ASSINMENT NO :1

1. Jyoti Printers over took all the printing Expenses is of Rs. 1500/-

2. Under packing Expens & from Hariom packing lmt. Rs. 5000/-

3. Kashav & brother’s help in feuling of Rs. 300/-

4. Com. open in Bank of india, an account with Rs. 100,000./-

5. From Ram lal & son’s 4000/- is to be taken of previous year.

6. Under Madical expencs we purchase Rs. 750/- Medical from Mahima Medical.

7. One NANO car of RS.1,25,000/- from TATA Moter’s.

8. From M/s R.K. Invastment’s we purchase share’s of SAMSUNG. of Rs.7500.

9. From Soni Brother’s Gold @ 35,000/- is purchased.

10. From XYZ & son’s Rs. 5000/- is due of previous year.

11. Payment is done to Hariom packing lmt. of Rs.3500/-.

12. Payment to Kulvinder & Son’s is done of Rs.2700/-

13. Payment to TATA Moter’s is done by D.D. Rs 1,25,000/- which is 1500/- bank
commission paid by us.

14. From Arjun Ltd. 7000/- is to be taken of previous year.

15. Payment to Soni Brother’s has done by cheque of Rs. 35,000/-

16. From XYZ & son’s we recieved Rs. 5000/-

17. Payment to Jyoti Printer’s has been done by cheque.

18. Payment to Hariom packing lmt. we paid his whole amount by chaque.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 1

 ASSINMENT NO :-2
Payment & Reciept Voucher

1. Com. has opening cash Rs. 100000/-

2. Mr. Rajendra is the ownar of the company his opening capital Rs. 2,00,000/-

3. Com. has to recived from privious year. {1} VIKAS NAGAR - 75,000/-
{2} HARISH KUMAR - 75,000/-

4. Com. paid for fuill charges Rs. 500/- in cash.

5. Com. purchase chairs in cash Rs. 2,000/-.

6. Com. Recived from Harish Kumar Rs. 25,000/- in cash.

7. Com. purchase packing meterial of Rs.5000/-

8. Paid to Vivek worker 25,000/- as a loan.

9. Com paid to Vivek worker Rs. 2,000/- in cash salary.

10. Com. Recived from Vikas Nagar 35,000/- in cash.

11. Com. Purchase shairs of Tata of Rs. 16,000/- in cash.

12. Com. paid Building Rent Rs. 35,000/- in cash.

13. Com. sales in cash Shairs of Tata Rs. 26,000/- in cash.

14. Paid Mobile bill of Rs. 1250/- in cash.

15. Com. paid water bill Rs. 750/- & Electricity bill Rs. 4500/- in cash.

16. Com. Recived from Vivek Worker Rs. 25,000/- in cash.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 2

 ASSINMENT NO :-3
Contra & Journal Voucher

1. Com. has tow bank Account’s (A) HDFC Bank - 50,000/- (B) ICICI Bank - 70,000/-

2. Com. has Opening Cash - 1,00,000/-.

3. Com. Deposite in to HDFC Bank - 15,000/-

4. Com. Deposite in to ICICI Bank -10,000/-.

5. Com. Purchase a Nokia Mobile N-73 of Rs. 13,400/- from Abshik Mobile Word.

6. Com. Purchase from Kanak Agancy A Cooler Rs 6,500/-

7. Com. Purchae Airtel Recharg Voucher Rs 222/- from Goyal Sales.

8. Com. Received from Parth & Com. Rs- 84,500/- of Prives year due’s.

9. Com. Purchase Furniter of Rs.- 17,750/- From:- CASA Modern.

10. Com. Deposite Rs - 17,750 /- in ICICI Bank.

11. Com. Purchase shairs of Tata of Rs. 16,000/- in cash.

12. Com. Widroll Rs-23,750/- ICICI Bank.

13. Com Paid to Kanak Agancy Rs. 65,00/- Cash.

14. Com Paid to Goyal Sales Rs. 222/- Cash.

15. Com. paid water bill Rs. 750/- & Electricity bill Rs. 4500/- in ICICI Bank.

16. Com. paid to CASA Mordern Rs -17,750/- in HDFC Bank.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 3

 ASSINMENT NO :- 4
Contra & Journal Voucher

1. Com. has tow bank Account’s their Opening Balanceis

(A) SBBJ Bank - 1,50,000/-
(B) Bank of India - 70,000/-

2. Com. has Opening Cash Balance is Rs. - 2,00,000/-.

3. Mr. Ashutosh is the ownar of the company his the opening Capital balance is 2,75000/-

4. 1-4-2009 - Com. cash Deposite in to SBBJ Bank - Rs 10,000/-.

5. 4-4-2009 - Com. cash Deposite in to Bank of India - Rs 15,000/-.

6. 6-4-2009 - Com. cash Deposite in to SBBJ Bank - Rs 17,000/-.

7. 8-4-2009 - Com. cash Deposite in to Bank of India - Rs 18,000/-.

8. 10-4-2009 - Com. cash widrall from SBBJ Bank - Rs 20,000/-.

9. 12-4-2009 - Com. cash widrall from Bank of India - Rs 10,000/-.

10. 16-4-2009 - Company Purchase Computer Table from Decor India Rs 7,500/-

11. 18-4-2009 - Company Purchase Hero Honda Splender plus

from Chambal Moter’s Pvt.Ltd. Rs 48,000/-

12. 20-4-2009 - Com. Purchase Stationary from Gautam Book Dipo Rs 9,750/-

13. 22-4-2009 - Com. done mentinence work from Anurag Service Center of Rs 1250/-

14. 24-4-2009 - Com. paid to Decor India of Rs 7,500/- from Bank of India.

15. 26-4-2009 - Com. paid to Chambal Moter’s Pvt.Ltd. Rs 48,000 from SBBJ Bank.

