Tally Erp.9

QUESTION NO.
1
S.N Date Particular l/f
1 cash a/c dr.
to capital a/c.
(being business started with cash)
2 purchase a/c dr.

to cash a/c.
(being goods prchase on cash)
3 Ram a/c dr.

to sale a/c.
(being goods sold to mr. Ram)
4 Gopal a/c dr.

to sale a/c.
(being good sold to Gopal)
5 Ravi a/c dr.

to sale a/c.
(being good sold to Ravi)
6 Stationary a/c dr.

to cash a/c.
(being stationary purchase)
7 Postage exp. a/c dr.

to cash a/c.
(being postage exp. Paid)
8 Cash a/c dr.

to interest received a/c.
(being interest received)
9 Cash a/c dr.

to Ram a/c.
(being cash received from Ram)
10 salary a/c dr.

to cash a/c.
(being salary paid to cash)
total
Question no. 2
1 cash a/c dr.
to capital a/c.
(being started buisiness)
2 Purchase a/c dr.

to raju a/c.
(being goods purchase from ram)
3 Furniture purchase a/c dr.

to furniture & com. a/c.
(being purchase furniture )
4 Purchase a/c dr.

to Suraj & com a/c.
(being goods purchase)
5 cash a/c dr.
to sales a/c.
(being goods sales)
6 safe purchase a/c dr.

to cash a/c.
(being safe purchase)
7 Raju a/c dr.

to discount received a/c.
to cash a/c.
(being cash paid to raju and dis. Received)
8 purchase a/c dr.

to cash a/c.
9 purchase a/c dr.

to Sitaram a/c.
(being goods purchase from Sitaram)
10 insurance premium a/c dr.

to cash a/c.
(being insurance premium paid)
11 purchase a/c dr.

to Ram a/c.
12 Ankit a/c dr.

to sales a/c .
(being goods sold)
13 Suraj a/c dr.
to purchase return a/c.
(being goods return)
14 Ram a/c dr.

to cash a/c.
(being cash paid & dis. Received)
15 salary a/c dr.

to cash a/c.
(being salary paid)
total
Question no. 3
1 cash a/c dr.
to capital a/c
(being started business)
2 purchase a/c dr.

to cash a/c
3 purchase a/c dr.

to guttam brothers a/c.
(being furniture purchase)
4 purchase a/c dr.
to Aman a/c.
5 cash a/c dr.

to sales a/c.
(being goods sold)
6 hari a/c dr.

to sales a/c.
(being goods sold)
7 shop rent a/c dr.

to cash a/c .
(being paid shop rent)
8 purchase a/c dr.

to Aman a/c.
(being goods purchase from Aman)
9 personal exp. a/c dr

to cash a/c.
(being goods withdraw)
10 gautam brothers a/c dr.

to cash a/c.
11 Aman a/c dr.

to discount a/c.
to cash a/c.
12 Hari a/c dr.

to cash a/c.
(being cash received)
13 cash a/c dr.

to sales a/c.
(being cash sales)
14 Hari a/c dr.

dis. allow a/c dr.
to sales a/c.
(being goods sold & discount allow)
15 salary a/c dr.

to cash a/c.
(being salary paid)
shop rent a/c dr.

tocash a/c.
(being paid shop rent)
total
Question no.4
s. ndate particular l/f
1 cash a/c dr.
to capital a/c
(being started buisness)
2 purchase a/c dr.
to pradeep a/c.
3 cash a/c dr.

to sales a/c.
(being goods sold)
4 personal exp. a/c dr.

to cash a/c .
(being cash withdraw)
5 other expense a/c dr.

to cash a/c.
(being other expense paid)
6 other expense a/c dr.

tocash a/c.
(being other expense paid)
7 Kamal a/c dr.

to sales a/c.
(being goods sold)
8 bank a/c dr.

to cash a/c.
(being cash deposite into bank)
9 cash a/c dr.

discount allow a/c dr.
to Kamal a/c.
(being cheque received & dis. Allow)
10 Pradeep a/c dr.
to discount received a/c .
to cash a/c.
(being cash paid & discount received)
11 salary a/c dr.

to bank a/c .
(being salary paid)
12 wages a/c dr.

to bank a/c.
(being wages paid)
total
Question no. 5
1 cash a/c dr.
stock a/c dr.
to capital a/c .
2 purchase a/c dr.

to cash a/c.
3 purchase a/c dr.

to Neeraj a/c.
4 cash a/c dr.

to sales a/c.
(being cash sales)
5 cash a/c dr.

to sales a/c.
(being goods sold)
6 Praveen a/c dr.

to sales a/c.
(being goods sold to Praveen)
7 cash a/c dr.

to sales a/c.
(being goods sold & allow discount)
8 Neeraj a/c dr.

to cash a/c.
(being cash paid & discount received)
9 sales return a/c dr.

to praveen a/c.
10 Praveen a/c dr.

to sales a/c.
(being cash received from Praveen)
11 stationary a/c dr.
to cash a/c.
(being stationart paid)
12 personal use a/c dr.

to cash a/c.

to purchase a/c.
14 postage a/c dr.

to cash a/c.
(being postage paid)
15 power a/c dr.

to cash a/c.
(being power charges)
16 wages a/c dr.

to cash a/c.
(being wages paid)
17 charity a/c dr.

to cash a/c.
(being charity paid)
18 Loss by theft a/c dr.

to purchase a/c.
(being goods theft by employee)
19 Varun a/c dr.
to sales a/c.
(being goods sold)
20 sundry exp. a/c dr.

to cash a/c.
(being sundry exp. Paid)
Total
QUESTION NO.6
1 Cash a/c dr.
to capital a/c .
2 purchase a/c dr.

to mr. Raj a/c.
3 Mr. Jai a/c dr.

to sales a/c.
(being goods sold)
4 Mr. Raj a/c dr.

5 sales a/c dr.
to Mr. Jai a/c.
6 purchase a/c dr.

to cash a/c.
7 cash a/c dr.

to sales a/c.
(being goods sold)
8 cash a/c dr.

to rent a/c.
(being rent received)
9 cash a/c dr.

(being discount received)
10 salary a/c dr.

to cash a/c.
(being salary paid)
11 convayence a/c dr.

to cash a/c.
(being convayence paid)
12 amont a/c dr.

to cash a/c.
(being amount paid to Mr. Raj)
13 cash a/c dr.
to amount a/c.
(being amount received from Mr. Raj)
Total
QUESTION NO. 7
1 Cash a/c dr.
bank a/c dr.
to capital a/c.
2 purchase a/c dr.

to Mr. ram a/c.
3 Mr. Shyam a/c dr.

to sales a/c.
(being goods sold)
4 Mr.Ram a/c dr.


to Mr. Shyam a/c.
6 purchase a/c dr.
to cash a/c.
7 cash a/c dr.

to sales a/c.
(being goods sales)
8 cash a/c dr.

9 salary a/c. dr.

to cash a/c.
(being salary paid)
10 telephone a/c dr.

to cash a/c.
(being telephone paid)
11 Mr. Ram a/c dr.

to cash a/c.
(being amount paid & dis. Received)
12 Mr. Shyam a/c dr.

discount allow a/c. dr.
to cash a/c.
(being amount received & dis. Allow)
13 cash a/c dr.

to bank a/c.
14 bank a/c dr.

to interest received a/c.
(being interest received)
Total
QUESTION NO.8
1 Cash a/c dr.
bank a/c dr.
machinery a/c dr.
furniture a/c dr.
To capital a/c
2 purchase a/c dr.

To Mehta& com a/c.
3 Mr. B. S. enterprises a/c dr.

To sales a/c.
(being goods sales)
4 Mr. Mehta&com a/c dr.

To purchase return a/c.
To Mr. B. S.enterprises a/c.
6 purchase a/c dr.

To cash a/c.
(being goods purchase on cash)
7 cash a/c dr.

To sales a/c.
(being goods sold)
8 cash a/c dr.

To rent a/c.
9 cash a/c dr.

To discount a/c.
10 salary a/c dr.

To cash a/c.
(being salary paid)
11 telephone a/c dr.

To cash a/c.
(being telephone paid)
12 Mr. Mehta&com a/c dr.

To discount received a/c.
To cash a/c.
(being amoumt paid and received dis.)
13 Mr. B.S.enterprises a/c dr.
To cash a/c.
14 ### Bank a/c dr.

To cash a/c.
15 Bank a/c dr.

To interest a/c.
(being interest received from bank)
16 Kamal a/c dr.

To sales a/c.
(being goods sold)
17 cash a/c dr.

To Mr. Kamal a/c.
18 cash a/c dr.

bad debts a/c dr.
To Kamal a/c.
(being received 25 paisa per rupee )

To cash a/c.
(being cash withdraw for personal use)
20 ### Machinary a/c dr.
To cash a/c.
(being machinary purchase)
21 Depreciation a/c dr.

To machinary a/c.
(being charge depreciation on machinary)
22 cash a/c dr.

To bad debts a/c.
(being pay 1/2 amount by mr. Kamal)
23 Loss by fire a/c dr.

To purchase a/c.
(being goods loss by fire)
bank a/c dr.

To insurances a/c.
(being amount received from insurances com.)
24 cash a/c dr.

To ICICI Bank a/c.
Interest allow a/c dr.
To ICICI Bank a/c.
(being loan taken with 15% interest yearly)
Total
QUESTION NO. 9
1 cash a/c dr.
bank a/c dr.
machinary a/c dr.
furniture a/c dr.
To capital a/c.
(being business started)
2 purchase a/c dr.

To Mr. Manoj & com a/c.
(being goods purchase from manoj & com)
3 Mr. Hot shot enterprises a/c dr.

To sales a/c.
(being goods sold to mr. hot shot enterprises)
4 Mr. Manoj & com a/c dr.

To purchase a/c.
(being goods return to mr. Manoj & com.)

To Mr. Hot shot enterprises a/c.
(being goods return by Mr. Hot shot enterprises)
6 puchase a/c dr.

To cash a/c.
(being goods purchase on cash)
7 cash a/c dr.

To sales a/c.
(being goods sold on cash)
8 Mr. Manoj&com a/c dr.
To cash a/c.
(being amount paid & discount received)
9 cash a/c dr.

To Mr. Hot shot enterprises a/c.
(being amount received & discount allow)
10 bank a/c dr.

To cash a/c.
11 bank a/c dr.

To interest a/c.
being interest received from bank)
12 Mr. XYZ&COM A/C DR.

To sales a/c.
(being goods sold to mr. xyz & com)
13 cash a/c dr.

To xyz& com a/c.
(being 1/2 amount received from mr. xyz& com)
14 cash a/c dr.

bad debts a/c dr.
To mr. xyz a/c.
(being received 25 paisa per rupee)
15 furniture a/c dr.
To cash a/c.
(being purchase furniture)
16 depreciation a/c dr.

To furniture a/c.
(being charge depreciation on furniture)
17 land a/c dr.

To cash a/c.
(being land purchase)
18 land a/c dr.

To appreciation a/c.
(being charges appreciation on land)
19 loss by fire a/c dr.

To store a/c.
(being goods loss by fire 70%)
20 cash a/c dr.

To bad debts a/c.
(being pay 1/3 amount by Mr. xyz)
21 bank a/c dr.

To insurace a/c.
(being amount received from insurances com.)
22 cash a/c dr.

To ICICI Bank a/c.
Interest allow a/c dr.
To ICICI Bank a/c.
(being loan taken with 10% interest yearly)
23 cash a/c dr.

To rent received a/c.
24 cash a/c dr.

25 salary a/c dr.

To cash a/c.
(being salary paid)
26 interest a/c dr.

To capital a/c.
(being interest paid on capital)

To purchase a/c.

To cash a/c.
29 drawing a/c dr.

To interest on drawinga/c.
(being interest on drawing)
30 accoured interest a/c dr.

To interest received a/c.
(being accoured earn but not received)
31 cash a/c dr.

To unaccoured income a/c.
(being unaccoured income received)
32 salary a/c dr.

To outstanding salary a/c.
(being outstanding salary)
rent a/c dr.

To outstanding rent a/c.
(being outstanding rent)
33 purchase a/c dr.

VAT @ 4% a/c dr.
To Abc&com.a/c.
(being goods purchase with VAT)
34 Prepaid insurance a/c dr.

To cash a/c.
(being prepaid insurance)
35 Mr. Abc&com a/c dr.

To purchase return a/c.
To VAT @ 4% a/c.
(being goods return with VAT 4%)
36 Avi & com. a/c dr.

To sales a/c.
To VAT @ 4%a/c.
(being goods sold to avi&com with VAT)
VAT @ 4% a/c dr.
To avi&coma/c.
(being goods return with VAT 4 %)
38 Abc a/c dr.

To cash a/c.
being amount paid to abc&com)
39 cash a/c dr.

To avi & com. a/c.
(being amount received from avi&com)
40 cash a/c dr.

To bank a/c.
(being cash withdraw from bank)
Total
am/dr. am/cr.
10000
10000
1,500
1,500
700
700
350
350
625
625
25
25
15
15
250
250
200
200
150
150
13815 13815
am/dr. am/cr.
50,000
50,000
2,000
2,000
8,000
8,000
1,600
1,600
2,200
2,200
500
500
2,000
40
1960
4,000
4,000
1,700
1,700
200
200
900
900
1,000
1,000
200
200
900
40
860
140
140
75,340 75340
am/dr. am/cr.
8,000
8,000
2,000
2,000
350
350
450
450
635
635
845
845
65
65
1625
1625
230
230
350
5
345
2,075
75
2,000
700
700
1,325
1,325
1,900
100
2,000
120
120
300
300
21,070 21070
am/dr. am/cr.
20,000
20,000
500
500
600
600
300
300
600
600
100
100
500
500
400
400
490
10
500
500
10
490
50
50
50
50
24,100 24100
am/dr. am/cr.
50,000
20,000
70,000
30,000
30,000
8,000
8,000
12,000
12,000
12,000
12,000
7,000
7,000
5,400
600
6,000
8,000
300
7,700
2,000
2,000
4,900
100
5,000
500
500
3,000
3,000
2,000
2,000
200
200
600
600
300
300
1,000
1,000
800
800
5,000
5,000
1,200
1,200
174,600 174600
am/dr. am/cr.
1,00,000
1,00,000
15,000
15,000
20,000
20,000
5,000
5,000
1,000
1,000
10,000
10,000
15,000
15,000
5,000
5,000
2,000
2,000
5,000
5,000
2,000
2,000
10,000
10,000
19,000
19,000
109000 109000
am/dr. am/cr.
250000
250000
500000
100000
100000
200000
200000
2,000
2,000
1,000
1,000
15,000
15,000
2,000
2,000
2,500
2,500
9,000
9,000
2,000
2,000
98,000
9,800
88,200
179100
19,900
199000
10,000
10,000
1,000
1,000
1141500 1141500
am/dr. am/cr.
250000
250000
250000
250000
1000000
150000
150000
250000
250000
50000
50000
10000
10000
20000
20000
20000
20000
7000
7000
2500
2500
6000
6000
5000
5000
100000
10000
90000
216000
24000
240000
100000
100000
2500
2500
100000
100000
45000
5000
50000
12500
37500
50000
10000
10000
100000
100000
10000
10000
18750
18750
100000
100000
70,000
70,000
150000
150000
22500
22500
2644250 2644250
am/dr. am/cr.
125000
125000
125000
125000
500000
200000
200000
300000
300000
10000
10000
20000
20000
10000
10000
50000
50000
190000
28500
161500
224000
56000
280000
50000
50000
1250
1250
100000
100000
45000
5000
50000
12500
37500
50000
100000
100000
13000
13000
200000
200000
30000
30000
140000
140000
12500
12500
14000
14000
100000
100000
10000
10000
7000
7000
2500
2500
60000
60000
50000
50000
10000
10000
20000
20000
3000
3000
5000
5000
5000
5000
50000
50000
10000
10000
150000
6000
156000
10000
10000
15600
15000
600
104000
100000
4000
10000
400
10400
140400
140400
93600
93600
200000
200000
3383250 3383250
LEDGER
Question no.-1
Cash a/c.
Dateparticular l/f amount date particular l/f
To capital 10000 By purchase
To interest received 250 By stationary
To Ram 200 By postage
By salary
By balance
Total 10450 Total
CAPITAL A/C
by cash
To balance 10000
Total 10000 Total
PURCHASE A/C
To cash 1500
By balance
Total 1500 Total
RAM A/C
To sales 700 By cash
By balance
Total 700 Total
SALES A/C
By Ram
By Gopal
By Ravi
To balance 1675
Total 1675 Total
GOPAL A/C
To sales 350
By balance
Total 350 Total
RAVI A/C
To sales 625
By balance
Total 625 Total
STATIONARY A/C
To cash 25
By balance
Total 25 Total
POSTAGE A/C
To cash 15
By balance
Total 15 Total
INTEREST RECEIVED A/C

By cash
To balance 250
Total 250 Total
SALARY A/C
To cash 150
By balance
Total 150 Total
Question no.2
CASH A/C
To capital 50000 By safe
To sales 2200 By Raju
To sales 1000 By purchase
By insurance premium
By Ram
By salary
By balance
Total 53200 Total
Capital a/c.
By cash
To balance 50000
Total 50000 Total
Purchase a/c.
To Raju 2000
To Suraj&com 1600
To cash 4000
To Sitaram 1700
To ram 900
By balance
Total 10200
Raju a/c.
To discount received 40 By purchase
To cash 1960
nill
Total 2000 Total
Furniture a/c.
To furniture&com 8000
By balance
Total 8000 Total
Furniture&com a/c.
By furniture
To balance 8000
Total 8000 Total
Suraj&com a/c.
To purchase return 200 By purchase
To balance 1400
Total 1600 Total
Sales a/c.
By cash
By cash
To balance 3200
Total 3200 Total
Safe a/c.
To cash 500
By balance
Total 500 Total
Discount received a/c.

