Tally Prime Work Books

I) Create a new company Kashvi Traders, 16/56, Raheja Building, Coimbatore- 641101 (GSTIN-
33ATBPR2665J1Z J) THE FOLLOWING IS THE TRIAL BALANCE OF THE COMPANY AS ON
1.4.2022
S.NO PARTICULARS DEBIT CREDIT
1. CAPITAL 500000
2. MACHINERY 300000
3. COMPUTER 50000
4. OPENING STOCK 75000
5. PURCHASE 125000
6. FREIGHT ON SALES 5000
7. BILLS PAYABLE 25000
8. BILLS RECEIVABLE 30000
9. CASH AT BANK 10000
10. CASH IN HAND 8000
11. STATIONERY 2000
12. SBI OVERDRAFT 170000
13. PETTY CASH 5000
14. COMMISSION RECEIVED 15000
15. SALES 150000
16. FREIGHT ON PURCHASES 5000
17. RETURNS 8000 7000
18. SALARY 30000
19. WAGES 24000
20. DEPRECIATION COMPUTER 1000
21. BUILDING 200000
22. COAL & FUEL 2000
23. LOAN FROM FINANCE COMPANY 100000
24. SUNDRY DEBTORS 10000
25. SUNDRY CREDITORS 7000
26. TRADE MARK 25000
27. FACTORY RENT 10000
28. FACTORY ELECTRICITY CHARGES 2000
29. FACTORY REPAIRS 3000
30. DISCOUNT ON DEBTORS 2000
31. TELEPHONE CHARGES 1000
32. DISCOUNT ON CREDITORS 9000
33. SALESMAN COMMISSION 4500
34. DOUBTFUL DEBTS 3500
35. REPAIRS & MAINTENANCE 1500
36. TEA & SNACKS EXPENSES 500
37. DEPRECIATION ON MACHINERY 6000
38. INSURANCE PAID 5000
39. LICENCE RENEWAL CHARGES 6000
40. OUTSTANDING LIABILITIES 4000
41. BANK DEPOSIT 20000
42. MISCELLANEOUS EXPENSES 7000
43. SBI BANK OCC A/C 5000
44. OFFICE EXPENSES 3000
45. INCENTIVE PAID 2000
TOTAL 992000 992000

II) Create a new company Mukhi Traders, 105, Meenakshi Garden, K.K.Pudur, Coimbatore.
(GSTIN-33AJMPJ9061D2Z8) THE FOLLOWING IS THE TRIAL BALANCE OF THE COMPANY AS ON
1.4.2022
S.NO PARTICULARS DEBIT CREDIT
1. CAPITAL 140000
2. LAND & BUILDING 26450
3. PLANT & MACHINERY 80000
4. DISCOUNT ALLOWED 1000
5. PROMOTIONAL EXPENSES 8000
6. SUNDRY DEBTORS 61000
7. LOAN 46000
8. RENT RECEIVED 25000
9. PURCHASE RETURN 2000
10. BANK CHARGES 4200
11. WAGES 7000
12. SALES 255000
13. PURCHASES 152000
14. BANK OVERDRAFT 77000
15. DISCOUNT RECEIVED 2200
16. SALES RETURN 5000
17. OPENING STOCK 30000
18. APPRECIATION ON LAND & BUILDING 2000
19. DRAWINGS 22000
20. BILLS PAYABLE 10600
21. ESTABLISHMENT EXPENSES 20000
22. FREIGHT ON PURCHASES 15000
23. BAD DEBTS 800
24. BUSINESS PREMISES 12000
25. PRINTING CHARGES 1500
26. IMPORT DUTY ON PURCHASES 2500
27. CASH IN HAND 5000
28. GOODWILL 40000
29. COAL & WATER 2000
30. STATIONERY 1500
31. SUNDRY CREDITORS 52000
32. SALARY 50000
33. ADVERTISING 15000
34. BILLS RECEIVABLE 7000
35. INTEREST ON LOAN 4400
36. MISCELLANEOUS RECEIPTS 6000
37. INVESTMENT 7500
38. FURNITURE 31000
39. TELEPHONE CHARGES 3000
40. DEPRECIATION PLANT & MACHINERY 8000
41. PETTY CASH 2000
42. CARRIAGE OUTWARD 1500
43. COMMISSION RECEIVED 5550
44. GENERAL EXPENSES 3000
45. INTEREST ON DRAWINGS 2000
TOTAL 623350 623350

III) Create a new company MUKTA TRADERS, 6/193, Athimathaiyanur, Velliangadu,

Coimbatore (GSTIN-33AANFR2636L1ZW) the following is the Trial balance of the company as
on 1.4.2022
S.NO PARTICULARS DEBIT CREDIT
1. CAPITAL 600000
2. DRAWINGS 40000
3. BUILDINGS 308000
4. FURNITURE 112000
5. OPENING STOCK 90000
6. CHANDRU INDUSTRIES 160000
7. ANAND ENTERPRISES 106000
8. CAPITAL INTRODUCED 17000
9. SBI OVERDRAFT 104000
10. CASH 70000
11. STATE BANK OF INDIA 56000
12. TMB BANK OCC A/C 50000
13. PURCHASES 40000
14. SALES 70000
15. PURCHASE RETURN 26000
16. SALES RETURN 14000
17. WAGES 20000
18. APPRECIATION ON BUILDING 30000
19. COMMISSION PAID 24000
20. COMMISSION RECEIVED 42000
21. PROFIT &LOSS 46000
22. CARRIAGE INWARD 1000
23. CARRIAGE OUTWARD 1500
24. PRINTING AND STATIONERY 2000
25. INSURANCE 1000
26. CUSTOMS DUTY 2500
27. INCOME TAX 500
28. DIVIDEND 1000
29. FUEL & GAS 5000
30. ADVERTISEMENT 3000
31. INTEREST ON DRAWINGS 15000
32. DEPOSIT 5000
33. COPY RIGHTS 6000
34. TRAVELLING EXPENSES 1500
35. BAD DEBTS 6300
36. DISCOUNT ON CREDITORS 4000
37. REPAIRS & MAINTENANCE 2000
38. FACTORY RENT 8000
39. FACTORY OVERHEADS 6000
40. SALE OF SCRAP 12000
41. INTERIOR DECORATION 1200
42. PACKING CHARGES 2500
43. LOAN FROM VINAYAGA 25000
44. DOCUMENT CHARGES 1000
45. AUDIT FEES 4000
TOTAL 1071000 1071000