16. 30-4-2009 - Com. paid to Gautam Book Dipo Rs 9,750/ from Bnnk of India.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 4

 ASSINMENT NO :- 5
Kushal & Company

1. Mr. Kushal is ownar of the com. his opening Capital is Rs. 1,00,000/-
2. Com. has Opening Cash Balance is Rs. - 1,00,000/-.
3. 1-4-2009 - Com Purchase from Narmada & Com. @ 1% Rs. 15,000/-
4. 1-4-2009 - Com. Purchase from Nisha & Com. @ 4% Rs.10,000/-
5. 4-4-2009 - Com. Purchase from Chatin & Com. @ 12.5% Rs.45,000/-
6. 6-4-2009 - Com. Purchase from :- Sushil Kumar & Son’s
@ 1% Rs. - 10,000/-
@ 4% Rs. - 40,000/-
@ 12.5% Rs. - 35,000/-
7. 8-4-2009 - Com. Purchase from Harish & Com. @ 1% Rs.10,000/-
8. 10-4-2009 - Com. Sales to Pragya & Com. @ 1% Rs.40,000/-
9. 12-4-2009 - Com. Sales to Kumar & Com. @ 4% Rs.70,000/-
10. 16-4-2009 - Com. Sales to Kavita & Dev ltd @ 12.5% Rs.15,000/-
11. 18-4-2009 - Com. Sales to Siya & Com. @ 1% Rs.12,000/-, @ 4% Rs.25,000/-
& @ 12.5% Rs- 8,000/-
12. 20-4-2009 - Com. Sales to Anita & Com. @ 1% Rs.17,000/-, @ 4% Rs.4,000/- &
@ 12.5% Rs- 25,000/-
13. 22-4-2009 - Com. Sales to Rashmi & Com. @ 1% Rs.21,000/-, @ 4% Rs.10,000/-
& @ 12.5% Rs- 25,000/-
14. 24-4-2009 - Com. Sales to Anjana & Com. @ 1% Rs.15,000/-, @ 4% Rs.15,000/-
& @ 12.5% Rs- 50,000/-
15. 26-4-2009 - Com. paid to Narmada & Com.-15,150/- by cash.
16. 28-4-2009 - Com. paid to Chatin & Com. 50,625/- & Sushil Kumar & Son’s
91,075/- in cash.
17. 28-4-2009 - Com. paid to Harish & Com.-10,100/- by cash.
18. 28-4-2009 - Com. Recived from Pragya & Com.-40,400/- & Kumar & Com-
72,800 by cash.
19. 29-4-2009 - Com. Recived from Kavita & Dev ltd .-16,875/- & Siya & Com.-
47,120 by cash.
20. 30-4-2009 - Com Recived from Anita & Com..-49,455,/-
21. 30-4-2009 - com. Paid to Telephone Bill Rs.- 700/, Water Bill Rs. - 150 &
Electricity BillRs. 1,000/- in cash.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 5

 ASSINMENT NO :- 6
Arjun & Brother’s

1. Com. has ICICI Bank his Opening Balance is Rs. - 1,00,000/-.

2. 1-4-2009 - Com. Purchase from Rajendra & Com. @ 1% Rs. 10,000/-
3. 2-4-2009 - Com. Purchase from Nisha & Com. @ 4% Rs.12,000/-
4. 4-4-2009 - Com. Purchase from Rani & Com. @ 12.5% Rs.50,000/-
5. 6-4-2009 - Com. Purchase from :- Anjali Kumari & Son’s
@ 1% Rs. - 6,000/-
@ 4% Rs. - 35,000/-
@ 12.5% Rs. - 25,000/-
6. 8-4-2009 - Com. Purchase from Pratap singh & Com. @ 1% Rs.30,000/-
7. 10-4-2009 - Com. Sales to Pragya & Com. @ 1% Rs.25,000/-
8. 12-4-2009 - Com. Sales to Goyal Brother’s @ 4% Rs.35,000/-
9. 16-4-2009 - Com. Sales to Kavita & Dev ltd @ 12.5% Rs.10,000/-
10. 18-4-2009 - Com. Sales to Sharda & Com. @ 1% Rs.10,000/-, @ 4% Rs.20,000/-
& @ 12.5% Rs- 5,000/-
11. 20-4-2009 - Com. Sales to Priyanka & Com. @ 1% Rs.16,000/-, @ 4% Rs.8,000/-
& @ 12.5% Rs- 30,000/-
12. 22-4-2009 - Com. Sales to Antima & Com. @ 1% Rs.20,000/-, @ 4% Rs.6,000/-
& @ 12.5% Rs- 35,000/-
13. 24-4-2009 - Com. Sales to Anjali & Com. @ 1% Rs.15,000/-, @ 4% Rs.15,000/-
& @ 12.5% Rs- 50,000/-
14. 26-4-2009 - Com. paid to Rajendra & Com.-10,100/- by ICICI Bank.
15. 28-4-2009 - Com. paid to Rani & Com. 56,250/- & Anjali Kumari & Son’s
70,585/- by ICICI Bank.
16. 28-4-2009 - Com. paid to Pratap singh & Com.-30,300/- by ICICI Bank.
17. 28-4-2009 - Com. Recived from Pragya & Com.-25,250/- & Goyal Brother’s
72,800 by ICICI Bank.
18. 29-4-2009 - Com. Recived from Priyanka & Com.-58,230/- & Antima & Com.
65,815/- by ICICI Bank.
19. 30-4-2009 - Com Recived from Anjali & Com. Rs. - 87000/- by ICICI Bank.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 6