By Raju
By Ram
To balance 80
Total 80 Total
Sitaram a/c.
By purchase
To balance 1700
Total 1700 Total
Insurance premium a/c.

To cash 4000
By balance
Total 4000 Total
Salary a/c.
To cash 140
By balance
Total 140 Total
Ram a/c.
To cash 860
nill
Total 900 Total
Purchase return a/c.

By Suraj&com
To balance 200
Total 200 Total
Question no.3
Cash a/c.
To sales 635 By shop rent
To sales 1325 By Gautam brother
To Hari 700 By aman
By salary
By shop rent
By balance
Total 10660 Total
capital a/c.
By cash
To balance 8000
Total 8000 Total
Purchase a/c.
To cash 2000 By personal use
To Aman 450
To Aman 1625
By balance
Total 4075 Total
Furniture a/c.
To Gautam brother 350
By balance
Total 350 Total
Gautam brother's a/c.

To discount received 5 By furniture
To cash 345
nill
Total 350 Total
Aman a/c.
To cash 2000 By purchase
Nill
Total 2075 Total
Sales a/c.
By cash
By Hari
By Hari
by dis. Allow
To balance 4805 by cash
Total 4805 Total
Hari a/c.
to sales 1900
by balance
Total 2745 Total

Shop rent a/c.
To cash 65
To cash 300
By balance
Total 365 Total
Personal use a/c.

To purchase 230
By balance
Total 230 Total

By Gautam brother
By Aman
To balance 80
Total 80 Total
Salary a/c.
To cash 120
By balance
Total 120 Total
Discount allow a/c.

To sales 100
By balance
Total 100 Total
12885
Question no.-4
Cash a/c.
To capital 20000 By personal use
To sales 600 By other exp.
By other exp.
By bank
By Pradeep
By balance
Total 20600 Total
Capital a/c.
By cash
To balance 20000
Total 20000 Total
Purchase a/c.
To Pradeep 500
By balance
Total 500 Total
Pradeep a/c.
To cash 490
Nill
Total 500 Total
Personal use a/c.

To cash 300
By balance
Total 300 Total
Sales a/c.
By cash
by Kamal
To balance 1100
Total 1100 Total
Other exp. a/c.

To cash 600
To cash 100
By balance
Total 700 Total
Kamal a/c.
To sales a/c. 500 By bank
By discount allow
Nill
Total 500 Total
Bank a/c.
To cash 400 By salary
to kamal 490 By wages
By balance
Total 890 Total
Discount allow a/c.

To kamal 10
By balance
Total 10 Total

By Pradeep
To balance 10
Total 10 Total
Salary a/c.
To bank 50
By balance
Total 50 Total
Wages a/c.
To bank 50
By balance
Total 50 Total
21110
Question no.-5
Cash a/c.
To sales 12000 By Neeraj
To sales 12000 By stationary
To sales 5400 By personal use
To praveen 4900 By postage
By power
By wages
By charity
By sundry exp.
By balance
Total 84300 Total
capital a/c.
By cash
By stock
To balance 70000
Total 70000 Total
stock a/c.
To capital 20000
By balance
Total 20000 Total
Purchase a/c.
To Neeraj 8000 By loss by thef
By balance
Total 38000 Total
Neeraj a/c.
To cash 7700
Nill
Total 8000 Total
sales a/c.
By cash
By cash
By cash
By discount allow
By Varun
By Praveen
To balance 42000
Total 42000 Total
Praveen a/c.
To sales 7000 By sales return
By cash
By discount allow
Nill
Total 7000 Total
Discount allow a/c.

To sales 600
To Praveen 100
By balance
Total 700 Total

By Neeraj
To balance 300
Total 300 Total
sales return a/c.

To Praveen 2000
By balance
Total 2000 Total
stationary a/c.
To cash 500
By balance
Total 500 Total
personal use a/c.

To cash 3000
To purchase 2000
By balance
Total 5000 Total
Postage a/c.
To cash 200
By balance
Total 200 Total
power a/c.
To cash 600
By balance
Total 600 Total
wages a/c.
To cash 300
By balance
Total 300 Total
charity a/c.
To cash 1000
By balance
Total 1000 Total
Loss by theft a/c.

To purchase 800
By balance
Total 800 Total
Varun a/c.
To sales 5000
By balance
Total 5000 Total
sundry exp. a/c.

To cash 1200
By balance
Total 1200 Total
Question no.-6
cash a/c.
To sales 15000 By salary
To rent 5000 By conveayence
To discount 2000
By balance
Total 122000 Total
capital a/c.
By cash
To balance 100000
Total 100000 Total
purchase a/c.
To Mr. Raj 15000
To cash 10000
By balance
Total 25000 Total
Mr. Raj a/c.

By amount
To balance 20000
Total 25000 total
Mr. Jai a/c.

To amount 19000
By balance
Total 39000 Total
sales a/c.
By Mr. Jai
By cash
To balance 35000
Total 35000 Total
purchase return a/c.

By Mr. Raj
To balance 5000
Total 5000 Total
sales return a/c.

To Mr. Jai 1000
By balance
Total 1000 Total
rent a/c.
By cash
To balance 5000
Total 5000 Total
salary a/c.
To cash 5000
By balance
Total 5000 Total
convayence a/c.
To cash 2000
By balance
Total 2000 Total
amount a/c.
To mr.Raj 10000 By mr. Jai
To balance 9000
Total 19000 Total
discount a/c.
By cash
To balance 2000
Total 2000 Total
Question no.-7
cash a/c.
To discount received 2500 By telephone
To Mr.Shyam 179100 By discount received
To bank 10000
By balance
Total 443600 Total
bank a/c.
To capital 250000 By cash
To interest rec. 1000
By balance
Total 251000 Total
capital a/c.
By cash
By bank
To balance 500000
Total 500000 Total
purchase a/c.
To Mr.Ram 100000
To cash 15000
By balance
Total 115000 Total
Mr. Ram a/c.

To discount received 9800
To cash 88200
Nill
Total 100000 Total
Mr. Shyam a/c.

By mr. Shyam
By discount allow
Nill
Total 200000 Total
sales a/c.
By mr.Shyam
By cash
To balance 202000
Total 202000 Total

By mr.Ram
To balance 2000
Total 2000 Total
sales return a/c.

To mr. Shyam 1000
By balance
Total 1000 Total
discount received a/c.

By cash
by mr. Ram
To balance 12300
Total 12300 Total
salary a/c.
To cash 9000
By balance
Total 9000 Total
telephone a/c.
To cash 2000
By balance
Total 2000 Total
discount allow a/c.

To mr. Shyam 19900
By balance
Total 19900 Total
interest a/c.
By bank
To balance 1000
Total 1000 Total
Question no.-8
cash a/c
To rent rec. 7000 By telephone
To discount 2500 By Mr.Mehta&com
To Mr. B. S. enterprises 216000 By Mr. Kamal &com
### To bank 100000 By discount allow
To Mr. kamal&com 12500 By personal use
To bad debts 18700 By machinery
To ICICI bank 150000
By balance
Total 776700 Total
bank a/c.
To capital 250000 ### By cash
To interest received 2500
To insurances com. 70000
By balance
Total 322500 Total
machinery a/c.
To capital 250000 By depreciation
### To cash 100000
By balance
Total 350000 Total
furniture a/c.
To capital a/c. 250000
By balance
Total 250000 Total
capital a/c.
By cash
By bank
By furniture
By machinery
To balance 1000000
Total 1000000 Total
purchase a/c.
To Mehta&com a/c. 150000 By loss by fire
To cash 20000
By balance
Total 170000 Total
Mehta & com a/c.

To purchase return 50000 By purchase a/c.
to discount rec. 10000
To cash 90000
Nill
Total 150000 Total
Mr. B.S. enterprises a/c.

To sales a/c. 250000 By sales return
By cash
By discount allow
Nill
Total 250000 Total
sales a/c.
By Mr. B. S. enterprises
By cash
By Mr. Kamal
To balance 370000
Total 370000 Total

By Mr. Mehta & com
To balance 50000
Total 50000 Total
sales return a/c.

To mr. B.S. enterprises 10000
By balance
Total 10000 Total
rent rec. a/c.

By cash
To balance 7000
Total 7000 Total
discount a/c.
By cash
To balance 2500
Total 2500 Total
salary a/c.
To cash 6000
By balance
Total 6000 Total
telephone a/c.
To cash 5000
By balance
Total 5000 Total
discount rec. a/c.

By mr. Mehta&com
To balance 10000
Total 10000 Total
discount allow a/c.

To Mr. B. S. enterprises 24000
To cash 5000
By balance
Total 29000 Total
interest rec. a/c.

By bank
To balance 2500
Total 2500 Total
Mr. Kamal & com a/c.
To cash 45000 BY bad debts recover
By balance
Total 145000 Total
bad debts recover a/c.

To Mr. Kamal 37500
By balance
Total 37500 Total
personal use a/c.

To cash 10000
By balance
Total 10000 Total
depreciation a/c.
To machinery 10000
By balance
Total 10000 Total
bad debts a/c.

By cash
To balance 18700
Total 18700 Total
loss by fire a/c.

To purchase 100000
By balance
Total 100000 Total
insurances company a/c.

By bank
To balance 70000
Total 70000 Total
ICICI bank a/c.

By cash
By interest allow
To balance 172500
Total 172500 Total
Interest allow a/c.

To ICICI bank 22500
By balance
Total 22500 Total
Question no.-9
cash a/c.
To sales 50000 By manoj&com
To Mr. hotshot enterprises 224000 By bank
To Mr. XYZ&com 45000 By furniture
To mr.XYZ 12500 By land
To bad debts 12500 By salary
To ICICI bank 100000 By personal use
To rent rec. 7000 by prepaid insurance
To discount rec. 2500 By Abc&com
To unaccourded interest 5000
To Avi.com 93600
To bank 200000
By balance
Total 877100 Total
bank a/c.

To capital 125000 By cash
### To cash 50000

To insurance com. 70000
By balance
Total 246250 Total
Machinery a/c.
To capital 125000
By balance
Total 125000 Total
furniture a/c.
To capital 125000 By depreciation
To cash 100000
By balance
Total 225000 Total
capital a/c.
By cash
By bank
By machinery
By furniture
To balance 550000 by interest on capital
Total 550000 Total
purchase a/c.
To Manoj&com 200000 By loss by fire
To ABC&com 150000
By balance
Total 360000 Total
Manoj&com a/c.
To discount rec. 28500
To cash 161500
Nill
Total 200000 Total
Mr. Hot shot enterprises a/c.

By cash
By discount allow
nill
Total 300000 Total
sales a/c.
By Mr. Hot shot enterprises
By cash
By Mr. XYZ&com
To balance 550000 By Avi com.
Total 550000 Total

By manoj&com
By ABC&com
To balance 25000
Total 25000 Total
sales return a/c.

To Mr. hotshot enterprises 20000
To Avi.com 10000
By balance
Total 30000 Total
discount received a/c.

By manoj&com
By cash
To balance 31000
Total 31000 Total
discount allow a/c.

To Mr. hotshot enterprises 56000
To Mr. XYZ&com 5000
By balance
Total 61000 Total
interest rec.
By bank
by accourded interest
To balance 6250
Total 6250 Total
Mr. xyz&com a/c.

By discount allow
By cash
By bad debts recover
Nill
Total 100000 Total
Bad debts recover a/c.

to bal. 12500 by cash
Total 12500 Total
depreciation a/c.
To furniture 9237
By balance
Total 9237 Total
Land a/c.
To cash 200000
To appreciation 3568
By balance
Total 203568 Total
Appreciation a/c.
By land
To balance 3568
Total 3568 Total
Loss by fire a/c.

To purchase 140000
By balance
Total 140000 Total
Bad debts a/c.
By bal.
To X.Y.Z. 37500
Total 37500 Total
insurance com. a/c.

By bank
To balance 70000
Total 70000 Total
ICICIbank a/c.
By cash
By interest allow
To balance 110000
Total 110000 Total
Interest allow a/c.

To ICICI bank 10000
By balance
Total 10000 Total
rent received a/c.
By cash
To balance 7000
Total 7000 Total
salary a/c.
To cash 60000
To o/s salary 50000
By balance
Total 110000 Total
Interest on capital a/c.

To capital 50000
By balance
Total 50000 Total
personal use a/c.

To purchase 10000
To cash 20000
By balance
Total 30000 Total
drawing a/c.
To interest on drawing 3000
By balance
Total 3000 Total
interest on drawing a/c.

By drawing
To balance 3000
Total 3000 Total
accourded interest a/c.

By balance
Total 5000 Total
unaccourded interest a/c.

by cash
To balance 5000
Total 5000 Total
outstanding salary a/c.

By salary
To balance 50000
Total 50000 Total
rent a/c.
To o/s rent 10000
By balance
Total 10000 Total
outstanding rent a/c.

By rent
To balance 10000
Total 10000 Total
Vat a/c.
To ABC&com 6000 by ABC&com
To Avi.com 400 By cash
By balance
Total 6400 Total
Mr. ABC& com a/c.

To VAT 600 By purchase
To purchase return 15000 By VAT
To cash 140400
Nill
Total 156000 Total
prepaid insurance a/c.

