Tally Work Book

Work Books
I) Create a new company Kashvi Traders, 16/56, Raheja Building, Coimbatore- 641101 (GSTIN-
33ATBPR2665J1Z J) THE FOLLOWING IS THE TRIAL BALANCE OF THE COMPANY AS ON
1.4.2022
S.NO PARTICULARS DEBIT CREDIT
1. CAPITAL 500000
2. MACHINERY 300000
3. COMPUTER 50000
4. OPENING STOCK 75000
5. PURCHASE 125000
6. FREIGHT ON SALES 5000
7. BILLS PAYABLE 25000
8. BILLS RECEIVABLE 30000
9. CASH AT BANK 10000
10. CASH IN HAND 8000
11. STATIONERY 2000
12. SBI OVERDRAFT 170000
13. PETTY CASH 5000
14. COMMISSION RECEIVED 15000
15. SALES 150000
16. FREIGHT ON PURCHASES 5000
17. RETURNS 8000 6000
18. SALARY 30000
19. WAGES 25000
20. DEPRECIATION COMPUTER 1000
21. BUILDING 200000
22. COAL & FUEL 2000
23. LOAN FROM FINANCE COMPANY 100000
24. SUNDRY DEBTORS 10000
25. SUNDRY CREDITORS 7000
26. TRADE MARK 25000
27. FACTORY RENT 10000
28. FACTORY ELECTRICITY CHARGES 2000
29. FACTORY REPAIRS 3000
30. DISCOUNT ON DEBTORS 2000
31. TELEPHONE CHARGES 1000
32. DISCOUNT ON CREDITORS 3000
33. SALESMAN COMMISSION 4500
34. DOUBTFUL DEBTS 3500
35. REPAIRS & MAINTENANCE 1500
36. TEA & SNACKS EXPENSES 500
37. DEPRECIATION ON MACHINERY 6000
38. INSURANCE PAID 5000
39. LICENCE RENEWAL CHARGES 6000
40. OUTSTANDING LIABILITIES 4000
41. BANK DEPOSIT 20000
42. MISCELLANEOUS EXPENSES 7000
43. SBI BANK OCC A/C 5000
44. OFFICE EXPENSES 9000
45. INCENTIVE PAID 2000
TOTAL 992000 992000
II) Create a new company Mukhi Traders, 105, Meenakshi Garden, K.K.Pudur, Coimbatore.
(GSTIN-33AJMPJ9061D2Z8) THE FOLLOWING IS THE TRIAL BALANCE OF THE COMPANY AS ON
1.4.2022
1. CAPITAL 140000
2. LAND & BUILDING 26450
3. PLANT & MACHINERY 80000
4. DISCOUNT ALLOWED 1000
5. PROMOTIONAL EXPENSES 8000
7. LOAN 46000
8. RENT RECEIVED 25000
9. PURCHASE RETURN 2000
10. BANK CHARGES 4200
11. WAGES 7000
12. SALES 255000
13. PURCHASES 152000
14. BANK OVERDRAFT 77000
15. DISCOUNT RECEIVED 2200
16. SALES RETURN 5000
18. APPRECIATION ON BUILDING 2000
19. DRAWINGS 22000
21. ESTABLISHMENT EXPENSES 20000
22. FREIGHT ON PURCHASES 15000
23. BAD DEBTS 800
24. BUSINESS PREMISES 12000
25. PRINTING CHARGES 1500
26. IMPORT DUTY ON PURCHASES 2500
27. CASH IN HAND 5000
28. GOODWILL 40000
29. COAL & WATER 2000
30. STATIONERY 1500
32. SALARY 50000
33. ADVERTISING 15000
35. INTEREST ON LOAN 4400
36. MISCELLANEOUS RECEIPTS 6000
37. INVESTMENT 7500
38. FURNITURE 31000
39. TELEPHONE CHARGES 3000
40. DEPRECIATION PLANT & MACHINERY 8000
41. PETTY CASH 2000
42. CARRIAGE OUTWARD 1500
44. GENERAL EXPENSES 3000
45. INTEREST ON DRAWINGS 2000
TOTAL 623350 623350
III) Create a new company MUKTA TRADERS, 6/193, Athimathaiyanur, Velliangadu,

Coimbatore (GSTIN-33AANFR2636L1ZW) the following is the Trial balance of the company as
on 1.4.2022
1. CAPITAL 600000
2. DRAWINGS 40000
3. BUILDINGS 308000
4. FURNITURE 112000
6. CHANDRU INDUSTRIES 160000
7. ANAND ENTERPRISES 106000
8. CAPITAL INTRODUCED 17000
9. SBI OVERDRAFT 104000
10. CASH 70000
11. STATE BANK OF INDIA 56000
12. TMB BANK OCC A/C 50000
13. PURCHASES 40000
14. SALES 70000
15. PURCHASE RETURN 26000
16. SALES RETURN 14000
17. WAGES 20000
19. COMMISSION PAID 24000
21. PROFIT &LOSS 46000
22. CARRIAGE INWARD 1000
23. CARRIAGE OUTWARD 1500
24. PRINTING AND STATIONERY 2000
25. INSURANCE 1000
26. CUSTOMS DUTY 2500
27. INCOME TAX 500
28. DIVIDEND 1000
29. FUEL & GAS 5000
30. ADVERTISEMENT 3000
31. INTEREST ON DRAWINGS 15000
32. DEPOSIT 5000
33. COPY RIGHTS 6000
34. TRAVELLING EXPENSES 1500
35. BAD DEBTS 6300
36. DISCOUNT ON CREDITORS 4000
37. REPAIRS & MAINTENANCE 2000
38. FACTORY RENT 8000
39. FACTORY OVERHEADS 6000
40. SALE OF SCRAP 12000
41. INTERIOR DECORATION 1200
42. PACKING CHARGES 2500
43. LOAN FROM VINAYAGA 25000
44. DOCUMENT CHARGES 1000
45. AUDIT FEES 4000
TOTAL 1071000 1071000
IV) Create a new company GLOBAL MOTOR PVT. LTD., 29, Balaji Garden 5 th Street,
S.M.Palayam, Coimbatore. (GSTIN-33AAOPH0508G1Z4) THE FOLLOWING IS THE TRIAL
BALANCE OF THE COMPANY AS ON 31.3.2018
1. CAPITAL 700000
2. MOTOR CAR 20000
3. MACHINERY 250000
4. INTEREST ON CAPITAL 3500
5. COMPUTER 15000
7. SIVAN TRADERS 75000
8. VISHNU ENTERPRISES 90000
9. IOB OVERDRAFT 150000
10. INDIAN OVERSEAS BANK 65000
11. CASH 55000
12. INDIAN BANK OCC A/C 100000
13. PURCHASES 80000
14. SALES 200000
15. RETURN OUTWARD 21000
16. RETURN INWARD 12000
17. FREIGHT INWARD 5000
18. FREIGHT OUTWARD 8000
19. SALARIES 50000
21. BUILDING 280000
22. INTEREST PAID 2000
23. INTEREST RECEIVED 3000
24. PROFIT& LOSS 10000
25. INCOME ON INVESTMENT 2000
26. POOJA EXPENSES 2500
27. STAFF WELFARE 1500
28. EXCISE DUTY 1000
29. COAL & GAS 2000
30. FACTORY MAINTANCE 3000
33. GOODWILL 45000
34. DOUBTFUL DEBTS 4500
35. DISCOUNT ON DEBTORS 1500
36. PHOTOCOPY CHARGES 500
37. APPRECIATION ON PLANT 1000
38. MISCELLANOUS EXPENSES 3000
39. DONATION PAID 1000
40. LOAN TO GOKUL 15000
41. SHARE INVESTMENT 50000
42. RENT 20000
45. PREPAID RENT 4000
TOTAL 1279000 1279000
V) Create a company in the name of Standard Electricals (GST NO. 33AACFG0527A1ZB) 4/258,
Samichettipalayam Road, Jothipuram, Coimbatore – 641047 and create the following ledgers
with the respective groups required.
Trial Balance
PARTICULARS DEBIT CREDIT
Opening Stock 16,00,000

Advertisement 20,000
Air conditioner 3,50,000
Air conditioner accumulated depreciation 35,000
Bank charges 5,000
Capital 15,00,000
Cash 25,000
Commission 20,000
Computer 1,10,000
Computer accumulated depreciation 15,000
Electricity 15,000
Furniture 55,000
Godown 15,00,000
Godown accumulated Appreciation 1,50,000
GPRS Traders (GST NO.33AAICA4872D1ZV) 1,15,000
Indian bank loan Account 12,00,000
Indian Overseas bank Current Account 5,48,000
Jayam Electronics(GST NO.33AAZFA4469J1ZU) 6,50,000
LG Electronics(GST NO. 33BTOPP6374A1ZK) 5,07,500
Sales 19,97,600
Office maintenance 10,000
Petty cash 10,600
Purchase 17,90,500
Sales Tax 20,000
Samsung Electronics(GST NO.33AACFE7376H1ZE) 6,85,000
Service Tax 35,000
Salary 25,000
Showroom rent 25,000
SS Enterprises(GST NO.33AHCPR2875B2ZJ) 3,50,000
Stationery 12,500
Sundaram Finance 13,65,000
Telephone Charges 13,500
Total 73,80,100 73,80,100

Create the following Stock items with respective Stock Groups, Stock Categories, Godown and
Unit of Measurement
Godown
Name of the items Total Cost Selling
Show GST
Qty(nos) Office Price Price
Room
12 kg Samsung Washing Machine 14 8 6 12,500 15,500 12%
5 kg LG Washing Machine 10 6 4 7,500 10,500 12%
6 kg Whirlpool Washing Machine 16 8 8 8,750 12,500 12%
165 Ltrs Whirlpool Refrigerator 15 10 5 7,500 10,500 18%
190 Ltrs LG Refrigerator 11 5 6 10,500 13,500 18%
200 ltrs Samsung Refrigerator 13 6 7 13,500 16,500 18%
260 ltrs LG Refrigerator 16 8 8 17,500 18,500 18%
19 Ltrs Samsung Microwave oven 31 15 16 4,500 6,500 12%
25 ltrs LG Microwave Oven 6 3 3 6,500 8,500 12%
IFB Dish Washer 8 5 3 22,500 25,000 5%
LG Vacuum Cleaner 14 9 5 5,500 7,500 28%
Samsung Vacuum Cleaner 14 8 6 6,500 8,500 28%
Total 168 91 77 16,00,000
VI) Enter the following transactions in the books of ROYAL FURNITURE MART (GST NO:
33AAFFV3481K1ZX).The Trial Balance of the Company as on 1/4/18 is as under.
Session I - Trial Balance
Sl.No Particulars Debit (Rs.) Credit (Rs.)
1 Furniture 90000
2 Drawings 180000
3 Factory Building 120000
4 Plant and Machinery’s 80000
5 Consumable Goods 6000
6 Nandhini Furniture (Gst no : 33AANFN4230A1ZT) 6000
7 Opening Stock 607260
8 Purchase 102000
9 Wages 40000
10 Capital 320000
11 Dhasarathan Enterprises(Gst No:33CBJPM0803P1ZJ) 67600
12 Bharathan Furniture ( Gst No : 33ANEPG9669C1Z0) 140000
13 Carriage Inwards 1000
14 Stationery Expenses 2000
15 Coffee tea Expenses 11600
16 Salaries 70000
17 Purchase Return 5300
18 Sales 955260
19 Showroom Rent 5600
20 Discount paid 3000
21 State bank of India 50000
22 Cash 800
23 Vivekandha Furnitures ( Gst no:33BSGPM2687G1ZL) 90000
24 Repairs and maintenance 3600
25 Printing and binding charges 1000
26 Staff welfare 2400
27 Advertisement 7000
28 Sales Return 4000
29 Office Maintenance 2400
30 General Expenses 2500
Total 1488160 1488160
Session II - Inventory Creation
Item Name Qty Godown Cost Selling GST %

Pcs. Storage Price Price
Shop
godown
Computer 68 20 48 789 1100 12%
Tables
Office Table 115 35 80 986 1204 18%
Executive Chairs 150 40 110 729 1060 18%
Visitor Chairs 230 80 150 309 804 12%
File Cabinet 38 13 25 1080 1910 5%
Executive Table 94 23 71 788 1210 18%
File Rack 40 13 27 392 840 12%
Godrej Locker 110 41 69 705 1030 5%
Wooden Table 38 12 26 842 1240 5%
Printer Stand 70 12 58 278 490 18%
Total 953 289 664
VII) The following is the Trial balance of Bharthi Smart Solutions, 221D, 1 ST Floor, Nehru
Street, Gandhipuram, Coimbatore – 641012. (GST No: 33AANFR2636L1ZW) as on 1/4/2019.
Create ledgers as given under: Create separate group for – Building A/c, Furniture A/c &
Computer A/c.
Particulars Debit Credit
Capital Account 10,00,000
Purchases A/c 4,30,000
Sales A/c 8,15,000
Purchase Returns A/c 30,000
Sales Return A/c 15,000
Buildings A/c 2,50,000
Furniture A/c 1,00,000
Computer A/c 2,00,000
ATST & Co. A/c 3,20,000
MF Tech Co. A/c 1,18,000
Shyam Suppliers A/c 4,78,000
GR & Co A/c 1,22,000
Opening Stock A/c 12,54,000
Sales Tax A/c 35,000
Service Tax A/c 23,000
Telephone Charges A/c 12,000
Office Maintenance A/c 5,000
Stationery A/c 2,000
Cash A/c 2,12,000
State Bank of India A/c 5,10,000
State Bank of India Loan A/c 10,00,000
Depreciation on Furniture A/c 10,000
Depreciation on Computer A/c 15,000
Appreciation on Building A/c 75,000
Petty Cash A/c 10,000
Rent A/c 15,000
Salary A/c 30,000
Total 35,43,000 35,43,000
The Company maintains the stock under two groups namely: Smart Home Automation and
Smart Home Appliances. The opening Stock in Bharthi Marketing Solutions as on 1/4/2019 is as
follows:
Total Godown Cost Selling Total

Stock Item Qty Shop Shop Price Price value Rs.
Nos. Premises Godown Rs. Rs.
Smart Home Automation (GST 12%)
Smart LED Lights 10 7 3 1,450 1,600 14,500
Smart Hidden CCTV Pen 15 6 9 2,800 3,000 42,000
Smart Door Locks 15 5 10 17,500 20,000 2,62,500
Smart Home Security Camera 10 3 7 2,250 2,500 22,500
Smart Video Door Phones 12 7 5 8,200 9,000 98,400
Smart Spy Watch Camera 8 2 6 2,500 3,200 20,000
Smart Security Alarm 10 6 4 2,900 3,700 29,000
Smart Home Appliances (GST 18%)
Smart Air Coolers 15 4 11 8,500 12,000 1,27,500

Smart Air Purifier 20 11 9 10,000 13,000 2,00,000
Smart Hand Blender 25 13 12 1,900 2,100 47,500
Smart Water Purifier 15 7 8 13,500 15,000 2,02,500
Smart Air Fryer 12 5 7 5,500 7,000 66,000
Smart Coffee maker 16 6 10 5,600 7,000 89,600
Smart Electric Cooker 20 7 13 1,600 2,100 32,000
Total 203 89 114 - - 12,54,000
VIII) Create a New Company called TYM Watches. It manufactures and sells watches. The
following is the trial balance of the company as on 1/4/2018.
Name of the Item Debit Credit
Capital 20,00,000
Purchases 16,50,000
Sales 19,80,000
Purchase Return 25,000
Sales Return 35,000
Air Conditioner 2,00,000
Depreciation on Air Conditioner 24,000
Furniture 80,000
Building 12,00,000
Appreciation on Building 2,00,000
Rent 25,000
Salary 30,000 The
company
Sales Tax 15,000
Service Tax 35,000
State Bank of India 5,75,000
KN Watch Shop 4,75,000
MRS Suppliers 5,25,000
Cash 1,00,000
Office Maintenance 5,000
Bank Charges 2,000
Telephone Charges 12,000
State Bank of India Loan 10,00,000
Total 56,04,000 56,04,000
maintained the following Inventory in its books. (Hint: Create main Stock Group as Watches
and Sub Group as Popular Watches and Luxury Watches, Unit of Measure as – pcs (pieces) and
two godown as Showroom and warehouse.)
Name of the Item Cost Selling Total Showroom Warehouse Value