 ASSINMENT NO :-7
Sales & Purchase

1. Com. has to pay Mr. Ram lal - Rs-1,00,000/-

2. Com. Purchase from Rahul & Com. Rs- 50,000/-
3. Com. Purchase from Rajesh & Com. Rs- 25,000/-
4. 4-4-2009 - Com. Purchase from Rani & Com. @ 12.5% Rs.50,000/-
5. 6-4-2009 - Com. Purchase from :- Anjali Kumari & Son’s
@ 1% Rs. - 6,000/-
@ 4% Rs. - 35,000/-
@ 12.5% Rs. - 25,000/-
6. 8-4-2009 - Com. Purchase from Pratap singh & Com. @ 1% Rs.30,000/-
7. 10-4-2009 - Com. Sales to Pragya & Com. @ 1% Rs.25,000/-
8. 12-4-2009 - Com. Sales to Goyal Brother’s @ 4% Rs.35,000/-
9. 16-4-2009 - Com. Sales to Kavita & Dev ltd @ 12.5% Rs.10,000/-
10. 18-4-2009 - Com. Sales to Sharda & Com. @ 1% Rs.10,000/-, @ 4% Rs.20,000/-
& @ 12.5% Rs- 5,000/-
11. 20-4-2009 - Com. Sales to Priyanka & Com. @ 1% Rs.16,000/-, @ 4% Rs.8,000/-
& @ 12.5% Rs- 30,000/-
12. 22-4-2009 - Com. Sales to Antima & Com. @ 1% Rs.20,000/-, @ 4% Rs.6,000/-
& @ 12.5% Rs- 35,000/-
13. 24-4-2009 - Com. Sales to Anjali & Com. @ 1% Rs.15,000/-, @ 4% Rs.15,000/-
& @ 12.5% Rs- 50,000/-
14. 26-4-2009 - Com. paid to Rajendra & Com.-10,100/- by ICICI Bank.
15. 28-4-2009 - Com. paid to Rani & Com. 56,250/- & Anjali Kumari & Son’s
70,585/- by ICICI Bank.
16. 28-4-2009 - Com. paid to Pratap singh & Com.-30,300/- by ICICI Bank.
17. 28-4-2009 - Com. Recived from Pragya & Com.-25,250/- & Goyal Brother’s
72,800 by ICICI Bank.
18. 29-4-2009 - Com. Recived from Priyanka & Com.-58,230/- & Antima & Com.
65,815/- by ICICI Bank.
19. 30-4-2009 - Com Recived from Anjali & Com. Rs. - 87000/- by ICICI Bank.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 7

 ASSINMENT NO :-8
Sales Return & Purchase Return

1. Com. has opening Cash balance Rs- 5,00,000/-

2. Mr. Navneet is onwar of the company, his opening Capital balance is Rs- 5,00,000/-
3. Com. Purchase from Komal & Com.
@ 1% - 10,000/-
@ 4% - 20,000/-
@ 12.5 % - 30,000/-
4. 4-4-2009 - Com. Purchase from Ramesh & Com.
@ 1% - 15,000/-
@4% - 25,000/-
@ 12.5% - 35,000/-
5. 6-4-2009 - Com. Sales from :- Sahil & Com.
@ 1% - 10,000/-
@ 4% - 255,000/-
@ 12.5% - 30,000/-
6. 8-4-2009 - Com. Purchase Return from Kamal & Com.
@ 1% - 3,000/-
@ 4% - 5,000/-
@ 12.5% - 3,000/-
7. 10-4-2009 - Com. Sales to Mukesh & Com.
@ 1% - 15,000/-
@ 4% - 25,000/-
@ 12.5% - 40,000/-
8. 12-4-2009 - Com. Purchase Return to Ramesh & Com.
@ 1% - 5,000/-
@ 4% - 3,000/-
@ 12.5% - 4,000/-
9. 16-4-2009 - Com. Sales Return to Sahil & Com.
@ 1% - 1,000/-
@ 4% - 2,000/-
@ 12.5% - 3,000/-
10. 18-4-2009 - Com. Sales Return to Mukesh & Com.
@ 1% - 1,000/-
@ 4% - 1,500/- &
@ 12.5 - 2,000/-
11. 20-4-2009 - Com. Paid to Komal & Com. Rs- 53,045 in cash. & Ramesh & com
Rs- 67,855 in cash.
12. 22-4-2009 - Com. Received from Sahil & Com. Rs.-63,385/- in cash.

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 ASSINMENT NO :-9
Deprication & Babdebts

1. Com. has Opening Cash Rs. 2,00,000/-

2. Com. Purchase Building of Rs. 5,00,000/- in cash.
3. Com. Purchase Plant & Machinery cash of Rs. 5,00,000/-
4. Com. Purchase One Nano Car on Tata Moter’s ltd. Rs. 1,25,000/-
5. Com.Cash paid to Tata Moter’s ltd. Rs. 1,25,000/-
6. Daprication on Building is of Rs. 5,000/-
7. Com. Purchase Passion Plus on cash Rs.48,000/-
8. Com. Purchase Furniture on cash Rs.18,000/-
9. Com. Purchase Furniture on cash Rs.18,000/-
10. Com. Purchase Laptop on cash Rs.45,000/-
11. Dapri cation on Laptop is of Rs. 450/-
12. Daprication on Furniture is of Rs. 18,00/-
13. Com. Purchase Air Condistion of Rs. 30,000/- in cash.
14. Daprication on Air Condistion is of Rs.300/-
15. Com. Purchase Motorola Mobile Rs. 9,850/- in Cash.
16. Deprication on Plant & Machinery is of Rs. 5,000/-
17. Com. Sales to Mukesh & Son’s Rs. 50,000/-
18. Com. Sales to Mahi & Com Rs. 5,00,000/-
19. Com. Sales to Mustafa & Brother’s Rs.1,50,000/-
20. Com. Sales to Arjun & Son’s Rs. 80,000/-
21. Com. Recevied from Mukesh & Son’s Rs. 43,000/-
22. Com. Recevied from Mahi & Com. Rs. 3,50,000/-
23. Com. Recevied from Mustafa & Brother’s Rs. 1,20,000/-
24. Com. Recevied from Arjun & Son’s Rs. 50,000/-
25. Baddebts from Mukesh & Son’s Rs. 7,000/-
26. Baddebts from Mahi & Com 1,50,000/-
27. Baddebts from Mustafa & Brother’s 30,000/-
28. Baddebts from Arjun & Son’s 30,000/-

