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Telangana has...
Question

Telangana has become a new State from.

A
4th March, 2013
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B
4th March, 2014
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C
2nd June, 2013
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D
2nd June, 2014
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Solution

The correct option is D 2nd June, 2014
Telangana was separated from the north-western part of Andhra Pradesh as the newly formed 29th state of India with Hyderabad as its permanent capital on 2nd June, 2014.

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Q.

Following is the receipts and payments account of Modern Club, New Delhi for the year ending 31st March, 2014 :

ReceiptsRs PaymentsRs Balance b/d on 1-4-20132,300Match Expenses6,800Subscriptions56,400Rent9,600Interest300Salaries24,000Donation6,000Sundry Expenses3,600Donations for Building Fund50,000Investments Purchased30,000Match Fund10,000Newspapers750Miscellaneous receipts430Sports Equipments32,000Sale of Grass100Balance c/d on 31-3-201418,780¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯1,25,530––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯1,25,530––––––––––

Subscriptions outstanding on 31st March, 2013 were Rs 4,000 and on 31st March, 2014 were Rs 6,000. Salaries outstanding on 31st March, 2013 and on 31st March, 2014 were Rs 2,000 and Rs 2,500 respectively.

On 31st March, 2013, the Club had Investments worth Rs 12,000; Furniture Rs 10,000 and sports equipments valued at Rs 20,000.

Prepare Income & Expenditure A/c for the year ended 31st March, 2014 and a Balance Sheet as at that date after depreciating furniture by 20% and sports equipments by 25%.

Q.

From the following Receipts and Payments Account of a Cricket club and the additional information, prepare an Income and Expenditure Account for the year ended on 31st March, 2014 and a Balance Sheet as at that date :

ReceiptsRs PaymentsRs Balance b/d :Crockery purchased2,650 Cash3,520Maintenance6,820 Bank27,380Match Expenses13,240 Fixed Deposit at 6% p.a.30,000Salaries11,000Membership SubscriptionConveyance820 (including Rs 6,000 for the yearUpkeep of lawn4,240 year ending 31st March, 2013)40,000Postage Stamps1,050Entrance Fees2,750Purchase of Cricket Materials9,720Donation5,010Sundry Expenses2,000Interest on Fixed Deposit900Investments5,700Tournament Fund20,000Tournament Expenses18,800Sales of CrockeryBalance c/d : (Book value Rs 1,200)2,000 Cash2,200 Bank23,320Fixed Deposit at6% p.a.30,000––––––––55,520¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯1,31,560––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯1,31,560––––––––––

Informations :- (a) Monthly Salary is Rs 1,000;

(b) The value of unused Postage Stamps is as follows :

31st March, 2013, Rs 750;

31st March, 2014, Rs 900.

(c) Stock of Cricket Materials is as follows :

31st March, 2013, Rs 3,210;

31st March, 2014, Rs 2,800.

(d) Arrear of membership subscriptions :

On 31st March, 2013, Rs 6,600;

On 31st March, 2014, (for 2013-14) Rs 8,000.

(e) Donation and Entrance Fees are not to be capitalised

Q. For the given example choose the correct alternative and fill in the blanks :
(2012)3+(2013)3+(2014)3−3×2012×2013×2014
=(.........)×{(2012)2+(2013)2+(2014)2−2012×2013−2013×2014−2014×2012}
Q. Prepare a specimen of a Bill of Exchange from the following information:
(1) Drawee - M.P. Shinde,
Siddharth Nagar,
Panchgani.
(2) Drwer - M.M. Shaikh,
Satara Road,
Sangli
(3) Period of bill - 90 days
(4) Amount of bill - Rs. 12,800
(5) Date of bill - 10th March, 2013
(6) Date of acceptance - 14th March, 2013
Q. Suchitra started a business on 1st April, 2013 with a Capital of ₹ 50,00,000. On 31st March, 2014 her total Assets were ₹ 60,00,000 and Creditors were 3,00,000. She withdrew during the year for her personal expenses ₹ 10,000 per month upto 30th June, 2013 and thereafter ₹ 15,000 per month upto 31st March, 2014. During the year she sold her personal investments of ₹ 80,000 at 5% loss and introduced that amount in the business.
You are required to prepare a Statement of Profit or Loss for the year ending 31st March, 2014.
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