Price Price Qty
Watches Rs. Rs. Pcs. Pcs. Pcs. Rs.
Popular Watches (GST 12%)
Digital Watch 1,500 1,700 30 16 14 45,000

Illuminated Watch 2,700 3,200 24 12 12 64,800
Chronograph Watch 6,100 6,500 26 15 11 1,58,600
Fashion Watch 1,400 1,650 26 17 9 36,400
Sports Watch 2,600 3,000 25 15 10 65,000
Luxury Watches (GST 18%)
Mechanical Watch 4,500 5,200 24 20 4 1,08,000
Italian Design Watch 3,800 4,500 24 14 10 91,200
Luxury Watch 5,900 6,300 25 12 13 1,47,500
Swiss Watch 9,500 10,500 18 8 10 1,71,000
Two Tone Watch 7,500 8,500 15 8 7 1,12,500
Total 237 137 100 10,00,000
IX) Create the Following company in “The Chendur Mobiles” (GST No.33AAICA4872D1ZV) Address :
251, Cross Cut Road, Coimbatore-641012 for the Financial year 2018-2019
I - Trial Balance
S.No. Particulars Debit Credit
1. Opening Stock 14,63,000
2. Sales 6,35,500
3. Sales Inward 13,750
4. Freight inward 27,500
5. Freight Outward 31,700
6. Cash 25,000
7. Insurance Premium 3,000
8. Interest Paid 1,250
9. Interest Received 2500
10. Purchase 4,25,000
11. Salary 32,000
12. Varshini Mobiles GST NO: 1,80,000
33AAZFA4469J1ZU
13. Computer 1,04,000
14. Furniture 2,38,000
15. Printer 42,000
16. Star Mobiles GST NO: 33BTOPP6374A1ZK 87,000
17. Travelling Conveyance 13,000
18. Drawings 12,000
19. Capital 40,00,000
20. State Bank Of India 10,50,000
21. Office Maintance 3,000
22. Loan from State Bank Of India 5,00,000
23. Paradise Mobiles GST No. 25,800
33AACFE7376H1ZE
24. Udyan Mobile Shop GSTNo. 70,890
33AACFG0527A1ZB
25. Electricity Charges 32,000
26. Building 15,62,890
27. Staff Welfare 3000
28. Advertisement 6500
29. General expenses 1250
30. Stationery 250
Total 5295890 5295890
II - Create the following Inventory Information’s in your Books. Unit of Measurement as –

Nos.
N Item Total Godowns Cost Selling Total GST
o. Qty Shop Warehous Price Price Amount
e
1. Samsung M20 12 5 7 8000 10990 96000 12%
2. Redmi Y2 15 7 8 7500 9500 112500 12%
3. Vivo Y95 10 6 4 13000 15900 130000 12%
4. Motorola 6G 13 10 3 9500 11500 123500 12%
5. Lava Z92 8 5 3 8000 9990 64000 12%
6. Nokia 3310 31 25 6 2500 3200 77500 12%
7. Oppo F11 PRO 22 18 4 23000 24900 506000 12%
8. Apple IPhone 6 18 12 6 10000 11200 180000 12%
9. Lenova K8 Note 16 8 8 8500 10400 136000 12%
10 LG G5-1 25 15 10 1500 2360 37500 12%
Total 170 1463000
III – Create the Following Transaction for your Books (Purchase and Sales are GST Included)
1. The Company Purchased the Following Items from Udyan Mobile Shop and Stored in
Shop Godown
Samsung M20 25
Redmi Y2 22
Vivo Y95 23
Motorola 6G 18
Lava Z92 12
2. The Company return the Following Items to Udyan Mobile Shop
Samsung M20 5
Redmi Y2 3
Vivo Y95 2
3. The Company Make the Payment to Udyan Mobile Shop through State Bank of India
Cheque for Rs. 9,43,600/-
4. The company paid the Advertisement Expenses for Rs.23,000/- through cash
5. The company withdraw the cash from bank for Rs. 25,000/-
6. The company Sold the Following Itmes to Paradise Mobiles. Select the Stock from the
available godown.
Samsung M20 30
Redmi Y2 34
Vivo Y95 30
Motorola 6G 28
Lava Z92 20
7. The Company Received the Cheque for Rs.18,49,680/- from Paradise Mobiles.
8. The Company Paid the Salary for 15,000/- through cash
9. The Owner withdraw the cash for 50,000 from State Bank of India for his Personal Use.
10. The Company Purchased the Following Stock Item from Star Mobiles and Stored in Shop
Godown
Nokia 3310 11
Oppo F11 PRO 15
Apple IPhone 6 13
Lenova K8 Note 24
LG G5-1 14
11. The Company Make the Payment to Star Mobiles through State Bank of India Cheque
for Rs. 8,14,800/-
12. The company Sold the Following Itmes to Varshini Mobiles . Select the Stock from the
available godown.
Nokia 3310 32
Oppo F11 PRO 30
Apple IPhone 6 25
Lenova K8 Note 24
LG G5-1 35
13. The company Return the Following Itmes from Varshini Mobiles .
Nokia 3310 7
Oppo F11 PRO 4
Apple IPhone 6 5
14. The Company Received the Cheque for Rs.14,37,632/- from Varshini Mobiles
15. The Company Issue the Cheque for Rs. 32,000/- for Electricity Charges
16. The Company paid the Interest to Loan for Rs.3750/- by cash
17. The company withdraw the cash from bank for Rs. 30,000/-
18. The Company paid cash for the following Expenses Staff Welfare-Rs.2500/-, Travelling
Conveyance – Rs. 3200/-, Office Maintance – Rs.3,000/-
19. The Company paid the Insurance Premium Rs.5,500/- through Cash
20. The Company Rs. 5,000/- Deposited into Bank
X) Create the Following Company in Tally Books “NATIONAL ENGINES PRIVATE LIMITED “ (GST
No : 33AANFN4230A1ZT ) Address : 1/177-3, 1 St Street, Vivekandha puram, SRKV Post,
Coimbatore – 641 020. For the financial year 2018-2019
I - Trial Balance
Sl.No Particulars Debit Credit
01. Capital 994600
02. Cash in Hand 28400
03. Stock 1st April 2018 347250
04. Standard Charted Bank 50000
05. Furniture and fittings 200000
06. M/s. Sweet World(33AGRPN2096C1ZC ) 214200
07. City Traders (33AAFFV3481K1ZX) 118300
08. Krishna Store (33CBJPM0803P1ZJ) 30000
09. Amandham Traders (33ANEPG9669C1Z0) 400000
10. Thomas Trading ( 33BSGPM2687G1ZL) 42000
11. Key Foods International( 33AKDPB4228N2ZB) 297600
12. Sales 124800
13. Sales Return 12800
14. Purchase 342800
15. Purchase Return 24500
16. Discount Received 8000
17. Discount Allowed 2000
18. Wages 42500
19. Printing Stationery 1600
20. Rent A/c. 10000
22. Computer A/c. 24500
23. Machinery Account 428500
24. Salary Paid 48097
25. Income Tax 3500
26. Office Expenses 24000
27. Factory Rent 13800
28. Power and Fuel 14100
29. Sales man Commission 25100
30. Canara Bank Loan Account 658347
Total 2268147.00 2268147.00
II - Create the Following Inventory Information’s in your Books . Unit of Matures as - Nos
Sl. Particulars Total Godown Cost Selling Total GST
No Qty Price Price Cost
Store Show
Room
01. Automobile Engine - TVS 12 7 5 4500 5100 54000 18%
02. Automobile Engine – Bajaj 9 4 5 4750 5350 42750 18%
03. Automobile Engine - Honda 11 7 4 6150 6650 67650 24%
04. Automobile Engine – L & T 13 8 5 5100 5700 66300 18%
05. Automobile Engine - KTM 12 6 6 4900 5600 58800 12%
06. Automobile Engine - 11 4 7 5250 5850 57750 24%
RoyalEnf.
Total 25 Total 347250
III - Create the Following Transaction for your Books ( Purchase and Sales are GST Included )
01. The Company Purchase the Following Items from City Traders on 01.04.2018
Automobile Engine – Bajaj 12
Automobile Engine - Honda 20
Automobile Engine – L & T 18
02. The Company Make the Payment to City Travel through Cheque for Rs. 45,000/-
03. The company paid the cash for following Expenses 1) Stationery Purchase – 500/-
2)Office Expenses – 800/- 3) Staff Welfare – 500.-
04. The Company Sold the Following Items to M/s. Sweet World
Automobile Engine - KTM 3
05. The Company Received the Cheque from Sweet World for Rs. 5,00,000/-
06. The Company Sold the Following Items to Krishna Stores
a) Automobile Engine – Bajaj – 6 Nos , b) Automobile Engine KTM – 3 Nos
07. The Company Recd the Cheque from Krishna Store for Rs. 2,50,000/-
08. The Company Withdraw the Cash for Rs. 1,00,000 from Bank
09. The Managing Director Withdraw the cash for Rs. 20,000/- from Bank for his own use
10. The Company Issue the Cheque for Rs. 18,530/ - for Electricity Charges
11. The Company paid Rs. 2,23,500 to Thomas Trading Via Cheque
12. The Company Paid the cash Rs. 5000 for Travelling Expenses to Staffs
13. The Company Paid the Interest to Loan via Cash for Rs. 2500/-
14. The Company Purchase the Following Items from Key Foods International
Automobile Engine – TVS 15

Automobile Engine - KTM 19
Automobile Engine - 07
RoyalEnf.
15. The Company Sold the Following Items to Amandham Traders
Automobile Engine – TVS 12

16. The Company Received the Cheque for Rs. 4,50,000/- from M/s. Amandham Traders
17. The Company Paid the Amount Rs. 2,85,000/- to Key Foods International
18. The Company Withdraw the Cash from Bank Rs. 50,000/-
19. The Company paid the Cash for following Expenses a) Stationery – 500/-, b) Staff
Welfare- 1500/- c) Travelling Conveyance – 3,200/-
20. The Company Paid the Wages For 25000 Though Cash for Contract Labour’s
XI) Enter the following transactions in the books of Vivek Ice Shop( GST NO :
33AAFFV3481K1ZX).The Trial Balance of the Company as on 1/4/18 is as under.
Session I – Accounting master Creation
Sl.No Particulars Debit Credit

01. Drawings 45000
02. Goodwill 90000
03. Land and Building 138600
04. Plant & Machinery’s 40000
05. Loose Tools 3000
06. Akchaya Store (gstno : 33AANFN4230A1ZT) 3000
07. Opening Stock 225030
08. Purchase 51000
09. Wages 20000
10. Capital 160000
11. Sudhakar Enterprises(gst No : 33CBJPM0803P1ZJ) 33800
12. Bharath Traders ( Gst No : 33ANEPG9669C1Z0) 70000
13. Carriage outward 500
14. Carriage inwards 1000
15. Coal 5800
16. Salaries 35000
17. Purchase Return 2650
18. Sales 477630
19. Rent factory 2800
20. Discount paid 1500
21. State Bank of India 25000
22. Cash 400
23. Vicky Enterprises ( gst no : 33BSGPM2687G1ZL) 45000
24. Repairs and maintenance 1800
25. Printing charges 500
26. Stationery 1200
28. Sales Return 2000
29. Furniture 1200
30. General Expenses 1250
Total 744080 744080
Session II – Inventory Master Creations. All the Inventory items under covered the GST
Item Name Qty Godown Cost Selling GST %

Pcs. Shop Cold Price Price
Storage
Vanilla 540 200 340 15 22 18
Chocolate 1050 350 700 21 30 18
Ice Cake 1140 200 940 45 61 12
Strawberry 230 100 130 12 16 5
Black Forest 575 125 450 35 49 5
White Forrest 210 50 160 37 52 18
Apple Cake 300 100 200 38 60 28
Wonder Cake 1025 400 625 21 34 18
Birthday Cake 250 120 130 200 340 12
Special Type 100 50 50 300 410 18
Cakes
Total 5420 1695 3725
Session – III Enter the following Transaction in Company Books ( All Sales and Purchase are
GST Applicable )
1. On 5/4/18, the company sold the following items to a new customer, The Kamadhenu
cake shop (33AAJFG7103K1ZH), from storage godown.
Ice Cake – 40 Nos
Wonder Cake – 35 Nos
Special Type Cake – 13 Nos
2. Kamadhenu Traders Return the following material for reason of expiry date wrongly
printed
Wonder Cake – 8 Nos
Special Type Cake – 1 Nos
3. Purchased the Following Material From M/s. Sudhakar Enterprises (Gst No :
33AAVFS1120L1Z2)
Ice Cake - 300 Nos
White Forrest – 200 Nos
Apple Cake – 400 Nos
4. The Company return the following material recd from M/s. sudhakar Enterprises
Ice Cake - 13 Nos
White Forrest – 20 Nos
5. Received from Vicky Enterprisesfor outstanding amount for cheque.
6. Purchased the following items from on Bharath Traders 9/4/18.
Black Forest 300 Apple Cake 490

White Forrest 180 Wonder Cake 630
The items were stored in storage godown.
7. Received the 50% of the above bill from Kamadhenu Stores 10/4/18 by cash.
8. Paid Rs. 33800 by cheque towards the opening balance pending to Sudhaker enterprises
on 11/4/18.
9. Sold the following items to Akchaya Store
Apple Cake 200 Birthday Cake 105

Wonder Cake 625 Special Type Cakes 34
10. Purchased the following items from M/s. Bharath Traders on 14/06/2018
Vennila 150 Black Forest 625

Chocolate 350 White Forrest 310
Ice Cake 600 Apple Cake 290
Staberry 840
11. Return the Whole Lot recd from Bharath Traders recd on 14/06/2018
12. On 14/4/18, the final payment recd from M/s. Kamadhenu Enterprises.
13. On 15/4/18, paid the outstanding to Bharath Traders
14. On 28/4/18, Conveyance of Rs.8,000, staff welfare – 12000, office rent - 14500, Salaries
– 28,000/- and Stationery for Rs. 800/- was paid by cash.
15. The Managing Director Draw the Amount Rs. 80000 from Cash
16. Cash With Draw from the Bank for Rs. 20,000/-
17. The Managing Director Draw the cash Rs. 5,000/- His own Use
18. Delivery the Following Material to Akchaya Store
Black Forest 255 Wonder Cake 305

White Forrest 160 Birthday Cake 180
Apple Cake 210
19. Cash Deposited to Bank for Rs. 2, 842/- ( 2000 x 1, 500 x 1, 100 x 2, 50 x 2, 10 x 4, 1 x 2)
20. Cash Recd from M/s. Akshaya Stores 25,000/-
XII) S Phones Ltd. is a Smartphone manufacturing concern. The balances as per Trial
Balance are given below. Create a company called S Phones Ltd. ( GST NO :
33AAFFV3481K1ZX). for the financial year 2018-19 and enter the following details.
Raj’s Capital A/c 10,00,000
Chennai Mobile (gstno : 33AANFN4230A1ZT)

1,25,000
Nokia Cellone Company(gst No : 33CBJPM0803P1ZJ)
1,51,000
Samsung Mobiles( Gst No : 33ANEPG9669C1Z0)
84,000
Raviram Mobiles ( gst no : 33BSGPM2687G1ZL)
1,10,000
A2Z Suppliers A/c 2,30,000
SS Traders A/c 1,25,000
Purchases A/c 3,60,000
Sales A/c 5,25,000
Opening Stock A/c 5,40,000
Cash A/c (Predefined Ledger) 1,50,000
ICICI Bank A/c 3,75,000
Sales Tax A/c 25,000
Sales Return A/c 18,000
Purchase Return A/c 35,000
Buildings A/c 2,00,000
Maintenance Charges A/c 7,000
Salary A/c 38,000
Bank Charges A/c 2,000
Total 20,50,000 20,50,000
The company has the following opening stock. (Hint: Create S1 Phone under Consumer
Product and the rest under Components.) in GST 18% CGST 9% SGST 9%
Item Cost Selling Total Raw Finished Show Total

Price Price Qty Material Godown Room Value
S1 Phone (Set Components) 9,000 12,000 10 - 4 6 90,000
Top Enclosure 300 - 50 50 - - 15,000
Circuit Board 1,800 - 50 50 - - 90,000
LED Display 1500 - 50 50 - - 75,000
Camera Module 1000 - 50 50 - - 50,000
Audio Interface 2000 - 50 50 - - 1,00,000

