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Assignment -2

a) Open a new a/c in UTI bank by depositing Rs. 25000/- as on 01/01/2006.

b) Transfer Rs. 1000/- from main cash to petty cash for meet the daily expenses as on 01/02/2006.
c) Outstanding Amc charges clear through cash as on 01/04/2006.
d) Paid Rs. 25000/- to M/s Genlite through cheque of SBI (CH No: 500125) as on 01/04/2006.
Adjust the full amount of 1st bill (pur/G/010) and rest of the amount from 2nd bill (Pur/G/155).
e) Paid Rs. 24500/- to Shakti India through cheque of SBI (Ch No:500126) as on 02/04/2006 against
their two bills and rest of the amount treated as discount received.
f) Received cash Rs. 100000/- from Modern Traders as on 02/04/2006 against bill No. Sal/MT/101.
g) Received a cheque of ICICI bank worth Rs. 24500 (Ch.. No /721091) from Beaning & Spares
against their two bills deposited into UTI bank as on 02/104/2006 and rest of the amount treated
freated as discount allowed.
h) Modern Traders clear 90% of their total outstanding theough cash dated 02/04/2006 and rest of
the amount treated as Bad Debts.
i) Rs. 550/- paid in cash for General Expenses dated as on 02/04/2006.
j) Purchase Furniture worth Rs. 15000/- from Style Spa ref No. Asst/1 dated as on 01/07/2006.
k) Received Interest on debentures Rs. 6500/- through cheque of Abn-amro (Ch No. 854721) dated

02/04/2006 & deposited into SBI.

Received Commission in Cash Rs. 45000/- from sources dated as on 02/04/2006.

Cost Category & Cost Centre

Press the following entries with Cost Category / Cost Center.

Cost Category: Branch, Telephone and Employee.
Cost Center: Kolkata, Delhi, Mumbai & Chennai (Under Branch) , 2231-8541 & 2251-7423 (under
Telephone) Mr. Chopra & Mr. Dey (under employee).
1. Salary paid Rs. 5000/- in cash for Mr. Chopra of Kolkata branch dated as on 01/07/2006.
2. Paid Telephone bill Rs. 6500/- ( Rs. 4500 for 2231-8541 & Rs. 2000 for 2251-7423) through a
cheque of SBI ( Ch. No. 500127 ) as on 02/07/2006.
3. Paid Rs. 550/- in cash to Mr. Dey as Incetive dated on 02/07/2006.
4. Advertisement expenses worth Rs. 20000/- paid through a cheque of SBI (Ch. No. 500128) as on
02/07/2006. You have to pre-allocated the amount 28% for Kolkata, 32% for Delhi, 25% for
Mumbai & 15% for Chennai branch. {using the fenture from F11 {Accounting Feature} : - Pre
define cost center allocation during entry.


Company sterted their business with two new Items:

1. Ponds Cream


Lotus cream

1. Company purchase the following item with 4% vat from Mathur Enterprise & Storedat bahala
dated as on 02/06/2006. 50pcs Ponds cream @35/-, 50pcs Lotus cream @75/- {bill No. :
2. Company Purchase the following items with 4% vat from Sital stores & Stored at behala dated as
on 01-02-2006, 25pcs ponds cream @35/- 25pcs lotus cream @75/- {Bill No. : Pur/SS/0607/051}
3. Company purchase the following items with 4% vat to Mr. Bhargav from behala godown dated
as on 02/08/2006. 55pcs ponds Cream @45/-, 55 pcs cream @90/- {Bill No : Sale/B/06-07/1}
4. Company sold 20 pcs ponds cream @45/- 20 pcs Louts ceram @90/- with CST 4% to Mumbai
Stores of bandr from behala godown as on 02/08/2006 and main charges Rs. 150/- Paid in Cash
(Bil No. : Sale /MS/06-07-455]
5. Company Purchase a Packing Machine for Stock department having total cost of Rs. 54000/- with
Vat in Capital Goods @4% from western Logica on 02/08/2006.
[Purchase bill No. : Pur/Ass/WL/06-07/100]
6. Purchase 20pcs of ponds cream @35/-&20pcs of Lotus Cream @75/- from X Ltd. (unregistered
dealder) with vat rate 12.5%. [Purchase bill No : Pur/X/06-07/891] dated as on 01-09-2006 &
stored in behala godown.

1. Company Purchase 250pcs of Dove Shop @Rs.22/- with 4% of vat from J.K. Dealers [Bill No :
PB/JK/06-07/011] dated as on 01/11/2006 & stored at behala godown.
2. Company sold 100 pcs of Dove shop @ Rs. 27/- with 4% vat to Kolkata Stationery {Bill No.:
SB/KS/06-07/011]form behala godown dated as on 01/11/2006.

3. Company export 150pcs of Dove shop @ Rs. 30/- from behala godown to Alpha Storesof
Bangladesh dated 02/11/206. [Bill No: PB/RE/06-07/601].
4. Company received a job from ABC
Infotech to Upgrade their all computers.
5. Company appoints Mr.Raj Chopra for the upgradation job.
6. Company Purchase the following items with 4% vat from Rounek Electronic & store in Park
Street Godown dated as on 02/11/2006.[Bill No:PB/RE/06-07/601].
a. 15 pcs Ram @ 1050/b. 15 pcs Motherboard @ 2250/c. 15 pcs of CPU @ 2250/d. 10 pcs of Mouse @ 70/e. 10 pcs of Keyboard 250/7. Company receives 1st Order from ABC InfoTech to upgrade their 5pcs Computer.
8. Mr. Raj Chopra has taken all the computer parts each 5 pcs from Park Street godown for the 1 st
upgradation job of ABC InfoTech dated as on 01/12/2006.
9. Company paid Labour Charges Rs.1000/- & Travelling expenses Rs. 250/- for the job dated as on
10. Out of all the taken parts Mr. Chopra use 2pcs Ram, 1pcs CPU, 2pcs Motherboard, 1pcs
Keyboard, 2pcs Mouse dated as on 02/12/2006.
11. Remaining all the part return by mr. Chopra to park Street Godown dated as on 01/01/2007.
12. Company send a bill for ABC InfoTech with 10% profit & charge vat 4% [Bill no: Abc/upg/01]
as on 02/01/2007.
13.Company receives the full amount from ABC InfoTech through Cheque of ABN- Amro &
deposited into SBI against [Bill no: ABC/upg/01] dated as on 02/01/2007 [Cheque no: 800690].