rs.Rs.Rs.
Share capital1,00,0001,50,000Fixed Assets75,0001,50,000
Reserves & Surplus50,00060,000Stock25,00040,000
Current Liabilities20,00040,000Debtors50,00050,000
Other liabilities10,0005,000Cash in hand10,00010,000
 --Cash at bank20,0005,000
Total1,80,0002,55,000Total1,80,0002,55,000
6. What is Budget? Explain the types of budget.
7. Write short notes on :
(a) Error of Principle.
(b) Error of Omission.
(c) Error of Commission.
8. The summarized balance sheets of ABC Limited as on 31.12.2007 and 31.12.2008 are given below :
Balance Sheets (Rs. in thousands)
Liabilities
2007
2008
Assets
2007
2008
Rs.Rs.Rs.Rs.
Share capital400400Fixed Assets400320
Reserves300310Investment10080
P & L a/c6066Stock300200

Creditors10066Debtors100400
Provision for taxation7510Investment10080
Bank Loan 148Bank35 
Total9351,000Total9351,000
Additional Information :
(a) Provision for tax made during the year was Rs. 9,000 p.a.
(b) Dividend paid during the year was Rs. 4,000 p.a.
Prepare Funds Flow Statement.
9. From the following particulars, find
(a) P/V Ratio.
(b) BEP Sales (in rupees).
(c) Margin of Safety.
Rs.
Sales 1,00,000
(—) Variable cost 60,000
Contribution 40,000
(—) Fixed cost 20,000
Profit 20,000
10. From the data given below compute the value of current asset, current liability and liquid ratio.
Working capital – Rs. 60,000.
Working capital ratio = 3.5.
Current ratio = 4.5.
Stock – Rs. 10,000.
11. Prepare trading account of Archana for the year ending 31.12.96 from the following information :
Opening stock : Rs. 80,000
Purchases : Rs. 8,60,000
Freight inward : Rs. 52,000
Wages : Rs. 24,000
Credit sales : Rs. 14,40,000
Purchase returns : Rs.10,000
Sales returns : Rs. 3,16,000
Closing stock : Rs. 1,00,000
Adjustments :
(a) Outstanding wages Rs. 1,000.
(b) Unrecorded cash sales amounted to Rs. 6,000.
12. Compute working capital turnover ratio :
Current Assets : Rs.
Stock 60,000
Debtors 40,000
B/R 1,00,000
Cash in hand 40,000
Cash at bank 20,000
Interest accrued 10,000
Prepaid insurance 30,000
Current Liabilities : Rs.
B/P 40,000
Outstanding expenses 20,000
Creditors 40,000
Sales for the year 4,00,000
Sales return 40,000

No comments:

Post a Comment

Related Posts with Thumbnails
Your Ad Here