IV) Create a company in the name of Standard Electricals (GST NO. 33AACFG0527A1ZB)
4/258, Samichettipalayam Road, Jothipuram, Coimbatore – 641047 and create the following
ledgers with the respective groups required.
Trial Balance

PARTICULARS DEBIT CREDIT

Opening Stock 16,00,000

Advertisement 20,000
Air conditioner 3,50,000
Air conditioner accumulated depreciation 35000
Bank charges 5,000
Capital 15,50,000
Cash 25,000
Commission 20,000
Computer 1,10,000
Computer accumulated depreciation 15,000
Electricity 15,000
Furniture 55,000
Godown 15,00,000
Godown accumulated Appreciation 1,50,000
GPRS Traders (GST NO.33AAICA4872D1ZV) 1,15,000
Indian bank loan Account 12,00,000
Indian Overseas bank Current Account 5,48,000
Jayam Electronics(GST NO.33AAZFA4469J1ZU) 6,00,000
LG Electronics(GST NO. 33BTOPP6374A1ZK) 5,07,500
Sales 19,97,600
 Office maintenance 10,000
Petty cash 10,600
Purchase 17,90,500
Sales Tax 20,000
Samsung Electronics(GST NO.33AACFE7376H1ZE) 6,85,000
Service Tax 35,000
Salary 25,000
Showroom rent 25,000
SS Enterprises(GST NO.33AHCPR2875B2ZJ) 3,50,000
Stationery 12,500
Sundaram Finance 13,65,000
Telephone Charges 13,500

Total 73,80,100 73,80,100

Create the following Stock items with respective Stock Groups, Stock Categories, Godown and
Unit of Measurement
Godown
Name of the items Total Cost Selling
Show GST
Qty(nos) Office Price Price
Room

12 kg Samsung Washing Machine 14 8 6 12,500 15,500 12%

5 kg LG Washing Machine 10 6 4 7,500 10,500 12%

6 kg Whirlpool Washing Machine 16 8 8 8,750 12,500 12%

165 Ltrs Whirlpool Refrigerator 15 10 5 7,500 10,500 18%

190 Ltrs LG Refrigerator 11 5 6 10,500 13,500 18%

200 ltrs Samsung Refrigerator 13 6 7 13,500 16,500 18%

260 ltrs LG Refrigerator 16 8 8 17,500 18,500 18%

19 Ltrs Samsung Microwave oven 31 15 16 4,500 6,500 12%

25 ltrs LG Microwave Oven 6 3 3 6,500 8,500 12%

IFB Dish Washer 8 5 3 22,500 25,000 5%

LG Vacuum Cleaner 14 9 5 5,500 7,500 28%

Samsung Vacuum Cleaner 14 8 6 6,500 8,500 28%

Total 168 91 77 16,00,000

V) Enter the following transactions in the books of ROYAL FURNITURE MART (GST NO:
33AAFFV3481K1ZX).The Trial Balance of the Company as on 1/4/18 is as under.
Session I - Trial Balance
Sl.No Particulars Debit (Rs.) Credit (Rs.)
1 Furniture 90000
2 Drawings 180000
3 Factory Building 120000
4 Plant and Machinery’s 80000
5 Consumable Goods 6000
6 Nandhini Furniture (Gst no : 33AANFN4230A1ZT) 6000
7 Opening Stock 607260
8 Purchase 102000
9 Wages 40000
10 Capital 320000
11 Dhasarathan Enterprises(Gst No:33CBJPM0803P1ZJ) 67600
12 Bharathan Furniture ( Gst No : 33ANEPG9669C1Z0) 140000
13 Carriage Inwards 1000
14 Stationery Expenses 2000
15 Coffee tea Expenses 11600
16 Salaries 70000
17 Purchase Return 5300
18 Sales 955260
19 Showroom Rent 5600
20 Discount paid 3000
21 State bank of India 50000
22 Cash 800
23 Vivekandha Furnitures ( Gst no:33BSGPM2687G1ZL) 90000
24 Repairs and maintenance 3600
25 Printing and binding charges 1000
26 Staff welfare 2400
27 Advertisement 7000
28 Sales Return 4000
29 Office Maintenance 2400
30 General Expenses 2500
Total 1488160 1488160

Session II - Inventory Creation

Item Name Qty Godown Cost Selling GST %
Pcs. Storage Price Price
Shop
godown
Computer Tables 68 20 48 789 1100 12%
Office Table 115 35 80 986 1204 18%
Executive Chairs 150 40 110 729 1060 18%
Visitor Chairs 230 80 150 309 804 12%
File Cabinet 38 13 25 1080 1910 5%
Executive Table 94 23 71 788 1210 18%
File Rack 40 13 27 392 840 12%
Godrej Locker 110 41 69 705 1030 5%
Wooden Table 38 12 26 842 1240 5%
Printer Stand 70 12 58 278 490 18%
Total 953 289 664
VI) The following is the Trial balance of Bharthi Smart Solutions, 221D, 1ST Floor, Nehru Street,
Gandhipuram, Coimbatore – 641012. (GST No: 33AANFR2636L1ZW) as on 1/4/2019. Create
ledgers as given under: Create separate group for – Building A/c, Furniture A/c & Computer
A/c.
Particulars Debit Credit
Capital Account 10,00,000
Purchases A/c 4,30,000
Sales A/c 8,15,000
Purchase Returns A/c 30,000
Sales Return A/c 15,000
Land & Buildings A/c 2,50,000
Furniture A/c 1,00,000
Computer A/c 2,00,000
ATST & Co. A/c 3,20,000
MF Tech Co. A/c 1,18,000
Shyam Suppliers A/c 4,78,000
GR & Co A/c 1,47,000
Opening Stock A/c 12,54,000
CGST Tax A/c 35,000
SGST Tax A/c 23,000
Telephone Charges A/c 12,000
Office Maintenance A/c 5,000
Stationery A/c 2,000
Cash A/c 2,12,000
State Bank of India A/c 5,10,000
State Bank of India Loan A/c 10,00,000
Depreciation on Furniture A/c 10,000
Depreciation on Computer A/c 15,000
Appreciation on Land & Building A/c 1,00,000
Petty Cash A/c 10,000
Rent A/c 15,000
Salary A/c 30,000
Total 35,43,000 35,43,000
 The Company maintains the stock under two groups namely: Smart Home Automation and
Smart Home Appliances. The opening Stock in Bharthi Marketing Solutions as on 1/4/2019 is as
follows:

Total Godown Cost Selling Total

Stock Item Qty Shop Shop Price Price value Rs.
Nos. Premises Godown Rs. Rs.
Smart Home Automation (GST 12%)
Smart LED Lights 10 7 3 1,450 1,600 14,500
Smart Hidden CCTV Pen 15 6 9 2,800 3,000 42,000
Smart Door Locks 15 5 10 17,500 20,000 2,62,500
Smart Home Security Camera 10 3 7 2,250 2,500 22,500
Smart Video Door Phones 12 7 5 8,200 9,000 98,400
Smart Spy Watch Camera 8 2 6 2,500 3,200 20,000
Smart Security Alarm 10 6 4 2,900 3,700 29,000
Smart Home Appliances (GST 18%)

Smart Air Coolers 15 4 11 8,500 12,000 1,27,500

Smart Air Purifier 20 11 9 10,000 13,000 2,00,000
Smart Hand Blender 25 13 12 1,900 2,100 47,500
Smart Water Purifier 15 7 8 13,500 15,000 2,02,500
Smart Air Fryer 12 5 7 5,500 7,000 66,000
Smart Coffee maker 16 6 10 5,600 7,000 89,600
Smart Electric Cooker 20 7 13 1,600 2,100 32,000
Total 203 89 114 - - 12,54,000

VII) Create the Following company in “The Chendur Mobiles” (GST No.33AAICA4872D1ZV) Address :
251, Cross Cut Road, Coimbatore-641012 for the Financial year 2018-2019

I - Trial Balance
S.No. Particulars Debit Credit
1. Opening Stock 14,63,000
2. Sales 6,35,500
3. Sales Inward 13,750
4. Freight inward 27,500
5. Freight Outward 31,700
6. Cash 25,000
7. Insurance Premium 3,000
8. Interest Paid 1,250
9. Interest Received 2500
10. Purchase 4,25,000
11. Salary 32,000
12. Varshini Mobiles GST NO: 33AAZFA4469J1ZU 1,80,000
13. Computer 1,04,000
14. Furniture 2,38,000
15. Printer 42,000
16. Star Mobiles GST NO: 33BTOPP6374A1ZK 87,000
17. Travelling Conveyance 13,000
18. Drawings 12,000
19. Capital 40,00,000
20. State Bank Of India 10,50,000
21. Office Maintance 3,000
22. Loan from State Bank Of India 5,00,000
23. Paradise Mobiles GST No. 33AACFE7376H1ZE 25,800
24. Udyan Mobile Shop GSTNo. 33AACFG0527A1ZB 70,890
25. Electricity Charges 32,000
26. Building 15,62,890
27. Staff Welfare 3000
28. Advertisement 6500
29. General expenses 1250
30. Stationery 250
Total 5295890 5295890
II - Create the following Inventory Information’s in your Books. Unit of Measurement as –
Nos.
N Item Total Godowns Cost Selling Total GST
o. Qty Shop Warehous Price Price Amount
e
1. Samsung M20 12 5 7 8000 10990 96000 12%
2. Redmi Y2 15 7 8 7500 9500 112500 12%
3. Vivo Y95 10 6 4 13000 15900 130000 12%
4. Motorola 6G 13 10 3 9500 11500 123500 12%
5. Lava Z92 8 5 3 8000 9990 64000 12%
6. Nokia 3310 31 25 6 2500 3200 77500 12%
7. Oppo F11 PRO 22 18 4 23000 24900 506000 12%
8. Apple IPhone 6 18 12 6 10000 11200 180000 12%
9. Lenova K8 Note 16 8 8 8500 10400 136000 12%
10 LG G5-1 25 15 10 1500 2360 37500 12%
Total 170 1463000

III – Create the Following Transaction for your Books (Purchase and Sales are GST Included)
1. The Company Purchased the Following Items from Udyan Mobile Shop and Stored in
Shop Godown
Samsung M20 25
Redmi Y2 22
Vivo Y95 23
Motorola 6G 18
Lava Z92 12
2. The Company return the Following Items to Udyan Mobile Shop
Samsung M20 5
Redmi Y2 3
Vivo Y95 2
3. The Company Make the Payment to Udyan Mobile Shop through State Bank of India
Cheque for Rs. 9,43,600/-
4. The company paid the Advertisement Expenses for Rs.23,000/- through cash
5. The company withdraw the cash from bank for Rs. 25,000/-
6. The company Sold the Following Itmes to Paradise Mobiles. Select the Stock from the
available godown.
Samsung M20 30
Redmi Y2 34
Vivo Y95 30
Motorola 6G 28
Lava Z92 20

7. The Company Received the Cheque for Rs.18,49,680/- from Paradise Mobiles.
8. The Company Paid the Salary for 15,000/- through cash
9. The Owner withdraw the cash for 50,000 from State Bank of India for his Personal Use.
10. The Company Purchased the Following Stock Item from Star Mobiles and Stored in Shop
Godown
Nokia 3310 11
Oppo F11 PRO 15
Apple IPhone 6 13
Lenova K8 Note 24
LG G5-1 14

11. The Company Make the Payment to Star Mobiles through State Bank of India Cheque
for Rs. 8,14,800/-
12. The company Sold the Following Itmes to Varshini Mobiles . Select the Stock from the
available godown.
Nokia 3310 32 Lenova K8 Note 24
Oppo F11 PRO 30 LG G5-1 35
Apple IPhone 6 25
 13. The company Return the Following Itmes from Varshini Mobiles .
Nokia 3310 7
Oppo F11 PRO 4
Apple IPhone 6 5

14. The Company Received the Cheque for Rs.14,37,632/- from Varshini Mobiles
15. The Company Issue the Cheque for Rs. 32,000/- for Electricity Charges
16. The Company paid the Interest to Loan for Rs.3750/- by cash
17. The company withdraw the cash from bank for Rs. 30,000/-
18. The Company paid cash for the following Expenses Staff Welfare-Rs.2500/-, Travelling
Conveyance – Rs. 3200/-, Office Maintance – Rs.3,000/-
19. The Company paid the Insurance Premium Rs.5,500/- through Cash
20. The Company Rs. 5,000/- Deposited into Bank

