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Date

Transaction Mr.X decided to start the business in the name of M/s Simca Traders 01/04/2010 to trade in spare parts 04/04/2010 Mr. X introduced cash in the business 05/04/2010 06/04/2010 08/04/2010 10/04/2010 07/05/2010 15/05/2010 20/05/2010 25/05/2010 26/05/2010 07/06/2010 10/06/2010 15/06/2010 20/06/2010 07/07/2010 10/07/2010 15/07/2010 18/07/2010 25/07/2010 07/08/2010 15/08/2010 18/08/2010 Purchased merchandise from M/s supplier @5% trade discount Purchased office furniture Purchased computer & printer Deposited cash in bank account opened with BOM Paid salaries by cheque cash sales Purchased merchandise @4% trade discount Sales to customer one cash sales salaries paid by cheque Rent paid by cheque (1/4/2010 to 30/6/2010) Rent paid in advance from 1/7/2010 to 31/12/2010) Electricity charges paid by cheque salaries paid by cheque Telephone bill settled in cash cash sales Purchased merchandise from M/s supplier @5% trade discount Spare parts sold to M/s Repairs Garage Salaries paid in cash Electricity charges paid by cheque Telephone bill settled by cheque M/s Speed logistics submitted the bill for providing cargo services till 31/7/2010(From M/s supplier to Simca Traders' warehouse) salaries paid by cheque Electricity charges paid by cheque Purchase order received from M/s Client Despatched consignment to M/s Client through M/s Rush Logistics agst PO dt. 2/10/2010 salaries paid by cheque Payment received from M/s client by cheque Telephone bill settled by cheque Part payment to M/s Supplier by cheque Purchsed merchandise from M/s Supplier cash sales salaries paid by cheque Final payment received by cheque from M/s Client after allowing discount Rs. 2000

Amount Rs.

1,000,000 50,000 15,000 30,000 80,000 12,000 2,500 200,000 75,000 11,000 12,000 3,000 12,000 3,000 12,000 1,200 12,500 85,000 55,000 12,000 3,500 3,500

25/08/2010 07/09/2010 15/09/2010 26/09/2010 02/10/2010 07/10/2010 12/10/2010 25/10/2010 01/11/2010 04/11/2010 06/11/2010 07/11/2010 01/12/2010

2,800 12,000 4,000 170,000

12,000 135,000 4,000 150,000 75,000 25,000 12,000

06/12/2010 Bill received from M/s Speed Logistics settled by cheque 07/12/2010 salaries paid by cheque Bill received from M/s Rush Logistics till date (for delivering 15/12/2010 consignment to customers)

12,000 3,750

440 salaries paid by cheque 12. against which payment was made by cheque on priority salaries paid by cheque Rent paid by cheque for the month Purchase order was placed with M/s Supplier Received consignment from M/s Supplier along with the invoice agst 04/02/2011 PO dt. A demand notice was received from octroi dept.2/2/2011 05/01/2011 07/01/2011 10/01/2011 02/02/2011 The consignment received on 4/2/11 was despatched to M/s Client along with the invoice dated 5/2/11 Cash sales Salaries paid in cash Rent paid by cheque for the month 15. 15. The period: 1/3/11 to 29/2/11) 1.000 .500 12.500 13.000 Rent paid by cheque for the month 2.000 2.000 Amount due to M/s Rush Logistics paid by cheque Amount due to M/s Speed Logistics paid by cheque Purchase order placed with M/s Supplier 175. Insurance premium paid by cheque for fire insurance policy.000 7.000 55.000 85.000 05/02/2011 06/02/2011 07/02/2011 10/02/2011 97.000 2.000 01/03/2011 01/03/2011 07/03/2011 10/03/2011 10/03/2011 10/03/2011 31/03/2011 Cheque received from M/s client was deposited in current account.Muncipal corporation sent a notice for demand of property tax for 28/12/2010 office premises which was forwarded to the landlord 29/12/2010 cash sales 31/12/2010 Cash in excess of Rs.500 12.000 was deposited in current account. This was cheque received in full & final settlement.

