33 T I,II

Unit Exam No :- 04/A/l/2020

myFg;ghPl;ir – tUkhdf;$w;Wk;> cw;gj;jpf; fpuaf;$w;Wk;

Accounting I II a/l 2020

fzf;fPL I II myF ; ghPl;ir

Njh;r;rp 06> 07>

,y 2.00
04 24.05.2020 kzp

gFjp I

Q1) fk;rd; epWtdj;jpd; 2019/2020 epjpahz;bw;fhd tpw;gid & 183000 nfhs;tdT

&172000> cl;jpUk;gy; (ntspj;jpUk;gy; &2000 fopj;J) & 1000 cl;Rik$yp & 5000
1.4.2019 ,y; ,Ug;G & 42000
fpuaj;jpd; kPJ 20% ,yhg vy;iyapy; njhopw;gLfpd;WJ. vdpd; 31.3.2020 ,y;
,Ug;gpd;ngWkjp ahJ?
1) & 69000 2) 62000 3) & 67000 4) & 73000 5) &63600

 rhk;rd; epWtdj;jpy; 31.3.2020 ,y; Kbtile;j epjpahz;bw;fhd Njwpa tpw;gid

& 160000 Njwpanfhs;tdT & 134000 ,Ug;G mjpfhpg;G & 14000 MFk;.
2> 3 k; tpdhf;fSf;F tpil jUf.

Q2) epWtdj;jpdhy; cioj;Jf;nfhs;sg;gl;l nkhj;jyhgk; ahJ?

1) & 40000 2) 30000 3) & 50000 4) & 70000 5) & 80000

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 1

Q3) epWtdj;jpd; ,yhg vy;iy vj;jidtPjk; ?
A fpuaj;jpd; kPJ 20%
B tpw;gid tpiy kPJ 25%
C fpuaj;jpd; kPJ 33 1/3 %
D tpw;gid tpiy kPJ 30%
,jpy; rhpahd $w;W vJ?/ vit?

1) B khj;jpuk; 2) A ak; D ak;

3) D khj;jpuk; 4) B Ak; C Ak;
5) C khj;jpuk;

Q4) fhe;jp epWtdj;jpy; Mz;Lfhyj;jpy; Vw;gl;l jPtpgj;jpy; xU gFjp gz;lq;fs;

jPapdhy; moptile;jJ epWtdj;jpd; nfhs;tdT 128000 tpw;gid 152000 cl;jpUk;gy;
& 2000 ntspj;jpUk;gy; & 4000 Rikapwf;fy;fl;ldk; & 3000 ,Ug;gpy; Vw;gl;l
FiwT & 13000 tpw;gid kPJ 20% ,yhg vyiyapy; njhopw;gLfpd;wJ.
moptile;j nghUspd;ngWkjp ahJ?

1) & 10000 2) 20000 3) & 30000 4) & 40000 5) & 50000

 1/4/2019 ,y; Mz;Lf;F 18000 thliff;F fl;blk; vLf;fg;gl;lJ. ,t;thlif 1/1/2020

,ypUe;J 24000 thf mjpfhpf;fg;gl;lJ. epWtd epjpahz;L 31/3 ,y; epiwtilfpd;wJ
19/20 epjpahz;by; nrYj;jg;gl;l thlif 21000 fhRf;fl;Lg;ghl;Lfzf;fpypUe;J thliff;
fzf;fpw;F tutplg;glJ.
5> 6 Mk; tpdhf;fSf;F tpil jUf

Q5) 31.3.2020 ,y; Kbtile;j epjpahz;Lf;fhd tUkhdf;$w;wpy; fhl;lg;glNtz;ba

thliff; fzf;F ahJ?

1) & 18000 2) & 21500 3) & 19000 4) & 17500 5) & 19500

Q6) 31.3.2020 ,y; epjpepiyikf;$w;wpy; fhl;lg;glNtz;ba kPjpfs; ahJ?

1) ml;LW thlif & 1500 2) Kw;gd thlif & 1500 3) ml;LW thlif & 4500
4) ml;Wthlif & 2500 5) Kwgdthlif & 3500

 ,k;uhd; epWtdj;jpd; VLfspy; tUl ,WjpapYk;> Muk;gj;jpYk; fhzg;gLk; kPjpfs;

tUkhW.
31.3.2020 31.3.2019
ml;LW kpd;rhuk; 3000 1200
Kw;gd KjyPl;L tUkhdk; 4000 2500
31.3.2020 ,y; Kbtile;j fhyg;gFjpf;Fhpa kpd;rhur; nryT & 12800 ,f;
fhyg;gFjpapy; fhrhf ngwg;gl;l KjyPl;L tUkhdk; & 10500 MFk;.
7> 8 k; tpdhf;fSf;F tpil jUf?

