Microbyte Computer Academy (Problem 1)

 1-4-2023 Started Business With Cash Rs 50000/-

 3-4-2023 Open A Bank Account In Bank Of India With Depositing Cash Rs. 1000/-
 4-4-2023 Brought Stationary Of Rs. 500/- In Cash
 4-4-2023 Cash Transfer In Bank Of India Rs. 25000/-
 12-4-2023 Purchase Books From Dnyansankul Prakashan On Credit Rs. 2000/-
 15-4-2023 Sold Books To The Customer For Cash Rs. 600/-
 16-4-2023 Purchase Books From Dnyansankul Prakashan On Credit 4500/-
 18-4-2023 Sold Books To Yash Computer Institution On Credit Rs. 2000/-
 20-4-2023 Paid Telephone Charges To BSNL Rs. 400/- By Cheque {Cheque No. 97465}
 21-4-2023 Received Cheque Of Rs. 2000/- From Yash Computer Institute
 23-4-2023 Paid Cheque To Dnyansankul Prakashan Of Rs. 6500/- (Cheque No. 97486)

Microbyte Computer Academy ( Problem 2)

 1-8-2023 Started Business With Cash Rs. 90000/- Computer Rs. 40000/- Furniture
Rs.10000/- And Building Rs 20000/-
 1-8-2023 Open A Bank A/C In Vidya Bank With Depositing Rs 1000/-
 2-8-2023 Paid Cash To Mr. Kadam For Advertisement Charges Rs.3000/-
 3-8-2023 Brought Stationary Of Rs. 1000/- In Cash
 3-8-2023 Fees Collected From Students Rs. 45000/- In Cash
 7-8-2023 Rs.45000/- Cash Transfer To Bank.
 8-8-2023 Paid Electricity Charges To MSEDCL Of Rs 4000/- By Cheque {Cheque No
562169)
 8-8-2023 Paid Telephone Charges To BSNL Rs. 2500/- By Cheque (Cheque No.
562171|)
 10-8-2023 Paid Salary To Mr. Sanjay Kale Rs. 4000/- By Cheque (Cheque No. 562171)
 12-8-2023 Purchase Books From Anmol Prakashan To Rs. 6000/- (Cheque No. 562172)
 14-8-2023 Sold Books To Samarth Computer On Credit 20000/-
 15-8-2023 Paid Cheque To Anmol Prakashan To Rs. 6000/- (Cheque No 562172)
 5-8-2023 Receive Cheque Of Rs. 16000/- From Samarth Computers ( Cheque No.
783219, Bank Name :- HDFC Bank Branch : Satara Road)

Microbyte Computer Academy ( Problem 3 )

 01/04/2023 Started Business With Cash Rs.25000/-, Furniture Rs 20000/-& Building

Rs.1,55,000/-
 02/04/2023 Purchase Goods Form ‘X & Co.’ For Cash Rs. 10000/-
 02/04/2023 Sold Goods To ‘Y Traders ’ For Cash Rs. 12000/-
 04/04/2023 Purchase Goods Form ‘ Mandar Enterprises ’ On Credit Rs. 5000/-
 04/04/2023 Sold Goods To ‘Sanjay Stores ’ On Credit Rs. 7000/-
 07/04/2023 Purchase Machinery For Cash Rs. 10000/-
 07/04/2023 Opened A Bank A/C In Bank Of India With Depositing Rs. 5000/-
 10/04/2023 Taken A Loan Form Janata Bank Rs. 25000/-
 12/04/2023 Purchase Goods From ‘X & Co.’ On Credit Rs.10000/-
 13/04/2023 Sold Goods To ‘Y Traders’ On Credit Rs. 15000/-
 15/04/2023 Received Bills Receivables Form ‘ Y Traders ’ Rs. 15000/-
 16/04/2023 Issued Bills Payables To ‘ Rs. 10000/-
 20/04/2023 Returned Goods To ‘ Mandar Enterprises ’ Rs. 1000/-
 21/04/2023 Received Goods Returned By ‘ Sanjay Stores’ Rs. 2000/-
 23/04/2023 Withdrawn From Bank Rs. 2000/-
 24/04/2023 Paid Salary Rs. 4000/- & Wages Rs. 2000/- In Cash
 27/04/2023 Received Commission Rs. 3000/-
 30/04/2023 Paid Electricity Charges By Cheques Rs. 1000/-

