ASSINMENT NO :1

1.

Jyoti Printers over took all the printing Expenses is of Rs. 1500/-

2.

Under packing Expens & from Hariom packing lmt. Rs. 5000/-

3.

Kashav & brothers help in feuling of Rs. 300/-

4.

Com. open in Bank of india, an account with Rs. 100,000./-

5.

From Ram lal & sons 4000/- is to be taken of previous year.

6.

Under Madical expencs we purchase Rs. 750/- Medical from Mahima Medical.

7.

One NANO car of RS.1,25,000/- from TATA Moters.

8.

From M/s R.K. Invastments we purchase shares of SAMSUNG. of Rs.7500.

9.

From Soni Brothers Gold @ 35,000/- is purchased.

10.

From XYZ & sons Rs. 5000/- is due of previous year.

11.

Payment is done to Hariom packing lmt. of Rs.3500/-.

12.

Payment to Kulvinder & Sons is done of Rs.2700/-

13.

Payment to TATA Moters is done by D.D. Rs 1,25,000/- which is 1500/- bank

commission paid by us.

14.

From Arjun Ltd. 7000/- is to be taken of previous year.

15.

Payment to Soni Brothers has done by cheque of Rs. 35,000/-

16.

From XYZ & sons we recieved Rs. 5000/-

17.

Payment to Jyoti Printers has been done by cheque.

18.

Payment to Hariom packing lmt. we paid his whole amount by chaque.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :-2
Payment & Reciept Voucher

1.

Com. has opening cash Rs. 100000/-

2.

Mr. Rajendra is the ownar of the company his opening capital Rs. 2,00,000/-

3.

Com. has to recived from privious year.

4.

Com. paid for fuill charges Rs. 500/- in cash.

5.

Com. purchase chairs in cash Rs. 2,000/-.

6.

Com. Recived from Harish Kumar Rs. 25,000/- in cash.

7.

Com. purchase packing meterial of Rs.5000/-

8.

Paid to Vivek worker 25,000/- as a loan.

9.

Com paid to Vivek worker Rs. 2,000/- in cash salary.

10.

Com. Recived from Vikas Nagar 35,000/- in cash.

11.

Com. Purchase shairs of Tata of Rs. 16,000/- in cash.

12.

Com. paid Building Rent Rs. 35,000/- in cash.

13.

Com. sales in cash Shairs of Tata Rs. 26,000/- in cash.

14.

Paid Mobile bill of Rs. 1250/- in cash.

15.

Com. paid water bill Rs. 750/- & Electricity bill Rs. 4500/- in cash.

16.

Com. Recived from Vivek Worker Rs. 25,000/- in cash.

{1} VIKAS NAGAR - 75,000/{2} HARISH KUMAR - 75,000/-

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :-3
Contra & Journal Voucher

1.

Com. has tow bank Accounts (A) HDFC Bank - 50,000/- (B) ICICI Bank - 70,000/-

2.

Com. has Opening Cash - 1,00,000/-.

3.

Com. Deposite in to HDFC Bank - 15,000/-

4.

Com. Deposite in to ICICI Bank -10,000/-.

5.

Com. Purchase a Nokia Mobile N-73 of Rs. 13,400/- from Abshik Mobile Word.

6.

Com. Purchase from Kanak Agancy A Cooler Rs 6,500/-

7.

Com. Purchae Airtel Recharg Voucher Rs 222/- from Goyal Sales.

8.

Com. Received from Parth & Com. Rs- 84,500/- of Prives year dues.

9.

Com. Purchase Furniter of Rs.- 17,750/- From:- CASA Modern.

10.

Com. Deposite Rs - 17,750 /- in ICICI Bank.

11.

Com. Purchase shairs of Tata of Rs. 16,000/- in cash.

12.

Com. Widroll Rs-23,750/- ICICI Bank.

13.

Com Paid to Kanak Agancy Rs. 65,00/- Cash.

14.

Com Paid to Goyal Sales Rs. 222/- Cash.

15.

Com. paid water bill Rs. 750/- & Electricity bill Rs. 4500/- in ICICI Bank.

16.

Com. paid to CASA Mordern Rs -17,750/- in HDFC Bank.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :- 4
Contra & Journal Voucher

1.

Com. has tow bank Accounts their Opening Balanceis

(A) SBBJ Bank 1,50,000/(B) Bank of India 70,000/-

2.

Com. has Opening Cash Balance is Rs. - 2,00,000/-.

3.

Mr. Ashutosh is the ownar of the company his the opening Capital balance is 2,75000/-

4.

1-4-2009 - Com. cash Deposite in to SBBJ Bank - Rs 10,000/-.

5.

4-4-2009 - Com. cash Deposite in to Bank of India - Rs 15,000/-.

6.

6-4-2009 - Com. cash Deposite in to SBBJ Bank - Rs 17,000/-.

7.

8-4-2009 - Com. cash Deposite in to Bank of India - Rs 18,000/-.

8.

10-4-2009 - Com. cash widrall from SBBJ Bank - Rs 20,000/-.

9.

12-4-2009 - Com. cash widrall from Bank of India - Rs 10,000/-.

10.

16-4-2009 - Company Purchase Computer Table from Decor India Rs 7,500/-

11.

18-4-2009 - Company Purchase Hero Honda Splender plus

from Chambal Moters Pvt.Ltd. Rs 48,000/-

12.

20-4-2009 - Com. Purchase Stationary from Gautam Book Dipo Rs 9,750/-

13.

22-4-2009 - Com. done mentinence work from Anurag Service Center of Rs 1250/-

14.

24-4-2009 - Com. paid to Decor India of Rs 7,500/- from Bank of India.

