Mittal Commerce Classes Pvt. Ltd.
Test Booklet No. – 110014
Sol.
1
Sol.
2
Sol.
3
Sol.
4
Sol.
5
Sol.
6
Session - IInd
Paper – 3, 4
Foundation Mock Test
Total Marks : 200
¼n½
mijksDr lHkh D;ksafd vYidky esa uk rks lHkh lk/ku fLFkj gks ldrs gSa vkSj uk gh lHkh
ifjorZu’khy gks ldrs gSaA
¼v½
D;ksafd lk/ku lhfer gksus ds dkj.k ,d oLrq dk mRiknu c<kus ds fy, nwljh oLrq dk mRiknu
?kVkuk iMrk gSA
¼c½
Q1 -Q 2 P1 +P2

Q1 +Q 2 P1  P2
200  240 10  12

200  240 10  12
40 22 880


 1
440 2 880
¼v½
nks pjksa ds e/; HkkSfrd laca/k Qyu dgykrk gS ftlesa ls ,d pj LorU= o nwljk vkfJr pj
gksrk gSA
¼n½
AP c<+ jgk gS D;ksafd tc MP oØ AP oØ ls mij gksrk gS rks MP c<+rk gqvk] ?kVrk gqvk
;k vf/kdre fdlh Hkh voLFkk eas gks ldrk gSA ijUrq AP dsoy c<+rk gqvk gh gksrk gSA
¼l½
TFC
AFC=
gks
r k gSbl fy ,
Q
TFC = AFC  Q gks
xk
120 ¾ 20 6
vr %3 bdkb;Z ka
sdh AFC =
Sol.
7
Sol.
8
Sol.
9
Sol.
10
Sol.
11
Sol.
12
120
 40
3
¼n½
D;ksafd lkE; ek=k rks c<sxh gh ijUrq dher ?kV Hkh ldrh gS] c< Hkh ldrh gS vkSj fLFkj
Hkh jg ldrh gSA
¼v½
1966&69
¼c½
rjyrk ilanxh vFkkZr~ vk; dk og Hkkx tks yksx vius ikl udn :i esa j[kuk ilan djrs gSaA
¼c½
MV+M1V1
P=
T
200  10  300  20 2000  6000

4000
4000
8000 1

 ; k -5
4000 2
¼n½
[kqys cktkj esa izfrHkwfr;k¡ [kjhnsxk rkfd lk[k dk foLrkj gks ldsA
¼v½
Foundation_MT_June_2017_110014
1
Sol.
13
Sol.
14
Sol.
15
Sol.
16
Sol.
17
Sol.
18
Sol.
19
Sol.
20
Sol.
21
Sol.
22
Sol.
23
Sol.
24
Sol.
25
Sol.
26
Sol.
27
Sol.
28
Sol.
29
Sol.
30
lu~ 2000
¼c½
Hkkjr esa
¼c½
ck;ha vkSj f[kldsxkA
¼c½
10 izfr’kr ls de c<rh gSA
¼v½
MRS ?kVrh gS blfy, mnklhurk oØ mUurksnj gksrk gSA
¼v½
nks cktkjksa esa yksp fHké gksus ij gh dher foHksn laHko gSA
¼c½
iwfrZ vkf/kD; mRié gksxk D;ksafd dher c<us ij iwfrZ c<sxh ijUrq ekax ?kVsxhA
¼v½
?kVrh nj ls c<rh gSA
¼v½
¼v½
1966&67
¼c½
ifjorZu’khy ykxrksa esa o`f) ds dkj.k D;ksafd nh?kZdky esa lHkh ykxrsa ifjorZu’khy gh
gksrh gSA
¼n½
'kwU; yksp gksrh gSA
¼v½
ys[kkadu ykxrsa dgykrh gSA
¼v½
90 fnu
¼v½
cV~Vk nj
¼v½
1 tuojh 1995 dks fo’o O;kikj laxBu dh LFkkiuk gqbZ Fkh vkSj Hkkjr bldk laLFkkid lnL;
FkkA
¼n½
mijksDr esa ls dksbZ ugha
¼v½
;fn MR>MC gks rks QeZ dks mRiknu c<kuk pkfg,A
¼v½
lkE; ek=k c<sxh ij lkE; ewY; ?kVsxk
Foundation_MT_June_2017_110014
2
Sol.
31
Sol.
32
Sol.
33
Sol.
34
Sol.
35
Sol.
36
¼v½
TR=TC
lefoPNsn fcUnq ;k vykHk fcUnq dgykrk gSA
¼v½
1956 esa]
¼l½
i<+kbZ chp esa NksMus okys cPps
¼v½
/kukRed vkMh yksp
¼c½
M~;qfiV us
¼c½
CV 