Battery 600 - 50 50 - - 30,000
Touch Screen Controller 1300 - 50 50 - - 65,000
Bottom Enclosure 500 - 50 50 - - 25,000
Total 410 400 4 6 5,40,000
Enter the following transactions in the books of S Phones Ltd.
I Enter the Purchase Order for the followings

Sl No Order Num Supplier Name Name of the Items Qty
01. 1051 A2Z Suppliers A/c S1 Phone (Set 25
Components)
Top Enclosure 18
Circuit Board 31
02. 2015 Nokia Cellone Company LED Display 35
Camera Module 54
Audio Interface 29
03 2145 Samsung Mobiles Battery 45
Touch Screen Controller 18
Bottom Enclosure 106
II – Enter the Purchase Bills for the following
Sl Supplier Order Supplier Name Name of the Items Qty

No Bill No Num
01. 14158 1051 A2Z Suppliers A/c S1 Phone (Set 25
Components)
Top Enclosure 18
Circuit Board 31
02. 21548 2015 Nokia Cellone Company LED Display 35
Camera Module 54
Audio Interface 29
03 12548 2145 Samsung Mobiles Battery 45
Touch Screen 18
Controller
Bottom Enclosure 106
III Payment entry for the above purchase
XIII) Create the company in the name of “MS YUMMY SNACKS”(GST no:
33ABJFM1002C1Z4)“MS YUMMY SNACKS” is a major Indian Sweet and Snacks Manufacturer
based in Coimbatore, Tamilnadu.
Particulars Dr Cr
Capital 4,00,000
Purchases 96,220
Purchase Return 12,000
Sales 1,80,000
Sales Return 25,000
Abirami Enterprises (33ABGFA7073C1ZS) 163,575
Building 2,00,000
Packing Machine 1,00,000
Equipments 20,000
Depreciation on Machinery 15,000
Depreciation on Building 20,000
Discount allowed 1,500
Discount received 2,500
Geethanjali Traders (33AAEFG0352R1ZB) 1,55,000
A1 chips(33AAGCA3402P1ZS) 90,000
Nature Dry & Nuts (29AAJFN5940P1ZG) 1,03,000
Interest paid 5,000
Union Bank 40,000
Sakthi stores (33ADJFS5811M1ZS) 1,05,000
Cash 10,000
Vetri Maligai stores(33AFJPU4214N1Z4) 1,50,000
ICICI Loan 1,00,000
Total 11,67,692 11,67,692
The following are the Closing Raw materials of last financial year.
GODOWNS
QTY in COST Total
S.NO. STOCK ITEMS Work
kgs Store PRICE Price
place
1 Moong lentils 10 8 2 75 750
2 Edible Veg Oil (lts) 10 10 0 125 1250
3 Salt 10 8 2 15 150
4 Sugar 10 5 5 45 450
5 Almond 5 4 1 350 1750
6 Raisins 5 4 1 150 750
7 Cashews 5 4 1 110 550
8 Potato Flacks 2 1.5 0.5 110 220
10 Sesame seeds 8 5.5 2.5 120 960
11 Red chilli powder 6 4 2 150 900
12 Poppy seeds 2 1.5 0.5 450 900
13 Besan flour 30 20 10 52 1560
14 Cumin powder 5 3 2 85 425
15 Black salt 2 1.5 0.5 39 78
16 Chick Peas 10 5 5 85 850
17 Onion powder 5 3 2 80 400
18 Turmeric powder 3 2 1 160 480
19 Garlic powder 3 2 1 35 105
Dried mango
20 2 1 1 200 400
Powder
21 Black pepper 5 3 2 550
2750
22 Wheat Flour 30 20 10 25
750
23 Fennal Seed 5 3 2 25
125
24 Cumin Seed 2 2 0 32 64
1661
Total 175 121 54
7
The following are the Closing Finished items of last financial year.(GST – 12%, HSN code –
4061)
S.NO QTY in GODOWN Selling Total

STOCK ITEMS
. nos SHOP STORE Price Price
50 g
1 Moong Dal 500 150 350 15 7500
Pancharatan
2 100 750 25 21250
Mixture 850
3 Boondi 750 75 675 18 13500
100 g
1 Moong Dal 850 50 800 30 25500
Pancharatan
2 30 695 50 36250
Mixture 725
3 Boondi 1020 20 1000 35 35700
4 Masala Chana 650 45 605 30 19500
5 Mini samosa 860 52 808 48 41280
200 g
Pancharatan
1 12 563 85 48875
Mixture 575
2 Boondi 800 5 795 70 56000
30535
Total 7580 539 7041 5
1. Received Rs. 1, 00,000 by State Bank of India Cheque (No. 123459) from Vetri Maligai
Stors on 2/4/18
2. Received Rs. 50,000 by Canara Bank Cheque (No. 453287) from Sakthi Stores on 3/4/18
3. On 3rd April 2018 placed an order with Abirami Enterprises for the items as mentioned
below. Company needs to pay 1% on the total purchase as packing charges and will be
stored in storage godown. Ordered stock items should be delivered within 7 days of
placing the order (order no. PO-001)
Moong lentils 20 Kgs
Potato Flacks 10 Kgs
Chick Peas 30 Kgs
Edible Veg Oil 50 ltr
Sugar 10 kgs
Black Pepper 5 kgs
4. Received Rs. 90000 Cheque No. 582361 from A1 chips on 05/4/18 towards the opening
balance pending
5. On 10th April 2018 goods received (without Invoice) from Abirami Enterprises which
were ordered on 3rd April 2018
6. On 12th April company returned Moong lentils – 5 Kgs, Chick Peas – 5 kgs, Black Pepper
Corns – 1 Kgs to Abirami Enterprises from storage godown
7. On 15th April raise a purchase invoice on Abirami Enterprises for the following stock
items, the purchase invoice will be linked to the receipt note was recorded on 12/4/18.
(credit Period 45 days)
8. Purchased the following stock items on 16th April 2018 from Geethanjali Traders with
invoice. Out of this transaction value 50% payable as on the transaction date and the
remaining is payable within 30 days. Payments are made by cheque. The GST is
applicable.
Turmeric Powders 5 Kgs
Fennel seeds 10 Kgs
Cumin seeds 15 Kgs
Red chilli powder 10 Kgs
Black salt 5 Kgs
Onion Powder 5 Kgs
Dried mango Powder 5 Kgs
9. Purchased the following stock items on 17th April 2018 from Nature Dry & Nuts with
invoice. Out of this transaction value is payable with in two equal installment. Ins 1 is 15
days, Ins 2 is 30 days. The GST is applicable.
Almond 10 Kgs
Raisins 10 Kgs
Cashews 15 Kgs
Sesame seeds 15 Kgs
Poppy seeds 5 Kgs
10. Paid Rs. 1,63,575 by Union bank Cheque No. 582361 towards the opening balance
pending to Abirami Enterprises on 25/4/18
11. The company returned the items to Geethanjali Traders from storage godown on
18/4/18
Turmeric powder 5 Kgs
Cumin seeds 15 Kgs
12. On 19/4/18 Return the whole lot received from Nature Dry & Nuts received on 17/4/18.
Rejected reason inferior quality.
13. Paid to Nature Dry & Nuts for outstanding amount Rs. 1,03,000 for Union Bank cheque
No. 582362 on 20/4/18
14. The managing director draw the amount of Rs.5,000 from cash on 21/4/18
15. On 22/4/18 pooja expenses – 1000, staff welfare – 2000, conveyance – 1500 was paid
by cash
16. On 22/4/18 order received from Vetri Maligai stores for (order No. SO – 001). The due
date for 2 days. 2% delivery charges. The items were delivered from the available
godown
Moong Dal(100g) 50 pkts
Pancharatan 100
Mixture(100g) pkts
150
Boondi(50g) pkts
150
Masala Chana(100g) pkts
100
Mini samosa(200g) pkts
17. On 24/4/18 goods were delivered (without Invoice) to Vetri Maligai stores against the
Order No. SO-001.
18. On 25/4/18 Vetri Maligai stores rejected Boondi(50g) – 50 pkts , Mini samosa(200g)– 25
pkts
19. On 26/4/18 Discount received from Geethanjali Traders for 10% of the payable value of
16/4/18
20. On 29/4/18, Order received from A1 chips for (Order No. SO-002). The due date for 1
days. 2% delivery charges. The items were delivered from the available godown.
Moong Dal(50g and 100g) 200 pkts each
Pancharatan
Mixture(50g,100g,200g) 150 pkts each
Boondi(100g,200g) 100 pkts each
Masala Chana(100g) 100 pkts each
Mini samosa(100g) 50 pkts each
21. On 30/4/18 goods were delivered (without Invoice) to A1 chips against the order No.
SO-002
22. On 1/5/18 paid to Nature Dry & Nuts for Ist installment by Uniion bank cheque no.
582364 on Bill date 17/4/18
23. On 2/5/18 Paid Wages-10,000, Salary-30,000 on union Bank Cheque No.582365
24. On 03.05.2018 Cheque received from Sakthi Stores for Rs.25000 and Cash as Rs.25000.
25. On 5/5/18 raise a sales invoice on A1 chips the sales will be against the delivery note
voucher was recorded on 30/4/18. GST applicable. The total amount received in
immediately. (Canara bank cheque no. 453299)
26. On 7/5/18 the company sold the following items with invoice to Vel Murugan Stores
(GST: 33AADFS4810M1Z7) Cash received. The items were delivered from the available
godown. GST is applicable.
Pancharatan Mixture
250 pkts Boondi (200g) 200 pkts
(200g)
27. Transferred Rs. 15,000 from cash a/c to Petty cash a/c on 10/5/18
28. on 12/5/18 received the pending amount from Vel Murugan Stores
29. Deposited cash to Rs. 50,000 in Union Bank a/c on 15/5/18 (denominations as under
Rs.2, 000-20nos. 500-10nos. 200-20nos. 100-10nos.)
30. Paid stationery charges of Rs. 2500 using petty cash on 18/5/18
31. On 20/5/18 Vel Murugan Stores rejected Pancharatan Mixture (200g) 50pkts, Boondi
(200g)-10 pkts
Prepare the Payroll (HR Process) sheet for Following Information
1. Prepare the Salary Statement and Process the Salary for the following Employees in
your Book Salary Structure as per the following Scheduled for Confirm Labours and
Staffs Basic – User Defined Value , DA- 35% of Basic , HRA – 25% of Basic,
Special Allowance – 20% of ( Basic + DA) , Other Allowance – 30% of ( Basic +
HRA) ESI – 0.75 % of Total Earning, PF – 12% of Basic
Sl. Employee Father Emp. DOB DOJ B.G Attend Basic

No Name Name No ance in
days In Rs.
1 Vimal Visu 210151 05/08/73 1/4/18 A+ P-25 6500
A-1
2 Kishore Joseph 210152 15/08/72 1/4/18 Ab+ P-22 6000
A-1
CL-2
3 Arun Kiran 210153 02/04/74 1/4/18 B+ P-23 7000
A-0
CL-3
4 Sankar Nivas 210154 05/05/76 1/4/18 O+ P-24 7560
A-1
CL-1
5 Nithiesh Sarath 210155 08/09/77 1/4/18 Ab+ P-19 5500
A-2
CL-2
SL-3
XIV) Create the company in the name of POORNI ENGINEERING COMPANY (GST NO:
33AAWFP5983F1ZM), NO.121z, Padmalaya towers, Gandhipuram, Coimbatore – 641012.

Opening Stock 662750.00
Bank charges 703.00
Billing Software 11000.00
Bright Engineering company(33AXVPS5679K1ZC) 50748.00
Capital – Gowtham 210000.00
Capital – Raja 330000.00
Cash 56855.00
Classic Engineering Enterprises (33AACCB6699P1ZY) 75714.00
Computer and Printer 40000.00
Consulting Fees 6188.00
Computer Maintenance 500.00
Electricity charges 441.00
Freight charges 250.00
God a/c 100.00
Indian Bank a/c 310348.00
Jayalakshmi Engineering Company(33ACVPR8647R1Z8) 46702.00
Kurunchi Constructions (33AAACE6859J1ZF) 40902.00
Loading and Unloading charges 9086.00
Office expenses 500.00
Printing and Stationary expenses 1700.00
Purchases a/c 511670.00
Ragu Industries (33AABCR0314E1Z6) 265803.00
Rent Expenses 15000.00
Round off 3.00
Salary 85000.00
Indian Bank Loan 500000.00
Sales a/c 850667.00
Sree Power Engineering(33AIJPS2710C1ZP) 28320.00
Sri Ram Engineering company(33CPGPS1614P1ZK) 73447.00
Travelling Expenses 15400.00
Vaibhav Trading company (33AGTPK7414R1ZM) 82970.00
Viveka Engineering company (33ABUPR0648G1ZD) 30373.00
Total 2156570.00 2156570.00
Create the following Stock items as mentioned below. (HSN CODE – 8481, GST – 18%)
No.of
Cost Value of Selling
Particulars items
price Items price
in shop
100mm air valve 15 3250 48750 3500
100mm check valve 88 1200 105600 1700
100mm resilient seated valve 20 3105 62100 3605
150mm air valve 15 1574 23610 2074
150mm check valve 18 4880 87840 5380
200mm air valve 10 6000 60000 6500
50mm air valve 10 2520 25200 3020
80mm air valve 10 2500 25000 3000
80mm check valve 5 3250 16250 3750
Total 237 662750
I. The following are the transactions to be entered.(Note: Credit period for Purchase is 30
days and for Sales more than 1lakh can pay by two equal Installments Ins1 -15 days,
Ins2 – 30 days and get 2%discount )
1. Vaibhav Trading Company paid Rs.50,000 by cheque for an outstanding amount on
02.04.2019
2. On 02.04.2019, the following items are sold to Bright Engineering company for credit (Bill
no:PEC/SAL/1054)
100mm air valve - 10 nos
100mm check valve - 12 nos
100mm resilient seated valve - 15 nos
3. Rent of Building paid on 03.04.2019 for Rs.10000 by cash
4. On 05.04.2019, the following items are sold to Classic Engineering Enterprises for credit (Bill
no: PEC/SAL/1055)
5. 05.04.2019, Rs.25000 cash received from Bright engineering for the outstanding balance.
6. Electricity charges paid for Rs.750 by cash on 07.04.2019
7. On 08.04.2019, the following items are sold to Jayalakshmi Engineering Company for credit
credit (Bill no: PEC/SAL/1056)
8. Kurunchi constructions paid Rs.20000 cheque on 10.04.2019.
9. Salary paid to office staffs for Rs.75000 by cheque on 10.04.2019
10. On 11.04.2019, the following items are sold to Kurunchi Constructions for credit (Bill no:
PEC/SAL/1057)
11. Rs.25000 cash Advance received from Sri Power Engineering on 11.04.2019
12. Deposit Rs.25000 cash at bank on 12.04.2019
13. On 13.04.2019, the following items are sold to Sree Power Engineering for credit (Bill no:
PEC/SAL/1058)
14. Rs.100000 Cheque received from Classic Engineering Enterprises on 14.04.2019
15. On 14.04.2019, Cash withdrawn from bank for petty cash
16. Spent Rs.1000 for Pooja Expenses on 14.04.2019
17. The following items purchased from Ragu Industries on 14.04.2019 (Bill no: RI/Inv/1014)
18. 5% Discount received from Ragu Industries for the items purchased on 14.04.2019
19. On 15.04.2019, the following items are sold to Sri Ram Engineering company for credit (Bill
no: PEC/SAL/1059)
20. Company paid Consulting fees of Rs.5900 by cheque on 15.04.2019.
21. Company received an outstanding amount from Vaibhav Trading company by cheque on
16.4.2019
22. On 17.04.2019, 1st Installment Cheque received from Bright Engineering Company for the
sales made on 02.04.2019.
23. On 18.04.2019, the following items are sold to Vaibhav Trading company for credit (Bill no:
PEC/SAL/1060)
24. On 19.04.2019, Vaibhav Trading company returned all the items due to mismatch
25. Jayalakshmi Engineering company paid Rs. 90000 cheque on 20.04.2019
26. On 21.04.2019, the following items are sold to Viveka Engineering company for credit (Bill
no: PEC/SAL/1061)
27. On 23.04.2019, Company purchased a new Lenova laptop worth of Rs.58000 for Office use.
28. Cheque received from Sri Ram Engineering Company of Rs.100000 on 25.04.2019.
29. On 28.04.2019 Kurunchi Constructions paid 1st Installment for the sales made on 11.04.2019
30. The following items purchased from Ragu Industries on 29.04.2019(Bill no: RI/Inv/1035)
31. On 30.04.2019 Freight charges paid for Rs.1500 by cash.
32. Cash withdrawn from bank for office use of Rs.25000 on 30.04.2019
Prepare the Payroll ( HR Process ) Sheet for Following Information
Prepare the Salary Statement and Process the Salary for the following Employees in your Book
Salary Structure as per the following Scheduled for Confirm Labours and Staffs Basic – User
Defined Value , DA- 40% of Basic , HRA – 30% of Basic, Special Allowance – 25% of ( Basic
+ DA) , Other Allowance – 30% of ( Basic + HRA) ESI – 0.75 % of Total Earning, PF – 12% of
Basic Deduct the Salary TDS if Applicable employees
Sl. Employee Father Emp. DOB DOJ B.G Departme Attenda Basic
No Name Name No nt / nce in In Rs.
Designati days
on
1 Fawaz Paavan 102178 23/06/98 1/4/17 A- Pro.Work P-23 4800
er A-1
CL-2
2 Francis Raghav 102179 12/04/78 1/4/17 O+ Pro.Work P-22 5100
er A-0
CL-3
SL-1
3 Girinath Ravindar 102182 18/06/78 1/4/17 B+ Pro.Work P-17 3150
er A-6
CL-3
4 Gayan Rashid 102183 21/03/75 1/4/17 A- Machine P-22 4100
Operator A-1
CL-2
5 Jayaprakash Viresh 102196 16/12/87 1/4/17 B+ Pro.Work P-18 3780
er A-5
CL-3
MIS Reports
1. To Generate of Balance Sheet
2. Generation of Profit & Loss Account
3. To generate Cash Flow & Funds Flow Statement
4. To generate of Receipts and Payment Report
5. Generation of Purchase & Sales Register
6. To generate Day Book for the period 1.4.19 to 30.4.19
7. To view a Stock Summary Report
8. Generation of Employees payslip Report
9. To View Party wise Outstanding Report
10. To generate GSTR - 1 & GSTR - 2 & GSRT – 3B Reports
XV) Create “Vishnu Motors Company” (GST NO: 33AAFFV3481K1ZX) for the financial year
2018-19. Address: Villankurichi Rd, Cheran ma Nagar, Coimbatore, Tamil Nadu 641035. Ph.no:
99622 17278, 0422-40254142.
1 Opening stock 38277400
2 Arun’s Capital 12500000
4 Bajaj motors(33AANFN4230A1ZT) 1883400
5 Cash 1787500
6 Computer 120000
7 Courier 6800
8 Discount 134500
9 Electricity Deposit 100000
10 EB Bill 18500
11 Fuel& Oil 16000
12 Furniture 156000
13 Equipment’s 1600000
14 Venkateswaran motors(33ASBPV3463F1ZS) 1420000
15 Hero Honda Dealers (33AAACH0812J2Z2) 2300000
16 ICICI loan 5000000
17 Interest on loan 70000
18 Maintenance charges 7000
19 Punjab National Bank 2860000
20 Petty Cash 1700
21 Plant & Machinery 1500000
22 Profit and Loss a/c 1850000
23 Purchase 33612000
24 Purchase return 682000
25 Rasi Agency(33AHRPG7034N1ZY) 1120000
26 Ram Dev Agency(33AVGPS3811A1Z2) 1280000
27 Sales 45175000
28 Sales Return 500000
29 Service Charge 165000
30 Stationary 13500
31 Siva's Capital a/c 12500000
32 Sundaram Finance 1000000
33 Telephone Bill 22500
34 Transport rent 75000
35 TVS Sundaram (33AYMPR9654F1ZW) 2485000
36 Vehicles 1200000
37 Yamaha Motors (33AABCI7552F1ZR) 1100000
Total 86640400 86640400
1. Create the following Inventory Master in “Vishnu Motors Company”
S.N STOCK TOTAL GODOW SHOWROO COST SELLING