VIII) Create the Following Company in “NATIONAL ENGINES PVT LIMITED “(GST No:
33AANFN4230A1ZT) Address: 17, Vivekandhapuram, SRKV Post, Coimbatore – 20. (2018-19)
I - Trial Balance
Sl.No Particulars Debit Credit
01. Capital 994600
02. Cash in Hand 28400
03. Stock 1st April 2018 347250
04. Standard Charted Bank 50000
05. Furniture and fittings 200000
06. M/s. Sweet World(33AGRPN2096C1ZC ) 214200
07. City Traders (33AAFFV3481K1ZX) 118300
08. Krishna Store (33CBJPM0803P1ZJ) 30000
09. Amandham Traders (33ANEPG9669C1Z0) 400000
10. Thomas Trading ( 33BSGPM2687G1ZL) 42000
11. Key Foods International( 33AKDPB4228N2ZB) 297600
12. Sales 124800
 13. Sales Return 12800
14. Purchase 342800
15. Purchase Return 24500
16. Discount Received 8000
17. Discount Allowed 2000
18. Wages 42500
19. Printing Stationery 1600
20. Rent A/c. 10000
21. Advertisement 5000
22. Computer A/c. 24500
23. Machinery Account 428500
24. Salary Paid 48097
25. Income Tax 3500
26. Office Expenses 24000
27. Factory Rent 13800
28. Power and Fuel 14100
29. Sales man Commission 25100
30. Canara Bank Loan Account 658347
Total 2268147.00 2268147.00

II - Create the Following Inventory Information’s in your Books . Unit of Matures as - Nos
No Particulars Total Godown Cost Selling Total GST
Qty Store ShowRoom Price Price Cost

01. Automobile Engine - TVS 12 7 5 4500 5100 54000 18%

02. Automobile Engine – Bajaj 9 4 5 4750 5350 42750 18%
03. Automobile Engine - Honda 11 7 4 6150 6650 67650 24%
04. Automobile Engine – L & T 13 8 5 5100 5700 66300 18%
05. Automobile Engine - KTM 12 6 6 4900 5600 58800 12%
06. Automobile Engine - RoyalEnf. 11 4 7 5250 5850 57750 24%
Total 25 Total 347250
III - Create the Following Transaction for your Books ( Purchase and Sales are GST Included )

01. The Company Purchase the Following Items from City Traders on 01.04.2018
Automobile Engine – Bajaj 12
Automobile Engine - Honda 20
Automobile Engine – L & T 18
02. The Company Make the Payment to City Travel through Cheque for Rs. 45,000/-
03. The company paid the cash for following Expenses 1) Stationery Purchase – 500/-
2)Office Expenses – 800/- 3) Staff Welfare – 500.-
04. The Company Sold the Following Items to M/s. Sweet World
Automobile Engine – L & T 4
Automobile Engine - KTM 3

05. The Company Received the Cheque from Sweet World for Rs. 5,00,000/-
06. The Company Sold the Following Items to Krishna Stores
a) Automobile Engine – Bajaj – 6 Nos , b) Automobile Engine KTM – 3 Nos
07. The Company Recd the Cheque from Krishna Store for Rs. 2,50,000/-
08. The Company Withdraw the Cash for Rs. 1,00,000 from Bank
09. The Managing Director Withdraw the cash for Rs. 20,000/- from Bank for his own use
10. The Company Issue the Cheque for Rs. 18,530/ - for Electricity Charges
11. The Company paid Rs. 2,23,500 to Thomas Trading Via Cheque
12. The Company Paid the cash Rs. 5000 for Travelling Expenses to Staffs
13. The Company Paid the Interest to Loan via Cash for Rs. 2500/-
14. The Company Purchase the Following Items from Key Foods International

Automobile Engine – TVS 15 Automobile Engine – L & T 42

Automobile Engine – Bajaj 18 Automobile Engine - KTM 19
Automobile Engine - Honda 21 Automobile Engine - RoyalEnf. 07
15. The Company Sold the Following Items to Amandham Traders

Automobile Engine – TVS 12 Automobile Engine - Honda 11

Automobile Engine – Bajaj 9 Automobile Engine – L & T 13
 16. The Company Received the Cheque for Rs. 4,50,000/- from M/s. Amandham Traders
17. The Company Paid the Amount Rs. 2,85,000/- to Key Foods International
18. The Company Withdraw the Cash from Bank Rs. 50,000/-
19. The Company paid the Cash for following Expenses a) Stationery – 500/-, b) Staff
Welfare- 1500/- c) Travelling Conveyance – 3,200/-
20. The Company Paid the Wages For 25000 Though Cash for Contract Labour’s

IX) Enter the following transactions in the books of Vivek Ice Shop( GST NO :
33AAFFV3481K1ZX).The Trial Balance of the Company as on 1/4/18 is as under.

Session I – Accounting master Creation

Sl.No Particulars Debit Credit

01. Drawings 5000
02. Goodwill 30000
03. Land and Building 138600
04. Plant & Machinery’s 40000
05. Loose Tools 3000
06. Akchaya Store (gstno : 33AANFN4230A1ZT) 3000
07. Opening Stock 225030
08. Purchase 51000
09. Wages 20000
10. Capital 160000
11. Sudhakar Enterprises(gst No : 33CBJPM0803P1ZJ) 33800
12. Bharath Traders ( Gst No : 33ANEPG9669C1Z0) 70000
13. Carriage outward 500
14. Carriage inwards 1000
15. Coal 5800
16. Salaries 35000
17. Purchase Return 2650
18. Sales 477630
19. Rent factory 2800
20. Discount paid 1500
21. State Bank of India 25000
22. Cash 400
23. Vicky Enterprises ( gst no : 33BSGPM2687G1ZL) 145000
24. Repairs and maintenance 1800
25. Printing charges 500
26. Stationery 1200
27. Advertisement 3500
28. Sales Return 2000
29. Furniture 1200
30. General Expenses 1250
Total 744080 744080

Session II – Inventory Master Creations. All the Inventory items under covered the GST

Item Name Qty Godown Cost Selling GST %

Pcs. Shop Cold Price Price
Storage
Vanilla 540 200 340 15 22 18
Chocolate 1050 350 700 21 30 18
Ice Cake 1140 200 940 45 61 12
Strawberry 230 100 130 12 16 5
Black Forest 575 125 450 35 49 5
White Forrest 210 50 160 37 52 18
Apple Cake 300 100 200 38 60 28
Wonder Cake 1025 400 625 21 34 18
Birthday Cake 250 120 130 200 340 12
Special Type 100 50 50 300 410 18
Cakes
Total 5420 1695 3725
Session – III Enter the following Transaction in Company Books ( All Sales and Purchase are
GST Applicable )
1. On 5/4/18, the company sold the following items to a new customer, The Kamadhenu
cake shop (33AAJFG7103K1ZH), from storage godown.