Microbyte Computer Academy ( Problem 4)

 01/04/2023 Started Business With Cash Rs. 125000,/-Machinery Rs. 2500/-, Computer
R5000/-
 03/04/2023 Open A Current Account In Bank Of Maharastra With Depositing Rs. 10000/-
 05/04/2023 Purchase Goods For Cash Rs. 8000/-
 07/04/2023 Sold Goods To Soham Enterprises Of Rs. 12000/- In Cash
 08/04/2023 Purchase Goods Form M/S Patel & Co On Credit Rs. 15000/-
 10/04/2023 Sold Goods To Sahil Infotech On Credit Rs. 18000/-
 12/04/2023 Received Commission Rs. 2500 /- In Cash
 15/04/2023 Withdrawn From Bank Rs. 2000/- For Office Use (Cheque No 316120)
 18/04/2023 Return Goods To M/S Patel & Co. Rs. 3000/-
 20/04/2023 Received Goods Return By Sahil Infotech Rs. 2000/-
 22/04/2023Paid Cheque Of Rs. 7000/- To M/S Patel & Co. ( Cheque No 316121)
 24/04/2023 Received Cash From Sahil Infotceh Rs. 10000/-
 26/04/2023 Paid Office Rent Rs. 3000/- In Cash
 28/04/2023 Invested Rs. 5000/- In Vaibhavlaxmi Finance In Cash

o Microbyte Computer Academy (Problem 5)

 02/04/2023 Started Business With Cash Rs.10,00,000/-

 03/04/2023 Opened A Bank Account In IDBI Bank Depositing Rs.1,00,000/-
 04/04/2023 Salary Paid To Employee Rs.5,000/-
 05/04/2023 Electric Bill Paid Rs.3,000/-
 06/04/2023 Wages Paid Rs.10,000
 07/04/2023 Goods Purchased Rs.55,000/-
 08/04/2023 Goods Purchased From Sane Rs.60,000/-
 09/04/2023 Good Sold Rs.50,000/-
 10/04/2023 Good Sold To Manish Rs.60,000
 11/04/2023 Furniture Purchased For Shop Rs.5,000
 12/04/2023 Advertisement Charged Paid From Bank Rs.10,000
 13/04/2023 Good Distributed As Free Sample Rs.2,000
 14/04/2023 Goods Returned To Sane Rs.6,000/-
 15/04/2023 Goods Returned By Manish Rs.5,000/-
 16/04/2023 Paid Carriage Inward Rs.2,500/-
 17/04/2023 Paid Carriage Outward Rs.1500/-
 17/04/2023 Cash Paid To Sandeep Rs.40,000/-
 18/04/2023 Cash Received From Manish Rs.50,000/-
 19/04/2023 Credit Purchases From Manohar Rs.70,000/-
 20/04/2023 Cash Purchase From Pradeep Rs. 6,000
 21/04/2023 Cash Deposited In Bank Rs.10,000/-
 22/04/2023 Cash Withdrawn From Bank Rs. 5,000/-
 23/04/2023 Cash Withdrawn From Bank For Personal Use Rs.1000/-
 24/04/2023 Cash Withdrawn From Business For Privet Use Rs.550/-
 25/04/2023 Goods Taken At Home Rs.3,000
 26/04/2023 Atm Withdrawal Rs.1,000
 27/04/2023 Our Customer Manish Deposited Rs 3,000/-Direct In Our Bank Account.
 27/04/2023 Transfered Rs.2,000/- In Vijay Account From Our IDBI Bank A/C

Microbyte Computer Academy (Problem 6)

