Tally Assignment
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Journal Entries DATE Apr 1
PARTICULARS Cash A/c
L.F. Dr
DEBIT 20,00,00 0
To Capital A/c (Being business started with cash) Apr 2
SBI A/c
20,00,000 . Dr.
10,00,00 0
To Cash A/c (Being cash deposited in State Bank of India) Apr 3
Apr 4
Apr 5
Apr 6
CREDIT
10,00,000
PNB A/c To Cash A/c (Being cash deposited in Punjab National Bank)
Dr.
Furniture A/c To SBI A/c (Being furniture purchased and payment made by cheque)
Dr.
Machinery A/c To Tarun’s A/c (Being machinery purchased from Tarun)
Dr.
Purchase A/c To Harish’s A/c (Being goods purchased from Harish)
Dr.
5,00,000 5,00,000 1,00,000 1,00,000 1,50,000 1,50,000 50,000 50,000
DATE Apr 7
Apr 8
Apr 9
PARTICULARS
L.F.
Jai’s A/c To Sales A/c (Being goods sold to Jai)
Dr.
Harish’s A/c To Purchase Return A/c (Being goods returned to Harish)
Dr.
DEBIT
CREDIT
2,00,000 2,00,000 1,000 1,000
Harish’s A/c Dr. To Discount Received A/c To Cash A/c (Being cash paid to Harish in full settlement of his account and discount received)
Apr 10 Sales Return A/c To Jai’s A/c (Being goods returned by Jai)
Dr.
Apr 11 PNB A/c Discount Allowed A/c To Jai’s A/c (Being cash paid by Jai in full settlement of his account and discount allowed)
Dr. Dr.
Apr 12 Purchase A/c To Cash A/c (Being goods purchased for cash)
Dr.
Apr 13 SBI A/c
Dr.
49,000 4,000 45,000 10,000 10,000 1,80,000 10,000 1,90,000 30,000 30,000 1,00,000
DATE
PARTICULARS
L.F.
DEBIT
To Sales A/c (Being goods sold and payment received by cheque) Apr 14 Naman’s A/c To Sales A/c (Being goods sold to Naman)
Dr.
Apr 15 Naman’s A/c To Interest Received A/c (Being interest charged on Naman for late payment)
Dr.
Apr 16 Cash A/c To Naman’s A/c (Being cash paid by Naman in full settlement of his account)
Dr.
Apr 17 Salary A/c To PNB A/c (Being salary paid by cheque)
Dr.
Apr 18 Rent A/c To Cash A/c (Being rent paid by cash)
Dr.
Apr 19 Wages A/c To Cash A/c (Being wages paid)
Dr.
Apr 20 Carriage Inward A/c
Dr.
CREDIT 1,00,000
20,000 20,000 1,000 1,000 21,000 21,000 60,000 60,000 7,000 7,000 15,000 15,000 6,000
DATE
PARTICULARS
L.F.
DEBIT
To Cash A/c (Being carriage inward paid) Apr 21 Carriage Outward A/c To Cash A/c (Being carriage outward paid)
Dr.
Apr 22 Cash A/c To SBI A/c (Being cash withdrawn from State Bank of India)
Dr.
Apr 23 Drawings A/c To Cash A/c (Being cash withdrawn by proprietor for personal use)
Dr.
Apr 24 Union Bank A/c To Cash A/c (Being cash deposited in Union Bank for 5 years)
Dr.
Apr 25 Drawings A/c To SBI A/c (Being cash withdrawn from SBI by proprietor for personal use)
Dr.
Apr 26 Traveling Expenses A/c To SBI A/c (Being traveling expenses paid by cheque)
Dr.
Apr 27 Interest paid A/c
Dr.
CREDIT 6,000
7,500 7,500 20,000 20,000 4,000 4,000 10,000 10,000 5,000 5,000 20,000 20,000 2,000
DATE
PARTICULARS
L.F.
DEBIT
To SBI A/c (Being interest charged by SBI) Apr 28 Depreciation on Furniture A/c To Furniture A/c (Being depreciation charged on Furniture)
Dr.
Apr 29 Tarun’s A/c To SBI A/c (Being amount paid to Tarun by cheque in full settlement of his account)
Dr.
