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G01/G02/G40/COM106/EE/20230603

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doi : 3 Vmg JwU : 80

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Time : 3 Hours Marks : 80

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gd©gmYmaU gyMZm :

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1. gd© àíZ gmoS>{dUo A{Zdm`© Amho.
All Questions are Compulsory.

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2. àË`oH$ Cn-àíZ nmM JwUm§Mm Amho.

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Each Sub-question carry 5 marks.

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3. àË`oH$ Cn-àíZm§Mo CÎma 75 Vo 100 eãXm§V {bhm. àË`oH$ àíZmMo CÎma ñdV§Ì n¥ð>mda {bhmdo.

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Each Sub-question should be answered between 75 to 100 words. Write every questions

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answer on separate page.
4. 80 JwUm§À`m àíZn{ÌHo$Mo Amnë`m {ejUH«$_mÀ`m g§aMZoZg 20
w ma JwUm§V ê$nm§Va H$aÊ`mV `oBb
© .
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Question paper of 80 Marks, it will be converted in to your programme structure marks.

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5. àíZm~m~V e§H$m Agë`mg, _amR>r ^mfoVrb àíZ A{YH¥$V g_Omdm.

Incase of doubt of question, Marathi version will be treated as final.
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1. Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions.

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A) l‘ ¶m CËnmXZ KQ>H$mMr d¡{eîQ>ço {bhm.

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a) Write the features of labour, the factor of production.

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~) nwadR>çmVrb ~Xb {ddoMZ H$am.

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b) Explain the changes in supply.

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H$) B-H$m°‘g©À¶m ì¶dhmam§Mo àH$ma ñnï> H$am.

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c) Explain the types of E-commerce transactions.

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S>) ì¶dgm¶mMo ‘¶Ëd ñnï> H$am. H$moUVo hr nmM ‘wÔo ’$³V

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d) Discuss the importance of Business. Write any five points only.

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B) AmXoe åhUOo H$m¶? AmXoe nÌmV g‘m{dï> H$amd¶mMo ‘wÔo {bhm.

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e) What is the meaning of purchase order? Write the points to be included in purchase
order.
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2. Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions.

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A) bhmZ à‘mUmda {H$aH$moi ì¶mnma H$aUmè¶m XþH$mZm§Mo àH$ma {ddoMZ H$am.

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a) Discuss the types of small scale retail shops.

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~) A§VJ©V ì¶mnma d {dXoer ì¶mnma ¶mVrb ’$aH$ ñnï> H$am. H$moUVohr nm§M ‘wÔo ’$³V

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b) Write any five points to explain the difference between Home Trade and Foreign

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Trade.

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H$) gmJar {då¶mMo àH$ma ñnï> H$am.

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c) Explain the types of Marine Insurance.

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S>) C{MV H$amamgmR>r Amdí¶H$ Agbobr ""‘w³V g§‘Vr'' hr g§H$ënZm ñnï> H$am.
d) Explain the concept of "Free Consent" which is essential for a valid contract.

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B) 20
Am¶H$a H$m¶XçmZwgma ''ì¶dgm¶ d Y§XçmnmgyZMo CËnÞ'' hr g§H$ënZm {ddoMZ H$am.
e) Discuss the concept of "Income from Business and Profession" as per the Income
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Tax Act.
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3. Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions.

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A) KmD$H$ ì¶mnmè¶mMr H$m¶} {ddoMZ H$am.

a) Discuss the functions of Wholesaler.
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~) JwXm‘m§Mo H$moUVohr nmM àH$ma ñnï> H$am.

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b) Explain any five types of warehouses.

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H$) H§$nZr d ghH$mar g§ñWm ¶mVrb ’$aH$mMr nmM ‘wÔo {ddoMZ H$am.
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c) Discuss five points showing difference between a company and co-operative society.
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S>) ^mJrXmar g§ñWoMo Xmof H$moUVo?

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d) Which are the drawbacks of partnership firm?

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B) gaH$mar ImVo qH$dm {d^mJr¶ g§KQ>Z ¶m àH$mamMr d¡{eîQ>ço {ddoMZ H$am.

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e) Discuss the features of Govt. Department or Divisional organisation.

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4. Imbrbn¡H$s H$moUVohr Mma Cn-àíZ gmoS>dm. Solve any four sub-questions.

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A) {hemo~gmè¶m§À¶m g§H$ënZm§Mo ñn{ï>H$aU H$am.
a) Explain the concepts of Accounting.

