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Reviewing Kerala Syllabus Plus Two Accountancy Previous Year Question Papers and Answers Pdf March 2020 helps in understanding answer patterns.

Kerala Plus Two Accountancy Previous Year Question Paper March 2020

Time: 2 Hours
Total Score: 60

Part – A
Accounting

I. Answer all questions from 1 to 5. Each carries 1 score. (5 × 1 = 5)

Question 1.
The amount received by the Not-for Profit organisation as per the will of a deceased person is called _________________
(a) Honorarium
(b) Subscription
(c) Legacy
(d) Specific grant
Answer:
(c) Legacy

Question 2.
At the time of dissolution of a firm, which of the following liabilities will be paid first?
(a) Outstanding Salary of Partners
(b) Partners Loan
(c) Partners Capital
(d) Sundry Creditors
Answer:
(d) Sundry Creditors

Question 3.
A Partnership firm incurred a loss of Rs. 28,000 during the year 2018-19. Which among the following is admissible to Partners at the end of this year?
(a) Interest on Partner’s Loan
(b) Interest on Partners Capital
(c) Commission to Pamters
(d) Salary to Pamters
Answer:
(a) Interest on Partner’s Loan

Question 4.
Goodwill brought in by the incoming partner in cash is credited to _________________
(a) Old Partners Capital Account in Sacrificing ratio
(b) Old Partners Capital Account in new ratio
(c) New Partners Capital Account in Gaining ratio
(d) New Partners Capital Account in new ratio
Answer:
(a) Old Partners Capital Account in Sacrificing ratio

Question 5.
At the time of reconstitution of a firm, the value ofthe  Building is found to have appreciated by 20%. What journal entry will be passed for the above adjustment about revaluation?
Answer:
Building A/c Dr
To Revaluation A/c

II. Answer any 4 questions from 6 to 10. Each carries 2 scores. (4 × 2 = 8)

Question 6.
Siva is a partner in United Tours and Travels. He withdraws Rs. 4,000 per month regularly in the middle of every month during the year 2019. The rate of interest on drawings is 8%. Calculate Interest on drawings for the year 2019.
Answer:
Interest on drawings = Total Amount × Average period × Rate of interest
Total amount = 4000 × 12 = 48,000
Interest on drawings = 48,000 × \(\frac{6}{12}\) × \(\frac{8}{100}\) = 1,920

Question 7.
Briefly explain any two circumstances that need the valuation of goodwill in a Partnership firm.
Answer:
Need for valuation of goodwill

• Change in the profit sharing ratio amongst the existing partners.
• Admission of new partner.
• Retirement or death of a partner.

Question 8.
Do you think that there is a need for the revaluation of assets and liabilities of a firm on the retirement of a partner? Justify your answer.
Answer:
Yes, it is necessary to revalue the assets and liabilities of a firm on the retirement of a partner. The following are the reasons:

• To show the true value of assets and liabilities.
• To ascertain profit or loss on revaluation of assets and liabilities.

Question 9.
Show how the following items will appear in the financial statement of a Not-for-Profit organisation:
(i) Cricket Match fund Rs. 40,000
(ii) Cricket Match Expenses Rs. 23,000
(iii) Donations received for conducting cricket matches Rs. 12,00,000
(iv) Sale of Cricket Match tickets Rs. 16,00,000
Answer:
Balance Sheet

Question 10.
Enumerate any two rights acquired by a newly admitted partner of a firm.
Answer:
(a) Right to share the assets of the firm.
(b) Right to share the profits of the firm.

III. Answer any 3 questions from 11 to 14. Each carries 3 scores. (3 × 3 = 9)

Question 11.
Rejith is a partner in a firm. On 1st January 2017, his capital account balance was Rs. 2,20,000. As per partnership agreement, a partner is entitled to 6% interest per annum on his capital. Rejith introduced additional capital Rs. 80,000 on 01-07-2017 and withdrew Rs. 50,000 on 1-10-2017. Calculate the interest on capital for the year ending 31st December 2017.
Answer:
Interest on capital
1. 2,20,000 × \(\frac{6}{100}\) × \(\frac{9}{12}\) = 9,900 (January to September)
2. 2,20,000 – 50,000 = 1,70,000
1,70,000 × \(\frac{6}{100}\) × \(\frac{3}{12}\) = 2,550 (October to December)
3. 80,000 × \(\frac{6}{100}\) × \(\frac{6}{12}\) = 2400 (July to December)
Interest oncapital for the year ending on 31.12.2017 = 9,900 + 2,550 + 2,400 = 14,850

Question 12.
State any three differences between dissolution of partnership and dissolution of firm.
Answer:
Difference between dissolution of partnership and dissolution of firm
(a) In the case of dissolution of partnership, the business is not terminated. But, in dissolution of the firm, the business of the firm is completely closed.
(b) In the case of dissolution of partnership assets and liabilities are revaluated and new balance sheet is drawn. But, in dissolution of firm, assets are sold and liabilities are paid off.
(c) The book of accounts are not closed in the case of dissolution of partnership. But, all books of accounts are closed in the case of dissolution of fthe irm.

Question 13.
The profit for the last five years of a firm were as follows:

Year	Profit
2014	62,000
2015	58,000
2016	84,000
2017	78,000
2018	80,000

Capital employed in the firm is Rs. 5,00,000. Calculate the value of goodwill based on 3 years purchase of Super Profit, assuming that the normal rate of return on capital employed is 12%.
Answer:
Calculation of Goodwill
Goodwill = Super profit × Number of year purchase
Super profit = Average profit – Normal profit
Average profit = \(\frac{62,000+58,000+84,000+78,000+80,000}{5}\) = 72,400
Normal profit = Capital employed × Normal rate of return
= 5,00,000 × \(\frac{12}{100}\)
= 60,000
Super profit = 72,400 – 60,000 = 12,400
Goodwill = 12.400 × 3 = 37,200

Question 14.
List out the various adjustments required in the accounts of a firm on retirement of a partner. (6 Points).
Answer:
Adjustment required on retirement of a partner

• Ascertainment of new profit sharing ratio and gaining ratio.
• Adjustment regarding goodwill.
• Adjustment of general reserves and accumulated profit/losses.
• Revaluation of assets and liabilities.
• Ascertainment of share of profit or loss up to the date of retirement.
• Adjustment of capital.
• Settlement of total amount due to the retiring partner.

IV. Answer any 2 questions from 15 to 17. Each carries 5 scores. (2 × 5 = 10)

Question 15.
Following is the Balance Sheet of Lekshmi, Priya, and Deepa, who share profits and losses equally.
Balance Sheet of Lekshmi, Priya and Deepa as on 31/03/2017

Lekshmi died on 31st May 2017. According to the Partnership deed her legal representatives are entitled to:
1. Balance in the capital account and undistributed profit/loss.
2. Share of Goodwill under average profit method.
3. Share in the profit upto the date of death based on last year Profit.
4. Interest on capital @ 6% p.a.
The goodwill of the firm under average profit method is Rs. 42,000 and profit for the year 2016-17 Rs. 21,600. Calcualte the amount payable to Lekshmi’s legal representatives.
Answer:

Note:
1. Calculation of goodwill
Lekshmi’s share of goodwill = 42,000 × \(\frac{1}{3}\) = 14,000
Priya’s gain = 14,000 × \(\frac{1}{2}\) = 7,000
Deepa’s gain = 14,000 × \(\frac{1}{2}\) = 7,000
Gaining ratio = 1 : 1

2. Profit upto the date of death = 21,600 × \(\frac{1}{3}\) × \(\frac{2}{12}\) = 1200

Question 16.
Sathy and Varsha are partners in a firm sharing profit and losses in the ratio of 3 : 1. Their Balance Sheet as on 1st January 2019 was as follows:
Balance Sheet of Sathy and Varsha as on 01/01/2019

Suma is admitted into the firm with \(\frac{1}{4}\) share in profits on the following terms:
1. Market value of Investment re to be taken at Rs. 70,000.
2. Buildings were found undervalued by Rs. 4,000.
3. Stock is revalued at Rs. 26,000.
4. It was found that creditors included a sum of Rs. 3,000 which was not to be paid.
5. Machinery is to be depreciated by 10%.
Prepare Revaluation Account.
Answer:

Question 17.
Write any five differences between Receipts and Payments Account and Income and Expenditure Account.
Answer:
Difference between Receipts & Payment A/c and Income and Expenditure A/c

Receipts and Payment A/c	Income and Expenditure A/c
1. It is the summary of cash book.	1. It is like a profit and Loss Account.
2. Starts with opening balance of cash in hand and at bank.	2. No such opening balance.
3. Records receipts and payments of revenue as well as capital nature.	3. It records income and expenditure of revenue nature only.
4. Receipts and payments may relates to preceding and succeeding periods.	4. Income and expenditure item relates only to the current period.
5. Non-cash items such as depreciation, provision for bad debt etc. are not considered.	5. Non-cash items relating the current period included in the account.
6. Prepared on cash basis.	6. Prepared on accrual basis.