Q7) 31.3.2020 ,y; Kbtile;j epjpahz;by; fhrhf nrYj;jg;gl;l kpd;rhuj; njhif ahJ?

1) & 13000 2) & 13600 3) & 14600 4) & 11000 5) & 12000

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 2

Q8) 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;Fhpa tUkhdf;$w;wpy; fhl;lg;glNtz;ba
KjyPl;LtUkhdk; ahJ?

1) & 9000 2) & 12000 3) & 13000 4) & 11000 5) & 10000

Q9) 31.3.2020 ,y; cs;s ,Ug;gpd; fpuak; & 48000 ,jpy; & 8500 gOjile;j
gz;lq;fs; fhzg;gLfpd;wJ. ,jid & 3500 nrytpy; gOJghh;f;fg;gl;L & 10000
ngWkjpapy;
,Ug;Gf;Fs; vLf;fg;gl;lJ. ,jd; Njwf;$ba ngWkjp > ,Ug;Gf; FiwT el;lk;
KiwNa
ahJ?

1) & 40500> & 3500 2) & 43000> & 3000 3) & 44000> & 4000
4) & 46000> & 2000 5) & 48000> & 3000

Q10) Happy epWtdj;jpd; VLfspy; tUl ,WjpapYk; Muk;gj;jpYk; fhzg;gLk; kPjpfs;

tUkhW.
31.3.2020 31.3.2019
fld;gl;Nlhh; fl;Lg;ghl;Lf; fzf;F 64000 58000
mwtplKbah Iaf;fld; xJf;fPL ? 2900
Mz;L fhyj;jpy; & 8000 njhif mwtplKbahf;fldhf
gjptspf;fg;gl;lJ. xt;nthU fhyg;gFjpapYk; xNu tPjk; mwtplKbah Iaf;flDf;F
xJf;fPL nra;ag;gLfpd;wJ. 31.3.2020 ,y; Kbtile;j fhyg;gFjpapy; tUkhdf;$w;wpy;
fhl;lg;glNtz;ba mwtplKbah Iaf;fld;njhif ahJ?

1) & 7700 2) & 4800 3) & 11200 4) & 7200 5) & 8300

 uhId; epWtdj;jpd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhf nrYj;jg;gl;l Njwpa

rk;gsk; & 16200 Copah; Nrkyhg epjpf;F (EPF) Copah; 10% Kk; epWtdk; 15% Kk;
gq;fspg;G nra;fpd;wJ. Copah; ek;gpf;if epjpaj;jpw;F (ETF) epWtdk; 5% gq;fspg;G
nra;fpd;wJ. rk;gsk; khjhe;jk; nrYj;jg;gLtJld;. Xt;nthU khj EPF. ETF gq;fspg;Gk;
mLj;JtUk; khjNk nrYj;jg;gLk;.
11> 12 Mfpa tpdhf;fSf;F tpil jUf.

Q11) 31.3.2020 ,y; Kbtile;j fhg;gFjpf;fhd tUkhdf;$w;wpy; fhl;lg;gl Ntz;ba

Copah; rhh;ghd nkhj;jr; nryT ahJ?

1) & 21600 2) & 18000 3) & 23500 4) & 20500 5) & 20500

Q12) 31.3.2020 ,y; epjpepiyf;$w;wpy; fhl;lg;gl Ntz;ba nrd;kjp EFF nrd;kjp ETF
KiwNa ahJ?

