Kerala PSC Divisional Accountant – Kerala Water Authority – Part-II – Elementary Book Keeping Previous Question Paper – 155/2016

The Commission publishes this paper without an answer key, so no answers are shown.

1. For cash deposited in the bank pe a

2. What are the limitations of double account system ?

3. Explain the following accounting principles :
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4. How will you treat abnormal gain and abnormal loss in cost accounts ?

5. What is debit note and credit note ? |
IL _Journalise the following banking transactions : 15 |

6. Charges made by bank for their services

7. For cheque drawn for personal purpose |

8. For cheque issued to a supplier |

9. For cheque received from a customer paid into bank for collection returned
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Ill. What is crossing of cheques ? Explain different types of crossing of cheques. 10
IV. Explain the accounting principles and assumptions in detail. 15
| V. Differentiate Single account system and Double account system. 10
VI. Explain different kinds of endorsement with suitable examples. 20
{P.T.O.}