[This question paper contains 24 printed pages.

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Your Roll No................

Sr. No. of Question Paper : 1406 G

Unique Paper Code 2412081103

Name of the Paper DSC 1.3 - Financial Accounting

Name of the Course [Link]. (H)

COLLE
Semester I _ UGCF )

Duration : 3 Hour arks : 75

Instru ctions for Candidates

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1. Write your Roll No. on the top immediately on receipt of this question paper.
2. Answers may be written either in English or Hindi; but the same medium should
be used throughout the paper.

3. Attempt all questions. All questions are compulsory and carry equal marks.

4. Parts ofthe questions are to be attempted together.

5. Marks of each question and its parts are given alongside.

6. Show all your workings clearly.

7. Use of Simple Calculator allowed.

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1406 2

l. (a) Write a note on the role of AI and technology in the future of accounting.
(e)

(b) Explain the meaning of prior period items with example. Give two examples.
(3)

(c) State the accounting principles involved in the following statements:

It assumes that a business enterprise will not be sold or liquidated in

the near future.

generated goodwill is not recorded.

production and marketing manager is not directly disclosed

' .;.- . in financial statements.

(iv) Value of inventories left unsold is carried forward to next accounting

year.

(v) Advance received from a customer is not recorded as sales.

(vi) Bike purchased by proprietor from business account is deducted from

his capital. (6)

OR

(a) Define and distinguish between exceptional and extra-ordinary items. Give
two examples of each. What are the disclosure requirements in respect of
such items? (9)

(b) What are the fundamental accounting assumptions as per AS- I . Explain any
two in brief. (e)

2 (a) Indicate in each case the amount of revenue that can be recognised as per
AS 9 and date of recognition of revenue.

(D ABC Ltd. sold goods on credit to XYZ Ltd'. For Rs. 250 crores on
8'h Nov. 2022. XYZ Ltd was planning to export these goods but their
export order was cancelled inDec.2022. On 10'h January 2023 they
Ltd. decided to sell the same goods in the local market. ABC Ltd. was
1406 3

requested to offer a price discount of 15 Yo but they agreed to give

discount of l0%o. The directors ofABC Ltd. want to adjust the sales
figure to the extent of the discount given to XYZ Ltd. Comment.

(ii) On 21-3-2023 clothes worth 60,000 were sold to Siya Mart but due
to refurbishing of their showroom being underway on their request,
clothes were delivered on l2-4 2023.

(iii) On l5th January, 2022 garments worth 4,00,000 were sent to Anand
on consignment basis of which 25Yo garments unsold were lying with
Anand as on 3lst March, 2022.

(iv) On 1st November, 202 I garments worth 2,50,000 were sold on

approval basis. The period of approval was 4 months after which they
were considered sold. Buyer sent approval for 75%o goods up to
3lst
December, 2021 and, no approval or disapproval received for the
remaining goods till 3 I st March, 2022. (2x4)

(b) Murli group had Property,Plant & Fquipment (pp&E) with a book value of,
Rs. 80,00,000 on 3l st March 2023. As part of their practice of revaluing
the assets on yearly basis, the Fair Value was assessed on 3I st March 2022.
Pass the necessary Journal Entry in following cases:

(i) If Fair Value as a result of Revaluation done on 3lst March 2023 was
Rs. 86,00,000.

(ii) If Last year the property was revalued downwards by Rs. 3,00,000
and decrease of that asset was recognized in the profit and Loss
Account and Fair Value as a result of Revaluation done on 3l st March
2023 was Rs.86,00,000.

(iii) If Last year the property was revalued upwards by Rs. g,00,000 and
increase of that asset was recognized in revaluation reserve account
and Fair Value as a result of Revaluation done on 3 I st March 2023
was Rs. 69,00,000. ex3)

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(c) List four items of inventory where lnd AS-2 is not appticable. (4)

OR

(a) A company acquired a patent at a cost ofRs. 50,00,000 for e ptiiod of ten
years and its product life cycte is also ten years. The comphry edpltallsed
the cost and started amortising it as per AS 26. After two years it was found
that the product life cycle may continue for another five years only. The net
cash flows from the product during these 5 years are expected to be
9,00,000, 11,50,000, 11,00,Q00, 10,00,000 and 8,50,000. Find out
amortisation expense of the patent for each of these years company changed
amortisation method from straight line method to ratio of expected cash
flows. (8)

(b) Mr. Jatin gives the following information relating to the items forming part of
the inventory as on 31.03.2019. His enterprise produces. product P using
Raw Material X.