Ice Cake – 40 Nos

Wonder Cake – 35 Nos

Special Type Cake – 13 Nos

2. Kamadhenu Traders Return the following material for reason of expiry date wrongly
printed
Wonder Cake – 8 Nos
Special Type Cake – 1 Nos
3. Purchased the Following Material From M/s. Sudhakar Enterprises (Gst No :
33AAVFS1120L1Z2)
Ice Cake - 300 Nos
White Forrest – 200 Nos
Apple Cake – 400 Nos
4. The Company return the following material recd from M/s. sudhakar Enterprises
Ice Cake - 13 Nos
White Forrest – 20 Nos
5. Received from Vicky Enterprises for outstanding amount for cheque.
6. Cash Withdraw from the Bank for Rs. 1,20,000/-
7. Purchased the following items from on Bharath Traders 9/4/18.

Black Forest 300 Apple Cake 490

White Forrest 180 Wonder Cake 630

The items were stored in storage godown.

8. Received the 50% of the above bill from Kamadhenu Stores 10/4/18 by cash.
9. Paid Rs. 33800 by cheque towards the opening balance pending to Sudhaker enterprises
on 11/4/18.
 10. Sold the following items to Akchaya Store

Apple Cake 200 Birthday Cake 105

Wonder Cake 625 Special Type Cakes 34

11. Purchased the following items from M/s. Bharath Traders on 14/06/2018

Vennila 150 Black Forest 625

Chocolate 350 White Forrest 310
Ice Cake 600 Apple Cake 290
Staberry 840

12. Return the Whole Lot recd from Bharath Traders recd on 14/06/2018
13. On 14/4/18, the final payment recd from M/s. Kamadhenu Enterprises.
14. On 15/4/18, paid the outstanding to Bharath Traders
15. On 28/4/18, Conveyance of Rs.8,000, staff welfare – 12000, office rent - 14500, Salaries
– 28,000/- and Stationery for Rs. 800/- was paid by cash.
16. The Managing Director Draw the Amount Rs. 8000 from Cash for personal use.
17. The Managing Director Draw the cash Rs. 5,000/- His own Use
18. Delivery the Following Material to Akchaya Store

Black Forest 255 Wonder Cake 305

White Forrest 160 Birthday Cake 180
Apple Cake 210

19. Cash Deposited to Bank for Rs. 2, 842/- ( 2000 x 1, 500 x 1, 100 x 2, 50 x 2, 10 x 4, 1 x 2)
20. Cash Recd from M/s. Akshaya Stores 25,000/-

X) Prepare the Salary Statement and Process the Salary for the following Employees in your
Book

Salary Structure as per the following Scheduled for Confirm Labours and Staffs Basic – User
Defined Value , DA- 40% of Basic , HRA – 30% of Basic, Special Allowance – 25% of ( Basic +
DA) , Other Allowance – 30% of ( Basic + HRA) ESI – 0.75 % of Total Earning, PF – 12% of Basic.
Deduct the Salary TDS if Applicable employees