15.

26-4-2009 - Com. paid to Chambal Moters Pvt.Ltd. Rs 48,000 from SBBJ Bank.

16.

30-4-2009 - Com. paid to Gautam Book Dipo Rs 9,750/ from Bnnk of India.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :- 5
Kushal & Company

1.
2.
3.
4.
5.
6.

7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

Mr. Kushal is ownar of the com. his opening Capital is Rs. 1,00,000/Com. has Opening Cash Balance is Rs. - 1,00,000/-.
1-4-2009 - Com Purchase from Narmada & Com. @ 1% Rs. 15,000/1-4-2009 - Com. Purchase from Nisha & Com. @ 4% Rs.10,000/4-4-2009 - Com. Purchase from Chatin & Com. @ 12.5% Rs.45,000/6-4-2009 - Com. Purchase from :- Sushil Kumar & Sons
@ 1% Rs. - 10,000/@ 4% Rs. - 40,000/@ 12.5% Rs. - 35,000/8-4-2009 - Com. Purchase from Harish & Com. @ 1% Rs.10,000/10-4-2009 - Com. Sales to Pragya & Com. @ 1% Rs.40,000/12-4-2009 - Com. Sales to Kumar & Com. @ 4% Rs.70,000/16-4-2009 - Com. Sales to Kavita & Dev ltd @ 12.5% Rs.15,000/18-4-2009 - Com. Sales to Siya & Com. @ 1% Rs.12,000/-, @ 4% Rs.25,000/& @ 12.5% Rs- 8,000/20-4-2009 - Com. Sales to Anita & Com. @ 1% Rs.17,000/-, @ 4% Rs.4,000/- &
@ 12.5% Rs- 25,000/22-4-2009 - Com. Sales to Rashmi & Com. @ 1% Rs.21,000/-, @ 4% Rs.10,000/& @ 12.5% Rs- 25,000/24-4-2009 - Com. Sales to Anjana & Com. @ 1% Rs.15,000/-, @ 4% Rs.15,000/& @ 12.5% Rs- 50,000/26-4-2009 - Com. paid to Narmada & Com.-15,150/- by cash.
28-4-2009 - Com. paid to Chatin & Com. 50,625/- & Sushil Kumar & Sons
91,075/- in cash.
28-4-2009 - Com. paid to Harish & Com.-10,100/- by cash.
28-4-2009 - Com. Recived from Pragya & Com.-40,400/- & Kumar & Com72,800 by cash.
29-4-2009 - Com. Recived from Kavita & Dev ltd .-16,875/- & Siya & Com.47,120 by cash.
30-4-2009 - Com Recived from Anita & Com..-49,455,/30-4-2009 - com. Paid to Telephone Bill Rs.- 700/, Water Bill Rs. - 150 &
Electricity BillRs. 1,000/- in cash.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :- 6
Arjun & Brothers

1.
2.
3.
4.
5.

6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.

Com. has ICICI Bank his Opening Balance is Rs. - 1,00,000/-.

1-4-2009 - Com. Purchase from Rajendra & Com. @ 1% Rs. 10,000/2-4-2009 - Com. Purchase from Nisha & Com. @ 4% Rs.12,000/4-4-2009 - Com. Purchase from Rani & Com. @ 12.5% Rs.50,000/6-4-2009 - Com. Purchase from :- Anjali Kumari & Sons
@ 1% Rs. - 6,000/@ 4% Rs. - 35,000/@ 12.5% Rs. - 25,000/8-4-2009 - Com. Purchase from Pratap singh & Com. @ 1% Rs.30,000/10-4-2009 - Com. Sales to Pragya & Com. @ 1% Rs.25,000/12-4-2009 - Com. Sales to Goyal Brothers @ 4% Rs.35,000/16-4-2009 - Com. Sales to Kavita & Dev ltd @ 12.5% Rs.10,000/18-4-2009 - Com. Sales to Sharda & Com. @ 1% Rs.10,000/-, @ 4% Rs.20,000/& @ 12.5% Rs- 5,000/20-4-2009 - Com. Sales to Priyanka & Com. @ 1% Rs.16,000/-, @ 4% Rs.8,000/& @ 12.5% Rs- 30,000/22-4-2009 - Com. Sales to Antima & Com. @ 1% Rs.20,000/-, @ 4% Rs.6,000/& @ 12.5% Rs- 35,000/24-4-2009 - Com. Sales to Anjali & Com. @ 1% Rs.15,000/-, @ 4% Rs.15,000/& @ 12.5% Rs- 50,000/26-4-2009 - Com. paid to Rajendra & Com.-10,100/- by ICICI Bank.
28-4-2009 - Com. paid to Rani & Com. 56,250/- & Anjali Kumari & Sons
70,585/- by ICICI Bank.
28-4-2009 - Com. paid to Pratap singh & Com.-30,300/- by ICICI Bank.
28-4-2009 - Com. Recived from Pragya & Com.-25,250/- & Goyal Brothers
72,800 by ICICI Bank.
29-4-2009 - Com. Recived from Priyanka & Com.-58,230/- & Antima & Com.
65,815/- by ICICI Bank.
30-4-2009 - Com Recived from Anjali & Com. Rs. - 87000/- by ICICI Bank.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :-7
Sales & Purchase

1.
2.
3.
4.
5.

6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.

