Kuvempu University B.Com in Financial Accounting Question Paper 2012 3rd year

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Financial Accounting

1. What is royalty? What are its types ? crz o? ed r?
2. What is hire purchase system? How does it differ from sale?
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3. State the objectives of departmental accounts.
4. What is rebate on bills discounted?
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5. Discribe the “Reserve for unexpired risk”.
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PART-B
Answer any TWO questions. 10 Marks each
eso. 10 2 X 10=20 Marks
6. From the followng particulars prepare branch accounts in the books of H.O.
Rs.
Stock                                                                                                                     1.1.06 5,050
Debtors                                                                                                                 1.1.06 6,000
Goods sent to branch                                                                                                   15,000
Cash sent to branch for expenses                                                                                 4,450
Goods returned by branch                                                                                                900
Remittance from                                                                                                                 11.0. :
Cash sales                                                                                                                           8,000
Cash from debtors                                                                                                            14,000
Credit sales for the year                                                                                                   16,000
Goods returned by debtors                                                                                                     350
Stock                                                                                                                         31.12.06 4,600
Debtors                                                                                                                     31.12.06 7,000

 

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