V. Answer any 1 question from 18 to 19, which carries 8 scores. (1 × 8 = 8)

Question 18.
Following is the Receipts and Payments Account of Madras Sports Club for the year ending 31st March 2019.
Receipts and Payments Account for the Year ending 31.03.2019

Additional Information:
1. Subscription outstanding during 2018-19 amounted to Rs. 26,000.
2. Salary outstanding for the year 2018-19 amounted to Rs. 8,000.
3. Entrance fees and Donation should be capitalized.
4. The stock of stationery as on 31-03-2019 is valued at Rs. 800.
5. Depreciation is to be charged @ 10% p.a. on Sports equipments.
6. On 1st April 2018, other balances were as under:
Land and Building Rs. 1,20,000
Sports Equipment Rs. 18,000
Library Books Rs. 10,000
Prepare Income & Expenditure Account for the year ended 31st March 2019 and Balance Sheet as on that date.
Answer:
Income and Expenditure A/c for the year ended 31.03.2019

Balance Sheet as on 01.04.2018


Balance sheet as on 31.03.2019

Question 19.
Manu and Manoj are partners, who share profit in the ratio of 2 : 1. Following is te Balance Sheet as on 31st March 2018.
Balance Sheet of Manu and Manoj as on 31/03/2018

On a dispute between the partners, they decided to dissolve the firm on the following terms:
1. Realisation expenses amounted to Rs. 4,000.
2. Debtors realised at a discount of 5%.
3. Stock realised at Rs. 50,000.
4. Fixed Assets realised-
Land & Building Rs. 1,40,000
Furniture Rs. 18,000
5. There was an unrecorded asset of Rs. 5,000, which was taken over by Manu.
6. Creditors are paid in full.
Prepare necessary ledger accounts to close the books of a firm.
Answer:

Part – B
Computerised Accounting

VI. Answer all questioris from 20 to 22. Each carries 1 score. (3 × 1 = 3)

Question 20.
The Code CS101, CS102, CS103 for customer x, y, and z is an example of _________________ code.
(a) Mnemonic
(b) Sequential
(c) Block
(d) None of these
Answer:
(b) Sequential

Question 21.
Which of the following is not a component of a Payroll statement?
(a) D.A
(b) D.B
(c) H.R.A
(d) P.F
Answer:
(b) D.B

Question 22.
The tool used to connect two tables in LibreOffice Base.
(a) Report
(b) Queries
(c) Form
(d) Relationship
Answer:
(d) Relationship

VII. Answer any 3 questions from 23 to 26. Each carries 2 scores. (3 × 2 = 6)

Question 23.
Discuss any two security features of Computerised Accounting System.
Answer:
Security features of CAS
(i) Password security
(ii) Data Audit
(iii) Data Vault

Question 24.
The details of the sales are given below in the following spreadsheet:

Write the formula to calculate:
(a) Total Sales in cell C5.
(b) 10% Sales Commission to Praveen in cell D2.
Answer:
(a) = SUM (C2:C4) (Or) = C2 + C3 + C4
(b) = C2 * 10% (Or) = C2 * 10/100

Question 25.
Name the system generated ledger accounts in GNUkhata.
Answer:
System Generated Ledger Accounts

• Closing Stock
• Opening Stock
• Profit & Loss A/c (Or) Income & Expenditure A/c
• Stock at the Beginning

Question 26.
List out any four “data types” available in “LibreOffice Base”.
Answer:
Data types in LibreOffice Base:

• Text
• Number
• Data
• Time
• Yes/No
• Integer
• Memo
• Decimal…etc.

VIII. Answer any 2 questions from 26 to 29. Each carries 3 scores. (2 × 3 = 6)

Question 27.
Arun Traders took a loan of Rs. 1,00,000 for 24 months from SBI @ 12% interest for that period.
(a) Identify the financial function used for preparing loan repayment schedule in calc.
(b) Give its Syntax and explain its parameters.
Answer:
(a) PMT function
(b) = PMT (Rate, Nper, Pv, Fv, Type)

Question 28.
A chart is given for you.

(a) Identify the name of the above chart type.
(b) Briefly explain any advantages of preparing charts.
Answer:
(a) Column Chart
(b) Advantages of Chart

• Visual appeal
• Read the data easily
• Analyse and interpret data quickly
• Know the trends

Question 29.
Write the different steps for creating a Table in LibreOffice Base.
Answer:
Steps to Create Table in LibreOffice Base

• Open LibreOffice Base
• Application → Office → Libre Office Base
• Create Tables
• Click on Tables → Create table in design view
• Enter the field Name → Field type → Set the Primary key
• Save

IX. Answer any 1 question from 30 to 31. Each carries 5 scores. (1 × 5 = 5)

Question 30.
Describe the use and Syntax of the following functions in LibreOffice Calc:
(a) Now
(b) Count
(c) IF
(d) Rate
(e) Concatenate
Answer:
Use and Syntax of calc functions
(a) Now – It shows the current system date and time
The Syntax is = NOW ()

(b) Count – It counts cells that contain Numbers.
Syntax is = COUNT (Value 1, Value 2..) (or) = COUNT (Range)

(c) IF – It analyzes a logical test and evaluates the condition is true or false
Syntax is = IF (Test, Then – value, otherwise – values) (or) = IF (Logical – test, value – if true, value – if false)

(d) Rate – It is used to evaluate the rate of return on investment or interest on loan.
Syntax is = Rate (Nper, Pmt, PV, FV, Type, Guess)

(e) Concatenate – It is used to join two or more strings together.
Syntax is = concatenate (“Text 1”, “Text 2”,……)

Question 31.
Devika Agencies already created an organisation in GNUkhata. Now they want to create ledger accounts. Write the procedure to create the following ledger accounts by preparing a table showing relevant groups and subgroups, assuming that ther is no opening balances.
1. Capital
2. Furniture
3. Cash
4. Debtors
7. Sales
8. Salary
Answer:
Create Leger Accounts
Master → Create Account → Select Group → Select Sub Group → Enter the Account Name → Save
The Groups and Sub-Groups of the Leger Account are:

Ledger Account	Group	Sub-Group
1. Capital	Capital	None
2. Furniture	Fixed Assets	Furniture
3. Cash	Current Assets	Cash
4. Debtors	Current Assets	Sundry Debtors
5. Creditors	Current Liabilities	Sundry Creditors for Purchase
6. Purchases	Direct Expense	None
7. Sales	Direct Income	None
8. Salary	Indirect Expense	None

Reviewing Kerala Syllabus Plus Two Computer Application Previous Year Question Papers and Answers Pdf March 2021 helps in understanding answer patterns.

Kerala Plus Two Computer Application Previous Year Question Paper March 2021

Time: 2 Hours
Total Score: 60 Marks

Answer the following questions from 1 to 44 upto a maximum score of 60.

Questions from (a) to (e) carry 1 score each. (5 × 1 = 5)

Question 1.
a) Write the keyword from the following :
i) area
ii) total
iii) break
iv) start
b) Name the built-in function used to copy one string into another.
c) Expand DNS.
d) A candidate key, that is not the primary key is called ____________ .
e) SIM is
i) Subscriber Identify Module.
ii) Subscriber Identify Mobile.
iii) Subscription Identification Module.
iv) Subscription Identification Mobile.
Answer:
(a) break;
(b) strcpy()
c) Domain Name System
d) Alternate Key
e) Subscriber Identity Module.

Questions from 2 to 21 carry 2 score each. (20 × 2 = 40)

Question 2.
Name any four tokens.
Answer:
Keywords, Identifiers, Literals, Punctuators, Operators (KILPO)

Question 3.
Write the syntax of for loop.
Answer:

for(initialization; test expression; update statement)
{
Body of loop;
}

Question 4.
Write any two rules for naming identifiers in C++.
Answer:

1. Variable name starts with alphabet or under score.
2. Digits can be used followed by a character
3. Keywords cannot be used
4. Special characters including white spaces cannot be used.

Question 5.
What is an array? Write the syntax to declare an array.
Answer:
An array is a collection of elements with same data type. With the same name we can store many elements. Syntax: data_type variable_name[size of the array];

Question 6.
Consider the following array:
int a[5]{4, 0, 7, 6, 1}
write the output of
i) cout <<a [2];
ii) cout <<a[4];
Answer:
1) 7
2) 1

Question 7.
Write the names of C++ built-in functions to :
i) Find the length of a string
ii) Combine two strings.
Answer:
i) strlen();
ii) strcat();

Question 8.
Name the header files needed for the functions pow() and isdigit().
Answer:
cmath and cctype

Question 9.
What is a container tag? Write an example.
Answer:
A container tag has both opening and closing tag.
Eg. <html>, <body> etc.