 01/04/2009 Anand Borrowed Rs .25000 From His Friend Ratan & Invested In Business
 05/04//2009 Purchase Goods Worth Rs. 2000 On Credit From M/S Kishor &
Co.Subject To Trade Discount 2%
 07/04//2009 Credit Sales Rs.4000 To Kamat
 08/04/2009 Cash Sales Of Rs. 2000 To Shinde
 10/04/2009 Purchase Of Furniture Costing Rs. 1000 Of Which Furniture Of Rs 200 Was
For Residential Quarters Of Anand
 12/04/2009 Received Cash Rs.1980 From Kamat On
 15/04/2009 Cash Purchase Of Rs .20 1000 Paid Carriage Rs.20
 16/04/2009 Withdrawn From Bank Rs.2000 For Office Use ( Cheque No.873219)
 18/04/2009 Return Goods Of Rs. 60 To M/S Kishor & Co.
 20/04/2009 Paid Cash Rs .990 To M/S Kishor & Co. Who Allowed Us Discount Rs .10
 21/04/2009 Received Commission Rs. 1000 Form M/S Shah & Sons In Cash
 21/04/2009 Sale Of Goods To Kadam On Credit Rs. 500
 22/04/2009 Distributed Goods Of Rs 500 As A Free Samples
 23/04/2009 Anand Used Goods Of Rs .1000 For His Private Use
 24/04/2009 Paid Rs. 500 To Shashi On Behalf Of Our Creditors M/S Kishors & Co.
 25/04/2009 Our Debtors Kamat Paid Our Office Rent Rs. 2000 In Cash
 26/04/2009 Received Goods Return By Kadam Rs.50
 27/04/2009 Anand Brought Into Business Sales Proceed Of His Personal Scooter Rs.2500
 28/04/2009 Invested Rs .2000 In The Shares Of Eagle Co. Ltd.
 30/04/2009 Received Cheque Of Rs. 445 From Kadam In Full Settlement Of His Dues
( Cheque No.002720,Bank : HDFC Bank ,Branch :Sahakar Nagar,Pune)

Microbyte Computer Academy (Problem 7)

 27/04/2023 Started Business With Cash Rs.10,00,000/- & Furniture Rs. 2,00,000/-
 27/04/2023 Opened 2 Bank Account In IDBI Bank (Current) Rs. 1,00,000/- & SBI
(Saving) Rs.50,000
 01/05/2023 Paid To Employee Salary Rs.5,000/-& Wages 10,000/-
 02/05/2023 Electric Bill Paid Rs.3,000/-& Postal Charges Paid Rs. 500/-
 02/05/2023 Wages Paid Rs.10,000/-& Wages Unpaid Rs. 5,000/-
 04/05/2023 Goods Purchased Rs.55,000/-From Abhay & 5,000/-Paid In Cash
 05/05/2023 Goods Purchased From Sanjeev Rs.60,000/-& 10,000 Paid By Cheque.
 06/05/2023 Good Sold Rs.50,000/-& Furniture Sold Rs.20,000/-
 07/05/2023 Good Sold To Manish Rs.70,000/- Received Cash Rs. 20,000
 08/05/2023 Furniture & Machine Purchased For Shop Rs.5,000/- & 25000/- Respectively.
 09/05/2023 Advertisement Charged Paid From Bank Rs.10,000/-& In Cash 5,000/-
 10/05/2023 Good Distributed As Free Sample Rs.2,000/- & Good Taken At Home Rs. 3,000/-
 11/05/2023 Goods Returned To Sanjeev Rs.6,000/-& Cash Paid 4,000/-
 12/05/2023 Goods Returned By Manish Rs.5,000/- & Cash Received Rs. 10,000/-
 13/05/2023 Paid Carriage Inward Rs.2,500/- & Carriage Outward Rs 1500/-
 14/05/2023 1,000/- Mobile Bill Rs. 500/- Paper Bill Rs.200/-
 15/05/2023 Cash Paid To Sanjeev Rs. 20,000& Cheque Given Rs.5,000/-
 16/05/2023 Cash Received From Manish Rs.10,000/- & Crossed Cheque Received Rs
20,000/-
 17/05/2023 Good Sold To Vijay Rs. 25,000/- & 20% Received In Cash.
 18/05/2023 Goods Sold To Pratap Rs. 20,000 & Rs 5,000/- Received By Crossed
Cheque.
 19/05/2023 Drawings : Cash Rs.10,000/-Goods Rs. 1,000/-
 20/05/2023 Withdrawn From IDBI Bank Rs.1000/-For Office & Rs 500/- At Home.
 21/05/2023 Salary : Paid Rs. 5,000/- & Pre-Paid Rs. 2,000/-
 22/05/2023 Salary : Paid Rs. 4,000/- & Un-Paid Rs. 1,000/-
 23/05/2023 Commission : Received Rs. 1,000/- & Receivable Rs.2000/-
 24/05/2023 Commission : Received Rs. 2000/- Received In Advance Rs. 1500/-
 25/05/2023 Goods Destroyed By Fire Rs. 6,000/- & Insurance Company Admitted A
Claim Of Rs. 4,000/- Only
 26/05/2023 Addition Capital Brought In Business Rs.1,00,000/- & Machine Brought Inn
Business Rs. 20,000/-
 27/05/2023 Goods Purchased From Raghav Rs. 50,000/- & 1/5th Paid In Cash.

