IGNOU B.Com(G) CBCS BCOC 131 Financial Accounting Solved Assignment ENGLISH
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BCOC 131: Financial Accounting
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| Title Name | IGNOU B.Com(G) CBCS BCOC 131 Financial Accounting Solved Assignment ENGLISH |
|---|---|
| Type | Soft Copy (E-Assignment) .pdf |
| University | IGNOU |
| Degree | BACHELOR DEGREE PROGRAMMES |
| Course Code | B.Com(G) CBCS |
| Course Name | BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM |
| Subject Code | BCOC 131 |
| Subject Name | Financial Accounting |
| Year | 2026 2027 |
| Session | - |
| Language | ENGLISH |
| Assignment Code | BCOC 131/Assignment-1/2026 2027 |
| Product Description | Assignment of B.Com(G) CBCS (BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM) 2026 2027. Latest BCOC 131 2026-27 Solved Assignment Solutions |
| Format | Ready-to-Print PDF (.soft copy) |
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BCOC 131 (July 2026 - January 2027) - ENGLISH
TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC-131
COURSE TITLE : FINANCIAL ACCOUNTING
ASSIGNMENT CODE : BCOC-131/TMA/2026-27
COVERAGE : ALL BLOCKS
Maximum Marks: 100
Note: Attempt all the questions.
Section-A
(Attempt all the questions. Each question carries 10 marks.)
Q.1 Describe the advantages and limitations of accounting. (10)
Q.2 What is a Journal Proper? List the transactions recorded in the Journal
Proper.
(10)
Q.3 What are the merits and demerits of written down value method?
Distinguish it from the straight-line method.
(10)
Q.4 What are the rights of a hire vendor in case of default and the rights of
hirer in case of seizure and repossession of goods under the Hire
Purchase Act, 1972?
(10)
Q.5 Explain the separate set of books method for maintaining joint venture
accounts.
(10)
Section-B
(Attempt all the questions. Each question carries 6 marks.)
Q.6 Describe the procedure of issuing Accounting Standards in India. (6)
Q.7 Explain the rules regarding posting of journal entries into ledger
accounts.
(6)
Q.8 Why some adjustments become necessary at the time of preparing the
final accounts? Name any two items of adjustment and explain how they
are shown in the final accounts?
(6)
Q.9 Name the three systems of maintaining the accounts of a dependent
branch, and describe how profit is ascertained under each system.
(6)
Q.10 Name items which are recorded at the invoice price in the Consignment
Account. Give journal entries passed for the adjustment of loading in
respect of each item.
(6)
4
Section-C
(Attempt all the questions. Each question carries 10 marks.)
Q.11 Define voucher and discuss different types of vouchers. (10)
Q.12 Write short notes on the following:
a) Conservatism
b) Errors of Omission
c) Purchase Register
d) Computerised Accounting System
e) Group in Tally
BCOC 131 (July 2026) - HINDI
अध्यापक जांच सत्रीय कार्य
पाठ्यक्रम का कोड: बी. सी. ओ. सी. – 131
पाठ्यक्रम का शीर्षक: वित्तीय लेखाकरण
सत्रीय कार्य का कोड: बी. सी. ओ. सी. – 131/टी. एम. ए./2026
खण्डों की संख्या: सभी खण्ड
अधिकतम अंक : 100
सभी प्रश्नों के उत्तर दीजिए।
खण्ड – क (सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 10 अंक के हैं)
पृथक लेखा पुस्तकें रखे बिना संयुक्त उपक्रम व्यापार के लेन-देनों को रिकॉर्ड करने की विभिन्न विधियों की संक्षेप में चर्चा कीजिए। (10)
लेखांकन के लाभ और सीमाओं की व्याख्या कीजिए। (10)
मूल्यह्रास की गणना करने की विधियाँ बताइए। नियत किस्त विधि के लाभ और हानि बताइए। (10)
अधूरी प्राप्ति के रिकॉर्ड की तीन प्रणालियों के नाम बताइये और यह भी बताइये की प्रत्येक प्रणाली के अंतर्गत लाभ कैसे ज्ञात किया जाता है। (10)
यह मानते हुए कि निलम्बित खाता खोला जा चुका है, निम्न अशुद्धियों का शोधन कीजिए: (10)
रामजी एंड कंपनी से क्रय किए गए 8,000 रु. के मूल्य के माल की प्रविष्टि क्रय बही में नहीं की गई।
श्री राय से प्राप्त 500 रु. की रकम को श्री सेन के खाते में क्रेडिट कर दिया गया।
गोपाल को किए गए 680 रु. के विक्रय को उसके खाते में 6,800 रु. से डेबिट कर दिया गया।
1,000 रु. के वेतन भुगतान को गलती से मजदूरी खाते में डेबिट कर दिया गया।
