PGDCAA / DCA / CCA Examination Fundamentals of Accounting Paper - PGDCAA/DCA/CCA-02 - June-Examination 2018

Sep 26, 2026

June-Examination 2018 PGDCAA/DCA/CCA-02 Fundamentals of Accounting question paper contains structured assessment across three sections. Section A focuses on very short answers covering journal entries, tangible assets, outstanding expenses, accounting standards, error types, accounting concepts, accounting software, and petty cash book. Section B requires short answers and includes purchase book preparation, comparative financial statement analysis, account classification and journalising rules, ratio-based calculations, funds flow statement utility, and key distinctions. Section C provides long-answer prompts on cash flow statement by indirect method, accounting definitions and usefulness, accounting equations and concepts, and working capital with schedules.

LanguageEnglish

CategoryExam

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

Section-A (Very Short Answer Questions)

Section-B (Short Answer Questions)

Section-C (Long Answer Questions)

485 PGDCAA/DCA/CCA-02 June-Examination 2018 PGDCAA / DCA / CCA Examination Fundamentals of Accounting Paper-PGDCAA/DCA/CCA-02 Time : 3 Hours ] [ Max. Marks :-100 Note: The question paper is divided into three sections A, B and C. Write answers as per the given instructions. Section-A 10 × 2 = 20 (Very Short Answer Questions) Note: Answer all questions. As per the nature of the question, delimit your answer in one word, one sentence or maximum up to 30 words. Each question carries 2 marks. 1) (i) ''Cash Rs. 20000 deposited in Bank'' . Write journal entry. (ii) What is tangible assets? (iii) What do you mean by outstanding Expenses? (iv) Accounting standard 6 is concerned with which aspect of accounting? (v) Write a contra entry with suitable example. (vi) Capital is a asset or liability in a balance sheet? PGDCAA/DCA/CCA-02 / 100 / 3 (1) (P.T.O.) 485 (vii) Write the name of any two errors, which do no put impact on trial balance. (viii) What is matching concept? (ix) Which accounting software is useful? and why? (x) What is petty cash book? Section-B 4 × 10 = 40 (Short Answer Questions) Note: Answer any four questions. Each answer should not exceed 200 words. Each question carries 10 marks. 2) With 5 imaginary transactions, prepare a purchase book (Ledger Posting) . 3) Explain the utility and limitations of comparative financial statement analysis. 4) Classify different types of accounts and explain their rules of Journalising. 5) The following information were collected from financial statements of AB Limited : Liquidity Ratio CA to CL Ratio Working capital 1.25 : 1 1.75 : 1 90,000 You are requested to calculate :- (i) Current Assets (ii) Current Liabilities (iii) Liquid Assets 6) Explain the utility/importance of funds flow statement. PGDCAA/DCA/CCA-02 / 100 / 3 (2) (Contd.) 485 7) Distinguish between :- (i) Trial Balance and Balance Sheet (ii) Prepaid expenses and unearned income. 8) Explain various profitability ratios with formula and their importance in financial analysis. 9) Explain accounting aspects of : (i) Cash discount and trade discount (ii) Provision for Bad and Doubtful debts. Section-C 2 × 20 = 40 (Long Answer Questions) Note: Answer any two questions. You have to delimit your each answer maximum up to 500 words. Each question carries 20 marks. 10) Give a specimen of cash flow statement by indirect method by using imaginary figures. 11) Define accounting. How accounting information is useful for their users? and why? 12) Write short notes on :- (i) Accounting equations (ii) Accounting concepts and conventions (Any four) 13) Write short notes on :- (i) Net working capital (ii) Schedule of changes in working capital (take imaginary figures)

FAQs

How is the question paper divided and what is the total marking scheme?

The paper is divided into three sections A, B, and C with total marks of 100. Section-A is 10×2=20, Section-B is 4×10=40, and Section-C is 2×20=40.

What types of questions are included in Section A?

Section-A contains very short answer questions where each answer can be one word, one sentence, or up to 30 words. Topics include journal entries, tangible assets, outstanding expenses, accounting standard 6, contra entries, errors, matching concept, useful accounting software, and petty cash book.

What long-answer topics appear in Section C?

Section-C includes long answers on indirect-method cash flow statement using imaginary figures, defining accounting and its usefulness for users, short notes on accounting equations and accounting concepts/conventions, and working capital with a schedule of changes using imaginary figures.

Sep 26, 2026

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