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Commerce N Accts II (BLM) 21-22 (TM)
Commerce N Accts II (BLM) 21-22 (TM)
(BASIC LEARNING MATERIAL)
2021-2022
Coordinating Committee
Y. Ravinder B. Saidulu
JL in Commerce, Govt. Jr. College, JL in Commerce, Govt. Jr. College,
Hayath Nagar, R.R. Dist. Yacharam, R. R. Dist.
V. Sreekanth
JL in Commerce, Govt. Jr. College,
Shadnagar, R.R. Dist.
(Basic Learning Material)
ERTW
www.tsbie.cgg.gov.in
CONTENTS
1
(derivatives)
2 Basic Learning Material
Commerce-II 3
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Commerce-II 7
2
5. NEFT
(National Electronic Fund Transfer
- NEFT)
8 Basic Learning Material
Commerce-II 9
10 Basic Learning Material
IRDA IRDA
(IRDA)
IRDA
Commerce-II 11
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12 Basic Learning Material
3
Commerce-II 13
(Danhof)
14 Basic Learning Material
16 Basic Learning Material
SME
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Commerce-II 17
4
18 Basic Learning Material
Commerce-II 19
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20 Basic Learning Material
5
Commerce-II 21
POSDCORB
POSDCORB
22 Basic Learning Material
II
24 Basic Learning Material
Depreciation Problems
I.
1. 80,000 01.4.2018
10%
Dr Cr
1.4.2018 To 80,000 31.3.19 By 8,000
31.3.19 By 72,000
80,000 80,000
1.4.2019 To 72,000 31.3.20 By 8,000
31.3.20 By 64,000
72,000 72,000
1.4.2020 To 64,000 31.3.21 By 8,000
31.3.21 By 56,000
64,000 64,000
1.4.2021 To 56,000
Accountancy-II 25
Practice Problems
2. 40,000
( : 24,000)
3. 1,00,000
( : 70,000)
II.
1. 10,000
Dr Cr
1.4.2017 To 10,000 31.3.2018 By 1,000
31.3.2018 By 9,000
10,000 10,000
1.4.2018 To 9,000 31.3.2019 By 900
31.3.2019 By 8,100
9,000 9,000
1.4.2019 To 8,100 31.3.2020 By 810
31.3.2020 By 7,290
8,100 8,100
1.4.2020 To 7,290
Practice Problems
2. 20,000
( : 14,580)
3. 40,000
( : 28,160)
26 Basic Learning Material
2
Accountancy-II 27
28 Basic Learning Material
1. 1,00,000
6,000
1,44,000 3,000 5,000
Dr Cr
To 1,00,000 By 1,44,000
To 6,000
To 3,000
To 5,000
To 30,000
1,44,000 1,44,000
Dr Cr
To 1,44,000 By 3,000
By 5,000
By 1,36,000
1,44,000, 1,44,000
Dr Cr
To 1,00,000 By 1,00,000
1,00,000 1,00,000
Accountancy-II 29
Practice Problems
2. 20,000
1,000 2,000
3,000. 40,000
( : : 12,000, : 35,000)
3. 60,000
2,000 3,000
5,000. 1,00,000
( : : 25,000, : 90,000)
4. 40,000
2,000
a) 1/2 30,000
b) 1,000
c) sales
Dr Cr
Dr Cr
1-4-20 By 1,500
31-4-20 By 27,500
30,000 30,000
Calculation consignment stock
1/2 of the goods unsold : 40000 × ½ = 20,000
Add: Expenses incurred by Latha : 2000 × ½ = 1,000
21,000
Dr Cr
a) ½ 60,000
b) 2,000
c)
3
32 Basic Learning Material
Accountancy-II 33
1.
(01-04-2019) 6,000
(1-04-2019) 4,000
20,000
5,000
8,650
4,500
9,200
5,300
1,200
7,500
2,800
1,750
2,000
2,800
7,500
8,500
Dr Cr
To (1-4-2019) By 8,650
6,000 By 4,500
4,000 10,000 By 9,200
To 5,000 By 5,300
To 1,200 By 2,800
To 20,000 By 1,750
To 7,500 By 2,000
To 7,500 By 2,800
By 8,500
By 5,700
51,200 51,200
To (1-4-2020) 5,700
34 Basic Learning Material
Practice Problems
1.
1,500
4,500
8,000
4,000
2,000
3,000
3,000
1,800
1,200
1,200
4,000
1,800
2.
1,400
3,400
25,000
7,000
6,000
3,000
1,000
5,000
2,600
1,500
500
400
500
1,000
1,500
400
Accountancy-II 35
1.
