The Following Would Be Recording In Journal Using Double Entry System. Do The Posting Process From Journal Entries And Prepare The Trial Balance, Trading A/C, Profit & Loss A/C and Balance Sheet and cost canter In The Books Of M/S. TUTOR JOES COMPUTER EDUCATION Ltd For The Following Year 2009 To 2010.
PARTICULAR | DR | CR |
SBI bank | 800000 | |
Cash in hand | 100000 | |
Furniture | 200000 | |
Building advance | 150000 | |
Computer | 500000 | |
Stock in hand | 150000 | |
Software deposit | 100000 | |
CCI capital | 1000000 | |
O/S building rent | 20000 | |
O/S salary | 80000 | |
Loan from bank | 700000 | Sundry creditors: M/s. Hindustan Computer ltd Rs.150000 bill no:2112 (25days) M/s. Pavai books & note Printers Rs.50000 bill no: 2209 (25 Days) |
Application fee:
|
Course fee: |
DCA
|
TALLY
|
DTP
|
DIT
|
Apr 01 Course fee received for tally (f/n) Rs.22000
Apr 04 Course fee received for tally (a/n) Rs.30000 and computer application for Rs.5000 by cheque
Apr 06 Course fee received for tally (day time) Rs.120000, DCA (f/n) Rs.75000 DTP(Day time) Rs.90000, DIT (Day time) Rs.110000 and summer offer for discount 2% for each course
Apr 12 Course fee received for DIT (f/n) Rs.15000 Entrance application received Rs.10000
May 01 Course fee received for DTP (a/n) Rs.36000
May 07 Course fee for tally (a/n) refund Rs.5000
May 18 Course material to tally , DIT, and DTP purchased 50 copies @ Rs.5000, Rs.3000, Rs.1000each
May 20 Amount paid to Ms. Hindustan ltd for Rs.75000 part settlement
June 03 Course fee for DIT(f/n) refund Rs.15000 and DCA (a/n) Rs.5000
June 13 Course fee received for tally (a/n) Rs.14000
June 20 Depreciation of furniture and fittings @ 10%
July 01 Course fee received for DIT(day time) Rs.13000
July 10 Course fee received for DIT(f/n) Rs.14500
Aug 01 The refund amount of DIT (a/n) and DCA (a/n) fully received
Aug 10 Computer stolen @ Rs.10000
Aug 19 Interest received from bank balance Rs.5000
The Following Would Be Recording In Journal Using Double Entry System. Do The Posting Process From Journal Entries And Prepare The Trial Balance, Trading A/C, Profit & Loss A/C and Balance Sheet and cost canter In The Books Of M/S. EVEREST LIT For The Following Year 2009 To 2010
PARTICULAR | DR | CR |
Capital | 500000 | |
Cash | 200000 | |
Furniture | 50000 | |
Bank loan | 200000 | |
Indian Bank | 150000 | |
Bank O/d | 150000 | |
Machinery | 150000 | |
Motor car | 75000 | |
Computer | 125000 | |
Investment | 200000 | |
Salary due | 50000 | |
Sundry creditors: M/s. Reliance (P) ltd was Rs.150000 Bill no:29 | ||
Sundry debtors: M/s. Hindustan Ltd was Rs.60000 bill no:30 M/s. Unilever Ltd was Rs.40000 bill no: 31 |
Mr. Flaming (cost category) | Ms. Famila (cost category) |
Basic pay | Basic pay (F) |
DA | DA (F) |
TA | HRA (F) |
Medical allowance | Conveyance allowance (F) |
Food allowance | Medical allowance (F) |
Mr. Prince (cost category) | Income and expenditure (cost category) |
Basic pay (p) | Telephone charges |
DA (P) | Postage |
HRA (P) | Interest received |
TA (P) | Wages |
Food allowance (P) | Fright charges |
Medical allowance (P) | Commission received |
Apr 01 Telephone charges paid Rs.1000
Apr 03 Amount paid to Mr. Reliance Ltd was Rs.50000 part settlement
Apr 10 Commission received Rs. 10000
Apr 22 Goods purchased from Mr. Dolphin ltd was Rs.120000 bill no:28
May 01 Salary paid to Ms. Famila for the following
Basic pay (F) | Rs.6000 |
DA (F) | Rs.2000 |
HRA (F) | Rs.500 |
Conveyance allowance (F) | Rs.700 |
Medical allowance (F) | Rs.500 |
May 06 Paid postage Rs.1250
May 22 Goods sold to Rs. Ramani was Rs. 150000 bill no:75
May 28 Interest received Rs.8000
Jun 01 Salary paid to Mr. Flaming for the following:
Basic pay | Rs.5000 |
DA | Rs.2500 |
TA | Rs.1000 |
Medical allowance | Rs.500 |
Food allowance | Rs.300 |
Jun 10 Depreciation of machinery @ 10%
Jun 22 Interest on capital @ 6%
July 01 Withdraw from personal use Rs.5000
July 15 With draw from bank Rs.20000
Aug 01 Paid wages and fright charges Rs.700, Rs.350
Aug 20 Salary paid to Ms. Prince for the following:
Basic pay (p) | Rs.7000 |
DA (P) | Rs.3000 |
HRA (P) | Rs.1500 |
TA (P) | Rs.600 |
Food allowance (P) | Rs.500 |
Medical allowance (P) | Rs.400 |
Sep 05 Motorcar sold on cash Rs.70000 and balance amount was depreciated.