X
 100
5
 100
25
 20

Sol.
37
¼c½
P  2 P  4 P  8P
5
5
5
dy
q l e;  15 o"kZ
Sol.
38
Sol.
39
Sol.
40
Sol.
41
Sol.
42
Sol.
43
¼v½
okf"kZd vk; fo[kafMr pj gksrh gSA
¼v½
Qwy dk jax ,d xq.krRo gSA
¼v½
Mkd iz’ukoyh fof/k O;kid {ks= dk lekos’k djrh gSA
¼v½
jsy nq?kZVuk esa vizR;{k lk{kkRdkj fof/k dke esa yh tkrh gSA
¼v½
vkstkbo ,d js[kk fp= gSA
¼c½
foLrkj ¾ vf/kdre ewY; & U;wure ewY;
= 20-9=11
Foundation_MT_June_2017_110014
3
Sol.
44
¼n½
Y  3x  50
 y | b | . x
 3 2
6
Sol.
45
Sol.
46
Sol.
47
¼v½
lefer forj.k ds fy;s
ek/; ¾ ekf/;dk ¾ cgqyd
¼c½
ijLij viothZ ?kVuk,¡ lkFk & lkFk ?kfVr ugha gks ldrh gSA
¼l½
i{k esa la;ksxkuqikr ¾ p:q
i{k esa la;ksxkuqikr ¾ vuqdwy ?kVuk;sa % izfrdwy ?kVuk;sa
rks izkf;drk 
Sol.
48
Sol.
49
Sol.
50
Sol.
51
Sol.
52
Sol.
53
Sol.
54
Sol.
55
Sol.
56
Sol.
57
Sol.
58
p  vuq
dw
y ?kVuk, 