Dr Cr
To 5,000 By 11,000
To 35,000 By 5,300
To 1,200 By 5,800
To 1,500 By 2,200
To By 3,000
2018-19 1,400 By 900
2019-20 7,500 By 8,000
2020-21 1,000 By 10,000
To 1,650 By 8,850
( 2000)
To 800
55,050 55,050
1. 2019-20 : 2,500
2. : 1,300
3. : 300
4.
Dr Cr
To 5300 By 7500
(–) 1300 4,000 (+) 2500 10,000
To 5,800 By 1,200
To 2200 By 1,500
(+) 300 2,500 By 800
To 3,000 By 3,050
To 900 (
To
(2000-1650) 350
16,550 16,550
36 Basic Learning Material
Practice Problems
1.
Dr Cr
To 15,000 By 30,000
To 50,000 By 40,000
To 10,000 By 10,000
To 5,000 By 11,500
To 3,000 By 6,000
To 17,000 By 2,000
To 5,000 By 2,000
To 500 By 4,000
1,05,500 1,05,500
1.
2. 5,000
3.
2.
Dr Cr
To 9,200 By 8,000
To 27,000 By 4,000
To 10,000 By 1,800
To 6,000 By 14,000
To 1,000 By 4,000
To 16,000 By 9,000
To 800 By 6,000
By 23,200
70,000 70,000
1. 2,200
2. 1,000
3. 300
4. 4,000, 7,500.
Accountancy-II 37
X, Y 3:2
Z X, Y, Z
1 4
Z 1
5 5
3 2
X, Y 3:2 . :
5 5
= ×
4 3 12
X =
5 5 25
4 2 8
Y =
5 5 25
38 Basic Learning Material
1 5 5
Z =
5 5 25
12 8 5
X, Y, Z : : 12:8:5.
25 25 25
3:2
20,000 5,000
5,000 20,000
10,000 10,000
: 10,000
20,000 25,000
15,000
70,000 70,000
a) 20,000/- 10,000/-
b)
c)
d)
Dr Cr
. .
To 1,000 By Building a/c 5,000
To
1,000
To 1,800
3
3000
5
To 1,200
2
3000
5
5,000 5,000
Accountancy-II 39
Dr Cr
Dr Cr
To 6,000 By 10,000
To 4,000
10,000 10,000
Dr Cr
To 5,000 By 35,000
To 20,000
To 10,000
35,000 35,000
To 35,000
Smira as on 1st April 2021
20,000 35,000
5,000 20,000
: 1,000 19,000
: 10,000
33,800 10,000
24,200 : 10% 1,000 9,000
20,000 25,000
: 20% 5,000 30,000
1,03,000 1,03,000
40 Basic Learning Material
Practice Problems
2. 2:3
30,000 10,000
10,000 30,000
20,000 15,000
: 20,000
30,000 25,000
20,000
1,10,000 1,10,000
a) 30,000/- 20,000/-
b)
c)
d)
3. 3:2
15,000 15,000
20,000 30,000
20,000 25,000
: 35,000
50,000 40,000
40,000
1,45,000 1,45,000
a) 40,000/- 20,000/-
b)
c)
d)
Accountancy-II 41
1. 2:1:1
25,000 10,000
5,000 30,000
10,000 20,000
: 25,000
40,000 35,000
20,000
20,000
1,20,000 1,20,000
a) 23,000 40,000
b)
c) 1000
d) 20,000
e) 20,000, 10,000
Dr Cr
To 2,000 By 5,000
To 2,000 By 1,000
To 1000
To 500
To 500 2,000
6,000 6,000
42 Basic Learning Material
Dr Cr
To 10,000 By 20,000
To 5,000
To 5,000
20,000 20,000
To 20,000
Dr Cr
To 10,000 By 28,000
To 20,000 By 12,000
To 10,000
40,000 40,000
To 12,000
Dr Cr
25,000 12,000
4,000 30,000
(5000 – 1000) 20,000
: (–) 2,000 18,000
76,000 25,000
38,000 (–) 2,000 23,000
35,000
(+) 5,000 40,000
20,000
1,43,000 1,43,000
Practice Problems
1. 3:2:2
20,000
30,000 15,000
20,000 30,000
20,000 12,000
25,000 50,000
15,000 25,000
28,000
14,000
1,52,000 1,52,000
a) 56,000
b)
44 Basic Learning Material
c)
d)
e)
2.
25,000 10,000
17,000 30,000
18,000 35,000
50,000
40,000 25,000
30,000
20,000
1,50,000 1,50,000
a)
b)
c)
d)
Accountancy-II 45
(MIS)
46 Basic Learning Material
Accountancy-II 47