Account to be debited Account to be credited Cash A/c Purchases A/c Furniture A/c Compuer & Printer A/c Bank A/c Salaries A/c Cash A/c Purchases A/c Customer One Cash A/c Salaries A/c Rent A/c Rent A/c Electricity Charges A/c Salaries A/c Telephone Exp A/c Cash A/c Purchases A/c M/s Repairs Garage A/c Salaries A/c Electricity Charges A/c Telephone Exp A/c X's Capital A/c M/s Supplier Cash A/c Cash A/c Cash A/c Bank A/c Sales A/c Cash A/c Sales A/c Sales A/c Bank A/c Bank A/c Bank A/c Bank A/c Bank A/c Cash A/c Sales A/c M/s Supplier Sales A/c Cash A/c Bank A/c Bank A/c Carriage Inward A/c Salaries A/c Electricity Charges A/c M/s Speed Logistics A/c Bank A/c Bank A/c M/s Client's A/c Salaries A/c Bank A/c Telephone Exp A/c M/s Supplier's A/c Purchases A/c Cash A/c Salaries A/c Bank A/c and Discount A/c M/s Speed Logistics A/c Salaries A/c Carriage Outward A/c Sales A/c Bank A/c M/s Client's A/c Bank A/c Bank A/c M/s Supplier Sales A/c Bank A/c M/s Client's A/c Bank A/c Bank A/c M/s Rush Logistics A/c .

Cash A/c Bank A/c Sales A/c Cash A/c Octroi Charges A/c Salaries A/c Rent A/c Bank A/c Bank A/c Bank A/c Purchases A/c M/s Supplier M/s Client's A/c Cash A/c Salaries A/c Rent A/c Sales A/c Sales A/c Cash A/c Bank A/c Bank A/c and Discount A/c Insurance A/c Salaries A/c Rent A/c M/s Rush Logistics A/c M/s Speed Logistics A/c M/s Client A/c Bank A/c Bank A/c Bank A/c Bank A/c Bank A/c .

000 150.800 12.000 3.000 3.000 170.000 75.000 12. 2/10/2010 salaries paid by cheque Payment received from M/s client by cheque Telephone bill settled by cheque Part payment to M/s Supplier by cheque Purchsed merchandise from M/s Supplier cash sales salaries paid by cheque Final payment received by cheque from M/s Client after allowing discount Rs. X introduced cash in the business 05/04/2010 06/04/2010 08/04/2010 10/04/2010 07/05/2010 15/05/2010 20/05/2010 25/05/2010 26/05/2010 07/06/2010 10/06/2010 15/06/2010 20/06/2010 07/07/2010 10/07/2010 15/07/2010 18/07/2010 25/07/2010 07/08/2010 15/08/2010 18/08/2010 Purchased merchandise from M/s supplier @5% trade discount Purchased office furniture Purchased computer & printer Deposited cash in bank account opened with BOM Paid salaries by cheque cash sales Purchased merchandise @4% trade discount Sales to customer one cash sales salaries paid by cheque Rent paid by cheque (1/4/2010 to 30/6/2010) Rent paid in advance from 1/7/2010 to 31/12/2010) Electricity charges paid by cheque salaries paid by cheque Telephone bill settled in cash cash sales Purchased merchandise from M/s supplier @5% trade discount Spare parts sold to M/s Repairs Garage Salaries paid in cash Electricity charges paid by cheque Telephone bill settled by cheque M/s Speed logistics submitted the bill for providing cargo services till 31/7/2010(From M/s supplier to Simca Traders' warehouse) salaries paid by cheque Electricity charges paid by cheque Purchase order received from M/s Client Despatched consignment to M/s Client through M/s Rush Logistics agst PO dt.000 50.000 06/12/2010 Bill received from M/s Speed Logistics settled by cheque 07/12/2010 salaries paid by cheque Bill received from M/s Rush Logistics till date (for delivering 15/12/2010 consignment to customers) 12.000 3.000 55.000 30.Date Transaction Mr.X decided to start the business in the name of M/s Simca Traders 01/04/2010 to trade in spare parts 04/04/2010 Mr.000 4.000 1.000 2. 2000 Amount Rs.000 12.000 80.500 200. 1.000 12.000 25.000 11.000 15.500 25/08/2010 07/09/2010 15/09/2010 26/09/2010 02/10/2010 07/10/2010 12/10/2010 25/10/2010 01/11/2010 04/11/2010 06/11/2010 07/11/2010 01/12/2010 2.500 85.000 3.750 .500 3.000 135.000 12.000 12.200 12.000 12.000 75.000 4.000 12.000.

