Mo

Prob 2
PARTICULARS
CAPITAL
FIXED ASSETS :VEHICLE

DR

LAND

38,000

MACHINERY

40,000

CR
4,25,000

48,000

SUNDRY CREDITORS :D.PRASADA RAO

1,20,000

PRASANA TRADERS

1,00,000

MEENAKSHI &CO

40,000

RAMA TRADERS

50,000

LAKSHMI RICE MERCHANTS

60,000

DURGA DALL MILL

70,000

SUNDRY DEBTORS
HARITHA TRADERS

1,30,000

VIJAYA LAKSHMI TRADERS

1,00,000

DIVYA TRADERS

2,40,000

RR.TRADERS

1,00,000

SBI A/C

1,30,000

CASH IN HAND

39,000
8,65,000

10-4-2000
1. PURCHASED RICE 420 KGS @13/- FROM D.PRASADA RAO

8,65,000

2. RICE SALES TO MR.HARI BABU FOR CASH 100KGS@18/3. RICE SALES TO HARITHA TRADERS 170KGS18/4. RICE SALES TO VIJAYA LAKSHMI TRADERS 125KGS@18/5. CREDIT NOTE ISSUED TO VIJAYALAKSHMI TRADERS FOR SALES RETURNS
25 KGS @ 18/6. RECEIVED CHEQUE FROM HARITHA TRADERS 1,30,000/7. RECEIVED CHEQUE FROM VIJAYA LAKSHMI TRADERS 1,00,000/8. RECEIVED CHEQUE FROM DIVYA TRADERS 2,00,000/9. CHEQUE ISSUED TO D.PRASADA RAO 1,25,460/-

10.CHEQUE ISSUED TO PRASANA TRADERS 1,00,000/11.CHEQUE ISSUED TO MEENAKSHI &CO 40,000/12.CASH PAID TO HAMALIES 420/13.CASH PAID TO SALARIES 600/14. CASH PAID VECHICLE MAINTAINANCE 170/15. CASH PAID TO TELEPHONE CHARGES 100/16. CASH PAID TO SADARA 80/16-4-2000

17. PURCHASED GROUND NUTS FROM PRASANA TRADERS 700KGS @12/18. PURCHASED GROUND NUTS 840KGS@11/19. PURCHASED RICE 1000KGS@11/20. PURCHASED RICE FROM RAMA TRADERS 1140KGS@12/21. ISSUED DEBIT NOTE TO RAMA TRADERS FOR THE SHORTAGE OF 40KGS
22. WITHDRAWN CASH FROM BANK 90,000/23. CASH PAID TO RAMA TRADERS 50,000/24. CASH PAID TO LAKSHMI RICE MAERCHANTS 60,000/25. CHEQUE ISSUED TO DURGA DALL MILL 70,000/26-4-2000
25. GROUND NUTS SOLD TO MR.PRABHAKARA RAO 100KGS@20/-

26. GROUND NUTS SOLD TO JAYA TRADERS 600KGS @21/27. CREDIT NOTE ISSUED TO JAYA TRADERS FOR SALES RETURNS 50 KGS @ 21/28. GROUND NUTS SOLD 240KGS @18/29. DEBIT NOTE ISSUED TO PRASANNA TRADERS FOR SHORTAGE OF 10KGS
30. RICE SOLD 500KGS @18/31. CASH PAID TO HAMALIES 300/32. CASH PAID TO TRAVELLINGS 250/33. CASH PAID TO CURRENT BILL 460/34. CASH PAID TO RENT 800/35. CASH PAID LICENCE 900/36. CASH RECEIVED FROM PRABHAKAR RAO 2,000/37. CHEQUE RECEIVED FROM JAYA TRADERS 12,600/38. CHEQUE ISSUED TO PRASANNA TRADERS 8,280/39. INTERST PAID TO DURGA DALL MILL 240/40. INTEREST ON CAPITAL 600/-

41. DEPRICIATION ON VEHICLE 5%

42. APPRICIATION ON LAND 2%
43. DEPRICIATION ON MACHINERY 2%
44. BADDEBTS FROM DIVYA TRADERS 5,000/45. RECEIVED CHEQUE FROM DIVYA TRADERS 35,000/46. RECEIVED CHEQUE FROM RR TRADERS 1,00,000/47. RESERVE FOR BADDEBTS ON DEBTORS 2%