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BCOC-131 Solved Assignment English Medium 2025-26
Bachelor of Commerce B.Com (FYUP)
[Valid from 1st July, 2025 to 30th June, 2026]
Second Semester
B.C.O.C-131
FINANCIAL ACCOUNTING
TUTOR MARKED ASSIGNMENT
Note: Attempt all the questions.
Section-A
(Attempt all the questions. Each question carries 10 marks.)
Q.1 Name items which are recorded at the invoice price in the Consignment Account. Give journal entries passed for the adjustment of loading in respect of each item. (10)
Q.2 Why is journal sub-divided? Name the special journals and state the type of transactions entered in each of them. (10)
Q.3 How are branch balances incorporated in Head Office books at the end of the accounting year? (10)
Q.4 What do you mean by accounting concepts? Briefly explain the accounting concepts which guide the accountant at the recording stage. (10)
Q.5 Explain the need and significance of depreciation. What factors should be considered for determining the amount of depreciation? (10)
Section-B
(Attempt all the questions. Each question carries 6 marks.)
Q.6 Define Ledger & Group. How Ledger is different from Group? (6)
Q.7 What are the different types of errors that are usually committed in recording transactions? Explain with examples. (6)
Q.8 State the journal entries passed to open various accounts under Stock and Debtors System as applicable to hire purchase business. (6)
Q.9 What are the qualitative characteristics of accounting information? Briefly explain. (6)
Q.10 Explain briefly various methods of recording the joint venture transactions without maintaining separate set of books. (6)
Section-C
(Attempt all the questions. Each question carries 10 marks.)
Q.11 Explain the considerations which are required to be kept in mind while choosing accounting software.(10)
Q.12 Write short notes on the following:
a) Loading
b) Joint venture
c) Debit Note
d) Normal loss
e) Hire purchase
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Submission of the completed assignments:
1. Those students who are appearing in December 2025 Term End Examination they have to submit latest by in 15 October 2025.
2. Those students who are appearing in June 2026 Term End Examination they have to submit latest by in 15 March 2026.
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