Question
(a) Define a trade union. Describe any three of its features.
(b) Discuss any five problems faced by trade unions in India.

Answer

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The following is the trial balance of Mr. A. Chatterjee for the year ended 31st December, 2022. Compile the final accounts for him, after incorporating the adjustments and thereafter supply him with the required information, listed by him.
Debit (₹)Credit (₹)
Opening Stock5,000
Capital30,000
Drawings2,000
Loan from Mr. Patel8,000
Purchases and Sales13,00050,000
Rejections Returned2,000500
Wages5,000
Salaries8,000
Carriage Outward2,000
Rent and Rates3,000
Telephone and Trunk Calls800
Petty Expenses400
Plant and Machinery35,000
Office Fixtures and Equipment10,000
Cash in Hand2,000
Bank Overdraft1,000
Customers and Suppliers8,0006,700
96,20096,200
Closing stock value is ₹15,000.
What is a Trading Account? Explain its nature and need.
What is ERP? Explain any three modules in an ERP system.
Mention five points of distinction between a product and a service.
Distinguish, with the help of examples between
(a) Capital Losses and Revenue Losses.
(b) Capital Profits and Revenue Profits. 
What do you understand by 'deferred revenue expenditure? How such expenditure is treated in accounts? Give examples.
(a) State briefly the advantages and disadvantages of internal sources of recruitment.
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From the following Trial Balance of Rinky, prepare a Trading Account and a Profit & Loss Account for the year ended 31.12.2022 and a Balance Sheet on that date.
TRIAL BALANCE
Dr.(₹)Cr.(₹)
BuildingCapital Account25,000
Depreciation on aboveProvision for Depreciation on Machinery on (1/1/2018)800
MachineryCreditors12,000
FurnitureBank Loan6,000
DrawingsSales53,000
DebtorsOutstanding Carriage Inward200
Cash
Opening Stock
Purchase
Wages
Carriage Inwards
Salary
Prepaid Salary
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Insurance
Packing Materials
97,00097,000

Closing Stock ₹15,000.
Why is it necessary to differentiate between capital and revenue items in accounting? Give five examples each of capital expenditure and revenue expenditure.
Compare the merits and demerits of internal and external sources of recruitment.