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~) Imbrb ì¶dhma amoO{H$XuV Zm|X H$am.

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i) CYma IaoXr lr nQ>ob ¶m§Mo H$Sy>Z ê$. 25,000 ˶m§Zr 10% ì¶mnmar gyQ> {Xbr.

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ii) amoI {dH«$s ê$. 20,000 ˶mda ì¶mnma 3% amoH$S> gyQ> {Xbr.
iii) drO ~rb ê$. 7,500 MoH$Zo {Xbo.

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iv) lr nQ>ob ¶m§Zm ê$. 10,000 {Xbo.

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v) lr OmYd ¶m§À¶mH$Sy>Z CYma {dH«$s nmoQ>r ¶oUo Agbobo ê$. 3,000 {‘imbo.
b) Journalise the following transactions.

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i) Credit purchases of Rs. 25,000 from Mr. Patel he allowed 10% trade discount.

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ii) Cash sales Rs. 20,000 cash discount allowed 3%.
iii) Paid electricity bill of Rs. 7,500 by cheque.
iv) Paid Rs. 10,000 to Mr. Patel.

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v) Received Rs. 3,000 from Mr. Jadhav for credit sales to him.
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H$) {dH«$s nwñVH$mMm Z‘wZm V¶ma H$am {dH«$s nwñVH$ {b{hʶmMo ’$m¶Xo H$moUVo?
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c) Prepare the form of sales book. Which are the advantages of writing sales book?
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S>) Imbrb ‘m{hVr dê$Z ì¶mnma ImVo V¶ma H$am.

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lr A{ZHo$V Omoer ¶m§À¶m 31-12-2022 amoOr g§nboë¶m dfm©À¶m VoarO nÌH$mVyZ Imbrb AmH$S>do mar
CnbãY Amho.
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ê$. ê$.
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{dH«$s 2,60,000 IaoXr naV Ho$br 7,000

IaoXr 1,40,000 {dH«$s naV Ambr 5,000
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gmR>çmVrb ‘mbmMo IaoXr darb dmhVyH$ IM© 6,000

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A{Vd¥ï>r‘wio ZwH$gmZ 8,000

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AIoaMm ‘mbgmR>m 20,000 àma§^rMm ‘mbgmR>m 15,000

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d) Prepare trading account from the following information.

Following balances are available from the trial balance of Mr. Aniket Joshi for the
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year ended on 31-12-2022.

Rs. Rs.
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Sales 2,60,000 Purchases return 7,000

Purchases 1,40,000 Sales return 5,000
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Damages of goods in Carriage inward 6,000

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stock due to 8,000

Closing stock 20,000 Opening stock 15,000
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B) lr A{ZHo$V Omoer ¶m§À¶m 31-12-2022 amoOr g§nboë¶m dfm©À¶m VoarO nÌH$mVyZ Imbrb ‘m{hVr

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CnbãY Amho. ˶mdê$Z 31-12-2022 amoOr g§nboë¶m dfm©gmR>r Z’$m VmoQ>m ImVo V¶ma H$am.

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Zmdo ê$. O‘m ê$.

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doVZ 30,000 T>mo~i Z’$m 1,39,000

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drO ~rb 8,000 ì¶mO 3,000

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^mS>o 6,000
{d‘m 1,500

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’${Z©Ma 20,000

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BVa ‘m{hVr …

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i) ^mS>o ê$. 2,000 XoUo hmoVo.

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ii) ê$. 500 {d‘m nw{T>b dfm©gmR>r {Xbm Amho.

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iii) ê$. 8,000 À¶m ‘mbmMo A{Vd¥ï>r‘wio ZwH$gmZ Pmbo.
iv) ’${Z©Mada 10% Kgmam AmH$mam.
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e) Following balances are available from the trial balance of Mr. Aniket Joshi for
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the year ended on 31-12-2022. Prepare profit and loss A/c for the year ended on
31-12-2022.
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Dr. Rs. Cr. Rs.

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Salary 30,000 Gross profit 1,39,000

Electricity bill 8,000 Interest 3,000
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Rent 6,000
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Insurance 1,500
Furniture 20,000
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Other information :
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i) Rent Rs. 2,000 was payable.

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ii) Rs. 500 of insurance are paid for next year.

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iii) Goods worth Rs. 8,000 damaged due to heavy rain.

iv) Depreciate furniture by 10%.
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