Jaiib AFB recollected

nd NPV
maximim 10 numericals 5 of 2 marks
2 marks numerical from ratio analysis
Depricition digit sum method numeric al
Acid test ratio=........... quick ratio
person who makes Promissory not e called - debtor (buyer)
gross profit, NPV numerical
related to cbs
according stan dards
capital or revenue ex penditure
earning per share theory quest ion
Dept turn over ratio problem
Bill receivable comes under a sset or liability
Under bills of exchange, which ac Dr.
Under bills of exchange, which ac Dr.
Sales and cost of goods sold gross pro fit
Foreign exchange and cross currency cal c
cross currency u have to add premiums an d sub discount
Composite voucher
Composition, redee mable, share preferential shares

1. Who prepared Bank Reconciliation Statement?
2. Who will bear the expenses charge creation?
3.cost of mationary is RS 12 lacs, scrap value is 0; useful life is 10 yrs; then find out the
book value for the 4th year.
4. P =10000; A= 11200; r=6℅ p.a then find out time?
5. Classification of ratios?
6. Credits = assets - ?
7. P= 10000 r= 8.5℅ pa compounded quarterly; T=4 yrs then find out A=?
8. Find out current yield on bond is RS 5000/- r = 12℅ pa and market value = 4500
9. Sweat equity shares will be given to ?
Document mgnrega card on identification on a/c opening.
Back office to be establised in ......
No of digits in Adhar, min no of persons in public ltd company
adhar card..bond value..irr.npv..com interest..cash book and passbook od..nominal act
real act ..expendture
balance sheet was given and profit was asked , how deaf is calculated, ytm npv,
bcsbi..kyc year..housing loan ...slm..and wdv method .interest differential..eroor
clerical...net profit ratio.5 qus on trial bal...
virus 1)affect hardware 2) is software 3) like virus of human 4) can not affect data - 2
Present value of bond
Which r 2 types of trial balance
Writing from journal to ledger is called?
2-3 qustns from foreign exchange arithmetic
Calculate amount given to petty cashier using imprest method
Current ratio based questions
Quick ratio is another name of -------?
Depreciation problems using wdv
Straight line method and sum of digits method

……………………………………………………………………

1) bond theorem -2 question
2) bond sum
3) quick ratio 2sum
4) current ratio 1 sum
5) depreciation 4 sum
6) NPV
7) Pay back method
8) ARR method _1
9) Capital budgeting 1
10) Compound interest 2 sum
11) Bond ARR value
12) Concept of covertism
13) Concept of consistency
14) Full disclosure
15) Accounting method -3
16) Cost method
17) Material method
18) Matching method
19) Small savings bank account - who all can open , look
20) EMI
21) Coupon rate
22) Kyc
23) Bcbsi account
24) Trail balance error
25) Company types - how it vil be registered
26) LAN WAN - networking of 27)computreconcilation in which entry is required .... In which rectification entry not require
28) Which error affects two accounts
29) forward point - dollar to euro, euro to rupee 3 questions

Direct simple question on EMI
Twisted but very simple question in depreciation
Ratios some questions
KYC
LAN and WAN
Computer password
Reconsiliation
3 questions from cash book pass book. In this one question is sum others are theoretical
Conversion from euro to one unit of rupee
Direct questions on forward point
2-3 questions currency conversion dollars
Quick and current ratio - 4-5 questions
Emi 5 Lakhs 12% - monthly EMI for 2 years
Deprecation 3-4 questions numerical
The value get double at 9.75% in how many years
Single sided corr - 2-3 questions
RTGS related
Computer security related
Advantage of computerisation
Balance sheet
Prepaid expenses is what ...
Personal account
One more on real account based
Loan processing - 2 questions

DRT

DEBT RECOVERY TRIBUNALS
 DRTs are governed by provisions of the Recovery of Debt Due to Banks and Financial Institutions Act, 1993, also popularly
called as the RDB Act.
 DRTs are located across the country. Some cities have more than one Debt Recovery Tribunal located therein. New Delhi and Mumbai
have three benches in Debt Recovery Tribunal. Chennai and Kolkata have two benches Debt Recovery Tribunal each. One Debt
Recovery Tribunal each has been constituted at Ahmedabad, Allahabad, Aurangabad, Bangalore, Chandigarh, Coimbatore, Cuttack,
Ernakulam, Guwahati, Hyderabad, Jabalpur, Jaipur, Lucknow, Nagpur, Patna, Pune, Ranchi and Vishakapatnam.
 Each Debt Recovery Tribunal is presided over by a Presiding Officer. The Presiding Officer is generally a judge of the rank of
Dist. & Sessions Judge.
 A Presiding Officer of a Debt Recovery Tribunal is assisted by a number of officers of other ranks, but none of them need necessarily
have a judicial back ground. Therefore, the Presiding Officer of a Debt Recovery Tribunal is the sole judicial authority to hear and pass
any judicial order.
 Each Debt Recovery Tribunal has two Recovery Officers. The work amongst the Recovery Officers is allocated by the
Presiding Officer. Though a Recovery Officer need not be a judicial Officer, but the orders passed by a Recovery Officer are
judicial in nature, and are appealable before the Presiding Officer of the Tribunal.
 DRTs are fully empowered to pass comprehensive orders like in Civil Courts. The Tribunal can hear cross suits, counter
claims and allow set offs. However, they cannot hear claims of damages or deficiency of services or breach of contract or
criminal negligence on the part of the lenders.
 DRTs can appoint Receivers, Commissioners, pass ex-parte orders, ad-interim orders, interim orders apart from powers to Review its own
decision and hear appeals against orders passed by the Recovery Officers of the Tribunal.
 Recording of evidence by Debt Recovery Tribunal is some what unique. All evidences are taken by way of an affidavit. Cross examination
is allowed only on request by the defense and that too if the Tribunal feels that such a cross examination is in the interest of justice.
Frivolous cross examination may be denied.
 DRTs are special types of courts for effecting recovery of dues of banks and financial institutions.
 DRTs are established under the Recovery of Debts due to banks and financial institutions Act 1993
 The Act is not applicable to J&K.
 DRT is headed by a Presiding Officer. He is assisted by a Recovery Officer and one Registrar.
 Type of Cases: Cases involving recoverable dues of banks and Fls of Rs 10 lees and above only are filed with DRTs. Such
cases can not be filed in the normal civil courts.
 Once the case is decided in favour of the bank or FI, the DRT issues a Recovery Certificate. Recovery Officer who has powers such
as attachment etc. helps in recovery of dues through execution of the decree passed by DRT.
 Appeal against the order of the Recovery Officer can be made to DRT within 30 days of passing the order.
 Any appeal against the judgement of DRT can be preferred with Debt Recovery Appellate Tribunal. The head of DRAT is called
Chairperson. The appeal is made within 45 days of the date of receipt of the order.
 If borrower wants to appeal, 75% of the judgment amount is required to be deposited which can be waived or reduced
by the Chairperson of the DRAT even to nil.
 Fee: for filing case with DRT- up to Rs 10 lac : Rs 12,000; For each additional Rs 1 lac or part thereof it is
 Rs 1000. Maximum amount of fees is Rs 1,50,000.
 For filing appeal with DRAT- Where the amount of debt is less than Rs 10 lakh- Rs 12,000;
 For debts due between Rs 10 lakh to less than Rs 30 lakh- Rs 20,000;
 For debts of Rs 30 lakh and more — Rs 30,000
 For being appointed as DRT, a person should qualify to be District Judge and for being appointed as DRAT, the person
should qualify to be a Judge of the High Court.