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 ASSINMENT NO :-10
Interst Paid & Interst Riecived

1. Company Recived from ICICI Bank Rs.- 1,00,000/- as a Loan.

2. Company Recived from Vishal & Com. Rs.- 5,00,000/- as a Loan.

3. Com. paid to Mr. Vikash Rs. 1,500/- as a Interst.

4. Com. Recived from Vandana 1,600/- as a Interst.

5. Com. gave Mr. Devendra Sharma 1,00,000/- as a Loan.

6. Com. Paid to ICICI Bank Rs. 12,000/- in this 9,000/- main amount & 3,000/- as Interst.

7. Com. Paid to Vishal & Com. 1,00,000/- with Interst Rs. 15,000/-

8. Com. Paid to ICICI Bank Instllment.

9. Com. Recived to Devendra Sharma his Installment of Rs. 4044/- in this 8,00/- Rs. of
interst.\

10. Com. Paid to Shree Ram & Com. 5,000/- & Recived Rs. 5500/-

11. Com. Recived from Jayshree Rs. 500/- as an Interst.

12. Com. Recived from Harish Kumar Rs. 6000/- & Paid with Interst 200/-

13. Com. paid to Rupali Rs. 600/- of Interst.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 10

 ASSINMENT NO :-10
(MASTER ASSGNMENT)
Import Note:- Please do the entries only according to Dates given in beginning oevery
stastments

1. 1-4-08 Com. has two we Partern’s. Com. Recived from them cash Rs.
Mr. Dalpat Singh - 13,22,413/-
Yashshree Bhati - 1,50,225/-
2. 5-4-08 Com. paid to Godwan rent Rs. 12,000/- from HDFC Bank cheque no. 1236548
3. 7-4-08 Com. paid for Printing & Stationary Rs. 500/- cash.
4. 10-4-08 Com. Sales to Praveen Enterprieses:-
Sales @ 1 % - 55,000/-
Sales @ 4 % - 50,000/-
Sales @ 12.5 % - 72,000/-
5. 12-4-08 Com. Purchase Tata Shairs Rs. 30,000/- in Cash.
6. 13-4-08 Com. Recived from Rajendra & Com. 5,00,000/- as a Loan.
7. 15-4-08 Com. Purchase a Maruti Swift car Rs. 3,00,000/- in Cash.
8. 20-4-08 Com. Paid Electrcity bill Rs. 3,000/- in Cash.
9. 22-4-08 Com. Rec. from Moti lal & Com. 20,00,000/- Cash & a Loan from HDFC Bank
20,00,000/- and diposit in to Hdfc Bank A/c. Cq. No. 2458954.
10. 5-5-08 Com. Pur. @ 12.5 % Rs. 13,000/- & Pur. @ 4 % Rs.12,000/- in cash.
11. 7-5-08 Com. Pur. @ 1 % Rs. 20,000/-, @ 4% Rs. 30,000/-, @12.5 % Rs. 15,000/- from
Constraction Point.
12. 12-5-08 Com. Paid Rs. 17,000/- to Rajendra & Com. an Insallment in it Rs. 14,000/-
Main amount & 3,000/- Interst.
13. 16-5-08 Com. Sales in cash @ 4 % Rs. 30,000/-
Sales @ 12.5 % Rs. 17,000/-
Sales @ 1 % Rs. 12,000/-
14. 18-5-08 Com, Sales @ 12.5 % Rs. 45,000/- to Kavita & Com.
15. 20-5-08 Com. Pur. @ 12.5 % Rs. 40,000/- from Rajeev & Com.
16. 22-5-08 Com. Pur. Furniture from Casa Morden Rs. 14,000/-
17. 23-5-08 Com. Sales to Ramesh & Com. @ 1% Rs. 13,000/-
18. 25-5-08 Com. gave to Vivek worker Rs. 30,000/- cash as a loan.
19. 1-6-08 Com. Recived from Vivek worker 500/- as an Interst.
20. 2-6-08 Com. Pur. a Laptop by Cash Rs. 30,000/-
21. 3-6-08 Com. Pur. @ 1% 13,000/-, @ 4% 27,000/-, @12.5% 50,000/- from Jain & Com.
22. 6-6-08 Com. Sales to Sumit & Com. @1% 15,000/-, @ 4 % 35,000/- & @ 12.5 % Rs.
60,000/-
23. 12-6-08 Com. Recived from Kavita & Com. 47,625/- & Diposit in to HDFC Bank A/c.
Ch. no :- 54889874
24. 19-6-08 Com. Deprication on Laptop Rs. 3000/- & on Furnituer Rs. 4000/-
25. 20-6-08 Com. Baddebts from Kavita & Com. Rs. 3000/- & Ramesh & Com. 6000/-
26. 21-6-08 Com. Pur. Ret. to Constraction Point.
1% - 12,000/-
4% - 6,000/-
12.5% - 10,000/- & Paid Rs. 38,665 from HDCF bank , cq no. 3456897
27. 23-6-08 Com. Pur. @ 1 % 50,000/-, @ 4 % 31,000/-, @12.5% 22,000/- from Suraj &

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 11

 Company.
Con... (Page no:-12)
28. 25-6-08 Com. Sales Ret. to Praveen Enterprieses:-
@1% - 13,000/-
@4% - 12,000/-
@ 12.5% - 10,000 /-
29. 26-6-08 Com. Paid to Rajeev & Com. Rs. 20,000/- from HDFC Bank of by Cq.
no.1488144
30. 27-6-08 Com. Paid to Casa Morden Rs. 14,000/- by Bank Cq no. 1234697
31. 28-6-08 Com. Diposit Rs. 30,000/- in HDFC Bank.
32. 28-6-08 Com. Recived From- Ramesh & Com. 7130/- & Diposit in to Bank.
33. 28-6-08 Com. Recived From- Vivek Worker 30,500/- in it 500/- of interst & Diposit in
to Bank.
34. 29-6-08 Com. Jain & Com Rs. 97,460/- Paid to by bank Cq. no. 2364788.
35. 29-6-08 Com. Recived from Sumit & Com. Rs. 1,19,050/- & Diposite into bank.
36. 29-6-08 Com. Purchase Sony Handycam of Rs. 7,000/- from Hi Fly Digital world.
37. 29-6-08 Com. Paid to Hi Fly Digital world Rs. 7,000/- by bank Cq.no. 256977.
38. 30-6-08 Com. Sales in cash:-
@1% - 15,000/-
@4% - 20,000/-
@ 12.5 % - 25,000/-
39. 30-6-08 Com. Recived from Praveen Enterprieses Rs. 1,51,690/- & diposit in to bank

