| jz o/b | FelTRIAL BALANCE " Trial bal {Prepare Trial Balance an on 31.12.2000 froes the following balances of Mr Balan. Bs. Rs. Capital 3,40,000 Purchases 94,000 Creditors 13,000 Sales Returns 3,400 ‘Drawings 4,000 Purchases Return 2,400 Salaries 38,200 “Carriage inwards 1,400 Bill Receivable 5,800 Printing & Stationery 5,000 ‘Bills Payable 7,000 Stock 29,900 ‘Debtors 16,000 Machmery 50,000 Sales 1.44,000 Wages 5.08E Insurance 2.200 Rent 1,600 Land >.50,000 Interest received 1,700 ‘Commission received 800 AFlectricity charges 2,400 [Answer : Rs. 5,08,900] 2 The following balances are extracted from the beoks of Mi. Senthil — Prepare Triai 2 30.6. 2004 a, Rs. Rs. Copttal 4,70,200 Machinery 1,58,300 wad (04) 6,000 Sundry Debtors 48,000 t 060 Repais 5,400 a 5 33,000 Insurance premium 3,300 Sundry creditors 26,000 Sales 2,90,000 Conimission paid 750 6,450 Recast S& Taoces 6,30 11,000 Purchases 1,635,000 1,100 Swlsvies 70,680 1Mohammed 51,000 Diacomt alowed S50 find 5,900 Drawings 5,000 receivable 8,600 inud debts 1,350 Bills payable 6,000 [Answer : Rs. 8,50,200]Jourwar EATRy 7 Jouroalie the following banacies of Min 8 P ° he following transactions in the Journal of 2004, Jan 1 MrsRama commenced business es gods from Mabalakshm Rs. 60,000 P. 813. From the following balance as at 31 December 1994 of a trader son 31-12-2000, prepare final Trading and Profit & Loss a/c for the year 1994 and a Balance date I balance of Mr-Rajan & From the follow. io ~pasicaiar iS = fash in hand ADJUSTMENTS:- The closing stock amounted to RS 9000 (One month salary is outstanding ‘One month rent has been paid in15. From the trial balance given below, ng and Profit and Loss a/c and tending on 31-3-99 year 3070 Adjustments: 5 Closing stock on 31-3-99 RS Prepaid insurance fi n on Land and Bulldings at 5% and MiBlock lies = Cok, Ps Stock group and items : les To TV & S 10-4-2004 Cash purchase 15-4-2007 ¢ cc 12| Ram & co Rs. 50,000 oy date: 10.01.96 R Bill no 127 'S. 5,000 days 15 gill no 129 date: 12.06.96 Rs.25,000 ave 45 ill no 131 date: 19.10.96 Rs.20,000 days 60 tock in hand ur: i BP artmental a i te a Grocery item: rf : t Rice 100 bags @ Rs. 500 per bag Ky) Sugar 1000kgs @ Rs.10 per kg { Wheat 100 bags @ Rs.100 per bag Ponds soap 3000 nose @ Rs.12 each VV. oil 500 liters @ 20 per liter Stationary item: Reynolds pen 500 nos @ RS.10 each Tay file 100nose @ Rs.5each Nataraj pencils 100 dozens (12 nose per dozen) Rs. 12 per dozen Adsize papers 500 bundles (1 bundle 500 sheets) at Rs.100 per bundle Ruled Note Books 500 nos Retisiench Electrical iterr Water heater 100 no: Table lamp 200 s Iron box 75 boxes Emergency light 1 Stablizer 200 nose @ fF Night lamp 5000 no Medical Item Larigo SG 200 Mg Dolo 650 Mg 1000 Ta Enithromycin 600 Mg 100 Ta Burealin 500 Mg 100Box (1¢ Cyprowal 100 ML syurb Ascoril 500 ML shrub 200 bottle @ Rs.60 eact Etyeane Liquid Gel 20g 1000 nos @ Rs.20 each Furniture Item: olling chairs nos @ Rs.500 each gting Table and Chairs 10 set @ Rs.1000 each 891 stool 300 nos @ Rs.50 each Vstanda 16 nos @ Rs.360 an, 20 nos @ Rs.600 each att 1012n0s @Rs.12.60 each le 10nose @ Rs.400 each ; following transact! ffected during the period: 4C01: Paid cash for general expenses Rs.500 LO: Received a cheque for Rs. 15000 from Hebbsons Itd against 00 per box 6 aaltWrest Budgets& Control cqrsrereate a budget by name . ste Worasters: create BB» Perioa Group Bu 00,000 and make the following: 1.4,2006 5.20000 Ledger Budgeting Balance- Nill nce- Nill Cost Center Budgeting: Income Rs.40,000. Ravi Expenditure Income Rs.80,000.Viuve Anoe.0 1 febtr deposi TAX CVn Pe 10, 000 cash in oy ina, a Sundry 7 led Rs. 19Ed Bur accoy, tt / rae y de biting Rs. 200 towards a Enterprises for Rs.20, 000 00 (20,000 + Recsial 4.2008 pe.5, 00.00 vested a capital of naicate 22 a 44.2008 nt with SY ou ae Pened a current acc ata Nagar Pass road mah EAR 2009 - 1047.07.2009 Credit purchase from Mis New Asian pacific Group 10 nos 18” projector @ RS 4000 each 30.07.2009 Bought of M/s Global Itd LCD projector 10 nos @ Rs.20,000 each discount received 5% vide bill no.212 (30 days credit) 47.08.2009 Der eciation of office Furniture 1 sonic It