To cash 10000
By balance
Total 10000 Total
Avi&com a/c.
to sales 100000 by sales return
to vat 4000 By VAT
By cash
Total 104000 Total
0
Trial balance sheet
Particular am/dr. am/cr.
cash 8760
amount capital 10000
1500 sales 1675
25 purchase 1500
15 Ram 500
150 Gopal 350
Ravi 625
8760 Stationary 25
1690 Postage 15
Interest received 250
salary 150
Total 11925 11925

amount
10000
10000
amount
1500
1500
amount
200
500
700
amount
700
350
625
1675
amount
350
350
amount
625
625
amount
25
25
amount
15
15
amount
250
250
amount
150
150
amount Trial balance sheet

500 Particular am/cr. am/dr.
1960 cash 41740
4000 capital 50000
4000 purchase 10200
860 Raju
140 Furniture 8000
Furniture&com 8000
41740 Suraj&com 1400
53200 Sales 3200
safe 500
discount received 80
Sitaram 1700
Insurance premium 4000
Ram
amount Purchase return 200
50000 salary 140
Total 64580 64580

50000
amount
10200
amount
2000
2000
amount
8000
8000
amount
8000
8000
amount
1600
1600
amount
2200
1000
3200
amount
500
500
amount
40
40
80
amount
1700
1700
amount
4000
4000
amount
140
140
amount
900
900
amount
200
200
Trial balance sheet

amount Particular am/dr. am/cr.
2000 cash 5830
65 capital 8000
345 purchase 3845
2000 furniture 350
120 gautam brother
300 Aman
Sales 4805
5830 Hari 2045
10660 shop rent 365
Personal use 230
salary 120
discount allow 100

amount
8000
Total 12885 12885

8000
amount
230
3845
4075
amount
350
350
amount
350
350
amount
450
1625
2075
amount
635
845
1900
100
1325
4805
amount
700
2045
2745
amount
365
365
amount
230
230
amount
5
75
80
amount
120
120
amount
100
100
12885
Trial balance sheet

300 cash 18710
600 capital 20000
100 purchse 500
400 Pradeep
490 Personal use 300
1890 sales 1100
18710 other exp. 700
20600 Kamal
salary 50
wages 50
Bank 790
Discount allow 10
amount Discount received 10
20000 Total 21110 21100
20000
amount
500
500
amount
500
500
amount
300
300
amount
600
500
1100
amount
700
700
amount
490
10
500
amount
50
50
790
890
amount
10
10
amount
10
10
amount
50
50
amount
50
50
21110
Trial balance sheet

30000 cash 39800
7700 capital 70000
500 stock 20000
3000 purchase 35200
200 Neeraj
600 sales 42000
300 Praveen
1000 discount allow 700
1200 discount received 300
39800 sales return 2000
84300 stationary 500
loss by thef 800
Varun 5000
sundry exp. 1200
Personal use 5000

amount Postage 200
50000 Power 600
20000 Wages 300
Charity 1000
70000 Total 112300 112300
amount
20000
20000
amount
2000
800
35200
38000
amount
8000
8000
amount
12000
12000
5400
600
5000
7000
42000
amount
2000
4900
100
7000
amount
700
700
amount
300
300
amount
2000
2000
amount
500
500
amount
5000
5000
amount
200
200
amount
600
600
amount
300
300
amount
1000
1000
amount
800
800
amount
5000
5000
amount
1200
1200
Trial balance sheet

10000 cash 105000
5000 capital 100000
2000 purchase 25000
Mr. Raj 20000
105000 Mr.Jai 38000
122000 sales 35000
purchase return 5000
sales return 1000
rent 5000
salary 5000
convayence 2000
amount discount 2000
100000 amount 9000
100000
Total 176000 176000
amount
25000
25000
amount
15000
10000
25000
amount
1000
38000
39000
amount
20000
15000
35000
amount
5000
5000
amount
1000
1000
amount
5000
5000
amount
5000
5000
amount
2000
2000
amount
19000
19000
amount
2000
2000
Trial balance sheet

15000 cash 329400
9000 bank 241000
2000 capital 500000
88200 purchase 115000
Mr. Ram
Mr. Shyam
329400 Sales 202000
443600 purchase return 2000
sales return 1000
salary 9000
amount telephone 2000
10000 discount allow 19900
interest 1000
241000
251000
Total 717300 717300

amount
250000
250000
500000
amount
115000
115000
amount
100000
100000
amount
1000
179100
19900
200000
amount
200000
2000
202000
amount
2000
2000
amount
1000
1000
amount
2500
9800
12300
amount
9000
9000
amount
2000
2000
amount
19900
19900
amount
1000
1000
Trial balance sheet

20000 cash 495700
6000 bank 222500
5000 machinery 340000
90000 furniture 250000
45000 capital 1000000
5000 purchase 70000
10000 Mr. Mehta&com
100000 Mr. B. S. enterprises
sales 370000
puurchase return 50000
495700 sales return 10000
776700 rent rec. 7000
discount 2500
salary 6000
tetephone 5000
discount rec. 10000

amount discount allow 29000
100000 interest rec. 2500
Mr. Kamal&com 95000
Bad debts recover 37500
222500 personal use 10000
322500 depreciation 10000
Bad debts 18700
loss by fire 100000
insurance com. 70000
ICICI bank 172500
interest allow 22500

amount Total 1703200 1703200
10000
340000
350000
amount
250000
250000
amount
250000
250000
250000
250000
1000000
amount
100000
70000
170000
amount
150000
150000
amount
10000
216000
24000
250000
amount
250000
20000
100000
370000
amount
50000
50000
amount
10000
10000
amount
7000
7000
amount
2500
2500
amount
6000
6000
amount
5000
5000
amount
10000
10000
amount
29000
29000
amount
2500
2500
amount
12500
37500
95000
145000
amount
37500
37500
amount
10000
10000
amount
10000
10000
amount
18700
18700
amount
100000
100000
amount
70000
70000
amount
150000
22500
172500
amount
22500
22500
Trial balance sheet

10000 cash 125200
161500 bank 46250
50000 machinery 125000
100000 furniture 215763
200000 capital 550000
60000 purchase 210000
20000 Manoj&com
10000 Mr. Hot shot enterprises
140400 sales 550000
purchase return 25000
sales return 30000
discount allow 61000
751900 discount rec. 31000
xyz com.
125200 depreciation 9237
877100 Land 203568
Appreciation 3568
loss by fire 140000
bad debts 37500
bdr 12500
amount Insurance com. 70000
200000 ICICI bank 110000
interest rec. 6250
Interest allow 10000
Rent rec. 7000
salary 110000
46250 interest on capital 50000
246250 personal use 30000
Drawing 3000
interest on drawing 3000
accourded interest 5000
unaccourded interest 5000

amount Outstanding salary 50000
rent 10000
125000 outstanding rent 10000
125000 Vat 1800
Mr. ABC&com
Prepaid insurance 10000
Avi&com
Total 1433318 1433318
amount
9237
0
215763
225000
amount
125000
125000
125000
125000
50000
550000
amount
140000
10000
210000
360000
amount
200000
200000
amount
20000
224000
56000
300000
amount
300000
50000
100000
100000
550000
amount
10000
15000
25000
amount
30000
30000
amount
28500
2500
31000
amount
61000
61000
amount
1250
5000
6250
amount
45000
5000
12500
37500
100000
amount
12500
12500
amount
9237
9237
amount
203568
203568
amount
3568
3568
amount
140000
140000
amount
37500
37500
amount
70000
70000
amount
100000
10000
110000
amount
10000
10000
amount
7000
7000
amount
110000
110000
amount
50000
50000
amount
30000
30000
amount
3000
3000
amount
3000
3000
amount
5000
5000
amount
5000
5000
amount
50000
50000
amount
10000
10000
amount
10000
10000
amount
600
4000
1800
6400
amount
150000
6000
156000
amount
10000
10000
amount
10000
400
93600
104000
Trail balance
Question no.-1
Particular Amt(dr.) Amt(cr.)
Capital 3600
Machinery 700
Sales 8200
Purchase 4000
Sales return 100
Opening stock 1000
Drawing 400
Wages 1000
Carriage inward 50
Salary 600
General exp. 200
Rent 500
Purchase return 50
Debtors 3000
Cash 400
Carriase outward 200
Advertising 200
Creditors 500
Total 12350 12350
Trail balance
Question no.-2
Sales 92000
Purchase 68300
Return inward 1300
Return outward 2200
Opening stock 17600
Carriage inward 2400
Rent,Rates,& taxes 2200
Discount 3750
Printing 720
Insurance 500
Travelling exp. 1400
Postage & telegram 620
Miscellaneous exp. 900
Bad debts 400
Debtors 22000
Creditors 12800
Loan (cr.) 5000
Capital 52500
Drawing 1910
Buisness assets 39000
Officer furniture 1500
Total 164500 164500
Trail balance
Question no.-3
Capital 36000
Creditors 8720
Bill payable 2527
Sales 78182
Loan 12000
Debtors 3885
Postage 273
Bad debts 87
Interest 1295
Insurance 417
Machinery 10000
Opening stock 9945
Salary 4000
Discount 1000
Other exp. 200
Purchase 62092
Wages 4300
Building 23780
Furniture 16155
Total 137429 137429
Trail balance
Question no.-4
Capital 18000
opening stock 2720
Bill payable 4827
Creditors 7581
Debtors 8100
Bill receivable 3291
Sales 12439
Purchase 10492
Return inward 1000
Return outward 1200
cash 1400
Bank 1900
Machinery 6710
Building 5290
Commision (cr.) 390
Insurance 119
Postage 132
Discount (cr.) 627
Salary 1400
Carriage 400
Wages 1510
Depreciation 600
Total 45064 45064
Trail balance
Question no.-5
Machinery 35000
Debtors 27000
Drawing 9000
Purchase 95000
Wages 50000
Bank 15000
Opening stock 20000
Rent 4500
Other exp. 2000
Carriage 1500
Capital 100000
Creditors 14000
Sales 145000
Total 259000 259000
Trail balance
Question no.-6
Capital 350000
Building 187500
Machinery 92500
Debtors 70000
Salary 11100
Discount allow 2000
Opening stock 165000
Bill payable 50000
General exp. 8000
Rent paid 37100
Drawing 6500
Electric charge 1900
Carriage inward 8500
Bank 30000
Return outward 1100
Sales 635000
Purchase 468500
Wages 25000
Cash 18000
Creditors 100000
Return Inward 4500
Total 1136100 1136100
Trail balance
Question no.-7
Capital 10000
Machinery 4000
Debtors 2400
Creditors 1200
Drawing 1200
Purchase 10500
Wages 5000
Bank 1000
Repair 50
Opening stock 2000
Return outward 500
Rent 400
Sales 16400
Manufacturing exp. 800
Trade exp. 700
Bad debts 200
Carriage 150
Bill payable 700
Return inward 400
Total 28800 28800
Trail balance
Question no.-8
Capital 24500
Drawing 2000
General exp. 2500
Building 11000
Machinery 9340
Opening stock 16200
Power 2240
Taxes & insurances 1315
Wages 7200
Debtors 6280
Creditors 2500
Bad debts 550
Loan 7880
Sales 65360
Purchase 47000
Motar car 2000
Reserve fund 900
commision received 1320
car exp. 1800
Bill payable 3850
Cash 80
Bank overdraf 3300
Charity 105
Total 109610 109610
Trail balance
Question no.-9
Debtors 15000
Opening stock 50000
Building 100000
Capital 250000
Rent 6000
Cash 16000
Bank 40000
Wages 30000
Creditors 70000
Office exp. 2000
Machinery 5000
Interest rec. 3000
Bad debts 17000
Repair 40000
Sales 150000
Bill payable 8000
Furniture 8000
Depreciation 20000
Rates & taxes 20000
Salary 10000
Drawings 25000
Purchase 57000
Total 481000 481000
Trail balance
Question no.-10
Capital 500000
Machinery 100000
Building 120000
Sales 900000
Furniture 50000
Trade exp. 30000
Bank 250000
Wages & salary 60000
Repair 10000
Purchase 600000
Opening stock 200000
Loan 96000
Debtors 120000
Creditors 100000
Purchase return 10000
Rent 12000
Discount 8000
Discount rec. 10000
Drawing 40000
Bill payable 4000
Interest rec. 10000
Total 1630000 1630000
Trading and Profit & Loss a/c.
Question. No. 1
For the year ending on 31 march………
Particular Amt. Particular
To opening stock 1,000 By sales 8,200
To purchase 4,000 By sales return -100
To purchase return -50 3,950
To wages 1,000 By closing stock
To carriage inward 50
6,000
To Gross profit 4,100
Total 10,100 Total
To salary 600 By Gross profit

To general exp. 200
To rent 500
To carriage outward 200
To Advertising 200
To Net Profit 2,400

Total 4,100 Total
Balance sheet
For the year ending on 31 march……….
Liabilities Amt. Assets
Capital 3,600 Machinery
Net profit 2,400 Debtors
Drawing 400 5,600 Cash
Creditors 500 Closing stock
Total 6,100 Total
Question no.-2
To opening stock 17,600 By sales 92000 -
To purchase 68300 - By return inward 1300
To return outward 2200 66,100
To carriage inward 2,400 By closing stock

Total 114,700 Total
To rent,rates,& taxes 2,200 By Gross Profit

To discount 3,750
To printing 720
To insurances 500
To travelling exp. 1,400
To postage & telegram 620
To miscellaneous exp. 900
To bad debts 400
To Net profit 18,110

Total 28,600 Total
Balance sheet
Capital 52,500 Buisness assets
Net profit +18110 Debtors
Drawing 1,910- 68,700 office furniture
Closing stock
Loan 5,000
Creditors 12,800
Total 86,500 Total
Question no.-3
To opening stock 9,945 By sales
To purchase 62,092

Total 92,482 Total
To postage 273 By Gross profit

To bad debts 87
To interest 1,295
To insurance 417
To salary 4,000
To Discount 1,000
To Other exp. 200
To Net Profit 8,873

Total 16145 Total
Balance sheet
Capital 36,000 + Machinery
Net profit 8,873 44,873 Building
Furniture
Loan 12,000 Debtors
Creditors 8,720
Bill payable 2,527 Closing stock
Total 68,120 Total
Question no.-4
To opening stock 2,720 By sales 12,439 -
To purchase 10,492 - By return inward 1,000
To return outward 1,200 9,292
To carriage 400

Total 19,368 Total
TO salary 1,400 By Gross profit

To postage 132
To insurance 119 By commission
To depreciation 600 By discount
To Net profit 4,212
Total 6,463 Total
Balance sheet
Capital 18,000 + Bank
Net profit 4,212 22,212 Machinery
Building
Bill payable 4,827 Bill receivable
Creditors 7,581 Debtors
Cash
Closing stock
Total 34,620 Total
Question no.-5
To purchase 95,000
To carriage 1,500
By Gross loss
Total 166,500 Total
To rent 4,500
To other exp. 2,000
To Gross Loss 15,500
By Net Loss
Total 22,000 Total
Balance sheet
Capital 1,00,000 - Machinery
Drawing - 9,000 Bank
Net Loss - 22,000 69,000 Debtors
Creditors 14,000 Closing stock
Total 83000 Total
Question no.-6
To opening stock 165,000 By sales 6,35,000 -
To purchase 4,68,500 - By return inward 4,500
To return outward 1,100 467,400
By closing stock
To wages 25,000
To carriage inward 8,500

Total 812,600 Total
To salary 11,100 By Gross profit

To discount allow 2,000
To general exp. 8,000
To rent paid 37,100
To electric charges 1,900
To Net Profit 86,600

Total 146,700 Total
Balance sheet
Capital 3,50,000 - Building
Drawings 6,500 + Machinery
Net profit 86,600 430,100 Debtors
Bank
Creditors 100,000 Cash
Bill payable 50,000
Closing stock
Total 580,100 Total
Question no.-7
To Opening stock 2,000 By sales 16,400 -
To purchase 10,500 - By return inward 400
To return outward 500 10,000
By closing stock
To wages 5,000
To carriage 150
To Gross profit 300

Total 17,450 Total
To repair 50 By Gross profit

To rent 400
To manufacturing exp. 800
To trade exp. 700
To bad debts 200
By Net Loss
Total 2150 Total
Balance sheet
Capital 10,000 Machinery
Drawings -1,200 Debtors
Net Loss -1,850 6,950 Bank
Creditors 1,200 Closing stock

Bill payable 700
Total 8850 Total
Question no.-8
To purchase 47,000
To power 2,240
Total 88,860 Total
To general exp. 2,500 By Gross profit
To taxes & insurances 1,315 By commission received

To bad debts 550
To Car exp. 1,800
To charity 105

Total 17,540 Total
Balance sheet
Capital 24,500 + Building
Net profit 11,270 - Machinery
Drawings 2,000 33,770 Debtors
reserve fund 900 Motar car
Bill payable 3,850
Bank overdraf 3,300 Closing stock
Loan 7,880
Total 52,200 Total
Question no.-9
To purchase 57,000

Total 250,000 Total
To rent 6,000 By gross profit

To office exp. 2,000 By interest received
To bad debts 17,000
To repair 40,000
To depreciation 20,000
To rates & taxes 20,000
To salary 10,000
To Net Profit 1,000

Total 116,000 Total
Balance sheet
Capital 250,000 + Building
Net profit 1,000 - Cash
Drawings 25,000 226,000 Bank
Machinery
Creditors 70,000 Furniture
Bill payable 8,000 Debtors
Bill receivable
Closing stock
Total 304,000 Total
Question no.-10
To purchase 600,000 -
To purchase return 10,000 590,000 By closing stock
To wages & salary 60,000

Total 1,040,000 Total
To trade exp. 30,000 By interest rec.