1) & 4500> & 9000 2) & 375> & 75 3) & 2700> & 900
4) & 450> & 90 5) & 1875> & 125

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 3

  rf;jp epWtdj;jpd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd ghPl;ir kPjp

tpguk; tuT nryT

rk;gsk; (NjwpaJ) 39600
Copah; Nrkyhgepjpar; nryT 6600
Copah; ek;gpf;if epjpar; nryT 2200

Copah; Nrkyhg epjpf;F (EPF) Copah; 10% Kk; epWtdk; 15% Kk; gq;fspg;G
nra;fpd;wJ. Copah; ek;gpf;if epjpaj;jpw;F (ETF) epWtdk; 5% gq;fspg;G nra;fpd;wdh;.
Xt;nthU khj EPF. ETF gq;fspg;Gk; mLj;JtUk; khjNk nrYj;jg;gLk;. 28.2.2020 ,y;
KbtilAk; 11 khjj;jpw;Fhpa rk;gsk; khj;jpuk; ,t;thz;by; nrYj;jg;gl;Ls;sJ. 2020
khh; khj rk;gsk; nrYj;jg;glTkpy;iy> ,jw;fhd EPF. ETF gq;fspg;Gf;F Vw;ghL
nra;ag;glTkpy;iy.
13> 14> 15 Mfpa tpdhf;fSf;F tpil jUf.

Q13) 31.3.2020 ,y; Kbtile;j fhg;gFjpf;fhd tUkhdf;$w;wpy; fhl;lg;gl Ntz;ba

CopauJ nkhj;jr rk;gsk;; ahJ?

1) & 36000 2) & 43200 3) & 40000 4) & 48000 5) & 44600

Q14) 31.3.2020 ,y; Kbtile;j fhg;gFjpf;fhd tUkhdf;$w;wpy; fhl;lg;gl Ntz;ba

Copau; rhh;ghd nkhj;jr; nryT ahJ?

1) & 48000 2) & 57200 3) & 51500 4) & 53500 5) & 57600

Q15) 31.3.2020 ,y; epjpepiyf;$w;wpy; fhl;lg;gl Ntz;ba nrd;kjp ahJ?

1) & 4000 2) & 4500 3) & 5200 4) & 4600 5) & 4800

Q16) uhk;fp epWtdj;jpd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd nkhj;jtpw; gid

nkhj;j nfhs;tdT KiwNa & 184000 > & 138000 1.4.2019 ,y; VAT fzf;F nryT
kPjp & 4000 nrYj;jpa VAT & 8000 tpw;gid nfhs;tdTfs; ahTk; 15% ngWkjp Nrh;
thpia cs;slf;fpAs;sJ. vdpd; 31.3.2020 ,y; VAT fzf;F kPjp ahJ?

1) & 4000 nryT 2) & 10000 tuT 3) & 10000 nryT

4) & 2000 nryT 5) & 2000 tuT

Q17) ee;;jp epWtdj;jpy; Mz;Lfhyj;jpy; Vw;gl;l jPtpgj;jpy; & 5000 gz;lq;fs; jPapdhy;
moptile;jJ epWtdj;jpd; nfhs;tdT 128000 tpw;gid 123000 cl;jpUk;gy; & 3000
ntspj;jpUk;gy; & 2000 Rikapwf;fy;fl;ldk; & 3000 tpw;gid kPJ 20% ,yhg
vyiyapy; njhopw;gLfpd;wJ. ,Ug;gpy; Vw;gl;l mjpfhpg;G my;yJ FiwT ahJ?

1) & 28000 mjpfhpg;G 2) & 228000 FiwT

3) & 24000 FiwT 4) & 24000 mjpfhpg;G 5) & 12000 mjpfhpg;G

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 4

Q18) tiuaWj;j rpq;fh; fk;gdpapd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd
jfty;fs; tUkhW.
%yg;nghUs; nfhs;tdT & 184000
Neh;$yp & 18000
cw;gj;jp Nke;jiy & 24000
%yg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 12000
FiwNtiy ,Ug;gpy; Vw;gl;l FiwT & 6000
31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd cw;gj;jpf; fpuak; ahJ?

1) & 226000 2) & 214000 3) & 220000 4) & 208000 5) & 224000

Q19) tiuaWj;j NrNahd; fk;gdpapd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd

jfty;fs; tUkhW.
cw;gj;jpf; fpuak; & 240000
Neh;$yp & 15000
cw;gj;jp Nke;jiy & 24000
%yg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 15000
FiwNtiy ,Ug;gpy; Vw;gl;l FiwT & 10000
31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd %yg;nghUs;nfhs;tdT ahJ?