Question 10.
Classify the following into tags and attributes :
a) BR
b) WIDTH
c) LINK
d) IMG
Answer:

Tags	Attributes
BR, IMG	WIDTH, LINK

Question 11.
Write the purpose of <B> Tag and <U> Tag.
Answer:
<B> – To make the text bold
<U> – To make the text underline.

Question 12.
Name any two attributes of <FONT> Tag.
Answer:
Face, color, size.

Question 13.
What is a hyperlink? Which is the tag used to create a hyperlink in HTML document?
Answer:
Hyper links are used to connect two documents or two locations of the same document. <a> tag is used for the same.

Question 14.
Write the names of any two attributes of <TR> tag.
Answer:
Align, valign, bgcolor.

Question 15.
Write the names of tags used to create an ordered and un-ordered list.
Answer:
<OL> for ordered list and <UL> is used for unortlered list.

Question 16.
Write the names of any two datatypes in JavaScript.
Answer:
Number, String , Boolean(any 2)

Question 17.
What is the importance of <SCRIPT> tag in JavaScript. Write its main attribute.
Answer:
<script> tag is used to write scripts in html document. Its main attribute is lang.

Question 18.
Distinguish between CHAR and VARCHAR datatypes in SQL.
Answer:
Both are used to store characters. CHAR is used for fixed number of characters while VARCHAR is used for variable length of characters. No memory wastage in VARCHAR method.

Question 19.
Name any two constraints in SQL.
Answer:
Primary key, autoj’ncrement, not null, unique, default.

Question 20.
Write any two benefits of using ERP.
Answer:
Improved resource utilization, better customer satisfaction.

Question 21.
Explain any one cyber crime against individuals.
Answer:
Identity theft, harassment, violation of privacy, etc.

Questions from 22 to 41 carry 3 scores each. (20 × 3 = 60)

Question 22.
Write a C++ program to add two numbers.
Answer:

#include<iostream>
Using namespace std;
intmain()
{
int n1,n2,sum;
cout<<“Entertwo numbers:”;
cin>>n1>>n2;
sum=n1+n2;
cout<<“The sum of “<<n1<<“ and “<<n2<<“ is
“<<sum;
return 0;
}

Question 23.
What is the merit of using gets() function in C++ ? Which is the necessary header file to use it?
Answer:
gets() function is used to read a string with white spaces. The header file needed is cstdio.

Question 24.
Differentiate call by value and call by reference method of function calling.
Answer:
Methods of calling functions are two,

1. Call by value: In call by value method the copy of the original value is passed to the function, if the function makes any change will not affect the original value.
2. Call by reference: In call by reference method the address of the original value is passed to the function, if the function makes any change will affect the original value.

Question 25.
Compare static and dyngmic web pages.
Answer:

Static web pages	Dynamic web pages
Content and layout is fixed	Content and layout is changed frequently
Never use database	Data base is used
Run by browser	It runs on the server and result get back to the client(browser)
Easy to develop	Not at all easy

Question 26.
What are the differences between client side and server side scripts?
Answer:

Client Side Scripting	Server Side Scripting
Script is copied to client browser	to the web server
Executed by the client	Executed by the server and result is get back to the browser window
Used for Client level validation	Connect to the database in the server
It is possible to block by the user	Cannot possible
Client side scripts depends the type and version of the browser	It does not depend the type and version of the browser

Question 27.
Write the names of any three attributes of <BODY> tag.
Answer:
bgcolor, background, text, link, alink, vlink, left/right margin

Question 28.
What is a Script? Name any two server side scripting languages.
Answer:
Scripts are small programs embedded in html document. Eg.ASP,JSP, PHP

Question 29.
Which are the attributes of <OL> tag? Write their default values.
Answer:
Attributes of <OL> tags are type and start, its default value is 1.

Question 30.
Write any three attributes of <INPUT> tag.
Answer:
Attributes of input tag is name, type, value

Question 31.
What is a definition list? Which are the tags used to create definition list?
Answer:
It is used to create a list of terms and the corresponding definitions. The tags used are ,<DL>, <DT>and<DD>.

Question 32.
i) Predict the value of z in the following code :
var x, y;
x = “20”;
y = 30;
z = x + y;
ii) What are the two uses of *+’ operator in JavaScript?
Answer:
(i) here x is a string and y is an integer hence the values are concatenated. So the answer is 2030.
(ii) If one of the operands is a string then the operation is string concatenation otherwise arithmetic addition.

Question 33.
Write JavaScript functions to perform the following :
a) To check whether a value is number or not.
b) To return the upper case form of given string.
c) To return the character at a particular position.
Answer:
(a) isNaN().
(b) toUpperCase().
(c) charAt()

Question 34.
Write a short note on shared web hosting.
Answer:
Shared Hosting : This type of hosting sharing resources, like memory, disk space and CPU hence the name shared. Several websites share the same server. This is suitable for small websites that have less traffic and it is not suitable for large websites that have large bandwidth, large storage space and have large volume of traffic.
Eg: Shared hosting is very similar to living in an Apartment(Villas) complex. All residents are in the same location and must share the available resources(Car parking area, Swimming pool, Gymnasium, play ground, etc) with every one.

Question 35.
i) What is the use of FTP client software? (2)
ii) Write the name of any one FTP client software. (1)
Answer:
(i) It is used to transfer(upload) files from our computer to web server by using the ‘drag and drop’ method.
(ii) The popular FTP client soft wares are FileZilla, CuteFTP, SmartFTP, etc.

Question 36.
Describe any three advantages of using DBMS.
Answer:
Advantages of DBMS over conventional files Data Redundancy – It means duplication of data. DBMS eliminates redundancy. DBMS does not store more than one copy of the same data.

Inconsistency can be avoided – If redundancy Occurs there is a chance to inconsistency. If redundancy is removed then inconsistency cannot occur.

Efficient data access -: It stored huge amount of data efficiently and can be retrieved whenever a need arise. Data can be shared – The data stored in the database can be shared by the users or programs.

Standards can be enforced – The data in the database follows some standards. Eg: a field ‘Name’ should have 40 characters long. Some standards are ANSI, ISO, etc.

Security restrictions can be applied – The data is of great value so it must be kept secure and private. Data security means the protection of data against accidental or intentional disclosure or unauthorized destruction ormodifieation by unauthorized person. Integrity can be maintained – It ensures that the data is to be entered in the database is correct. Crash recovery – Some times all or a portion of the data is lost when a system crashes. A good DBMS helps to recover data after the system crashed.

Question 37.
Explain the different levels of data abstraction in DBMS.
Answer:
Levels of Database Abstraction –

1. Physical Level (Lowest Level) – It describes how the data is actually stored in the storage medium.
2. Logical Level (Next Higher Level) – It describes what data are stored in the database.
3. View Level (Highest level) – It is closest to the users. It is concerned with the way in which the individual users view the data.

Question 38.
Write the names of three components of SQL.
Answer:
Components of SQL are DDL, DML and DCL.

Question 39.
Write the use of any three DML commands in SQL.
Answer:
DML commands(SUDI-Any 3)

1. Select Used to select or display rows from a table. The keyword from is used with this. The Where clause is used to specify the condition.
2. Update Used to modify the records in a table, the keyword used is set.
3. Delete Used to delete records in a table.
4. Insert Used to insert new records into a table. The keyword used is into.

Question 40.
Write the names of any three functional units of ERP.
Answer:

• Financial Module: It is the core. This is used to generate financial report such as balance sheet, general ledger, trial balance, financial statement etc.
• Manufacturing Module: It provides information for the production and capable to change the methods in manufacturing sector.
• Production planning Module : This module ensures the effective use of resources and helps the enterprise to enhance the productive hence increase the profit.

Question 41.
What are the specialities of second generation networks in mobile communication?
Answer:
It allowed voice and data transmission. Picture message and MMS were introduced. GSM and CDMA standards were also introduced by 2G.

Questions from 42 to 44 carry 5 scores each. (3 × 5 = 15)

Question 42.
Given a C++ code :
if (n = = ‘L’)
cout<<“Turn left”;
else if (n = = ‘R’)
cout<<“Turn Right”;
else
cout <<Go Straight”;
What will be the output if
i) Value of n is’R’ (1)
ii) Value of n is’S’ (1)
iii) Rewrite the code using switch case. (3)
Answer:
(i) Turn Right
(ii) Go Straight
(iii) switch(n)

{
case ‘L’:cout<<“Turn Left”;
break;
case ‘R’:cout<<“Turn Right”;
break;
default :cout<<“Go Straight”;
}

Question 43.
Write HTML program to create the following webpage:

Name	Roll _No
ABC	1
PQR	3
XYZ	4

Answer:

<html>
<head>
<title>Table creation</title>
</head>
<body bgcolor=”cyan”>
<table border=”1">
<tr>
<th>Name</th>
<th>Roll_No</th>
</tr>
<tr>
<td>ABC</td>
<td>1 </td>
</tr>
<tr>
<td>PQR</td>
<td>3</td>
</tr>
<tr>
<td>XYZ</td>
<td>4</td>
</tr>
</table>
</body>
</html>

Question 44.
i) What is relational algebra in DBMS ? (2)
ii) Briefly explain about any three relational algebra operations. (3)
Answer:
i) It consists of a set of operations that takes one or two relations as input and produces a new relation as a result.

ii) A) SELECT operation
SELECT operation is used to select tuples in a relation that satisfy a selection condition. Greek letter σ (sigma) is used to denote the operation. Syntax,
σ_condition(relati0n)
eg. σ_{salary < 10000} (EMPLOYEE)-selects tuple whose salary is less than 10000 from EMPLOYEE relation.

