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HSC Commerce (English Medium) इयत्ता १२ वी - Maharashtra State Board Question Bank Solutions for Book Keeping and Accountancy

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Book Keeping and Accountancy
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Prepare a specimen of Bill of Exchange from the following information:-

  1. Drawer - Shri Mahesh Patil, Plot No. 25, "Ganesh Nivas" Mahesh Nagar, Koregaon.
  2. Drawee - Shri Vijay Jadhav, "Saket" M.G. Road, Pune 11.
  3. Payee - Shri Sanjay Bornare, Vaijapur.
  4. Period of Bill - 60 days
  5. Date of Bill - 16th March, 2013
  6. Amount of Bill - Rs. 15000
  7. Date of Acceptance - 20th March, 2013
[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

Joshi - Patil Ltd. issued 2,000, 10% debentures of Rs. 100 each, payable Rs. 20 on application and the balance on allotment. Company received applications for 2,500 debentures, out of which applications for 2,000 were alloted fully and remaining applications were rejected and the money refunded.

Journalise the above transactions, assuming that all the sums were received.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

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Prepare a specimen of Bill of Exchange from the following information
(1) Drawee : M.P. Shinde, Siddharth Nagar, Panchgani.
(2) Drawer: M.M. Shaikh, Satara Road, Sangli.
(3) Period of bill : 90 days.
(4) Amount of bill : Rs. 12,800/-
(5) Date of bill : 10th March, 2013.
(6) Date of Acceptance: 14th March, 2013.
[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined
Raja of Nagpur draws a bill on Pradhan of Bhandara for Rs. 6,000 at 3 months. Pradhan accepted and returned it to Raja. Raja then sent the bill to bank for collection.

On due date, Pradhan finds himself unable to make payment of the bill and requests Raja to renew it. Raja accepted a proposal on the condition that, Pradhan should pay Rs. 1,000 on account along with interest Rs. 250 in cash and should accept new bill for the balance at 2 months. These arrangements were carried through. Afterwards, one month before due date of new bill Pradhan retired his acceptance by paying Rs. 4,850.

Give Journal entries in the books of Raja of Nagpur.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

The issue of debenture more than the face value is termed as an issue of debenture at par.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined
Date on which payment of a bill is to be made.
[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

A bill which is drawn in one country and made payable in other country is called __________.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

From the following information prepare a format of a Bill of Exchange:   

(1) Drawer Mr Avadhoot Raktade
586, Main Road, Ajara
(2) Drawee Mr Mukund Aglawe
133, Chandni Chowk, Panvel
(3) Amount Rs. 8,800
(4) Period Two months
(5) Date of Bill 1st May, 2010
(6) Date of Acceptance 5th May, 2010
[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

The person who endorses bill.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

Drawer and payee of a bill of exchange may be one and the same person.

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined
Journalise the following transactions in the books of Mr. Vivek :

(a) On 1st January, 2010, Sameer informs Vivek that Mahesh's acceptance for Rs 32,000 endorsed to Sameer has been dishonoured. Noting charges Rs 800.

(b) On 1st February, 2010, Subhash renews his acceptance to Vivek for Rs 30,000 by paying Rs 14,000 in cash and accepting fresh bill for the balance plus interest @ 10% p.a. for 3 months.

(c) On 5th February, 2010, Dinesh retired his acceptance to Vivek for Rs 12,000 by paying Rs 11,600 in cash.

(d) On 1st March, 2010 Vivek sent a bill of Sohan for Rs 20,000 to Bank for collection. Bank informed that the bill has been dishonoured by Sohan.  

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined
Journalise the following transactions in the books of 'Avadhoot'.

(a) Nandini informs Avadhoot that Nisha's acceptance for Rs. 5,000 endorsed to Nandini has been dishonoured. Noting charges amounted to Rs. 100.

(b) Dhanashri renews her acceptance to Avadhoot for Rs. 2,400 by paying Rs. 1,200 in cash and accepting a new bill for the balance plus interest at 12% p.a. for 3 months.

(c) Honagekar's acceptance to Avadhoot Rs. 6,000 retired one month before its due date at a discount of 20% p.a.

(d) Bank informs to Avadhoot that the dishonour of Shashikala's acceptance for Rs. 4,000 discounted with the bank. Noting charges amounted to Rs. 70.

(e) Avadhoot sent a bill of Pravin for Rs. 6,000 to the bank for collection. 

[7] Bills of Exchange
Chapter: [7] Bills of Exchange
Concept: undefined >> undefined

Answer in a sentence only.
What is meant by ‘Issue of debenture at discount and redeemable at premium’?

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

Answer in a sentence only.
What is meant by ‘Premium on Redemption of debentures?

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

Write one word/term/phrase which can substitute the following
The debentures where a charge is created on the assets of company.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

Write one word/term/phrase which can substitute the following
The issue of debentures more than face value of debentures

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

Select most appropriate alternative from those given below :
The issue of debenture at its face value is called the issue ___________.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

Select most appropriate alternative from those given below :
The issue of debentures less than the face value is called ___________.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

Select most appropriate alternative from those given below :
The issue of debentures more than face value is called___________.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined

State to whether the following statement is True/False.
The issue of debentures less than face value of debenture to termed as issue of debentures at discount.

[8] Company Accounts
Chapter: [8] Company Accounts
Concept: undefined >> undefined
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