PARTICULARS
O GROUP QTY N M PRICE PRICE
1 Bajaj Avenger 20 5 15 61000 65000
2 Bajaj Discover 150 18 8 10 47000 49850
3 Bajaj Ninja 250 10 5 5 259000 269000
4 Bajaj Ninja 650 5 2 3 452900 478900
BAJAJ
Bajaj Platinum 125 Cc
5 DTS 32 20 12 31000 34500
6 Bajaj Pulsar 180 Dts 25 10 15 60000 63500
7 Bajaj Pulsar 220 10 5 5 80000 86500
8 Hero Honda CD Dawn 20 10 10 31000 34500
9 Hero Honda Hunk 10 4 6 62000 65600
10 Hero Honda Karizma HERO 10 5 5 71500 75000
Hero Honda Splendor HONDA
11 Plus 20 8 12 39200 42000
12 Hero Honda Deluxe 15 10 5 38000 40500
13 TVS Apache RTR160 15 10 5 58200 60500
14 TVS Apache RTR+ABC 12 4 8 75000 79500
TVS
15 TVS JIVE 30 10 20 38450 41500
16 TVS star City 20 10 10 36500 40000
17 Yamaha Fazer YAMAHA 10 3 7 69000 73500
18 Yamaha MT-01 10 5 5 950000 1050000
19 YAMAHA SS125 6 2 4 48500 51500
20 Yamaha Vmax 5 3 2 1850000 2000000
21 Yamaha YBR 110 10 4 6 50840 44000
22 Yamaha YBR 125 10 5 5 54500 47800
23 Yamaha FZ-16 5 3 2 63000 69500
TOTAL 328 151 177
2. Enter the following Business Transaction in Vishnu Motors Company (GST rate is 28%)
 (Note: Provide the Cheque Range for Punjab National Bank from 651001 to
651100 will be automatically captured in Inst No. field)
 Set voucher class for sales – set as VMC/001/18-19
1. On 01.04.2018, sold Bajaj Avenger 1 no to Mr. Ramachandran for ready cash.
2. On 02.04.2018 sold Bajaj Platinum 125 cc to Mr. Kumar by Cheque(no:750012-HDFC
BANK)
3. On 05.04.2018 salary paid Rs.70000 cheque to Mr. Anand (Sales Manager).
4. On 05.04.2018 paid salary to the following Staffs by bank:
Departments Staffs Name Amount.

Sales Department Ram kumar 20000
Arumugam 20000
Marketing Department Vijaykumar 25000
Rajeshkumar 25000
5. On 11.04.2018 company issued a cheque for the outstanding of Rs.5,00,000 to
Yamaha Motors.
6. Company paid Rs.150000 for Advertisement by cash on 12.04.2018
(i) Banner 60000
(ii) Poster 20000
(iii) TV ads 55000
(iv) Newspaper 15000
7. On 15.04.2018 cash withdrawn by owner from PNB for personal use Rs.35000
8. On 16.04.2018 TVS JIVE 5 nos sold to Rasi Agency from Godown for credit basis
amount collect in later.
9. On 17.04.2018 Rasi Agency returned 2 nos TVS JIVE
10. On 20.04.2018 company paid Rent of Rs.40000 by cheque
Godown -40%, Showroom – 60%
11. On 25.04.2018 TVS Star City two wheelers 7nos sold to Venkateswaran motors and
post date cheque received. (Deposited into bank on 27.04.2018. discount allowed
15%)
12. On 27.04.2018 Air conditioner bought for office use Rs.25000, from Win Enterprises
(credit basis)
13. On 29.04.2018 2 nos Bajaj pulsar 180 DTS bought from Bajaj Motors company
14. Physical Stock verification done on 30.04.2018 and found that there is mismatch in
TVS JIVE
15. On 30.04.2018 1 no Bajaj pulsar 180 DTS return to Bajaj motors.
16. 01.05.2018 Yamaha VMAX sold to Ramachandran received cheque, discount allow
10% sales invoice raised.
17. 03.05.2018 Hero Honda CD Dawn delivered to Rasi Agency 5 nos(Without Invoice)
18. 05.05.2018 10 nos TVS JIVE received from TVS Sundaram (Without Invoice)
19. Company paid Rs.30000 for advertisement by cash on 05.05.2018
a. Banner 6000
b. Poster 4000
c. TV add 8000
d. Newspaper12000
20. 06.05.2018 Yamaha Fazer 5 nos sold to Ram dev agency from Showroom
21. 07.05.2018 salary paid Rs.70000 cheque to Mr. Anand (Sales Manager) after
deducting TDS.

Arumugam 20000
Marketing Department Vijaykumar 25000
Rajeshkumar 25000
23. On 10.05.2018 Sweeper and Security Salary paid Rs.2500 and Rs.7500.
24. 10.05.2018 Yamaha Vmax 1 no transforms from godown to showroom
25. 11.05.2018 Rasi Agency 1 no Hero Honda CD dawn returned
26. 14.05.2018 Company rejects 3 nos TVS JIVE to TVS Sundaram
27. On 15.05.2018 Company wants to Revise Price for Bajaj
S.NO PARTICULARS SELLING PRICE
1 Bajaj Avenger 65000
2 Bajaj Discover 150 49850
3 Bajaj Ninja 250 269000
4 Bajaj Ninja 650 478900
5 Bajaj Platinum 125 Cc DTS 34500
6 Bajaj Pulsar 180 Dts 63500
7 Bajaj Pulsar 220 86500
28. 15.05.2018 Physical stock verification time TVS Star City trial ride damage. So it
removes from Showroom
29. On 15.05.2018 company delivered the following stock item with invoice to Ramdev
Agency
Bajaj platinum 25 – 15 nos
Bajaj Discover 150 – 05 nos
Bajaj Ninja 250CC – 04 nos
30. On 18.05.2018 Company received 2 nos each availability brand from Bajaj company
31. 20.05.2018Company paid Rent of Rs.40000 by chequeGodown -40%, Showroom –
60% after deducting TDS.
32. On 21.05.2018 Cash received from Rasi Agency Rs.5000
33. On 24.05.2018 TVS Apache RTR+ABC – 5 nos received with Invoice from TVS
Sundaram
34. On 31.05.2018 Ramdev Agency directly paid to TVS Sundaram Rs.1000000
35. On 06.06.2018 Yamaha Vmax 2 nos purchase from Yamaha. Bill paid 50% spot as
cheque
Balance amount paid 10 days later.
36. On 06.06.2018 Bajaj Avenger 2 nos sold to Venkateswaran motors for credit , due
date allow 10 days
37. On 06.06.2018 paid first due amount to Yamaha company by cheque
38. 07.06.2018 salary paid Rs.70000 cheque to Mr. Anand (Sales Manager) after
deducting TDS.

Arumugam 20000
Marketing Vijaykumar 25000
Department
Rajeshkumar 25000
40. On 10.05.2018 Sweeper and Security Salary paid Rs.2500 and Rs.7500.
41. On 15.05.2018 company delivered the following stock item with invoice to Ramdev
Agency
Bajaj platinum 25 – 15 nos
Bajaj Discover 150 – 05 nos
Bajaj Ninja 250CC – 04 nos
42. On 11.06.2018 Company bought Split AC @Rs.25000 from Win Enterprises, down
payment
10000 by cash.Remaining amount 10 installment due amount paying to on or before
5th of every month.
43. On 16.06.2018 Company received amount from Venkateswaran motors
44. On 20.06.2018 company paid Rent of Rs.40000 by cheque(Godown -40%, Showroom
– 60%)after deducting TDS
45. On 26.06.2018 Hero Honda Karizma bike sold to Rajesh, down payment amount
Rs.35000 balance amount 5 installments every month 2nd date.
46. On 26.06.2018 amount received from Rajesh by cheque
47. On 27.06.2018 Mr. Mahesh book the Yamaha MT-01 Rs.500000 amount received as
a cheque
48. On 30.06.2018 Yamaha MT-01 sold to Mahesh
49. On 30.06.2018 Amount received from Mahesh
50. On 30.06.2018 Service charge received from Venkateswaran motors Rs.5000
51. On 30.06.2018 Drawings for personal use 100000 from bank
52. On 30.06.2018 Following expenses made by cash
Stationary – 3000
EB bill – 12500
53. Reconcile the “Punjab National Bank” Statement in 01.04.2018 to 30.06.2018
On 01.05.2018 Bank charge debited Rs.120
On 02.06.2018 Interest amount Rs.87 credited
On 31.05.2018 cheque book charge debited Rs.50
On 03.06.2018 ATM card usage charge Rs.20 debited
Payroll ( Process the Salary for following Employees )
Sl No Employee Name Attendance Earning of the Employees Statutory

Deduction for
employees
Basic/ Da HRA Special Conveya PF ESI

Month Allowance nce
01 Mahalingam.T Present 23 8900 45% 35% 40% in 20% in 12% 0.75%

Days in in Basic Basic in
(Supervisor) In total
Basic Basic Basic
Absent- 1 day Earnings
Cl – 2 day
02 DuraiMurugan.S Present 24 11320 45% 35% 40% in 20% in 12% 0.75%

(Accountant) In total
Basic Basic Basic
03. Sathyaranga Present 24 11320 45% 35% 40% in 20% in 12% 0.75%
(Production In total
Basic Basic Basic
Supervisor ) Absent- 2 day Earnings
04. Rangaraj Present 24 11320 45% 35% 40% in 20% in 12% 0.75%
(Machine Operator) In total
Basic Basic Basic
05. Sakthivel Present 24 11320 45% 35% 40% in 20% in 12% 0.75%
(Machine Operator) In total
Basic Basic Basic
XVI) Raghu & Raj are partners sharing profits equally in M/s Delux Stationary, Coimbatore.
Financial Year Starting at 1.4.18 (GST No. 33AAZFA5962A1ZD)
Trial Balance (1st April 2018)
Particulars Debit Particulars Credit

Raghu Drawings 2000 Raghu Capital Account 35000
Raj Drawings 3500 Raj Capital Account 25000
FixedAssets(A) 64500 Sales 92500
Salaries and Wages 3700 Return Outwards 1300
Trade Expenses 1900 General Reserve 3800
Carriage Inward 400 Creditors (C) 15000
Royalties 1800 Commission 1500
Purchase 45300 Bank loan taken on 1.1.1999 8000
Return Inwards 2500
Debtors (B) 24600
Discount 1000
Insurance 1200
Stock(D) 23800
Advertisement 3000
ICICI Bank 2900
182100 182100
Schedule A: (Fixed Assets)

Machinery 18000
Land & Building 36000
Motor Car 10500
Total 64500
Schedule B:
(Debtors)
Kumar (GST No.33ABFFA8919C1ZO) 14000
Amit Raj (GST No.33AAPFA1122N1ZK) 5600
Sharma (GST No.33AAZFA3386N1ZO) 5000
Schedule C: (Creditors)
Varma (GST No.33AAVFA4016D1ZS) 3900
Anbu (GST No.33AATFA4351K1Z9) 4000
John (GST No.33AAPFA0775P1ZZ) 4600
Anand (GST No.33ABDFA6422C1Z4) 2500
Total 15000
Schedule D : (Stock)
Product Qty Cost Selling Total GST

Price Rate
CD File 40 35 40 1400 18%
Folder File 8 225 250 1800 18%
Box File 30 60 75 1800 18%
Leather Zip File 10 225 260 2250 18%
Tag File 50 17 20 850 18%
Stick File 150 8 10 1200 18%
Cobra Spring File 40 100 115 4000 18%
Document Folder File 10 650 700 6500 18%
Conference Folder File 10 175 195 1750 18%
Visiting Card Holder File 15 150 170 2250 18%
Total 23800
Transaction with GST