B) PROJECT operation
PROJECT operation selects certain columns from the table and discards the other columns. Greek letter π(pi) is used to denote PROJECT operation. Syntax, π_condition(relation)
eg. π_{name, salary} (EMPLOYEE) displays only the name and salary of all employees

C) UNION operation
This operation returns a relation consisting of all tuples appearing in either or both of the two specified relations. It is denoted by U. duplicate tuples are eliminated. Union operation can take place between compatible relations only, i.e., the number and type of attributes in both the relations should be the same and also their order. e.g. SCIENCE U COMMERCE gives all the tuples in both COMMERCE and SCIENCE.

Reviewing Kerala Syllabus Plus Two Computer Application Previous Year Question Papers and Answers Pdf March 2022 helps in understanding answer patterns.

Kerala Plus Two Computer Application Previous Year Question Paper March 2022

Time: 2 Hours
Total Score: 60 Marks

PART – I

A. Answer any 5 questions from 1 to 9. Each carries 1 Score. (5 × 1 = 5)

Question 1.
Write an example for entry controlled loop in C++.
Answer:
while, for(any one)

Question 2.
Accessing each elements of an array at least once is known as ……………………. .
Answer:
array traversal

Question 3.
Name the built in function used to find the square root of a number.
Answer:
sqrt()

Question 4.
Which tag is used to include scripts in HTML page?
Answer:
<SCRIPT>

Question 5.
Write an example of FTP client software.
Answer:
FileZilla, CuteFTP, SmartFTP (any one)

Question 6.
In RDBMS,.columns of a relation are called ………………………… .
(Entity, Tuple, Attribute)
Answer:
Attribute

Question 7.
Pick the DDL command.
(CREATE, SELECT, GRANT)
Answer:
CREATE

Question 8.
Write an example for ERP package.
Answer:
Oracle, Odoo, SAP, Microsoft Dynamics, Tally ERP (anyone)

Question 9.
Name any one mobile operating system.
Answer:
Android, ios, blackberry, windows (any one valid example)

B. Answer all questions from 10 to 13. Each carries 1 score. (4 × 1 = 4)

Question 10.
………………….. statement is used to skip the current iteration of a loop.
(Break, Continue, Go to)
Answer:
continue

Question 11.
The port number used for HTTP is ……………………..
(80, 110, 443)
Answer:
80

Question 12.
Name the tag used to divide the browser window.
Answer:
<frameset>

Question 13.
Pick the CARTESIAN PRODUCT operator.
(U, X, n)
Answer:
X

PART – II

A. Answer any 2 questions from 14 to 17. Each carries 2 scores. (2 × 2 = 4)

Question 14.
List the input and output functions to handle strings containing white spaces.
Answer:
gets(), puts(), getline(), write()

Question 15.
Briefly explain free hosting.
Answer:
Free hosting provides web hosting services free of cost. It is useful for sharing content on the web without spending money.

Question 16.
List 4 DML commands in SQL.
Answer:
Select, Update, Delete and Insert

Question 17.
List out any four benefits of ERP system.
Answer:

1. Improved Resource utilization
2. Better customer satisfaction
3. Provide accurate information
4. Decision making capability
5. Increased flexibility

B. Answer any 2 questions from 18 to 20. Each carries 2 scores. (2 × 2 = 4)

Question 18.
What are default arguments?
Answer:
It is possible to give values to formal arguments, this is e known as default arguments. When the user does not give any value the default argument will be taken. Eg int sum(int x=5, y=60)

Question 19.
What do you mean by responsive web designing?
Answer:
The website is designed dynamically(flexibly) that suits the screen size of different devices. It is introduced by Ethan Marcotte.

Question 20.
Name any four aggregate functions in SQL.
Answer:
sum(), avg(), min(), max()

PART – III

A. Answer any 3 questions from 21 to 24. Each carries 3 scores. (3 × 3 = 9)

Question 21.
Explain any three data types in C++.
Answer:

1. int – whole numbers . Size : 4 bytes
2. float – floating point/ fractional numbers . Size: 4 bytes
3. double – big floating point numbers . Size : 8 bytes

Question 22.
List and explain any three attributes of <BODY> tag.
Answer:

1. bgcolor: used for setting background colour of page
2. background: used for setting background image of page
3. text: used for setting text(foreground) colour of page
4. Link : It specifies the colour of the hyperlinks that are not visited. The default colour is blue.
5. Alink : It specifies the colour of the active hyperlink. The default colour is green.
6. Vlink : It specifies the colour of the hyperlink which is already visited. The default colour is purple.
   (Any three points)

Question 23.
Explain any three Built-in Functions in JavaScript.
Answer:

1. alert(): used for displaying message box.
2. toUpperCase(): This function returns the upper case form of the specified text.
3. toLowerCase(): It returns the lower case form of the specified text.
4. isNaN() function: This function is used to check whether a value is a number or not. The function returns true if the given value is not a number.
5. charAt() function : It returns the character at a specified position.
   (Any three points)

Question 24.
Explain any three database users.
Answer:

1. Database Administrator (DBA): The person who is responsible for the control of the centralized and shared database is the Database Administrator (DBA).
2. Application Programmers: Application programmers are computer professionals who interact with the DBMS through application programs.
3. Sophisticated Users: Users include engineers, scientists, business analysts, and others who are thoroughly familiar with the facilities of the DBMS.

B. Answer any 2 Questions from 25 to 27. Carries 3 scores. (2 × 3 = 6)

Question 25.
List and explain any three types of statements in C++.
Answer:

1. declaration statement : used for declaring variables, eg : int n;
2. assignment statement(=): used to store values in variables eg : n= 30;
3. input statement: used for inputting values from keyboard . eg : cin>> n;
4. output statement : used for displaying output on the monitor, eg : cout<<n;
   (Any three points)

Question 26.
What is an array? Initialize an array with three elements.
Answer:
Array is a collection of elements with same data type. It is possible to initialise an array at the time of declaration.
int n[3] = { 7, 3, 8 };

Question 27.
Write HTML code to display the following:
(a) H₂SO₄
(b) a² + b² + 2ab
Answer:
H₂SO₄
a² + b² + 2ab

(a) H₂SO₄
(b) a²b² + 2ab;

PART – IV

A. Answer any 3 questions from 28 to 31. Each carries 4 scores. (3 × 4 = 12)

Question 28.
Explain any two looping statements in C++ with syntax.
Answer:
1. for loop – used for executing a block of statements repeatedly for a given number of times.
It is an entry controlled loop.

for loop
The syntax of for loop is
for(initiaIization; checking; update loop variable)
{
Body of loop;
} example:
for( i=1; i<=10; i++)
{ cout<<i;
}

2. do – while statement: used for executing block of statements repeatedly based on a condition.lt is an exit controlled loop.

Syntax:
initialise loop control variable do
{
Statements
}while(expression);
example:
i=1;
do
{cout<<i;
i++;
}while(i<=10)

Question 29.
Compare Call by value and call by reference methods used in C++ functions.
Answer:

Call by Value Method	Call by Reference Method
Ordinary variables are used as formal parameters.	Reference variables are used as formal parameters.
Actual parameters may be constants, variables or expressions.	Actual parameters will be variables only.
The changes made in the formal arguments do not reflect in actual arguments.	The changes made in the formal arguments do ‘ reflect in actual arguments.
Exclusive memory allocation is required for the formal arguments.	Memory of actual arguments is shared by formal arguments.

