NIOS TMA 2022 Accountancy_320 Question Paper with Their Answers
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NIOS TMA 2022 Accountancy_320 Question Paper with Their Answers. Accountancy (320) Tutor Marked Assignment 2021-22 Questions.
Note :
(i) All questions are compulsory. The Marks allotted for each question are given beside the questions.
(ii) Write your name, enrollment numbers, AI name and subject on the first page of the answer sheet.
1. Answer any one of the following questions in about 40-60 words.
(a) Your friend anticipates that it may not be possible to collect Rs 47,000 from one of his debtors. Will he record this transaction in the books of accounts and if yes then at what value?
(b) Dual aspect is the foundation or basic principle of accounting. Explain the dual aspect concept of accounting.
2. Answer any one of the following questions in about 40-60 words.
(a) Which branch of Accounting ascertains profit earned or loss incurred during a period. Explain that branch.
(b)Which Accounting concept states that all assets are recorded in the books of accounts at their cost price? Explain the concept.
3. Answer any one of the following questions in about 40-60 words.
(a) Mr Deepak is a businessman. He records all the receipts and payments in his notebook. At the end of the month, he wants to calculate the balance of cash in the notebook. His friend suggests him to maintain a separate book to record these items of receipts and payments. In this context, explain the concept of cash book.
(b) What do you understand by adjusting entry? Give an example.
4. Answer any one of the following questions in about 100-150 words.
(a) On December 31, 2020, the cash book of the M/s. Nadeem enterprises shows the credit balance Rs. 8,700. Cheques amounting to Rs. 2,500 deposited into the bank but were not collected by the bank. Firm issued cheques of Rs. 2,000 which were not presented for payment. There was a debit in the pass book of Rs. 350 for interest and Rs. 250 for bank charges. Prepare Bank Reconciliation Statement.
(b) Explain the insolvency of the acceptor. Also, discuss the entries relating to it in the books of drawer and drawee.
5. Answer any one of the following questions in about 100-150 words.
(a) Rectify the following errors:
(i) Goods purchased on credit for Rs. 10,200 not recorded in the Purchases Book.
(ii) Purchase Returns Book is overcast by Rs 1,500.
(iii) Sales to Reena for Rs. 4,400.
(iv) Cash received from Abhishek Rs. 2,000 was not entered in the books.
(b) Your friend is interested in sourcing an accounting software. Suggest him the factors that he should consider before sourcing accounting software.
6. Prepare any one project out of the given below:
(a) Record the following transactions in a Simple Cash Book of M/s Akshit & Co.
Date 2020 Amount
April. 01 Cash in Hand 35,00
April. 06 Received from Radhika (after allowing a discount 250) 2000
April 08 Purchased goods for cash from Barkha 3,500
April. 10 Paid Advertising expense 600
April. 18 Sold Goods 7,500
April. 23 Paid Abhishek 6,500
April. 27 Purchased Machinery 4,000
April. 31 Paid Rent 1,700
(b) Mr Raj wants to check the accuracy of posting various transactions in the ledger. His friend suggested him to prepare the trial balance. What are the various steps he should keep in mind for preparing the trial balance?
Note : Students who have chosen Gujarati, Bengali, Marathi, Hindi & Any other medium can also submit assignments in English or Hindi.
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