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COBOL Lab Model Exam(for BCA of M.G.University)
Posted by Sabu M K, M.E.S.College Marampally
on 24/06/2008 updated on 25/06/2008

Model Questions: (Adobe Reader is required to see the answers)

Question 1: Write a cobol program to create a Journal file using the following transactions containing the fields Date, Debit-account, Credit-account and amount. Following are the transactions of Mr. Kishore for the month of January. m1cob
2001
January
 
1
 Brought in capital Rs.30,000.
5
 Purchased goods from X for Rs.50, 000 on credit.
5
 Sold goods for cash Rs. l5, 000.
7
 Sold goods to Mr. Ram Rs. 25,000.
9
 Purchased goods for cash Rs. l0,000.
15
 Insurance paid Rs. 500.
17
 Cash withdrawn for personal use Rs. l000.
20
 Paid electricity charges Rs. 200.
30
 Salary paid Rs.3,000.
30
 Rent paid Rs. l000.
   
Hint: A sequential file named journal will have to be created to store details in a journal book in a double entry accounting system with two example entries as shown below. We are considering journal entries where each entry affects only two accounts
Date
Particulars
Debit Amount
Credit Amount
01/01/2001
 Cash A/c           Dr.
5,000

    To Furniture A/C  
5,000
       
01/01/2001
 Postage A/c       Dr.
1,500
  
    To Cash A/C

1,500
The structure of the journal file will be as shown below where one record will be created for each journal entry:
Date
:
Date of Transaction
Debit-Account
:
Name of account to be debited
Credit-Account
:
Name of account to be credited
Amount
:
Amount of Transaction
       
For example the above journal entry will add a record in the file as follows:
Date
 Debit-Account Credit-Account
Amount
01/01/08
 Cash A/C Furniture A/C
5,000
01/01/08
 Postage A/C Cash A/C
1,500
 
     
a) Total Debit Amount
:
 Amount total in the Debit-Account Column
b) Total Credit Amount
:
 Amount total in the Credit-Account Column
c) Balance
:
 Difference of Total Debit Amount and Total Credit Amount
d) Debit Balance
:
 Total Debit Amount – Total Credit Amount if total debit exceeds total Credit or 0 otherwise
e) Credit Balance
:
 Total Credit Amount – Total Debit Amount if total Credit Amount exceeds total Debit amount or 0 otherwise
 
Question 3: Write a program to create a ledger file containing one record for each distinct account name referred in the above journal with 0 as initial values for Debit-totals and Credit-totals shown in the format given below: m3cob input_file_1 input_file_2
Account Name
Debit - Total
Credit - Total
Cash A/C
0
0
Furniture A/C
0
0
Postage A/C
0
0
Update this ledger file by adding debit –total or credit-total with the related transaction amount in the journal file. At the end of the process, the ledger file will have the following format:
Account Name
Debit - Total
Credit - Total
Cash A/C
5,000
1,500
Furniture A/C
0
5,000
Postage A/C
1,500
0
 
Question 4: Write a program to create a Trial Balance using the ledger file created by question 3. m4cob input_file
Account Name
Debit Balance
Credit Balance
Cash A/C
3,500 (5,000 - 1,500)
0
Furniture A/C
0
5,000 (5,000 - 0)
Postage A/C
1,500 (1,500 - 0)
0