PDCFA Practical Examination Previous Questions
KERALA STATE RUTRONIX
Practical Examination - March 2016
Part II- Accounting (Tally)
Time. : 45 Minutes
Question Code : TA3
Mark. : 50
Dr. Paul commenced practice as an Eye Specialist on 20h April 2015 investing Rs.1,50,000/- His other transactions are as follows
2015
April
20. Purchased Medical Equipment for Rs. 50,000- (as per Bill No:122)
22. Inauguration Expenses Rs 1250/-
25. Paid donation Rs.101/-
26. Purchased Furniture for Rs. 10,000/- ( as per Bill No:1521).
29. Opened an account with Canara Bank tiy depositing Rs.60,000/-
30. Rent deposit given to building owner Rs.50,000- by cheque No 43701 of Canara Bank, It is agreed that the monthly rent may be deducted from the Tent deposit at the beginning of each month with effect from 1 May 2015. The monthly rent agreed is Rs. 1200/-
May
1.Consultancy tees collected from patients up to his mate Rs 20,000/-
3 Pais Salary to assistents for he month of Apr. Rs 5,000(Vaucher No 1)
5. Paid News paper, periodicals charge Rs.208/-
6. Medical Equipment purchased Rs.8,000/-( as per Bill No:242)
10. Consultancy fees collected from patients up to this date Rs.35,000/-
15. Withdrew for personal use Rs.18,000/-
20. Deposited into Canara Bank Rs.30,000/-
25. Paid donation Rs 1,000/-
June
1. Paid Electricity charges as per KSEB Receipt No:567 for Rs.750/-
3. Paid salary to assistant for the month of May Rs.5,000/-( as per voucher No:02)
5. Consultancy fees collected from patients up to this date Rs.48,000/-
15. Received from sale of old news paper empty, bottles etc Rs.2,000/-
30. Library books purchased for Rs.3,000/-( as per Bill No:125)
Adjustments
1. Rs.3,000/- of the consultancy fees were still outstanding.
2. Salaries to assistants for the month of june Rs.5,000/- outstanding.
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