(i) 900 units of Raw Material X (purchased @ 100 per unit). Replacement
cost of Raw Material X as on 31.03.2019 is [Link] unit.

(ii) 400 units of partly finished goods in the process of producing P. Cost
incurred till date is 245 per unit. These units can be finished next year
by incurring additional cost of + 50 per unit.

(iii) 800 units ofFinished goods P and total cost incurred is 295 per unit.
. Expected selling price of product P is 280 per unit, subject to a payment
of 5% brokerage on selling price.

Determine how each item of inventory will be valued as on 31.03.2019.

Also calculate the value of total Inventory as on 31.03.2019. (6)

(c) Sun Publications publishes a monthly magazine on the 15th of every month.
It sells advertising space in the magazine to advertisers on the terms of 807o
sale value payable in advance and the balance within 30 days of the release
1406 5

of the publication. The sale of space for the March 2023 issue was made in
February 2023. The magazine was published its scheduled date. It received
3,20,000 on 10-3-2023 and 80,000 on 10-4-2023 for the March 2023
tssue.

Discuss in the context ofAS 9 the amount of revenue to be recognized and

the treatment of the amount received from advertisers for the year ending
3l-3-2023. What [Link] the treatment if the publication is delayed till
2-4-2023? (4)

3 From the following information of Mr. Ram, prepare Manufacturing Account,

Trading & Profit and Loss A/c for the year er,ded,2022 and Balance Sheet as
at that date:

Particulers Dr. (O cr (O ParticulaN Dr. (O cr (O

Cash 300 Banl 7800
Creditors 12000 Factory wages 41000
Stock on 1.4.202I Sales I 58000
Raw material 12000 Repairs to plant 1500
Work-in-
progess 14000 Packing aud transpon 2200
Finished goods 3000 Planl bought on 1.10.2021 .100r1

Offrce Salaries 7000 Debtors 21000

Rent and taxes 3000 Light and Heat t000
Purchases 67000 General expenses:
Capital A,/c 73200 Factory .r00
Plant as on 1.4.2021 30000 Office 100
Insuance 1800 Factory power 7200
Fumiture 1800 Drarings 16000
Discount recei!€d 800 Bank charges 200
Provision fcr Doubtful debts 2000 Bad debts t200
Adyertisement 1900 Total 2.6mO 2,t6000

Additional Information :

(i) Closing stock valued as per AS 2 is as under:

(a) Raw material ?7.000;

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1406 6

(b) Work-in-progres s t3,500;

(c) Finished goods t19,000: and

(d) Packing material (300,

(ii) The following items are to be provided :

(a) Factory power t 1,100;

(b) Rent and taxes {800;
(c) Light and heat t300;
(d) General expenses factory {100;
(e) General expenses office ll00; and

(f) Insurance prepaid t400.

(iii) Provide depreciation on plant @ 10% p.a. and on furniture @ 5o/o p.a.

(iv) Increase provision for doubtful debts by t1,000.

(v) 80% ofrent and taxes, light and heat and insurance are to be allocated to
the factory and 20Ya to the office. (18)

OR

(a) ABC Club has following balances as at Ianuary 1,2022

Sports Fund Rs. 50,000

l0% Sports Fund lnvestments (Face value 60,000 fully paid) Rs. 50,000

Transactions of the year

Donation for Sports Fund received during the year Rs. 16,000

Sports Prizes awarded during the year Rs. 8,000

lnterest received on Sports Fund Investments during the year Rs. 5,000

Expenses incurred on sports events during the year Rs.4,000

lnterest received on General Fund Investments during the year Rs.20,000

1406 7

How will you deal with the above items while preparing the Income and
Expenditure Account for the year ended 3 lst, December, 2022 and Balance
Sheet as on that date. Show the extracts of final statements. (6)