Question 30.
Write and explain any 4 text formatting tags in HTML.
Answer:

1. <B> and <STRONG> : To make the text bold face.
2. <I> and <EM> : To make the text italics or emphasis.
3. <U> : To underline the text
4. <S> and <STRIKE> : To strike through the text

Question 31.
Name any four category of operations in JavaScript, give one example for each.
Answer:

1. arithmetic operators. Eg: +, -,*, / and %
2. relational operators. Eg: <,<=,>,>=,!= and ==
3. logical operators. Eg && (logical AND), ||(logical or) and !(logical not)
4. assignment operator Eg : =

B. Answer any one question from 32 to 33. Each carries 4 scores. (1 × 4 = 4)

Question 32.
Write HTML code ot generate the following nested list in a web page.
• Kerala
1. Alappuzha
2. Moonnar
• Karnataka
1. Bangalore
2. Mysore
Answer:

<UL>
<LI> Kerala </LI>
<OL>
<LI> Alappuzha </LI>
<LI>Moonnar</LI>
</OL>
<LI> Kamataka</LI>
<OL>
<LI> Bangalore </LI>
<LI> Mysore </LI>
</OL>
</UL>

Question 33.
Explain ICT Applications in business.
Answer:
Drastic developments in ICT has changed the shopping habits of people. Earlier people shops traditionally. But nowadays people buy products and services through online. A study reveals that online shopping habits of people are increased. After sale service is also good, delivery of the products is prompt and safe. The status of the product can be tracked easily hence increase the confidence level of the online customers.

Social networks and big data analytics : Earlier before buying a product people may consult two or three shop keepers or local friends and take decisions. But nowadays before taking decisions people search shopping sites, social network groups(facebook, whatsapp, instagram,twitter, etc), web portals etc.for the best prices. Almost all online sites have product comparison menus. By this we can compare the price, features, etc. Earlier a product is created and customers are forced to buy. But today customer is the King of the market, so products are created for the choices of the customers.

So companies gathering information about the customers from various sources such as social medias like Internet forums, social blogs, Micro blogs, etc. The volume of such data is very large and considered as big data in business. With the help of a s/w analysis this big data and generate a report that contain all the information such as choices, taste, needs, status etc of a customer.

Business logistics : It is the management of the flow(transportation) of resources such as food, consumer goods, services, animals etc in a business between the point of origin(source) and the point of consumption (destination) in order to meet the needs of companies and customers. Business logistics consists of many more complexities. The effective use of hardware and software reduces the complexities faced in Business logistics. For this the hardware used is RFID(Radio Frequency Identification) tag and the reader. It is like the bar code. The RFID tag contains all the details of a product and it consists of a combination of transmitter and a receiver. The data stored in the RFID tag can be accessed by a special reader and to read the data no need of RFID tag and reader in a line of site instead both are within a range.

This tag is used in Vehicles as a prepaid tag and makes the payments easier in Toll booths. Similarly it is useful to take the Census of wild animals also.

PART – V

Answer any 2 questions from 34 to 36. Each carries 6 scores. (2 × 6 = 12)

Question 34.
Write the HTML code to display the following table in a web page.

Roll	Name
1	Arya
2	Arun

Answer:

<HTML>
<HEAD>
<TITLE>TABLE</TITLE>
</HEAD>
<BODY>
<TABLE BORDER=”1">
<TR align= center>
<TH> RollNo </TH>
<TH> Name </TH>
</TR>
<TR align= center>
<TD> 2 </TD>
<TD>Arya </TD>
</TR>
<TR align= center>
<TD> 2 </TD>
<TD> Arun </TD>
</TR>
</TABLE>
</BOD Y>
</HTML>

Question 35.
List and explain the Advantages of DBMS.
Answer:
Data Redundancy – It means duplication of data. DBMS eliminates redundancy. DBMS does not store more than one copy of the same data.

Inconsistency can be avoided – If redundancy occurs there is a chance to inconsistency. If redundancy is removed then inconsistency cannot occur.

Efficient data access It stored huge amount of data efficiently and can be retrieved whenever a need arise.

Data can be shared – The data stored in the database can be shared by the users or programs.
Standards can be enforced – The data in the database follows some standards. Eg: a field ‘Name’ should have 40 characters long. Some standards are ANSI, ISO, etc.

Security restrictions can be applied – The data is of great value so it must be kept secure and private. Data security means the protection of data against accidental or intentional disclosure or unauthorized destruction or modification by unauthorized person. Integrity can be maintained – It ensures that the data is to be entered in the database is correct. Crash recovery- Some times all or a portion of the > data is lost when a system crashes . A good DBMS helps to recover data after the system crashed.

Question 36.
a) Write SQL query to create a table with following details: (3)

Attributes	Type	Description
AccNo	Numeric	Primary key
Name	String	30 char
Gender	Char	Default ‘M’
Amount	Numeric	NOT NULL

b) Write SQL query to display All the details from the table. (1)
c) Write SQL query to display All Male customers in the table with amount > 5000. (2)
Answer:
a. CREATE TABLE bank (
(AccNo int Primary Key,
Name Varchar(30),
Gender Char(1) Default‘M’,
Amount dec(8,2) NOT NULL);

b. select * from bank;

c. select * from bank WHERE Gender = ‘ M ‘ and Amount > 5000;

 

Reviewing Kerala Syllabus Plus Two Computer Application Previous Year Question Papers and Answers Pdf March 2023 helps in understanding answer patterns.

Kerala Plus Two Computer Application Previous Year Question Paper March 2023

Time: 2 Hours
Total Score: 60 Marks

Answer any 5 questions 1 to 6. Each carries 1 score. (5 × 1 = 5)

Question 1.
_________ operator is the arithmetic assignment operator.
Answer:
+=,-=,*=,/= and %=

Question 2.
Name the Mathematical function which returns the absolute value of an integer number in C++.
Answer:
abs()

Question 3.
_________ tag in HTML used to create a drop-down list.
Answer:
<select>

Question 4.
_________ is a JavaScript function used to include a text in the body section of a webpage.
Answer:
document. write();

Question 5.
DNS stands for _________
Answer:
Domain Name System

Question 6.
Expand MIS +
Answer:
Management Information System

Answer any 9 questions 7 to 18. Each carries 2 score. (9 × 2 = 18)

Question 7.
Identify the following C++ tokens.
(a) “Morning”
(b) float
(c) >
(d) student
Answer:
a) “Morning” – string literal
b) float – Keyword
c) > – Operator
d) student – Identifier

Question 8.
List the type modifiers of C++
Answer:
short, long .signed and unsigned.

Question 9.
(i) Define Array (1)
(ii) Initialize an integer array with 4 elements. (1)
Answer:
i) Array is a collection of elements of same data type.With the same name we can store many elements.
ii) int arr[]={1, 2, 3, 4};

Question 10.
Explain any two built-in functions in C++ that are used for string manipulation with its syntax.
Answer:
strlen()- It returns the number of characters in the given string.
eg. strlen(“Hello”); – Returns 5.
strcpy(str1 ,str2) – It copies the content of str2 to str1.
eg. strcpy(str1,’’Hello”); – Now the content of str1 is
“Hello”;

Question 11.
Differentiate actual arguments and formal arguments in C++
Answer:
The variables that are used in the function definition as arguments are known as formal arguments. The constants, variables or expressions used in the function call are known as actual arguments.

Question 12.
What are the attributes of <HTML> tag and explain its use.
Answer:
dir – It specifies the direction of the text.(values Left to right is Itr or Right to left is rtl)
lang- Specifies the language(Eg. ml, ar, en.etc)

Question 13.
What is the use of frame tag in HTML? What is its limitaion?
Answer:
Frame tag is used to specify the name of HTML page which is to be loaded in the frame created by using frameset tag.

Question 14.
(i) Explain any two attributes of <TABLE> tag.(1)
(ii) Name any two tags associated with <TABLE> tag and its use. (1)
Answer:
i) <Table>Attributes

1. Border- It specifies the thickness of the border lines.
2. Bordercolor – Color for border lines.
3. Align – Specifies the table alignment in the window.
4. Bgcolor – Specifies background colour.
5. Cellspacing – Specifies space between table cells.
6. Cellpadding – Specifies space between cell border and content.
7. Cols – Specifies number of columns in the table.
8. Width – Specifies the table width.
9. Frame – Specifies the border lines around the table.

ii) <tr>, <th> and <td>

Question 15.
What is the difference between is NaN() and Number () function in Java Script?
Answer:
isNaN(): It is used to check whether the specified argument is a number or not.
Number(): It converts the given data to number.

Question 16.
Define primary key and alternate key.
Answer:
A primary key is a one or more attributes (columns) that uniquely identifies the tuples(rows) in a relation(table). A candidate key that is not a primary key is called alternate key.

Question 17.
Differentiate between the datatypes’ CHAR and VARCHAR in SQL.
Answer:
char – It is used to store a fixed number of characters.
Eg.-namechar(20)
varchar(variable length)- It is also used to store . characters but it takes only the required memory.