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 12

 Extra Ladgers Creating Ladgers
ARJUN & COMPANY

1. Com. Sales to P.S. Enterprises Rs .10,000/-

2. Com. Purchase IVP Shares from Kumar Expert’s Rs. 1,00,000/-

3. Com. Paid Electricity bill Rs.15,000/- in Cash.

4. Com. Pai Vivek Worker Rs.10,000/- as a Loan in cash.

5. Com. Purchase furniture from Casa Mordern Rs. 80,000/-

6. Com. Purchase Building Rs. from shree Radaha Financer Rs. 5,00,000/-

7. Com. Sales One hero Honda byke to Mohan Shrama Rs. 20,000/-

8. Com. has From Recive Mr Ram Lal & son’s to prives year 1,00,000/-

9. Com. has to Pay Mr. Mukesh & Son’s prives year. Rs. 15,000/-

10. Com. Purchase Computer From Krishna Computer’s Rs. 45,000/-

11. Com. Paid to Ps Enterprises rs 10,000/- in Cash.

12. Com Paid to kumar Expert’s Rs. 1,00,000/- in cash.

13. Com Recived from Vivek worker Rs. 10,000/- in cash.

14. Com. Paid to Casa Morden Rs. 80,000/- in Cash.

15. Com. Paid to Shree Radha Financer Rs. 5,00,000/- in Cash

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 13

 ASSINMENT NO :-11

(1). Mr. RAJENDRA KUMAR is ownar of the company his Capital opening balance is
Rs. - 25,24,125/-
(2). Company has taken Loan privious year, there opening Balance is
(a). ICICI Bank - 5,67,124/-
(b). HDFC Bank - 2,15,724/-
(3). Com. has to Pay of privious year -
(a). Kelash Chand & Com. - 5,00,000/-
(b). Sunjay Sinhg & Com. - 2,25,000/-
(c). Singh & Com. - 2,25,000/-
(4). Company has Opening Stock:-
ITEM NAME Qun. Rate Unit
1. Ashirwad Aata(5kg) 490 50/- Pkt.
2. Ashirwad Aata(10kg) 513 95/- Pkt.
3. Swastik Aata (5kg) 123 51/- Pkt.
4. Swastik Aata (10kg) 50 95/- Pkt.
5. Madhushree Tea(50gm) 500 7/- Pkt.
6. Madhushree Tea(100gm) 1000 13.50/- Pkt.
7. Madhushree Tea(250gm) 700 31/- Pkt.
8. Madhushree Tea(500gm) 425 60/- Pkt.
9. Madhushree Tea(1Kg) 200 95/- Pkt.
10.Tata Tea (100gm.) 1000 13/- Pkt
11. Tata Tea(500gm.) 1000 75/- Pkt.
12. Zotex(100ml.) 2000 110/- Nos.
13. Spicy Cool(100ml) 300 85/- Nos.
14. Zotex(200ml.) 500 195/- Nos.
15. Java(50ml.) 200 45/- Nos.
16. Java(100ml.) 300 60/- Nos.
17. Axe(100ml.) 500 125/- Nos.
18. Axe(200ml.) 200 210/- Nos.
19. Rexsona(100ml.) 1000 135/- Nos.
20. Rexsona(200ml.) 500 225/- Nos.
21. Lux Soap(75gm.) 2500 9.75/- Nos.
22. Lux Soap(100gm.) 1500 14.13/- Nos.
23. Lux Soap(125gm.) 1000 15.50/- Nos.
24. Breez(100gm.) 5000 6.00/- Nos.
25. Dove Soap(100gm.) 500 21/- Nos.
26. Dove Soap(200gm.) 500 40/- Nos.
27. Pears Soap(100gm.) 225 25/- Nos.
28. Ni,a Soap(100gm.) 200 6.50/- Nos.
29. Dabaur Awala(100ml.) 250 17/- Nos.
30. Dabaur Awala(200ml.) 250 31/- Nos.
31. Paracute Oil(100ml.) 500 15/- Nos.
32. Paracute Oil(200ml.) 600 25/- Nos.
33. Shanti Awala(100ml.) 500 15/- Nos.
34. Vatika Hair Oil(100ml.) 250 61/- Nos.
35. Sunsilk Shempoo(100ml.) 50 20/- Nos.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com 14