Confirm Labour Details

Sl. Employee Father Emp. DOB DOJ B.G Department Attenda Basic
No Name Name No / nce in In Rs.
Designation days
1 Anjaneya Janu 102150 06/05/83 1/4/17 A+ Pro. Svr P-25 8500
A-1
2 Anjan Jeshan 102151 02/07/84 1/4/17 Ab+ Pro.Worker P-22 4000
A-1
CL-2
3 Arnav Kirpan 102152 02/04/90 1/4/17 B+ Pro.Worker P-23 4000
A-0
CL-3
4 Aarpit Kalva 102153 06/05/79 1/4/17 O+ Pro.Worker P-24 3560
A-1
CL-1
5 Amalesh Kirisanth 102154 08/09/78 1/4/17 Ab+ Pro.Worker P-21 4500
A-3
CL-2
6 Bhargav Kapil 102155 03/6/90 1/4/17 B+ Pro.Worker P-22 3500
A-1
CL-2
7 Bhargavan Kesan 102156 21/08/86 1/4/17 B+ Store P-22 6000
Incharge A-0
CL-4
8 Balu Lalitesh 102157 31/03/95 1/4/17 A+ Pro.svr P-26 8500
A-0
CL-0
9 Balvant Likesh 102158 11/06/89 1/4/17 O- Pro.Worker P-20 4000
A-4
SL-2
10 Bhaskar Latif 102159 12/07/84 1/4/17 A+ Pro.Worker P-22 4000
A-1
SL-2
11 Chitesh Lohit 102160 16/03/98 1/4/17 B+ Pur. P-26 3560
Incharge A-0
CL-0
12 Chenna Lalit 102161 05/09/87 1/4/17 B+ Pro.Worker P-20 4500
A-2
SL-2
CL-2
13 Chandra Malasri 102162 28/04/88 1/4/17 B+ Pro.Worker P-18 3500
A-4
CL-3
SL-1
14 Cheliyan Manmoha 102163 01/05/89 1/4/17 A- Qlty.svr P-20 6000
n A-6
CL-0
15 Chevatkodiy Malik 102164 06/04/89 1/4/17 O+ Pro.Worker P-22 8500
on A-1
CL-2
16 Darshwana Manjunat 102165 14/05/74 1/4/17 B- Pro.Worker P-22 4000
h A-1
SL-2
17 Devan Mithran 102166 21/08/75 1/4/17 O+ Store P-22 4000
Keeper A-0
CL-4
18 Devin Nirish 102167 22/07/89 1/4/17 O+ Qlty. insp. P-22 3560
A-0
SL-4
19 Dhir Navrang 102168 19/08/97 1/4/17 B- Pro.Worker P-20 4500
A-0
CL-6
20 Darun Narendra 102169 21/09/89 1/4/17 O- Pro.Worker P-21 3500
A-5
CL-1
21 Elilarasan Nirbhay 102170 08/09/91 1/4/17 AB+ Pro.Worker P-18 6000
A-6
CL-2
22 Elumalai Nishanth 102171 31/08/97 1/4/17 O- Core Shop P-20 8500
Incharge A-4
CL-2
23 Elango Omprakas 102172 09/12/87 1/4/17 O- Pro.Mgr P-23 4000
h A-2
CL-1
24 Ekbal Omkarnat 102172 04/11/85 1/4/17 B+ Core Shop P-20 6000
h Worker A-4
CL-2
25 Easwaran Perumal 102174 13/06/88 1/4/17 O+ Core Shop P-19 3560
Worker A-4
CL-3
26 Faruq Pachai 102175 19/07/86 1/4/17 B+ Core Shop P-8 4500
Worker A-4
CL-2
ML- 12
27 Fenil Parashura 102176 22/03/91 1/4/17 B+ Core Shop P-22 3500
m Worker A-1
CL-2
28 Firoz Paran 102177 14/07/85 1/4/17 B+ Qlty.mgr P-20 6000
A-4
CL-2
29 Fawaz Paavan 102178 23/06/98 1/4/17 A- Pro.Worker P-23 3560
A-1
CL-2
30 Francis Raghav 102179 12/04/78 1/4/17 O+ Pro.Worker P-22 4500
A-0
CL-3
SL-1
31 Girish Ranganat 102180 23/05/87 1/4/17 B+ Pro.Worker P-18 3500
han A-2
CL-4
ML-2
32 Gajanan Ravi 102181 12/09/84 1/4/17 O- Pro.Worker P-14 6000
A-0
CL-0
ML-12
33 Girinath Ravindar 102182 18/06/78 1/4/17 B+ Pro.Worker P-17 3560
A-6
CL-3
34 Gayan Rashid 102183 21/03/75 1/4/17 A- Machine P-22 4500
Operator A-1
CL-2
35 Gyan Sadeepan 102184 09/08/97 1/4/17 A+ Machine P-24 3500
Operator A-0
CL-2
36 Hemant Saravanan 102185 03/03/88 1/4/17 A+ Machine P-22 6000
Operator A-0
CL-4
37 Hirish Satyavan 102186 12/05/87 1/4/17 A- Accountant P-22 10500
A-0
CL-2
SL-2
38 Harsith Sambaran 102187 31/03/88 1/4/17 B+ Lab Asst P-22 7500
A-0
CL-2
ML-2
39 Hari Sabareesh 102188 31/07/87 1/4/17 AB+ Lab P-20 8500
Technician A-3
CL-3
40 Himal Taneesh 102189 02/05/91 1/4/17 B+ Core Shop P-18 6500
Inspector A-6
CL-2
41 Ijay Taanvi 102190 04/09/88 1/4/17 B+ Pattenshop P-12 6800
Incharge A-2
CL-2
ML-10
42 Inesh Tamilan 102191 15/08/75 1/4/17 AB- Acct.Asst P-14 7100
A-3
CL-1
ML-8
43 Isaivalan Tamilselvi 102192 24/01/93 1/4/17 B+ Electrician P-22 10500
A-1
CL-2
44 Isaiarasu Udayan 102193 17/12/87 1/4/17 B+ Pro.Worker P-22 4800
A-0
CL-4
45 Iniyan Udesh 102194 01/11/77 1/4/17 AB- Pro.Worker P-19 6500
A-3
CL-4
46 Jalesh Umar 102195 08/07/91 1/4/17 B+ Pro.Worker P-16 4580
A-6
CL-4
47 Jayaprakash Viresh 102196 16/12/87 1/4/17 B+ Pro.Worker P-18 3780
A-5
CL-3
48 Jayaganesh Vishvesh 102197 23/04/98 1/4/17 A+ Office asst P-14 4100
A-10
CL-2
Abbreviation

Pro - Production Asst – Assistant Qtly – Quality Mgr – Manager

XI) Create the company in the name of “Choco Nuts” (GST No: 33AANFP6108M1ZX) Address: 58,
Sathy Main Road, Near Zain Hotel, Kovilpalayam, Coimbatore – 641107, Tamil Nadu, India (Year
2022-2023)

S.No Particulars Debit Credit

1 Capital 400000
2 Sales 401240
3 Purchase 284050
4 Cash 24710
5 Opening Stock 132800
6 Furniture 98700
7 Freight Inward 2450
8 Bank of Baroda 205980
9 Chocoexotica, Gujarat (GST NO: 24AFXPS9550F1ZR) 63000
10 Sindhwani Traders (GST NO: 33AAMFS8817M1ZJ) 54000
11 Purchase Return 4050
12 Computer 43000
 13 Salary 12000
14 Electricity charges 2170
15 Advertisement 6580
16 Rent 9000
17 Manapuram Finance Company Loan 100000
18 Chocolate and Me, Karnataka (29AALFC3900G1ZK) 108000
19 Century Bakes (GST NO: 33AAPFC9227N1ZW) 92000
20 Courier Charges 850
Total 1022290 1022290

II – Create the following Inventory Information’s in your Books. Unit of Measurement as – Kgs.

No Item Name Total Godown Cost Selling Total GST

Item HSN Code - 18069010 Qty Shop Store Price Price Amount
1 Chocolate Coated Peanuts 50 25 25 280 320 14000 5%

2 Almond Golden Sapphire Chocolate 20 10 10 840 880 16800 18%

3 Rectangular Dark Chocolate Cashew 30 15 15 730 770 21900 12%

4 Round Chocolate Cashew 30 15 15 580 620 17400 12%

5 Milk Chocolate Nut 50 25 25 140 180 7000 5%

6 Chocolate Coated Hazelnut 20 10 10 810 850 16200 18%

7 Nuts Roasted Chocolate Cashew 10 5 5 850 900 8500 28%

8 Ball Khajur Chocolate Laddu 10 5 5 900 950 9000 28%

9 Chocolate Nuts 50 25 25 140 200 7000 5%

10 Kaju Kulfi Chocodip 20 10 10 750 800 15000 18%
Total 290 145 145 132800

III- Enter the Following Transaction for your Books (Purchase and Sales are GST Applicable).