ब्याज के रूप में प्राप्त 450 रु. को गलती से कमीशन खाते के क्रेडिट पक्ष में दिखाया गया।
क्रय वापसी बही (Returns Outward Book) का योग 568 रु. था जिसकी खतौनी लेजर में नहीं की गई।
राकेश को किए गए 250 रु. के उधार विक्रय को गलती से उसके खाते में क्रेडिट कर दिया गया।
मनु को किये गये 520 रु. के उधार विक्रय को उसके खाते में गलती से 250 रु. डेबिट कर दिया गया।
कैलाश से 400 रु. के उधार क्रय को उसके खाते में डेबिट कर दिया गया।
रोकड़ बही के प्राप्त छूट कॉलम का योग गलती से 584 रु. के बजाय 465 रु. से आगे ले जाया गया।
खण्ड – ख (सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 6 अंक के हैं)
सामान्य हानि तथा असामान्य हानि में क्या अंतर है? उदाहरण देकर समझाइए।
आयकर कानून के अंतर्गत अवहेलना के अधिकारों का वर्णन कीजिये।
BCOC 131 (January 2026 - July 2026) - ENGLISH
TUTOR MARKED ASSIGNMENT
COURSE CODE :
BCOC-131
COURSE TITLE :
FINANCIAL ACCOUNTING
ASSIGNMENT CODE :
BCOC-131/TMA/2026
COVERAGE :
ALL BLOCKS
Maximum Marks: 100
Note: Attempt all the questions.
Section - A
Q.1 Explain briefly various methods of recording the joint venture transactions without maintaining separate set of books.
(10)
Q. 2 Describe the advantages and limitations of accounting.
(10)
Q.3 What are different methods of calculating depreciation. Discuss the advantages and disadvantages of fixed instalment method.
(10)
Q.4 Name the three systems of maintaining the accounts of a dependent branch and describe how profit is ascertained under each system.
(10)
Q.5 Rectify the following errors assuming that a Suspense Account was opened.
(10)
1) A purchase made from Anthony & Co. for Rs. 8,000 was not entered in the Purchases Book.
2) An amount of Rs. 500 received from Mr. Roy was credited to Ray's A/c.
3) A sale of Rs. 600 to Gopal was debited to his account as Rs. 6,000.
4) Salaries paid amounting to Rs. 1,000 was wrongly debited to Wages Account.
5) Rs. 450 received on account of interest stands wrongly credited to Commission Account.
6) The total of Returns Outwards Book amounting to Rs. 560 was hot posted in the ledger.
7) A credit sale of Rs. 250 to Rakesh was wrongly credited to his Account.
8) A credit sale of Rs. 520 to Madhu debited to him as Rs. 250.
9) A credit purchases from Kailash of Rs. 400 was debited to him.
10) In Cash Book, the total of Discount Allowed column of Rs. 304 has been carried forward as Rs. 403.
Section - B
Q. 6 What is the difference between normal loss and abnormal loss? Give examples.
Q.7 Describe the rights of a hirer under hire purchase agreement.
Q. 8 What is business income? Why income should be computed?
BCOC 131 2025 2026 - English
TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC-131
COURSE TITLE : FINANCIAL ACCOUNTING
ASSIGNMENT CODE : BCOC-131/TMA/2025-26
COVERAGE : ALL BLOCKS
Note: Attempt all the questions. Maximum Marks: 100
Section-A
(Attempt all the questions. Each question carries 10 marks.)
Q.1 Name items which are recorded at the invoice price in the Consignment (10)
Account. Give journal entries passed for the adjustment of loading in
respect of each item.
Q.2 Why is journal sub-divided? Name the special journals and state the type (10)
of transactions entered in each of them.
Q.3 How are branch balances incorporated in Head Office books at the end of (10)
the accounting year?
Q.4 What do you mean by accounting concepts? Briefly explain the (10)
accounting concepts which guide the accountant at the recording stage.
Q.5 Explain the need and significance of depreciation. What factors should be (10)
considered for determining the amount of depreciation?
Section-B
(Attempt all the questions. Each question carries 6 marks.)
Q.6 Define Ledger & Group. How Ledger is different from Group? (6)
Q.7 What are the different types of errors that are usually committed in (6)
recording transactions? Explain with examples.
Q.8 State the journal entries passed to open various accounts under Stock and (6)
Debtors System as applicable to hire purchase business.
Q.9 What are the qualitative characteristics of accounting information? (6)
Briefly explain.