Microbyte Computer Academy (Problem 7)

 16/05/2023 Started Business With Cash Rs.30,00,000/-
 16/05/2023 Opened Bank Account In Idbi Bank (Current) Rs. 3,00,000/-
 16/05/2023 Purchased Goods Worth Rs.50,000/-From Vishnu Invoice No. 2398
 1/05/2023 Purchased Goods Worth Rs.40,000/-From Pandurang Bill No. 998
 2/05/2023 Purchased Goods Valued Rs.60,000/-From Ram Bill No.8876
 3/05/2023 Paid To Vishnu Rs. 10,000/-
 4/05/2023 Purchased Rs.22,000/-From Vishnu Inward Invoice No. 2409.
 5/05/2023 Goods Returned To Vishnu Against Bill No. 2409. Rs 2,000/-
 6/05/2023 Paid To Vishnu Rs. 60,000/- By Cheque No.23456
 7/05/2023 Purchased Goods Of Rs.25,000/-From Pandurang Bill No.1011
 8/05/2023 Paid To Pandurang Rs. 70,000/-
 9/05/2023 Paid To Ram Rs.12,000/-
 10/05/2023 Purchased Goods Rs.28,000/-From Ram,Inward Invoice No. 9967.
 11/05/2023 Salary Paid Rs. 18,000/-
 12/05/2023 Goods Sold To Manoj Rs. 25,000/- Invoice No. 001
 13/05/2023 Credit Sales To Manoj Rs. 33,000/- Outward Invoice No 002
 14/05/2023 Cash Sales To Manoj Rs. 10,000/-
 15/05/2023 Goods Returned By Manoj Rs. 3,000/- Against Bill No. 002
 16/05/2023 Cash Received From Manoj Rs. 30,000/-
 17/05/2023 Goods Sold To Vikas Rs. 40,000/- Bill No. 003
 18/05/2023 Cash Received From Vikas Rs.40,000/-
 19/05/2023 Credit Sales To Vaibhav Rs. 44,000/- Outward Invoice No 004
 20/05/2023 Goods Sold To Vaibhav Rs.16,000/- Bill No. 005
 21/05/2023 Cheque Receive From Vaibhav Rs,70,000/-
 22/05/2023 Received Rs. 1,000/- As Interest.
 23/05/2023 Carriage Inward Paid Rs 2,000/-
 24/05/2023 Carriage Outward Paid Rs 3,000/-
 25/05/2023 Cash Sales Rs 80,000
 26/05/2023 Goods Sold To Rajesh In Cash Rs 75,000/-
 27/05/2023 Electric Bill Paid Rs. 5,000/-