To repair 10,000 By discount rec.
To rent 12,000 By Gross profit
To discount 8,000

Total 210,000 Total
Balance sheet
Capital 500,000 + Mchinery
Net profit 150,000 - Building
Drawings 40,000 610,000 Furniture
Bank
Creditors 100,000 Bill receivable
Bill payable 4,000 Debtors
Loan 96,000
Closong stock
Total 810,000 Total

…
Amt.
8,100
2,000
10,100
4,100
4,100
….
Amt.
700
3,000
400
2,000
6,100
…
Amt.
90,700
24,000
114,700
28,600
28,600
….
Amt.
39,000
22,000
1,500
24,000
86,500
…
Amt.
78,182
14,300
92,482
16,145
16,145
….
Amt.
10,000
23,780
16,155
3,885
14,300
68,120
…
Amt.
11,439
7,929
19,368
5,446
390
627
6,463
….
Amt.
1,900
6,710
5,290
3,291
8,100
1,400
7,929
34,620
…
Amt.
145,000
6,000
15,500
166,500
22,000
22,000
….
Amt.
35,000
15,000
27,000
6,000
83,000
…
Amt.
630,500
182,100
812,600
146,700
146,700
….
Amt.
187,500
92,500
70,000
30,000
18,000
182,100
580,100
…
Amt.
16,000
1,450
17,450
300
1,850
2150
….
Amt.
4,000
2,400
1,000
1,450
8,850
…
Amt.
65,360
23,500
88,860
16,220
1,320
17,540
….
Amt.
11,000
9,340
6,280
2,000
80
23,500
52,200
…
Amt.
150,000
100,000
250,000
113,000
3,000
116,000
….
Amt.
100,000
16,000
40,000
5,000
8,000
15,000
20,000
100,000
304,000
…
Amt.
900,000
140,000
1,040,000
10,000
10,000
190,000
210,000
….
Amt.
100,000
120,000
50,000
250,000
30,000
120,000
140,000
810,000
Trading and Profit & Loss a/c. with adjustment
Question no.-1
To purchase 33,000 Less. - sales return 6,000
To fright on purchase 480
To wages 2,000 + Closing stock
o/s wages 2,000 4,000

Total 134000 Total
To salary 32,000 + By Gross profit

o/s salary 3,200 35,200 By commission rec. 640 +
To taxes & insurance 2,200 accourded commission 1,200
Less. - Prepaid insurance 900 1,300
To bad debts 6,000
To depreciation on machinery 21,200
By Net loss
Total 63,700 Total
Balance sheet
Capital 320,000 Cash
Less.- Net loss 49,340 270,660 Bank
Machinery 212,000
Creditors 40,000 Less.- dep. 10% 21,200
O/S salary 3,200 Bill rec.
O/S wages 2,000 Debtors
Prepaid insurance
Accourded commission
Closing stock
Total 315860 Total
Question no.-2
To purchase 120,000 Less.- Return inward 900
Less. - Return outward 1,000 119,000
To wages 12,000 + By Closing stock

O/S wages 600 12,600

Total 233,900 Total
To salary 20,000 +
O/S salary 1,400 21,400 By Gross Profit
To bad debts 1,000 By commission rec.
To electric charge 1,200
To telephone charge 2,400
To postage & talegram 1,800
To insurance premium 1,500
Less.- Prepaid insurance 200 1,300
Dep. On furniture 5% 400
Dep. On machinery 5% 7,500
Total 77,800 Total
Balance sheet
Capital 150,000 + Furniture 8,000
Net Profit 37,800 187,800 Less.- dep. 5%
Machinery 140,000 +
Credotors 40,000 Add. To machinery 10,000
Less.- dep.5%
O/S salary 1,400 Debtors
O/S wages 600 cash
Bank
Prepaid insurances
Closing stock
Total 229,800 Total

Question no.-3
To Opening stock 50,000 By sales 455,600 -
To purchase 240,000 - sales return 1,800
Purchase return 2,000 238,000
To wages 24,000 + By Closing stock
O/S wages 1,200 25,200
To Gross Profit 154,600

Total 467,800 Total
To salary 40,000 + By Gross profit

O/S salary 2,800 42,800 By commission rec. 1,000 +
To bad debts 2,000 Acc. Commission 500
To electric charge 2,400 By bad debts recover
To telephone charge 4,800
To Postage & telegram 3,600
To insurance 6,400 -
Prepaid insurance 400 6,000
To new bad debts 1,500
To dep. On furniture 5% 800
To dep. On machinery 5% 7,000
To dep. On building 5% 8,000
To general exp. 6,000 ,

Total 157,500 Total
Balance sheet
(Capital 320,000 + Furniture 16,000 -
Net profit 72,600) - Dep. 5% 800
Drawing 20,000 372,600
Building 160,000
Creditors 80,000 Dep. 5% 8,000
O/S wages 1,200 Debtors 60,000 -
O/S salary 2,800 new bad debts 1,500
(Machinery 120,000 +
Add. To machinery 20,000)-
Dep. 5% 7,000
Prepaid insurance
Cash
Acc. Commission
Bank
Closing stock
Total 456,600 Total
Question no.-4
To opening stock 11,520 By sales 191,220 -
To purchase 81,350 - Sales return 1,360
Purchase return 1,000 80,350
To carriage on purchase 4,080 By closing stock
To wages 20,960
To fule & Power 9,460

Total 203,460 Total
To carriage on sales 6,400 By Gross profit

To salary 30,000 +
O/S salary 3,000 33,000
To insurance tax 1,200 -
Prepaid insuranse 170 1,030 By Net Loss
dep. On machinery 4,000
Dep. On furniture 3,000
To R. B. D. D. 1,450
Total 104,880 Total
Balance sheet
Capital 142,000 - Cash
Net loss 27,790 + Bank
Drawing 10,490 103,720 Building
Land
creditors 126,000 Machinery 40,000 -
O/S salary 3,000 dep. 10% 4,000
Furniture 15,000 -
dep. 20% 3,000
Debtors 29,000 -
R. B. D. D. 5% 1,450
Prepaid insurance
Closing stock
Total 232720 Total
Question no.-5
To purchase 72,100 - Less.- return inward 1,300
Less.- return outward 2,700 69,400
To carriage inward 3,200 By Closing stock
1/4 part of salary & wages 5,125

Total 155,400 Total
To bad debts 3,000 + By Gross profit

bad bebts 200 3,200 By discount
To motar car exp. 1,400
To office exp. 6,210
To rent & taxes 10,700 +
O/S rent 900 11,600
To telephone exp. 1,050
To commission 8,400
To salary & wages 20,500
1/4 part - 5,125 15,375
Dep. On machinery 10% 1,500
R.B. D. D. 900
To postage charge 950
To stationary & printing 2,750
To Net profit 7,450

Total 60785 Total
Balance sheet
(Capital 50,000 + Debtors 18,200 -
Net profit 7,450 ) - bad debts 200 = 18,000 -
Drawing 7,500 49,950 R.B.D.D. 5% 900
Furniture
Creditors 35,750 + Bill receivable
Add. To machinery 15,000 50,750 Cash
O/s rent 900 Machinery 15,000 -
Dep. 10% 1,500
Bill Payable 23,000 Motar car
Closing stock
Total 124,600 Total
Question no.-6
To purchase 54,750 Less.- sales return 2,000
Less.- purchase return 1,250 53,500
By closing stock

Total 185,000 Total
To salary 33,000 +
O/s salary 3,000 36,000 By Gross profit
To bad debts 1,250 By bad debts recover
New bad debts 1,000 By commission rec. 3,750
R.B.D.D. 1,850 1/3 part on comm. Rec. -1,250
Dep.on matar car 20% 12,500
(To taxes & insurance 12,500
O/s taxes 1,200) 13,700
Less.- Prepaid insurance 1,000 12,700
To interest 1,180
To interest on banko/d 850
To advertising 4,500
,
To net profit 21,110
Total 101,400 Total
Balance sheet
Capital 125,000 + Furniture 6,400
Net profit 21,110 146,110 Less. Dep. 10% 640
Creditors 25,000 Motar car 62,500
O/s salary 3,000 Less.-Dep. 20% 1,250
O/S taxes 1,200 Building
Bank overdrafs 28,500 (Debtors 38,000
interest on bank o/d 850+ 29,350 Less.- new bad debts 1,000
1/3 part on comm. Rec. 1,250 Less.- R.B.D.D. 5% 1,850
Cash
Prepaid insuraces
Closing stock
Total 205,910 Total
Question no.-7
To purchase 506,000 Less.- return inward 9,300
To fright on purchase 3,400

Total 966,060 Total
To advertising 12,000 By Gross profit
To discount allow 1,600 By commission 3,600
To salary 75,000 Add. Accourded comm. 1,400
To rates & taxes 2,500
To printing & stationary 3,250
Add. O/S printing 750 4,000
To rent 16,500
Add. O/S rent 1,500 18,000
To bad debts 1,500
To trade exp. 1,900

To insurance 2,000
To interest on loan 2,000
To dep. On computer 10% 1,200
To interest on capital 17,500

Total 266,010 Total
Balance sheet
(Capital 350,000 Machinery 196,000
Add. Int. on capital + 17500 Less.- dep. 5% 9,800
Add. Net profit 117,010) Computer 12,000
Less.-( drawing 24,000 less.- dep. 10% 1,200
less Income tax 18,750) 441,760 Cycle
Loan 25,000 Debtors
Bank over draf 32,600 Accourded commission
O/S rent 1,500 Bill recievable
O/S printing 750
Closing stock
Total 654,610 Total
Question no.-8
To purchase 812,525
Less. Loss by fire 7,500 805025 By Closing stock
To new purchase 6,000
To wages 115,685
To power & fule 6,750
Total 1,324,750 Total
To salary 27,875 By Gross profit

To loss by fire 2,500 By bad debts recover
To postage 21,130
To trade exp. 29,155
To bad debts 2,625
To dep. On furniture 10% 3,625
To new bad debts 2,500
To R.B.D.D. 5% 12,425
Total 283,665 Total
Balance sheet
(Capital 50,000 Furniture 36,250
Add.+ net profit 181,830) Less.- dep. 10% 3,625
Less.- Drawing 22,260 209,570 Cash
Claim rec.
New purchase 6,000 (Debtor 251,000
Creditors 152,630 Less.-new bad dets2,500)248,500
Bill payable 19,750 Less.- R.B.D.D. 5% 12,425
O/S trade exp. 3,500 Loan
O/S wages 10,000
Closing stock
Total 401,450 Total
Question no.-9
To purchase 82,000 Less.- sales return 2,000
Less.-( ret.outward 1,000 +
Loss by fire 5,000) 76,000 By Closing stock
To fright 2,000
Total 132,000 Total
To carriage outword 500

To new bad debts 600 By Gross profit
To R.B.D.D. 5% 1,000 By bad debts recover
To insurances charges 700 By rent received
less.- prepaid insurance 100 600
To salary & wages 21,300
To rent,rates & taxes 4,600
To postage & telephone 800
To trade exp. 800
To printing & stationary 400
To dep. On furniture 5% 250
To net profit 6,300

Total 41400 Total
Balance sheet
(Capital 80,000 (Debtor 20,600
Add.+ net profit 6,300) Less.- new bad debts 600 )20,000
Less.- drawing 6,000 80,300 Less.- R.B.D.D. 5% 1,000
Creditors 10,000 Bank
Cash
full Claim received
machinery 20,000
less.- dep. 20% 4,000
Add. To machinery 5,000
Less.-dep.(1 oct.-dec.) 20% 250
Prepaid insurance
Furniure 5,000
Less.- dep. 5% 250
Closing stock
Total 90,300 Total
Question no.-10
Particular Amount Particular
To opening stock 4500 By Sales 66420

To Purchase 30000 By Add New Sales 200
To Less Free Sample 1000
To Less personal use 500 28500 By Closing Stock 6000-1000
To Wages 4600
37600
To Gross Profit 34020
TOTAL 71620 TOTAL

To Salary 10223 Gross Profit
To Interest on Loan 400 By Dis. Receive
To Insurance 900 By Interest on Investment
To Rent 1520 By Commission receive
To Bad Debts 1200 By Bad Debts recover
To Carriage outword 600
To Dep. On Furniture 2500
To Advertisement 7500
To only one-third Prepaid
Advertisement 5000 2500
To Free Sample 1000

To R.B.D.D 5% 1010
21853
To Net Profit 24267
TOTAL 46120 TOTAL
Balance Sheet
For the year ending 31-March
Liabilities Amount Assets
Capital 50000 73767 Bill Receivable

Less Drowing 500 Investment
Add Net Profit 24267 Furniture
Loan 10000 Debtors 20000
Creditor 9300 Add new Sales 200
Bill payable 5000 Less R.B.D.D 5% 1010
O/S Salary 500 Bank
Accoured Commission
One-third Prepaid Advertismen
Closing stock 6000-1000
TOTAL 98567 TOTAL
Trading and profit and Loss account (question no-11)

F0r the year ending 31-march
To opening stock 6839 By Sales 110243

To purchase 66458 65112 By Less Sales return 7821
To Less purchase ret. 1346
To Carriage inword 2929 Closing stock
74880
Gross Profit 33792
TOTAL 108672 TOTAL
To bad debts 525 By bad dets recover

To carriage outword 2404 By rent receive
To salary 9097 By dis.receive
Add O/s salary 750 9847 Gross Profit
To rate and taxes insurance 2891
Less prepaid insurance 150 2741
To Advertisment 3264
To genral exp. 3489
To R.B.D.D 5% 1005
To interest on loan 300
Dep. On Moter car 20% 2000
Dep. On Building 2.50% 300
O/S Loan 285
O/s rent 350
TOTAL 26510
N.P 8782
Manager Commision 10% 798
27308
Net Profit 7984
TOTAL 35292 Total
Balance sheet
For the year ending 31-march
Capital 28000 32984 Debtors 20100