Q.10 Explain briefly various methods of recording the joint venture (6)
transactions without maintaining separate set of books.
Section-C
(Attempt all the all the questions. Each question carries 10 marks.)
Q.11 Explain the considerations which are required to be kept in mind while (10)
choosing accounting software.
Q.12 Write short notes on the following: (5x2=10)
a) Loading
b) Joint venture
c) Debit Note
d) Normal loss
e) Hire purchase
BCOC 131 (July 2025 - January 2026) - HINDI
अध्यापक जांच सत्रीय कार्य
पाठ्यक्रम का कोड : बी. सी. ओ. सी. -131
पाठ्यक्रम का शीर्षक : वित्तीय लेखाकरण
सत्रीय कार्य का कोड : बी.सी.ओ.सी.-131/टी. एम. ए./2025-26
खण्डों की संख्या : सभी खण्ड
अधिकतम अंक : 100
सभी प्रश्नों के उत्तर दीजिए।
खण्ड - क (सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 10 अंक के हैं)
1. उन मदों के नाम बताइए जिनका लेखा प्रे षण खाते में बीजक मूल्य पर दर्ज किया जाता है। प्रत्येक मद के
संबंध में भार के समायोजन के लिए की जाने वाली प्रविष्टियो का उल्लेख कीजिए ।
2. भिन्न भिन्न प्रकार की ऐसी अशुद्धियों का वर्णन कीजिए जो लेन देन की प्रविष्टि करते समय सामान्यतः पाई जाती है। उदहारण देकर स्पष्ट कीजिए।
3. लेखा वर्ष के अंत में ब्रांच शेषों का मुख्य कार्यालय की पुस्तकों में किस प्रकार समावेशन किया जाता है'
4. लेखाकरण की संकल्पना से आप क्या समझते है ? रिकॉर्ड सत्तर पर ध्यान देने योग्य लेखाकरण की संकल्पनाओं का संक्षिप्त परिचय दीजिए |
5. मूल्यह्रास की आवश्यकता तथा महत्व को स्पष्ट कीजिए। मूल्यह्रास की राशि के निर्धारण में कौन-कौन से तत्व ध्यान में रखने चाहिए |
खण्ड - ख (सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 6 अंक के हैं)
6. लेजर और समूह (ग्रुप) को परिभाषित कीजिए। लेजर, समूह से किस प्रकार भिन्न है?
7. लेन-देन रिकॉर्ड करते समय आमतौर पर कौन-कौन सी विभिन्न प्रकार की त्रुटियाँ होती हैं? उदाहरणों सहित समझाइए।
8. अवक्रय व्यापार में प्रयोग की जाने वाली स्टॉक और देनदार विधि के अंतर्गत विभिन्न खाते खोलने के लिये की जाने वाली जर्नल प्रविष्टियाँ बनाइये |
9. लेखाकरण की गुणात्मक विशेषताएँ क्या हैं? संक्षिप्त में विवेचना कीजिए।
10. पृथक लेखा पुस्तके रखे बिना संयुक्त उपक्रम व्यापार के लेन देनों का रिकॉर्ड करने की विभिन्न विधियों की संक्षेप में चर्चा कीजिए |
खण्ड – ग (सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 10 अंक के हैं)
11. एक लेखांकन सॉफ्टवेयर का चयन करते समय किन घटको को ध्यान में रखना चाहिए ?