Apr 30 Depreciation on Machinery A/c To Machinery A/c (Being depreciation charged on machinery)
Dr.
May 1
2
3
CREDIT 2,000
10,000 10,000 1,50,000 1,50,000
25,000 25,000
SBI A/c To ICICI A/c (Being loan taken from ICICI and deposited in SBI)
Dr.
Interest paid A/c To ICICI A/c (Being interest charged by ICICI)
Dr.
ICICI A/c To SBI A/c (Being loan paid back to ICICI in full settlement of its account)
Dr.
1,00,000 1,00,000 10,000 10,000 1,10,000 1,10,000
DATE 4
5
6
7
8
PARTICULARS
L.F.
Rajesh’s A/c To SBI A/c (Being loan given to Rajesh)
Dr.
Rajesh’s A/c To Interest Received A/c (Being interest charged on Rajesh)
Dr.
SBI A/c To Rajesh’s A/c (Being loan paid back by Rajesh in full settlement of his account)
Dr.
Furniture A/c To SBI A/c (Being furniture purchased and payment made by cheque)
Dr.
SBI A/c
Dr.
DEBIT 1,50,000
1,50,000 15,000 15,000 1,65,000 1,65,000 50,000 50,000 10,00,00 0
To SBI A/c (Being commission received by cheque and deposited in SBI) 9
10
CREDIT
10,00,000
PNB A/c To Brokerage Received A/c (Being brokerage received by cheque and deposited in PNB)
Dr.
PNB A/c To Cash A/c
Dr.
5,00,000 5,00,000 1,00,000 1,00,000
DATE
PARTICULARS
L.F.
DEBIT
CREDIT
(Being cash deposited in PNB) 11
12
Drawings A/c To Purchase A/c (Being goods withdrawn by proprietor for personal use)
Dr.
Land & Building A/c
Dr.
2,000 2,000 11,00,00 0
To PNB A/c (Being land & building purchased and payment made by cheque) 13
14
15
16
11,00,000
Profit & Loss A/c To Provision for Bad & Doubtful Debts A/c (Being provision created for bad & doubtful debts)
Dr.
Profit & Loss A/c To Provision for Discount on Debtors A/c (Being provision for discount on debtors created)
Dr.
Loss of goods by Theft A/c To Purchase A/c (Being goods lost by theft)
Dr.
Loss of goods by Fire A/c To Purchase A/c (Being goods lost by Fire)
Dr.
10,000 10,000 5,000 5,000 1,000 1,000 500 500
DATE PARTICULARS 17 Reliance Infocomm A/c To SBI A/c (Being amount invested in Reliance by cheque) 18
19
20
L.F. Dr.
CREDIT 70,000
Transfer Inward A/c To Aliganj Branch A/c (Being goods purchased from Aliganj Branch)
Dr.
Mahanagar Branch A/c To Transfer Outward A/c (Being goods sold to Mahanagar Branch)
Dr.
Computer A/c Laptop A/c To SBI A/c (Being computer and laptop purchased and payment made by cheque)
DEBIT 70,000
10,000 10,000 12,000 12,000
Dr. Dr.
25,000 66,000 91,000
Cash A/c Dr.
Cr.