A demand notice was received from octroi dept.000 05/02/2011 06/02/2011 07/02/2011 10/02/2011 97.000 .2/2/2011 05/01/2011 07/01/2011 10/01/2011 02/02/2011 The consignment received on 4/2/11 was despatched to M/s Client along with the invoice dated 5/2/11 Cash sales Salaries paid in cash Rent paid by cheque for the month 15. This was cheque received in full & final settlement. against which payment was made by cheque on priority salaries paid by cheque Rent paid by cheque for the month Purchase order was placed with M/s Supplier Received consignment from M/s Supplier along with the invoice agst 04/02/2011 PO dt.500 12.000 2. The period: 1/3/11 to 29/2/11) 1.Muncipal corporation sent a notice for demand of property tax for 28/12/2010 office premises which was forwarded to the landlord 29/12/2010 cash sales 31/12/2010 Cash in excess of Rs.500 13.440 salaries paid by cheque 12.000 01/03/2011 01/03/2011 07/03/2011 10/03/2011 10/03/2011 10/03/2011 31/03/2011 Cheque received from M/s client was deposited in current account.500 12.000 55.000 was deposited in current account.000 85.000 Amount due to M/s Rush Logistics paid by cheque Amount due to M/s Speed Logistics paid by cheque Purchase order placed with M/s Supplier 175. 15.000 2.000 Rent paid by cheque for the month 2.000 7. Insurance premium paid by cheque for fire insurance policy.

Account to be debited Account to be credited Cash A/c Purchases A/c Furniture A/c Compuer & Printer A/c Bank A/c Salaries A/c Cash A/c Purchases A/c Customer One A/c Cash A/c Salaries A/c Rent A/c Rent A/c Electricity Charges A/c Salaries A/c Telephone Exp A/c Cash A/c Purchases A/c M/s Repairs Garage A/c Salaries A/c Electricity Charges A/c Telephone Exp A/c X's Capital A/c M/s Supplier Cash A/c Cash A/c Cash A/c Bank A/c Sales A/c Cash A/c Sales A/c Sales A/c Bank A/c Bank A/c Bank A/c Bank A/c Bank A/c Cash A/c Sales A/c M/s Supplier Sales A/c Cash A/c Bank A/c Bank A/c 80750 47500 192000 Carriage Inward A/c Salaries A/c Electricity Charges A/c M/s Speed Logistics A/c Bank A/c Bank A/c M/s Client's A/c Salaries A/c Bank A/c Telephone Exp A/c M/s Supplier's A/c Purchases A/c Cash A/c Salaries A/c Bank A/c and Discount A/c M/s Speed Logistics A/c Salaries A/c Carriage Outward A/c Sales A/c Bank A/c M/s Client's A/c Bank A/c Bank A/c M/s Supplier Sales A/c Bank A/c M/s Client's A/c Bank A/c Bank A/c M/s Rush Logistics A/c .

