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BCOC 131 Solved Assignment 2021-22


BCOC 131 Solved Assignment 2021-22


BCOC 131 Solved Assignment 2021-22 : All assignments are in PDF format which would be send on email/WhatsApp (9958676204) just after payment.





Maximum Marks: 100

Note: Attempt all the Sections.


Attempt all the questions. Each question carries 10 marks.


1. Journalize the following transactions, Post them into ledger and prepare a Trial balance.

a) Business started with a capital of Rs 5,00,000

b) Furniture purchased from Jai sons on credit Rs. 2,00,000

c) Payment made to Silky brothers Rs. 10,000

d) Commission Received from Haryana Automobiles Rs. 8,000

e) Goods purchased from Ramlal and Sons Rs. 6,00,000

f) Interest paid to Ghanshyam and Sons Rs. 6,000

2. On 1st April 2016, Chaudhary Harpal Singh purchased a Tractor of the cash price of Rs. 2,20,000 on hire-purchase system from Escorts Ltd. Rs. 20,000 were paid immediately and the balance in 4 annual instalments of Rs. 50,000 each with interest at 8% per annum. The depreciation is to be charged at 10% p.a. on written down value method. Harpal Singh paid 2 instalments and failed to pay the third instalment. Escorts Ltd. took away the tractor by paying him Rs. 90,000 in cash. Make necessary ledger accounts in the books of Harpal Singh. Books are closed on 31st March every year.

3. Oswal Mills Barnala consigned 5000 kg of vanaspati ghee to Rajendra Dealers of Panipat. Each kg. Ghee costs Rs. 8. Oswal Mills paid Rs. 50 for carriage, Rs. 250 for freight and Rs. 200 for insurance in transit. During transit 500 kg. Ghee was accidentally destroyed for which insurance company paid directly to the consignor Rs. 2500 in full settlement of the claim. After 3 month from the date of consignment of goods to Panipat, Rajendra Dealers reported that 1500 kg. Ghee was sold at Rs. 9.5 per kg. The expenses were: On Godown Rent Rs. 500, On Salesman Salary Rs. 700. Rajendra dealers are entitled to a commission of 5% on sales. Due to leakage, Rajendra Dealers also reported a loss of 20 kg. Ghee. Prepare consignment account and abnormal loss account in the books of the Consignor.

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4. An Accountant finds the difference in the Trial Balance amounting to Rs. 210 and put it in the Suspense Account. Later on he detects the following errors. Rectify the errors and prepare the suspense Account.

a) Goods purchased from Ram Rs. 700 were passed through sales book.

b) Returned Goods to Shyam Rs. 1500 was passed through returns inward book.

c) An item of Rs. 450 relating to prepaid rent account was omitted to brought forward.

d) An item of Rs. 120 in respect of purchase returns, instead of being recorded in Returns Outward book has been wrongly entered in the purchase book and posted therefrom to the debit of personal account.

e) Amount payable to Subhash for repairs done to Radio Rs. 180 and a new Radio supplied for Rs. 1920 were entered in the Purchase book as Rs. 2000.

5. Define Computerized Accounting and distinguish between manual and computerized accounting system.


Attempt all the questions. Each question carries 5 marks.


6. State the essentials features of a joint Venture.

7. What are the main causes of disagreement of a Trial Balance? Briefly explain.

8. State the factors affecting the amount of depreciation.

9. Explain the uses of post dated vouchers.

10. What are the different types of branches? Explain the need for branch accounting.

11. Briefly explain the benefits of Accounting Standards.


Attempt all the questions. Each question carries 10 marks.


12. Distinguish between the following:

a) Cost of Goods Sold and Cost of Goods Produced

b) Profit and Loss Account and Balance Sheet

13. Write short notes on the following:

a) Systems of Book-keepin

b) International Financial Reporting Standards (IFRS)

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BCOC 131 Solved Assignment 2021-22 : All assignments are in PDF format which would be send on email/WhatsApp (9958676204) just after payment.


Dear Learner,

You have to submit one assignment in each course, i.e. BCOC 131, BCOC 131 and BCOC 132. All these are Tutor Marked Assignments (TMAs). Before attempting the assignments, please read the instructions provided in the Programme Guide carefully.

Kindly note, you have to submit these assignments to the Coordinator of your Study Centre within the stipulated time for being eligible to appear in the term-end examination. You must mention your Enrolment Number, Name, Address, Assignment Code and Study Centre Code on the first page of the assignment. You must obtain a receipt from the Study Centre for the assignments submitted and retain it. Keep photocopies of the assignments with you.

After evaluation, the assignments have to be returned to you by the Study Centre. Please insist on this and keep a record with you. The marks obtained by you will be sent by the Study Centre to the Student Evaluation Division at IGNOU, New Delhi.

Guidelines for Doing Assignments

There are five questions in each assignment, all carry equal marks. Attempt all the questions in not more than 500 words (each). You will find it useful to keep the following points in mind:

Planning: Read the assignments carefully. Go through the units on which they are based, make some points regarding each question and then rearrange them in a logical order

Organization and Presentation: Be analytical in your selection of the information for your answer. Give adequate attention to the introduction and the conclusion. Make sure that your answer is logical and coherent; has a proper flow of information.

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