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“T HE HO ME OF T EX T”
F.Y.B.Com THEORY F.Y.B.Com
Stock on 30th June,2000 –Rs.8,000. From the above particulars prepare branch
Trading and profit and loss Account and balance sheet. Pass incorporating
journal entries in head office books and prepare Branch a/c in the books of head
office.
2.Thefollowing is the Trial balance of the pune branch as at 31st December, 1999.
Particular Dr. Particular Cr.
Amt Amt
Purchases 34,70 Creditors 4,680
Goods form H.O. 0 H.O current A/c 15,120
Debtors 16,20 Sales 76,400
Sundry expenses 0
Cash at bank 12,80
Petty cash 0
Stock (on 1.1.1999) 2,760
Administrative expenses 2,500
Selling expenses 100
14,54 96,200
0
8,080
4,520
96,20
0
Stock on hand on Br. on 31.12.1999 was valued at Rs 16,400.
Pune branch current account in the H.O. books on 31.12.1999 stand Rs.16,
880(Dr.). On the same date, goods sent to Branch but not received by Branch
amounted to Rs. 1,760. Pass incorporating journal entries in head office books
1
ACCOUNTS ( F.Y. B. Com ) OMTEX - CLASSES
Branch A/c “The home of text”
OMTEX – CLASSES
“T HE HO ME OF T EX T”
F.Y.B.Com THEORY F.Y.B.Com
and prepare Branch a/c in the books of head office after creating a provision for
doubtful debts at 2.5% on debtors.
BASIC PROGRAMMING
I. Evaluate programming
a. 5 * 2 – 3 / 9 + (3 – 8 ) 2
b. 7 – 3 / 2 * ( 7 – 4 ) /8 – 3 2
c. If A = 2, B = 4, C = -3.5 find
INT ( A + B ) – ABS (C – A * B) / A * SQR ( 4 * A + 2 * B
a. a2 – b2 + √c3 – d - 3a + b
cd
b. – b + √b2 – 4 ac
2a
2
ACCOUNTS ( F.Y. B. Com ) OMTEX - CLASSES
Branch A/c “The home of text”