No. o{ PrinteLl Pages : 11

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Lr516.1 6r6inRegister Number

Part III - Vocational Subjects(Commerce and Business Area)

70075 4

4564

oouurtiqguup$lo9lu.lo rDpU rb polufl &anouSlu-rorACCOUNTANCY AND AUDITING( pdlp LDpgb 4E]$eu org! / Tamil & English Versions )

Gpr6:3oorfl I WWW.kAlVis:Oliti"s,6(fl tGlLongg Lo$tirGlLrairseir:200

TimeAllowed:3 Hours ] [lvlaximum Marks:200

gdl646orf : (1) +lt 6o6irpgJ efleonrioqgLb +flune r$ler,lndl reirorpn ereiirrgeoeurerflrni$gtd ClonoiroroqLb. elBsLrr$oflel goop ugg L.r L9 oiir eyarg&saiorsroodlu u nonfl r lb LL6orquJtrs$ Glgrflofl&oe1Lit.

(2) 66rrLi.sdeu5l sgLrq aoou9ooon Lor@Gm oqggerplgn uur6irLr0ppGerair@ 6. u ruseir euatTorp$ g G ueirfla) Lr ur6iiTl OSpE rb.

Instructions : (1) Check the question paper for fairness of p nting. If there is any lack offairness, inform the Hall Supeivisor imrnediately.

(2) Use Black or Blue ink to w te and pencil to draI,!' diagrams.

ug!8 - I / PART-I

Ofliq : gf 5D6ur$g; er9lorn&oq9&6Lb ofloor oq19ge.Note: Answer all the questions.

I. (A) sflurr6or o,9orueou$ Gpir$Glp@$g oqggls. 15x1=1sChoose the correct option.

1. gl f6o.TGt pLris6iT J}t 6D 6ugl @rain@ o orri; qgs q9 {i1g @)arrGurLr6&rLDir0p6 eleleug eTSg exeleug rolfl Lon$p$eopri 6fl u r gt :

(e) Clon$grieen (+) erri<g

(6t) pLor qii6D656iT (") g:puuTransfer of money or goods or services between two petsons or twoaccounts :

(a) Assets (b) Goods(c) Transactions (d) Capital

tn ww,kal1,i$slaE.s$rn I g)6Lrqo / rurn over

4564 2

2. @6rrGlorr(D pl6lrr+66o56nurqLb LDP €[rru]Lb GLrrgl Glor6flu uG)orgl:

(er) e<9 peireoLo (4) @tg peheoLoaoit

(S ) g:ut'pr peireor-oe oh (r'r') preing poireoLosoir

Ea.h transaction when closely analysed reveals :

(a) 1 aspect (b) 2 asPects

(c) 3 aspects (d) 4 asPects

3, 6rlo5lD fl6ir uair.$Gporouaru eLorofl &1qLb G r-': nlgrGrn' 6r('51-pr'"

}f;;- +aCt-"'r'* unor$Gpeoeueou-r *@Gl+urqri 611:nl9uGrr

@areu erlgPLrr@dlairPer :

(er) rorere$ LonlE& SL-@ (4) Gsrq Lonfg& Sr-@

(@) pororon Lonfpri fL-@ (n) eunetdls LonSgB SL-@

The bill whi.h is dran'n and accepted for helping a person :

(a) Accommodation bill (b) Demand bill

(c) Time bill (d) Trade bill

a r rcu ruodlftou gnroofleu 6eg$puuu Golailil-qu ueu Glpnareso]e= gGrl-'

"-J#,,srJ GLon$5Lors 1gflLrr5Lu pnofle 6le9$pti erql'r Scop :

(cll) p6ol(!D6op 56dir&(9 (+) e[refr] 9pfr6] pr<i

($) StorL-JqeoLo oruq (n) g66)6,r qgelrn ga-'a-'ar

The date on which payment is made by one instalrnent instead of sevenl

payment due on diJfelent dates :

(a) Account cuflent (b) Average due date

(c) Red iflk inierest (d) None of these

3

6Lon$p @eunrLb LoirSpuu@Lb

(et) o6lununy& sor&1g

(g) 6OLruruallGross prcfit is transferred to :

(a) Trading account

(c) Trial balance

5@16(9 :