Com. has to pay Mr. Ram lal - Rs-1,00,000/Com. Purchase from Rahul & Com. Rs- 50,000/Com. Purchase from Rajesh & Com. Rs- 25,000/4-4-2009 - Com. Purchase from Rani & Com. @ 12.5% Rs.50,000/6-4-2009 - Com. Purchase from :- Anjali Kumari & Sons
@ 1% Rs. - 6,000/@ 4% Rs. - 35,000/@ 12.5% Rs. - 25,000/8-4-2009 - Com. Purchase from Pratap singh & Com. @ 1% Rs.30,000/10-4-2009 - Com. Sales to Pragya & Com. @ 1% Rs.25,000/12-4-2009 - Com. Sales to Goyal Brothers @ 4% Rs.35,000/16-4-2009 - Com. Sales to Kavita & Dev ltd @ 12.5% Rs.10,000/18-4-2009 - Com. Sales to Sharda & Com. @ 1% Rs.10,000/-, @ 4% Rs.20,000/& @ 12.5% Rs- 5,000/20-4-2009 - Com. Sales to Priyanka & Com. @ 1% Rs.16,000/-, @ 4% Rs.8,000/& @ 12.5% Rs- 30,000/22-4-2009 - Com. Sales to Antima & Com. @ 1% Rs.20,000/-, @ 4% Rs.6,000/& @ 12.5% Rs- 35,000/24-4-2009 - Com. Sales to Anjali & Com. @ 1% Rs.15,000/-, @ 4% Rs.15,000/& @ 12.5% Rs- 50,000/26-4-2009 - Com. paid to Rajendra & Com.-10,100/- by ICICI Bank.
28-4-2009 - Com. paid to Rani & Com. 56,250/- & Anjali Kumari & Sons
70,585/- by ICICI Bank.
28-4-2009 - Com. paid to Pratap singh & Com.-30,300/- by ICICI Bank.
28-4-2009 - Com. Recived from Pragya & Com.-25,250/- & Goyal Brothers
72,800 by ICICI Bank.
29-4-2009 - Com. Recived from Priyanka & Com.-58,230/- & Antima & Com.
65,815/- by ICICI Bank.
30-4-2009 - Com Recived from Anjali & Com. Rs. - 87000/- by ICICI Bank.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :-8
Sales Return & Purchase Return
1.
2.
3.

4.

5.

6.

7.

8.

9.

10.

11.
12.

Com. has opening Cash balance Rs- 5,00,000/Mr. Navneet is onwar of the company, his opening Capital balance is Rs- 5,00,000/Com. Purchase from Komal & Com.
@ 1%
10,000/@ 4%
20,000/@ 12.5 %
30,000/4-4-2009 - Com. Purchase from Ramesh & Com.
@ 1%
15,000/@4%
25,000/@ 12.5%
35,000/6-4-2009 - Com. Sales from :- Sahil & Com.
@ 1%
10,000/@ 4%
255,000/@ 12.5%
30,000/8-4-2009 - Com. Purchase Return from Kamal & Com.
@ 1%
3,000/@ 4%
5,000/@ 12.5%
3,000/10-4-2009 - Com. Sales to Mukesh & Com.
@ 1%
15,000/@ 4%
25,000/@ 12.5%
40,000/12-4-2009 - Com. Purchase Return to Ramesh & Com.
@ 1%
5,000/@ 4%
3,000/@ 12.5%
4,000/16-4-2009 - Com. Sales Return to Sahil & Com.
@ 1%
1,000/@ 4%
2,000/@ 12.5%
3,000/18-4-2009 - Com. Sales Return to Mukesh & Com.
@ 1%
1,000/@ 4%
1,500/- &
@ 12.5
2,000/20-4-2009 - Com. Paid to Komal & Com. Rs- 53,045 in cash. & Ramesh & com
Rs- 67,855 in cash.
22-4-2009 - Com. Received from Sahil & Com. Rs.-63,385/- in cash.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :-9
Deprication & Babdebts

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.

Com. has Opening Cash Rs. 2,00,000/Com. Purchase Building of Rs. 5,00,000/- in cash.
Com. Purchase Plant & Machinery cash of Rs. 5,00,000/Com. Purchase One Nano Car on Tata Moters ltd. Rs. 1,25,000/Com.Cash paid to Tata Moters ltd. Rs. 1,25,000/Daprication on Building is of Rs. 5,000/Com. Purchase Passion Plus on cash Rs.48,000/Com. Purchase Furniture on cash Rs.18,000/Com. Purchase Furniture on cash Rs.18,000/Com. Purchase Laptop on cash Rs.45,000/Dapri cation on Laptop is of Rs. 450/Daprication on Furniture is of Rs. 18,00/Com. Purchase Air Condistion of Rs. 30,000/- in cash.
Daprication on Air Condistion is of Rs.300/Com. Purchase Motorola Mobile Rs. 9,850/- in Cash.
Deprication on Plant & Machinery is of Rs. 5,000/Com. Sales to Mukesh & Sons Rs. 50,000/Com. Sales to Mahi & Com Rs. 5,00,000/Com. Sales to Mustafa & Brothers Rs.1,50,000/Com. Sales to Arjun & Sons Rs. 80,000/Com. Recevied from Mukesh & Sons Rs. 43,000/Com. Recevied from Mahi & Com. Rs. 3,50,000/Com. Recevied from Mustafa & Brothers Rs. 1,20,000/Com. Recevied from Arjun & Sons Rs. 50,000/Baddebts from Mukesh & Sons Rs. 7,000/Baddebts from Mahi & Com 1,50,000/Baddebts from Mustafa & Brothers 30,000/Baddebts from Arjun & Sons 30,000/-

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

ASSINMENT NO :-10
Interst Paid & Interst Riecived

1.

Company Recived from ICICI Bank Rs.- 1,00,000/- as a Loan.

2.

Company Recived from Vishal & Com. Rs.- 5,00,000/- as a Loan.

3.