(b) Ia 2022, the subscriptions received by Modern Club of Delhi were Rs. 20,450
including 250 for 2021 and Rs. 500 received in advance for 2023. At the
end of 2022, total subscriptions outstanding were Rs. 750. The subscriptions
due but not received at the end of the previous year i.e., 31.12.2021 werc
400 while subscriptions received in advance on the same date were 900.
Calculate the amount of subscriptions to be credited to Income and
Expenditure Account for the year ending 31.12.2022. (6)

(c) How will you deal with the following items while preparing the lncome and
Expenditure Account for the year ended 31st December, 2022 and Balance
Sheet as on that date:

As at 3lst December
Pardculars
2022 (Rs.) 2023 (Rs.)

Creditors for Stationery 15,000 25,000

Stock of Stationery 45,000 35,000

Duritg 2022, payments made to the creditors for Stationery amounted

Rs. 1,50,000 and cash purchases of Stationery amounted to 20%o of the
total purchase. (6)

4 XYZ Ltd,. invoices goods to its branch at cost plus 20o/o. The branch sells goods
for cash as well as on credit. The branch meets its expenses out ofcash collected
from its debtors and cash sales and remits balance of cash to head office after
withholding 10,000 necessary for meeting immediate requirements of cash. On
1st April, 2O20 the assets at the branch were as follows :

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1406 8

Account Balance (Rs.)

Cash in Hand 10,000

Trade Debtors 3,84,000

Stock at invoice price 10,80,000

Furniture and Fittings 5,00,000

During the accounting year ended 3 I March, 2021, the invoice price of goods
dispatched by the head office to the branch amounted to 1,32,00,000. Out oftle
goods received by it, the branch sent back to head office goods invoiced at
72,000. Other transactions at the branch during the year were as follows :

Amount (Rs.)

Cash sales 97,00,000

Credit sales 31,40,000

Cash collected from customers 28t42,.000

f)iscount allowed to debtors 58,000

Retums by customers 1,02,000

Bad debts written off 37,000

Expenses paid try branch 8,42,000

On I Ja:ruary, 2O21 the branch purchased new furniture for 1,00,000 for which
payments were made [Link] office by means of a cheque. Head office also paid
[Link] Rs. 60,000 to branch managet by cheque. On 31 March,2021
branch expenses amounting 6,000 were outstanding and cash in hand was again
Rs. 10,000. Furniture is subject to depreciation @ 16% p.a. on Diminishing
Balances method. Prepare Branch Stock Account and Branch Account in the
books ofhead office for the year ended 3l March, 2021 assuming branch manager
is entitled to a commission @lO% of the branch net profits after charging his
commission. ( l8)
1406 9

OR

Sunny Ltd with its Head Office in Delhi invoices goods to its Branches at Mumbai
and Kolkata at 20% less than the list price which is cost plus 50% with instructiors
that cash sales are to be made at invoice price and credit sales at list price.
Branch manager is instructed to give discount at l5o/o on prompt payments. A1l
branch expenses are paid by the Head Office and all branch collections are
remitted daily to Head Office. Details of branch balances and transactions for the
year 2022-21 are given below :

SN Details
Amount
(Rs.)
1 Opening Stock At Branch at its cost 12,000

2 Opening Branch Debtors 10,000

3 Goods Sent to branch (at cost to H.O.) 1.10,000

4 Goods received by Branch till close of the year 1,27.O00

5 Transfer from Kolkata branch to Mumbai bmnch at catalogue price 75.000

6 Transfer to Kolkata branch &om Mumbai branch at catalogue price 30.000

Goods purchased by Mumbai branch from local suppliers (cost) (Out of this,
7 30.000
stock ofRs. 6,000 is left unsold at the end.