(g) @ounrpurii; eaur&g

(n) @fOuq $larouri; 1qflnq

(b) Profit and loss account

(d) Balance sheet

4564

5-

6. er!l$ratar sor6efltilaro

(er )$ ararro8 oren

(@) er9l$ueoeti

Account sales statement is

(a) Joint venture

(c) Sale

gurrfl{isuuaA6uar :

(+)elg"S6t(i.r.) o-r-rnaineoLo

prepared in :

(b) Consignment

(d) Partnership

Glpng5le5l<in $u<bunar Gunri,dloir rtrruu@Lb eulgLonorni:eoir :

(er) gopeflor orpqeeir

(@) g1or;pe4ri;eruoorLb

(q) pciir6lonaru

(r+) ot6ornu9or ou qeqeoh

@) Donation

(d) Revenue receipt

Money received in normal course of business :

(a) Capital receipt

(c) Admission fees

8. Lugl6i qpcuLb @eunu Gpnri;sopp elj6oLour-.l56iT 6lugtri peirGlenoor :

(er) poir6lonorr Glu$pg1 (+)EEpn

(6) z'rSleb Glcr@r (n.) gqcn e$pn

Gift to a non-profit organisation made by will :

(a) Donation received (b) Subscription

(c) Legacy (d) Life membership fee

wwwkalvisolai'com I ggrrqo / rutn over

4564 4

9. g(EorarrJ qLorppGerain@Lo 6r6i'1p 6r6ii'tr6rn65ll6iT perp eratrg Glpfl$p

rSleirg Ln e a P6 Clelerg :

(et) rglorp (4) GLoir+q

(@r) efl rnir$po (n') @arer 6rg'l6rlLb g6i)6o6\r

The wilful misrepresentation made with all intenfion of deceiving others is

called :

(a) Error (b) Fiaud

(c) verificatioll (d) None of these

r0. potflBeosugetr sqguGlu n19ei :

(er ) Ganpeoai Eqnurerl (g) @ueuunen SrlnLLo4

(@) eneirpnuror1 (m) Lopur9l$tpti;

Essence o{ auditing :

(a) Test checking @) Routine checking

(c) vouching (d) valuation

11. oam6Go@seri]ei uciror prel rarialss(ryli(9 +pn[LDns +qorrou]tjl

erqg$5 eu qor9lcunor 4ercorri ;

(sr) $trnuq (q) +noirg+fr$t

(@) u$go#r@ (n-) seor6qq

A wdtten document in suPport of a hansaction :

(a) l ,oice (b) voucher

(c) Receipt (d) Account

5

D-uu6 Cl&n d&tri66i)6fl LD6lL6lGrb slquL,6ilL

(et) et16* o9leoeu

(g) +$eop er9leoau

4564

72.

(6) etugo oflcoeu eleiaugl(g6op6rrG zc;iorGpr

(m) +r rrio o,5l ar eu u9l e61 69 $ glgain@Gpng6 $rioLrrrr

Clsncirdri.c:

.g16l ru cu ri 16lcb cr,cr

eloreq Gp u.r Lo irer L-b

e66i)s et916D6n

G r nsr ro nan

p oreu u9lei.r

Cufent assets are valued at :

(a) Cost price

@) Market pdce

(c) Cost pice or Maiket price whichever is less

(d) Cost pdce minus depleciation

13. arr@rflo p.liGluu.lri ereiru5t :

(er) s$reoetr,i Clen$gl

(S1) qeuarngLb Glen$gt

Goodwill is an example of :

(a) Fictitious assets

(c) Tangible assets

(4) qeueuneriE Clen$gt

I r+) r6lsoar.+ ClsnA.cr

@) Intangible assets

(d) Fixed assets

1a. p$l pareuarLoeou.r orgtur@$$l Glsreirqgrb Glrn19r@ r1geur&1gLb

6IrUl-.]:

(g) Clrng& snuq

('-r,) @peflu.l onLrq

financial rcsources of the business :

(b) General reserve

(d) Secret reserve

(er) gouporB snuq

($) frialo p$l

Reserves created to sh'engthen the

(a) Capital reserve

(c) Sinking tund

www"kalvisolai'corn [ $6uqs / Turn over

4564 6

15. sLL(yr6i)p elflBarsaru$ purnfluuo-rft :