Com. paid to Mr. Vikash Rs. 1,500/- as a Interst.

4.

Com. Recived from Vandana 1,600/- as a Interst.

5.

Com. gave Mr. Devendra Sharma 1,00,000/- as a Loan.

6.

Com. Paid to ICICI Bank Rs. 12,000/- in this 9,000/- main amount & 3,000/- as Interst.

7.

Com. Paid to Vishal & Com. 1,00,000/- with Interst Rs. 15,000/-

8.

Com. Paid to ICICI Bank Instllment.

9.

Com. Recived to Devendra Sharma his Installment of Rs. 4044/- in this 8,00/- Rs. of
interst.\

10.

Com. Paid to Shree Ram & Com. 5,000/- & Recived Rs. 5500/-

11.

Com. Recived from Jayshree Rs. 500/- as an Interst.

12.

Com. Recived from Harish Kumar Rs. 6000/- & Paid with Interst 200/-

13.

Com. paid to Rupali Rs. 600/- of Interst.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

10

ASSINMENT NO :-10

(MASTER ASSGNMENT)
Import Note:-

Please do the entries only according to Dates given in beginning oevery

stastments

1.

1-4-08

2.
3.
4.

5-4-08
7-4-08
10-4-08

5.
6.
7.
8.
9.

12-4-08
13-4-08
15-4-08
20-4-08
22-4-08

10.
11.

5-5-08
7-5-08

12.

12-5-08

13.

16-5-08

14.
15.
16.
17.
18.
19.
20.
21.
22.

18-5-08
20-5-08
22-5-08
23-5-08
25-5-08
1-6-08
2-6-08
3-6-08
6-6-08

23.

12-6-08

24.
25.
26.

19-6-08
20-6-08
21-6-08

27.

23-6-08

Com. has two we Parterns. Com. Recived from them cash Rs.
Mr. Dalpat Singh
13,22,413/Yashshree Bhati
1,50,225/Com. paid to Godwan rent Rs. 12,000/- from HDFC Bank cheque no. 1236548
Com. paid for Printing & Stationary Rs. 500/- cash.
Com. Sales to Praveen Enterprieses:Sales @ 1 %
55,000/Sales @ 4 %
50,000/Sales @ 12.5 %
72,000/Com. Purchase Tata Shairs Rs. 30,000/- in Cash.
Com. Recived from Rajendra & Com. 5,00,000/- as a Loan.
Com. Purchase a Maruti Swift car Rs. 3,00,000/- in Cash.
Com. Paid Electrcity bill Rs. 3,000/- in Cash.
Com. Rec. from Moti lal & Com. 20,00,000/- Cash & a Loan from HDFC Bank
20,00,000/- and diposit in to Hdfc Bank A/c. Cq. No. 2458954.
Com. Pur. @ 12.5 % Rs. 13,000/- & Pur. @ 4 % Rs.12,000/- in cash.
Com. Pur. @ 1 % Rs. 20,000/-, @ 4% Rs. 30,000/-, @12.5 % Rs. 15,000/- from
Constraction Point.
Com. Paid Rs. 17,000/- to Rajendra & Com. an Insallment in it Rs. 14,000/Main amount & 3,000/- Interst.
Com. Sales in cash @ 4 % Rs. 30,000/Sales @ 12.5 % Rs. 17,000/Sales @ 1 % Rs. 12,000/Com, Sales @ 12.5 % Rs. 45,000/- to Kavita & Com.
Com. Pur. @ 12.5 % Rs. 40,000/- from Rajeev & Com.
Com. Pur. Furniture from Casa Morden Rs. 14,000/Com. Sales to Ramesh & Com. @ 1% Rs. 13,000/Com. gave to Vivek worker Rs. 30,000/- cash as a loan.
Com. Recived from Vivek worker 500/- as an Interst.
Com. Pur. a Laptop by Cash Rs. 30,000/Com. Pur. @ 1% 13,000/-, @ 4% 27,000/-, @12.5% 50,000/- from Jain & Com.
Com. Sales to Sumit & Com. @1% 15,000/-, @ 4 % 35,000/- & @ 12.5 % Rs.
60,000/Com. Recived from Kavita & Com. 47,625/- & Diposit in to HDFC Bank A/c.
Ch. no :- 54889874
Com. Deprication on Laptop Rs. 3000/- & on Furnituer Rs. 4000/Com. Baddebts from Kavita & Com. Rs. 3000/- & Ramesh & Com. 6000/Com. Pur. Ret. to Constraction Point.
1%
12,000/4%
6,000/12.5% 10,000/- & Paid Rs. 38,665 from HDCF bank , cq no. 3456897
Com. Pur. @ 1 % 50,000/-, @ 4 % 31,000/-, @12.5% 22,000/- from Suraj &

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

11

Company.
Con... (Page no:-12)
28.

25-6-08

29.

26-6-08

30.
31.
32.
33.

27-6-08
28-6-08
28-6-08
28-6-08

34.
35.
36.
37.
38.

29-6-08
29-6-08
29-6-08
29-6-08
30-6-08

39.

