Nios Class 12th ACCOUNTANCY (320) Handwritten Solved TMA English Medium Session 2022-23

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Nios Class 12th ACCOUNTANCY (320) Handwritten Solved TMA English Medium Session 2022-23

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This platform provides Nios Accountancy (320) TMA Solved with project work for class 12th. Here you can Get Nios Solved Tutor Mark Assignment (TMA) in Good Quality which helps to achieve More and More Marks. Nios Assignment’s Answer Prepared by well Skilled and Experienced Teachers.

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Salient Features:

➛ This Nios Tutor Marked Assignment (TMA) is Only valid for 2022-23 Academic Session.
➛ which is Applicable for March/April & October/November 2023 Examination.
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Note -

➛ Total six questions are given by Nios in TMA. All questions have 2 options out of which one has to be selected. In this PDF, we have given you the answer of one option which is better so that your marks will be good.

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TMA Questions

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

(a) Classify the following items of expenditure into capital expenditure revenue expenditure and deferred revenue expenditure
i) Amount spent on purchase of plant and machinery.
ii) Expenditure incurred on repairs of building.
iii) Heavy expenditure on research and development to introduce a new product in the market.
iv) Salaries paid.

(b) Explain the procedure of managing Text in excel.

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

(a) The concept of realisation states that revenue is realized at the time when goods or services are actually delivered. Cite two examples to ascertain the correct amount of revenue realised for a year.

(b) Visit a business unit, and discuss with the accountant to find out how do they deal with the following while preparing the books of accounts:
1. Valuation of the stock.
2. At what intervals do they close their account books?
3. What method of depreciation did they use in the last three years?
Analyse and conclude if they are following some accounting concepts or not. If yes, name the accounting conventions/ accounting concepts.

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

(a) From the following particulars of Radhika Traders, prepare a bank reconciliation statement on June 30, 2020.
1. Balance as per the cash book Rs.35,750.
2. Rs. 250 charges for credit card fee is debited by bank, which is not recorded in cash book.
3. Cheques for Rs.7,550 are deposited in the bank, but not yet collected by the bank.
4. There was also a debit in the pass book of Rs.3,500 in respect of a discounted bill dishonoured.

(b) Prepare notes regarding your receipts and payments for a month, and prepare a Cash Book on the basis of the information noted.

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

(a) Ananya received the following Bills of Exchange. Record them in Bills Receivable Book, and post them into the Ledger: 2020
(i) Jan. 1 Drawn on Reema a Bill of Exchange at 3 months which was accepted and returned by him on January 1, 2020. The amount of the bill is Rs.10,000.

(ii) Jan. 10 Drawn on Sukanya a Bill of Exchange for Rs.5,000 at 2 months, which was accepted on the same day. The bill is payable at Punjab National Bank.
(iii) Jan. 12 Reema’s acceptance endorsed in favour of Hari Kumar in full settlement of a debt of Rs.10,250.

(b) ‘Agreement of Trial Balance is not the conclusive proof of the accuracy of accounts’. Justify the statement. What should the accountant do if Trial Balance does not agree?

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

(a) Discuss the two methods of providing depreciation. Explain their merits andn demerits. Your parents make some savings every month from their regular income for the known or unknown expenses/ liability to meet out in future. Prepare a list of past three months savings with reasons, and differentiate if they are reserves or provisions.

(b) A company has issued 3000, 9% debentures of Rs.1,000 each at a discount of 10%. If the debentures are to be redeemed in five equal annual installments, calculate the amount of Discount on Issue of Debentures to be written off each year, and prepare Discount on Issue of Debentures A/c.

6. Prepare any one project out of the given below.

(a) Discuss with a shareholder of a company or do a desktop survey to find annual report of any company. Find out the following:
1. Name of the company
2. Mention the amount of capital:
a. Authorised
b. Issued
c. Called up
d. Call in Arrears
e. Reserve capital
Explain the above terms with the help of annual report of the company analysed and differentiate between a limited company or a private limited company.

(b) Discuss with partners of a firm, and find out the characteristics of partnership. Also enquire with them if they have a partnership deed between them and what will happen in case of absence of a partnership deed.

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Most Important Facts relating to TMA:

➛ This assignment solution is based on the latest session 2022-23.
➛ The Last date of submission of this assignment is 31 January 2023 (For April examination).
➛ The Last date of submission of this assignment is 31 August 2023 (For Oct. examination).
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