Cash A/c Bank A/c Sales A/c Cash A/c Octroi Charges A/c Salaries A/c Rent A/c Bank A/c Bank A/c Bank A/c Purchases A/c M/s Supplier M/s Client's A/c Cash A/c Salaries A/c Rent A/c Sales A/c Sales A/c Cash A/c Bank A/c Bank A/c Insurance A/c Salaries A/c Rent A/c M/s Rush Logistics A/c M/s Speed Logistics A/c M/s Client's A/c Bank A/c Bank A/c Bank A/c Bank A/c Bank A/c .

04/04/2010 To X's Capital A/c 1.Dr Date Particulars Ledger of M/s Simca Traders CASH A/c JF Amount Rs.000 80.000 1.500 PURCHASES A/C JF Amount Rs.000 12.106. 01/01/11 To Balance B/d 06/02/2011 To Sales A/c 1.000 16.000 06/04/2010 By Furniture A/c 08/04/2010 By Compuer & Printer A/c 10/04/2010 By Bank A/c 15.000 Total Rs.000 1.000 12.000 55.000 15/05/2010 To Sales A/c 2. Date 47.500 20/05/2010 By Purchases A/c 26/05/2010 To Sales A/c 15/07/2010 To Sales A/c 06/11/2010 To Sales A/c 29/12/2010 To Sales A/c 11. Total Rs.000 15.500 25.000 192.000 30.500 192.000. Dr Date 05/04/2010 20/05/2010 18/07/2010 04/11/2010 04/02/2011 Particulars To To To To To M/s Supplier Cash A/c M/s Supplier M/s Supplier M/s Supplier 28.200 12.500 28.000 80. 07/02/2011 By Salaries A/c 31/03/11 By Balance c/d 760. Particulars .750 75.000 85. Date Particulars Cr JF Amount Rs.800 15.000 10/07/2010 By Telephone Exp A/c 07/08/2010 By Salaries A/c Total Rs.000 13.500 Cr JF Amount Rs.500 31/12/2010 By Bank A/c 31/12/2010 By By Balance c/d Total Rs.106.

Date Particulars 30.500 3. Dr Date Particulars 08/04/2010 To Cash A/c 15. 30.000 Cr JF Amount Rs. Date 15.250 480. 480.500 12. Total Rs. Date Particulars 10/04/2010 To Cash A/c 12.000 Particulars Cr JF Amount Rs.000 Cr JF Amount Rs.000 30.000 31/03/2011 By Balance c/d Total Rs.000 COMPUTER & PRINTER A/C JF Amount Rs. Dr Date Particulars 30.000 12.250 Total Rs.000 07/05/2010 07/06/2010 10/06/2010 15/06/2010 20/06/2010 07/07/2010 15/08/2010 18/08/2010 07/09/2010 15/09/2010 By By By By By By By By By By Salaries A/c Salaries A/c Rent A/c Rent A/c Electricity Charges A/c Salaries A/c Electricity Charges A/c Telephone Exp A/c Salaries A/c Electricity Charges A/c Total Rs.000 12.000 .000 3.250 Dr Date Particulars FURNITURE A/C JF Amount Rs. 80.000 12.000 3. 480. 15. 06/04/2010 To Cash A/c 31/03/2011 By Balance c/d Total Rs.000 4.000 BANK A/C JF Amount Rs.000 15.31/03/2011 By Balance C/d Total Rs.000 3.