30-6-08

Com. Sales Ret. to Praveen Enterprieses:@1%

13,000/@4%
12,000/@ 12.5%
10,000 /Com. Paid to Rajeev & Com. Rs. 20,000/- from HDFC Bank of by Cq.
no.1488144
Com. Paid to Casa Morden Rs. 14,000/- by Bank Cq no. 1234697
Com. Diposit Rs. 30,000/- in HDFC Bank.
Com. Recived From- Ramesh & Com. 7130/- & Diposit in to Bank.
Com. Recived From- Vivek Worker 30,500/- in it 500/- of interst & Diposit in
to Bank.
Com. Jain & Com Rs. 97,460/- Paid to by bank Cq. no. 2364788.
Com. Recived from Sumit & Com. Rs. 1,19,050/- & Diposite into bank.
Com. Purchase Sony Handycam of Rs. 7,000/- from Hi Fly Digital world.
Com. Paid to Hi Fly Digital world Rs. 7,000/- by bank Cq.no. 256977.
Com. Sales in cash:@1%
15,000/@4%
20,000/@ 12.5 %
25,000/Com. Recived from Praveen Enterprieses Rs. 1,51,690/- & diposit in to bank

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

12

Extra Ladgers Creating Ladgers

ARJUN & COMPANY
1.

Com. Sales to P.S. Enterprises Rs .10,000/-

2.

Com. Purchase IVP Shares from Kumar Experts Rs. 1,00,000/-

3.

Com. Paid Electricity bill Rs.15,000/- in Cash.

4.

Com. Pai Vivek Worker Rs.10,000/- as a Loan in cash.

5.

Com. Purchase furniture from Casa Mordern Rs. 80,000/-

6.

Com. Purchase Building Rs. from shree Radaha Financer Rs. 5,00,000/-

7.

Com. Sales One hero Honda byke to Mohan Shrama Rs. 20,000/-

8.

Com. has From Recive Mr Ram Lal & sons to prives year 1,00,000/-

9.

Com. has to Pay Mr. Mukesh & Sons prives year. Rs. 15,000/-

10.

Com. Purchase Computer From Krishna Computers Rs. 45,000/-

11.

Com. Paid to Ps Enterprises rs 10,000/- in Cash.

12.

Com Paid to kumar Experts Rs. 1,00,000/- in cash.

13.

Com Recived from Vivek worker Rs. 10,000/- in cash.

14.

Com. Paid to Casa Morden Rs. 80,000/- in Cash.

15.

Com. Paid to Shree Radha Financer Rs. 5,00,000/- in Cash

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

13

ASSINMENT NO :-11
(1).
(2).

(3).

(4).

Mr. RAJENDRA KUMAR is ownar of the company his Capital opening balance is
Rs. - 25,24,125/Company has taken Loan privious year, there opening Balance is
(a). ICICI Bank
5,67,124/(b). HDFC Bank
2,15,724/Com. has to Pay of privious year (a). Kelash Chand & Com.
5,00,000/(b). Sunjay Sinhg & Com.
2,25,000/(c). Singh & Com.
2,25,000/Company has Opening Stock:ITEM NAME
Qun.
Rate
Unit
1. Ashirwad Aata(5kg)
490
50/Pkt.
2. Ashirwad Aata(10kg)
513
95/Pkt.
3. Swastik Aata (5kg)
123
51/Pkt.
4. Swastik Aata (10kg)
50
95/Pkt.
5. Madhushree Tea(50gm) 500
7/Pkt.
6. Madhushree Tea(100gm) 1000
13.50/Pkt.
7. Madhushree Tea(250gm) 700
31/Pkt.
8. Madhushree Tea(500gm) 425
60/Pkt.
9. Madhushree Tea(1Kg)
200
95/Pkt.
10.Tata Tea (100gm.)
1000
13/Pkt
11. Tata Tea(500gm.)
1000
75/Pkt.
12. Zotex(100ml.)
2000
110/Nos.
13. Spicy Cool(100ml)
300
85/Nos.
14. Zotex(200ml.)
500
195/Nos.
15. Java(50ml.)
200
45/Nos.
16. Java(100ml.)
300
60/Nos.
17. Axe(100ml.)
500
125/Nos.
18. Axe(200ml.)
200
210/Nos.
19. Rexsona(100ml.)
1000
135/Nos.
20. Rexsona(200ml.)
500
225/Nos.
21. Lux Soap(75gm.)
2500
9.75/Nos.
22. Lux Soap(100gm.)
1500
14.13/Nos.
23. Lux Soap(125gm.)
1000
15.50/Nos.
24. Breez(100gm.)
5000
6.00/Nos.
25. Dove Soap(100gm.)
500
21/Nos.
26. Dove Soap(200gm.)
500
40/Nos.
27. Pears Soap(100gm.)
225
25/Nos.
28. Ni,a Soap(100gm.)
200
6.50/Nos.
29. Dabaur Awala(100ml.) 250
17/Nos.
30. Dabaur Awala(200ml.) 250
31/Nos.
31. Paracute Oil(100ml.)
500
15/Nos.
32. Paracute Oil(200ml.)
600
25/Nos.
33. Shanti Awala(100ml.)
500
15/Nos.
34. Vatika Hair Oil(100ml.) 250
61/Nos.
35. Sunsilk Shempoo(100ml.) 50
20/Nos.

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14

36. Sunsilk Shempoo(200ml.) 50

37. Clinic Plus(100ml.)
100

(5).

(6).

(7).

(8).
(9).

(10).

(11).

51/30/-

Nos.
Nos.