(er) rogPnln (g) PaoflBeoourti

(@) u$larnorn (r'r ) @tutigPn

Statutory rePort is PrePared bY :

(a) shareholder (b) Auditor

(c) Registrar (d) Dire€tor

(B) Lgl6i,T6lOLb 69l6.1rri6dr gerGleLrnoinflDlgLb grfl{g ernri$eopuerfl* *-t'fl,,i=r,

Answer the Iollowing questrons in one or two words'

16. pL6l +66i)556lfl oir $tgararsoororri gflur9l@o'

Name the two tyPes of tlansactions

77. 6tbf, gleopuQeu Gen$5&eeir errduoLru@org 919 glpe$L-ns6

619PtrLrOdlPg?

Namethemethodinwhlchamountspentonpurchaseofassetisregardedas an investment'

18. TDTEg]SLO eni$p prrioaflein Glruiroeooiri 19flrrL9l@o

Name the parties to bill oI exchange'

19. oarorGugtLir $rla;n$ Gprqe 6)eeueqoooorri; gflur9l@s'

Wite any two dfuect exPenses'

20. G)sn@ u rGorairrlu G)eeuoqecir @6u I pcooud; 19fl u L9leir eru u15$ u9en

onairir96eu l@6lPg ?

In which side of the Balance Sheet outstanding exPenses are shown ?

4564

21. ggluS@ GleLlrplgrilgLb .srguS5; GrprpgtslgLi @arudleunen rpelgr6Dp 6r6i,r6ir?

What is the relahonship that exists between consiSnor and consignee ?

22. GL.:7aro0el Geurp g1g erlgeunullotre Geeuel etpeil ruair:1,$p prLlqootrd6 qai.nrlGeuGu glopuurnroeu er6Lb ueu gain@safleu elpoin

rueoan gtoqBe'quareruns @q9Lr L!1ein et5t 6r$p6o6u-r Cl66D6l ?

Name the heavy expenditure of a revenue nature incur:red for getting benefitover a number of years.

23. puorqriarsu9uin gO "g.6 LDr@Lb o6l@ur@ Grnennel e151 eroilar

GlooLo ?

Name the efior which arises u.hen only one aspect of the transaction isrecorded,

24. GlrJnrio pror LlBarse ancn or@ L-b peoflri;eoa 6l+rie!gl @gJ o$p$p@rfl&6i)5 ?

Name the audit concerned with ihe checking of cash transaction only.

25. 619l p@rfl&6oou9etr 69o916o9lLiq?

\{hich is the backbone of auditing ?

26. glG[ $ilneor Gufru.l ooirarfl&eosu9 a!6pg e'6DD.g Gpri$Clp@$gJ

gureq GeurqLb GD6op 619l?

Under which method o{checking, from large transactions, a few hansactionsare checked at 6ndom ?

*'*'f*tvi*lotai'*ontI Slguqs / Turn over

4564 I

27. er$lrionru$$leu pspeunLb +leueug pspn5l Grrseurb 6r6iT g s19p&

a.qu 6lrrgLrq ergl?

Name the liability whi'h may or may not arise in {ut11re

28, g6DnlrLb FrLq6i1r9 6, n'rrneflrrnglb eJ1otlGlSpLrLrOdr 6rtr Ll 619l?

Name the reserve'"vhich is created whether there is profit or loss'

rr. oGpgrLb LrEgt 6sl6irrr.i5@d;g Lor@Lb geu Gl or': ireirfl p 19 Lb *6' -t"Ifr,.*=noEggfluq erer,ls

29. eO ptlifl,46o6uriar oenorgl$ p6$ ero anorns @6ri;aGeraior@Lb?

1\4-Iat is the educational qualification of an auditor ?

30. pali&ole ufl&6o5Llil6iT 6l6o666ir Lr In6o6u?

\Mlat are the types of auditor's report ?

Lrgitl- n / PARr-n

Answer any ten question in about 5 ]ines each'

31. gt6 rlD.6gl{i oan619 eroinprai ereiror?

' Explain suspense account.

32. rDrE0ls 3r@ ereoqruPl.

Define Lrill o{ exchange.

33. fl6!Lrq6oto arrq 19f)Lrq areoys'

Red ink interest - ExPlain.