000 12. 12.000 4.000 7.000 12.300 Dr Date 07/05/2010 07/06/2010 07/07/2010 07/08/2010 07/09/2010 07/10/2010 07/11/2010 07/12/2010 07/01/2011 07/02/2011 07/03/2011 Particulars To Bank A/c To Bank A/c To Bank A/c To Cash A/c To Bank A/c To Bank A/c To Bank A/c To Bank A/c To Bank A/c To Cash A/c To Bank A/c SALARIES A/C JF Amount Rs. 1.500 12.000 2.300 Total Rs.000 2.000 2.000 12. 1.500 07/10/2010 25/10/2010 01/11/2010 07/11/2010 06/12/2010 07/12/2010 05/01/2011 07/01/2011 10/01/2011 10/02/2011 01/03/2011 07/03/2011 10/03/2011 10/03/2011 By By By By By By By By By By By By By By Salaries A/c Telephone Exp A/c M/s Supplier's A/c Salaries A/c M/s Speed Logistics A/c Salaries A/c Octroi Charges A/c Salaries A/c Rent A/c Rent A/c Insurance A/c Salaries A/c Rent A/c M/s Rush Logistics A/c 12.106.000 2.000 12.750 793.000 12.000 12.000 12.000 12.12/10/2010 To M/s Client's A/c 01/12/2010 To M/s Client's A/c 31/12/2010 To Cash A/c 135.000 1.800 12. .106.000 760.000 3.000 Date Particulars Cr JF Amount Rs.000 12.000 12.000 12.800 01/03/2011 To M/s Client's A/c 97.440 12.000 33.810 31/03/2011 By Balance c/d Total Rs.000 150.

000 CUSTOMER ONE A/C JF Amount Rs.500 Total Rs.31/03/2011 By Balance c/d Total Rs.000 RENT A/C JF Amount Rs.000 Cr JF Amount Rs.000 2. 10. Date Particulars 3.000 2.000 31/03/2011 By Balance c/d Total Rs.000 21.000 132.000 Cr JF Amount Rs.500 10. Dr Date 10/06/2010 15/06/2010 10/01/2011 10/02/2011 10/03/2011 Particulars To To To To To Bank A/c Bank A/c Bank A/c Bank A/c Bank A/c 75.000 2.000 75. Dr Date Particulars 21.000 31/03/2011 By Balance c/d Total Rs.000 31/03/2011 By Balance c/d Total Rs.000 12.500 .500 4. Date Particulars 21. 20/06/2010 To Bank A/c 15/08/2010 To Bank A/c 15/09/2010 To Bank A/c 10. Total Rs. Dr Date Particulars 132. Total Rs. 3.000 3.000 ELECTRICITY CHARGES A/C JF Amount Rs. 132.000 Cr JF Amount Rs. Particulars 25/05/2010 To Sales A/c 75. Date 75. Total Rs.

750 31/03/2011 By Balance c/d Total Rs.700 8.800 Dr Date Particulars CARRIAGE OUTWARD A/C JF Amount Rs. Date Particulars 55.000 Particulars Cr JF Amount Rs.700 M/S REPAIRS GARAGE A/C JF Amount Rs.750 Total Rs. 31/03/2011 By Balance c/d Total Rs.750 . Dr Date Particulars 8.Dr Date 10/07/2010 18/08/2010 25/10/2010 Particulars Cash A/c Bank A/c Bank A/c TELEPHONE EXP A/C JF Amount Rs. 25/07/2010 To Sales A/c 55. 3.000 31/03/2011 By Balance c/d Total Rs. Cr JF Amount Rs.800 31/03/2011 By Balance c/d Total Rs.000 Dr Date Particulars CARRIAGE INWARD A/C JF Amount Rs.200 3.500 4.700 Cr JF Amount Rs. Date 1. 15/12/2010 To M/s Rush Logistics A/c 3. Cr JF Amount Rs. 55. Date Particulars 2.000 55.800 2. Date Particulars 3. Total Rs.800 Total Rs. 2.000 Total Rs.750 3. 8. 25/08/2010 To M/s Speed Logistics A/c 2.

01/03/2011 To Bank A/c 31/03/2011 By Balance c/d Total Rs.500 Cr JF Amount Rs.750 Total Rs.000 - 135. 97. 97.440 Particulars Cr JF Amount Rs. Date 1.440 1.750 Dr Date Particulars Particulars Carriage Outward A/c 10/03/2011 Bank A/c 3. 170.000 170. 1. 3. 3.500 97.500 01/03/2011 Total Rs. 1. 02/10/2010 To Sales A/c 12/10/2010 By Bank A/c 01/12/2010 By Bank A/c 01/12/2010 By Discount A/c 170.Dr Date Particulars INSURANCE A/C JF Amount Rs.000 02/12/2010 To Balance b/d 05/02/2011 To Sales A/c 97.750 Total Rs.000 2.500 M/s Rush Logistics JF Amount Rs.440 Total Rs.750 .000 33.000 Date Particulars Cr JF Amount Rs.440 Dr Date Particulars M/s Client's A/c JF Amount Rs. Date 15/12/2010 Bank A/c Total Rs. 3.