Add net profit 7984 Less R.B.D.D 5% 1005
Less drawing 3000 Motar car 10000
Loan 9500 Less Dep.on motar car 20% 2000
O/s loan 6% 285 9785 Building 12000
Creditor 10401 Dep. On building -2.50% 300
O/s Rent 350 Bank
O/s salary 750 cash
Bill payable 2614 Prepaid insurance
Manager Commision 798 Bill receivable
Closing stock
TOTAL 57682 TOTAL
Trading and profit &Loss Account (Question No.12)

To opening stock 10000 By Sales

To purchase 193500 190750
Less with draw for personal use By Closing stock
2750
To Wages 23250 22850
Less perpaid wages 400
To Carriage on purchase 18000
241600
Gross Profit 108400
TOTAL 350000 TOTAL
To bad debts 600 Gross Profit

To rent & insurance 7750 8000 By interest on investement
To O/S rent 500 By Bad debts recover
To Less prepaid insurance 250 By dis. Receive
To Salary 13500 14100
To O/S Salary 600
To Dep.on Machinery 10% 2700
To Dep.on Furniture 10% 5000
To New Bad debts 500
To R.B.D.D 5% 1000
To Provided discount 2% 380
To Manager commission 5% 3991.4286 32280
Total exp. 36271.429 83820
Net Profit 79829
TOTAL 116100 TOTAL
Balance Sheet
Capital 71175 Debtors 20500

Less personal use 2750 Less N.B.D 500
Less income tax 37500 Less R.B.D.D 1000
Add net Profit 79829 110754 Less Pro. Dis. 380
Investment
Sales Tax collected 24500 Cash
Creditor 18750 Accrued interest
mach. Pur. On cr. 10000 28750 furniture 50000
O/S Wages 900 Machinery 22000

O/S Salary 600 Add Machinery Pur. 10000
O/S Rent 500 Dep.on machinery 10% 2700
O/S Manager Commission 3991
Prepaid insurance
Prepaid insurance
Prepaid wages
Closing stock
TOTAL 169995 TOTAL

ent
Amt.
44,000
90,000
134,000
12,520
1,840
49,340
63,700
Amt.
8,000
12,000
190,800
4,000
8,960
900
1,200
90,000
315860
Amt.
226,900
7,000
233,900
77,300
500
77,800
Amt.
7,600
142,500
30,000
2,500
40,000
200
7,000
229,800
Amt.
453,800
14,000
467,800
154,600
1,500
1,400
157,500
Amt.
15,200
152,000
58,500
133,000
400
80,000
500
3,000
14,000
456,600
Amt.
189,860
13,600
203460
77,090
27,790
104,880
Amt.
10,800
52,600
60,000
20,000
36,000
12,000
27,550
170
13,600
232,720
Amt.
93,700
61,700
155,400
57,875
2,910
60,785
Amt.
17,100
5,000
12,000
300
13,500
15,000
61,700
124600
Amt.
152,500
32,500
185,000
96,900
2,000
2,500
101,400
Amt.
5,760
50,000
75,000
35,150
6,500
1,000
32,500
205910
Amt.
839,400
126,660
966,060
261,010
5,000
266,010
Amt.
186,200
10,800
3,750
242,000
1,800
1,400
82,000
126,660
654,610
Amt.
1,262,000
62,750
1,324,750
257,665
26,000
283,665
Amt.
32,625
50,000
5,000
0)248,500
236,075
15,000
62,750
401,450
Amt.
118,000
14,000
132,000
39,000
800
1,600
41,400
Amt.
00 )20,000
19,000
20,500
6,200
5,000
16,000
4,750
100
4,750
14,000
90,300
Balance sheet
Liabilities Amt.
Amount
66620
5000
71620
34020
400
2000
7000
2700
2500
46120
Amount
6377
40000
12000
19190
10000
1000
5000
5000
98567
11)
Amount
102422
6250
108672
710
250
540
33792
35292
Amount
19095
8000
20% 2000
11700
3555
2050
150
6882
6250
57682
2)
Amount
300000
50000
350000
108400
700
2500
4500
116100
Amount
18620
14500
800
10500
45000
29300
625
250
400
50000
169995
nce sheet
ng on 31 march……….
Assets Amt.
SESSION-1
Right Wrong
S.No. Particular Amount Amount Particular Amount Amount
1 Purchase a/c dr. 5000 Purchase a/c dr. 5000

To ravi a/c 5000 To Kapil a/c 5000
2 Purchase a/c dr. 2000 Ajay a/c dr. 2000

To Ajay a/c 2000 To sales a/c 2000
3 Salary a/c dr. 2000 Wages a/c dr. 2000

To cash a/c 2000 To cash a/c 2000
4 Amit a/c dr. 3000 Sumit a/c dr. 3000


To Kapil a/c 5000 To Sumit a/c 5000
6 Ravi a/c dr. 25000 Rajiv a/c dr. 25000

To Sales a/c 25000 To sales a/c 25000
7 Sales ret. a/c dr. 2000 Sales ret. a/c dr. 2000
To Anup a/c 2000 To Anuj a/c 2000
8 Sumit a/c dr. 3000 Suraj a/c dr. 3000

To Purchase ret. a/c 3000 To Purchase ret. a/c 3000
9 Salary a/c dr. 5000 Wages a/c dr. 5000

10 Kapil a/c dr. 3000 Suraj a/c dr. 3000

To sales a/c 3000 To sales a/c 3000
SESSION-2
Right Wrong
1 Personal exp. a/c dr. 5000 Office a/c dr. 5000
To Cash a/c 5000 To cash a/c 5000
2 Advertisement a/c dr. 3000 Sales promotion a/c dr. 3000

3 Loss by fire a/c dr. 1000 Cherity a/c dr. 1000

To Purchase a/c 1000 To Purchase a/c 1000
4 Mr. Ram a/c dr. 3000 Mr. Shyam a/c dr. 3000

To Naveen a/c 5000 To Mr.Praveen a/c 5000
6 Mr. Anil a/c dr. 3000 Mr. Sumit a/c dr. 3000
7 Salary a/c dr. 3000 Cash a/c dr. 3000

To cash a/c 3000 To salary rec. a/c 3000
8 Amit a/c dr. 2000 Cash a/c dr. 2000

To cash a/c 2000 To amit a/c 2000
9 Cash a/c dr. 3000 Cash a/c dr. 3000

To Suraj a/c 3000 To Sanjay a/c 3000
10 Purchase a/c dr. 1000 Dilip a/c dr. 1000

To Divaker a/c 1000 To sales a/c 1000
11 Rent a/c dr. 5000 Cash a/c dr. 5000

To cash a/c 5000 To rent rec. a/c 5000
12 Bank a/c dr. 1000 Cash a/c dr. 1000

To cash a/c 1000 To Bank a/c 1000
13 Cash a/c dr. 3000 Salary a/c dr. 3000

To salary rec. a/c 3000 To cash a/c 3000
14 Bank a/c dr. 1000 Interest allow a/c dr. 1000
To interest rec. a/c 1000 To Bank a/c 1000
15 Wages a/c dr. 3000 Salary a/c dr. 3000

SESSION-3
Right Wrong
1 Purchase a/c dr. 5000

To cash a/c 5000
2 Neeraj a/c dr. 500

To sales a/c 500
3 Cash a/c dr. 1000

To bank a/c 1000
4 Suraj a/c dr. 5000

To purchase ret. a/c 5000
5 Personal exp. a/c dr 2000

To cash a/c 2000
6 Kiran a/c dr. 2000 Kapil a/c dr. 200


To Ankit a/c 5000 To Ankit a/c 500
8 carriage inward a/c dr. 200 carriage outward a/c dr. 20

9 Wages a/c dr. 3000 Salary a/c dr. 300

10 Salary a/c dr. 5000 Salary a/c dr. 2000
11 Wages a/c dr. 3000 Wages a/c dr. 30000

12 Ravi a/c dr. 5000 Kapil a/c dr. 2000

13 Sumit a/c dr. 7000 Suresh a/c dr. 70000

14 Cash a/c dr. 70000 Cash a/c dr. 30000

Bank a/c dr. 30000 Bank a/c dr. 70000
To capital a/c 100000 To capital a/c 100000
143700 143700 205020 205020
session 4
Over cost & Under cost
S.No. Over cost & Under cost Entry Amount Amount
1 Suspense a/c dr. 5000

To Purchase a/c 5000
2 Sales ret. a/c dr. 300

To suspense a/c 300

To bank a/c 500

To Purchase ret. a/c 300
5 expense book a/c 500

to Suspense a/c 500
Rectify
Particular Amount Amount
Kapil a/c dr. 5000

To Ravi a/c 5000
Purchase a/c dr. 2000

sales a/c dr. 2000
To ajay a/c 4000
Salary a/c dr. 2000

To wages 2000
Amit a/c dr. 3000

To Sumit a/c 3000
Sumit a/c dr. 5000

To Kapil a/c 5000
Ravi a/c dr. 25000

To rajiv a/c 25000
Anuj a/c dr. 2000

To Anup a/c 2000
Sumit a/c dr. 3000

To Suraj a/c 3000
Salary a/c dr. 5000

To Wages a/c 5000
Kapil a/c dr. 3000

To Suraj a/c 3000
Rectify
Personal exp. a/c dr. 5000
To office exp. a/c 5000
Advertisement exp. a/c dr. 3000

To sales exp. a/c 3000
Loss by fire a/c dr. 1000

To cherity a/c 1000
Mr. Ram a/c dr. 3000

To Mr. Shyam a/c 3000
Mr. Praveen a/c dr. 5000

To Naveen a/c 5000
Mr. anil a/c dr. 3000

To Mr. Sumit a/c 3000
Salary a/c dr. 3000

Salary rec. a/c dr. 3000
To cash a/c 6000
Amit a/c dr. 4000

To cash a/c 4000
Mr. Sanjaya/c dr. 3000

To Suraj a/c 3000

Sales a/c dr. 1000
To Divaker a/c 1000
To Dilip a/c 1000
Rent a/c dr. 5000

rent rec. a/c dr. 5000
To cash a/c 10000
Bank a/c dr. 2000

To cash a/c 2000
Cash a/c dr. 6000

To salary rec. a/c 3000
To Salary a/c 3000
Bank a/c dr. 2000
To interest rec. a/c 1000
To Interest allow a/c 1000
Wages a/c dr. 3000

To Salary a/c 3000
Rectify
Kiran a/c dr. 2000

To Kapil a/c 200
To sales a/c 1800

To Ankit a/c 4500
carriage inward a/c dr. 200

To carriage outward a/c 20
To cash a/c 180
Wages a/c dr. 3000

To salary a/c 300
To cash a/c 2700
Salary a/c dr. 3000

To cash a/c 3000
Cash a/c dr. 27000

To wages a/c 27000
Ravi a/c dr. 5000

To kapil a/c 2000
To cash a/c 3000
Sumit a/c dr. 7000

Cash a/c dr. 63000
To Suresh a/c 70000
Cash a/c dr. 40000

To Bank a/c 40000
154700 154700
4
Depreciation Assi
(Fixed Mathod)
Question no-1
Machinery a/c
Date Particular
### To cash
Total
### tobalance (10000-1000)

### To cash
Total
### to balance 1st (9000-1000)

to balance 2nd (15000-375)
Total
### to balance(8000-1000)
### to balance(14625-1500)
Total
Question no-2
Machinery a/c
Date Particular
### To cash
### To cash
Total
### To balance 1st (20000-2000)

To balance 2nd (20000-1500)
### To cash
Total
### To balance 1st (18000-2000)

To balance 3rd (35000-2625)
Total
### To balance 1st(16000-2000)

Total
Question no-3
Machinery a/c
Date Particular
### To cash
Total
### To balance 1st (15000-2250)

### To cash
### To cash
Total
### To bal.(12750-2250)
### To bal.(25000-1250)
### To bal.(20000-632)
Total
### To bal.(10500-2250)
### To bal.(23750-3750)
### To bal.(19368-3000)
Total
### To bal.(8250-2250)
### To bal.(20000-3750)
### To bal.(16369-3000)
Total
Question no-4
Machinery a/c
Date Particular
### To cash
### To cash
Total
### To bal.(14500-363)
To bal.(18750-395)
Total
### To bal.(14137-1450)
### To bal.(18355-1875)
18- To cash
Total
### To bal.(12687-1450)
### To bal.(16480-1875)
### To bal.(16650-1586)
Total
### To bal.(11237-1450)
### To bal.(14605-1875)
### To bal.(15064-1665
Total
Question no-5
Machinery a/c
Date Particular
### To cash
### To cash
### To cash
Total
### To bal.(15500-581)
### To bal.(13350-422)
### To bal.(17750-1204)
Total
### To bal.(14919-2325)
### To bal.(12928-2003)
### To bal.(16546-2663)
Total
### To bal.(12594-2325)
### To bal.(10925-2003)
### To bal.(13883-2663)
Total
### To bal.(10269-2325)
### To bal.(8922-2003)
### To bal.(11220-2663)
Total
Question no-6
Machinery a/c
Date Particular
### To cash
Total
### To bal.(20000-2000)
### To cash
### To cash
Total
### To bal.(18000-2000)
### To bal.(25000-1250)
### To bal.(22000-550)
Total
### To bal.[16000-(12000+4000)
### To bal.(23750-2500)
### To bal.(21450-2200)
Total
### To bal.[21250-(625+18750+1875)
### To bal.(19250-2200)
Total
Question no-7
Machinery a/c
Date Particular
### To cash
18-8-97 To cash
Total
### To bal.(16355-1636)
### To bal.(14353-530)
Total
### To bal.(14719-1636)
### To bal.(13823-1435)
22-10-99 To cash
To profit
Total
### To bal.(13083+3307-1035-15355)
### To bal.(12388-581-5312-301-718)
### To bal.(40373-772)
Total
### To bal.(5476-718)
### To bal.(39601-4037)
Total
Question no-8
Machinery a/c
Date Particular
1/1/1997To cash
Total
### to bal.(18700-2244)
### To cash
Total
### to bal.(16456-2244)
### to bal.(17580-1934)
28- To cash
Total
### to bal.(14212-2244)
### to bal.(15646-2110)
### to bal.(15780-1436)
### To cash
Total
### By bal.(11968-2244)
### By bal.(13536-1493-3750-264-409)
### By bal.(14344-1894)
### By bal.(9000-314)
Total
Question no-9
Machinery a/c
Date Particular
### To cash
### To cash
Total
### To bal.(18750-1875)
### To bal.(18750-395)
Total
### To bal.(16875-1875)
### To bal.(18355-1875)
13-07- To cash
To profit
Total
### To bal.(15000-7500-938)
### To bal.(16480-1483+3651-8650-263)
### To bal.(20450-953)
Total
### To bal.(6562-938)
### To bal.(9735-1250)
### To bal.(19497-2045)
Total
ciation Assignment
d)
uestion no-1
achinery a/c
Amount Date
10000 31/12/1997
10000
9000 31/12/1998
15000 31/12/1998
24000
8000 31/12/1999
14625
22625
7000
13125
20125
uestion no-2
achinery a/c
Amount Date
20000 31/12/1987
20000 31/12/1987
40000
18000 31/12/1988
18500
35000
71500
16000 31/12/1989
16500
32375
64875
14000
14500
28875
57375
uestion no-3
achinery a/c
Amount Date
15000 31/12/1987
15000
12750 31/12/1988
25000 31/12/1988
20000 31/12/1988
57750
10500 31/12/1989
23750 31/12/1989
19368 31/12/1989
53618
8250 31/12/1990
20000 31/12/1990
16369 31/12/1990
44619
6000
16250
13369
35619
uestion no-4
achinery a/c
Amount Date
14500 31/12/1997
18750 31/12/1997
33250
14137 31/12/1998
18355 31/12/1998
31/12/1998
32492
12687 31/12/1999
16480 31/12/1999
16650 31/12/1999
45817
11237 31/12/2000
14605 31/12/2000
15064 31/12/2000
40906
9787
12730
13399
35916
uestion no-5
achinery a/c
Amount Date
15500 31/12/1999
13350 31/12/1999
17750 31/12/1999
46600
14919 31/12/2000
12928 31/12/2000
16546 31/12/2000
44393
12594 31/12/2001
10925 31/12/2001
13883 31/12/2001
37402
10269 31/12/2002
8922 31/12/2002
11220 31/12/2002
30411
7944
6919
8557
23420
uestion no-6
achinery a/c
Amount Date
20000 31/12/1996
20000
18000 31/12/1997
25000 31/12/1997
22000 31/12/1997
65000
16000 1/1/1998
23750
21450 31/12/1998
31/12/1998
61200
0
21250 10/1/1999
19250
12/31/1999
40500
0
17050
17050
uestion no-7
achinery a/c
Amount Date
16355 31/12/1997
14353 31/12/1997
30708
14719 31/12/1998
13823 31/12/1998
28542
13083 18/08/1999
12388
40373 22-Oct-99
(3307)
31-12-99
69151
0
5476 31/12/2000
39601 31/12/2000
45077
4758
35564
40322
uestion no-8
achinery a/c
Amount Date
18700 31/12/1997
18700
16456 31/12/1998
17580 31/12/1998
34036
14212 31/12/1999
15646 31/12/1999
15780 31/12/1999
45638
11968 15-Sep-2000
13536
14344
9000
12/31/2000
48848
9724
7620
12450
8686
38480
uestion no-9
achinery a/c
Amount Date
18750 31/12/1996
18750
37500
16875
18355
35230
15000 1/1/1998
16480 15/10/1998
20450 12/31/1998
3651
55581
6562 12/31/1999
9735
19497
35794
5624
8485
17452
31561
t
Particular Amount
Depreciation(10%) 1000
By balance 9000
Total 10000
Depreciation 1st 1000