1. 1.4.18 Goods worth Rs. 500/- taken by Raj for personal use (Cobra Spring File-5)
2. 2.4.18 Sold CD File for 35 Qty&Stick File100 Qty to Sharma &Amit Raj respectively.
3. 5.4.18 Received cash of Rs. 12,500/- from Kumar
4. 7.4.18 Rs.3,700/- Outstanding Salary & Wages paid by cash
5. 10.4.18 Withdraw Rs. 1,000/- from ICICIBank.
6. 12.4.18 Purchase 5 Leather zip files from Anbu.
7. 14.4.18 Return goods of Rs. 289/- from Sharma. (CD File 7 Nos)
8. 16.4.18 Sold 10 Leather Zip Files to Kumar
9. 19.4.18 Sold Visiting Card Holder File 8, Conference Folder File 5, Document Folder File
7 to New Customer A P Graphics (GST No.33AAYFA1332P1Z3)
10. 22.4.18 Return Goods of 1 Leather Zip files to Anbu
11. 24.4.18 Deposit the amount to Bank Rs. 5,000
12. 26.4.18 Paid Cash of Rs.1,000 to John
13. 28.4.18 5% interest is to be allowed on partner’scapital.
14. 29.4.18 Provide for interest on bank loan at 10%p.a.
15. 30.4.18 Depreciate Land and Building by 10% Machinery by 12.5% and Motor Car by
10%
16. 2.5.18 Outstanding amount paid cash of Rs. 2,500/- to Anand
17. 4.5.18 Rs. 10,000/- Advance amount Received from Kumar
18. 6.5.18 Sold Conference Folder File 5, Cobra Spring File 18, Visiting Card Holder File 6,
Folder File 8 to Kumar
19. 8.5.18 Outstanding amount Received by cash of Rs. 5,000/- from Sharma
20. 9.5.18 Salary Paid by Cash Rs. 6,000/-
21. 10.5.18 Sold 20 Box File, Cobra Spring File 15 to Sharma.
22. 12.5.18 Received Cheque of Rs. 5,600/- from Amit Raj
23. 14.5.18 Sold 40 Tag File, 40 Stick File to Amit Raj
24. 16.5.18 Received Cheque of Rs.8,537/- from A P Graphics
25. 18.5.18 Received by cash of Rs. 4,000/- from Sharma
26. 20.5.18 GST payment paid for Month of April
27. 22.5.18 Paid Cash of Rs.3,000 to John
28. 24.5.18 Paid Cash of Rs.3,500 to Varma
29. 26.5.18 Paid Cheque of Rs. 5,000/- to Anbu
30. 28.5.18 Cash Deposit Rs. 5,000/-
MIS Reports
14. To generate the Ratio Analysis
19. Generation of Bills Receivable & Payable Report
XVII) Create the New Company in the name of Sri Ram Stores (GST No. 33AAVFA2370E1ZL)
90, Singapore Complex, Palaghat Main Road, Coimbatore,Tamil Nadu – 641008 and enter the
following date
Date Particulars Amount
1.4.18 Commenced Business with Cash 5,00,000

1.4.18 Paid for Advertisement by Cash 2,250
1.4.2018 Loan taken from Sakthi Finance Ltd through Cheque No.000251 5,00,000
2.4.2018 Purchase Nokia Cell Phone Model No N97- 50 Nos @ 11,20,000
20000/Nos Plus GST 12% on the product value from each from
Bhavani Home Needs Purchase Invoice No. 561 (GST No.
33ABCFA7356G1ZM)
3.4.2018 Company Return the item Nokia Cell Phone Model No. N97 2 44,800
Nos @ 20,000/- Plus 12% GST to Bhavani Home Needs
4.4.2018 Purchased Sony C902 Model Mobiles 50 Nos @ 16500/Nos Plus 9,24,000
GST 12% on the Product value from Cell City Purchase Invoice
No.1005 (GST No. 33ABHFA8084E1ZI)
5.4.2018 Sale of Nokia Model Mobiles N 97 model 25 Nos each 22500/- 6,30,000
Plus GST 12% to Geetha Mobiles Stores (GST No.
33AAQFA3998K1ZT)
6.4.2018 Company Return the item Sony Mobile C902 Model 3 Nos each 55440
16,500/- Plus GST 12% to Cell City
6.4.2018 Stationery Purchase by Cash 850
7.4.2018 Sales of Sony Mobile C-902 Model 35 Nos each @ 18000/- Plus 7,05,600
Tax 12% to Smart Cell Phones (GST No. 33ABHFA5981E1ZI)
8.4.2018 Inward the item Sony Mobile C-902 Model 3 Nos each @ 60,480
18000/- Plus GST 12% from Smart Cell Phones
10.4.2018 Sale of Sony Mobile C-902 Model 5 Nos @ 18000/ Each and 3,52,800
Nokia N 97 model 10 nos @ 22500 each Plus GST 12% to
Geetha Mobiles Stores
11.4.2018 Sales of Nokia Model no N 97, 8 Nos @ 22500/- each and Sony 3,83,040
Mobile C-902 model 9 nos @ 18000/- each Plus GST 12% to
Smart Cell Phones
15.4.2018 Received Union Bank of India cheque No.550012 from Geetha 5,00,000
Mobiles Stores (deposited to State Bank of India)
16.4.18 Received ICICI Bank Chq No.120142 dt 16/4/2018 from Smart 6,55,200
Cell Phones
20.4.2018 Received Union Bank Chq No. 550018 dt 20.4.18 from Geetha 3,00,000
Mobile Stores
21.4.2018 Received ICICI Bank Chq No.120144 from Smart Cell Phones 3,25,680
22.4.2018 Paid to Bhavani Home Needs (through State Bank of India Chq 9,88,000
No. 256001)
22.4.2018 Received cash from Geetha Mobiles 15,000
22.4.2018 Cash withdraw from State Bank of India through SBI Chq 50,000
No.256002
23.4.2018 Staff Salary paid through cash 12,000
23.4.2018 Paid Office Rent through cash 10,000
23.4.2018 Cash deposited to State Bank of India 25,000
24.4.2018 Cash discount allowed to Geetha Mobiles 8,000
24.4.2018 Cash discount allowed to Smart Cell Phone 7,000
25.4.2018 Paid SBI chq NO. 256003 to Cell City 7,72,000
25.4.2018 Cash Discount Received from cell city 10,400
25.4.2018 Cash Discount Received from Bhavani Home Needs 11,200
26.4.2018 Paid SBI Chq no. 256004 to Supreme Computers Towards 25,000
purchase of Computer for Office use
27.4.2018 Interest paid to Sakthi Finance @ 12% on Rs.5,00,000 for April 5,000
28.4.2018 Paid cash for A4 size white sheet 1 bundle 150
29.4.2018 Bank Charges Paid 25
30.4.2018 Depreciation on Computer 10% on Rs.25,000/- For the month of 208
April
Reports

XVIII) Create the Company M/S MEERA MOHIDEEN & SONS,Near Cbe North Flyover, Cross
Cut Road, Coimbatore, Tamil Nadu 641012 (GST NO. 33AAVFA2370E1ZL)
BALANCE SHEET AS ON 31-3-18

Liabilities Amount Total Assets Amount Total
Capital Account 150000 Fixed Assets 72000
Kapil 75000 Office equipment 32000
Mayur 75000 Furniture & Fixture 40000
Loan Liabilities 100000 Investment 28000
City Bank 50000 Shares in ICICI 14000
(Term loan) Shares in HDFC 14000
Mohan Bansi 50000
Current Liabilities 113314 Current Assets 263310
SundryCreditors A 101340 Stock 134425
UnpaidExpenses B 11974 SundryDebtors C 88850
Cash in Hand 8527
BankAccounts D 31512
Total 363314 Total 363314
Schedule A:
Sundry Creditors
Sachin Trader (GST NO. 33253
33ABDFA0721G1Z6)
Navjot Enterprises (GST NO. 12385
33AAXFA8944L1ZO)
Ganguly Tech (GST NO. 15039
33AAWFS1990D1ZW)
AzharSoftech (GST NO. 40663
33AAYFA1332P1Z3)
Total 101340
Schedule B:
Unpaid Expenses
Telephone Expenses Payable 8370
Electricity Expenses Payable 3604
Total 11974
Schedule C:
Sundry Debtors
Amitabh Corporation (GST NO.33AAQFA2775E1ZH) 31621
Dev Enterprises (GST NO.33AATFA4380Q1ZS) 20601
Khanna Brothers (GST NO.33ABAFA5256H1ZR) 36628
Total 88850
Schedule D:
Bank Accounts
State Bank of India A/c 34292 9828
TMB A/c 21767 21684 31512
Enter the opening stock in M/S MEERA MOHIDEEN & SONS:
Particulars Brand Name & Item Qty. Rate Per Amount Total
Nos. Nos.
Pen Drive 15124
Sony
32 GB 6 525 3150
16 GB 6 246 1476
HP
32 GB 6 495 2970
8 GB 6 191 1146
San Disk
32 GB 8 484 3872
16 GB 10 251 2510
Compact Disc CD’s 3640
Sony Writable 6 175 1050
HP Writable 14 185 2590
Mouse 14950
Logitech 20 590 11800
Genious 15 210 3150
Monitor 54082
Microtech 4 9025 36100
Samtron 1 8981 8982
LG 1 9000 9000
Keyboard 9630
Zebronics 15 642 9630
Central Processing Unit 37000
Pentium IV 2 18500 37000
Enter the following Transactions: 18% GST Applicable
Date Particulars
1-Apr-18 Purchased 20 Nos, 32 GB Sony Pen Drive @ Rs. 525 each from M/s. Navjot
Enterprises Vide Bill No. 4304 amounting to Rs.12,390/-
1-Apr-18 Purchased 3 Pentium IV @ 18000/- each from M/s. Jadeja @ Co. vide Bill No.
24920 amounting to Rs. 63,720/- (GST NO.33AASFA5889R1ZB)
2-Apr-18 50 CD’s of HP purchased from M/s. Nayab Trade Links @ Rs. 175 per C.D. as per
Bill No. 18719 amounting to Rs. 10,325/- (GST NO.33ABCFA7356G1ZM)
2-Apr-18 Purchased from M/s. AzharSoftechs Pvt. Ltd. As per Bill No. 13628 The items
included ware 15 Nos, HP32 GB Pen Drive @ 495/- & 10 Nos, San Disk16 GB
Pen Drive Rs. 251/- per Nos amounting to Rs. 11,723/-
Date Bill No. Party & Items Details Qty Rate Amount Total
1-May-18 1101 Khanna Brothers 11505
Logitech Mouse
15 650 9750
1-May-18 1102 Kapoor Techno Pvt. Ltd. (GST 18851
NO. 33ABHFA5981E1ZI)
Sony 32 GB Pen Drive 10 550 5500
Sony 16 GB Pen Drive 5 260 1300
HP 32 GB Pen Drive 15 540 8100
HP 8 GB Pen Drive 5 215 1075
2-May-18 1103 Dev Enterprises 25488

Microtech
2 10800 21600
Monitors
2-May-18 1104 Shahara Impex(GST 47200
NO.33AAPFA9244B1ZM)
2 20000 40000
Pentium IV CPU
Date Particulars
31-May-18 Received Cash Rs. 13210/- from M/s. Dev Enterprises against Bill No. 1103/97-
98
31-May-18 Pending amount Received a Cheque of Rs. 14468/- from M/s. Amitabh
Corporation was deposited into TMB Bank.
1-June-18 Deposited into State Bank of India a Cheque of Rs. 20000/- received from
Khanna Brothers on account.
1-June-18 Received Cash from Kapoor Techno Pvt Ltd Rs. 3000/- against Bill No. 1102 of
1/5/98
Date Particulars
2-June-18 Issued Cheque No. 241221 of Rs. 19242/- from TMB bank in favour of M/s
Sachin traders for Pending amount
2-June-18 Paid Cash 257/- to Suresh Tea & Snacks for Staff.
1-July-18 Paid Rs. 15000/- in cash to Ganguly Technologies in settlement of their account.
1-July-18 Issued Cheque No. 241222 of Rs. 20000/- from TMB bank in favour of M/s
Kumble Traders advanced for the 10 Monitors.
Date Particulars
2-July-18 Deposited Cash Rs. 5000/- into State Bank of India
2-July-18 Withdrawn Cash Rs. 1000/- from TMB Bank through Cheque no. 241223
31-July-18 Transferred a sum of Rs. 30000/- from State Bank of India To TMB Bank vide
Cheque no. 382101
Date Particulars
1-Aug-18 Credit note no. cn/001 amounting to Rs. 1298/- issued for 2 sony 32 GB
Pendrive returned by Kapoor Technologies Pvt. Ltd. Sold to Rs. 550/- each vide
sales bill no. 1102/18-19
1-Aug-18 Debit note no. dn/01/18-19 amounting to Rs. 1239/- issued for return of 2 Nos
of
32 GB sony Pendrive to Navjot enterprises which was purchase @ Rs. 525/-
per Nos as per their bill no. 4304 on 1st April 18.
MIS Reports
30. To generate GSTR - 1 & GSTR - 2 & GSRT – 3B Reports Monthly wise
XIX) Create the company Name of Express Travels (Coimbatore to Chennai & Chennai to
Coimbatore passenger bus service provide ) (GST No. 33AAVFA4016D1ZS) No.8, Indra Nagar,
100Ft, Road Extn., New Sidhapudur, Coimbatore.
Trial Balance:
S.No Particulars Debit Credit

1 State Bank Loan - (Bus 9703) 2000000
2 Cash 5177
3 Computer & Printer 109900
4 Bus - TN 42 F 9685 850000
5 Bus -Tn 42 F 9703 2863734
6 Indusind Bank 173312
7 Software 65500
8 G.Kesavan (Capital) 1508081
9 Bank OD A/c 982610
10 General Expenses 1500
11 Service Charges 2500
12 Parcel Income 8000
13 Kumar (Agent) 500
14 Fixed Deposit 40000
16 Commission 5500
17 Building Advance 295000
18 AKR TRADERS (33AAQFA3543A1ZX) 1500
19 APJ PACKAGING (33ABGFA6040B1Z5) 3200
20 Pooja Expenses 200
21 Gokulam Chit Funds (Deposit) 5000
22 Hamsaveni (Agent) 3000
23 Hopes Ramesh (Agent) 2000
24 Indian Watch 1100
25 Ishwarya Travels 1432
26 Anu Tour 7534
27 Dhanusri Travels 16804
28 Vijayaraj (Agent) 4000
29 Bright Travels 1559
30 FC Charges 7000
Total 43,32,693 43,32,693
Bus Ticket Fare:
S.No Particulars Rate GST

1. Coimbatore To Salem 250 5%
2. Coimbatore To Villupuram 450 5%
3. Coimbatore To Chennai 650 5%
4. Chennai To Villupuram 250 5%
5. Chennai To Salem 450 5%
6. Chennai To Coimbatore 650 5%
Transaction: (Coimbatore to Chennai & Chennai to Coimbatore per Trip)
Date Ledger Cost Party Mode Expenses Income

Name Centre Name
April 1- Ticket Coimbator APJ NEFT 3413
2018 Charges e To PACKAGING (Including
Chennai Tax)
April 2- Ticket Chennai To AKR RTGS 6825

2018 Charges Coimbator TRADERS (Including
e Tax)
April 1- Ticket Coimbator Kalaiarasi Cash 262
2018 Charges e To Salem (Including
Tax)
April 1- Ticket Coimbator Kannan Cash 472
2018 Charges e To (Including
Villupuram Tax)
April 1- Ticket Coimbator Agent RTGS 2047
Chennai Tax)
April 1- Ticket Coimbator Agent NEFT 13650
Chennai Tax)
April 1- Ticket Coimbator Agent 2363
Villupuram Tax)
April 2- Ticket Chennai To E-Ticket RTGS 20475
2018 Charges Coimbator
e
April 2- Ticket Chennai To E-Ticket RTGS 2363
2018 Charges Salem (Including
Tax)
April 1- Toll Gate Coimbator Cash 950
2018 Charges e To
Chennai
April 2- Chennai To 950
2018 Coimbator
e
April 1- Cleaning Coimbator Cash 500
2018 Charges e To
Chennai
2018 Coimbator
e
April 1- Salary Coimbator Cash 2000
2018 e To
Chennai
2018 Coimbator
e
April 1- Commission Coimbator Cash 160
2018 e To
Chennai
April 2- Commission Chennai To NEFT 310
2018 Coimbator
e
April 1- Commission Coimbator NEFT 650
2018 e To
Chennai
2018 e To
Chennai
2018 e To
Villupuram
Reports

32. To Generate Trail Balance
35. To generate the Cost Centre Break - Up
XX) Create the company name of “UGMA SAREES”No. 785, Sri Murugan Shopping Complex, 1st Floor,
Uppukinar Lane, Coimbatore-641001 (GST No.33AAIFJ6683N1ZQ) for the Finance year 2018-2019
Trial Balance