500 80.800 Total Rs. Total Rs. 7.500 Total Rs. .250 Octroi Charges A/c JF Amount Rs.Dr Date Particulars 06/12/2010 To Bank A/c M/s Speed Logistics JF Amount Rs.000 04/11/2010 By Purchases A/c 04/02/2011 By Purchases A/c 31/03/2011 To Balance c/d Total Rs.800 Cr JF Amount Rs. Dr Date Particulars 138. Particulars 05/04/2010 By Purchases A/c 18/07/2010 By Purchases A/c 01/11/2010 To Bank A/c 150.000 85.500 Dr Date Particulars Sales A/c JF Amount Rs.250 Cr JF Amount Rs. Date 7. 2.800 Cr JF Amount Rs.000 288. 47.750 75.800 M/s Supplier's A/c JF Amount Rs. Particulars 05/01/2011 To Bank A/c 7.500 7. Date Total Rs. 2. Date Particulars 25/08/2010 By Carriage Inward A/c 2.250 288.500 31/03/2011 By Balance c/d Total Rs. Date Particulars Cr JF Amount Rs. Dr Date Particulars 2.

000 Cr JF Amount Rs.000 25.000.000 517.000 31/03/2011 By Balance c/d Total Rs.500 480.000 170.000 2. 2.000.000 97. By By By By By By By By By By Cash A/c Customer One A/c Cash A/c Cash A/c M/s Repairs Garage A/c M/s Client's A/c Cash A/c Cash A/c M/s Client's A/c Cash A/c Total Rs.500 517.000 55. 2.500 55.000 Discount A/c JF Amount Rs.500 75. Total Rs.000 . 2. 1. 1.000 Credit Rs.000 1. Dr Date Particulars 517.15/05/2010 25/05/2010 26/05/2010 15/07/2010 25/07/2010 02/10/2010 06/11/2010 29/12/2010 05/02/2011 06/02/2011 31/03/2011 To Balance c/d Total Rs. Particulars Cash A/c Purchases A/c Furniture A/c Dr Dr Dr Debit Rs.000. No. Dr Date Particulars 1.000 X's Capital A/c JF Amount Rs.250 15.500 13. 04/04/2010 By Cash A/c 31/03/2011 To Balance c/d Total Rs.000 Date Particulars Cr JF Amount Rs. 16.000 Total Rs.000 11.000 12. Date Particulars 01/12/2010 To M/s Client's A/c 2.000.000 Trial Balance as on 31/3/2011 Sr.

250 Sales Less Returns Net Sales Less Cost of sales Purchases Less Returns Net Purchases Direct Trading / Manufacturing Expenses .000 75. 30.000 1.000 21.Computer & Printer A/c r D Bank A/c Dr Salaries A/c Dr Customer One's A/c Dr Rent A/c Dr Electricity Charges A/cDr Telephone Expenses A/c Dr M/s Repairs Garage A/c r D Carriage InwardA/c Dr Carriage Outward A/c Dr Insurance A/c Dr M/s Client's A/c M/s Rush Logistics A/c M/s Speed Logistics A/c M/s Supplier's A/c Cr Octroi Charges A/c Dr Sales A/c Cr X's Capital A/c Cr Discount A/c Dr Total Rs.800 3.000 10.440 0 0 0 138250 7.700 55.500 517000 1000000 2.655.000 793.500 8.810 132.250 1.655.000 2.750 1.

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