Depreciation 2nd 375
By balance 22625
Total 24000

By balance 20125
Total 22625
Particular Amount
Depreciation 1st (10%) 2000
Depreciation 2nd (10%) 1500
By balance 36500
Total 40000

Depreciation 3rd (10%) 2625
By balance 64875
Total 71500

By balance 57375
Total 64875
Particular Amount
Depreciation (15%) 2250
By balance 12750
Total 15000

By balance 53618
Total 57750
By balance 44618
Total 53618

By balance 35619
Total 44619
Particular Amount
Dep. 1st (10%) 363

Dep. 2nd (10%) 395
By balance 32492
Total 33250
Dep 1st 1450

Dep 2nd 1875
By balance 29167
Total 32492
Dep 1st 1450

Dep 2nd 1875
Dep 3rd 1586
By balance 40906
Total 45817
Dep 1st 1450

Dep 2nd 1875
Dep 3rd 1665
By balance 35916
Total 40906
Particular Amount
Dep. 1st (15%) 581
Dep. 2nd (15%) 422
Dep. 3rd (15%) 1204
By balance 44393
Total 46600
Dep. 1st (15%) 2325

Dep. 2nd (15%) 2003
Dep. 3rd (15%) 2663
By balance 37402
Total 44393
Dep. 1st (15%) 2325

Dep. 2nd (15%) 2003
Dep. 3rd (15%) 2663
By balance 30411
Total 37402
Dep. 1st (15%) 2325
Dep. 2nd (15%) 2003
Dep. 3rd (15%) 2663
By balance 23420
Total 30411
Particular Amount
By balance 18000
Total 20000

By balance 61200
Total 65000
By cash 12000
by loss 4000
By balance 40500
Total 61200
Dep 2nd 1875

by cash 18750
By loss 625
Dep 3rd 2200
By balance 17050
Total 40500
Particular Amount

By balance 28542
Total 30708

By balance 25471
Total 28542

By cash 15355
By cash 5312
By loss 301
By balance 45077
Total 69151

By balance 40322
Total 45077
Particular Amount
By balance 16456
Total 18700

By balance 29858
Total 34036

By balance 39848
Total 45638
By dep. 2nd (12%) 1493

By cash 3750
loss 264
by dep. 1st (12%) 2244

By dep. 2nd (12%) 409
By dep. 3rd (12%) 1894
By dep. 4th (12%) 314
By balance 38480
Total 48848
Particular Amount
By balance 35230
Total 37500

By balance 31480
Total 35230
By cash 1/2 7500

By dep 1483
By cash 8650
By dep 1st 1/2 938
By dep 2nd 263
By dep 3rd 953
By balance 35794
Total 55581
By dep 1st 938

By dep 2nd 1250
By dep 3rd 2045
By balance 31561
Total 35794
12500
#VALUE! 301
5893
69151
717.5
12043
4014.3333333333
(264)
5860
11720
17580/3= 5860 5860

17580-5860 = 11720 11720
11720 * 12 = 1406 1406.4
1406 / 12 = 117 117.1666667
117 * 3 = 352 351.5
1406 / 365 = 4 3.852054795

4 * 15 = 56 57.78082192
352 + 56 409.2808219
6250
12500
18750/3= 6250 6250

18750-6250 = 12500 12500
12500* 10/100 = 1250 1250
1250 / 10 = 104 104.1666667
104.1666667* 2 = 20208.3333333
1250 / 365 = 3.424653.424657534

3 * 16 = 54.79452055 54.79452055
208 + 55 263.1278539
625
1250
Depreciation As
(deminishing Mathod)
Question no-1
Machinery a/c
Date Particular
1/1/1997To cash
Total
1/1/1998 tobalance (10000-1000)

10/1/1998To cash
Total
1/1/1999to balance 1st (9000-900)

to balance 2nd (15000-375)
Total
1/1/2000to balance(8100-810)
1/1/2000to balance(14625-1463)
Total
Question no-2
Machinery a/c
Date Particular
1/1/1987To cash
4/1/1987To cash
Total
1/1/1988To balance 1st (20000-2000)

4/1/1988To cash
Total
1/1/1989To balance 1st (18000-1800)

Total
1/1/1990To balance 1st(16200-1620)

Total
Question no-3
Machinery a/c
Date Particular
1/1/1987To cash
Total
1/1/1988To balance 1st (15000-2250)

9/1/1988To cash
###To cash
Total
1/1/1989To bal.(12750-1913)
1/1/1989To bal.(25000-1250)
1/1/1989To bal.(20000-632)
Total
1/1/1990To bal.(10837-1626)
1/1/1990To bal.(23750-3563)
1/1/1990To bal.(19368-2905)
Total
1/1/1991To bal.(9211-1382)
1/1/1991To bal.(20187-3028)
1/1/1991To bal.(16463-2469)
Total
Question no-4
Machinery a/c
Date Particular
10/1/1997To cash
###To cash
Total
1/1/1998To bal.(14500-363)
To bal.(18750-395)
Total
1/1/1999To bal.(14137-1414)
1/1/1999To bal.(18355-1836)
18-1-99 To cash
Total
1/1/2000To bal.(12723-1272)
1/1/2000To bal.(16519-1652)
1/1/2000To bal.(16650-1586)
Total
1/1/2001To bal.(11451-1145)
1/1/2001To bal.(14867-1487)
1/1/2001To bal.(15064-1506)
Total
Question no-5
Machinery a/c
Date Particular
10/1/1999To cash
###To cash
7/18/1999To cash
Total
1/1/2000To bal.(15500-581)
1/1/2000To bal.(13350-422)
1/1/2000To bal.(17750-1204)
Total
1/1/2001To bal.(14919-2238)
1/1/2001To bal.(12928-1939)
1/1/2001To bal.(16546-2482)
Total
1/1/2002To bal.(12681-1902)
1/1/2002To bal.(10989-1648)
1/1/2002To bal.(14064-2110)
Total
1/1/2003To bal.(10779-1617)
1/1/2003To bal.(9341-1401)
1/1/2003To bal.(11954-1793)
Total
Question no-6
Machinery a/c
Date Particular
1/1/1996To cash
Total
1/1/1997To bal.(20000-2000)
7/1/1997To cash
10/1/1997To cash
Total
1/1/1998To bal.(18000-1800)
1/1/1998To bal.(25000-1250)
1/1/1998To bal.(22000-550)
Total
1/1/1999To bal.[16200-(12000+4200)
1/1/1999To bal.(23750-2375)
1/1/1999To bal.(21450-2145)
Total
1/1/2000To bal.[21375-1603-18750-1022)
1/1/2000To bal.(19305-1931)
Total
Question no-7
Machinery a/c
Date Particular
1/1/1997To cash
8/18/1997To cash
Total
1/1/1998To bal.(16355-1636)
1/1/1998To bal.(14353-530)
Total
1/1/1999To bal.(14719-1472)
1/1/1999To bal.(13823-1382)
###To cash
To profit
Total
1/1/2000To bal.(13247+2946-838-15355)
1/1/2000To bal.(12441-504-5312-405-622)
1/1/2000To bal.(40373-772)
Total
1/1/2001To bal.(5716-572)
1/1/2001To bal.(39601-3960)
Total
Question no-8
Machinery a/c
Date Particular
1/1/1997 To cash
Total
1/1/1998to bal.(18700-2244)
2/1/1998To cash
Total
1/1/1999to bal.(16456-1975)
1/1/1999to bal.(17580-1934)
28-3-99 To cash
Total
1/1/2000By bal.(14481-1738)
1/1/2000By bal.(15646-1878)
1/1/2000By bal.(15780-1436)
9/15/2000To cash
Total
1/1/2001By bal.(12743-1529)
1/1/2001By bal.(13768-1169-3750-450-321)
1/1/2001By bal.(14344-1721)
1/1/2001By bal.(9000-314)
Total
Question no-9
Machinery a/c
Date Particular
1/1/1996To cash
###To cash
Total
1/1/1997To bal.(18750-1875)
1/1/1997To bal.(18750-395)
Total
1/1/1998To bal.(16875-1688)
1/1/1998To bal.(18355-1836)
13-07-9 To cash
To profit
Total
1/1/1999To bal.(15187-7500-94-759)
1/1/1999To bal.(16519-1307+3579-8650-232)
1/1/1999To bal.(20450-953)
Total
1/1/2000To bal.(6834-683)
1/1/2000To bal.(9909-991)
1/1/2000To bal.(19497-1950)
Total
preciation Assignment
athod)
ion no-1
nery a/c
Amount Date
1000031/12/1997
10000
900031/12/1998
1500031/12/1998
24000
810031/12/1999
14625
22725
7290
13162
20452
ion no-2
nery a/c
Amount Date
2000031/12/1987
2000031/12/1987
40000
1800031/12/1988
18500
35000
71500
1620031/12/1989
16650
32375
65225
14580
14985
29137
58702
ion no-3
nery a/c
Amount Date
1500031/12/1987
15000
1275031/12/1988
2500031/12/1988
2000031/12/1988
57750
1083731/12/1989
2375031/12/1989
1936831/12/1989
53955
921131/12/1990
2018731/12/1990
1646331/12/1990
45861
7829
17159
13994
38982
ion no-4
nery a/c
Amount Date
1450031/12/1997
1875031/12/1997
33250
1413731/12/1998
1835531/12/1998
31/12/1998
32492
1272331/12/1999
1651931/12/1999
1665031/12/1999
45892
1145131/12/2000
1486731/12/2000
1506431/12/2000
41382
10306
13380
13558
37244
ion no-5
nery a/c
Amount Date
1550031/12/1999
1335031/12/1999
1775031/12/1999
46600
14919 31/12/2000
12928 31/12/2000
16546 31/12/2000
44393
12681 31/12/2001
10989 31/12/2001
14064 31/12/2001
37734
10779 31/12/2002
9341 31/12/2002
11954 31/12/2002
32074
9162
7940
10161
27263
ion no-6
nery a/c
Amount Date
20000 31/12/1996
20000
18000 31/12/1997
25000 31/12/1997
22000 31/12/1997
65000
16200 1/1/1998
23750
21450 31/12
31/12
61400
0
21375 10/1/1999
19305
12/31/1999
40680
0
17374
17374
ion no-7
nery a/c
Amount Date
16355 31/12/1997
14353 31/12/1997
30708
14719 31/12/1998
13823 31/12/1998
28542
13247 18/08/1999
12441
40373 10/22/1999
(2946)
6221 12/31/1999
69007
0
5598 31/12/2000
39601 31/12/2000
45199
5038
35641
40679
ion no-8
nery a/c
Amount Date
18700 31/12/1997
18700
16456 31/12/1998
17580 31/12/1998
34036
14481 31/12/1999
15646 31/12/1999
15780 31/12/1999
45907
12743 9/15/2000
13768
14344
9000
12/31/2000
49855
11214
8078
12623
8686
40601
ion no-9
nery a/c
Amount Date
18750 31/12/1996
18750
37500
16875
18355
35230
15187 1/1/1998
16519 15/10/1
20450 31/12/1
3579
55735
6834 12/31/1999
9909
19497
36240
6151
8918
17547
32616
Particular Amount
By balance 9000
Total 10000

By balance 22725
Total 24000

By balance 20452
Total 22725
Particular Amount
By balance 36500
Total 40000

By balance 65225
Total 71500

By balance 58702
Total 65225
Particular Amount
Depreciation (15%) 2250
By balance 12750
Total 15000

By balance 53955
Total 57750
By balance 45861
Total 53955

By balance 38982
Total 45861
Particular Amount
Dep. 1st (10%) 363

Dep. 2nd (10%) 395
By balance 32492
Total 33250
Dep 1st 1414

Dep 2nd 1836
By balance 29242
Total 32492
Dep 1st 1272

Dep 2nd 1652
Dep 3rd 1586
By balance 41319
Total 45892
Dep 1st 1145

Dep 2nd 1487
Dep 3rd 1506
By balance 37244
Total 41382
Particular Amount
Dep. 1st (15%) 581
Dep. 2nd (15%) 422
Dep. 3rd (15%) 1204
By balance 44393
Total 46600
Dep. 1st (15%) 2238

Dep. 2nd (15%) 1939
Dep. 3rd (15%) 2482
By balance 37734
Total 44393
Dep. 1st (15%) 1902

Dep. 2nd (15%) 1648
Dep. 3rd (15%) 2110
By balance 32074
Total 37734
Dep. 1st (15%) 1617

Dep. 2nd (15%) 1401
Dep. 3rd (15%) 1793
By balance 27263
Total 32074
Particular Amount
By balance 18000
Total 20000

By balance 61400
Total 65000
By cash 12000
by loss 4200
By balance 40680
Total 61400
Dep 2nd 1603

BY cash 18750
By loss 1022
Dep 3rd 1931
By balance 17374
Total 40680
Particular Amount

By balance 28542
Total 30708

By balance 25688
Total 28542

By cash 15355
By cash 5312
By loss 405
23809
By balance 45198
Total 69007

By balance 40679
Total 45199
Particular Amount

By balance 16456
Total 18700

By balance 30127
Total 34036

By balance 40850
Total 45907
By dep. 2nd (12%) 1169

By cash 3750
loss 450
by dep. 1st (12%) 1529

By dep. 2nd (12%) 321
By dep. 3rd (12%) 1721
By dep. 4th (12%) 314
By balance 40601
Total 49855
Particular Amount

By balance 35230
Total 37500

By balance 31706
Total 35230
By cash 1/2 7500

loss 94
By dep 1307
By cash 1/3 8650
By dep 1st 1/2 759
By dep 2nd 232
By dep 3rd 953
By balance 36240
Total 55735
By dep 1st 683

By dep 2nd 991
By dep 3rd 1950
By balance 32616
Total 36240
13768/3= 4589.33 4589.3333333333
13768-4589.33= 917 9178.6666666667
9178.666667 * 12 = 1101.44
1101.44 / 12 = 91.7 91.7866666667
91.78666667* 3 = 275.36
1101.44/ 365 = 3.14 3.0176438356