Question 18.
Explain the following terms:
(a) Cyber forensics
(b) Infomania
Answer:
a) Cyber Forensics : Critical evidence of a particular crime is available in electronic format with the help of computer forensics. It helps to identify the criminal with help of blood, skin or hair samples collected from the crime site. DNA, polygraph, finger prints are another effective tool to identify the accused person is the criminal or not.

b) Info mania: Right information at the right time is considered as the key to success. The information must be gathered, stored, managed and processed well. Info mania is the excessive desire(lnfatuation)for acquiring knowledge from various modern sources like Internet, Email, Social media, Instant Message Application (WhatsApp) and Smart Phones. Due to this the person may neglect daily routine such as family, friends, food, sleep etc. hence they get tired. They give first preference to Internet than others. They create their own Cyber World and no interaction to the surroundings and the family.

Answer any 9 questions 19 to 29. Each carries 3 score. (9 × 3 = 27)

Question 19.
(i) Define Traversal operation in an array. (1)
(ii) How is each element in an array is accessed ? Explain with code segment. (2)
Answer:
i) Accessing all elements in an array at least once is called traversal operation.

ii) By using its index or subscript.
for(i=0;i<10;i++)
cout<<arr[i];

Question 20.
(a) Define Modular Programming (1)
(b) Explain the merits of Modular Programming. (2)
Answer:
a) The process of converting big and complex programs into smaller programs is known as modularisation. This small programs are called modules or sub programs or functions. C++ supports modularity in programming called – functions.

b)

• It reduces the size of the program
• Less chance of error occurrence
• Reduces programming complexity
• Improves reusability

Question 21.
Compare static webpage and dynamic webpage.
Answer:
Some pages are displaying same content (same text, images,etc) every time. Its content are not changing. This type of web pages are called static page.Conventional wep pages display static pages and has some limitations.

Advanced tools are used to create web pages dynamic, that means pages are more attractive and interactive. For this JavaScript, VBScript, ASP, JSP, PHP, etc are used
Following are the differences

Static web pages	Dynamic web pages
Content and layout is fixed	Content and layout is changed frequently
Never use database	Data base is used
Run by browser	It runs on the server and result get back to the client(browser)
Easy to develop	Not at all easy

Question 22.
What are the different types of lists in HTML?
Answer:
3 types of Lists in HTML.
1) Unordered List (<UL>) – Items are displayed with square, circle or disc in front.

2) Ordered List (<OL>) – Items are displayed with the following type values.
Type = 1 for 1, 2, 3, …………….
Type = i for i, ii, iii, …………….
Type = I for I, II, III, …………….
Type = a for a, b, c, …………….
Type = A for A, B, C …………….

3) Definition List (<DL>) – It is formed by definitions.

• <LI> – It is used to specify List items.
• <DT>- It is used to specify Definition Term.
• <DD> – Used to specify the description

Question 23.
Write any three built-in-functions in JavaScript and explain its use.
Answer:
BUILT IN FUNCTIONS (methods)
1) alert() : This is used to display a message (dialogue box) on the screen.
eg: alert(“Welcome to JS”);

2) isNaN(): To check whether the given value is a number or not. It returns a Boolean value. If the value is not a number(NaN) then this function returns a true value otherwise it returns a false value.
Eg.
1. isNaN(“BVM”); returns true

2. isNaN(8172); returns false

3. isNaN(“680121”); returns false

4. alert(isNaN(8172); displays a message box as false

3. toUpperCase(): This is used to convert the text to upper case.
Eg.varx-”bvm”;
alert(x.toUpperCase());

4. toLowerCase()-: This is used to convert the text to lower case.
Eg: var x=”BVM”;
alert(x.toLowerCase());

5. charAt(): It returns the character at a particular position.
Syntax: variable.charAt(index);
The index of first character is 0 and the second is 1 and so on.
Eg:varx=”HIGHER SECONDARY”; alert(x.charAt(4));

Eg 2.
var x=”HIGHER SECONDARY”;
alert(“The characters @ first position is “+ x.charAt(O));

6. length property : It returns the number of characters in a string.
Syntax : variable.length;
Eg.
var x=”HIGHER SECONDARY”;
alert(“The number of characters is “+ x.length); Output is as follows(note that space is a character)
(Write any 3)

Question 24.
Briefly explain different types of web hosting.
Answer:
Types of web hosting
Various types of web hosting services are available. We can choose the web hosting services according to our needs depends upon the storage space needed for hosting, the number of visitors expected to visit, etc.

1. Shared Hosting
2. Dedicated Hosting
3. Virtual Private Server (VPS)

Question 25.
(i) Define the term Data independence. (1)
(ii) Explain different levels of Data independence. (2)
Answer:
Data Independence – It is the ability to modify the scheme definition in one level without affecting the scheme definition at the next higher level.
a) Physical Data Independence – It is the ability to modify the physical scheme without causing application programs to be rewritten.

b) Logical Data Independence – It is the ability to modify the logical scheme without causing application programs to be rewritten.

Question 26.
Explain the differentAlter commands and its various use to modify the structure of a table in SQL.
Answer:
Following are the clauses used with Alter command

1. add – Used to add a new column to an existing table
2. modify – used to modify the existing columns in an existing table
3. drop – remove an existing column in a table
4. rename – to rename an existing table.

Question 27.
(i) Define constraint. (1)
(ii) Explain any two column constraints. (2)
Answer:
i) It ensures the correct data is to be entered in the database.

ii) a) NOT NULL: it specifies that a column can
never have null values, i.e., not empty
b) UNIQUE: it ensures that no two rows have same value in the specified column.
c) PRIMARY KEY: it declares a column or a set of columns as the primary key of the table. This constraint makes a column NOT NULL and UNIQUE.
d) DEFAULT: it sets a default value for a column when the user does not enter a value for that column.
e) Auto_increment: This constraint is used to perform autojncrement the values in a column. That is automatically generate serial numbers. Only one autojncrement column per table is allowed.

Question 28.
Explain any three benefits of ERP system.
Answer:
Benefits of ERP system

1. Improved resource utilization : Resources such as Men, Money, Material and Machine are utilized maximum hence increase the productivity and profit.
2. Better customer satisfaction : Without spending more money and time all the customer’s needs are considered well. Because customer is the king of the market. Nowadays a customer can track the status of an order by using the docket number through Internet.
3. Provides accurate information: Right information at the right time will help the company to plan and manage the future cunningly. A company can increase or reduce the production based upon the right information hence increase the productivity and profit.
4. Decision making capability: Right information at the right time will help the company to take good decision.
5. Increased flexibility: A good ERP will help the company to adopt good things as well as avoid bad things rapidly. It denotes the flexibility.
6. Information integrity: A good ERP integrates various departments into a single unit. Hence reduce the redundancy, inconsistency, etc.

Question 29.
Define the following terms:
(i) copyright
(ii) patent (1)
(iii) infringement (1)
Answer:
i) Copyright: The tradd mark is ©, copy right is the property right that arises automatically when a person creates a new work by his own and by Law it prevents the others from the unauthorized or intentional copying of this without the permission of the creator for 60 years after the death of the author.

ii) Patents: A person or organization invented a product or a creation can be protected from unauthorized copying or creation without the permission of the creator by law. This right is called Patent. In India the validity of the right is up to 20 years. After this anybody can use freely.

iii) Infringement (Violation): Unauthorized copying or use of Intellectual property rights such as Patents, Copy rights and Trademarks are called intellectual property Infringement(violation). It is a punishable offence.

* Patent Infringement: It prevents others from the unauthorized or intentional copying or loop once even if the condition is false then check the condition, do use of Patent without the permission of the creator.
Piracy: It is the unauthorized copying, distribution and use of a creation without the permission of the creator. It is against the copy right act and hence the person committed deserve the punishment.

* Trademark Infringement: It prevents others from the unauthorized or intentional copying or use of Trademark without the permission of the creator.

* Copy right Infringement: It prevents others from the unauthorized or intentional copying or use of Copy right without the permission of the creator.

Answer any 2 questions 30 to 32. Each carries 5 score. (2 × 5 = 10)

Question 30.
(a) What is looping statements in C++? (1)
(b) Explain different looping statements. (2)
(c) What are the main components of a looping statement? (2)
Answer:
a) Repeat the execution of a specified block of code till specific condition is satisfied or not.

b) Iteration statements : If we have to execute a block of statements more than once then iteration statements are used,

* while statement
It is an entry controlled loop. An entry controlled loop first checks the condition and execute(or enters in to) the body of loop only if it is true. The syntax is given below
Loop variable initialised
while(expression)
{
Body of the loop;
Update loop variable;
}
Here the loop variable must be initialised before the while loop. Then the expression is evaluated if it is true then only the body of the loop will be executed and the loop variable must be updated inside the body. The body of the loop will be executed until the expression becomes false.

for statement
The syntax of for loop is
for(initialization; checking; update loop variable)
{
Body of loop;
}
First part, initialization is executed once, then checking is carried out if it is true the body of the for loop is executed. Then loop variable is updated and again checking is carried out this process continues until the checking becomes false. It is an entry controlled loop.