Purchase 25,00,000
Purchase Outward 1,27,500
Sales 35,25,125
Sales Inward 27,350
Freight inward 38,000
Freight Outward 42,000
Cash 70,500
Insurance Premium 5,000
Commission Paid 2300
Commission Received 3200
Interest Paid 3250
Interest Received 1100
Salary 35000
Pooja Saries 2,05,000
Post Box No.14, Calicut Road, Gudalur
GST NO: 33AAZFA4469J1ZU
Computer 1,82,000
Furniture 1,46,000
Printer 63,000
Shanmuga Garments, 55,Sivankaran Street, 78,000
Erukanchery, Chennai – 600 118
GST NO: 33BTOPP6374A1ZK
Drawings 25,000
Capital 77,00,000
Indian Overseas Bank Account 70,000
A/C No. 6601000200522 IFSC NO:
IOBA0000066
28, AnsRamaswamy Road, Saibaba Mission
Road, Ramalinga Nagar, Coimbatore- 641 011
Share Investment 2,00,000
Rent 28,000
Stock (1.4.2018) 20,00,000
Loan from State Bank Of India 5,00,000
Loan from Sundram Finance 2,00,000
Suisse sarees, Shop No. 139, 1st Floor, Treasure 93,250
Island Mall, Kolkata, West Bengal - 700087
GST No.19ACHPB8627P1Z0
Mysore SareeUdyog LLP, Mahaveer Mall, 316 89,700
1st Floor, Kamaraj Rd, Bengaluru, Karnataka-
560042
GST No. 29AAJCM4627M1ZV
Bills Receivable 1,02,050
Bills Payable 1,10,100
Electricity Charges 23,000
Building 63,00,230
Loan to Ram 33,000
Staff Welfare 6000
Generator 95050
Advertisement 10000
Dividend 4000
General expenses 2500
Petty Cash 30000
Stationery 1245
Total 12338725 12338725
Inventory
Create the following Stock Item with respective (Stock Categories- Kids Collection, Women
Collection, Men Collection),(Stock Groups – Sarrees, Shirts, Pants, Girls, Boys), Godown and
Unit of Measurement . All the Stock item with GST5%
No Item Tota Godowns Cost Selling HSN Total

l Qty Shop warehouse Price Price CODE Amount
1. Silk Saree 67 20 37 1540 2050 3121 103180
2. Manipuri 58 25 33 540 695 3121 31320
3. Cotton Saree 44 20 24 750 995 3121 33000
4. Fancy Saree 50 24 26 830 1150 3121 41500
5. Silk Cotton 12 8 4 550 795 3121 6600
6. Karishma Cotton 145 85 60 290 365 3121 42050
7. Grape Silk 320 175 45 225 395 3121 72000
8. Shipon 350 200 150 195 255 3121 68250
9. Malgudi 300 180 120 180 250 3121 54000
10. Dum Dum 115 60 55 130 195 3121 14950
11. Apoorva Cotton 250 120 130 260 395 3121 65000
12. SunkudiSaree 60 45 15 255 295 3121 15300
13. Poonam 415 275 140 190 245 3121 78850
14. Mosa Saree 290 140 150 260 345 3121 75400
15. Onam 180 75 105 425 565 3121 76500
16. Casual Shirts 450 270 120 350 500 3110 157500
17. Formal Shirts 285 170 115 400 600 3110 114000
18. Formal Cotton 255 95 160 350 550 3110 89250
Pant
19. Cotton Jeans 284 214 70 700 900 3110 198800
20. Jeans 185 70 115 600 800 3110 111000
21. T-Shirt 190 110 80 170 250 3110 32300
22. Dotti 150 120 30 120 200 3110 18000
23. Kurtha 50 32 18 500 750 3110 25000
24. Lungi 120 60 60 90 150 3110 10800
25. Suits 25 12 13 1950 2700 3110 48750
26. Frock 90 55 35 390 500 6102 35100
27. Lehanga 30 17 13 1500 2100 6102 45000
28. Mastani 34 14 20 950 1500 6102 32300
29. Midi 200 120 80 120 200 6102 24000
30. Pattu Pavadai 28 18 10 850 1200 6102 23800
31. Tops 138 78 60 175 250 6102 24150
32. Leggings 390 180 210 120 150 6102 46800
33. chudidar 62 25 37 290 400 6102 17980
34. Boys Shirt 96 57 39 400 600 6101 38400
35. Boys Cotton Pant 94 52 42 350 500 6101 32900
36. Boys Jeans 50 35 15 550 750 6101 27500
37. Boys T-Shirt 290 180 110 90 150 6101 26100
38. Kids Dotti 85 45 40 95 150 6101 8075
39. Kids Track Pants 187 65 122 65 100 6101 12155
40. Kids Hoodi 132 50 82 170 300 6101 22440
Total 20,00,000
Transaction with GST
1. On 2.5.18 placed on order with Shanmuga Garments for the items as mentioned below.
Ordered stock items should be delivered with 5.5.18 of placing order (Order No.PO-
025). Stock item will be storage in warehouse godown.
Item Qty
Tops 100
Leggings 50
chudidar 100
Boys Shirt 100
Boys Cotton Pant 50
Boys Jeans 25
Kids Dotti 120
Kids Track Pants 25
2. On 5.5.18 placed on order with Mysore Saree Udyog LLP for the items as mentioned
below. Ordered stock items should be delivered with 10.5.18 of placing order (Order
No.PO-110). Stock item will be storage in warehouse godown.
Item Qty
Silk Saree 500
Manipuri 400
Cotton Saree 450
Fancy Saree 600
Silk Cotton 700
Casual Shirts 250
Formal Shirts 300
Formal Cotton Pant 300
Cotton Jeans 320
Jeans 200
3. On 5th May 2018 goods received but Invoice pending from Shanmuga Garments which
were ordered on 2.5.18. (NO. RN-032)
4. On 10th May 2018 goods received but Invoice pending from Mysore Saree Udyog LLP
which were ordered on 5.5.18. (NO. RN-143)
5. On 8.5.18 company returned Tops-12, Leggings-8, Chudidar-17 to Shanmuga Garments
from warehouse godown
6. On 13.5.18 company returned Silk Saree-25, Cotton Saree-30, Fancy Saree-50, Silk
Cotton-25, Jeans-20 to Mysore Saree Udyog LLP from Warehouse godown.
7. Invoice copy from Shanmuga Garments,Date – 10.5.18, Bill No-SG-054, Mysore
SareeUdyog LLP, Date – 15.5.18, Bill No-SU-045 after deduction of return items
8. The company purchased goods from new party Saurer Textile Solutions Pvt Ltd (GST
NO. 33ABBFA6762F1ZP) 15, Valluvar St, Sivananda Colony, Tatabad, Coimbatore, Tamil
Nadu - 12
Stock item will be storage in shop godown
Date & Item Qty

Invoice No
12.5.18 Frock 50
STS-284 Lehanga 60
Mastani 25
PattuPavadai 45
9. The company purchased goods from new party SelvaGanapathy Textiles (GST NO.
33ABBFA5702D1Z7) 2nd Floor, Door No. 140 -141, DiwanBahadur Rd, R.S. Puram,
Coimbatore, Tamil Nadu 641002. Stock item will be storage in shop godown
Date & Item Qty

Invoice No
15.5.18 T-Shirt 50
SGT-159 Dotti 40
Kurtha 20
Lungi 10
Suits 35
10. On 14.5.18 company returned Frock-5, Lehanga-6, Mastani-2, Pattupavadai-45 to Saurer
Textile Solutions Pvt Ltd from Shop godown.
11. On 14.5.18 company returned T-Shirt-5, Dotti-4, Kurtha-2, Lungi-1, Suits-3 to Selva
Ganapathy Textiles from Shop godown
Price List:
The Ugma Sarees wants to define price levels for its buyer classification like:
1. Wholesale
2. Retail
Wholesale Price List of Ugma Sarees for the Month of May
Stock Group Stock Item No of Qty Rate Discount

From To
Sarees Silk Saree 100 1900 -
100 200 1900 1%
200 1850 2%
Sarees Silk Cotton 100 700 -
100 200 700 1%
200 675 2%
Sarees Onam 100 500 -
100 200 500 1%
200 475 2%
Sarees Cotton Saree 100 900 -
100 200 900 1%
200 875 2%
Sarees Fancy Saree 100 1050 -
100 200 1050 1%
200 1000 2%
Retailsale Price List of Ugma Sarees for the Month of May
Stock Group Stock Item No of Qty Rate Discount

From To
Sarees Silk Saree 100 1950 -
100 200 1940 1%
200 1930 2%
Sarees Silk Cotton 100 750 -
100 200 740 1%
200 730 2%
Sarees Onam 100 530 -
100 200 525 1%
200 520 2%
Sarees Cotton Saree 100 950 -
100 200 940 1%
200 930 2%
Sarees Fancy Saree 100 1100 -
100 200 1090 1%
200 1080 2%
12. 5/5/18should be transferred from warehouse to shop at the time of sales on goods at
using stock journal
13. On 5/5/18 order received from Pooja Saries for (order No. SO – 001).The due date for 5
days. The items were delivered from the Shop godown
Item Qty
Tops 75
Leggings 40
chudidar 25
Kids Dotti 70
14. On 10/5/18 order received from Suisse Sarees – Whole Sale Dealer for (order No. SO –
002).The due date for 5 days.The items were delivered from the Shop godown
Item Qty
Silk Saree 300
Cotton Saree 250
Fancy Saree 300
Silk Cotton 300
Onam 10
15. 10/5/18 goods were delivered(but Invoice Pending) to Pooja Saries against the Order
No. SO-001.(No. DC-01)
16. 15/5/18 goods were delivered(but Invoice Pending) to Suisse Sarees against the Order
No. SO-002. (No. DC-02)
17. On 18.5.18 Invoice copy raise to PoojaSaries after deduction of return items.
18. On 15/5/18 the company sold the following items with invoice to Kurinji Magalir Gulu –
Retail, New No.71 Chinnammal Street, K K Pudur, Saibaba Colony, Coimbatore, Tamil
Nadu 641038. The items were deleviered from the shop godown.
Item Qty
Silk Saree 250
Cotton Saree 200
Silk Cotton 225
Onam 150
Fancy Saree 170
19. On 20/5/18 the company sold the following items with invoice to Mullai Magalir Gulu,
Harmony Complex, 424-B, 1st Floor, R.S. Puram, Coimbatore, Tamil Nadu 641002. The
items were deleviered from the shop godown.
Item Qty Item Qty

Boys Shirt 85 Kids Dotti 75
Boys Cotton Pant 50 Kids Track Pants 65
Boys Jeans 34 Kids Hoodi 50
Boys T-Shirt 160
20. On 20/5/18 Kurinji Magalir Gulu rejected the following items Silk Saree-2, Cotton Saree-5,
Silk Cotton-8, Onam-15, Fancy Saree-17
21. Cost Centre:
Ledger Name Cost Centre

Salary – (Total Amount Of Bharath
Salary is percentage of Chithambaram
equal) Devid
Gukan
Hari
Jegan
Surendhar
Muthu
Payment & Receipt & Contra:
Date Mode Amount Chq Ledger Transaction

No. Type
2.4.18 IOB – 39000 123451 Shanmuga Garments Expenses
Cheque
3.4.18 Cash 40000 - Mysore Saree Udyog Expenses
3.4.18 Petty Cash 19700 Mysore Saree Udyog Expenses
4.4.18 Cash 5000 - Advertisement Expenses
5.5.18 E-fund 4000 Dividend Income
6.5.18 IOB – 28000 123452 Rent Expenses
Cheque
7.5.18 NEFT 205000 Pooja Saries Income
8.5.18 NEFT 90000 Suisse Sarees Income
10.5.18 IOB – 100000 123453 Cash Withdraw
Cheque
11.5.18 Cash 30000 Petty Cash
12.5.18 IOB – 23000 123454 Electricity Charges Expenses
Cheque
13.5.18 Petty Cash 500 Staff Welfare Expenses
14.5.18 IOB – 22500 123455 Interest – SBI Loan Expenses
Cheque
15.5.18 Cash 1000 Interest – Finance Expenses
Loan
16.5.18 Cash 2500 General Expenses Expenses
17.5.18 Cash 33000 Loan to Ram Income
18.5.18 Cash 30000 IOB-Bank
19.5.18 NEFT 120000 Kurinji Magalir Gulu Income
22.5.18 NEFT 95000 Mullai Magalir Gulu Income
23.5.18 IOB – 200000 123456 Cash withdraw
Cheque
24.5.18 Cash 2000 Travelling Expenses Expenses
25.5.18 Cash 200 Pooja Expenses Expenses
26.5.18 IOB-Cheque 50000 Selvaganapathy Tex Expenses
27.5.18 Cash 3200 Commission Income
28.5.18 Cash 5000 Commission Expenses
29.5.18 Cash 3250 Interest Expenses
30.5.18 Cash 1100 Interest Income
31.5.18 Cash 160000 Salary Expenses
Journal:
Date Depreciation
31.3.1 Computer - 10%
9 Printer - 10%
Furniture - 15%
Generator – 12%
Building – 20%
Payroll ( Process the Salary for following Employees)
Sl No Employee Name Attendance Earning of the Employees Statutory

Deduction for
employees
Basic/ Da HRA Special Coveyance PF ESI

Month Allowance
01 Rohan I Present 20 Days 12500 40% 30% 20% in 15% in 12% 0.75%
in in Basic Basic in
(Manager) Absent- 2 days In total
Basic Basic Basic
Earnin
Cl – 1 day
gs
Ml – 3 days
02 Kumar S Present 22 Days 10750 40% 30% 20% in 15% in 12% 0.75%
(Supervisior) Absent- 1 day In total
Basic Basic Basic
Earnin
Ml – 2 days
gs
Cl – 1day
03 Nikil A Present 26 Days 10350 40% 30% 20% in 15% in 12% 0.75%
(Accountant) Absent- Nil In total
Basic Basic Basic
Earnin
gs
04 Mohan Prabhu R Present 25 Days 9850 40% 30% 20% in 15% in 12% 0.75%
(Department of Absent- 1 day In total
Basic Basic Basic
Sales) Earnin
gs
05 Kathirvel C Present 24 Days 9600 40% 30% 20% in 15% in 12% 0.75%
(Department of Cl – 1 day In total
Basic Basic Basic
Purchase) Earnin
Ml – 1 day
gs
MIS Reports
XXI) KAUVERY BOOK STORE PRIVATE LIMITED (GST NO: 33AAOFK7393J1ZQ) for the Financial
Year 2018-19
I. Prepare Trial balance
s.no. Particulars Debit Credit
1 Cash in Hand 10,000
2 Bills Receivable 70,000
3 Building 5,66,000
4 Stock in hand 3,61,330
5 Insurance Charges 5,400
6 Bills Payable 80,000
7 Sales 3,40,000
8 Discount Received 2,000
9 Salaries 38,000
10 Discount Allowed 1,000
11 Drawings 20,000
12 Balaji Store (33AAPFB0152P1Z7) 1,52,000
13 Bad debts 2,500
14 Purchase 2,80,000
15 Capital 10,00,000
16 ICICI bank 18,000
17 General Expenses 2,000
18 Advertisement 3,500
19 Abinaya Store (33AAPCA1154P1ZE) 228750
20 Anand Store (33AAOPZ2153P1ZY) 79,000
21 Vishwas Store (33AALCS0091D1ZN) 9,500
22 Postage 2,300
23 Bank charges 550
24 Printer 12,000
25 Reliance Store (33AAOFR4284K1ZP) 1,85,000
26 TATA Store (33AAACT2727Q1Z3) 47,000
26 Omtex store (33ADOFS1345K1ZU) 2,18,250
27 Electricity charges 1,420
28 Computer 28,000
Total 14,22,000 14,22,000
I. To maintain Stock Statement

Godown
Stock Sellin
S.n Stock Shop Store Cost Total
Stock Item Categor g
o Group Godow Godow Price Qty
y Price
n n
1 Believe in Yourself 50 200 145 195 250
2 War and Peace 25 75 184 220 100
3 Lolita Novels English 25 200 166 200 225
The Adventures of
4 Huckleberry 55 300 104 164 355
Hamlet by William
5 Shakespeare 25 75 109 159 100
6 Algebra 30 300 65 110 330
School
7 Trigonometry Maths 30 80 99 149 110
Books
8 Geometry 20 200 55 105 220
9 Financial Statements 30 80 125 175 110
Accounting made
10 simple Account 25 75 199 249 100
Fundamental College s
11 Accounting Principle Books 25 100 148 198 125
12 Accounting Principle 50 100 199 250 150
13 Business Maths 40 200 170 220 240
Maths
14 Principles of Statistics 35 300 162 212 335
I. The following are the transactions to be entered.

