IGNOU BFO 12 SOLVED ASSIGNMENT
BFO 12: BASIC ACCOUNTS AND FINANCE
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| Title Name | IGNOU BFO 12 SOLVED ASSIGNMENT |
|---|---|
| Type | Soft Copy (E-Assignment) .pdf |
| University | IGNOU |
| Degree | BACHELOR DEGREE PROGRAMMES |
| Course Code | BAFSM |
| Course Name | Bachelor of Arts (Facility and Services Management) |
| Subject Code | BFO 12 |
| Subject Name | BASIC ACCOUNTS AND FINANCE |
| Year | 2025 |
| Session | - |
| Language | English Medium |
| Assignment Code | BFO 12/Assignment-1/2025 |
| Product Description | Assignment of BAFSM (Bachelor of Arts (Facility and Services Management) ) 2025. Latest BFO 012 2025 Solved Assignment Solutions |
| Last Date of IGNOU Assignment Submission | Last Date of Submission of IGNOU BEGC-131 (BAG) 2025-26 Assignment is for January 2026 Session: 30th September, 2026 (for December 2025 Term End Exam). Semester Wise January 2025 Session: 30th March, 2026 (for June 2026 Term End Exam). July 2025 Session: 30th September, 2025 (for December 2025 Term End Exam). |
| Format | Ready-to-Print PDF (.soft copy) |
📅 Important Submission Dates
- January 2025 Session: 30th October, 2025
- July 2025 Session: 30th April, 2025
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BFO 012 (January 2025 - July 2025) - ENGLISH
BFO-012: BASIC ACCOUNTS AND FINANCE (TUTOR MARKED ASSIGNMENTS)
Course Code: BFO-012
Programme: BAFSM
Total Marks: 100
Assignment Code: BFO-012/TMA/2025
Note:
This TMA consists of ten questions, out of which you have to attempt any five. The questions carries 20 marks each and should be answered in about 600 words each. Send your TMA to the coordinator of your Study Center.
Section A:
1. From the following Trial Balance of Gupta & Sons, prepare Trading and Profit and Loss Account for the year ended December 31, 2018 and a Balance Sheet as on that date.
Trial Balance
| Name of the Account | Debit Balances | Credit Balances |
| Rs. | Rs. | |
| Capital | 5,00,000 | |
| Sales | 10,00,000 | |
| Sales Returns | 25,000 | |
| Purchases | 5,00,000 | |
| Purchases Returns | 15,000 | |
| Inventory as on 1.1.18 | 60,000 | |
| Land & Buildings | 4,00,000 | |
| Plant & Machinery | 3,00,000 | |
| Furniture | 1,00,000 | |
| Wages | 50,000 | 7,000 |
| Carriage Inwards | 10,000 | |
| Provision for Bad Debts | ||
| Carriage Outwards | 5,000 | |
| Cartage | 5,000 | |
| Salaries | 40,000 | |
| Loan | 2,60,000 | |
| Debtors | 1,50,000 | |
| Creditors | 70,000 | |
| Rent | 8,000 | |
| Bills Receivable | 40,000 | |
| Acceptances | 10,000 | |
| General Expenses | 20,000 | |
| Rent & Rates | 10,000 | |
| Investments | 50,000 | |
| Cash in hand | 50,000 | |
| Bank Overdraft | 10,000 | |
| Discount | 4,500 | |
| Bad Debts | 5,000 | |
| Interest on Investments | 5,000 | |
| Interest on Bank Overdraft | 500 | |
| Goodwil | 60,000 | |
| Total | 18,85,000 | 18,85,000 |
Additional Information
1) The value of inventory on December 31, 2018 was Rs. 1,00,000.
2) Depreciation is to be provided on: Land & Building @ 5% p.a. Furniture @ 10% p.a. Plant & Machinery Rs. 50,000.
3) Provision for Bad Debts is to be maintained @ 5% on debtors.
4) Wages are outstanding to the extent of Rs. 4,000 and Salaries to the extent of Rs. 3,000.
5) Rent and Rates are prepaid to the extent of 1/4th of the amount paid.
6) Interest on Investment outstanding is Rs. 1,000.
7) Rent to the extent of Rs. 2,000 has been received in advance.
2. Write short notes on the following (Any four):
a. Principal of double entry
b. Cost of capital
c. Operating leverage
d. Budgetary control
e. Margin of safety
Section B:
3. What is capital structure? What are the major factors determining the capital structure of a company?
4. What is budgeting? What are the essentials of establishment of sound system of Budgeting?
5. Define a computerised accounting system. Briefly explain its advantages and disadvantages.
Section C:
6. What are the qualitative characteristics of accounting information? Briefly explain.
7. Briefly explain the accounting concepts which guide the accountant at the recording stage.
8. Differentiate between
a. Fixed Instalment Method and Diminishing Balance Method
b. Fixed Assets and Semi-Fixed Assets
9. What is ratio analysis? What are its different uses?
10. Discuss the challenges faced by the financial manager in India.
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IGNOU BAFSM Assignments Jan - July 2025 - IGNOU University has uploaded its current session Assignment of the BAFSM Programme for the session year 2025. Students of the BAFSM Programme can now download Assignment questions from this page. Candidates have to compulsory download those assignments to get a permit of attending the Term End Exam of the IGNOU BAFSM Programme.
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| Course Name | Bachelor of Arts (Facility and Services Management) |
| Course Code | BAFSM |
| Programm | Courses |
| Language | English |
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