Microbyte Computer Academy Nagpur

 1/05/2023 Started Business With Cash Rs.5,00,000/-

 1/05/2023 Cash Deposited Idbi Bank Rs. 50,000
 1/05/2023 Goods Purchased From Rahul Rs.20,000/- Bill No 2356
 1/05/2023 Goods Purchased From Naresh Rs.45,000/- Bill No 4576
 1/05/2023 Goods Purchased From Rahul Rs.40,000/- Bill No 2366
 1/05/2023 Bill No 2356 Of Rahul Fully Paid
 1/05/2023 Goods Purchased From Vikasrs.22,000/- Bill No 576
 1/05/2023 Cheque Given To Rahul Rs. 12,000 Against Bill No 2366
 1/05/2023 Goods Sold To Mahendra Rs 23,000 Bill No 001
 1/05/2023 Goods Sold To Swapnil Rs 13,000 Bill No 002
 1/05/2023 Good Sold To Kirti Rs 25,000 Bill No 003
 1/05/2023 Good Sold To Mahendra Rs 25,000 Bill No 004
 1/05/2023 Cash Received From Mahendra Rs.23,000 Against Bill No 001
 1/05/2023 Cash Received From Swapnil Rs 13,000 Against Bill No 002
 1/05/2023 Advance Given To Kalam Rs. 10,000
 1/05/2023 Advance Received From Salman Rs. 5,000/-
  1/05/2023 Cash Paid To Vikas Rs. 22,000/- Against Bill No 576
 1/05/2023 Goods Purchased From Lolo Rs.5,000/- Bill No 4567
 1/05/2023 Cheese Given To Lolo Against Bill No. 4567
 1/05/2023 Goods Purchased From Manohar Rs.15,000/- Bill No 66567
 1/05/2023 Cash Paid To Manohar Against Bill No 66567 Rest. 14,900 & Discount Given
Rest 501/05/2023 Goods Sold To Pratiksha Rs 4,000 Bill No 0051/05/2023 Cash
Received From Pratiksha Rs.3,950 Against Bill No

inventory ON TALLY PRIME…….

Ajay Is A Businessman Having Computer Shop. He Sales
Desktop PC,
Laptop & Tablets.
He Has Two Types Of Desktop PC – One Is With CPU &
Another is
without CPU .
He Has Two Types Of Laptops – One Is Standard Sized &
Other Is Mini
Sized Laptops .
Pass Journal Entries For The Following Transactions.
Ajay Started Business With :
Assets :
Cash Rs. 4,50,000/-, Bank Balance In IDBI Rs 2,90,000/-,
Building Rs 10,00,000/-,, Closing Stock Rs. 23,72,000/-,
Consist Of -
Desktop Without Cpu -
Asus – 5 Pieces @ 29,000/-
Zenith – 4 Pieces @ 30,000/-
Desktop With Cpu -
Dell – 10 Pieces @ 25,000/-
Standard Sized Laptops
Sony -5 Pieces @ 59,000/-
Acer -20 Pieces @26,000/-
Tablets
Apple - 3 Pices @ 68,000/-
Sony- 2 Pieces @ 56,000/-
Samsung- 12 Pieces @ 28,000/-
LIABILITIES
Bank Loan IDBI Rs. 12,00,000/-, Sundry Creditors : Silver
System,
Nagpur -5,00,000/- ,
Zoom Computers , Wardha-4,00,000/-,O/S Salary 4,000/-
Transactions

Purchase:
Purchased Dell Desktop Pc With Cpu -5 @ 25,000/-In Cash
Sales In Cash :
Apple Tablets -1 Pieces @ 72,000/-
Asus Mini Laptop -5 Pieces @ 18,000/-
Acer Standard Sized Laptops – 10 Pieces @ 30,000/-
Sales On Credit :
Zenith Desktop Pc Without Cpu – 2 Pieces
@ 35,000/-To Ram
Sony Standard Sized Laptops – 1 Pieces @ 62,000/-To Shyam
Reciepts :
From Ram -40,000/-
From Shyam – 50,000/-
Interest – 2,000/- From Bank
Withdrawals
From Bank - 10,000/-For Office Use
From Bank - 5,000/-For Personal Use
Payments
Salary – 12000/- Including Last Year’s Salary .
Electric Bill -3,000/-
Telephone Bill -2,000/-
Silver System From Bank -1,00,000/-
Zoom Computers From Bank -80,000/-
Carriage Inward -Rs 1,000/-
Interset -10,000/- On Loan

