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Rajiv Gandhi University of Health Sciences, Karnataka
I Semester Bachelors in Hospital Administration Degree Examination — APRIL 2017
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Time: Three Hours Q.P. CODE: 1303 Max. Marks: 80 Marks
Fundamentals of Accounting
Your answers should be specific to the questions asked
Draw neat, labeled diagrams wherever necessary
LONG ESSAYS (Answer any Two) 2 x 10 = 20 Marks
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- What is Balance Sheet? Enumerate the items which are usually shown in a balance sheet. What is the purpose of preparing Balance Sheet?
- Journalize the following transactions in the books of Mr. Rajesh.
Jan 1 - Started business with cash Rs.2,00,000
Jan 3 - Purchased goods for cash Rs.60,000
Jan 5 - Sold goods to Shyam Rs.60,000--- Content provided by FirstRanker.com ---
Jan 6 - Sold goods for cash Rs.20,000
Jan 9 - Received cash from Shyam Rs.40,000
Jan 13 - Goods purchased from Ram Rs.40,000
Jan 20 - Cash paid to Ram Rs.20,000
Jan 25 - Paid office rent Rs.4,000--- Content provided by FirstRanker.com ---
Jan 31 - Paid salary to staff Rs.20,000
Jan 31 - Returned goods by Shyam Rs.10,000 - What is Accounting Principle? Explain accounting concepts.
SHORT ESSAYS (Answer any Eight) 8 x 5 = 40 Marks
- Differentiate between single and double entry system of Book Keeping.
- Explain different type of Subsidiary Books.
- Explain in detail the accounting system and process involved in hospital.
- Explain in detail the accounting concepts and conventions.
- Explain briefly Internal and External uses of Accounting information.
- Write a note on system of accounting.
- Explain briefly the types of Cash Book.
- Write a note on Rectification of Errors and Trial balance.
- Difference between Bills payable and Bills receivable
- What are the methods of rectification of errors?
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SHORT ANSWERS (Answer any ten) 10 x 2 = 20 Marks
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- Mention the Golden rule of Debit and Credit.
- What is GAAP?
- Name the branches of accounting.
- What do you mean by transaction?
- What is debit note?
- What is credit note?
- What is the purpose of balance sheet?
- What is meant by Posting?
- What is a Fundamental accounting practice?
- What is ledger?
- What is journal?
- Role of Accounts department in hospital
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