NIOS CLASS 10TH Accountancy (224) SOLVED TMA In English Medium PDF SESSION 2023 - 24

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NIOS CLASS 10TH Accountancy (224) SOLVED TMA In English Medium PDF SESSION 2023 - 24

Which is Applicable for March/April & October/November 2024 Examination.

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TMA Questions

1. Answer any one of the following questions in about 40- 60 words.

(b) “Accounting Equation remains intact under all circumstances” Justify this statement with the help of examples

2. Answer any one of the following questions in about 40- 60 words.

(a) Enumerate the causes of difference in the balances of cash book and pass book.
(b) What is a business transaction? Give five examples of business transactions

3. Answer any one of the following questions in about 40- 60 words.

(a) State the meaning of Sales Returns Book. Draw its format.

(b) State the purposes for which capital reserves can be utilized.

4. Answer any one of the following questions in about 100-150 words.

(a) Show the Accounting Equation for the following transactions:

i) Gobind started business with cash 25,000
ii) Purchased goods from Sunita 10,000
iii) Sold goods to Soham costing ₹ 1,800 1,500
iv) Gobind withdrew from business 5,000

(b) The cash book shows a bank balance of Rs.7,800. On comparing the cash book with pass book, the following discrepancies were noted:

i) Cheque deposited in bank not credited, Rs.3,000.
ii) Cheque issued but not yet present for payment.Rs.1,500.
iii) Insurance premium paid by the bank, Rs.2,000.
iv) Bank interest credit by the bank, Rs.400.
v) Bank charges, Rs.100.
vi) Directly deposited by a customer, Rs.4,000.
vii) Prepare a Bank Reconciliation Statement.

5. Answer any one of the following questions in about 100-150 words.

(a) Distinguish between provisions and reserves on the basis of any six points).

(b) iPrepare Purchases Book of mABC Enterprises from the following transactions:
Jan. 03 Bought from Sun Electricals, Ghaziabad:
100 tube lights @ Ŝ. 40 each.
500 table fans @ Ŝ. 500 each.
Trade discount @ 10%
Jan. 11 Purchased goods from Ravi Electric Company, Amroha:
300 bulbs @ Ŝ. 10 each.
240 Irons @ Ŝ. 200 each
Trade Discount @ 15%
Jan. 15 Bought furniture from Modern Furniture House, Delhi :
10 chairs @ Ŝ. 1,200 each
3 tables @ Ŝ. 4,000 each
Jan. 20 Bought from Raftar Fans India, Delhi for cash :
50 fans @ Ŝ. 1,400 each
Jan. 28 Bought from Ram and Laxman Co., Delhi :
250 tube lights @ Ŝ. 45 each

6. Explain in detail as how the company is created in Tally.

Prepare Journal and post into ledger the following transaction of M/S Garib Chand and
2012 Particulars ᱧ.
Apr. 1 Cash in hand 11,500
Apr. 1 Stock of goods in hand 12,500
Apr. 1 Bank Balance 20,000
Apr. 1 Due to Ramesh 1,000
Apr. 1 Due from Tara Chandani 2,000
Apr. 2 Sold goods to Manmohan 15,000
Apr. 4 Cash sales 7,000
Apr. 7 Sold to Raghuvanshi 4,000
Apr. 9 Bought goods from Ramesh 1,250
Apr. 15 Sold goods to Tara Chandani 2,000
Apr. 18 Wages paid 400
Apr. 21 Received from Manmohan 6,000
Apr. 28 Proprietor took goods for personal use 1,000
Apr. 30 Paid Income Tax 5,000

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