3.017643836* 15 = 4 45.2646575342
275.36 + 45.26465 320.6246575342
16519/3= 5506.3333 5506.3333333333
16519-5506.33333 = 11012.66667
11012.66667* 10/100 1101.266667
1101.266667 / 10 = 91.77222225
91.77222225* 2 = 183.5444445
1101.266667 / 365 3.0171689507

3 * 16 =48.27470321 48
184 + 48 231.5444445
15212
5070.6666666667
(3579)
5506.3333333333
SHARE MARKET
Question no-1
Journal Entry (Session no-1)
DateParticular Amount(Dr.)
Bank a/c Dr. (8000*10) 80000

To share application a/c
(Being App. Amount rec.for 8000 share @10each)
Share application a/c dr. 80000

To share capital a/c
(Being share app. Amount transfer to share)
Share allotment a/c Dr. (8000*20) 160000

(Being share allotment Amount due for 8000
share 20@ each)
Bank a/c dr. 160000

To share allotment a/c
(Being the share allotment amount received for
8000 share20@ each)
Share 1st call a/c dr. (8000*30) 240000

(Being the share 1st call amount due for 8000
share 30@ each)
Bank a/c dr. 240000

To share 1st call a/c
(Being the share 1st call amount received for
8000 share30@ each)
Share 2nd call a/c dr. (8000*40) 320000

(Being share 2nd call amount due for 8000 share
40@ each)
Bank a/c dr. 320000

To share 2nd call a/c
(Being the share 2nd call amount received for
8000 share 40@ each)
Total 1600000
Question no-2
Journal Entry
Particular Amount(Dr.)
Bank a/c Dr. (3000*40) 120000



share 30@ each)
Bank a/c dr. 90000
share 30@ each)

share 20@ each)
Bank a/c dr. 60000

share 20@ each)

10@ each)
Bank a/c dr. 30000

10@ each)
Total 600000
Question no-3
Journal Entry
Bank a/c Dr. (8000*25) 200000


share 35@ each)
Bank a/c dr. 280000

8000 share35@ each)

share 15@ each)
Bank a/c dr. 120000

8000 share15@ each)

25@ each)
Bank a/c dr. 200000

Total 1600000
Question no-4
Journal Entry
Bank a/c Dr. (8000*20) 160000



share 30@ each)
Bank a/c dr. 240000

8000 share30@ each)

share 40@ each)
Bank a/c dr. 320000
8000 share40@ each)

10@ each)
Bank a/c dr. 80000

Total 1600000
Question no-5
Journal Entry
Bank a/c Dr. (3000*9) 27000



share 10@ each)
Bank a/c dr. 30000

share 10@ each)

share 5@ each)
Bank a/c dr. 15000

share 5@ each)

6@ each)
Bank a/c dr. 18000

6@ each)
Total 180000
Question no-6
Journal Entry
DateParticular Amt Dr.
Bank a/c Dr. (8000*20) 160000



To share capital a/c (8000*25)
To share premium a/c (8000*5)
share 30@ each and discount on premium also)
Bank a/c dr. (8000*30) 240000

8000 share30@ each)

share 20@ each)
Bank a/c dr. 160000

8000 share20@ each)

35@ each)
Bank a/c dr. 280000

Total 1680000
Question no-7
Journal Entry
Bank a/c Dr. (8000*20) 160000



Bank a/c dr. 320000

8000 share30@ each)
share 25@ each)
Bank a/c dr. 120000

8000 share25@ each)

35@ each)
Bank a/c dr. 280000

Total 1760000
Question no-8
Journal Entry
Bank a/c Dr. (7000*40) 280000


share 30@ each)
Bank a/c dr. 210000

(Being share allotment Amount received for 7000
share 30@ each)

share 20@ each)
Bank a/c dr. 140000

(Being the share 1st call amount received for 7000
share 20@ each)

discount on share a/c dr. (7000*5) 35000
5@ each and received discount 5 @ each)
Bank a/c dr. 35000

(Being share 2nd call amount received for 7000
share 5@ each)
Total 1365000
Question no-9
Journal Entry
Bank a/c Dr. (5000*10) 50000



share 20@ each)
Bank a/c dr. 100000

share 20@ each)

share 30@ each)
Bank a/c dr. 150000

share 30 @ each)

Bank a/c dr. (5000*35) 175000

share 35@ each)
975000
Question no-10
Journal Entry
Bank a/c Dr. (5000*35) 175000



share 25@ each)
Bank a/c dr. 125000

share 25@ each)

share 20@ each)
Bank a/c dr. 100000

share 20 @ each)

Bank a/c dr. 75000

share 5@ each)
Total 975000
Question no-11
Journal Entry
Bank a/c Dr. (2000*9) 18000



Bank a/c dr. 16000

2000 share 8 @ each)

share 3@ each)
Bank a/c dr. 6000


3@ each)
Bank a/c dr. 6000

Total 92000
Question no-1
Journal Entry(Session no-2)
Bank a/c Dr. (3000*40) 120000



share 30@ each)
Bank a/c dr. 2900*30 87000

Calls in errors a/c dr. (100*30) 3000
To share allotment a/c (3000*30)
share 30@ each & rest calls in errors)
60000
Share 1st call a/c dr. (3000*20)
share 20@ each)
Bank a/c dr. 2850*20 57000

calls in errors/c dr. (150*20) 3000
To share 1st call a/c (3000*20)
share 20@ each & rest calls in errors)

share 10@ each)
Bank a/c dr. 2800*10 28000

calls in error a/c dr. (200*10 ) 2000
To share 2nd call a/c (3000*10)
share 10@ each)
600000
Question no-2
Journal Entry
Bank a/c Dr. (40000*2) 80000



share 3@ each)
Bank a/c dr. (40000-200)*3 119400

Calls in error a/c dr. (200*3) 600
share 3@ each)

share 3@ each)
Bank a/c dr. (40000-300)*3 119100

calls in error a/c dr. (300*3) 900
share 3@ each)

share 2@ each)
Bank a/c dr. (40000-400)*2 79200

calls in error a/c dr. (400)*2 800
share 2@ each)
800000
Question no-3
Journal Entry
Bank a/c Dr. (3000*40) 120000



share 30@ each)
Bank a/c dr. (3000-200)*30 84000

share 30@ each)
share 20@ each)
Bank a/c dr. (3000-200)*20 56000

share 20@ each)

share 10@ each)
Bank a/c dr. (3000-200)*10 28000

share 10@ each)
600000
Question no-4
Journal Entry
Bank a/c Dr. (5000*10) 50000



share 20@ each)
Bank a/c dr. (5000-100)*20 98000

share 20@ each)

share 30@ each)
Bank a/c dr. (5000-150)*30 145500

share 30@ each)

share 10@ each)
Bank a/c dr. (5000-200)*40 192000

share 10@ each)
1000000
Question no-5
Journal Entry
Bank a/c Dr. (5000*25) 125000



share 45@ each)
Bank a/c dr. (5000-100)*45 220500

share 45@ each)

share 15@ each)
Bank a/c dr. (5000-150)*15 72750

share 15@ each)

15@ each)
Bank a/c dr. (5000-200)*15 72000

15@ each)
Total 990250
Share capital a/c dr. 200*100 20000

To sh. Allotmaent a/c 100*45
To sh. 1st call a/c 150*15
To sh. 2nd call a/c 200*15
To share forfeature a/c
(Being 100 share are forfeited)
Bank a/c dr. (200*80) 16000

share forfeiture a/c dr. 4000
Share forfeiture a/c dr. 6250

To capital reserve a/c
Question no-6
Journal Entry
Date Particular Amount(Dr.)
Bank a/c Dr. (7000*35) 245000



share 35@ each)
Bank a/c dr. (7000-50)*35 243250

share 35@ each)

share 20@ each)
Bank a/c dr. (7000-60)*20 138800

share 20@ each)
10@ each)
Bank a/c dr. (7000-70)*10 69300

10@ each)
Total 1396350
Share capital a/c dr. 6000

To sh. Allotmaent a/c
To sh. 1st call a/c
To sh. 2nd call a/c
To share forfeature a/c
(Being 100 share are forfeited)
Bank a/c dr. (60*70) 4200

share forfeiture a/c dr. 1800
Share forfeiture a/c dr. 650

To capital reserve a/c
Question no. 8
Particuler Amount
Bank a/c dr (10000*30) 300000
To sh. Application a/c
(being application amount received)
Sh. Application a/c dr 300000

To sh. Capital a/c)
being amount tef. To sh. capital)
Sh. Allotment a/c dr (10000*40) 400000

To sh. Capital a/c
(being amount due)
Bank a/c dr (10000-200)*40 392000

To sh. Allotment a/c
(being allotment amount received)
Sh. Ist call a/c dr (10000*20) 200000

To sh. Capital a/c
(being amount due)
Bank a/c dr (10000-500)*20 190000

To sh. Ist call a/c
(being ist call amount received)
Sh. 2nd call a/c dr (10000*10) 100000

To sh. Capital a/c
(being amount due)
Bank a/c dr (10000-550)*10 94500

To sh. 2nd call a/c
(being 2nd call amount received)
Sh. Capital a/c dr 50000

To sh. Ist call a/c
To sh. 2nd a/c
To sh. For feated a/c
(being 100 sh. Are forfeited)
Bank a/c dr (500*80) 40000

Sh. Forfeiture a/c dr 10000
To sh. Capital a/c
Sh. Forfiture a/c dr 17000

To capital reevers a/c
QUESTION 7
Particuler Amount
Bank a/c dr (3000*35) 105000

To sh. Application a/c
(being application amount received)
Sh. Application a/c dr 105000

To sh. Capital a/c)
being amount tef. To sh. capital)
Sh. Allotment a/c dr (3000*25) 75000

To sh. Capital a/c
(being amount due)
Bank a/c DR (3000-70)*25 73250

(being allotment amount received)
Sh. Ist call a/c dr (3000*15) 45000

To sh. Capital a/c
(being amount due)
Bank a/c dr (3000-90*15) 43650

To sh. Ist call a/c
(being ist call amount received)
Sh. 2nd call a/c dr 3000*25 75000

To sh. Capital a/c
(being amount due)
Bank a/c dr (3000-100*25) 72500

To sh. 2nd call a/c
(being 2nd call amount received)
Sh. Capital a/c dr 9000

To sh. Ist call a/c
To sh. 2nd a/c
To sh. For feated a/c
(being 90sh. Are forfeited)
Bank a/c dr (90*85) 7650

Sh. Forfeiture a/c dr 1350
To sh. Capital a/c
Sh. Forfiture a/c dr 2300

To capital reSERVE a/c
Ledger
Bank a/c
DateParticular Amount Date Particular
Amount(Cr.)
To share application a/c 80000 By balance
To share allotment a/c 160000
80000 To share 1st call a/c 240000
To share 2nd call a/c 320000
Total 800000 Total

80000
160000 Balance sheet

DateLiabilties Amount Date Assests
share capital
Authorised share Current asses
10000 share@100/- 1000000 Bank
160000
Issue share
8000share @100/- 800000
Call&paid up capital
240000
Application 80000
Allotment 160000
1st call 240000
2nd call 320000
240000
Total 800000 Total
320000
320000
1600000
Ledger
Amount(Dr.)
Bank a/c
DateParticular J.F. Amount Date Particular
120000
To share 1st call a/c 60000
120000 To share 2nd call a/c 30000
Total 300000 Total
90000
Balance sheet
Balance sheet
DateLiabilties J.F. Amount Date Assests
90000
Authorised share Current assests
5000 share@100/- 500000 Bank
Issue capital
60000 3000share @100/- 300000
Application 120000
60000 Allotment 90000
1st call 60000
2nd call 30000
Total 300000 Total

30000
30000
600000
Amount(Dr.) Ledger
Bank a/c
Bank a/c
200000 DateParticular J.F. Amount Date Particular

Total 800000 Total

280000
Balance sheet
280000 DateLiabilties J.F. Amount Date Assests

10000 share@100/- 1000000 Bank
120000 Issue capital

8000share @100/- 800000
120000 Application 200000

Allotment 280000
1st call 120000
2nd call 200000
200000 Total 800000 Total
200000
1600000
Ledger
Bank a/c
Amount(Dr.)
Total 800000 Total

160000
240000 Balance sheet


10000 share@100/- 1000000 Bank
240000
Issue capital
8000share @100/- 800000
320000
Application 160000
Allotment 240000
1st call 320000
2nd call 80000
320000
Total 800000 Total
80000
80000
1600000
Ledger
Amount(Dr.)
Bank a/c
27000
Total 90000 Total
30000
Balance sheet
30000
30000 share@30/- 900000 Bank
Issue capital
15000 3000share @30/- 90000
Application 27000
15000 Allotment 30000
1st call 15000
2nd call 18000
Total 90000 Total

18000
18000
180000
Amt Dr. Ledger
Bank a/c

Total 840000 Total

200000
40000
Balance sheet
240000 DateLiabilties Amount Date Assests
Share capital
10000 share@100/- 1000000 Bank
160000 Issue capital

8000share @100/- 800000
Reserve & surpuls

Share premium 8000sh.@5/- 40000
160000
Application 160000
Allotment 200000
280000 1st call 160000
2nd call 280000
Total 840000 Total
280000
1680000
Amount(Dr.) Ledger
Bank a/c

Total 880000 Total

240000
80000
Balance sheet

10000 share@100/- 1000000 Bank
120000 Issue Share

8000share @100/- 800000
Reserve &surplus
Share premium 8000sh.@10/ 80000
120000
Application 160000
Allotment 240000
280000 1st call 120000
2nd call 280000
Total 880000 Total
280000
1760000
Ledger
Amount(Dr.)
Bank a/c
280000
Total 665000 Total
210000
Balance sheet
210000
10000 share@100/- 1000000 Bank
Issue capital
140000 7000share @100/- 700000 Miss. Exp(assests)
Dis. On share
Application 280000
140000 Allotment 210000
1st call 140000
2nd call 70000
Total 700000 Total
70000
35000
1365000
Ledger
Amount(Dr.)
Bank a/c
50000
Total 475000 Total
100000
Balance sheet
100000
8000 share@100/- 800000 Bank
Issue Share
150000 5000share @100/- 500000 Misslenious Exp.
Dis. On share
Application 50000
150000 Allotment 100000
1st call 150000
2nd call 200000
Total 500000 Total
200000
175000
975000
Ledger
Amount(Dr.)
Bank a/c
175000
Total 475000 Total
125000
Balance sheet
125000
8000 share@100/- 800000 Bank
Issue capital
100000 5000share @100/- 500000 Miss. Exp(assests)
Dis. On share
Application 175000
100000 Allotment 125000
1st call 100000
2nd call 100000
Total 500000 Total
100000
75000
975000
Amount(Dr.) Ledger
Bank a/c

Total 46000 Total

10000
6000
Balance sheet

5000 share@20/- 100000 Bank
6000 Issue capital

2000share @20/- 40000
Reserve &surplus
Share premium 3000sh.@10/- 6000
6000
Application 18000
Allotment 10000
6000 1st call 6000
2nd call 6000
Total 46000 Total
6000
92000
Ledger
Amount(Dr.)
Bank a/c
120000
Total 292000 Total
90000
Balance sheet
DateLiabilties Amount Date Assests
Share capital
90000 Authorised share Current assests
5000 share@100/- 500000 Bank
Issue Share
60000 3000share @100/- 300000
Application 120000
Allotment 90000
1st call 60000
60000 2nd call 30000
Less calls in error - 8000
Total 292000 Total
30000
30000
600000
Ledger
Amount(Dr.)
Bank a/c
80000
Total 397700 Total
120000
Balance sheet