1) & 206000 2) & 226000 3) & 208000 4) & 216000 5) & 224000

 tiuaWj;j ukzp fk;gdpapd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd jfty;fs;

tUkhW.
20> 21 k; tpdhf;fSf;F tpil jUf.
tpw;gidf; fpuak; & 274000
nkhj;j Nke;jiy & 38000
fhyf;fpuak; & 18000
Neh;$yp & 20000
cl;Rik$yp & 6000
%yg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 15000
FiwNtiy ,Ug;gpy; Vw;gl;l FiwT & 10000
KbTg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 12000

Q20) 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd cw;gj;jpf; fpuaKk;> %yf;fpuaKk;

ahJ?

cw;gj;jpf; fpuak; %yf;fpuak;

1) & 286000 & 276000
2) & 236000 & 256000
3) & 242000 & 296000
4) & 286000 & 256000
5) & 286000 & 238000

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 5

Q21) 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd gad;gLj;jpa %yg;nghUs; fpuaKk;>
%yg;nghUs; nfhs;tdTk; ahJ?

gad;gLj;jpa %yg;nghUs; fpuak; %yg;nghUs;nfhs;tdT

1) & 256000 & 275000
2) & 236000 & 245000
3) & 246000 & 255000
4) & 226000 & 256000
5) & 232000 & 238000

Q22) tiuaWj;j uhId; fk;gdpapd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd

jfty;fs; tUkhW.
gad;gLj;jpa %yg;nghUs; fpuak; & 162000
Neh;$yp & 12000
tpw;gidf; fpuak; & 242000
%yg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 10000
FiwNtiy ,Ug;gpy; Vw;gl;l FiwT & 12000
KbTg;nghUspy; Vw;gl;l FiwT & 8000

31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd cw;gj;jp Nke;jiy ahJ?

1) & 40000 2) & 56000 3) & 60000 4) & 32000 5) & 48000

 tiuaWj;j rpuhzp fk;gdpapd; 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd jfty;fs;

tUkhW.
23> 24> 25 k; tpdhf;fSf;F tpil jUf.
tpw;gid & 400000
nkhj;j Nke;jiy & 35000
fhyf;fpuak; & 12000
Neh;r; nryT & 30000
cl;Rik$yp & 4000
%yg;nghUs; ntspj;jpUk;gy; & 3000
%yg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 18000
FiwNtiy ,Ug;gpy; Vw;gl;l FiwT & 12000
KbTg;nghUs; ,Ug;gpy; Vw;gl;l mjpfhpg;G & 10000
tpw;gid kPJ 20% nkhj;jyhgk; ciof;fg;gLfpd;wJ.

Q23) 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd tpw;gidf; fpuaKk;> cw;gj;jpf;fpuaKk;

ahJ?

tpw;gidf; fpuak; cw;gj;jpf; fpuaKk;

6) & 280000 & 290000
7) & 360000 & 350000
8) & 320000 & 310000
9) & 360000 & 370000
10) & 320000 & 330000

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 6

Q24) 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd gad;gLj;jpa %yg;nghUs; fpuaKk;>
%yg;nghUs; nfhs;tdTk; ahJ?

gad;gLj;jpa %yg;nghUs; fpuak; %yf;fpuaKk;

1) & 265000 & 295000
2) & 265000 & 255000
3) & 245000 & 275000
4) & 256000 & 296000
5) & 264000 & 294000

Q25) 31.3.2020 ,y; Kbtile;j fhyg;gFjpf;fhd %yg;nghUs;nfhs;tdT ahJ?

1) & 292000 2) & 236000 3) & 282000 4) & 280000 5) & 254000

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 7

 gFjp II
tpdh ,y 01

1.3.2019 ,y; & 300000 njhifia %yjdkhf ,l;L Muk;gpf;fg;gl;l rhJ epWtdj;jpd;
khh;r; khjj;jpw;fhd jfty;fs; tUkgW
fhRg; ngWtdT
fhR tpw;gid 124000
fld;gl;Nlhhplk; ngw;wJ 146000
tpw;gidf;fhf ngwg;gl;l Kw;gdk; 45000 315000

fhRg; nfhLg;gdT
%yg;nghUs;nfhs;tdT & 85000
fld;nfhLeUf;fhd nfhLg;gdT & 115000
Neh;$yp & 24000
%yg;nghUs; nfhs;tdTf;fhd Kw;gdf;nfhLg;gdT & 60000
tpepNahfr; nryT & 8000
njhopw;rhiy thlif & 12000
njhopw;rhiy kpd;rhuk; & 10000
15..3..2019 nghwp ,ae;jpuf;nfhs;tdT &80000 314000