1. On 02.04.2018, Anand Store paid outstanding amount of Rs.50, 000 by cheque
(SB- 7139852) and deposited into bank.
2. Cheque (UB –654258) received from Balaji Store for the amount of Rs.25, 000 on
02.04.2018.
3. On 03.04.2018, Company received an order from Balaji Store (Order no:
SAL/001, Due date is 06.04.2018). Items were delivered from available godown.
Believe in Yourself 150
Lolita 100
The Adventures of Huckleberry 150
Algebra 200
Principles of Statistics 200
4. Abinaya Stores purchased Fundamental Accounting Principle book – 5nos for

cash paid immediately (delivered from Shop godown) on 02.04.2018.
5. On 03.04.2018, Company purchased furniture from Royal Furniture for Rs.25,000
on credit
6. On 05.04.2018, Cash withdrawn from Bank Rs.50,000
7. Salary paid to the office staffs of Rs.25, 000 by cash on 05.04.2018.
8. Rent Rs.8000, Electricity bill – Rs.850, Sweepers Salary – Rs.1500 paid by cash on
06.04.2018.
9. On 06.04.2018, Goods were deliveredto Balaji Store against the Order no:
SAL/001(but bill not yet sent).
10. On 07.04.2018, Balaji Store returned The Adventures of Huckleberry – 2 nos due
to damage.
11. The following books are sold from Shop godown to Saraswathi stores (GST no:
33ABAFS6606F1ZH) on 07.05.2018 for ready cash.
Financial Statements – 10 nos
Accounting made simple – 10 nos
Accounting principle - 10nos
12. On 08.04.2018, Sales invoice raised to Balaji Stores after deducting the returned
items. Amount payable as two equal installments(Ins 1 – 10 days, Ins 2 – 20 days)
13. On 09.04.2018 cheque(LVB – 780110) received for Rs.1,50,000 from Abinaya
Stores for the outstanding
14. On 09.04.2018, Algebra – 100nos, Trigonometry – 100nos, Geometry – 200 nos
sold to Sankar Store. The amount is payable in two equal Installments as Ins1 is
10 days and Ins 2 is 20 days
15. Anand Store purchased the following books on 10.04.2018, half of the amount
paid by cash immediately and part is payable after 10days (delivered from Shop
godown)
Business maths – 150 nos
Principles of Statistics – 100 nos
16. Part payment of Cash received from Anand Stores on 10.04.2018 for the sales
made on the same day
17. Cheque (CUB – 332525) paid to Reliance Store (last year outstanding) of Rs.1,
00,000 on 11.04.2018.
18. On 13.04.2018, placed an order with Reliance Store for the books as mentioned
below stored in store Godown. Order No:101/18-19 due on 15.04.2018
Believe in yourself - 200 nos
Lolita - 200 nos
Algebra - 300 nos
Trigonometry - 300 nos
Geometry - 300 nos
19. On 15.04.2018, books received from Reliance store against the purchase order
(Order no:101/18-19 – 13.04.2018)
20. On 18.04.2018, Returned 20 nos of Trigonometry to Reliance Store.
21. On 19.04.2018, cheque received from Balaji Store against the sales invoice on
08.04.2018
22. On 20.04.2018, Cheque received from Anand Store for the sales made on
10.04.2018 balance payment.
23. On 20.04.2018, Cheque received Ins 1 from Sankar store(33AARFS8440F1ZY)
against sale made on 09.04.2018
24. On 21.04.2018, Rs.50,000 cheque paid to Omtex Store for the outstanding
balance
25. Owner withdrawn cash for personal use of Rs.15,000 on 21.04.2018
26. On 22.04.2018 Sold books to Philips store (33AAOFG7744B1ZG) from Shop
godown. Payment made immediately.
Fundamental Accounting Principle – 100 nos
Accounting made simple - 25 nos
27. On 23.04.2018, company transferred the following items from Store godown to
Shop godown
Accounting made simple - 10 nos
Fundamental Accounting Principle - 25 nos
28. On 25.04.2018, books purchased from Omtex store(Amount payable as 25%
within 5 days balance on or before 10days)
Brave New World - 50 nos (each Rs.185/-)
Sense and Sensibility - 50 nos (each Rs.119/-)
On the Road - 40 nos (each Rs.205/-)
29. Brave New world -4 no’s returned to Omtex on 26.04.2018
30. Mr. Ram Purchased Sense and Sensibility book – 10 nos @ Rs.210/- for cash on
27.04.2018
31. On 28.04.2018, cash paid to Vishwas store for the last year outstanding
32. On 30.04.2018, Physical Stock Verification made. In Store godown, War and
Peace - 4 nos extra
33. Company make 25% of Total amount paid to Omtek store for the sales made on
25.04.2018
34. On 31.04.2018, Company received Bank Statement from ICICI bank to rectify
Descriptio Withdrawa Deposits(Cr.
Date Ref. Balance
n l (Dr.) )
Balance
18,000.00
b/d
by chq SB a/c:
04.04.201
clg:Anand 713985 50,000.00 68,000.00
8
store 2
05.04.201 withdrawn
50000 18,000.00
8 ATM
by chq
05.04.201 UB -
clg:Balaji 25,000.00 43,000.00
8 654258
Store
06.04.201
bank chgs 175 42,825.00
8
by chq clg:
10.04.201 LVB - 192,825.0
Abinaya 150000
8 780110 0
store
to clg -
12.04.201 CUB -
Reliance 100000 92,825.00
8 332525
store
35. Prepare the following reports

 To Generate of Balance Sheet
 Generation of Profit & Loss Account
 To generate Day Book for the period 1.4.19 to 30.4.19
 To View Party wise Outstanding Report
 To generate GSTR - 1 & GSTR - 2 & GSRT – 3B Reports
XXII) Create “NUTS n SPICES” (GST NO: 33AADFL8144P1ZX) for the financial year 2019-20.
Address: 11, Periyar Street, T. Nagar, Chennai, Tamil Nadu 600018. Ph.no: 95642 10218, 0422-
48244122.
Session I

1. Opening Stock 226940 -
2. Capital - 450000
3. Building 412000 -
4. Sales - 358000
5. Sales return 31200 -
6. Cash in Hand 16240 -
7. Packing Machine 88400 -
8. Staff welfare 1800 -
9. Purchase 345000 -
10. Purchase return - 29500
11. Kishore Traders (27AAATI1446A1Z7) - 285000
12. Salaries 144000 -
13. State Bank of India 29870 -
14. Discount received - 8900
15. Muthu Traders (33AAEFG0352R1ZB) 52500 -
16. Electricity bill 7400 -
17. Balram Trading Company - 294200
(32AAVCS8021P1ZO)
18. Travelling expenses 4500 -
19. New Departmental Store 53250 -
(33AAPFBB0152P1Z7)
20. Advertisement 12500 -
TOTAL 1425600 1425600
Session II
Create the following Stock items in “NUTS n SPICES” Company.
Name of the Godown Selling

S.No Total Qty Cost Price GST
Items Store Godown Price
1. Almonds 28 (kgs) 12 16 760 1000 5%
2. Cashew nuts 22 (kgs) 9 13 820 1200 5%
3. Seedless
40 (kgs) 28 12 830 1350 5%
Kishmish
4. Figs 30 (kgs) 8 22 1250 1750 5%
5. Dates 120 (kgs) 45 75 310 450 5%
6. Wal nuts 25 (kgs) 10 15 1950 2550 5%
7. Sweet candy 185 (kgs) 124 61 70 110 5%
8. Cardamom 4 (kgs) 2 2 1805 2600 5%
9. Clove 3 (kgs) 1 2 1600 2200 5%
10. Cinnamon 12 (kgs) 4 8 500 720 5%
469 243 226 226940
Session III
Enter the Following transaction:
01. Received Cash from Muthu Traders Rs.45000/- on 03.04.2020.

02. Sold the following goods to Muthu traders on 04.04.2020
Items Qty
Cardamon 500 gms
Clove 500 gms
Cinnamon 500 gms
Dates 20 kgs
03. Deposited cash in the Bank Rs.25000/- on 06.04.2020.
04. The company purchased goods from Balram Trading Company on 08.04.2020.
Items Qty
Cashew Nuts 5 Kgs
Almond 5 Kgs
Wal nuts 10 Kgs
Sweet Candy 5 Kgs
05. Paid Rs. 50000/- from SBI account to Balram Trading Company on 07.04.2020.
06. Salary advance paid to Aravind Rs.1500 on 07.04.2020.
07. On 10.04.2020 received cash from Muthu Traders for the sales bill made on 04.04.2020.
08. Sales made to New departmental store on 12.04.2020
Items Qty
Seedless kishmish 10 Kgs
Figs 12 kgs
Dates 20 kgs
09. Sold goods to New departmental store on 13.04.2020.
Items Qty
Almond 12 Kgs
Cashew nuts 15 Kgs
Wal Nuts 20 kgs
10. Paid Rs.40000/- to Kishore Traders on 15.04.2020.
11. Electricity Charges paid Rs.1850/- through SBI as on 17.04.2020.
12. Received amount to SBI Rs. 40000/- from New Departmental Store on 18.04.2020.
13. On 19.04.2020 Purchased the following goods from the New Supplier “ G.B. Dry Fruits”
(GST NO: 32AABCU9603R1ZW)
Items Qty
Almond 6 kgs
Seedless Kishmish 10 kgs
Figs 2 kgs
Dates 10 Kgs
14. Expenses paid for travelling through cash Rs.3000/- on 21.04.2020.
15. Purchased the following Items from Kishore Traders on 23.04.2020.
Items `Qty
Cardamon 2 kgs
Cloves 3 kgs
Cinnamon 2 kgs
16. Discount allowed to Muthu Traders for Rs.2500/- on 25.04.2020.
17. Cash Withdrawal from bank Rs.10000/- on 25.04.2020.
18. On 26.04.2020 payment made to G.B.Dry fruits for the purchase bill made on
19.04.2020.
19. Cash sales for the following products on 30.04.2020:
Items Qty
Almond 2 kgs
Cashew nuts 2.5 kgs
Sweet candy 12 kgs
Figs 500 gms
Wal nuts 3 kgs
Dates 23 kgs
20. Bank charges paid Rs.125/- on 30.04.2020.
Session IV
Payroll (Process the Salary for the following Employees)
Statutory
Detections
Earnings for the Employees
S.N Employe for
Attendance
o e Name employees
Basic DA HRA Spl.Allowan Conveya PF ESI
ce nce
1 Aravind Present-22 4500 40% 30% 20% in Basic 15% of 12% 0.75
( Sales Absent-1 of of + DA Basic of % of
person) Casual Leave-1 Basi Basi basic Basi
Medical leave- c c c
1
2 Shilpa Present-23 4000 40% 30% 20% in Basic 15% of 12% 0.75
person) Casual leave-1 Basi Basi basic Basi
c c c
3 Marudu Present-20 3000 40% 30% 20% in Basic 15% of 12% 0.75
(Account Absent-4 of of + DA Basic of % of
ant) Casual leave-1 Basi Basi basic Basi
Medical leave- c c c
1
4 Aradhan Present-24 3200 40% 30% 20% in Basic 15% of 12% 0.75
a Absent-1 of of + DA Basic of % of
(Billing Casual leave-1 Basi Basi basic Basi
Person) c c c
5 Mala Present-25 2500 40% 30% 20% in Basic 15% of 12% 0.75
(Maid) Casual leave-1 of of + DA Basic of % of
Basi Basi basic Basi
c c c
XXIII) Create “Western Bags” (GST NO:33AAICA4872D1ZV ) for the financial year 2019-20.
Address: 13/B, Mannar nagar, Thambaram, Chennai, Tamil Nadu 600018. Ph.no: 92452
10198, 0422-4834622.
Session I

2. Capital -
3. Purchases 965200 -
4. Sales - 1489000
5. Sales return 165700 -
6. Purchase return - 144800
7. Furniture & Fittings 89500 -
8. Drawings 22000 -
9. Cash in Hand 36200 -
10. Digital Branded Bags (27AAATI1446A1Z7) - 1254000
11. Wages 12800 -
12. Lakshmi vilas bank 138240 -
13. Freight charges 18750 -
14. Manjeri Leather Goods 122657 -
(33AAEFG0352R1ZB)
15. Salaries 186000 -
16. State Bank Loan account - 925000
17. Freaky Bag Collection - 76285
(32AAVCS8021P1ZO)
18. Westside (33AAPFBB0152P1Z7) 121395 -
19. Rent 180000 -
20. EB Bill 5258 -
TOTAL 3889085 3889085
Session II
Create the following Stock groups, Stock Categories, Stock items in “Western Bags” Company.
Godown
Name of the Total Qty Selling
S.No Show Warehouse Cost Price GST
Items (nos) Price
room
1. American
Tourister
137 88 49 1750 2650 12%
Trolley Duffel
Bags
2. American
Tourister 133 102 31 1675 2500 12%
Trolley Suitcase
3. American
Tourister
158 75 83 760 1200 12%
Graphic
Backpack
4. Sky Bags
Messenger Bag 182 97 85 655 950 12%
5. Sky Bags
Marvel Back 183 56 127 675 1150 12%
packs
6. Wildcraft
Messenger 227 159 68 845 1350 12%
Bags
7. Wilfcraft Duffel
195 78 117 1570 2400 12%
Trolley bags
8. Tommy Hilfiger
176 65 111 735 1150 12%
Messenger Bag
9. Tommy Hilfiger
Modern 182 92 90 985 1500 12%
Backpack
10. Tommy
Hilfiger
106 72 34 1825 2900 12%
Western
Trolley
1679 884 795 1825385
Session III

01. Sold the following goods to Westside on 04.04.2020
Items Qty
Wildcraft Messenger Bags 75
Tommy Hilfiger Western Trolley 28
American Tourister Graphic Backpack 50
Tommy Hilfiger Modern Backpack 35
02. Withdraw cash Rs.35000/- on 06.04.2020.
03. The company purchased goods from Freaky Bag Collection on 08.04.2020.
Items Qty
Sky Bags Marvel Back packs 30
04. Freight charges paid Rs.850/- by cash.
05. Received Rs. 94000/- by cheque from Westside on 07.04.2020.
06. Received cash Rs.55,000/- from Manjeri Leather goods on 08.04.2020.
07. Rent Paid Rs.40,000 through bank on 9.04.2020.
08. Sales made to Manjeri leather goods on 12.04.2020
Items Qty
Sky Bags Messenger Bag 65
Wilfcraft Duffel Trolley bags 38
American Tourister Trolley Duffel Bags 30
09. Interest on loan 10% of loan amount through bank on 12.04.2020.
10. Sold goods to New customer “Shopping Zone” (GST NO:33AAFFV3481K1ZX) on
13.04.2020.
Items Qty
Tommy Hilfiger Messenger Bag 10
American Tourister Trolley Suitcase 10
11. Paid Rs.30000/- to Freaky Bag Collection by cheque on 15.04.2020.
12. Electricity Charges paid Rs.7866/- by cash as on 17.04.2020.
13. Received amount Rs.60000/- from Manjeri leather goods on 19.04.2020.
14. On 19.04.2020 Purchased the following goods from Digital Branded Bags on 20.04.2020
Items Qty
Wilfcraft Duffel Trolley bags 25
Tommy Hilfiger Western Trolley 30
15. Sold the following Items to Westside on 23.04.2020.
Items `Qty
16. Company Owner Withdraw Rs.4000/- from Bank for his personel use on 25.04.2020.
17. Salary advance paid to Moorthy Rs. 1,000/- by bank on 26.04.2020
18. On 26.04.2020 Rs.20000 paid by cash for Freaky bag collection.
Items Qty
20. Deposited Rs.5000/- to bank on 30.04.2020.
Session IV
Statutory
Detections
Employee for
S.No Attendance
Name employees
Basic DA HRA Spl.Allowanc Conveyan PF ESI
e ce
1 Vishnu Present-22 3000 40% 30% 20% in Basic 15% of 12% 0.75
person) Casual Leave-1 Basic Basic basic Basic
Medical leave-1
2 karthik Present-23 3000 40% 30% 20% in Basic 15% of 12% 0.75
person) Casual leave-1 Basic Basic basic Basic
3 Mohan Present-20 3200 40% 30% 20% in Basic 15% of 12% 0.75
(Sales Absent-4 of of + DA Basic of % of
Person) Casual leave-1 Basic Basic basic Basic
Medical leave-1
4 Lingesh Present-24 5400 40% 30% 20% in Basic 15% of 12% 0.75
(Manager Absent-1 of of + DA Basic of % of
) Casual leave-1 Basic Basic basic Basic
5 Moorthy Present-25 4000 40% 30% 20% in Basic 15% of 12% 0.75
(Supervis Casual leave-1 of of + DA Basic of % of
or) Basic Basic basic Basic
XXIV) Create “Zippy paints”(GST NO:33AAACT9936F1Z) for the financial year 2019-20.
Address: 5, Treasure Building, Thudiyalur,Coimbatore,Tamil Nadu 600029. Ph.no: 92452
10198, 0422-4834622.
Session I

