Financial Accounting 1st Semester BBA-1003 Previous Year Question Paper
CCS BBA 1st Semester Financial Accounting BBA-1003 Previous Year Question Paper
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📘 Exam Details
Course: B.B.A. I Semester
Subject: Financial Accounting
Paper Code: BBA-1003
University: CCS University
Exam Year: December 2025
Time: 3 Hours
Maximum Marks: 75
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📄 Section-A (V. Short Answer Questions)
Note: Attempt all the five questions. Each question carries 3 marks. Very short answer is required not exceeding 75 words.
1. Explain in brief any two principles of accounting.
लेखांकन के किसी दो सिद्धांतों की संक्षेप में व्याख्या कीजिए।
2. Write a short note on fictitious assets.
काल्पनिक परिसंपत्तियों पर संक्षिप्त टिप्पणी लिखिए।
3. Define Authorized Capital.
अधिकृत पूँजी की परिभाषा लिखिए।
4. What is an accounting equation?
लेखांकन समीकरण क्या है?
5. Write any two causes of difference in Trial Balance.
ट्रायल बैलेंस में अंतर के कोई दो कारण लिखिए।
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📄 Section-B (Short Answer 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. Explain the objectives of Accounting Standards.
लेखांकन मानकों के उद्देश्यों की व्याख्या कीजिए।
7. The director of Sahoo Limited resolved that 200 equity shares of ₹100 each be forfeited for non-payment of the second and final call of ₹30 per share. Out of these, 150 shares were re-issued at ₹60 per share to Mohit. Show the necessary journal entries.
साहू लिमिटेड के निदेशक ने निर्णय किया कि ₹100 वाले 200 इक्विटी शेयरों को ₹30 प्रति शेयर की दूसरी एवं अंतिम मांग का भुगतान न करने के कारण जब्त कर लिया जाए। इनमें से 150 शेयरों को ₹60 प्रति शेयर की दर से मोहित को पुनः निर्गमित किया गया। आवश्यक जर्नल प्रविष्टियाँ कीजिए।
8. Differentiate between Capital Expenditure and Revenue Expenditure.
पूँजीगत व्यय और राजस्व व्यय में अंतर स्पष्ट कीजिए।
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📄 Section-C (Detailed Answer Questions)
Note: Attempt any three questions out of the following five questions. Each question carries 15 marks. Answer is required in detail.
9. Describe the meaning, nature and types of accounting principles.
लेखांकन सिद्धांतों के अर्थ, प्रकृति और प्रकारों का वर्णन कीजिए।
10. Write a detailed note on any three:
किसी तीन पर विस्तृत टिप्पणी लिखिए:
(a) Green Accounting
ग्रीन लेखांकन
(b) Categories of Share Capital
शेयर पूँजी के प्रकार
(c) Intangible Assets
अमूर्त संपत्तियाँ
(d) Revenue and Capital Reserve
राजस्व एवं पूँजी आरक्षित
11. “Accounting information is useful for different stakeholders.” Discuss.
**“लेखांकन जानकारी विभिन्न हितधारकों के लिए उपयोगी होती है।” चर्चा कीजिए।
12. From the following balances extracted from the books of V.K. Sethi on 31st March 2025, prepare a Trading and Profit and Loss Account for the year ended on that date and also a Balance Sheet as on the same date.
Capital Account — ₹20,000
Drawings — ₹1,500
Sales — ₹2,55,000
Stock on 1-4-2024 — ₹20,000
Returns Outward — ₹5,000
Purchases — ₹1,85,000
Bank Overdraft — ₹12,000
Sales Return — ₹2,500
Bad Debt Reserve — ₹1,200
General Expenses — ₹8,500
Creditors — ₹25,000
Wages and Salaries — ₹35,700
Freight — ₹10,300
Bad Debts — ₹1,500
Cash in Hand — ₹2,800
Discount Allowed — ₹2,500
Rent and Rates — ₹3,600
Debtors — ₹40,800
Interest Paid on Loan — ₹1,000
6% Loan (taken on 01-04-2024) — ₹20,000
Plant and Machinery: One machine costing ₹5,000 was ₹22,500 installed on 1-10-2024.
Notes:
(i) Stock on 31-3-2025 has been valued at ₹22,000.
(ii) Cost of goods taken by V.K. Sethi for private purpose is ₹700. No entry has been passed for this item.
(iii) Wages and salaries include ₹1,000 for the erection of new machinery purchased.
(iv) Bad Debt Reserve is to be increased to 5% of Debtors.
(v) Provide 10% depreciation p.a. on Plant and Machinery. Calculation of depreciation is to be shown.
31 मार्च 2025 को वी.के. सेठी की पुस्तकों से निकाले गए निम्नलिखित शेषों से उस तिथि को समाप्त वर्ष के लिए व्यापार एवं लाभ-हानि खाता तथा उसी तिथि की स्थिति के अनुसार बैलेंस शीट तैयार कीजिए।
13. M/s Nishit Printing Press bought a printing machine for ₹6,80,000 on April 01, 2022. Depreciation was provided on straight line basis at the rate of 20% on original cost. On April 01, 2024 a modification was made in the machine to increase its technical reliability for ₹70,000. On the same date, an important component of the machine was replaced for ₹20,000 owing to excessive wear and tear. Recurring maintenance expenses during the year are ₹5,000.
Prepare Machinery Account and Provision for Depreciation Account. Show the working notes accordingly for the year ending March 31, 2025.
मैसर्स निशित प्रिंटिंग प्रेस ने 1 अप्रैल 2022 को ₹6,80,000 में एक प्रिंटिंग मशीन खरीदी। मूल लागत पर 20% प्रतिवर्ष की दर से सीधी रेखा विधि द्वारा ह्रास लगाया गया। 1 अप्रैल 2024 को मशीन की तकनीकी विश्वसनीयता बढ़ाने के लिए ₹70,000 का संशोधन किया गया। उसी दिन मशीन के एक महत्वपूर्ण पुर्जे को अत्यधिक घिसावट के कारण ₹20,000 में बदल दिया गया। वर्ष के दौरान नियमित रख-रखाव व्यय ₹5,000 है।
31 मार्च 2025 को समाप्त वर्ष के लिए मशीनरी खाता एवं ह्रास प्रावधान खाता तैयार कीजिए तथा आवश्यक कार्यपत्र भी दिखाइए।
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🗞️ About Question Paper
Agar aap CCS University B.B.A. 1st Semester ke student hain, to yahan aapko Financial Accounting (BBA-1003) December 2025 Previous Year Question Paper mil jayega.
Yeh question paper exam preparation, important topics revision aur previous year question pattern samajhne ke liye bahut helpful hai.
Is paper ko solve karke students apni preparation ko aur strong kar sakte hain aur exam mein pooche jaane wale important accounting topics ki 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.
💡 Exam Tip:
Financial Accounting ki preparation ke liye Accounting Principles, Fictitious Assets, Authorized Capital, Trial Balance, Accounting Standards, Share Forfeiture & Re-issue, Capital and Revenue Expenditure, Share Capital, Reserves, Final Accounts, Balance Sheet aur Depreciation jaise topics par special focus karein.
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