Question Bank - Theory

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Question Bank for April 2019 Examination

Question Bank for Theory

For Q. 1

1. Explain the following concepts
   Account , Capital, Asset, Liabilities, Drawing, Goods, Debtor, Creditors, Solvent, Insolvent, Purchases, Sales, Bad debts, Variable cost, fixed cost & semi variable cost.

For Q. 2

1. What is accounting? State the Nature, Importance, Objectives & advantages of accounting.
2. State the rules for the classification of accounts.
3. What is Double Entry Book –Keeping? Discuss the Nature & advantages of Double Entry Book –Keeping
4. What is Journal? State the importance of Journal?
5. What is Ledger? Write the importance of ledger.
6. What is Subsidiary Books? Explain the Advantages of subsidiary Book. What are the different Types of subsidiary Books?

For Q. 3

1. Explain the Types of Bank Account & different types of Cheques.
2. What is Bank Reconciliation Statement? What is the Purpose of Preparing B.R.S? Explain the advantages of BRS.
3. What is Trial Balance? State the Importance of Trial Balance
4. Discuss the Nature of Capital, Revenue Expenditure & Deferred Revenue Expenditure

For Q. 4

1. Write the Importance, Purpose & Need for preparation of Final accounts.

For Q. 5 ( Short notes will be based on all units )

1. Refer the above questions from Q. 2 to Q. 4