Vida jfty;fs;

1. khh;r; khjj;jpw;fhd %yVLfspd; nkhj;jk; tUkhW

%yg;nghUs; nfhs;tdT & 112000
tpw;gid ehNsL & 162000
cl;jpUk;gy; ehNsL 4000
ntspj;jpUk;gy; ehNsL 5000
2. 31.5.2019 ,y; Kbtile;j %d;W khjq;fSf;F nrYj;jg;gl;l njhifia thlif
Fwpf;Fk;.
3. Kw;gd tpw;gid njhlh;gpy; ,k; khjj;jpy; & 30000 ngWkjpahd nghUl;fs; khj;jpuk;
toq;fg;gl;lJld; %yg;nghUs; Kw;gdf;nfhLg;gdtpy; & 50000 %yg;nghUl;fs; khj;jpuk;
,k;khjj;jpy; ngwg;gl;lJ.
4. nghwpapd; ,opTg; ngWkjp & 8000 gaDs;s Mal;fhyk; 6 tUlk;
5. khh;r; khjj;jpw;fhf Vg;guy; 10k; jpfjp fpilf;fg; ngw;w kpd;rhug;gl;bay; & 12000
6. fld;gl;Nlhhplk; gjptspj;j njhif & 6000
7. 31.3.2019 ,y; kPjpfs;
%yg;nghUs; & 48000
KbTg;ngh&s; & 36000
FiwNtiy & 18000

Ntz;lg;gLtJ
1. Gpd;tUk; NgNul;Lf; fzf;Ffs;
tpw;gid fzf;F> nfhs;tdTf; fzf;F fld;gl;Nlhd; fzf;F fld;nfhLeh; fzf;F
Kw;gd tpw;gid ngWtdT fzf;F> Kw;gd nfhLg;gdT fzf;F
2. 2019 khh;r; khjj;jpw;fhd cw;gj;jpf; fzf;F
3. 2019 khh;r; khjj;jpw;fhd tUkhdf;$w;W
4. 31.3.2019 ,;y; epjp epiyikf;$w;W
( 30 Gs;spfs;)

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 8

tpdh ,y 02
Mil cw;gj;jp Kaw;rpapy; <LgLk; fk;rd; epWtdj;jpy; 31/3/2019 ,y; Kbtile;j
epjpahz;Lf;fhd jfty;fs;.
1/4/2018 ,y; ,Ug;G Jzpfs; 500M 45000
Kbtile;j Mil (180 myF) 36000
Jzpf; nfhs;tdT (1200M) 108000
cs;te;j tz;by; $yp 2800
njhopw;rhiy Kfhikahsh; rk;gsk; 5200
Neh;$yp 6800
njhopw;rhiy fhg;GWjp 3200
cw;gj;jp kPjhd jdpAhpik fl;ldk; 2100
,ae;jpu gOJghh;j;jy; 4800
Jzp ntspj;jpUg;gk; (100M) 9000
31/3/2019 ,Ug;G Jzpfs; 250M 22500
31/3/2019 Kbtile;j Mil (100 Milfs;) ?
Kbtle;j epjpahz;by; 150M Jzpfs; fsthlg;gl;ld xUrl;ilia cw;gj;jp nra;tjw;F
3M Jzp gad;gLj;jg;gLk;. 31/3/2019 ,y; cs;sthwhd Milfs; KOtJk;
epjpahz;by; cw;gj;jp nra;ag;gl;l Milfis khj;jpuk; cs;slf;fpAs;sJ.
cw;gj;jpnra;ag;gLk; myF xd;wpw;F &gh 6 jdpAhpikf; fl;lzkhf toq;fg;gLk;.
Ntz;lg;gLtJ
1. cw;gj;jp nra;ag;gl;l Milfspd; vz;zpf;if
2. Efug;gl;l %yg;nghUl;fspd; fpuak;
3. %yf;fpuak;
4. nkhj;j cw;gj;jpf; fpuak;
5. gpd;tUk; mbg;gilfspy; Milfspd; , ,Wjp ,Ug;G
m) Kjw; fpuaj;jyp ;
M) nkhj;j cw;gj;jpf; fpuaj;jpy;
( 20 Gs;spfs;)

Accounting unit Exam 04 Mr V.S. Thirukumaran J/Vayavilan central college Page 9