B.Com-I, Sem.

-II DEPARTMENTAL ACCOUNTS

7) The Rakesh Automobiles, Pune has three departments, namely Motorcycle, Scooter
and Mopeds. The following figures are obtained from this book for the year ended 31 st
December, 2021.
Particulars Motor (Rs.) Scooter Moped (Rs.)
(Rs.)
Purchases 22,50,000 17,50,000 9,20,000
Sales 30,75,000 21,35,000 12,30,000
st
Stock on 1 January 1,20,000 1,50,000 85,000
st
Stock on 31 December 1,70,000 1,10,000 62,000
Wages 21,000 20,000 17,000
Following further expenses are to be divided in equal preparations.
Insurance Rs.15,000 Office Expenses Rs.18,000
Salaries Rs. 78,000 Advertisement Rs.30,000
Rent & lighting Rs.90,000 to be divided in the ratio of 5:3:2 to Motorcycle, Scooter and
Moped departments respectively.Salary Outstanding Rs.12,000.
Income tax Rs.35,000 & Legal Charges Rs.10,000 are to be charged to General profit &
loss Account.
You are requested to prepare Department Trading and profit and Loss Account &
General profit & loss A/c for the year ended 31st December, 21.

8) The Ramesh Automobiles, Pune has three departments, namely Motorcycle, Scooter
and Mopeds. The following figures are obtained from this book for the year ended 31 st
December, 2021.
Particulars Motor (Rs.) Scooter Moped (Rs.)
(Rs.)
Purchases 22,50,000 17,50,000 9,20,000
Sales 30,75,000 21,35,000 12,30,000
st
Stock on 1 January 1,20,000 1,50,000 85,000
st
Stock on 31 December 1,70,000 1,10,000 62,000
Wages 21,000 20,000 17,000
Following further expenses are to be divided in equal preparations.
Insurance Rs. 30,000 Office Expenses Rs.36,000
Salaries Rs. 1,00,000 Advertisement Rs.60,000
Rent & lighting Rs.90,000 to be divided in the ratio of 5:3:2 to Motorcycle,
Scooter and Moped departments respectively. Salary Outstanding Rs.20,000.
Income tax Rs.70,000 & Legal Charges Rs.20,000 are to be charged to General
profit & loss Account.
You are requested to prepare Department Trading and profit and Loss Account &
General profit & loss A/c for the year ended 31st December, 21.
(9) Shri. Arvind owns a departmental store having two departments, A and B. The
following balances appeared in his books as on 31st December, 2019:
Name of the account Dr. (Rs.) Cr. (Rs.)
Opening stock: Dept. A 6,000 --------
Dept. B 4,000 --------
Purchases: Dept. A 8,000 --------
Dept. B 7,000 --------
Carriage inwards: Dept. A 200 --------
Dept. B 100 --------
Sales : Dept. A. -------- 15,000
Dept. B. -------- 14,000
Salaries 3,500 --------
Rent 600 --------
Bad debts 300 --------
Advertisement 500 --------
Capital -------- 8,000
Drawings 700 --------
Sundry Debtors 1,000 --------
Sundry Creditors -------- 5,000
Furniture 8,000 --------
Cash in hand 2,100 --------
42,000 42,000
Additional Information:
(1) Stock on 31st December, 2019 : Dept A Rs.7,000 and Dept B Rs.6,000
(2) Depreciation on Furniture at 10% p.a.
(3) Staff is employed in the ratio of 3 : 2.
(4) Area occupied by each department is equal.
(5) Credit sales are in the ratio of 2 : 1.
(6) Department A used Furniture of the book value of Rs.6,000.
(7) Advertisement is to be apportioned equally. Advertisement material of the value of
Rs.100 is on hand; it has not be adjusted in the accounts.
Prepare:
i)Departmental Trading and Profit and Loss A/c for the year ended 31st December, 19
ii)Balance Sheet as at 31st December, 2019.
(10) Shri. Sunil owns a departmental store having two departments, X and Y. The
following balances appeared in his books as on 31st December, 19:

Name of the account Dr. (Rs.) Cr. (Rs.)

Opening stock: Dept. X 9,000 --------
Dept. Y 6,000 --------
Purchases:Dept. X 12,000 --------
Dept. Y 10,500 --------
Carriage inwards: Dept. X 300 --------
Dept. Y 150 --------
Sales: Dept. X. -------- 22,500
Dept. Y. -------- 21,000
Salaries 5,250 --------
Rent 900 --------
Bad debts 450 --------
Advertisement 750 --------
Capital -------- 12,000
Drawings 1,050 --------
Sundry Debtors 1,500 --------
Sundry Creditors -------- 7,500
Furniture 12,000 --------
Cash in hand 3,150 --------
63,000 63,000
Additional Information:
(1) Stock on 31st December, 19: Dept X Rs.10,500 and Dept Y Rs.9,000
(2) Depreciation on Furniture at 10% p.a.
(3) Staff is employed in the ratio of 3 : 2.
(4) Area occupied by each department is equal.
(5) Credit sales are in the ratio of 2 : 1.
(6) Department A used Furniture of the book value of Rs.9,000.
(7) Advertisement is to be apportioned equally. Advertisement material of the value of
Rs.150 is on hand; it has not be adjusted in the accounts.
Prepare : (i) Departmental Trading and Profit and Loss A/c for the year ended31/12/19
and (ii) Balance Sheet as at 31/12/19.