 36. Sunsilk Shempoo(200ml.) 50 51/- Nos.
37. Clinic Plus(100ml.) 100 30/- Nos. ....Cont 15

38. Clinic All Clear(100ml.) 100 35/- Nos.

39. Clinic All Clear(200ml.) 100 60/- Nos.
40. Chik Shempoo(100ml.) 25 25/- Nos.
41. Chik Shempoo(50ml.) 500 13/- Nos.
42. Ayur Shempoo(50ml.) 500 15/- Nos.
43. Ayur Shempoo(100ml.) 500 28/- Nos.
44. Vatika Shempoo(100ml.) 200 40/- Nos.
45. Vatika Shempoo(200ml.) 100 70/- Nos.
46. Parle-G(100gm.) 5000 3.88/- Pkt.
47. Parle-G(250gm.) 2000 12/- Pkt.
48. Krack Jack(100gm.) 1000 5.00/- Pkt.
49. Krack Jack(250gm.) 500 12/- Pkt.
50. Fair & Lovely(50gm.) 250 22/- Pkt.
51. Ayur Cold Creem(50gm.) 200 30/- Pkt.
(5). Com. has some fixd Assets, there Opening balance:-
(i) Maruti Swift - 2,13,232/-
(ii) Lang & Building - 13,52,232/-
(iii) Furniture - 5,00,000/-
(6). Com. has to be taken of Pervious year from:-
(i) Jone & Company - 83,671/-
(ii) Bathala Minrals - 3,50,000/-
(iii) Bhuvnesh & Son’s- 1,50,000/-
(iv) Abhi Raj & Son’s - 1,50,000/-
(7). Com. Purchase from Constraction Point:-
Vat @ 1%
(i)Laxmi Bhog(5kg.) - 500pkt. 50/-
(ii)Laxmi Bhog(10kg.) - 500pkt. 90/-
Vat @4%
(i) Vaghbakri Tea(250gm.) - 100Pkt. 30/-
(ii) Vaghbakri Tea(500gm.) - 50Pkt. 55/-
(8). Company has Opening Cash Balance is 50,000/-
(9). Com has two Bank Account, their Opening Balance:-
(i) ICICI Bank - 1,00,000/-
(ii) HDFC Bank - 1,00,000/-
(10). Com. Sales to Sharda Ltd.:- on Date -12-4-2009
Vat@1% 1. Aashirwad Aata(10kg.) 113 100/- Pkt.
2. Aashirwad Aata(5kg.) 90 55/- Pkt.
3. Swastika Aata(10kg.) 25 100/- Pkt.
4. Swastika Aata(5kg.) 100 60/- Pkt.
Vat@4% 5. Madhushree Tea(500gm.) 125 70/- Pkt.
6. Madhushree Tea(100gm.) 100 15/- Pkt.
Vat@ 12.5% 7. Zotex(100ml.) 500 140/- Nos.
(11). Com. Sales to Jeetmal & Sohan Brother’s as 21-4-2009:- Vat @12.5%
1.Shanti Amala(100ml.) 100 18/- Nos.
2. Sunsilk Sempoo(100ml.) 25 30/- Nos.

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 3. Vatika Sempoo(200ml.) 100 85/- Nos.
4. Sunsilk Sempoo(200ml.) 35 65/- Nos.
5. Rexsona(200ml.) 100 250/- Nos.
6. Rexsona(100ml.) 300 160/- Nos. ...Cont Page16

(12). Com. Sales in to Cash as on 30-4-2009:-

Vat@1%
1. Aashirwad Aata(10kg.) 100 100/- Pkt.
2. Aashirwad Aata(5kg.) 100 55/- Pkt.
3. Laxmi Bhog Aata(10kg.) 75 100/- Pkt.
4. Laxmi Bhog Aata(10kg.) 200 60/- Pkt.
Vat@4%
5. Vaghbakri Tea(250gm.) 50 40/- Pkt.
6. Vaghbakri Tea(500gm.) 35 70/- Pkt.
7. Tata Tea(100gm.) 100 15/- Pkt.
8. Tata Tea(500gm.) 500 90/- Pkt.
9. Lux Soap(100gm.) 500 14.75/- Nos.
(13). Com. Purchase from Sumit Corporation as on 3-5-2009:-
Vat@1%
1. Chana Dal(1kg.) 200 25/- Pkt.
2. Chana Dal(5kg.) 100 124/- Pkt.
3. Moung Dal(1kg.) 200 32/- Pkt.
4. Moung Dal(5kg.) 100 156/- Pkt.
5. Aashirwad Aata(50kg.) 50 450/- Pkt.
6. Laxmi Bhog Aata(50kg.) 50 470/- Pkt.
7. Swastik Aata(50kg.) 50 460/- Pkt.
Vat@4%
8. Tajmahal Tea(100gm.) 100 18/- Pkt.
9. Tajmahal Tea(250gm.) 100 45/- Pkt.
10. Tajmahal Tea(500gm.) 100 85/- Pkt.
11. Tajmahal Tea(1kg.) 100 155/- Pkt.
Vat@12.5%
12. fair & handsom(25gm.) 75 27/- Nos.
13. Ponds(100gm.) 100 40/- Nos.
14. Boroplus(100gm.) 200 30/- Nos.

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 Kumar Expert’s

1. Mr. Sourabh Jain is the owner of the Company,his opening capital balance is Rs.- 25,34,650/-
2. Com.has Opening Cash Balance is Rs.- 12,325/-
3. Com. has Three Bank A/c.:-
(i) ICICI bank - 2,50,000/-
(ii) HDFC bank - 1,15,000/-
(iii) Bank of india - 1,35,000/-
4. Com.has some Fixed Assets opening balance is.
(i) Computers - 15,222/-
(ii) Nano car - 1,50,000/-
(iii) Building - 10,00,000/-
(iv) Hero honda splender - 40,000/-
(v) Plant & Machinary - 6,17,103/-
5. Com. tacken Loan Rs. 3,00,000/- from prives year, It’s Installment Rs. 27,500/-n thes Rs.
25,000 is main amount & 2500/- interst. we issud chque from ICICI Bank to Vikash & Com. by cq. no
123458431 to 123458442
6. Com. Recive from Jain Elactronic Rs.1,50,000 & Jain Group of Com.1,50,000 old dues on 1-4-2008.
7. Com. Purchase from Suresh & com. @1% Mouse 500 @45/- per. nos., @4% Key bord
200@ 115/- per nos.& @12.5% Spekers 5000 @ 600/- per nos. on Date 1-4-2008.
8. Com. Purchase from Shiv Dutt ltd & com. on Vat@1% Spl. Mouse 200 @60/- per. nos., @4% Moniter
100@ 3000/- per nos.& @12.5% Spekers 5000 @ 600/- per nos. on
Date 2-4-2008.
9. Com. Sales to Softcom Computer Institute. 4-4-2008
1% - Mouse 300nos 70/-
4% - Keybord 150nos 200/-
12.5% - Speaker 500nos 1000/-
10. Com. Sales to Shashant & Com.. 6-4-2008
1% - Spl. Mouse 200nos 70/-
4% - Keybord 25nos 200/-
12.5% - Speaker 500nos 1000/-
11.Com. Sales to Krishna Infoteck.. 8-4-2008
1% - Mouse 200nos 100/-
4% - Keybord 25nos 200/-
12.5% - Speaker 500nos 1000/-
12. Com. Revived from Date 9-4-2008

