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NIOS Accountancy (320) Solved Assignments [TMA] English Medium 2025-26
NIOS SOLVED ASSIGNMENTS [TMA] 2025-26
SENIOR SECONDARY SOLVED [TMA] 2025-26 for class 12
Accountancy (320)
Tutor Marked Assignment
Click Here to Buy NIOS Accountancy (320) Solved TMA English Medium (2025-26) 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) Do you believe that Accounting as a source of information? If yes, then explain why. (See Lesson 1)
b) A business firm will continue to carry on its activities for an indefinite period of time. Explain the going concern concept of accounting. (See Lesson 2)
Q2 . Answer any one of the following questions in about 40- 60 words.
a) Material fact means the information of which will influence the decision of its user. In this context, explain the concept of convention of materiality. (See lesson-3)
b) Your friend wants to enter into a partnership firm. But he does not know the concept of Partnership deed. As a good friend, explain him the concept of Partnership deed. (See lesson-22)
Q3. Answer any one of the following questions in about 40-60 words.
a) Mr. Arjun frequently deposits money into his bank account and makes payments through cheques. At the end of the month, he wants to verify his bank balance but finds discrepancies between his records and the bank's records. His banker advises him to check his Bank Pass Book to track all transactions accurately. In this context, explain the concept of a Bank Column Pass Book. (See lesson-7)
b) Explain why the sale of assets, such as old furniture, is not recorded in the Sales Journal but rather in a different account? (See lesson-8)
Q4. Answer any one of the following questions in about 100 -150 words.
a) From the following particulars of Shreya Traders, prepare a bank reconciliation statement on June 30,2024
i. Balance as per the cash book Rs. 38,750
ii. Rs. 250 charges for Credit card fee are debited by bank, which is not recorded in cash book.
iii. Cheques for Rs. 10,550 are deposited in the bank but not yet collected by the Bank.
iv. There was also a debit in the pass book of Rs. 2,500 in respect of a discounted bill dishonoured.
(See lesson-10)
b) Your friend is confused between a Bill of Exchange and a Promissory Note. As a good friend, explain the key differences between the two. (See lesson-11)
Q5. Answer any one of the following questions in about 100 -150 words.
a) On October 1, 2022, the Sonika Transport Company purchased a Truck for Rs. 10,00,000. On April 1, 2024, this Truck was involved in an accident and was completely destroyed and Rs. 5,00,000 were received from Insurance Company in full settlement. On the same date another Truck was purchased by the company for Rs. 12,00,000. The company writes off 10% depreciation p. a. on written down value method. Give the Truck Account from 2022 to 2024. The accounting year ends on 31st December. (See lesson-14)
b) Your friend is struggling to analyze large amounts of data in Excel and is unaware of how Pivot Tables can help. As a friend, explain to him the concept of Pivot Tables and how they assist in preparing meaningful reports efficiently. (See lesson-35)
Q.6 Prepare any one project out of the given below:
a) Record the following transactions in a Simple Cash Book of M/s Ritika & Co. (See Lesson-7)
Date Amount
2024 Rs.
April. 01 Cash in Hand 55,000
April. 06 Received from Radhika (after allowing a discount 250) 2,000
April 08 Purchased goods for cash from Barkha 3,500
April. 10 Paid Advertising expense 800
April. 18 Sold Goods 7,500
April. 23 Paid Abhishek 6,700
April. 27 Purchased Machinery 6,000
April. 31 Paid Rent 1,900
b) M/s Satnam Ltd. offered to the public for subscription 20,000 shares of Rs 100 each, payable as Rs 25 per share on application, Rs 40 per share on allotment, and the balance on the first and final call. Applications were received for 25,000 shares. Applications for 3,000 shares were rejected altogether, and the application money was refunded. The remaining applicants were allotted the offered shares, and their excess application money was adjusted towards the amount due on allotment. Calls were made and duly received. Make journal entries in the books of the company. (See Lesson-26)
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