BALAJI

Following transactions during the month of April

(in Rs.)

1-Apr Balaji commenced his business with Capital

Deposited in Indian Bank

2-Apr Withdrew from Bank

Loan given to another trader Mr. Raghu

4-Apr Loan received from Bank

Bought goods for cash
Bought goods from Reliance Industries on Credit

6-Apr Goods returned to Reliance Industries

Sold goods for Cash

8-Apr Sold goods to TVS on credit

Returned goods from TVS
Bought for office use a very old car

10-Apr Bought furniture from AN Marketing Services on Credit

13-Apr Paid Advertisement charges to Hindu
16-Apr Paid Rent to Mr. Mani (Land Lord)
Bus fare & Auto fare paid

17-Apr Train ticket to Bangalore (Official)

Electricity charges paid
Telephone & Fax charges paid

19-Apr Audit fees paid

Received a cheque for Divident from EID parry ltd.

21-Apr Commission received

Indian Bank allowed interest

23-Apr Fire Insurance premium paid for office

Indian Bank charged for their services

26-Apr New year compiments given to customers

27-Apr Bought court fee stamp and stamp paper
Paid Reliance Industries amount due to them less 5% discount
30-Apr TVS Settled their amount at 3% discount
Mr. Raghu repaid the loan with interest of Rs.100/Salary to be paid
Wages to be paid

50000.00
10000.00
5000.00
2000.00
25000.00
2500.00
12500.00
2500.00
1000.00
5500.00
500.00
3000.00
4000.00
1000.00
1500.00
200.00
250.00
450.00
750.00
1500.00
250.00
500.00
150.00
200.00
50.00
1000.00
500.00

2500.00
1000.00

SUCCESS MARKETING LIMITED

Opening Balances
Creditors
1. Suresh Traders
2. Shrim & Co
3. L & T
4. Infosys

Debtors
1500.00
1000.00
500.00
2000.00

1. Microsoft
2. Dell & Co
3. Compaq

10000.00
2000.00
3000.00

Cash
Bank
Furniture
Building

12000.00
50000.00
4000.00
25000.00

Following are the transactions during the month of April 2004

(in Rs.)

1-Apr Cash Drawn from Bank

25000.00

Salary paid to staff

6000.00

2-Apr Bought goods by cheque

15000.00

Bought furniture by cash

1200.00

3-Apr Sold to Microsoft for cash

for credit

5000.00
1500.00

6-Apr Received a cheque from Microsoft

1500.00

7-Apr Sold unwanted furniture for cash

200.00

9-Apr Bought a computer for cash

11-Apr Bought machinery on credit from L&T

7000.00
4500.00

12-Apr Received a rent for portion of the shop building

500.00

15-Apr Electricity charges paid

350.00

Dividend received
Paid office expenses
20-Apr Bought Stationery

2000.00
150.00
100.00

23-Apr Bought goods from Sriram & Co

1500.00

Telephone charges paid

500.00

24-Apr Amount paid to Infosys

25-Apr Drew cash for private use
Goods sold to Ashok & Co
26-Apr Amount paid (By cheque for telephone deposit)
Returned goods from Ashok & Co
29-Apr Paid L&T
30-Apr Bank Charges

2000.00
500.00
3500.00
5000.00
500.00
4500.00
50.00

PENTAMEDIA LIMITED
Opening Balances
Creditors
1. Super Goods Films
2. G.V. Films P. Ltd
3. Rajkamal Movies

Debtors
4000.00
3500.00
2500.00

1. Tidel Park Ltd.

2. SES Tech
3. Visual Lan Ltd
Cash on hand
Cash at Bank
Furniture
Opening Stock

5000.00
6000.00
4000.00
20000.00
60000.00
5000.00
20000.00

Transactions during the month of Jan 2006

(in Rs.)

