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IGNOU BCOC 131 Solved Assignment 2025-26 English Medium PDF Download Details

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Course Code	BCOC 131
Course Title	FINANCIAL ACCOUNTING
Session	2025 – 2026
Medium	English
Assignment Code	BCOC-131/TMA/2025-26

IGNOU BCOC 131 Solved Assignment 2025-26 English Medium Question Paper

BCOC 131 : FINANCIAL ACCOUNTING

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 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 of transactions entered in each of them.

Q.3 How are branch balances incorporated in Head Office books at the end of the accounting year?

Q.4 What do you mean by accounting concepts? Briefly explain the accounting concepts which guide the accountant at the recording stage.

Q.5 Explain the need and significance of depreciation. What factors should be 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?

Q.7 What are the different types of errors that are usually committed in recording transactions? Explain with examples.

Q.8 State the journal entries passed to open various accounts under Stock and Debtors System as applicable to hire purchase business.

Q.9 What are the qualitative characteristics of accounting information? Briefly explain.

Q.10 Explain briefly various methods of recording the joint venture transactions without maintaining separate set of books.

Section-C

(Attempt all the questions. Each question carries 10 marks.)

Q.11 Explain the considerations which are required to be kept in mind while choosing accounting software.

Q.12 Write short notes on the following:

a) Loading

b) Joint venture

c) Debit Note

d) Normal loss

e) Hire purchase

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