Beruflich Dokumente
Kultur Dokumente
Liabilities Assets
S. Creditors S. Debtors
Transactions
Lesson – 2
Create the following B/S and Transaction of DURGAPUR STEEL Co. Ltd.
Liabilities Assets
S. Creditors S. Debtors
Transactions
Liabilities Assets
S. Creditors S. Debtors
Stock item
Transactions
3.4.2003 Purchase Shirt 30 Nos. from Raj & Raj on Credit Rs. 3000
5.4.2003 Commission receipts Rs. 450
10.4.2003 Sold shirt 50 nos. to ABC Co on credit 6000
12.4.2003 Transfer money from UBI to SBI Rs. 4000
15.4.2003 Cash receipts ABC co. Rs. 3000
18.4.2003 Cheque (SBI) paid Raj & Raj Rs. 2000
20.4.2003 Cheque receipts from MGM & Co. 4800
20.4.2003 Discount allowed to MGM & Co. 200
25.4.2003 Purchase cloth 30 Mts. By cheque (UBI)
26.4.2003 Cash with draw from bank (UBI) Rs. 2000
30.4.2003 Sold shirt 60 Nos. by Cash
Lesson No. : 2
………………………………………………………………………
Financial Accounting
Creditors Debtors
========== ============
3,30,000 3,30,000
========== ============
ITEM DETAILS
Financial Accounting
GST LESSON – 2
Do the following :
3-4-2003 Credit Sales to the Das Bros, following with Bill No. : TD 1002
4 Pic TV Set
5 Pic VCD
5 Pic Radio
19-06-2003 Sales 5 Pic TV Set, 12 Pic Radio, 5 Pic VCD in cheque of SBI
With extra Vat charges
LESSON - 1
Create a new company IN YOUR NAME with the financial period ranging from
1-4-97 to 31-3-98 and create the budget heads along with their opening balances
LIABILITY ASSETS
S/Creditors : S/Debtors :
Group Creation : Company have one Branch in Delhi and another at Calcutta.
Company have four Staff viz. A,B,C & D. In these Branches
and payment made in this way.
1.4.97 Wages paid 2000 [Factory Staff 1000 & Office 1000]
5.4.97 Salary paid to Mr. A 1000
10.4.97 Manufacturing Expenses 2000 [Factory]
15.4.97 Purchase in Credit from Ram 7000 [Factory Bill No. : SC4]
20.4.97 Sales in credit to Tom 11000 [Factory Bill No. : SD4]
25.4.97 Machinery Repairs 3000 [Factory]
30.4.97 Carriage Inward 2000 [Factory 1000 & Office 1000]
1.5.97 Carriage Outward 3000 [Factory 2000 & Office 1000]
10.5.97 Purchase a New Factory Rs. 10000
15.5.97 Purchase a New Furniture in Cheque 9000
20.5.97 Purchase a New Machinery 8000
30.5.97 Salary paid to Mr. A Rs. 800
1.6.97 Purchase in credit from Shyam 6000 [Factory 5000, Office 1000
Bill No. SC5]
10.7.97 Salary paid to Mr. D Rs. 1000
Lesson No. : 3 (Bill by Bill)
………………………………………………………………………
3.8.97 Electricity paid in Cheque [Factory – 500, Office – 200] Rs. 700
6.8.97 Sales in Credit to Dick 7000 [Factory – 6000, Office – 1000]
Bill No. SD5
25.8.97 Credit Purchase from Jadu 6000 [Factory] Bill No. SC6
27.8.97 Salary Paid to Mr. C Rs. 3000
30.8.97 Tom paid to Ram Rs. 2000 Bill will be adjusted against the [SC1
Rs. 1000, SC4 Rs. 1000] and [SD1 Rs. 1000, SD4 Rs. 1000]
5.9.97 Credit sale to Harry Rs. 6000 Bill No. SD6
8.9.97 Dick paid to Shyam Rs. 4000 [SD2 Rs. 2000, SD5 Rs. 2000]
and [SC2 Rs. 2000, SC5 Rs. 2000]
10.9.97 Harry paid to Jadu Rs. 3000 [SD3 Rs.1500, SD6 Rs. 1500] and
[SC3 Rs. 1500, SC6 Rs. 1500]
15.9.97 Purchase Return to Mr. Ram Rs. 1500 [SC1 Rs. 500, SC4
Rs. 1000]
18.9.97 Salary paid toMr. D Rs. 900
20.9.97 Sales Return from Tom Rs. 1500 [SD1 Rs. 800, SD4 Rs. 700]
25-09-97 Depreciation : --
…………………
i) Furniture Rs. 2000
ii) Factory Rs. 3000
iii) Plant Rs. 4000
26.9.97 Paid to Mr. Ram Rs. 1000(against Bill No. SC1 Rs. 500 and SC4
Rs. 500)
28.9.97 Cheque received from Mr. Dick Rs. 1000 on account
1.10.97 Paid to Mr. Shyam Rs. 1000 (against Bill No. SC2 Rs. 500 and SC5
Rs. 500)
2.10.97 Cheque dishonored by Bank Rs. 1000 (Which was received from
Mr. Dick on 28-09-97 on account)
10.10.97 Paid to Mr. Jadu on his account Rs. 1000
12-10-97 Cheque received from Mr. Dick Rs. 1500 (against Bill no. SD2)
14-10-97 Paid to Mr. Shyam Rs. 1000 (against Bill No. SC2 Rs. 500 and
SC5 Rs. 500)
20.10.97 Rent paid Rs. 2000 [Factory 1500 & Office 500]
1.11.97 Paid outstanding Rent Rs. 3000 (Previous year)
Trial Balance
Bill Wise Reports
Working Report