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NIOS Accountancy (320) Solved Assignments [TMA] English Medium 2024-25
NIOS SOLVED ASSIGNMENTS [TMA] 2024-25
SENIOR SECONDARY SOLVED [TMA] 2024-25 for class 12
Accountancy (320)
Tutor Marked Assignment
Click Here to Buy NIOS Accountancy (320) Solved TMA English Medium (2024-25) PDF
Max. Marks: 20
Note:
(i) All questions are compulsory. The marks allotted for each question are given beside the question.
(ii) Write your name, enrollment number, AI name and subject on the first page of the answer sheet.
Q.1 Answer any one of the following questions in about 40- 60 words.
(a) Explain the role of an accountant in the society. (See Lesson 1)
b) ‘All business transactions must be in terms of money.’ In the light of this statement explain the meaning and significance of money measurement concept. (See Lesson 2)
Q2 . Answer any one of the following questions in about 40- 60 words.
a) Differentiate between Purchase Returns Book and Sales Return Book. Draw the format of both the books. (See Lesson 8)
b) ‘Agreement of Trial Balance is not the conclusive proof of the accuracy of accounts’. Comment. (See Lesson 9)
Q3. Answer any one of the following questions in about 40-60 words.
a) How do limitations of financial statements become limitation of analysis of financial statements. (See Lesson 31)
b) Explain the procedure of preparation of Reports using Pivot Table. (See Lesson 35)
Q4. Answer any one of the following questions in about 100 -150 words.
b) Make journal entries if 200, 9% debentures of ₹ 500 each have been issued as:
(i) Issued at ₹ 500, redeemable at ₹ 500
(ii) Issue at ₹ 450; redeemable at ₹ 500
(iii) Issued at ₹ 550; redeemable at ₹ 500
(iv) Issued at ₹ 500; redeemable at ₹ 550
(v) Issued at ₹ 450; redeemable at ₹ 550 (See Lesson 30)
Q5. Answer any one of the following questions in about 100 -150 words.
a) Naman and Asmeta started business with capital of ₹ 1,00,000 each on January 1,2023. their drawings during the year were ₹ 1,000 and ₹ 500 per month respectively. The interest on drawing was ₹ 200 and ₹ 100 respectively. They are allowed interest on capital at 8% p.a. Naman is allowed a salary of ₹ 2,000 per month. They earned a profit of ₹ 94,000 before interest and salary. They share profit is the ratio of 2.1. Prepare Profit and Loss Appropriation Account for the year ended March 31, 2013 and Capital accounts of partners. (See Lesson 22)
b) Ask your parents about the date of various fixed assets purchased by them like T.V., Fridge, Motorcycle, Car etc., with its useful life and then calculate the amount of depreciation to be charged on each asset. (See Lesson 14)
Q.6 Prepare any one project out of the given below:
(b) Your parents from their regular income make some savings for the known or unknown expenses/liability to meet out in future. Prepare a list of past three months savings with reasons and differentiate them in reserves or provisions keeping in view the principles of the same. (See Lesson 15)
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