Sep 20 Dividend received Rs.30000
The following would be recording in journal using double entry system. Do the posting process from journal entries and prepare the trial balance, trading A/C, Profit & loss A/C and Balance sheet and cost centre in the books of Mr. Lalitha Groups for the following year 1.4.2022 to 31.3.2023.
PARTICULAR | DR | CR |
Capital | 800000 | |
Cash | 200000 | |
Furniture | 25000 | |
Building | 150000 | |
O/S salary | 10000 | |
Stock | 200000 | |
Bank | 25000 | |
Machinery | 175000 | |
Sundry Creditors: Mr.Rajesh & Co was Rs.45000 bill no: 102 (45 days). Ms.Kodhai Industries was Rs.20000 bill no: 123 (60 days). | ||
Sundry Debtors: M/s. Nainika Pvt Ltd was Rs.100000 bill no: 202 (15 days). |
Income and Expenditure | Mr. John |
Telephone Charges | A4 sheet allotment(J) |
Wages | Printing(J) |
Salary | Packing(J) |
Printing and Stationary | Posting(J) |
Postage | |
Ms. Fami | Ms. Nandhini |
A4 sheet allotment(F) | A4 sheet allotment(N) |
Printing(F) | Printing(N) |
Packing (F) | Packing(N) |
Posting(F) | Posting(N) |
Apr 01 Telephone Charges paid Rs.750.
Apr 15 Amount paid to Kodhai Industries Rs.15000 as part settlement against bill no: 123.
Apr 27 Paid Wages Rs.2500.
May 01 Salary paid to Mr.John for the following:
A4 sheet allotment(J) | Rs.500 |
Printing(J) | Rs.500 |
Packing(J) | Rs.500 |
Posting (J) | Rs.500 |
May 10 Received Commission Rs.20000
May 17 Goods sold to Ms. Janani Enterprises was Rs.75000 bill no: 02 (25 days)
May 22 Cash Deposit into Bank Rs.50000
July 01 Amount received from Ms. Nainika was Rs.50000 as part settlement against bill no: 202
July 14 Bank O/D received Rs.15000
July 29 Purchase goods from ABS Stationary shop Rs.20000 bill no: 21 (35 days)
Jun 01 Withdraw from personal use Rs.200000
Jun 16 Salary Paid to Ms. Fami for the following:
A4 sheet allotment(F) | Rs.250 |
Printing(F) | Rs.750 |
Packing(F) | Rs.500 |
Posting(F) | Rs.500 |
Jun 22 Interest received Rs. 50000.
The following would be recording in journal using double entry system. Do the posting process from journal entries and prepare the trial balance, trading A/C, Profit & loss A/C and Balance sheet and cost centre in the books of Mr.Jose Infotech for the following year 1.4.2022 to 31.3.2023.
PARTICULAR | DR | CR |
Indian Bank | 5000000 | |
Cash | 100000 | |
Furniture | 500000 | |
Computer | 100000 | |
Machinery | 20000 | |
Capital | 5000000 | |
O/s building Rent | 100000 | |
Loan from Bank | 820000 | |
Investment | 200000 | |
Sales |
Cost Centre
|
Cost Category |
Printing & stationery |
|
Cost Category |
Advertisement Expenses |
Digital Media
|
Other Media
|
Print Media
|
Cost centre Classes |
Commission Expenses |
|
Apr 01 Good sold form on credit to Agent A for the following.
Apr 02 Good sold form on credit to Agent B for the following
Apr 12Good sold form on credit for the following
Apr 20 Paid Printing & Stationery for the following
Printing & Stationery | |
Printing Papers | 1500 |
Photocopy Papers | 1500 |
Notebooks | 1850 |
Markers | 350 |
Apr 28 Paid Printing & Stationery for the following
Printing & Stationery | |
Purchase | Rs.20000 |
Sales | Rs.15000 |
Accounts | Rs.15000 |
May 02 Paid Advertisement Expenses for the following.
Advertisement Expenses | |
Internet Advertisement | 10000 |
TV Advertisement | 15000 |
Banner Advertisement | 1500 |
Poster Advertisement | 1500 |
Radio Advertisement | 5000 |
Dina Thanthi | 5000 |
Dinakaran | 7000 |
Dinamalar | 5000 |
May 05 Paid Commission Expenses Rs. 60000 for the following.
Commission Expenses | |
Saranya | 25% |
Suganthi | 30% |
Jeevitha | 35% |
Selvi | 10% |
May 08 Paid Commission Expenses Rs. 60000 for the following.
Commission Expenses | |
Saranya | 25% |
Suganthi | 40% |
Jeevitha | 35% |
May 12 Received Salary Rs. 50000 for the following.
Salary | |
Sandhiya | 25000 |
Nikitha | 25000 |
May 22 Repair charges paid Rs. 10000
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