1. On 1.4.2022 the company received the amount for Opening balance outstanding by cheque Rs.
1,08,000/- from Chocolate and Me.
2. On 1.4.2022 the company sold the following items with invoice to Century Bakes. The items
delivered from the available godown. Out of this transaction value 50% receivable as on
immediately and the remaining is receivable within 15 days. (Invoice No. CN/22-23/001)
 Item Qty Item Qty
Chocolate Coated Peanuts 50 Round Chocolate Cashew 30

Almond Golden Sapphire Chocolate 20 Milk Chocolate Nut 50

Rectangular Dark Chocolate Cashew 30 Chocolate Coated Hazelnut 20

3. On 1.4.2022 Rs.56891/- received by the company cheque from Century Bakes.
4. On 1.4.2022 The Company withdraw the cash for Rs.1,25,000/- from Bank of Baroda for Office use.
5. On 1.4.2022 The company paid the Electricity charges Rs. 2,170/-, Rent Rs. 9,000/-, Advertisement
Rs. 17,200/-, Petrol conveyance Rs. 600/-, Courier Charges Rs. 850/- and Salary Rs. 12,000/-
through cash
6. Purchased the following stock items on 1st April 2022 from Sindhwani Traders with invoice and
stored in Store Godown. Out of this transaction value 50% payable as on the transaction date and
the remaining is payable within 30 days. Payments are made by cheque. (Supplier Invoice No. ST/12,
Date – 1.4.2022)

Item Qty Item Qty

Chocolate Coated Peanuts 40 Round Chocolate Cashew 20

Almond Golden Sapphire Chocolate 20 Milk Chocolate Nut 40

Rectangular Dark Chocolate Cashew 20 Chocolate Coated Hazelnut 10

7. On 1.4.2022 the company make the payment to Sindhwani Traders through cash for Rs. 38183/- and
opening balance outstanding amount paid by cheque for Rs. 54,000/-.
8. On 2.4.2022 the company returns the following items to Sindhwani Traders because use by date of
the goods has expired.

Item Qty Item Qty

Chocolate Coated Peanuts 20 Milk Chocolate Nut 20

9. On 2.4.2022 the company sold the following items with invoice to Chocolate and Me. The items
delivered from the available godown. The total amount receivable in two equal installments in
cheque. (INS 1 – 15 days, INS 2 – 30 days) (Invoice No. CN/22-23/002)

Item Qty Item Qty

Ball Khajur Chocolate Laddu 10 Milk Chocolate Nut 10

Chocolate Nuts 50 Chocolate Coated Hazelnut 5

Kaju Kulfi Chocodip 20 Nuts Roasted Chocolate Cashew 10
 10. On 2.4.2022 Chocolate and Me returned the following items due to cover broken (Customer Debit
Note No. 14)

Item Qty
Kaju Kulfi Chocodip 4
Ball Khajur Chocolate Laddu 4

11. The owner withdraws the cash for Rs. 25,000/- from Bank for his personal use.
12. Purchased the following stock items on 2nd April 2022 from Chocoexotica with invoice and stored in
Store Godown. Out of this transaction value 50% payable as on 30 days and the remaining is payable
within 45 days. Payments are made by cheque. (Supplier Invoice No. 013/2022-2023)

Item Qty Item Qty

Ball Khajur Chocolate Laddu 30 Nuts Roasted Chocolate Cashew 20

Chocolate Nuts 40 Kaju Kulfi Chocodip 30

13. On 2.4.2022 the company purchased Panasonic Inverter Split AC from Sakthi Cool Point (GST No:
33AJRPR6368N1Z7) for Rs. 42,000/- for paid by cheque. (GST rate 28%)
14. On 02.04.2022 The Company Rs. 50,000/- deposited into Bank of Baroda.
15. 02.04.2022 the company received the amount for advance by cheque Rs. 1,00,000/- from New
Customer Rich Global Foods & Agro, Maharashtra (GST No. 27AGWPB0587D1ZA).

IV – Prepare the Payroll sheet for Following Information

Prepare the Salary Statement and Process the Salary for the following Employees in your Book Salary
Structure as per the following Scheduled for Confirm Labors and Staffs Basic – User Defined Value ,
DA- 35% of Basic , HRA – 25% of Basic, Special Allowance – 20% of (Basic + DA) , Other Allowance –
30% of (Basic + HRA) ESI – 0.75 % of Total Earning, PF – 12% of Basic + DA

Sl.No Employee Father Name Emp. No DOB DOJ B.G Attendance in days Basic
Name In Rs.

P-24
1 Balu Mahendira 32587 02/08/98 1/4/22 B- 13100
CL-2

2 Sivaji Ganeshan 32588 31/01/97 1/4/22 O- P-26 13300

P-24
3 Muthu Sirpi 32589 31/05/96 1/4/22 AB+ CL-1 13500
A-1
 P-22
4 Mani Rathinam 32590 02/09/95 1/4/22 A+ CL-2 13700
A-2
P-25
5 Kasthuri Raja 32591 01/12/94 1/4/22 B+ 13900
CL-1

V – Reports

GST Reports, Management Reports, Receivable and Payable Reports, Employee Pay Slip Reports

XII) Create the company in the name of “Ambal Motors and Pumps” (GST No:
33AODPS8917H1ZO) Address: 12/1, Nandha Nagar, Singanallur, Coimbatore – 641005,
Tamilnadu, India. (Year 2022 - 2023)

S.No Particulars Debit Credit

1 Opening Stock 1115870
2 Capital 2000000
3 Sales 750000
4 Purchase 504330
5 Cash 76500
6 Furniture 189400
7 Carriage Inward 18600
8 State Bank of India 378460

9 MK Pumps (GST No: 33EUWPS8922P1ZB) 89000

10 Maxtron Elemech, Gujarat (GST No: 24AEYPP6936N1ZE) 68750
11 Sales Return 45000
12 Discount 32000
13 Bank Deposit 200000
14 Electricity charges 31600
15 Advertisement 67890
16 Rent 53200
 17 Drawings 71000
18 Mohata Industries, Delhi (GST No: 07AZJPM3129Q1ZS) 77000
19 Danfoss Industries Pvt Limited (GST : 33AABCD0321M1Z4) 54200
20 Petrol Conveyance 9200
Total 2916000 2916000

II – Create the following Inventory Information’s in your Books. Unit of Measurement as – Nos.