(1) Softcom Computer Institute - Rs 6,14,910/-

(2) Shashant & Com. - Rs 5,81,840/-
(3) Krishna Infoteck - Rs 5,87,900/-
13. Com. Purchase from Abheshek Mobile World Vat on @4% Date is 10-4-2008
ITEM UNIT Rs.
Nokia 1100 50 1800/-
Nokia 1110 50 1750/-
Nokia 2310 50 2500/-
Nokia 3200 50 2650/-
Nokia 1600 50 2150/-
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 Sony S-500 50 1875/-
Continue......18
Sony S-800 50 2300/-
Sony S-810 50 2650/-
Sony S-900 50 2000/-
LG. C-2500 50 2200/-
LG. C-2600 50 2750/-
LG. C-3200 50 2050/-
LG. C-170 50 1700/-
14. Com. Recived from CBI Bank Personal Loan & Deposited in to ICICI bank A/c of Rs.
20,00,000/- on 11-4-2008
15. Com. Paid to Shiv Dutt ltd & com. Rs. 3,00,000/- from ICICi bank on 15-4-2008
16. Com. Paid to Suresh & com. Rs. 20,00,000/-from ICICI bank on 17-4-2008
17. Com. Sales to Hi Fly Mobiles Date is 20-4-2008
ITEM UNIT Rs.
Nokia 1100 30 2000/-
Nokia 1110 30 1950/-
Nokia 2310 30 2700/-
Nokia 3200 30 2950/-
Nokia 1600 30 2300/-
Sony S-500 30 2175/-
Sony S-800 30 2500/-
Sony S-810 30 2850/-
Sony S-900 30 2300/-
LG. C-2500 30 2500/-
LG. C-2600 30 3000/-
LG. C-3200 30 2400/-
LG. C-170 30 2000/-
18. Com .Recived from Hi Fly Mobiles Rs. 9,86,700//- & Diposit in to ICICI Bank on 20- 4-2008.
19. Com. Paid to Abheshek Mobile World Rs. 5,00,000/- on 24-4-2008.
20. Com. Sales to Jain Mobile World date on 25-4-2008.
ITEM UNIT Rs.
Sony S-500 10 2175/-
Sony S-800 15 2500/-
Sony S-810 20 2850/-
Sony S-900 18 2300/-
LG. C-2500 16 2500/-
LG. C-2600 17 3000/-
LG. C-3200 20 2400/-
LG. C-170 14 2000/-
21. Com. Purchase from Suresh & com. on Date 28-4-2008.
ITEM VAT @ UNIT PRICE
Mouse 1% 700nos 45/-
Keybord 4% 500nos 115/-
LG Keybord 4% 400nos 140/-
Samesang Keybord 4% 700nos 135/-
LG Moniter 4% 500nos 3500/-
Samesang Moniter 4% 400nos 4000/-

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 LG Spekers 12.5% 1000nos 700/-
Continue......19

22. Com. Sales to Allied Computer’s Date is 30-4-2008 Vat on @%:-

Mouse 1% 500nos 70/-
Keybord 4% 450nos 200/-
LG Keybord 4% 400nos 250/-
Samsung Keybord 4% 200nos 210/-
23. Com. Recived from Allied Computer’s date on 1-5-2008 Rs. 2,76,630/- by Cash.
24. Com. Sales to Harish ltd. in cash on 4% date 3-5-2008.
ITEM UNIT Rs.
Keybord 50nos 200/-
Moniter 100nos 4000/-
Nokia 1100 20nos 2000/-
Nokia 2310 20nos 2700/-
Nokia 3200 500nos 2950/-
25. Com.Sales to Mtack & Com. on Date 5-5-2008.
Samsung K.B. 4% 50nos 210
Samsung Moniter 4% 100nos 4,000/-
LG Speker 12.5% 500nos 700/- & Payment Recived by
Mtack & Com. & Diposite in to ICICi Bank.
26. Com. Cash Diposite Rs. 2,00,000/- in to ICICI Bank. 8-5-2008
27. Com. Purchase from LG World on date is 10-5-2008.
ITEM VAT @ UNIT(nos) PRICE(Rs.)
Televesion 14” 12.5% 5 5000/-
------”------ 20” 12.5% 10 6000/-
L.G. Tel. 14” 12.5% 20 7000/-
L.G. Tel. 21” 12.5% 5 8000/-
L.G. Refregrater 165ml 12.5% 10 6000/-
L.G. Refregrater 165ml 12.5% 10 7000/-
28. Com. Recived from Kavita Singh Group of Com. Rs. 20,00,000/-as a Loan Diposite in to ICICI Bank.
29. Com. Sales to Jain Infotack. Date on 15-5-2008
ITEM VAT @ UNIT(nos) PRICE(Rs.)
Televesion 14” 12.5% 3 6000/-
------”------ 20” 12.5% 7 7000/-
L.G. Tel. 14” 12.5% 2 7,500/-
L.G. Tel. 21” 12.5% 1 10,000/-
L.G. Refregrater 165ml 12.5% 5 7,000/-
L.G. Refregrater 165ml 12.5% 5 8,000/-
30. Com. has Deprication on All Fixed Assets on 10% each. 16-5-2008.
31. Com Sales in Cash LG Monitor 500nos @ 4% Rs. 5000/- per nos. 17-5-2008

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32. Com. Sales to Saleem & Com. L.G. Speker 500 nos @1000/- per nos on Vat 12.5% the
whole recived in cash.20-5-2008.
33. Com. Paid to Suresh & com. Rs. 30,00,000/- in cash.18-5-2008
Continue.....20