5000 0share@10/- 500000 Bank
Issue capital
40000share @10/- 400000
120000
Application 80000
Allotment 120000
1st call 120000
120000 2nd call 80000
Less calls in error 2300
Total 397700 Total
80000
80000
800000
Ledger
Amount(Dr.)
Bank a/c
120000
Total 288000 Total
90000
Balance sheet

5000 share@100/- 500000 Bank
Issue capital
3000share @100/- 300000
60000
Application 120000
Allotment 90000
1st call 60000
60000 2nd call 30000
Total 288000 Total
30000
30000
600000
Ledger
Amount(Dr.)
Bank a/c
50000
Total 485500 Total
100000
Balance sheet

8000 0share@100/- 800000 Bank
Issue capital
5000share @100/- 500000
150000
Application 50000
Allotment 100000
1st call 150000
150000 2nd call 200000
Total 485500 Total
200000
200000
1000000
Ledger
Amount(Dr.)
Bank a/c
125000
To share capital a/c 16000
Total 506250 Total

225000
Balance sheet
220500
8000 share@100/- 800000 Bank
Issue capital
75000 5000 share@100/- 500000
Reserve &surplus
capital reserves 6250
72750 Call&paid up capital
Application 125000
Allotment 225000
1st call 75000
75000 2nd call 75000
Total 506250 Total
72000
990250
4500
2250
3000
10250
20000
6250
Ledger
Amount(Dr.)
Bank a/c
Date Particular J.F. Amount Date Particular
245000
To share capital a/c 4200
Total 700550 Total

245000
Balance sheet
Date Liabilties J.F. Amount Date Assests
243250
10000 share@100/- 1000000 Bank
Issue capital
140000 7000 share@100/- 700000
Reserve &surplus
capital reserves 650
138800 Call&paid up capital
Application 245000
Allotment 245000
1st call 140000
70000 2nd call 70000
Less 2nd call (-10*10) 100
Total 700550 Total
69300
1396350
1750
1200
600
2450
6000
650
Amount Bank a/c

Date Particuler J.F Amount Date Particuler
300000 To application 300000
To Allotment 392000 by bal.
To ist call 190000
To 2nd call 94500
300000 To sh capital 40000
Total 1016500 Total

400000
392000
200000
190000
100000
94500
8000
10000
5000
27000
50000
17000
Amount
Bank a/c
105000 Date ParticJ.F AmountDate
To application 105000
To Allotment 73250
To ist call 43650
105000 To 2nd call 72500
To sh capital 7650
75000 Total 302050

73250
45000
43650
75000
72500
1750
1350
2250
3650
9000
2300
Amount
800000
800000
Amount
800000
800000
J.F. Amount
300000
300000
J.F. Amount
ent assests
300000
300000
J.F. Amount
800000
800000
J.F. Amount
ent assests
800000
800000
J.F. Amount
800000
800000
J.F. Amount
ent assests
800000
800000
ent assests
J.F. Amount
840000
840000
Amount
ent assests
840000
840000
J.F. Amount
880000
880000
J.F. Amount
ent assests
880000
880000
J.F. Amount
665000
665000
J.F. Amount
ent assests
665000
s. Exp(assests)
On share 35000
700000
J.F. Amount
475000
475000
J.F. Amount
ent assests
475000
slenious Exp.
On share 25000
500000
J.F. Amount
475000
475000
J.F. Amount
ent assests
475000
s. Exp(assests)
On share 25000
500000
J.F. Amount
46000
46000
J.F. Amount
ent assests
46000
46000
J.F. Amount
292000
292000
Amount
ent assests
292000
292000
J.F. Amount
397700
397700
J.F. Amount
ent assests
397700
397700
J.F. Amount
288000
288000
J.F. Amount
ent assests
288000
288000
J.F. Amount
485500
485500
J.F. Amount
ent assests
485500
485500
J.F. Amount
506250
506250
J.F. Amount
ent assests
506250
506250
J.F. Amount
700550
700550
J.F. Amount
700550
700550
Balance Sheet
J.F Amount Liabilities Amount
Auth Capital
1016500 20000 @ 100/- 2000000
Issue Capital
10000 sh. @ 100/- 100000
Resevers & suplus( sh. For) 17000
Call & Paid up capital

1016500 Application 300000
Allotment 400000
Ist call 200000
2nd call 100000
2nd call 50*10 -500 999500
1016500
Balance Sheet
ParticJ.F Amount Liabilities
Auth Capital
by bal. 302050 5000 @ 100/-
Issue Capital
3000sh. @ 100/-
Resevers & suplus( sh. For)
Call & Paid up capital
Total 302050 Application 105000
Allotment 75000
Ist call 45000
2nd call 75000
2nd call 10*25 250
eet
Assets Amount
Current assets
Bank 1016500
1016500
Balance Sheet
Amount Assets Amount
Current assets
500000
Bank 302050
300000
2300
300250
302050 302050
Trading a/c
For the year ending 31/03/…………
Particuler Amount Particuler Amount
To opening stock 45890
To purchase 238986 by sales 405680
Less purchase ret. -4634 234352 Less sales ret. -6700 398980
To wages 22540
To freight 4154 by closing stock 24200

Total 423180 Total 423180
by gross profit 116244
To opning exp. 5000 by interest on investment 524
To advertisment 11965
To rent tax & insurance 3560
To salary 12580
To office exp. 1732
To dep. 10% on machinery 16650
To dep. 10% on tools 1335
To dep. On furniture 345
To dep. On moter car 970
To r.b.d.d. 1285
To net profit 61346

To divident 5000 by Net profit 61346

by profit & loss 7800
To bal. trf. To balance sheet 64146

69146 Total 69146
Q.2
Trading & Profit and Loss a/c
To openig stock 7500 by sales 35000
to purchase 24500
to wages 5000 by closing stock 8200
To gross profit 6200

by gross profit 6200
To bad debts 158 by discount rec 43.75
To discount allow 700 by discount rec 500
To salary 750
To rent 495
Add o/s rent 45 540
To office exp. 1705
To RBDD 187.5
To manager comission 362
To net profit 2051.25

Total 6743.75 Total 6743.75
To divident 500 by net profit 2051.25

To unclaim divident 400 by profit & loss 1503
To bal. trf to b/sheet 2654.25

Total 3554.25 Total 3554.25
Balance Sheet
Liabilities Amount Assets Amount
Sh. Capital Fixed assets
Auth Capital Furniture 2900
10000 Sh. @ 1/- 10000 Less Dep. -290 2610
Issue Capital
10000 sh. @ 1/- 10000 Current assets & loan &
Call & Paidup Capital Adv
10000 Sh. @ 1/- 10000
Resevers & surplus Loan to director 325
Resevers 1550 Debtor 3750
Bal. tef. From App a/c 2654.25 Less RBDD . -187.5 3562.5
Cash 1620
Current liabilities & provision closing stock 8200
Creditor 1750
Less discount.rec. -43.75 1706.25
Provision
O/S Rent 45
Manager commission 362
Total 16317.5 Total 16317.5
Q.3
Profit and Loss a/c
To salary 35000 by Gross Profit 200000
To printing & stationery 1000 by divident rec. 1500
To postage & telegram 1500
To moter car exp. 4500
To auditor fees 750
To director fees 1200
To dep. On m. car 3000
To dep. On building 4875
To provision for taxation 79000
To net profit 65675
To pro. Divident 59400 By profit & loss 26000

by Net profit 65675
To Bal .trf. To B/Sheet 32275

Balance Sheet
Share capital Fixed assets
A-Auth. Capital Furniture (60000-10000)
100000 Sh. @ 10/- 1000000 Less Dep. -5000 45000
Moter car (21000-6000)
Issue capital Less Dep. -3000 12000
40000 sh @ 10/- 400000 Building (200000-5000)
Less dep. -4875 190125
Call & paid up capital Investment
Capital 400000 Investment on share 15000
Less Call in error -1200 398800 Current assets & loan
and advances
Resevers & surplus Closing stock 100000
Bal. from app. a/c 32275 Debotor 145000
Bank 90480
Cash 1870
Current liabilites & provision
Creditor 30000
Provision for taxation 79000
O/S pro. Divident 59400
Q.4
To opening stock 389710 by sales 1523960
To purchase 1069430 Less Sales.ret -4210 1519750
Less Pur. Ret. -9780 1059650
To menuf. Exp. 158760 by closing stock 357620
To fule & power 23640
To freight on purchase 13860
Add O/S Freight 1840 15700

Total 1877370 Total 1877370
by Gross Profit 229910
To auditor fees 14500 By int. on investment 4210
To rent tax & insurance 13230 by Bad debts recover 5000
Less rent & tax -390 12840
To insurance 4490
Less P.paid insur. -720 3770
To freight on sales 9940
To salary 32410
Add O/S salary 1210 33620
To genral exp. 7680
To int. on deb. 6250
O/S int. on deb. 6250 12500
To dep. 40930
To New Bad debts 2500
To r.b.d.d. 5245
to Net profit 95595

To profit & loss 13270
by Net profit 95595
To bal. tef. To b/sheet 82325

Balance Sheet
Sh. Capital Fixed assets
Auth Capital Fac. Building 456000
10000 Sh. @ 100/- 1000000 Tools & machi. 316400
Issue Capital Dep 10% -31640 284760
8000 sh. @ 100/- 800000 Furniture 7500
Dep. 6% -450 7050
M. car 38460
Call & paid up capital Dep. 8840 29620
8000 @ 100/- 800000 Investment
Less Call in error -50000 750000 Investment 98750
Resevers & surplus Current assets & loan

Genral resv. 100000 and advance
Bal. tef. From App. a/c 82325 Bill rec. 17850
Unsecured loan Debtor 107400
Debenture (5%) 250000 Less N.B.D -2500
Less R.b.d.d -5245 99655
Current liabilities & provision Loan to cont. 5000
Creditor 101870 Cash 3240
Bill Pay 29310 P.paid insurance 720
Bank O/D 37850 P.paid rent & tax 390
Provision Closing stock 357620
O/S freight on purchase 1840
O/S Salary 1210
O/S int. on deb. 6250
Total 1360655 Total 1360655
Q.5
To opening stock 7500 by sales 35000
To purchase 24500 by closing stock 8200
to wages 5000

by g.p 6200
To discount allow 700
To salary 750 by discount rec. 500
To rent 495
To genral exp. 1705
Less Prepaid 38 1667
To bad debts 483
To dep. On machinery 290
O/S rent 45
To Net Profit 2270
To divident 900 by profit & loss 1503

by N.P 2270
To bal. trf. To b/sheet 2873

Balance Sheet
Fixed assets
Capital Machinery 2900
10000 @ 1/ 10000 Less Dep. 290 2610
Current assets & loan
Resevers & surplus and advance
Resevers 1550 debtor 3750
Bal. from Appro. a/c 2873 Cash 1620
closing stock 8200
Current liabilities & provision Prepaid general exp. 38
Creditor 1750
O/S rent 45

Taxation Question
1- Mr. Suraj Gross Salary Rs. 1000000/- per year and he is deposit
3800 Monthly prem.35000 yearly L.I.C,55500 N.S.C,and give PRF fund 35000
Table.
200000 to nil
200001 to 300000 10%
300001 to 500000 15%
500001 to above 20%
suraj is also deduction 1200 rs. Per month for Income tax
calculate the taxable value
Mr. suraj gross salary 1000000

Rebat
As per U/S 80 C
1- Monthly prem. 3800*12 45600
2-Yearly prem. 35000*1 35000
3-NSC 55500*1 55500
Total investment 136100
1000000 - 136100 863900

Additional
Give for PRF fund 35000
Taxable income 828900
Table
828900-200000 nil 628900
628900-100000 10% 10000 528900
528900-200000 15% 30000 328900
328900 20% 65780
Tax value 105780
Monthly dedction 1200*11 13200
Tax pay. 92580
2- Mr. Sumit Gross Salary Rs. 25000/- per month and he is deposit
1500 Monthly prem., 10000 yearly L.I.C, 20000 N.S.C,
Table.
200000 to nil
200001 to 300000 10%
300001 to 500000 15% 5200
500001 to above 20%
Mr. sumit gross salary 300000

Rebat
As per U/S 80 C
1- Monthly prem. 1500*12 18000
2-Yearly prem. 10000*1 10000
3-NSC 20000*1 20000
300000 - 48000 252000
Table
252000-200000 nil 52000
52000 10% 5200
Tax pay. 5200
3- Mr. Kamal Gross Salary Rs. 35000/- per month and he is deposit
1800 Monthly prem., 15000 yearly L.I.C, 25000 N.S.C,
Table.
200000 to nil
200001 to 300000 10%
300001 to 500000 15%
500001 to above 20%
Kamal is also deduction 500 rs. Per month for Income tax
Mr. Kamal gross salary 420000

Rebat
As per U/S 80 C
1- Monthly prem. 1800*12 21600
2-Yearly prem. 15000*1 15000
3-NSC 25000*1 25000
420000 - 61600 358400
Table
358400-200000 nil 158400
158400-100000 10% 10000 58400
58400 15% 8760
Tax value 18760
18750 - 5500 13260
Tax pay. 13260
4- Mr. Ajay Gross Salary Rs. 550000/- per year and he is deposit
2800 Monthly prem.25000 yearly L.I.C,55000 N.S.C, and give PRF fund 50000
Table.
200000 to nil
200001 to 300000 10%
300001 to 500000 15%
500001 to above 20%
Ajay is also deduction 1000 rs. Per month for Income tax
Mr. Kamal gross salary 550000

Rebat
As per U/S 80 C
1- Monthly prem. 2800*12 33600
2-Yearly L.I.C. 25000*1 25000
3-NSC 55000*1 55000
550000 - 58600 436400

Additional
Give for PRF fund 50000
Table
386400-200000 nil 186400
186400-100000 10% 10000 86400
86400 15% 12960
Tax value 22960

Tax pay. 11960
e PRF fund 35000
deposit
ve PRF fund 50000

Tally Erp.9

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QUESTION NO.

2 purchase a/c dr.

3 Ram a/c dr.

4 Gopal a/c dr.

5 Ravi a/c dr.

6 Stationary a/c dr.

7 Postage exp. a/c dr.

8 Cash a/c dr.

9 Cash a/c dr.

10 salary a/c dr.

2 Purchase a/c dr.

3 Furniture purchase a/c dr.

4 Purchase a/c dr.

6 safe purchase a/c dr.

7 Raju a/c dr.

8 purchase a/c dr.

9 purchase a/c dr.

10 insurance premium a/c dr.

11 purchase a/c dr.

12 Ankit a/c dr.

14 Ram a/c dr.

15 salary a/c dr.

2 purchase a/c dr.

3 purchase a/c dr.

5 cash a/c dr.

6 hari a/c dr.

7 shop rent a/c dr.

8 purchase a/c dr.

9 personal exp. a/c dr

10 gautam brothers a/c dr.

11 Aman a/c dr.

12 Hari a/c dr.

13 cash a/c dr.

14 Hari a/c dr.

15 salary a/c dr.

shop rent a/c dr.

3 cash a/c dr.

4 personal exp. a/c dr.

5 other expense a/c dr.

6 other expense a/c dr.

7 Kamal a/c dr.

8 bank a/c dr.

9 cash a/c dr.

11 salary a/c dr.

12 wages a/c dr.

2 purchase a/c dr.

3 purchase a/c dr.

4 cash a/c dr.

5 cash a/c dr.

6 Praveen a/c dr.

7 cash a/c dr.

8 Neeraj a/c dr.

9 sales return a/c dr.

10 Praveen a/c dr.

12 personal use a/c dr.

13 personal use a/c dr.

14 postage a/c dr.

15 power a/c dr.

16 wages a/c dr.

17 charity a/c dr.

18 Loss by theft a/c dr.

20 sundry exp. a/c dr.