No Item Name Total Godown Cost Selling Total GST

Item HSN Code - 95069920 Qty Shop Store Price Price Amount
1 Horizontal Open well Submersible Pump 10 5 5 8982 11982 89820 18%

2 Bore well Water Filled Submersible Pump 10 5 5 9677 15677 96770 18%

3 Sewage Submersible Pump 15 8 7 5626 7626 84390 12%

4 Dewatering Submersible Pump 5 3 2 33092 39092 165460 28%

5 Shallow Well Jet Pump 20 10 10 2812 3812 56240 5%

6 Shallow Well Pump 15 7 8 7963 8463 119445 12%

7 High Pressure Car Washer Pump 15 8 7 7169 7669 107535 12%
8 Multi boost Pressure Pump 10 5 5 18914 19914 189140 18%
9 Pressure Boosting Pump 5 2 3 20434 24346 102170 28%
10 Blue Standard Rotary Gear Pump 20 10 10 5245 5845 104900 5%
Total 125 63 62 1115870

III- Enter the Following Transaction for your Books (Purchase and Sales are GST Applicable).

1. On 1.4.2022 the company received the amount for Opening balance outstanding by cheque Rs.
68,750/- from Maxtron Elemech.
2. On 1.4.2022 the company sold the following items with invoice to Danfoss Industries Pvt Limited.
The items delivered from the available godown. Out of this transaction value 50% receivable as on
immediately and the remaining is receivable within 15 days. (Invoice No.AMP/001/22-23)

Item Qty Item Qty

Horizontal Open well Submersible Pump 10 Dewatering Submersible Pump 5

Bore well Water Filled Submersible Pump 10 Shallow Well Jet Pump 20
 Sewage Submersible Pump 15 Shallow Well Pump 15

3. On 1.4.2022 Rs. 4,63,456/- received by the company cheque from Danfoss Industries Pvt Limited.
4. On 1.4.2022 The Company withdraw the cash for Rs.1,55,000/- from State Bank of India for Office
use.
5. On 1.4.2022 The company paid the Electricity charges Rs. 21,800/-, Rent Rs. 53,200/-, Advertisement
Rs. 13,000/-, Petrol conveyance Rs. 3,250/-, and Salary Rs. 42,000/-through cash
6. Purchased the following stock items on 1st April 2022 from MK Pumps with invoice and stored in
Shop Godown. Out of this transaction value 25% payable as on the transaction date and the
remaining is payable within 30 days. Payments are made by cheque. (Supplier Invoice No. MK/5/22-
23, Date – 1.4.2022)
Item Qty Item Qty
Horizontal Open well Submersible Pump 15 Dewatering Submersible Pump 7

Bore well Water Filled Submersible Pump 15 Shallow Well Jet Pump 25

Sewage Submersible Pump 20 Shallow Well Pump 20

7. On 1.4.2022 the company make the payment to MK Pumps through State Bank of India cheque for
Rs. 2,51,244.25/-
8. On 2.4.2022 the company returns the following items to MK Pumps because they are Bearings
damaged.
Item Qty Item Qty
Shallow Well Jet Pump 5 Dewatering Submersible Pump 5

9. On 2.4.2022 the company sold the following items with invoice to Maxtron Elemech. The items
delivered from the available godown. The total amount receivable in two equal installments in
cheque. (INS 1 – 15 days, INS 2 – 30 days) (Invoice No. AMP/002/22-23)
Item Qty Item Qty
Shallow Well Jet Pump 20 Multi boost Pressure Pump 10

Shallow Well Pump 15 Pressure Boosting Pump 5

High Pressure Car Washer Pump 15 Blue Standard Rotary Gear Pump 20
10. On 2.4.2022 Maxtron Elemech returned the following items due to motor failure (Customer Debit
Note No. 8)

Item Qty Item Qty

Blue Standard Rotary Gear Pump 4 High Pressure Car Washer Pump 3
 11. The owner withdraws the cash for Rs. 50,000/- from Bank of India for his personal use.
12. Purchased the following stock items on 2nd April 2022 from Mohata Industries with invoice and
stored in Store Godown. Out of this transaction value 50% payable as on 30 days and the remaining
is payable within 45 days. Payments are made by cheque. (Supplier Invoice No. 024/2022-2023)

Item Qty Item Qty

Multi boost Pressure Pump 10 Shallow Well Jet Pump 15

Pressure Boosting Pump 5 Shallow Well Pump 10

Blue Standard Rotary Gear Pump 10 High Pressure Car Washer Pump 10
13. On 2.4.2022 the company purchased HP Laptop from HP IT World (GST No: 33AAOFT7191B1Z2) for
Rs. 59,000/- for paid by cheque. (GST rate 18%)
14. On 02.04.2022 The Company Rs. 50,000/- deposited into Bank of India.
15. 31.05.2022 calculates the April month GST amount and pays to government.

IV – Prepare the Payroll sheet for Following Information

Prepare the Salary Statement and Process the Salary for the following Employees in your Book Salary
Structure as per the following Scheduled for Confirm Labors and Staffs Basic – User Defined Value ,
DA- 35% of Basic , HRA – 25% of Basic, Special Allowance – 20% of (Basic + DA) , Other Allowance –
30% of (Basic + HRA) ESI – 0.75 % of Total Earning, PF – 12% of Basic + DA

Sl.No Employee Father Name Emp. No DOB DOJ B.G Attendance in days Basic
Name In Rs.

1 Ranjani Rajini 454566 02/011/86 1/4/22 A- P-24 CL-2 14500

2 Rathi Manmathan 454567 31/08/85 1/4/22 O+ P-26 13700

1/4/22 P-24 CL-1

3 Rathinamala Rathinamani 454568 31/07/84 B- 12600
A-1

4 Ramya Pandian 454569 02/04/83 1/4/22 O- P-24 CL-2 11300

5 Ramba Bharathi 454570 01/2/82 1/4/22 A+ P-25 CL-1 15400

V – Reports

GST Reports, Management Reports, Receivable and Payable Reports, Employee Pay Slip Reports