34. Gprrq6 Glaeoeqoeh 6r6irpr6D 6r6ir6ir? er@$56orr@ p19s'

Explain "direct expenses" with slitable examPle'

9

35. LogLo$lLrLgr@ri eemr66 ereirpneu ereiireri?

1 /hat is revaluation account ?

4564

38. gil&$ parflBeos 1gflllq o,Lar7e.

36. Gpft6oro uulgecir - gflLrq eueoTo.

Wdte short note on ordinary shares.

37. p@ifl l;;6o5uglur6l ar6ofurg.

Define auditing.

Explain government audit.

39. Genp6i)6ir6 Slnulet] 6r6innp6i 6r6in6br?

What is test checking ?

40. (g6Dp6ir& snuq ereinpnei ereheu?

What is capital reserve ?

a1. $lELo$pomfl&eoeur19&e reu sLL pgSl urrgt?

42. pomfl&eoo& Cleu.Lei $ruLb 6r6iJTpr6D 6r6i,r6ir?

What is arl audit programme ?

Mention the statutory qualiJication for a company auditor

www.kalvisola!.com [ $1guqo / Tum over

4564

ugltl-In / PART-III

III. 6r6DeIrclrgl6 gE5i o!i6irrd,5@6g LDLOLi eoi Gor rr6irdlDgtb 89 u66genoge! e,!leo-u,oril. Ggeoo,:u.lneu @rrfuoaflel '''l -Lil o'':oltrs' 5x10=50

Answer any five queslions in about one page' Draw Diagram wherever

neaessary.

43. LonEgtE Srqein 6pL-rq @ueiqeeir uneoer?

What are the sPecial features of biils of exchange ?

4{. (gdl.rLl6)160[5.

(et) erglr-6leor 61lrdeLir (4) eug!u9eor eqi;19

i\rite a nole un :

(a) Cash in hansit (b) Coods in transit'

a5. ergg: u rgrraSqSLb $eooro$aror619ib rdror Gar g I n $66iT ul r@)6! ?

Describe the differences between consignment and Joint venture'

46. parfl Bec,sdgLil, I euconLrlorl6lgLi L6iT6n Ga'lE] Lr n@sdr u-l r6D6J ?

Differenliate auditing from investiSation.

az. -gaioiqg$$ parfl 6ooou51o.ir peheoueei, 6lenpu n@seoor or195e'

tr{'hat ate the advantages and disadvantages oI final audjt ?

48. .stotio LG) t-r u {rL E6i,r Gptr55rEr6oT u]tr6o6!?

Explain the objects o{ internal conrrol'

49. er6i,rgtl$L@seoorri Glondo$ er6irDru.rol 6euqLiGrngl porfl 6eoau:ii

oeren$peu Gonoiror Gelai'nquelr u-l rietlel? (ereoalGu':glLn "pg)What Points should be noted by auditor whiLe examining vouchers ?

(any 10 points)

10

456417

ug51 -Iv / PART-IV

Iv. 6r@6ucurgl6 Er5ir(g oll6irrfti6@ri(5 IDLOLb Scnclar r6irdlpgb ErainGt u6e

goroElei aglarrulorfl 4x2o=80

Answer any four questions in aboui two Pages each'

50. 6rcg@lrb g$g arflor@poisooi er@$5l& onr@opgueii e$en619s'

Explain any {ive adjustments aPpea ng in final accounts with examPles

51. Glu0lp6i Gleg1$pe oarrri;61$grn erlgernd,l G) eeu a'9leoBsoorddlSg b

$aruGuqciron GergL:r@oeoar oq95ls'

Explain the di{ference between leceipts and payments account and income and

expenditure account.

52. podti;arsuglein glooemr Gp nrional'salor o'9ol fl '

Explain the secondary objectives of auditinS'

53. Gl [rrli6 6 r gBouodr, G)eg$peusqgrisnor eloespnureq gcoparu e'9lcnriga

ExPlain the intemal check regarding cash re'eiPts and cash payments'

54. LrlT,lg Lonpg$ potiri;aro Gp6rrp gopg o'9or&gs

Descdbe share transfer audit.

55. Lo19$SelLoalenooflcir eonrigodn padrieoerisnor panflbalo

Gleu:euP rr$eoP o6ler rfl.

Descdbe audit of hosPitals.

-o0o-

vt ww.ka['.ris0!al'60m