* do – while statement: It is an exit controlled loop. Exit control loop first execute the body of the
loop once even if the condition is faLse then check the condition.
do
{
Statements
}while(expression);
Here the body executes at least once even if the condition is false. After executing the body it checks the expression if it false it quits the body otherwise the process will be continue.

c) Initialisation, Test expression, Update expression and body of loop.

Question 31.
(i) Differentiate Client side Scripting and Server side scripting. (2)
(ii) Explain two Scripting languages in each Scripting languages of client side and server side Scripting languages. (3)
Answer:
i) Two types of scripts

1. Client scripts – These are scripts executed by the browser.
   Eg: VB Script, Javascript etc.
2. Server scripts – These are scripts executed by the server.
   Eg: ASP, JSP, PHP, Perl, etc.
   * The languages that are used to write scripts are known as scripting languages.

ii) Scripting Languages
a. JavaScript: Java script(developed by Brendan Eich for the Netscape browser) is a platform independent scripting language. Means It does not require a particular browser. That is it runs on any browser hence it is mostly accepted scripting language.

Ajax : It is a technology to take data from the server and filled in the text boxes without refreshing (without reloading the entire page) the web page. Ajax is Asynchronous JavaScript and Extensible Mark up Language (XML). XML is an Extensible Mark up Language, it allows to create our own new tags. This technology uses JavaScript to perform this function. When we turned off JavaScript features in the browser, the Ajax application will not work.

b. VB Script: VB Script(developed by Microsoft) is a platform dependent scripting language. Means it requires a particular browser(MS Internet Explorer) to work that is why it is not widely accepted scripting language.

Question 32.
(i) Define DBMS. (1)
(ii) Explain any four advantages of DBMS over conventional file system (4)
Answer:
DBMS means Data Base Management System. It is a tool used to store large volume of data, retrieve and modify the data as and when required. DBMS consists of data and programs.

Advantages of DBMS

1. Data Redundancy
2. Inconsistency can be avoided
3. Data can be shared
4. Standards can be enforced
5. Security restrictions can be applied
6. Integrity can be maintained
7. Efficient data access
8. Crash recovery

Reviewing Kerala Syllabus Plus Two Accountancy Previous Year Question Papers and Answers Pdf March 2021 helps in understanding answer patterns.

Kerala Plus Two Accountancy Previous Year Question Paper March 2021

Time: 2 Hours
Total Score: 60

Instructions:

• Answer the following questions from 1 to 37 up to a maximum Score of 60.
• From the following questions, answer for 40 scores from Part-A and 20 Scores from Part-B.

Part – A
Accounting

I. Questions from 1 to 4 carry 1 score each. (4 × 1 = 4)

Question 1.
The excess of income over expenditure in a not-for-profit organisation is called __________________
(a) Surplus
(b) Deficit
(c) Capital
(d) Revenue
Answer:
(a) Surplus

Question 2.
The written agreement of partnership is called __________________
(a) Articles of Association
(b) Memorandum of Association
(c) Partnership Deed
(d) None of these
Answer:
(c) Partnership Deed

Question 3.
Reconstitution of a partnership happens at the time of __________________
(a) Admission of a partner
(b) Retirement of a partner
(c) Death of a partner
(d) All of these
Answer:
(d) All of these

Question 4.
The ratio in which the continuing partners share the profit of outgoing partner is called __________________
(a) Old Ratio
(b) Gaining Ratio
(c) Sacrificing Ratio
(d) New Ratio
Answer:
(b) Gaining Ratio

II. Questions from 5 to 7 carry 2 scores each. (3 × 2 = 6)

Question 5.
Write any 2 characteristics of not-for-profit organisations.
Answer:

• Their main objective is to render services to members and the public.
• They are not expected to earn profit.

Question 6.
How will you treat the following items in partnership accounts in the absence of a partnership deed?
(a) Profit Sharing Ratio
(b) Interest on Drawings
Answer:
(a) Profit sharing ratio – Equal
(b) Interest on drawings – No interest is charged on drawings.

Question 7.
Write down the journal entries for the following at the time of dissolution of a partnership firm.
(a) For sale of assets
(b) For payment of realisation expenses
Answer:
(a) For sale of assets
Cash/Bank A/c Dr.
To Realisation A/c

(b) For payment of realisation expenses
Realisation A/c Dr.
To Cash/Bank A/c

III. Questions from 8 to 10 carry 3 scores each. (3 × 3 = 9)

Question 8.
List out the 3 differences between Income & Expenditure Account and Receipts & Payments Account.
Answer:

Receipts and Payment A/c	Income and Expenditure A/c
1. It is a real account.	1. It is a nominal account.
2. It is a summary of cash book.	2. It is like a Profit and Loss A/c.
3. It starts with an opening balance of cash/bank.	3. It does not start with cash/bank balance.
4. Its debit side shows receipts and credit side shows payments.	4. Debit side shows expenses and credit side shows incomes and gains.

Question 9.
What do you mean by goodwill? List out any 2 factors affecting goodwill.
Answer:
Goodwill is the value of the reputation of a firm in respect of the profits in future over and above the normal profits.
Factors affecting goodwill:

• Nature of business
• Efficiency of management
• Location of business
• Requirement of capital

Question 10.
List out any 6 accounting treatments involved on the retirement or death of a partner.
Answer:
Accounting Treatment on the retirement/death of a partner

• Calculation of new profit sharing ratio.
• Treatment of goodwill.
• Treatment of accumulated profits and losses.
• Revaluation of assets and liabilities.
• Calculation of profit or loss upto the date of retirement/death.
• Ascertainment of the total amount due to the retiring/deceased partner.
• Payment of the amount due to the retiring/deceased partner.

IV. Questions from 11 to 15 carry 4 scores each. (5 × 4 = 20)

Question 11.
Write any 4 differences between fixed capital and fluctuating capital methods.
Answer:

Fixed Capital Method	Fluctuating Capital Method
1. Under this method, two accounts, namely capital account and current account, are prepared for each partner.	1. Each partner has one account, i.e. Capital account.
2. All adjustments are made in the current account and not in the capital accounts.	2. All adjustments for drawings, salary, interest on capital, etc. are made in the capital accounts.
3. The capital account balance remains unchanged unless there is an addition to or withdrawal of capital.	3. The balance of the capital account fluctuates from year to year.
4. The capital account always shows a credit balance.	4. The capital account may sometimes show a debit balance.

Question 12.
Amala and Nandana are partners in a firm sharing profits and losses in the ratio 3 : 2. They decided to admit Hajara as a new partner for a 1/5th share in profits, which she acquired equally from Amala and Nandana. Calculate the new ratio after admission.
Answer:
Old Ratio = 3 : 2
Hajara’s share = \(\frac{1}{5}\) (\(\frac{1}{10}\) from Amala and \(\frac{1}{10}\) from Nandana)
Amala’s New share = \(\frac{3}{5}-\frac{1}{10}=\frac{6-1}{10}=\frac{5}{10}\)
Nandana’s New share = \(\frac{2}{5}-\frac{1}{10}=\frac{4-1}{10}=\frac{3}{10}\)
Hajara’s share = \(\frac{1}{5}\) i.e. \(\frac{2}{10}\)
New ratio = 5 : 3 : 2

Question 13.
Abhinav and Adarsh are partners in a firm sharing profits and losses in the ratio of 5 : 3. Ananya is admitted in the firm for 1/5th share of profits. She has to bring in Rs. 20,000 as capital and Rs. 4,000 as her share of goodwill. Give the necessary journal entries if the amount of goodwill is retained in the business.
Answer:
Old Ratio = 5 : 3
Ananya’s share = \(\frac{1}{5}\)
Sacrificing ratio = 5 : 3
Ananya’s share of goodwill = 4000

Question 14.
Ameena, Fidha and Gayathri are partners sharing profits and losses in the ratio of 5 : 3 : 2. Fidha retires from the firm and her share was acquired by Ameena and Gayathri in the ratio of 2 : 1. Calculate the new ratio.
Answer:
Old Ratio = 5 : 3 : 2
Retiring partner’s (Fidha) share of profit = \(\frac{3}{10}\)
Fidha’s share taken over by Ameena = \(\frac{3}{10} \times \frac{2}{3}=\frac{6}{30}\)
Fidha’s share taken over by Gayathri = \(\frac{3}{10} \times \frac{1}{3}=\frac{3}{30}\)
Ameena’s New share = \(\frac{5}{10}+\frac{6}{30}=\frac{15+6}{30}=\frac{21}{30}\)
Gayathri’s New share = \(\frac{2}{10}+\frac{3}{30}=\frac{6+3}{30}=\frac{9}{30}\)
New ratio = 21 : 9 or 7 : 3

Question 15.
Adithyan and Theertha are partners of Aswani Traders in the ratio of 2 : 3. Their Balance Sheet as on 31.12.2019 stood as follows:
Balance Sheet as on 31.12.2019

Prepare the realisation account on the assumption that the firm is dissolved on the above date by considering the following:
(i) Land & Buildings realised Rs. 60,000.
(ii) Furniture sold for Rs. 20,000.
(iii) Stock taken over by Adithyan Rs. 15,000.
Answer:
Realisation A/c

V. Questions from 16 to 20 carry 5 scores each. (5 × 5 = 5)

Question 16.
As per Receipts and Payment Account for the year ended on March 31, 2019, the subscriptions received were Rs. 50,000. Additional information given is as follows:
(i) Subscriptions outstanding on 1.4.2018 Rs. 5000
(ii) Subscriptions outstanding on 31.3.2019 Rs. 3,000
(iii) Subscriptions received in advance as on 1.4.2018 Rs. 2,000
(iv) Subscriptions received in advance as on 31.3.2019 Rs. 4,000
Calculate the amount of subscriptions for the year 2018-19 to be credited to Income & Expenditure Account.
Answer:

Question 17.
Briefly explain the steps in the preparation of Receipts & Payments account.
Answer:
Procedure for preparation of Receipts and payments account as follows.