1-Jan Goods sold to Tidel Park

Rent - Office
Rent - Factory
5-Jan Purchased goods by issuing cheque
7-Jan Salary paid to staff
Wages paid to workers
10-Jan Bought from G.V. Films on credit
11-Jan Freight charges paid (inward)
12-Jan Sold goods for cash
Sold old furniture for cash
Excise Duty paid by cheque
12-Jan Cash drawn from bank
13-Jan Sold goods to SES Tech
Advacne given to staff
Bonus given to workers
14-Jan Fire insurance premium for godown
Defective goods returned to GV Films
19-Jan Sold goods to Visual Lan on credit
21-Jan Visual Lan returned defective goods
24-Jan Visual Lan deposited directly in our bank
27-Jan Cheque received from Tidel Park
Commission received from Raj Enterprises
28-Jan Mathi&Co had to pay a commission,still not recd.
30-Jan Electricity charges - Office
Electricity charges - Factory
Transport charges paid
31-Jan Amount paid to Super good Films
Sale of scrap

5000.00
2500.00
6000.00
12000.00
5000.00
7000.00
15000.00
500.00
2500.00
300.00
5000.00
16000.00
7000.00
6000.00
4000.00
500.00
1500.00
5000.00
500.00
8000.00
4000.00
230.00
150.00
350.00
2000.00
500.00
4000.00
500.00

SAI TRADERS
Following transactions during the month of April 2008
(in Rs.)

1-Apr Sai Traders commenced his business with Capital

Cash Deposited in Canara Bank
2-Apr Rent Advance paid (Ch. No.145191)
Cheque issued for goods purchase (Bill No.4526) Ch. No.145192
4-Apr Cash paid for purchase of Note books and Stationaries & Registers
Cheque issued to VKM Furnitures for Furniture purchase Ch. 145193
Loan received from Canara Bank
6-Apr Goods purchased from Sri Kandan Agencies on credit (Inv. No.2546)
Cash Sales (Inv. No.001) to GPK Traders
8-Apr Pooja Expenses paid
Auto Fare paid to Mr. Raja to/from bank
Goods returned to Sri Kandan Agencies (Purchase Return)
10-Apr Amount paid to Digital sytems for purchase of computer (Ch.145194)
13-Apr Credit Sales to Ganesh Marketing (Inv. 002)
16-Apr Cheque issued to Hindu for Advertisement (Ch. No.145195)
Cash Purchase from Anand & Co. (Inv. No.4256)
15-Apr Loan given to M/s Raghu Traders (Ch. No.145196)
Goods returned from Ganesh Marketing (Sales Return)
Cash drawn from bank, Ch. No.145197
19-Apr Credit Sales to M/s Ram Enterprises (Inv. 003)
Cheque received from Ganesh Marketing (Ch. No.564821)
21-Apr Computer Service charges paid to Digital System ltd.
Cheque issued to BSNL Chennai Telephones
23-Apr Cash paid for Coffee-Tea expenses
Xerox charges paid
26-Apr Credit purchase from Vimal & Co
27-Apr Cheque issued to Sri Kandan Agencies (Ch. No.145199)
Sai ram drew cash from bank for his personal (Ch. No.145200)
30-Apr Loan repaid by Raghu Traders with Interest Ch. No.445788
Cash paid for Telephone & Fax
Salary to be paid to Mr. Sriram & Mr. Arun
Rent to be paid to Mr. Amar
Closing Stock Value

100000.00
90000.00
25000.00
30000.00
450.00
8000.00
50000.00
15000.00
2500.00
150.00
100.00
3000.00
15000.00
13500.00
2000.00
5000.00
3000.00
1500.00
5000.00
9500.00
4500.00
450.00
2000.00
200.00
150.00
7000.00
10000.00
2000.00
3150.00
450.00
6000.00
4000.00
34800.00

APG - Women Self Help Group

Following transactions during the month of April 2006

(in Rs.)