2. Capital - 722000
3. Computer 147400 -
4. Purchases 312050 -
5. Trade Expenses 3865 -
6. Varma Traders (33AATFA4351K1Z9) 115150 -
7. Discount - 3220
8. Rent 48000 -
9. Sales - 422100
10. Cash in hand 33500 -
11. Grand Paints (33AAATI1446A1Z7) - 195500
12. Salaries 18500 -
13. Standard Charted Bank 212200 -
14. Commission - 4800
15. Advertisement 13200 -
16. Furniture & Fittings 168400 -
17. Sainan Paints (33ABDFA6422C1Z4) - 124500
18. Enamal World(33AAPFBB0152P1Z7) 103800 -
19. Petty cash 2375 -
20. Income tax 12400 -
TOTAL
1,472,120.00 1,472,120.00
Session II
Create the following Stock groups, Stock Categories, Stock items in “Zippy Paints” Company.
Godown
Name of the Total Qty Selling
S.No Show Warehouse Cost Price GST
Items (nos) Price
room
1. Enamal Paint
500ml 60 28 32 87.5 125 18%
2. Enamal Paint
1litre 74 41 33 175 245 18%
3. Enamal Paint
2litre 56 22 34 350 475 18%
4. Emulsion Paint
500 ml 52 33 19 215 300 18%
5. Emulsion Paint
1 litre 88 51 37 430 580 18%
6. Emulsion Paint
2 litre 36 13 23 860 1150 18%
7. Plastic
Emulsion paint
500 ml 28 12 16 925 1450 18%
8. Plastic
Emulsion paint
1 litre 19 10 9 1850 2750 18%
9. Plastic
Emulsion paint
2 litre 24 16 8 3700 5400 18%
10. Varnish 500 ml
78 46 32 175 250 18%
515 272 243 281280
Session III
01. Sold the following goods to Enamal World on 04.04.2020

Items Qty
Enamal Paint 1litre 26
Enamal Paint 500ml 18
02. Received cash Rs.25,000/- from Enamal World on 05.04.2020.
03. The company purchased goods from Sainan Paints on 06.04.2020.
Items Qty
Emulsion Paint 1 litre 25
Plastic Emulsion paint 1 litre 25
04. The owner withdraw Rs.20000/- from Bank for his personnel use.
05. Paid Rs. 44000/- by cheque to Sainan Paints on 07.04.2020.
06. Received cash Rs.25,000/- from Enamal World on 08.04.2020.
07. Rent Paid Rs.15,000 through bank on 9.04.2020.
08. Sales made to Varma Traders on 12.04.2020
Items Qty
Plastic Emulsion paint 500 ml 18
Varnish 500 ml 25
09. Discount Allowed Rs.1500/- for Varma Traders on 12.04.2020.
10. Received Rs 17000/- as cash from Varma Traders on 12.04.2020.
11. Sold goods to New customer “Colours and Colours” (GST NO:33AAFFV3481K1ZX) on
13.04.2020.
Items Qty
Varnish 500 ml 10
12. Paid Rs.20000/- to Sainan Paints by cheque on 15.04.2020.
13. Cash withdrawal Rs.30000/- on 16.04.2020.
14. Salary advance paid Rs.2500/- to Manohar.
15. On 19.04.2020 Purchased the following paints from Grand Paints on 20.04.2020
Items Qty
16. Sold the following Items to Varma Traders on 23.04.2020.
Items `Qty
Varnish 500 ml 13
17. Received Cash from Colours and colours Rs.12000/- on 25.04.2020.
18. Salary advance paid to Moorthy Rs. 1,000/- by bank on 26.04.2020
19. On 26.04.2020 Rs.20000 paid by cash for Freaky bag collection.
Items Qty
21. Deposited Rs.5000/- to bank on 30.04.2020.
Session IV

Statutory
Detections
Employee for
S.No Attendance
Name employees
Basic DA HRA Spl.Allowanc Conveyan PF ESI
e ce
1 Vishnu Present-22 3000 40% 30% 20% in Basic 15% of 12% 0.75
person) Casual Leave-1 Basic Basic basic Basic
Medical leave-1
2 karthik Present-23 3000 40% 30% 20% in Basic 15% of 12% 0.75
person) Casual leave-1 Basic Basic basic Basic
3 Mohan Present-20 3200 40% 30% 20% in Basic 15% of 12% 0.75
(Sales Absent-4 of of + DA Basic of % of
Person) Casual leave-1 Basic Basic basic Basic
Medical leave-1
4 Lingesh Present-24 5400 40% 30% 20% in Basic 15% of 12% 0.75
(Manager Absent-1 of of + DA Basic of % of
) Casual leave-1 Basic Basic basic Basic
5 Moorthy Present-25 4000 40% 30% 20% in Basic 15% of 12% 0.75
(Supervis Casual leave-1 of of + DA Basic of % of
or) Basic Basic basic Basic
XXV) Prepare the Salary Statement and Process the Salary for the following Employees in
your Book
Salary Structure as per the following Scheduled for Confirm Labours and Staffs Basic – User
Defined Value , DA- 40% of Basic , HRA – 30% of Basic, Special Allowance – 25% of ( Basic +
DA) , Other Allowance – 30% of ( Basic + HRA) ESI – 0.75 % of Total Earning, PF – 12% of Basic.
Deduct the Salary TDS if Applicable employees
Confirm Labour Details
Sl. Employee Father Emp. DOB DOJ B.G Departm Attend Basic
No Name Name No ent / ance in In Rs.
Designati days
on
1 Anjaneya Janu 102150 06/05/8 1/4/17 A+ Pro. Svr P-25 8500
3 A-1
2 Anjan Jeshan 102151 02/07/8 1/4/17 Ab+ Pro.Work P-22 4000
4 er A-1
CL-2
3 Arnav Kirpan 102152 02/04/9 1/4/17 B+ Pro.Work P-23 4000
0 er A-0
CL-3
4 Aarpit Kalva 102153 06/05/7 1/4/17 O+ Pro.Work P-24 3560
9 er A-1
CL-1
5 Amalesh Kirisanth 102154 08/09/7 1/4/17 Ab+ Pro.Work P-19 4500
8 er A-2
CL-2
SL-3
6 Bhargav Kapil 102155 03/6/90 1/4/17 B+ Pro.Work P-22 3500
er A-1
CL-2
7 Bhargavan Kesan 102156 21/08/8 1/4/17 B+ Store P-22 6000
6 Incharge A-0
CL-4
8 Balu Lalitesh 102157 31/03/9 1/4/17 A+ Pro.svr P-26
5 A-0
CL-0
9 Balvant Likesh 102158 11/06/8 1/4/17 O- Pro.Work P-20
9 er A-4
SL-2
10 Bhaskar Latif 102159 12/07/8 1/4/17 A+ Pro.Work P-22
4 er A-1
SL-2
11 Chitesh Lohit 102160 16/03/9 1/4/17 B+ Pur. P-26
8 Incharge A-0
CL-0
12 Chenna Lalit 102161 05/09/8 1/4/17 B+ Pro.Work P-20
7 er A-4
CL-2
13 Chandra Malasri 102162 28/04/8 1/4/17 B+ Pro.Work P-18
8 er A-4
CL-3
SL-1
14 Cheliyan Manmoha 102163 01/05/8 1/4/17 A- Qlty.svr P-20
n 9 A-6
CL-0
15 Chevatkodiy Malik 102164 06/04/8 1/4/17 O+ Pro.Work P-22
on 9 er A-1
CL-2
16 Darshwana Manjunat 102165 14/05/7 1/4/17 B- Pro.Work P-22
h 4 er A-1
SL-2
17 Devan Mithran 102166 21/08/7 1/4/17 O+ Store P-22
5 Keeper A-0
CL-4
18 Devin Nirish 102167 22/07/8 1/4/17 O+ Qlty. P-22
9 insp. A-0
SL-4
19 Dhir Navrang 102168 19/08/9 1/4/17 B- Pro.Work P-20
7 er A-0
CL-6
20 Darun Narendra 102169 21/09/8 1/4/17 O- Pro.Work P-21
9 er A-5
CL-1
21 Elilarasan Nirbhay 102170 08/09/9 1/4/17 AB+ Pro.Work P-18
1 er A-6
CL-2
22 Elumalai Nishanth 102171 31/08/9 1/4/17 O- Core P-20
7 Shop A-4
Incharge CL-2
23 Elango Omprakas 102172 09/12/8 1/4/17 O- Pro.Mgr P-23
h 7 A-2
CL-1
24 Ekbal Omkarnat 102172 04/11/8 1/4/17 B+ Core P-20
h 5 Shop A-4
Worker CL-2
25 Easwaran Perumal 102174 13/06/8 1/4/17 O+ Core P-19
8 Shop A-4
Worker CL-3
26 Faruq Pachai 102175 19/07/8 1/4/17 B+ Core P-8
6 Shop A-4
Worker CL-2
ML- 12
27 Fenil Parashura 102176 22/03/9 1/4/17 B+ Core P-22
m 1 Shop A-1
Worker CL-2
28 Firoz Paran 102177 14/07/8 1/4/17 B+ Qlty.mgr P-20
5 A-4
CL-2
29 Fawaz Paavan 102178 23/06/9 1/4/17 A- Pro.Work P-23
8 er A-1
CL-2
30 Francis Raghav 102179 12/04/7 1/4/17 O+ Pro.Work P-22
8 er A-0
CL-3
SL-1
31 Girish Ranganat 102180 23/05/8 1/4/17 B+ Pro.Work P-18
han 7 er A-2
CL-4
ML-2
32 Gajanan Ravi 102181 12/09/8 1/4/17 O- Pro.Work P-14
4 er A-0
CL-0
ML-12
33 Girinath Ravindar 102182 18/06/7 1/4/17 B+ Pro.Work P-17
8 er A-6
CL-3
34 Gayan Rashid 102183 21/03/7 1/4/17 A- Machine P-22
5 Operator A-1
CL-2
35 Gyan Sadeepan 102184 09/08/9 1/4/17 A+ Machine P-24
7 Operator A-0
CL-2
36 Hemant Saravanan 102185 03/03/8 1/4/17 A+ Machine P-22
8 Operator A-0
CL-4
37 Hirish Satyavan 102186 12/05/8 1/4/17 A- Accounta P-22 10500
7 nt A-0
CL-2
SL-2
38 Harsith Sambaran 102187 31/03/8 1/4/17 B+ Lab Asst P-22 7500
8 A-0
CL-2
ML-2
39 Hari Sabareesh 102188 31/07/8 1/4/17 AB+ Lab P-20 8500
7 Technicia A-3
n CL-3
40 Himal Taneesh 102189 02/05/9 1/4/17 B+ Core P-18 6500
1 Shop A-6
Inspector CL-2
41 Ijay Taanvi 102190 04/09/8 1/4/17 B+ Pattensh P-12 6800
8 op A-2
Incharge CL-2
ML-10
42 Inesh Tamilan 102191 15/08/7 1/4/17 AB- Acct.Asst P-13 7100
5 A-3
CL-1
ML-8
SL-1
43 Isaivalan Tamilselvi 102192 24/01/9 1/4/17 B+ Electricia P-22 10500
3 n A-1
CL-2
44 Isaiarasu Udayan 102193 17/12/8 1/4/17 B+ Pro.Work P-22 4800
7 er A-0
CL-4
45 Iniyan Udesh 102194 01/11/7 1/4/17 AB- Pro.Work P-19 6500
7 er A-3
CL-4
46 Jalesh Umar 102195 08/07/9 1/4/17 B+ Pro.Work P-16 4580
1 er A-6
CL-4
47 Jayaprakash Viresh 102196 16/12/8 1/4/17 B+ Pro.Work P-18 3780
7 er A-5
CL-3
48 Jayaganesh Vishvesh 102197 23/04/9 1/4/17 A+ Office P-14 4100
8 asst A-10
CL-2
Abbreviation
Pro.- Production Asst. – Assistant
Qtly – Quality Mgr – Manager

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III) Create a new company MUKTA TRADERS, 6/193, Athimathaiyanur, Velliangadu,

PARTICULARS DEBIT CREDIT

Opening Stock 16,00,000

Total 73,80,100 73,80,100

12 kg Samsung Washing Machine 14 8 6 12,500 15,500 12%

5 kg LG Washing Machine 10 6 4 7,500 10,500 12%

6 kg Whirlpool Washing Machine 16 8 8 8,750 12,500 12%

165 Ltrs Whirlpool Refrigerator 15 10 5 7,500 10,500 18%

190 Ltrs LG Refrigerator 11 5 6 10,500 13,500 18%

200 ltrs Samsung Refrigerator 13 6 7 13,500 16,500 18%

260 ltrs LG Refrigerator 16 8 8 17,500 18,500 18%

19 Ltrs Samsung Microwave oven 31 15 16 4,500 6,500 12%

25 ltrs LG Microwave Oven 6 3 3 6,500 8,500 12%

IFB Dish Washer 8 5 3 22,500 25,000 5%

LG Vacuum Cleaner 14 9 5 5,500 7,500 28%

Samsung Vacuum Cleaner 14 8 6 6,500 8,500 28%

Total 168 91 77 16,00,000

Item Name Qty Godown Cost Selling GST %

Total Godown Cost Selling Total

Smart Air Coolers 15 4 11 8,500 12,000 1,27,500

Name of the Item Cost Selling Total Showroom Warehouse Value

Digital Watch 1,500 1,700 30 16 14 45,000

Chronograph Watch 6,100 6,500 26 15 11 1,58,600

Fashion Watch 1,400 1,650 26 17 9 36,400

Sports Watch 2,600 3,000 25 15 10 65,000

Luxury Watches (GST 18%)

Mechanical Watch 4,500 5,200 24 20 4 1,08,000

Italian Design Watch 3,800 4,500 24 14 10 91,200

Luxury Watch 5,900 6,300 25 12 13 1,47,500

Swiss Watch 9,500 10,500 18 8 10 1,71,000

Two Tone Watch 7,500 8,500 15 8 7 1,12,500

Total 237 137 100 10,00,000

II - Create the following Inventory Information’s in your Books. Unit of Measurement as –

Automobile Engine – TVS 15

Automobile Engine – TVS 12

Session I – Accounting master Creation

Sl.No Particulars Debit Credit

Item Name Qty Godown Cost Selling GST %

Ice Cake – 40 Nos

Wonder Cake – 35 Nos

Special Type Cake – 13 Nos

Black Forest 300 Apple Cake 490

The items were stored in storage godown.

Apple Cake 200 Birthday Cake 105

Vennila 150 Black Forest 625

Black Forest 255 Wonder Cake 305

Particulars Debit Credit

Raj’s Capital A/c 10,00,000

Chennai Mobile (gstno : 33AANFN4230A1ZT)

SS Traders A/c 1,25,000

Purchases A/c 3,60,000

Sales A/c 5,25,000

Opening Stock A/c 5,40,000

Cash A/c (Predefined Ledger) 1,50,000

ICICI Bank A/c 3,75,000

Sales Tax A/c 25,000

Sales Return A/c 18,000

Purchase Return A/c 35,000

Buildings A/c 2,00,000

Maintenance Charges A/c 7,000

Salary A/c 38,000

Bank Charges A/c 2,000