8 Cash Sales 74.800

9 Credit Sales 1,45,000

Goods rcnmed by Credit Customers: to branch 30,000
l0
15,000
ll Goods rexlmed by Branch to H.O 24 000
Cash remitted by Credit Customers: to Branch 45,635
1Z
: directly to H.O 40,000
l3 Discount Allowed to Detrtors 13,365

loss of Goods by' frre @s. 3,000 at invoice price) against which 80% of cost
t4
was recovered from the insurance Company-

l5 Loss ofgoods at Branch through normal pilferage (at catalogue price) 3,000
Branch Expenses : Paid 9,500
l6
: Outstanding 241
t7 Branch Manager is entided to a commission @ 60/o of net p(ofits aft€r
charging such commission.

P.T.O.
1406 t0
Required: Prepare Mumbai Branch Stock Account, Mumbai Branch adjustment
A./c, Mumbai Branch Expenses A/c and Mumbai Branch Profit & Loss A/c and
Mumbai Branch Debtbrs A,/c under Stock & Debtors Method assuming provision
is to be made for discount to be allowed to debtors, at year'end on the basis of
year's trend ofprompt payments. (18)

5 (a) X Ltd. has leased equipment over its useful life that costs 7,4'1 ,30,200 for
After the lease term the asset would revert to the
a three year lease period.
Lessor. You are informed that :

(i) The guaranteed residual value and estimated unguaranteed residual value
is Rs. I lakh each.

(ii) The annual in such a way that the

lease payments have been structured
sum of their present values together with that of the residual value of
the asset will equal the cost thereof.

(iii) Implicit interest rate is l0ol0.

You are required to ascertain the annual lease payment and the unearned
finance income. P.V factor @ 10o/o for years 1 to 3 are 0.909, 0.826 and
O.75lrespectively. (8)

(b) M/s. Jason is a Departmental Store having three departments X, Y and Z-

The information regarding three departments for the year ended 3lst March'
2023 is given below :

Particulars Dept. X Dept. Y De4t.Z

Opening Stock 18,000 12,000 10,000

Purchases 66,000 44,000 22.o00

Debtors at end 7,500 5,000 5.000

Sales 90,000 67.500 45.000

Closing Stock 22,500 8,750 10,500

Value of furniture in esch Departnenl 10.000 10,000 5.000

Floor space occupied by each Dept. (in sq. ft.) 1,500 1,250 1.000

Number of employees in each Deprunent 25 20 l5

Electricity consumed by each Department (in units) 300 200 100

1406 l1
Additional Information :

Particulars Amount (Rs.)

Carriage inwards 1,500

Carriage outwards 700

Salaries 24,000

Advertisement 2,700

Discount allowed 2 250

Discount received 1,E00

Reng Rates and Taxes 7,500

Depreciation on fomiture I 000

Electricity Expenses 3,000

Labour welfare expenses 2,400

Prepare Departmental Trading and Profit & Loss Account for the year ended
3lst March, 2022 after providing provision for Bad Debts at 5%. (10)

OR

(a) Gautam Ltd. took a machine on lease from S.K. Ltd. the fair value being
15,00,000 on April 1,2022. The economic life of the machine as well as the
lease term is 3 years. At ihe end of each year Gautam Ltd pays 6,00,000.
Gautam Ltd has guaranteed a residual value of46,880 on the expiry ofthe
lease to the S.K. Ltd. However, S.K. Ltd estimates that the residual value
of the machinery will be only 30,000. The implicit rate of return is l5% p.a.
and the present value factors at 15o/o are 0.869, 0.756 and 0.657 at the end
of fust, second and third year respectively. Gautam Ltd charges depreciation
@ 33Yo p.a. on straight line basis. Calculate the value of machinery to be
considered [Link] lessee for recording it and finance charges in each year.
Pass journal entries in the books ofthe lessee for the accounting year ending
3lst March,2023. (10)

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1406 t2
(b) Star Ltd carries its business through two departments. Relevant information
regarding these departments is given below :

Dept. Purchases (Units) Opettiog Stock (Units) Closing Stock (Units)

A 1 000 100 300

B 2,000 200 400

Additional Information :

(i) Purchases were made at a total cost. of Rs. 32,000

(ii) Selling Price per unit for Dept. A and B is Rs. 10 and Rs. 15

respectively.

(iii) Rate of gross profit to sales is same for both departments

(iv) There is no change in purchase and sale price for the last two years.

Prepare departmental trading account. (8)

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