Accounting and Financial Analysis 1st Semester BBA-104 Previous Year Question Paper

CCS BBA 1st Semester Accounting and Financial Analysis BBA-104 Previous Year Question Paper

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📘 EXAM DETAILS

Course: B.B.A. I Semester

Subject: Accounting and Financial Analysis

Paper Code: BBA-104

University: CCS University

Exam Year: December 2024

Course: New Course

Time: 3 Hours

Maximum Marks: 75

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📄 Section-A (Very Short Answer Type Questions)

Note: Attempt all questions. Each question carries 3 marks. Very short answer is required not exceeding 75 words.

1. What is Fund from operation?

फंड फ्रॉम ऑपरेशन क्या है?

2. What do you mean by Cash and Cash Equivalent?

कैश एवं कैश समकक्ष से आप क्या समझते हैं?

3. If Opening stock is ₹15,000, Closing Stock ₹25,000 and cost of sales ₹2,40,000, find Stock Turnover.

यदि प्रारंभिक स्टॉक ₹15,000, अंतिम स्टॉक ₹25,000 तथा बिक्री की लागत ₹2,40,000 है, तो स्टॉक टर्नओवर ज्ञात कीजिए।

4. What is Going Concern Concept of Accounting?

लेखांकन की गोइंग कंसर्न अवधारणा क्या है?

5. Give three examples of Intangible Assets.

अमूर्त परिसंपत्तियों के तीन उदाहरण दीजिए।

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📄 Section-B (Short Answer Type Questions)

Note: Attempt any two questions out of the following three questions. Each question carries 7.5 marks. Short answer is required not exceeding 200 words.

6. Distinguish between Profit & Loss Account and Balance Sheet.

लाभ एवं हानि खाते तथा बैलेंस शीट में अंतर स्पष्ट कीजिए।

7. What do you understand by Double Entry System? What are its characteristics?

डबल एंट्री सिस्टम से आप क्या समझते हैं? इसकी विशेषताएँ क्या हैं?

8. Find Current Assets and Current Liabilities from the following:

निम्नलिखित से चालू परिसंपत्तियाँ एवं चालू देनदारियाँ ज्ञात कीजिए:

(i) Current Ratio = 2.5:5

वर्तमान अनुपात = 2.5:5

(ii) Liquid Ratio = 1.5:1

तरल अनुपात = 1.5:1

(iii) Working Capital = ₹60,000

कार्यशील पूंजी = ₹60,000

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📄 Section-C (Detailed Answer Type Questions)

Note: Attempt any three questions out of the following five questions. Each question carries 15 marks. Answer is required in detail.

9. What is Fund Flow Statement? What steps will you take to prepare Fund Flow Statement?

फंड फ्लो स्टेटमेंट क्या है? फंड फ्लो स्टेटमेंट तैयार करने के लिए आप कौन-कौन से चरण अपनाएँगे?

10. What is Accounting? Explain its importance and limitation.

लेखांकन क्या है? इसके महत्व एवं सीमाओं की व्याख्या कीजिए।

11. “Accounting conventions and concepts are foundation of accounting principles.” Describe various conventions and concepts while explaining this statement.

“लेखांकन की परंपराएँ एवं अवधारणाएँ लेखांकन सिद्धांतों का आधार हैं।” इस कथन की व्याख्या करते हुए विभिन्न लेखांकन परंपराओं एवं अवधारणाओं का वर्णन कीजिए।

12. You have been given the capital structure of a company:

आपको एक कंपनी की पूंजी संरचना दी गई है:

1,000, 10% Preference Shares of ₹100 each.

₹100 प्रत्येक के 1,000, 10% वरीयता शेयर।

2,000 Equity Shares of ₹100 each.

₹100 प्रत्येक के 2,000 इक्विटी शेयर।

Profit before Tax ₹60,000

कर से पूर्व लाभ ₹60,000

Tax Rate 40%

कर की दर 40%

Proposed Dividend 10%

प्रस्तावित लाभांश 10%

Market Price of Equity Share ₹150 per share.

इक्विटी शेयर का बाजार मूल्य ₹150 प्रति शेयर।

Calculate:

गणना कीजिए:

(a) Earning per Share

प्रति शेयर आय

(b) Earning Yield Ratio

अर्निंग यील्ड अनुपात

डिविडेंड पे-आउट अनुपात

13. The Balance Sheet of Mr. Ram is as follows:

श्री राम की बैलेंस शीट निम्नलिखित है:

Liabilities 1st Jan. (₹) 31st Dec. (₹) Assets 1st Jan. (₹) 31st Dec. (₹)

Sundry Creditors 25,000 30,000 Building 50,000 60,000

Bills Payable 12,000 10,000 Machine 30,000 45,000

Outstanding Expenses 8,000 5,000 Stock 45,000 40,000

Bank Loan 30,000 40,000 Debtors 30,000 38,000

Capital 1,00,000 1,15,000 Cash 20,000 17,000

Total 1,75,000 2,00,000 Total 1,75,000 2,00,000

During the year, Mr. Ram has withdrawn ₹12,000 for his personal use. Provision for depreciation on Machine on 1st Jan. and 31st Dec. were ₹14,000 and ₹20,000 respectively. A machine costing ₹8,000 (accumulated depreciation ₹5,000) was sold for ₹4,000.

वर्ष के दौरान श्री राम ने अपने व्यक्तिगत उपयोग के लिए ₹12,000 निकाले। मशीन पर 1 जनवरी एवं 31 दिसंबर को मूल्यह्रास का प्रावधान क्रमशः ₹14,000 एवं ₹20,000 था। ₹8,000 लागत वाली एक मशीन (संचित मूल्यह्रास ₹5,000) को ₹4,000 में बेच दिया गया।

Prepare Cash Flow Statement.

कैश फ्लो स्टेटमेंट तैयार कीजिए।

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🗞️ ABOUT QUESTION PAPER

Agar aap CCS University BBA 1st Semester ke student hain, to yahan aapko Accounting and Financial Analysis (BBA-104) December 2024 Previous Year Question Paper mil jayega.

Yeh question paper exam preparation, important topics revision aur previous year question paper pattern samajhne ke liye bahut helpful hai.

Is paper ko solve karke students apni preparation ko aur strong kar sakte hain aur examination mein better performance ke liye practice kar sakte hain.

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📢 NOTE

Yeh question paper students ki academic help aur exam preparation ke purpose se provide kiya gaya hai.

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💡 EXAM TIPS

Accounting and Financial Analysis ke liye:

Important accounting concepts aur conventions ko revise karein.

Ratio analysis ke numerical questions ki practice karein.

Fund Flow aur Cash Flow Statement ke formats achhe se samjhein.

Balance Sheet aur Profit & Loss Account ke differences yaad rakhein.

EPS, Earning Yield Ratio aur Dividend Pay-out Ratio ke formulas revise karein.

Long-answer questions mein proper format, working notes aur calculations clearly show karein.