Date
Particulars
Apr 1
To Capital A/c
J.F. Amount
Apr 16 To Naman’s A/c Apr 22 To SBI A/c
20,00,00 0 21,000 10,000
Jun 1
20,31,00 0 3,06,500
To Balance b/d
Date
Particulars
J.F. Amount
Apr 2
By SBI A/c
10,00,000
Apr 3 Apr 9 Apr 12 Apr 18 Apr 19 Apr 20 Apr 21 Apr 23 Apr 24 May 10 May 31
By PNB A/c By Harish’s A/c By Purchase A/c By Rent A/c By Wages A/c By Carriage Inward A/c By Carriage Outward A/c By Drawings A/c By Union Bank A/c By PNB A/c By Balance c/d
5,00,000 45,000 30,000 7,000 15,000 6,000 7,500 4,000 10,000 1,00,000 3,06,500 20,31,000
SBI A/c Date
Particulars
J.F. Amount
Apr 2
To Cash A/c
Apr 13 May 1 May 6 May 8
To Sales A/c To ICICI A/c To Rajesh’s A/c To Commission Received A/c
10,00,00 0 1,00,000 1,00,000 1,65,000 10,00,00 0
Jun 1
To Balance b/d
23,65,00 0 16,07,00 0
Date
Particulars
J.F. Amount
Apr 4
By Furniture A/c
1,00,000
Apr 22 Apr 25 Apr 26 Apr 27
By Cash A/c By Drawings A/c By Traveling Expenses A/c By Interest paid A/c
10,000 5,000 20,000 2,000
Apr 29 May 3 May 4 May 7 May 17 May 20 May 20 May 31
By Tarun’s A/c By ICICI A/c By Rajesh’s A/c By Furniture A/c By Reliance Infocomm A/c By Computer A/c By Laptop A/c By Balance c/d
1,50,000 1,10,000 1,50,000 50,000 70,000 25,000 66,000 16,07,000 23,65,000
PNB A/c Date
Particulars
Apr 3 Apr 11 May 9 May 10
To Cash A/c To Jai’s A/c To Brokerage Received A/c To Cash A/c
Jun 1
J.F. Amount
To Balance b/d
5,00,000 1,80,000 5,00,000 1,00,000 12,80,00 0 1,20,000
Date
Particulars
J.F. Amount
Apr 17 By Salary A/c May 12 By Land & Building A/c May 31 By Balance c/d
12,80,000
Capital A/c Date
Particulars
May 31 To Balance c/d
J.F. Amount 20,00,00 0 20,00,00 0
60,000 11,00,000 1,20,000
Date
Particulars
Apr 1 By Cash A/c
J.F. Amount 20,00,000 20,00,000
Jun 1
By Balance b/d
20,00,000
Drawings A/c Date
Particulars
J.F. Amount Date
Apr 23 To Cash A/c Apr 25 To SBI A/c May 11 To Purchase A/c Jun 1
To Balance b/d
4,000 5,000 2,000 11,000 11,000
Particulars
J.F. Amount
May 31 By Balance c/d
11,000 11,000
Provision for Bad & Doubtful Debts Date
Particulars
May 31 To Balance c/d
J.F. Amount Date 10,000 10,000
Particulars
J.F. Amount
May 13 By Profit & Loss A/c Jun 1
10,000 10,000 10,000
By Balance b/d
Provision for Discount on Debtors A/c Date
Particulars
May 31 To Balance c/d
J.F. Amount Date 5,000 5,000
Particulars
J.F. Amount
May 14 By Profit & Loss A/c Jun 1
By Balance b/d
5,000 5,000 5,000
Furniture A/c Date
Particulars
Apr 4 To SBI A/c May 7 To SBI A/c Jun 1
To Balance b/d
J.F. Amount Date
Particulars
1,00,000 Apr 28 By Depreciation on Furniture A/c 50,000 May 31 By Balance c/d 1,50,000 1,40,000
J.F. Amount 10,000 1,40,000 1,50,000
Machinery A/c Date
Particulars
Apr 5 To Tarun’s A/c Jun 1
To Balance b/d
J.F. Amount Date
Particulars
1,50,000 Apr 30 By Depreciation on Machinery A/c May 31 By Balance c/d 1,50,000 1,25,000
J.F. Amount 25,000 1,25,000 1,50,000
Land & Building A/c Date
Particulars
May 12 To PNB A/c
Computer A/c
Jun 1 Date
To Balance b/d Particulars
May 20 To SBI A/c Jun 1
To Balance b/d
Date
Particulars
J.F. Amount
Date
Particulars
J.F. Amount
11,00,00 May 31 By Balance c/d 11,00,000 0 11,00,00 11,00,000 0 11,00,00 J.F. 0Amount Date Particulars J.F. Amount 25,000 25,000 25,000
May 31 By Balance c/d
25,000 25,000
Laptop A/c May 20 To SBI A/c To Balance b/d
J.F. Amount Date 66,000 66,000 66,000