34. Com. Paid to Abshik Mobile World Rs. 9,75,500/- from ICICI Bank cq no. 3214568 on
Date 22-5-2008.
35. Com. Paid to Suresh & Com.Rs. 10,00,000/- from ICICI Bank cq no. 3214569 on
Date 24-5-2008.
37. Com. Sales in Cash Sperkers 1000nos, Rs. 1000/-per nos. @ 12.5% Vat. 26-5-2008.
38. Com. Sales in Cash 20nos Nokia 1110, Rs. 1950/-per nos. @ 4% Vat. 27-5-2008.
39. Com. Sales in Cash 20nos Nokia 1600, Rs. 2300/-per nos. @ 4% Vat. 28-5-2008.
40. Com. Sales in Cash 10nos Sony S-500, Rs. 2175/-per nos. @ 4% Vat. 29-5-2008.
41. Com. Sales in Cash Sperkers 2500nos, Rs. 1000/-per nos. @ 12.5% Vat. 26-5-2008.
42. Com. Paid to Salary month on May 30-5-2008.
1.Vikash Sharma - 2000/-
2.Vivek Kumar - 2000/-
3.Deepak Sharma - 2000/-
4.Sabir Bhai - 2000/-
43. Com. Paid to CBI Bank Rs. 20,00,000/- with interst 20,000/- by cash on 30-5-2008.

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 Chamble Moters Pvt. Ltd.Company
1. Company is Opening Date is 1-4-2008
2. Chambal Moter’s Pvt. Ltd. Company its ownar is Kamal Kansliwal, his Opening Capital Balance
Rs.-45,25,134/-
3. Com. has taken some Loan’s, their opening Bal. is
(i) Bank of India - 2,31,215/-
(ii) Bank of Rajasthan- 4,15,612/-
4. Com. has two bank Accounts their opening Balance
Panjab National Bank- 5,50,546/-
Bank of Baroda - 8,46,245/-
5. Com. has Opening CashRs. 1,53,755/-
6. Com. has Four Branch
1. Kota Branch
2. Bundi Branch
3. Baran Branch
4. Jhalawar Branch
7. Com. has Two Sales man & Branch Manager in every Branch.
Kota Branch - Sales Man ( Rituraj & Naveen), Branch Manger (Naveen)
Bundi Branch - Sales Man (Vivek & Sourabh), Branch Manager (Yashshree)
Baran Branch - Sales Man (Deepak & Vinod), Branch Manager (Dalpat kumar)
Jhalawar Bra. - Sales Man (Kushal & Mayank), B.M. (Gaurav Tank)
8. Com. Purchase from Hero Honda & Com. Vat on 12.5% , 4-4-2008 dated.
S.No. Name of Ieem Qun. Rs. Kota Bundi Baran Jhalawar
1. Herohonda CD-100 50 35,000/- 10 20 5 15
2. Splender 20 45,000/- 5 1 3 11
3. Passion 10 50,000/- 2 2 - 6
4. Passion Plus 15 55,000/- 15 - - -
5 Splender + 27 50,000/- 10 10 7 -
6. Super splender 50 45,000/- 30 7 5 8
7. Hero Puch 18 30,000/- - - 10 8
8. H. Honda CD Delux 20 35,000/- 5 5 5 5
9. H. Honda CD Dawn 22 35,000/- 7 5 5 5

9. Com. Sales Hero Honda CD-100 on Date 6-4-2008 Vat@12.5%

6 Nos - Rs 45,000/-
Kota - 2 Rituraj - 1 Naveen - 1
Bundi - 1 Vivek - 1
Baran - 1 Deepak - 1
Jhalawar - 2 Kushal - 2
10. Com. Sales to Cash on Vat @ 12.5% on Date
Date Name of Item Sales Rs Kota Bundi Baran Jhalawar
R. N. V. N. D. V. K. M.
8-4-07 Herohonda CD-100 6 45,000 1 1 1 - - - 2 1
8-4-07 Splender 5 50,000 2 2 - - - - 1 -
8-4-07 Hero Puch 5 35,000 - - - - 5 - - -

Continue....22
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11. Com. Paid for Office Exp. Rs. 500/- 11-4-2008
Kota Bundi Baran Jhalawar
125/- 125/- 125/- 125/-
12. Com. Sales to Cash on Vat @12.5% in date:-
Date Name of Item Qut Rs. Kota Bundi Baran Jhalaewar
R N V N D V K M
11-4-8 H. Honda CD Delux 4 39,000 1 - - 1 - 1 - 1
11-4-8 H. Honda CD Dawn 6 40,000 3 1 1 1 - - - -
12-4-8 Passion 10 60,000 1 1 1 1 4 2
12-4-8 Herohonda CD-100 10 45,000 5 3 1 1
12-4-8 Passion Plus 15 70,000 5 10
13-4-8 H. Honda CD Delux 10 39,000 2 2 1 1 2 2
13-4-8 H. Honda CD Dawn 16 40,000 2 1 1 2 2 3 3 2
14-7-8 H. Honda CD Delux 6 39,000 1 1 1 3
15-7-8 Hero Puch 13 35,000 8 5
15-7-8 Herohonda CD-100 20 45,000 10 10
17-7-8 Splender + 27 60,000 7 3 5 5 4 3
18-7-8 Super splender 50 50,000 15 15 4 3 3 2 4 4

13. Com. Paid Electricity Bill Rs. 3,000/- in Cash Every Branch 28-7-2008
14. Com. Paid to all Branch Manager 2,000/- in cash as a bonas cash
15. Com. Paid to Hero Honda & Company Rs. 2,31,215/- From ICICI bank Cq No.
95648556 & Rs. 4,15,612/- from Bank of Rajasthan Cq. No. 95648557 date 29-7- 2008
16. Com. Paid to Hero Honda & Company Rs. 1,01,36,298/- in cash on date 30-7-2008

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