Microbyte Computer Academy

 Good Purchase For Cash Rs. 2000/-

 Purchase Goods For Nilesh Enterprises On Credit Rs 15000/-
 Sold Goods To Nitin And Co. On Credit Rs 17000/-
  Goods Sold To Vinay On Credit Rs 5000/-
 Salary Paid Rs 3000/- In Cash
 Machinery Purchased From Sunil For Cash Rs 10000/-
 Bussines Started With Cash Rs 20.000
 Purchased Goods Of Rs 5000/- From Kishor Only Rs 3000/- Paid In
Cash
 Open A Bank Account With Depositing Rs 5000/-
 Paid Insurance Premium By Cheque Rs 2000/-
 Issued Bill Payables To Y For Rs. 5000/-
 Received Bill Receivable Of Rs 1000/- From X
 Return Goods To Nilesh Enterprises Rs 1000/-
 Received Commission Rs 5000 In Cash
 Receive Goods Return By Nitin And Co Rs. 2000/-

MICROBYTE COMPUTER ACADEMY

Office :- First floor Opp.Dhirankanya School ,Jhansi Rani Square ,Sitabardi ,Nagpur
-440012, Ph.:2525964,Fax :0712-2551617,(M) 9823050621
 ADMISSION FORM
Course Name :
Batch timing :
( In Block Letter )
Name :
Parent’s / Father’s Name :
Occupation ( parent ) :
Address :
Phone : E-mail :
Sex (M/F) : Date Of Birth :
Known Language : Prev. Knowledge:
Qualification :
Examination Board University Year Division Percentage

Date Signature

FOR OFFICE USE ONLY

Student Name :----------------------------------------
Roll No : Course Name :--------------------
Date Of Joining : Duration :
Receipt No : Amount Recv. :
Balance Amt : Particulars :

Date : / / ( Course Co-ordinator)

DECLARATION
TERMS & CONDITIONS
1. The Candidates has to appear for every exam conducted by the Academy
2. Before any leave ,candidate has to inform to the office, otherwise he / she will not be
taught further whatever has been done in the previous classes during their absence.
3. Parking of vehicles is student’s responsibility.
4. Candidate should follow their batch timing.in any condition for extra timing or any other
timing they can contact the concerned faculty
5. Notices can be read from the notice board.
6. Committed fees during admission should be followed otherwise registration will get
cancelled.
7. Fees will not be refundable.
8. Do not spoil the atmosphere of the Academy by making any type of noise pollution .
9. Examination Fees of Government Examinations should be paid by the student .
10. Candidate should follow the rules given above .
I --------------------------------hereby declare that,I have read all the terms and conditions
above . I accept these all the condition and wish to have the admission.
Sign. Of Candidate
-------------------------
 MODERN RULES OF ACCOUNTING

Assets Liabilites Capital

Income Expenses

Dr. Balance Cr. Balance Cr. Balance

Cr. Balance Dr.Balance
 Cr. Balance Dr. Balance Dr. Balance
Dr. Balance Cr. Balance

Debit Credit

ASSETS \ EXPENSES

LIABILITY / CAPITAL /
INCOME

Worksheet on Inventory Management (C.D. Shop)

Pass entries for following transactions:
1. Started business with capital of Rest. 6,00,000/-
2. Opened a bank account 50,000/-
3. Purchased following items from Ganesh .
 Blank C.D Moser Bear 100@200/-Per Pc(12%Gst)
 Blank C.D. Sony 100@250/-per pc(18%Gst)
 Blank C.D. T- Series 30@450/-per pc(14%Gst)
4. Purchased Following Items In Cash
 Educational C.D. Of English 100@400/-Per Pc(18%Gst)
 Educational C.D. Of Tally 100@1500/-Per Pc(14%Gst)
 Educational C.D. Of Accounts 350@350/-per pc (12%Gst)
5. Sold Following Items On Credit To Dev.
 Blank C.D Moser Bear 100@300/-Per Pc(12%Gst)
 Blank C.D. Sony 100@350/- per pc(18%Gst)
 Blank C.D. T- Series 30@550/-per pc(14%Gst)
6. Sold Following Items In Cash.
 Educational C.D. Of English 100@500/- Per Pc(18%Gst)
 Educational C.D. Of Tally 100@2000/- Per Pc(14%Gst)