Particulars
May 31 By Balance c/d
J.F. Amount 66,000 66,000
Reliance Infocomm A/c Date
Particulars
May 17 To SBI A/c Jun 1
To Balance b/d
J.F. Amount Date 70,000 70,000 70,000
Particulars
May 31 By Balance c/d
J.F. Amount 70,000 70,000
Union Bank A/c Date
Particulars
J.F. Amount Date
Apr 24 To Cash A/c Jun 1
To Balance b/d
10,000 10,000 10,000
Particulars
J.F. Amount
May 31 By Balance c/d
10,000 10,000
Aliganj Branch A/c Date
Particulars
J.F. Amount Date
May 31 To Balance c/d
10,000 10,000
Particulars
May 18 By Transfer Inward A/c Jun 1
By Balance b/d
J.F. Amount 10,000 10,000 10,000
Mahanagar Branch A/c Date
Particulars
May 19 To Transfer Outward A/c
Sales A/c
Jun 1
To Balance b/d
J.F. Amount Date 12,000 12,000 12,000
Particulars
May 31 By Balance c/d
J.F. Amount 12,000 12,000
Date
Particulars
May 31 To Trading A/c
J.F. Amount Date 3,20,000 Apr 7
Particulars
J.F. Amount
By Jai’s A/c
2,00,000
Apr 13 By SBI A/c By Naman’s A/c 3,20,000
1,00,000 20,000 3,20,000
Sales Return A/c Date Particulars To Jai’s A/c
J.F. Amount Date Particulars 10,000 10,000
J.F. Amount
By Trading A/c
10,000 10,000
Transfer Outward Date
Particulars
May 31 To Trading A/c
J.F. Amount Date 12,000
Particulars
J.F. Amount
May 19 By Mahanagar Branch
12,000
12,000 12,000
Purchase A/c Date
Particulars
Apr 6 To Harish’s A/c Apr 12 To Cash A/c
J.F. Amount Date 50,000 30,000 80,000
May 11 May 15 May 16 May 31
Particulars By Drawings A/c By Loss of Goods by Theft A/c By Loss of Goods by Fire A/c By Trading A/c
J.F. Amount 2,000 1,000 500 76,500 80,000
Purchase Return A/c Date
Particulars
J.F. Amount Date
May 31 To Trading A/c
1,000
Particulars
J.F. Amount
May 8 By Harish’s A/c
1,000
1,000
1,000
Transfer Inward A/c Date
Particulars
J.F. Amount Date
May 18 To Aliganj Branch
10,000 10,000
Particulars
J.F. Amount
May 31 By Trading A/c
10,000 10,000
Carriage Inward A/c Date
Particulars
Apr 20 To Cash A/c
J.F. Amount Date 6,000 6,000
Particulars
May 31 By Trading A/c
J.F. Amount 6,000 6,000
Wages A/c Date
Particulars
Apr 19 To Cash A/c
J.F. Amount Date 15000 15,000
Particulars
May 30 By Trading A/c
J.F. Amount 15,000 15,000
Brokerage Received A/c Date
Particulars
May 31 To Profit & Loss A/c
Commission
J.F. Amount Date
Particulars
J.F. Amount
5,00,000 May 9 By PNB A/c
5,00,000
5,00,000
5,00,000
Received A/c Date
Particulars
May 31 To Profit & Loss A/c
Discount
J.F. Amount 10,00,00 0 10,00,00 0
Date
Particulars
J.F. Amount
May 8 By PNB A/c
10,00,000 10,00,000
Received A/c Date
Particulars
May 31 To Profit & Loss A/c
J.F. Amount Date 4,000
Particulars
Apr 9 By Harish’s A/c
4,000
J.F. Amount 4,000 4,000
Interest Received A/c Date
Particulars
May 31 To Profit and Loss A/c
J.F. Amount Date 16,000 16,000
Particulars
Apr 15 By Naman’s A/c May 5 By Rajesh’s A/c
J.F. Amount 1,000 15,000 16,000
Carriage Outward A/c Date
Particulars
J.F. Amount Date
Apr 21 To Cash A/c
7,500 7,500
Depreciation
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
7,500 7,500
on Furniture A/c Date
Particulars
J.F. Amount Date
Apr 28 To Furniture A/c
10,000 10,000
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
10,000 10,000
Depreciation on Machinery A/c Date
Particulars
J.F. Amount Date
Apr 30 To Machinery A/c
25,000 25,000
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
25,000 25,000
Discount Allowed A/c Date
Particulars