38. Clinic All Clear(100ml.)

100
35/39. Clinic All Clear(200ml.)
100
60/40. Chik Shempoo(100ml.)
25
25/41. Chik Shempoo(50ml.)
500
13/42. Ayur Shempoo(50ml.)
500
15/43. Ayur Shempoo(100ml.)
500
28/44. Vatika Shempoo(100ml.)
200
40/45. Vatika Shempoo(200ml.)
100
70/46. Parle-G(100gm.)
5000
3.88/47. Parle-G(250gm.)
2000
12/48. Krack Jack(100gm.)
1000
5.00/49. Krack Jack(250gm.)
500
12/50. Fair & Lovely(50gm.)
250
22/51. Ayur Cold Creem(50gm.)
200
30/Com. has some fixd Assets, there Opening balance:(i) Maruti Swift
2,13,232/(ii) Lang & Building 13,52,232/(iii) Furniture
5,00,000/Com. has to be taken of Pervious year from:(i) Jone & Company 83,671/(ii) Bathala Minrals 3,50,000/(iii) Bhuvnesh & Sons1,50,000/(iv) Abhi Raj & Sons 1,50,000/Com. Purchase from Constraction Point:Vat @ 1%
(i)Laxmi Bhog(5kg.)
500pkt.
50/(ii)Laxmi Bhog(10kg.)
500pkt.
90/Vat @4%
(i) Vaghbakri Tea(250gm.) 100Pkt.
30/(ii) Vaghbakri Tea(500gm.) 50Pkt.
55/Company has Opening Cash Balance is 50,000/Com has two Bank Account, their Opening Balance:(i) ICICI Bank 1,00,000/(ii) HDFC Bank
1,00,000/Com. Sales to Sharda Ltd.:- on Date -12-4-2009
Vat@1%
1. Aashirwad Aata(10kg.)
113
100/2. Aashirwad Aata(5kg.)
90
55/3. Swastika Aata(10kg.)
25
100/4. Swastika Aata(5kg.)
100
60/Vat@4%
5. Madhushree Tea(500gm.)
125
70/6. Madhushree Tea(100gm.)
100
15/Vat@ 12.5% 7. Zotex(100ml.)
500
140/Com. Sales to Jeetmal & Sohan Brothers as 21-4-2009:- Vat @12.5%
1.Shanti Amala(100ml.)
100
18/Nos.
2. Sunsilk Sempoo(100ml.)
25
30/Nos.

....Cont 15
Nos.
Nos.
Nos.
Nos.
Nos.
Nos.
Nos.
Nos.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.

Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Nos.

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15

3. Vatika Sempoo(200ml.)
4. Sunsilk Sempoo(200ml.)
5. Rexsona(200ml.)
6. Rexsona(100ml.)
(12).

(13).

100
35
100
300

Com. Sales in to Cash as on 30-4-2009:Vat@1%

1. Aashirwad Aata(10kg.)
100
100/2. Aashirwad Aata(5kg.)
100
55/3. Laxmi Bhog Aata(10kg.)
75
100/4. Laxmi Bhog Aata(10kg.)
200
60/Vat@4%
5. Vaghbakri Tea(250gm.)
50
40/6. Vaghbakri Tea(500gm.)
35
70/7. Tata Tea(100gm.)
100
15/8. Tata Tea(500gm.)
500
90/9. Lux Soap(100gm.)
500
14.75/Com. Purchase from Sumit Corporation as on 3-5-2009:Vat@1%
1. Chana Dal(1kg.)
200
25/2. Chana Dal(5kg.)
100
124/3. Moung Dal(1kg.)
200
32/4. Moung Dal(5kg.)
100
156/5. Aashirwad Aata(50kg.)
50
450/6. Laxmi Bhog Aata(50kg.)
50
470/7. Swastik Aata(50kg.)
50
460/Vat@4%
8. Tajmahal Tea(100gm.)
100
18/9. Tajmahal Tea(250gm.)
100
45/10. Tajmahal Tea(500gm.)
100
85/11. Tajmahal Tea(1kg.)
100
155/Vat@12.5%
12. fair & handsom(25gm.)
75
27/13. Ponds(100gm.)
100
40/14. Boroplus(100gm.)
200
30/-

85/65/250/160/-

Nos.
Nos.
Nos.
Nos.

...Cont Page16

Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Nos.

Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Pkt.
Nos.
Nos.
Nos.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

16

Kumar Experts
1. Mr. Sourabh Jain is the owner of the Company,his opening capital balance is Rs.- 25,34,650/2. Com.has Opening Cash Balance is Rs.- 12,325/3. Com. has Three Bank A/c.:(i) ICICI bank - 2,50,000/(ii) HDFC bank - 1,15,000/(iii) Bank of india - 1,35,000/4. Com.has some Fixed Assets opening balance is.
(i) Computers - 15,222/(ii) Nano car - 1,50,000/(iii) Building - 10,00,000/(iv) Hero honda splender - 40,000/(v) Plant & Machinary - 6,17,103/5. Com. tacken Loan Rs. 3,00,000/- from prives year, Its Installment Rs. 27,500/-n thes Rs.
25,000 is main amount & 2500/- interst. we issud chque from ICICI Bank to Vikash & Com. by cq. no
123458431 to 123458442
6. Com. Recive from Jain Elactronic Rs.1,50,000 & Jain Group of Com.1,50,000 old dues on 1-4-2008.
7. Com. Purchase from Suresh & com. @1% Mouse 500 @45/- per. nos., @4% Key bord
200@ 115/- per nos.& @12.5% Spekers 5000 @ 600/- per nos. on Date 1-4-2008.
8. Com. Purchase from Shiv Dutt ltd & com. on Vat@1% Spl. Mouse 200 @60/- per. nos., @4% Moniter
100@ 3000/- per nos.& @12.5% Spekers 5000 @ 600/- per nos. on
Date 2-4-2008.
9. Com. Sales to Softcom Computer Institute. 4-4-2008
1%
Mouse
300nos
70/4%
Keybord
150nos
200/12.5% Speaker
500nos
1000/10. Com. Sales to Shashant & Com.. 6-4-2008
1%
Spl. Mouse
200nos
70/4%
Keybord
25nos
200/12.5% Speaker
500nos
1000/11.Com. Sales to Krishna Infoteck.. 8-4-2008
1%
Mouse
200nos
100/4%
Keybord
25nos
200/12.5% Speaker
500nos
1000/12. Com. Revived from Date 9-4-2008
(1) Softcom Computer Institute
Rs 6,14,910/(2) Shashant & Com.
Rs 5,81,840/(3) Krishna Infoteck
Rs 5,87,900/13. Com. Purchase from Abheshek Mobile World Vat on @4% Date is 10-4-2008
ITEM
UNIT
Rs.
Nokia 1100
50
1800/Nokia 1110
50
1750/Nokia 2310
50
2500/Nokia 3200
50
2650/Nokia 1600
50
2150/Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

