Sr.

INTER COMMERCE MODEL PAPER

INTERMEDIATE PUBLIC EXAMINATIONS, MARCH 2012

COMMERCE PAPER - II (ENGLISH VERSION)

TIME: 3 HOURS
Max. MARKS: 100
Part - I (50 Marks)
Section - A
Answer any TWO of the following questions in not exceeding 40
lines each.
2 10 = 20
1. Define Stock Exchange. Explain the functions of Stock Exchange.
2. Who is Wholesaler? Write the services of Wholesaler.
3. Explain the reasons for slow development of consumer
movement in India.
Section - B
Answer any FOUR of the following questions in not exceeding
20 lines each.
4 5 = 20
4. Write the objectives, benefits of SEZ's.
5. Write the advantages of Advertising.
6. What is E-commerce? Write any three of its benefits.
7. Write the basic principles of Insurance.
8. Explain the Bull and Bear.
9. What are the harmful effects of a Computer?
Section - C
Answer any FIVE of the following questions in not
exceeding 5 lines each.
5 2 = 10
10 Letter of credit
11 District Forum
12. Tele - Marketing
13. Cash Credit
14. Double Insurance
15. Wash Sales
16. Cum-dividend
17. Key - Board
Part - II (50 Marks)
Section - D
Answer the following question
1 20 = 20
18. Raju and Rao sharing profits and losses in the ratio of 3 : 2
in a partnership. Their balance sheet as on 31-12-2005 is as
follows :
LIABILITIES
Creditors
Bills Payable
General Reserve
Capital:
Raju
Rao

RS.
1,50,000
2,00,000
1,00,000
4,00,000
3,00,000
11,50,000

ASSETS
Cash at Bank
Debtors
Stock
Furniture
Machinery
Land and
Building

They agreed to take Reddy as a new partner for 1/4th

share on the above date, subject to the following :
a) Reddy has to bring cash of Rs.2,50,000 towards
capital and Rs.1,00,000 towards goodwill.
b) Depreciate stock and furniture by 10%.
c) Provide reserve for doubtful debts at 5% on debtors.
d) Appreciate Land and Buildings by 20%.
Prepare ledger accounts and a balance sheet after the
admission of Reddy.
Section - E
Answer any ONE of the following questions.
1 10 = 10
19. Mahesh of Medak consigned 250 cases of medicines to
Ameerkhan of Hyderabad. The cost of each case is
Rs.300.But the invoice price is Rs.400 per case. Mahesh
paid Rs.2,500 towards expenses. He received a bill of
Rs.20,000 as advance from consignee.Consignee sold 200
cases @ 400 for each case. Consignee expenses are
Rs.1,000 and his Commission is 5%. Prepare necessary
accounts in the books of Mahesh.
20. Prepare the Income and Expenditure account for the year
ending 31-12-1999.
Receipts
1-1-1999:
To Balance b/d
Cash
Bank
31-12-1999:
To Subscriptions
To Interest on
Investments
To Bank Interest
To Donations

Amount
Rs.

1,500
5,000
35,000
15,000
500
1,000

RS.
2,00,000
2,00,000
3,00,000
1,00,000
1,00,000

Payments
By Salaries
By Rent
By Printing &
Stationery
By Postage
By Purchase of
Playing material
By Balance c/d
Cash
Bank

58,000

Amount
Rs.
20,000
7,000
1,000
500
15,000

1,500
13,000
58,000

Adjustments:
a) Subscription received including Rs.1,500 for the year 1998
and Rs.2,500 for the year 2000.

Section - F
Answer any TWO of the following questions.
2 5 = 10
21. Write the differences between consignment and sale.
22. Reddy and Co. purchased a machinery on 1-7-1999 at a cost
of Rs.50,000. The firm writes off depreciation at 10% per
annum on Straight Line method. Books are closed on 31st
December every year. Prepare Machinery Account for five
years.
23. Ram keeps his books under the single entry system. His
assets and liabilities were as under on 31.12.2009.
Cash Rs.90; Debtors Rs.4,500; Stock Rs.3,200; Plant and
Machinery Rs.8,000; Creditors Rs.1,490; Bills payable
Rs.500.
Capital as on 01.01.2009 is Rs.10,000. During 2009 he introduced Rs.1,000 as new capital. He withdrew Rs.300 for every
month for his house hold expenses. Ascertain his profits.
24. X sold goods of worth Rs.10,000 to Y on 1-1-2006.
Immediately he has drawn 3 months bill on Y, and the Y
accepted the bill. On the same day, X discounted the bill for
6% in the bank. On the due date, bill was dishonoured by Y.
Noting charges are Rs.50. Pass journal entries in the books
of X.
Section - G
Answer any FIVE of the following Questions.
5 2 = 10
25. Who are parties to a bill of exchange?
26. What are the causes of depreciation?
27. What is Del-credere commission?
28. What is account sales?
29. What is capital expenditure?
30. What is legacy?
31. What is Good Will?
32. X and Y are partners in a firm. Their profit sharing ratio is
4 : 3. They admitted Z as new partner by giving him 1/8
share. Calculate the new profit sharing ratio of X, Y and Z.

b) Subscription dues for the year 1999 Rs.2,000.

2,50,000
11,50,000

c) Printing and Stationery payable for the year 1999 Rs.500.

(Prepared by K. Ramesh, Director, Royal Educational

Institutions, Hyderabad)

d) Salaries payable for the year 1999 Rs.3,500.

Sr. INTER PHYSICS MODEL PAPER

INTERMEDIATE PUBLIC EXAMINATIONS, MARCH 2012

PHYSICS PAPER - II
TIME: 3 HOURS

(TELUGU VERSION)
Max. MARKS: 60

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