7. Purchased Following Items In Cash.

 Pen Drive Sandisk 8GB 150@450/- Per Pc(14%Gst)
 Pen Drive Sony 8GB 250@500/- Per Pc(18%Gst)
 Pen Drive HP 8GB 500@300/- Per Pc(18%Gst)
8. Sold Following Items In Cash.
  Pen Drive Sandisk 8GB 150@550/-Per Pc(14%Gst)
 Pen Drive Sony 8GB 250@600/- Per Pc(18%Gst)
9. Purchased following items in cash.
 D.V.D. Moser Bear 250@450/- Per Pc(14%Gst)
 D.V.D. Sony 80@850/- Per Pc(14%Gst)
 D.V.D. T-Series 220@700/- Per Pc(14%Gst)
10. Sold Following Items In Cash.
 D.V.D. Moser Bear 250@550/- Per Pc(14%Gst)
 D.V.D. Sony 80@950/- Per Pc(14%Gst)
11. Purchased following items in cash.
 Pen Drive Sandip 8GB 150@450/- Per Pc(14%Gst)
 Pen Drive Sony 8GB 250@500/- Per Pc(18%Gst)
 Pen Drive HP 8GB 500@300/- Per Pc(18%Gst)
12. Sold Following Items And Crossed Cheque Received
 Pen Drive Sandisk 8GB 150@450/- Per Pc(14%Gst)
 Pen Drive Sony 8GB 250@500/- Per Pc(18%Gst)

Observe Change in Stock Summery:

Don’t Be A Computer Operator…………………………………Be A Professional Accountant.
 MICROBYTE COMPUTER ACADEMY

1. Receive Cash For Consulting Fees For Rs. 12,0000/-

2. Paid Salary Rs.1500/-By Cash
3. Paid Telephone Charges Rs.9500/-By Cheque
4. Open A Bank Account In HDFC Bank With Depositing Cash Rs.60,000/-
5. Paid Cheque To Anmol Prakashan To Rs. 6000/-(Ch.No. 562172)
6. Purchased Goods Rs.500 By Cash.
7. Started Business With Cash Rs. 20,000/-
8. Sold Goods To Sahil Infotech On Credit Rs. 18000/-
9. Sale Goods To Cash 25,000/-
10.Received Goods Return By Sahil Infotech 2000/-
11. Brought Stationary Of Rs. 10,000/-In Cash
12.Received Cheque 16000/- From Samarth Computer (783219) HDFC Bank
Satara Road.
13.Paid Salary To Mr. Sanjay Kale Rs. 4000/- By Cheque 562171
14.Received Cash From Mandar Rs. 11800/- And Allowed Discount Rs. 200/-

Microbyte Computer Academy

1. Started Business With Cash Rs. 30,000/-

2. Sold Goods To Suresh On Credit Rs. 1400/-
3. Purchased Goods Rs.700 By Cash
4. Receive Cash from Students Fees For Rs. 22,0000/-
5. Paid Salary Rs.2500/-By Cheque
6. Open A Bank Account With ICICI Bank And Depositing Rs.30,000/-
7. Sale Goods To Cash 35,000/-
8. Rs.2200/- cash transfer to bank.
9. Paid Office Rent Of Rs.9500/-By Cheque
10. Receive Cheque Of Rs. 10,000/- From Samarth Computer.
MICROBYTE COMPUTER ACADEMY

1. Opened A Bank Account In IDBI Bank Depositing Rs.30,000/-

2. Sale Goods To Cash 35,000/-
3. Cash Withdraw From Bank Rs.2200/-
4. Received Commission Rs. 10,000/- In Cash
5. Postal Charges Paid Rs. 10,000/- In Cash
6. Started Business With Cash Rs. 20,000/-
7. Purchased Goods Rs.500 By Cash
8. Sale Goods To Cash 35,000/-
9. Electrical Bill Paid Rs.9500/-By Cheque
10. Sold Goods To Mahesh On Credit Rs. 1400/-