
MUMBAI, March 26: Q1) The following is the trial balance of M/s AKS & Co on December 31, 1997. Drawings: Mr Atal Rs 12,000 : Mr Atal’s capital a/c Rs 36,000 Mr Kesri Rs 12,000 : Mr Kesri’s capital a/c Rs 36,000 Ms Sonia Rs 12,000 : Ms Sonia’s capital a/c Rs 36,000 On July 1, 1997, Mr Atal retired. The following adjustments were agreed…
Q2) Laloo, Aloo and Chaloo were in partnership sharing profit and losses in the ratio 3:2:1 respectively. The partnership was dissolved on March 31, 1997…
Laloo may be chaloo but is he really involved with aloo? We always thought it was the chaara that brought down Laloo bechaara. And what’s this – Atal, Kesri and Sonia actually have a common account, as shown by the Trial Balance of M/s AKS & Co.
The above facts were a revelation at least for the second year BCom students of HR College on Thursday when they appeared for the Accountancy paper-II final examination. Some witty paper setter in the college decided to give a political slant to the otherwise dryAccountancy paper just to calm the exam jitters during this three-hour test of daunting facts and figures – or number games, as the politicians would put it.
“Since the national political scene is particularly hot today, we thought why not use the names of our parliamentary stars and lighten up the exams; it makes better sense to use Atal’, Kesri’ and Sonia’ instead of the usual X, Y and Z in the already numerically heavy accountancy problems,” explained Principal M H Ajwani of HR College. “Even in class we try to make the subject as light as possible to evoke the students’ interest,” he added.
But the humour was lost on some students and the more serious among them were not amused. Alpa Ghaswalla, one of the candidates, remarked, “The names in the question papers were funny. But I was only concentrating on the answers. Otherwise the questions asked in the paper were normal.” The examination controller, Professor B N Sharma said the purpose of putting questions in a simple way was to make thestudents feel less tense during examinations. “The way questions are asked have psychological impact on the students so we always put questions in a lighter vein,” he explained.
However, a few students were so busy solving the problems that they did not even notice the names. Even when they came out of the exam hall, they were busy calculating the answers and verifying the same with friends. But as soon one of them noticed the political wit and witticism, it time for a hearty laugh in the campus.
A professor requesting anonymity said, “We would have used the names of film stars to make the paper humorous but currently they aren’t as appealing as our politicians.”
Principal Ajwani said that 10 teachers from the accountancy department were separately instructed to prepare three sets of question papers and complete secrecy was maintained during the selection of the set to be given to students.
If accountancy can be made so hilarious, one wonders what the political science paper looks like!