Apr 11 To Jai’s A/c
J.F. Amount Date 10,000 10,000
Particulars
May 31 By Profit and Loss A/c
J.F. Amount 10,000 10,000
Interest Paid A/c Date
Particulars J.F. Amount Date
Apr 27 To SBI A/c May 2 To ICICI
2,000 10,000 12,000
Particulars
J.F. Amount
May 31 By Profit and Loss Account
12,000 12,000
Loss of Goods by Fire A/c Date
Particulars
J.F. Amount Date
May 16 To Purchase A/c
500 500
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
500 500
Loss of Goods by Theft A/c Date
Particulars
J.F. Amount Date
May 15 To Purchase A/c
1000 1000
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
1000 1000
Rent A/c Date
Particulars
Apr 18 To Cash A/c
J.F. Amount Date 7,000 7,000
Particulars
May 31 By Profit and Loss A/c
J.F. Amount 7,000 7,000
Salary A/c Date
Particulars
Apr 17 To PNB A/c
J.F. Amount Date 60,000
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
60,000
60,000
60,000
Traveling Expenses A/c Date
Particulars J.F. Amount Date
Apr 26 To SBI A/c
20,000 20,000
Particulars
J.F. Amount
May 31 By Profit and Loss A/c
20,000 20,000
Harish’s A/c Date
Particulars
Apr 8 To Purchase Return A/c Apr 9 To Cash A/c Apr 9 To Discount Received A/c
J.F. Amount Date 1,000 45,000 4,000 50,000
Particulars
Apr 6 By Purchase A/c
J.F. Amount 50,000 50,000
ICICI A/c Date
Particulars J.F. Amount Date
May 3 To SBI A/c
Particulars
J.F. Amount
1,10,000 May 1 By SBI A/c May 2 By Interest Paid A/c 1,10,000
1,00,000 10,000 1,10,000
Jai’s A/c Date
Particulars
Apr 7 To Sales A/c
J.F. Amount Date
Particulars
2,00,000 Apr 10 By Sales Return A/c Apr 11 By PNB A/c Apr 11 By Discount Allowed A/c 2,00,000
J.F. Amount 10,000 1,80,000 10,000 2,00,000
Naman’s A/c Date
Particulars
J.F. Amount Date
Apr 14 To Sales A/c Apr 15 To Interest Received A/c
20,000 1,000 21,000
Particulars
Apr 16 By Cash A/c
J.F. Amount 21,000 21,000
Rajesh’s A/c Date
Particulars
J.F. Amount Date
May 4 To SBI A/c May 5 To Interest Received A/c
Particulars J.F. Amount
1,50,000 May 6 By SBI A/c 15,000 1,65,000
1,65,000 1,65,000
Tarun’s A/c Date
Particulars J.F. Amount Date
Apr 29 To SBI A/c
Particulars
1,50,000 Apr 5 By Machinery A/c 1,50,000
J.F. Amount 1,50,000 1,50,000
Trial Balance Of Pravah’s Business as on 31st May, 2009 Particulars Cash A/c SBI A/c PNB A/c Capital A/c Drawings A/c Provision for Bad & Doubtful Debts A/c Provision for Discount on Debtors A/c Furniture A/c Machinery A/c Land & Building A/c Computer A/c Laptop A/c Reliance Infocomm A/c Union Bank A/c Aliganj Branch A/c Mahanagar Branch A/c Sales A/c Sales Return A/c Transfer Outward A/c Purchase A/c Purchase Return A/c Transfer Inward A/c
Debit 3,06,500 16,07,00 0 1,20,000
Credit
20,00,000 11,000 10,000 5,000 1,40,000 1,25,000 11,00,00 0 25,000 66,000 70,000 10,000 10,000 12,000 3,20,000 10,000 12,000 76,500 1,000 10,000
Carriage Inward A/c Wages A/c Brokerage Received A/c Commission Received A/c Discount Received A/c Interest Received A/c Carriage Outward A/c Depreciation on Furniture A/c Depreciation on Machinery A/c Discount Allowed A/c Interest Paid A/c Loss of goods by fire A/c Loss of goods by theft A/c Rent A/c Salary A/c Traveling Expenses A/c Profit & Loss A/c
6,000 15,000 5,00,000 10,00,000 4,000 16,000 7,500 10,000 25,000 10,000 12,000 500 1,000 7,000 60,000 20,000 15,000 38,78,00 0
38,78,000
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