17

Sony S-500

50

1875/-

Continue......18
Sony S-800
50
2300/Sony S-810
50
2650/Sony S-900
50
2000/LG. C-2500
50
2200/LG. C-2600
50
2750/LG. C-3200
50
2050/LG. C-170
50
1700/14. Com. Recived from CBI Bank Personal Loan & Deposited in to ICICI bank A/c of Rs.
20,00,000/- on 11-4-2008
15. Com. Paid to Shiv Dutt ltd & com. Rs. 3,00,000/- from ICICi bank on 15-4-2008
16. Com. Paid to Suresh & com. Rs. 20,00,000/-from ICICI bank on 17-4-2008
17. Com. Sales to Hi Fly Mobiles Date is 20-4-2008
ITEM
UNIT
Rs.
Nokia 1100
30
2000/Nokia 1110
30
1950/Nokia 2310
30
2700/Nokia 3200
30
2950/Nokia 1600
30
2300/Sony S-500
30
2175/Sony S-800
30
2500/Sony S-810
30
2850/Sony S-900
30
2300/LG. C-2500
30
2500/LG. C-2600
30
3000/LG. C-3200
30
2400/LG. C-170
30
2000/18. Com .Recived from Hi Fly Mobiles Rs. 9,86,700//- & Diposit in to ICICI Bank on 20- 4-2008.
19. Com. Paid to Abheshek Mobile World Rs. 5,00,000/- on 24-4-2008.
20. Com. Sales to Jain Mobile World date on 25-4-2008.
ITEM
UNIT
Rs.
Sony S-500
10
2175/Sony S-800
15
2500/Sony S-810
20
2850/Sony S-900
18
2300/LG. C-2500
16
2500/LG. C-2600
17
3000/LG. C-3200
20
2400/LG. C-170
14
2000/21. Com. Purchase from Suresh & com. on Date 28-4-2008.
ITEM
VAT @
UNIT
PRICE
Mouse
1%
700nos
45/Keybord
4%
500nos
115/LG Keybord
4%
400nos
140/Samesang Keybord 4%
700nos
135/LG Moniter
4%
500nos
3500/Samesang Moniter
4%
400nos
4000/Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

18

LG Spekers

12.5%

1000nos

700/Continue......19

22. Com. Sales to Allied Computers Date is 30-4-2008 Vat on @%:Mouse

1%
500nos
70/Keybord
4%
450nos
200/LG Keybord
4%
400nos
250/Samsung Keybord
4%
200nos
210/23. Com. Recived from Allied Computers date on 1-5-2008 Rs. 2,76,630/- by Cash.
24. Com. Sales to Harish ltd. in cash on 4% date 3-5-2008.
ITEM
UNIT
Rs.
Keybord
50nos
200/Moniter
100nos
4000/Nokia 1100
20nos
2000/Nokia 2310
20nos
2700/Nokia 3200
500nos
2950/25. Com.Sales to Mtack & Com. on Date 5-5-2008.
Samsung K.B.
4%
50nos
210
Samsung Moniter
4%
100nos
4,000/LG Speker
12.5%
500nos
700/- & Payment Recived by
Mtack & Com. & Diposite in to ICICi Bank.
26. Com. Cash Diposite Rs. 2,00,000/- in to ICICI Bank. 8-5-2008
27. Com. Purchase from LG World on date is 10-5-2008.
ITEM
VAT @
UNIT(nos)
PRICE(Rs.)
Televesion 14
12.5%
5
5000/------------ 20
12.5%
10
6000/L.G. Tel. 14
12.5%
20
7000/L.G. Tel. 21
12.5%
5
8000/L.G. Refregrater 165ml 12.5%
10
6000/L.G. Refregrater 165ml 12.5%
10
7000/28. Com. Recived from Kavita Singh Group of Com. Rs. 20,00,000/-as a Loan Diposite in to ICICI Bank.
29. Com. Sales to Jain Infotack. Date on 15-5-2008
ITEM
VAT @
UNIT(nos)
PRICE(Rs.)
Televesion 14
12.5%
3
6000/------------ 20
12.5%
7
7000/L.G. Tel. 14
12.5%
2
7,500/L.G. Tel. 21
12.5%
1
10,000/L.G. Refregrater 165ml 12.5%
5
7,000/L.G. Refregrater 165ml 12.5%
5
8,000/30. Com. has Deprication on All Fixed Assets on 10% each. 16-5-2008.
31. Com Sales in Cash LG Monitor 500nos @ 4% Rs. 5000/- per nos. 17-5-2008
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19

32. Com. Sales to Saleem & Com. L.G. Speker 500 nos @1000/- per nos on Vat 12.5% the
whole recived in cash.20-5-2008.
33. Com. Paid to Suresh & com. Rs. 30,00,000/- in cash.18-5-2008
Continue.....20