p  q  dq
y ?kVuk, 
¼v½
fQ’kj dk vkn’kZ lw= bZdkbZ ijh{k.k dks lUrq"V djrk gSA
¼c½
Lkk/kkj.k xq.kksÙkj ek/; ewY;kuqikrksa ds rFkk fLFkj Hkkfjr lwpdkad pØh;
ijh{k.k dks larq"V djrs gaSA
¼v½
P01  P10  1
¼c½
volku eryc mi;ksx esa vk pqdk Hkkx] vifyf[kr fd;k tkdj O;; ekuk tkrk gSA
¼v½
dEI;wVj ds mé;u ls rkRi;Z {kerk c<+kus gsrq fd;s tkus okys O;; iwathxr O;; gSA
¼c½
vftZr vkxe ls rkRi;Z dqy foØ; ls gSA ftlesa m/kkj rFkk udn foØ; nksuksa dks 'kkfey fd;k
tkrk gS vFkkZr~ 60000 :¼v½
QeZ lk>snkjksa dks iwath ij C;kt ns pqdh gS vr% 'ks"k ykHk 7800 :- dks lhrk rFkk xhrk
esa 3%2 vuqikr esa ckaV nsaxsaA
¼l½
nwjHkk"k izfr"Bkiu gsrq fn;s x;s /kujkf’k dks iwathxr O;; ekuk tkrk gS vr% ,d lEifÙk gSA
¼c½
Sales 
Rate
20
 5,00,000 
 1,00,000 Rs.
100
100
¼l½
Ø; cgh ds O;ogkjksa dh [krkSuh ysunkjksa ds [kkrksa esa i`Fkd i`Fkd dh tkrh gS uk dh
Ø; [kkrs esaA
¼n½
dqy fuxZfer va’k ¾ ¼2000$6000½¾ 8000
va’k fuxZfer va’k iwath ¾ 8000 x 10 ¾ 80000 :U;wu vfHknku gksus dh fLFkfr esa dEiuh }kjk 6000 va’kksa ds vkosndksa dks 6000
Foundation_MT_June_2017_110014
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Sol.
59
Sol.
60
Sol.
61
Sol.
62
Sol.
63
Sol.
64
Sol.
65
Sol.
66
va’k gh fuxZfer fd;s tk;sxsaA
¼v½
jsLrjka ds iquuZohdj.k dk dk;Z] {kerk c<+kus gsrq fd;k tk jgk gSA vr% lEiw.kZ O;;
iawthxr gS ftls fpV~Bs esa lEifÙk ds :i esa fn[kk;k tk;sxkA ykHk gkfu [kkrs esa dksbZ
Hkh jkf’k ugha fn[kkbZ tk;sxhA
¼l½
osru dk Hkqxrku] vk;xr O;; gSA
¼l½
Cash A/c Dr. ¼lEifÙk esa o`f) gksxh½
To Debtors A/c ¼lEifÙk esa deh gksxh½
QyLo:i dqy lEifÙk;ksa esa dksbZ ifjorZu ugha gksxkA
¼v½
dsoy O;fDrxr ,oa oLrqxr [kkrksa ds 'ks"k gh vxys o"kZ esa LFkkukUrfjr fd;s tkrs gSa
vr% gksus okyh xyrh bUgha [kkrksa dks izHkkfor djsxhA
¼c½
;fn lEifÙk dh ewY; àkl fof/k esa ifjorZu fd;k tkrk gS vkSj ;g ifjorZu LFkk;h fdLr fof/k ls
Øekxr 'ks"k fof/k esa gksus ij dqy ewY; ewY; àkl jkf’k esa deh vkrh gS ftls Profit and
Loss A/c ds ØsfMV esa fy[kk tk dj ;g izfof"V dh tkrh gSA
¼l½
diMs m|ksx esa :bZ ,d dPph lkexzh gSA
¼n½
P&L Account
Dr.
Cr.
To Sundry Expenses
14500
By Gross Profit (B.F.)
9500
By Net Loss
5000
14500
14500
¼l½
1 tuojh 2005 ls 30 flrEcj 2005 rd fdjk;k
¾ 1200 
9
 900 Rs.
12
1 vDVwcj 2005 ls 31 fnlEcj 2005 rd fdjk;k
 1600 
Sol.
67
Sol.
68
3
 400 Rs.
12
o"kZ 2005 dk dqy fdjk;k tks ykHk gkfu [kkrs esa fn[kk;k tk;sxk ¾ 900 + 400 = 1300 :¼n½
izko/kku ykHkksa ij izHkkj gksrs gSa vr% Mwcr _.k gsrq izko/kku dh izfof"V ¾
Profit and Loss A/c Dr.
To Provsion for Bad Debts A/c
¼c½
tqykbZ 2006 esa Ø; fd;s x;s LVkWd dh jkf’k ¾
csps x;s eky dh ykxr ¾ izkjfEHkd LVkWd $ Ø; & vafre LVkWd
100 

