Tag: book keeping and accountancy

Questions Related to book keeping and accountancy

On 18.2.13 A drew a bill on B for 10,000. B accepted the bill on 21.2.13. The bill is drawn for 30 days after sight. The due date of the bill will be:

  1. 24.3.13

  2. 22.3.13

  3. 26.3.13

  4. 21.3.13


Correct Option: C

On 1st Jan 2013,  X draws a bill on Y for Rs 1,50,000 for 3 months. X got the bill discounted on 4th Jan 2013, @ 12% p.a. The amount of discount on bill will be:

  1. 4,500

  2. 6,000

  3. 18,000

  4. 3,000


Correct Option: A
Explanation:

Calculation of discount for 3 months @ 12% p.a. 

      = 150000* 3/12 * 12/100
      =  4500

On 10th Sept. X draws a bill on Y for 3 months for 20,000. $ { 13 }^{ th } $ Dec. Was a sudden holiday, due date of the bill will be:

  1. $ { 11 }^{ th } $ Dec.

  2. $ { 12 }^{ th } $ Dec.

  3. $ { 13 }^{ th } $ Dec.

  4. $ { 14 }^{ th } $ Dec.


Correct Option: D
Explanation:

If due date comes on emergency holiday need to take next working day as due date therefore here  14th Dec is due date.

X got Y's acceptance on s bill drawn for Rs 1,50,000, discounted at 2 months at 12% p.a. The amount of discount will be?

  1. 3,000

  2. 1,500

  3. 4,500

  4. Nil


Correct Option: A

A bill is drawn on $ { 29 }^{ th } $ Jan for one month after date. The date of acceptance is $ { 2 }^{ nd } $ Feb. The bill is drawn on one month after date basis. The due date of the bill will be:

  1. $ { 28 }^{ th } $

  2. $ { 1 }^{ st } $ Mar

  3. $ { 2 }^{ nd } $ Mar

  4. $ { 3 }^{ rd } $ Mar


Correct Option: D

On 10th Sept. X draws a bill on Y for 25,000 for 30 days. 13th Dec. is public holiday, due date of the bill will be:

  1. $ { 11 }^{ th } $ Dec.

  2. $ { 12 }^{ th } $ Dec.

  3. $ { 13 }^{ th } $ Dec.

  4. $ { 14 }^{ th } $ Dec.


Correct Option: B

A draws a bill on B for 1,50,000. A endorsed the bill to C. The bill return dishonoured. Noting charges 1,500. B request A to accept the amount at 2% discount by a single cheque. The cheque amount will be:

  1. 1,47,000

  2. 1,48,470

  3. 1,49,500

  4. 1,51,470


Correct Option: B

X draws on Y a bill for 6,00,000 on 1st April for 2 months. Y accepts the bill and sends it to X who gets it discounted for 5,88,000. X immediately remits 1,96,000 to Y. On due date, X being unable to remit the amount due accepts a bill for 8,40,000 for 2 months which is discounted by Y for 8,20,000. Y sends 1,48,000 to X out of the same. How much discount will be borne by X at the time of 1,48,000 remittances.

  1. 12,000.

  2. 18,000.

  3. 11,000.

  4. 8,000.


Correct Option: A

X sold goods worth Rs 1,50,000 to Y. Y immediately accepted a bill on 1st Nov payable after 2 months. X discounted this bill @ 18% p.a. on 15th Nov. On the due date , Y failed to discharge the bill. Later on Y became insolvent and 50 paise in a rupee is recovered from Y's estate. How much amount of bad debt will be recorded in the books of X?

  1. 75,000.

  2. 1,47,000.

  3. 1,52,000.

  4. Nil.


Correct Option: A
Explanation:

On the due date , Y failed to discharge the bills.

And X received 50 paise in a rupee from Y's estate.
So, Amount of bad dept can be calculated as
150000* 50/100
75000.

X sold goods to Y on 1st June for 1,50,000. Y immediately accepted a three months bill. On due date Y requested that the bill be renewed for a fresh period of two months. X agrees provided interest at 9% p.a. was paid immediately is cash. What will be the amount of interest in the books of X?

  1. 2,000.

  2. 2,500.

  3. 2,250.

  4. 2,800.


Correct Option: C