34. Com. Paid to Abshik Mobile World Rs. 9,75,500/- from ICICI Bank cq no. 3214568 on
Date 22-5-2008.
35. Com. Paid to Suresh & Com.Rs. 10,00,000/- from ICICI Bank cq no. 3214569 on
Date 24-5-2008.
37. Com. Sales in Cash Sperkers 1000nos, Rs. 1000/-per nos. @ 12.5% Vat. 26-5-2008.
38. Com. Sales in Cash 20nos Nokia 1110, Rs. 1950/-per nos. @ 4% Vat. 27-5-2008.
39. Com. Sales in Cash 20nos Nokia 1600, Rs. 2300/-per nos. @ 4% Vat. 28-5-2008.
40. Com. Sales in Cash 10nos Sony S-500, Rs. 2175/-per nos. @ 4% Vat. 29-5-2008.
41. Com. Sales in Cash Sperkers 2500nos, Rs. 1000/-per nos. @ 12.5% Vat. 26-5-2008.
42. Com. Paid to Salary month on May 30-5-2008.
1.Vikash Sharma
- 2000/2.Vivek Kumar
- 2000/3.Deepak Sharma
- 2000/4.Sabir Bhai
- 2000/43. Com. Paid to CBI Bank Rs. 20,00,000/- with interst 20,000/- by cash on 30-5-2008.

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

20

Chamble Moters Pvt. Ltd.Company

1.
2.

Company is Opening Date is 1-4-2008

Chambal Moters Pvt. Ltd. Company its ownar is Kamal Kansliwal, his Opening Capital Balance
Rs.-45,25,134/3.
Com. has taken some Loans, their opening Bal. is
(i) Bank of India
2,31,215/(ii) Bank of Rajasthan4,15,612/4.
Com. has two bank Accounts their opening Balance
Panjab National Bank5,50,546/Bank of Baroda
8,46,245/5.
Com. has Opening CashRs. 1,53,755/6.
Com. has Four Branch
1. Kota Branch
2. Bundi Branch
3. Baran Branch
4. Jhalawar Branch
7.
Com. has Two Sales man & Branch Manager in every Branch.
Kota Branch - Sales Man ( Rituraj & Naveen), Branch Manger (Naveen)
Bundi Branch - Sales Man (Vivek & Sourabh), Branch Manager (Yashshree)
Baran Branch - Sales Man (Deepak & Vinod), Branch Manager (Dalpat kumar)
Jhalawar Bra. - Sales Man (Kushal & Mayank), B.M. (Gaurav Tank)
8.
Com. Purchase from Hero Honda & Com. Vat on 12.5% , 4-4-2008 dated.
S.No. Name of Ieem Qun.
Rs.
Kota Bundi
Baran Jhalawar
1.
Herohonda CD-100 50
35,000/10
20
5
15
2.
Splender
20
45,000/5
1
3
11
3.
Passion
10
50,000/2
2
6
4.
Passion Plus
15
55,000/15
5
Splender +
27
50,000/10
10
7
6.
Super splender
50
45,000/30
7
5
8
7.
Hero Puch
18
30,000/10
8
8.
H. Honda CD Delux 20
35,000/5
5
5
5
9.
H. Honda CD Dawn 22
35,000/7
5
5
5
9.

Com. Sales Hero Honda CD-100 on Date 6-4-2008 Vat@12.5%

6 Nos Rs 45,000/Kota
2
Rituraj - 1
Naveen - 1
Bundi
1
Vivek - 1
Baran
1
Deepak - 1
Jhalawar
2
Kushal - 2
10.
Com. Sales to Cash on Vat @ 12.5% on Date
Date
Name of Item
Sales
Rs
Kota
Bundi Baran
R. N.
V. N.
D. V.
8-4-07 Herohonda CD-100
6
45,000 1 1
1 - 8-4-07 Splender
5
50,000 2 2
- - 8-4-07 Hero Puch
5
35,000 - - 5 -

Jhalawar
K. M.
2 1
1 - Continue....22

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21

11.

12.

Com. Paid for Office Exp. Rs. 500/- 11-4-2008

Kota
Bundi
Baran
Jhalawar
125/125/125/125/Com. Sales to Cash on Vat @12.5% in date:-

Date

Name of Item

Qut

Bundi

1
3
1
5
5
2
2

1
1
3
10
2
1

- 1
1 1
1 1

Baran

Jhalaewar

13.
14.

Com. Paid Electricity Bill Rs. 3,000/- in Cash Every Branch 28-7-2008
Com. Paid to all Branch Manager 2,000/- in cash as a bonas cash
Com. Paid to Hero Honda & Company Rs. 2,31,215/- From ICICI bank Cq No.
95648556 & Rs. 4,15,612/- from Bank of Rajasthan Cq. No. 95648557 date 29-7Com. Paid to Hero Honda & Company Rs. 1,01,36,298/- in cash on date 30-7-2008

15.

16.

7 3
15 15

1 1
1 2
1 1
10 10
5 5
4 3

- 1
- 4 2
1 1

K M

H. Honda CD Delux
H. Honda CD Dawn
Herohonda CD-100
Passion Plus
H. Honda CD Delux
H. Honda CD Dawn
H. Honda CD Delux
Hero Puch
Herohonda CD-100
Splender +
Super splender

39,000
40,000
60,000
45,000
70,000
39,000
40,000
39,000
35,000
45,000
60,000
50,000

Kota

11-4-8
11-4-8
12-4-8
12-4-8
12-4-8
13-4-8
13-4-8
14-7-8
15-7-8
15-7-8
17-7-8
18-7-8

Passion

4
6
10
10
15
10
16
6
13
20
27
50

Rs.

2
2

2
3

4
3

3
2

1
-

3
1

2
3

Surendra Dhakad | Contact.: 9649210162, E-mail: gce.surendra@gmail.com, same.spideysouls@gmail.com

2008

22