12. निम्नलिखित पर संक्षिप्त नोट्स लिखें:
क) भार (लोडिंग)
ख) संयुक्त उपक्रम
ग) डेबिट नोट
घ) सामान्य हानि
ड.) अवक्रय लेखा
BCOC 131 2025 - Hindi
अध्यापक जांच सत्रीय कार्य
पाठ्यक्रम का कोड
बी. सी. ओ. सी.-131
पाठ्यक्रम का शीर्षक :
सत्रीय कार्य का कोड:वित्तीय लेखाकरण
बी.सी.ओ.सी.-131/टी. एम. ए./2025
खण्डों की संख्या :
सभी खण्ड
अधिकतम अंक : 100
सभी प्रश्नों के उत्तर दीजिए।
खण्ड-क
(सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 10 अंक के हैं)
1. लेखाकरण की गुणात्मक विशेषताएं क्या है? संक्षिप्त में विवेचना कीजिए।
2. दोहरा लेखा प्रणाली से आप क्या समझते हैं? उसकी इकहरा लेखा प्रणाली से तुलना कीजिए।
3. लेखांकन मानकों से क्या तात्पर्य है? लेखांकन मानकों को निगमित करने की कार्यविधि का वर्णन कीजिए।
4. निम्नलिखित लेन-देन रोजनामचे में दर्ज कीजिए।
| 2018 | रु. | |
| जनू 1 | अशोक को नकद कबक्री | 18,000 |
| जनू2 | कवनोद दे माल ख़रीदा | 10,000 |
| जनू2 | इस माल पर दलुाई (cartage) का भगुतानककया | 200 |
| जनू3 | परुानेअख़बारों की कबक्री सेप्राप | 100 |
| जनू4 | चेक द्वारा नगरपाकलका करों (municipal taxes) का भगुतानककय | 900 |
| जनू4 | मशीनरी की मरम्मत केकलए भगुतानककया | 600 |
| जनू8 | चेक द्वारा कमीशन प्राप्त ककया | 1,700 |
5. यह मानते हुए कि निलंबित खाता खोला जा चुका है, निम्न अशुद्धियों का शोधन कीजिए।
1. एन्थनी एंड कम्पनी से क्रय लिए गए 8,000 रु. के मूल्य के माल की प्रविष्टि क्रय बही में नहीं की गई।
2. श्री राय से प्राप्त 500 रु. की रकम को श्री रेय के खाते में क्रेडिट कर दिया गया।
3. गोपाल को किए गए 600 रु. के विक्रय को उसके खाते में 6,000 रु. से डेबिट कर दिया गया।
4. 1,000 रु. के वेतन भुगतान को गलती से मजदूरी खाते में डेबिट कर दिया गया।
5. ब्याज के रूप में प्राप्त 450 रु. को गलती से कमीशन खाते के क्रेडिट पक्ष में दिखाया गया।
6. क्रय वापसी बही (Returns Outword Book) का योग 560 रु. था जिसकी खतौनी लेजर में
नहीं की गई।
7. राकेश को किए गए 250 रु. के उधार विक्रय को गलती से उसके खाते में क्रेडिट कर दिया गया।
8. मधु को किये गये 520 रु. के उधार विक्रय को उसके खाते में गलती से 250 रु. डेबिट कर दिया गया।
9. कैलाश से 400 रु. के उधार क्रय को उसके खाते में डेबिट कर दिया गया।
10. रोकड़ बही के प्रदत्त छूट कालम का योग गलती से 304 रु. के बजाय 403 रु. से आगे ले जाया गया।
खण्ड-ख
(सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 6 अंक के हैं।
6. अवक्रय करार की क्या विशेषताएं हैं।
7. "प्रेषण ठीक वैसा ही है जैसा कि विक्रय व्याख्या कीजिए।
8. भार किसे कहते हैं? आप इसकी गणना किस प्रकार करते हैं? उदाहरण देकर समझाइए।
9. संयुक्त उपक्रम के मुख्य लक्षण बताइए। इसका प्रेषण से अंतर बताइए।
10. टैली के घटकों को समझाइए।
खण्ड-ग
(सभी प्रश्न अनिवार्य हैं। प्रत्येक प्रश्न 5 अंक के हैं।
11. लेखाकरण के कार्यों का संक्षेप में वर्णन कीजिए।
12. Ind-AS: 101 के क्या अभिलक्षण है? व्याख्या कीजिए।
13. अवक्रय करार के अंतर्गत अवक्रेता के अधिकारों का वर्णन कीजिये।
14. सामान्य हानि तथा असामान्य हानि में क्या अंतर है? उदाहरण देकर समझाइए।
❓ Frequently Asked Questions (FAQs)
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IGNOU BCOC 131 Solved Assignment 2026 2027 – Prepare Smarter, Save Valuable Time
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Course: BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM (B.Com(G) CBCS)
Subject: BCOC 131 - Financial Accounting
Session: January 2027 - December 2027
Language: ENGLISH
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IGNOU B.Com(G) CBCS Assignments 2026 2027
The B.Com(G) CBCS (BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM) programme includes assignment work as part of the academic requirements applicable to students. Students should always verify the latest assignment questions, instructions and submission requirements from the official IGNOU website.
Our BCOC 131 Solved Assignment is independently prepared reference material intended to assist students with understanding and preparing their answers. It is not an official IGNOU publication.
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Product Information
| Course Name | BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM |
| Course Code | B.Com(G) CBCS |
| Subject Code | BCOC 131 |
| Subject | Financial Accounting |
| Programme | BACHELOR DEGREE PROGRAMMES Courses |
| Language | ENGLISH |
| Material Type | Solved Assignment – Soft Copy / PDF |
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IGNOU BCOC 131 2026 2027 Solved Assignment
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Always check the latest assignment questions and submission instructions on the official IGNOU website before preparing and submitting your assignment. Use this solved assignment as a study and reference resource and prepare your own submission according to the applicable IGNOU requirements.
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