• This account always starts with an opening balance of cash in hand and cash at bank, cash in hand has a debit balance and hence appears on the debit side as the first item. Cash at bank has either a debit balance or a credit balance (overdraft)
• All receipts made in cash during the accounting year will be shown on the debit side and all cash payments made during the accounting year are shown on the credit side.
• Only actual cash receipts and cash payments are recorded in this account.
• At the end of the accounting period, this account is balanced and it shows the closing balance of cash in hand and at bank or bank overdraft, as the case may be.

Question 18.
Calculate interest on drawings from the following:

Month & Year	Amount
Jan 1, 2018	12,000
Feb 28, 2018	6,000
April 1, 2018	8,000
Aug 1, 2018	6,000
Nov 30, 2018	4,000
Dec 31, 2018	2,000

Accounting year closes on Dec. 31st every year and interest on drawings charged at 6% p.a.
Answer:
Calculation of Interest on Drawings

Interest on drawing at 6% p.a. = 3,10,000 × \(\frac{6}{100}\) = 18,600
Interest on drawings for one month = 18,600 × \(\frac{1}{12}\) = 1550

Question 19.
The profits for 5 years of a firm are as follows:
2013 – Rs. 12,000
2014 – Rs. 18,000
2015 – Rs. 17,000
2016 – Rs. 14,000
2017 – Rs. 24,000
Calculate the goodwill of the firm based on 3 3-year purchase of the 5-year average profits.
Answer:
Goodwill =Average Profit × No. of the year’s purchase
Average Profit = \(\frac{12000+18000+17000+14000+24000}{5}\) = 17000
Goodwill = 17000 × 3 = 51,000

Question 20.
What are the different modes of reconstitution of a partnership firm? Briefly explain.
Answer:
Modes of Reconstitutions
Reconstitution of a partnership firm usually takes place in any of the following ways:

• Change in the profit sharing ratio of the existing partners.
• Admission of a partner
• Retirement of a partner
• Death of a partner
• Amalgamation of two firms.

VI. Questions from 21 to 22 carry 8 scores each. (2 × 8 = 16)

Question 21.
Prepare the Receipts and Payments Account of Megha Charitable Trust for the year ending March 31, 2019 based on the following information:

Answer:
Receipts and Payment A/c for the year ending 31.03.2019

Question 22.
Abhirami and Dayana are partners in a firm sharing profits and losses equally. Their balance sheet as on 31st Dec. 2018 was as follows:
Balance Sheet as on 31st Dec. 2018

They decided to admit Manju as a partner on that date for a 1/4 share in profit and the following were agreed upon:
(i) Manju contributed Rs. 20,000 as capital and Rs. 10,000 as her share of goodwill.
(ii) Furniture is valued at Rs. 28,000.
(iii) Land and Buildings found appreciated by 10%.
(iv) A provision for doubtful debt is to be created at 5% of debtors.
Prepare Revaluation account and Capital account of the firm after admission.
Answer:
Revaluation A/c

Capital A/c

Balance Sheet

Part – B
Computerised Accounting

VII. Questions from 23 to 26, Carry 1 score each. (4 × 1 = 4)

Question 23.
Each cell in a Spreadsheet is identified with a unique name, which is known as __________________
(a) Range
(b) Columns
(c) Cell Address
(d) Rows
Answer:
(c) Cell Address

Question 24.
Pick out the one which is not a component of the computerised accounting system.
(a) Procedure
(b) Data
(c) People
(d) Virus
Answer:
(d) Virus

Question 25.
Which among the following financial functions is used for calculating the straight line method of depreciation?
(a) SLN
(b) DB
(c) PMT
(d) PV
Answer:
(a) SLN

Question 26.
Find the suitable voucher type used for recording ‘Payment by cash or cheque’ from the following in GNUKhata accounting software.
(a) Receipt
(b) Purchase
(c) Payment
(d) Sales
Answer:
(c) Payment

VIII. Questions from 27 to 30, carry 2 scores each. (4 × 2 = 8)

Question 27.
Write 2 methods to add a new worksheet in a Spreadsheet (Libre Office Calc).
Answer:

• Right click mouse on ‘sheet Tab’ and select ‘Insert Sheet’ from popup menu.
• Click ‘Plus mark’ (+) near sheet Tab.

Question 28.
List out any 4 types of charts that can be prepared with the help of LibreOffice Calc.
Answer:
(a) Bar chart
(b) Column chart
(c) Pie chart
(d) Line chart

Question 29.
Write any 4 elements of a chart.
Answer:
(a) Chart area
(b) Data series
(c) Grid Lines
(d) Plot Area
(e) Title
(f) Data point

Question 30.
Complete the given table based on the hint given:

Name of Ledger	Group
Hint: Purchase	Direct Expense
(a) Sales	?
(b) Wages	?
(c) Discount Received	?
(d) Salary	?

Answer:
(a) Sales – Direct Income
(b) Wages – Direct Expenses
(c) Discount Received – Indirect Income
(d) Salary – Indirect Expense

IX. Questions from 31 to 32, carry 3 scores each. (2 × 3 = 6)

Question 31.
Write the equation to calculate Gross Salary and Net Salary, if B.P. (Basic Pay), DA, HRA and PF are given in a payroll statement.
Answer:
(a) Gross salary – Basic pay + DA + HRA
(b) Net Salary = Gross Salary – PF

Question 32.
Write any 3 features of GNUKhata Accounting Software.
Answer:

• It is free and open source accounting software.
• It is based on double entry book keeping.
• All financial reports can be prepared.
• Display of dual ledger facility.

X. Questions from 33 to 35, carry 4 scores each. (3 × 4 = 12)

Question 33.
Write any 4 merits of computerised accounting system.
Answer:

• Financial reports can be prepared in time.
• Alterations and additions in transactions are easy and give the changed result in all books of accounts instantly.
• It ensures effective control over the system.
• Economy in the processing of accounting data.

Question 34.
Name the functions and syntax used to display the following results in LibreOffice Calc.
(a) Current System date
(b) Current date with time
(c) Count of numeric values in a given range of cells
(d) To count the number of empty cells in a given range.
Answer:

	Name of Function	Syntax
(a) Current System date	TODAY	=TODAY()
(b) Current data with time	NOW	=NOW()
(c) Count of numeric values	COUNT	=COUNT(Range)
(d) Count of empty cells	COUNTBLANK	=COUNTBLANK(Range)

Question 35.
Briefly explain how a ‘Table’ is created in LibreOffice Base. (First 4 steps)
Answer:
(a) Application → Office → LibreOffice Base → Click on ‘Create Table’ in ‘Design View’.
(b) Enter FIELD NAME
(c) Enter FIELD TYPE
(d) Enter FIELD Properties
(e) ‘Save’ Table with suitable name.

XI. Question from 36 to 37, carry 5 scores each. (2 × 5 = 10)

Question 36.
Briefly explain the features of the computerised accounting system.
Answer:

• Simple and Integrated: Computerised accounting system is designed to integrate all the business operations such as sales, finance, purchase, etc.
• Accuracy and Speed: Computerised Accounting system provides data entry forms for fast and accurate data entry of the transactions.
• Scalability: The system can cope easily with the increase in the volume of business transactions. The software can be used for any size and type of the organisation.
• Security: This system is highly secured and the data and information can be kept confidential.
• Reliability: Computerised accounting system makes sure that the critical financial information is accurate, controlled and safe from data corruption.

Question 37.
Write down the 5 features of LibreOffice Calc. Briefly explain.
Answer:

• It is a spreadsheet application.
• It is both free software and open source software.
• It can be used to calculate, analyse, and manage data.
• The worksheet in LibreOffice Calc contains Rows and Columns in a Table format.
• The data stored in the spreadsheet can be converted into graphs, charts, etc.