18,10,000


  434400  Ø; & 460800
125 

1448000 ¾ 434400 $ Ø; & 460800
¾ Ø; ¾1]44]8000 & 434400$460800 ¾1474400 Rs.
Sol.
¼v½
Foundation_MT_June_2017_110014
5
69
Sol.
70
Sol.
71
Sol.
72
vafre LVkWd ØsfMV i{k esa vkrk gS rFkk xr o"kZ dk vafre LVkWd pkyw o"kZ ds fy;s
izkjafHkd LVkWd gksrk gSA vr% vafre LVkWd dk xr o"kZ esa vf/kewY;kadu gksus ij xr
o"kZ dk ykHk c<sxk rFkk pkyw o"kZ dk de gksxkA
¼l½
va'kksa dk gj.k djrs le; va’kiwath [kkrs dks mu va’kksa ij ekaxh xbZ iwath ls MsfcV rFkk
mu va’kksa ij izkIr jkf’k dks va’k gj.k [kkrs esa ØsfMV fd;k tkrk gSA
¼c½
GAAP = generally accepted accounting principles
¼n½
QeZ dh dqy iwath ¾ ¼iqjkus lk>snkjksa dh dqy iwath  muds fgLls dk foijhr½
 45000 
5
 56250 Rs.
4
vr% l dh iwath ¾ 56250 
Sol.
73
Sol.
74
Sol.
75
Sol.
76
Sol.
77
Sol.
78
Sol.
79
Sol.
80
1
 11250 :5
¼l½
dEiuh ¼la’kks/ku½ vf/kfu;e] 1988 dh mi/kkjk 80¼5A½ ds vuqlkj ,d dEiuh v’kks/kuh;
vf/keku va’kksa dk fuxZeu ugha dj ldrh gSA
¼l½
dq
y y kxr  8 1000  925 

' k"sk eky
 1000  15% 
8925

 10.50 Rs.
850
¼l½
cSad lek/kku fooj.k i= cukus ls iwoZ gh C;kt dks jksdM+ iqLrdksa esa ntZ fd;k tk pqdk
gSA vr% bls BRS cukrs le; NksM fn;k tk;sxkA
¼v½
dsoy vkoaVuh; va’kksa ij dEiuh izhfe;e izkIr dj ldrh gSA vr% izfrHkwfr izhfe;e ¾ 10000 x
2 ¾ 20000 :¼l½
Provision for Doubtful Debts A/c
Dr.
Cr.
Particulars
Amount
Particulars
Amount
To Bad debts
10000 By Balance B/d
15000
To Balance C/d
20000 By P&L A/c
15000
[New Provision]
(B.F.)
30,000
30,000
¼v½
lq/kkj izfof"V ¾
Drawing A/c Dr. 200
To Travelling Expenses A/c 200
O;; [kkrs dks ykHk & gkfu [kkrs esa tek fd;s tkus ls ykHk c<+sxkA
¼n½
ekuo lalk/kuksa dks eqæk esa ugha ekik tk ldrk gSA vr% eqæk ekikadu vo/kkj.kk ds
vuqlkj bUgsa fpV~Bs eas n’kkZ;k ugha tkrk gSA
¼c½
o"kZ dk ykHk ¾ 76]000 :-
Foundation_MT_June_2017_110014
6
Sol.
81
olq dk ykHk esa Hkkx ¾ 25]000 :vr% 'ks"k ykHk ¼76000&25000½ ¾ 51000 :'ks"k ykHk eas fo’kky dk Hkkx ¾ 51000  1@3 ¾ 17000 :uksV% &
olq dks nh xbZ jkf’k ls de ykHk izkIr gksxk vr% mls xkjaVh ykHk nsdj 'ks"k ykHk foey
rFkk fo’kky esa 2%1 esa ckaVk tk;sxkA
¼c½
eksgu dk lHkh ikWfylh esa Hkkx ¾
 50000  100000  150000 
 300000 
Sol.
82
Sol.
83
Sol.
84
3
 90000 Rs.
10
¼n½
i`Fkd vfLrRo vo/kkj.kk ds vUrxZr O;kikj rFkk O;kikjh nksuksa vyx & vyx gksrs gSaA
O;kikjh dks O;kikj dk ysunkj ekuk tkrk gSA vr% mlds futh O;;] O;kikj dh ys[kk iqLrdksa
esa ntZ ugha fd;s tkus pkfg,A
¼v½
:f<+okfnrk ijEijk ds vk/kkj ij Mwcr _.k gsrq izko/kku cuk;k tkrk gSA D;ksafd ;g ijEijk
laHkkfor gkfu;ksa dh O;oLFkk ij tksj nsrh gSA
¼v½
dsoy iznÙk iwath ij ykHkka’k fn;k tkrk gSA
iz’u esa iznÙk iwath nh xbZ gSA
vr% ykHkka’k ¾ 285000 
Sol.
85
Sol.
87
Sol.
88
Sol.
89
Sol.
90
Sol.
20
 57000 Rs.
100
uksV%
¼çnÙk iwath ¾ ;kfpr iaawth & cdk;k ekax jkf’k½
¼v½
cdk;k va’k ekax jkf’k ¾ 62500 :cdk;k ekax jkf’k okys va’k ¾ 80000&77500¾ 2500
vr% vafre ekax ij ns; izfr va’k jkf’k

