NIOS CLASS 12TH Accountancy (320) SOLVED TMA In English Medium PDF SESSION 2023 - 24

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NIOS CLASS 12TH Accountancy (320) SOLVED TMA In English Medium PDF SESSION 2023 - 24

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

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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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) Explain the role of an accountant in the society.
(b) To make financial statements meaningful, only material facts i.e. important and
relevant information should be supplied to the users of accounting information.
Explain the convention of consistency with an example.

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

(a) From the following transactions prepare Simple Cash Book:
2014 ₹
March 01 Cash in hand 32,500
March 08 Cash paid to Rohan 8,000
March 12 Goods Purchased 3,000
March 15 Cash received from Tanya 2,000
March 18 Cash Sales 4,000
March 22 Paid wages 4,000
March 25 Salary paid 3,000
March 28 Cash paid to Manish 3,500
March 31 Rent paid 2,500

(b) Pawan received the following Bills of Exchange. Record them in Bills Receivable Book.
July 01 Drawn on Manish a Bill of Exchange at 2 months which was accepted and
returned by him on July 1, 2014 for a sum of ₹ 15,000
July 15 Drawn on Sushant a Bill of Exchange for ₹ 12,000 at 2 months, which was
accepted on the same day.
July 20 Drawn on Amrita a Bill of Exchange for ₹ 60,000 at 3 months which was
accepted and returned by her on July 20 itself.

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

(a) ‘Agreement of Trial Balance is not the conclusive proof of the accuracy of accounts’. Comment

(b) From the following particulars, prepare Bank Reconciliation statement as on
December 31, 2014.

(i) Balance as per Cash Book ₹ 4,200
(ii) Cheques issued but not presented for payment ₹ 2,000
(iii) Cheques deposited but not collected ₹ 3,000
(iv) Bank charges debited by the bank ₹ 250

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

(a) A sold goods to B for ₹ 2,000. B accepts two bills of ₹ 1,000 each for 3 months. A
endorsed one bill to C. On due date both bills are met. Pass the entries in the books of A and B.
b) Salman and Usman Bros. acquired a machine on July 1, 2014 at a cost of ₹ 70,000
and spent ₹ 5,000 on its installation. The firm writes off depreciation @ 10% on
straight line method. The books are closed on December 31 every year. Show the
machinery and depreciation account for three years.

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

(a) From the following Statement of Profit and Loss, prepare Common-size Statement of Profit and Loss and give comments.
(b) Explain the procedure of managing Text in excel.

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

(a) Make use of your communication skills to obtain Partnership Deed of five firms. Go through partnership deed of such firms. Identify the provisions which are not
common. Also find out the important items that you would like to include in one of
the partnership deeds.

List of the items you suggest to be included in the partnership deeds

b) Your father is a shareholder of a company. Every year he receives report from the
company. This report is called annual report of the company. After going through the report for a year, find out the following:
1. Name of the company with suffix Ltd. or Private Ltd.
2. Mention the amount of capital:
(a) Authorised
(b) Issued
(c) Called up
(d) Call in Arrears
(e) Reserve capital

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Most Important Facts relating to TMA:

➛ This assignment solution is based on the latest session 2023-24.
➛ The Last date of submission of this assignment is 31 January 2024 (For April examination).
➛ The Last date of submission of this assignment is 31 August 2024 (For Oct. examination).
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