Sol.
86
3
10
62500
 25 Rs.
2500
¼c½
fofÙk; fooj.k fu.kZ; ysus ds fy;s egRoiw.kZ fofÙk; tkudkjh miyC/k djkrs gSA
¼l½
Lkjoku v’kq}dFku esa diV] v’kqf};k¡ o Hkwy 'kkfey gSa tks dh fofÙk; fooj.k ds
mi;ksxdÙkkZ ds fu.kZ; ij viuk izHkko Mkyrh gSA
¼n½
;g izfØ;k vkarfjd fu;a=.k iz.kkyh dh izHkko’khyrk dks tkuus ds fy;s dh tkrh gSA
¼n½
ys[kk iqLrd o leFkZd okmpj esa cSad fooj.k] dS’k cqd bR;kfn 'kkfey gksrs gSa ftudh
enn ls vads{kd fofÙk; fooj.k dh jkf’k;ksa dk feyku djrs gSaA
¼c½
vads{k.k nks Jsf.k;ksa esa ckaVk tkrk gS%
1- vko';d vads{k.k tSls dh ckgjh vads{k.k
2- LoSfPNd vads{k.k tSls dh vkarfjd vads{k.k
¼l½
Foundation_MT_June_2017_110014
7
91
Sol.
92
Sol.
93
Sol.
94
Sol.
95
Sol.
96
Sol.
97
Sol.
98
Sol.
99
Sol.
100
leku igpku rRo gSa%

LokfeRo o izca/ku esa vUrj

lnL;ksa }kjk iwath esa ;ksxnku
¼n½
vads{k.k eas vuqeku ij dk;Z ugha fd;k tkrk] vads{k.k esa mfpr vk’oklu t:jh gSA
¼n½
;fn ;ksX;rk ek=kRed ntZs dh gS rks vads{kd mUgsa ekisxkA
¼c½
vxj ekiu laHko ugh arks vads{kd ;g ckr Li"V :i ls fjiksVZ esa crk;sxkA
¼n½
blfy;s dh ,d vke vkneh&,d vke fuos’kd] daiuh dh fofÙk; fLFkrh dks le> lds o vius fuos’k
ds fu.kZ; ys ldsA
¼v½
¼v½
¼c½
vads{k.k dk;Z i= vads{kd }kjk vads{k.k ds nkSjku cuk;s tkrs gSaA
¼c½
vads{k.k tksf[ke dk eryc laHkkouk dh vads{kd fofÙk; fooj.k ij xyr fopkj O;Dr u dj nsA
¼l½
daiuh vf/kfu;e Sec. 227 (1A) ds vuqlkjA
Foundation_MT_June_2017_110014
8