1-Apr Received capital by cash from Abirami - 300000,

Priya - 200000 and Gowri - 70000 by cloth from abirami
500 mtrs @ 100/mtr worth Rs. 50000, by cotton from
priya 350 kgs @ 120 / kgs worth RS.42000/-

2-Apr Capital Contribution of Land by Gowri

Opened a Bank Account

4-Apr Paid for factory shed by cheque

50000.00
50000.00
7000.00

Paid for machines by cheque

6000.00

Bought 55 mtrs of cloth on credit from Lakshmi mills

5500.00

6-Apr Bought 64 kgs of cotton @ 125 for cash from mettur mills
Sold clothes to Abraham on credit 80 mtrs @ 125

8-Apr Paid for Stationery

8000.00
10000.00
2000.00

Withdrew by cheque for personal use

Abirami - 5000, Priya - 7000, Gowri - 4000

10-Apr Paid for salaries

7000.00

13-Apr Paid salary to manager by cheque

5000.00

16-Apr Paid commission

500.00

Paid rent

3000.00

Cash Sales cotton 20 * 150/ kg

3000.00

18-Apr Paid for furniture

Paid for Advertisement

21-Apr Paid for printing

Bought Goods from Gwarlior Mills

24-Apr Sold to Mariappan clothes 44 x 125 /mtr

Paid Gwalior mills by cheque

27-Apr Discount received

Withdrew from bank

30-Apr Insurance premium paid

3500.00
1000.00
300.00
10000.00
5500.00
9800.00
200.00
6500.00
300.00

RAM ENTERPRISES
CASH BOOK
01-05-2007 TO 31-05-2007
DATE

PARTICULARS

1-May Opening Balance

BANK
Receipt
Payment

CASH
Receipt
Payment

100000.00

50000.00

2-May Suresh & Co Ch.No.487326

75000.00

Salary

6000.00

5-May Rent

4000.00

6-May Muthu & Sons Ch. No.487327

50000.00

Shiva & Co

30000.00

7-May Venkatesh

35000.00

Shiva & Co

50000.00

10-May Electricity Charges

6000.00

Rajesh & Brothers

20000.00

12-May Ganesh

36000.00

Rajesh & Brothers Ch. No.487330

17-May Babu

25000.00
20000.00

Commission Received

4000.00

18-May Murali & Sons Ch.No.487331

50000.00

Sundry Expenses

300.00

Mohan & Co

100000.00

Deva

50000.00

30-May Murugan

40000.00

Ganesh

50000.00

By Balance C/d

35000.00
235000.00

93700.00

235000.00 230000.00 230000.00

Contact: 9840404647, 9444963137 for

JOB/CAREER TRAINING IN
TALLY 9, Ex-Next Gen, Wings and other Accounting Softwares
Ms-Office 2003 In-depth
Excel with Macros and VBA Applications
PracticaL Accounting and Finalization of Practical Accounts
All Direct & Indirect Taxes Procedures and Practical Applications
Payrool, Factories Act, ESI & PF
COACHING CLASSES
On all papers of MBA / MCA/ CA / CWA/ M.Com/ B.Com/ BBA
for TANCET - MBA and MCA
for CA-CPT , CWA Foundation & CS Foundation

Ram Enterprises
No. 363 Eldams Road, Alwarpet, Chennai - 600018
PURCHASE REGISTER
1.5.2008 TO 31-05-2008
Date
1-May-08
5-May-08
8-May-08
10-May-08
15-May-08

Inv.
No.
1559
2536
1283
9563
2121

Supplier Name
Suresh & Co.
Muthu & Sons
Mohan & Co
Rajesh & Bros.
Murali & Sons
Total

Item
Television
Computer
W.Machine
Radio
Fridge

Qty
20
10
15
25
10

Rate
15000.00
20000.00
25000.00
2000.00
20000.00

Purchase Input Vat @

Total
Value
5%
300000.00
15000.00 315000.00
200000.00
10000.00 210000.00
375000.00
18750.00 393750.00
52500.00
50000.00
2500.00
200000.00
10000.00 210000.00
1125000.00
56250.00 1181250.00

Credit Period
Suresh&Co - 30 days, Muthu&Sons - 45 days, Mohan&Co - 60 days, Rajesh&Bros - 90 days, Mural Sons - 45 days
SALES REGISTER
1.5.2008 TO 31-05-2008
Date

Inv.
No.
500
501
502
503
504
505
506
507
508
509

Customer
Name
Shiva & Co.
Venkatesh
Deva
Ganesh
Babu
Murugan
Venkatesh
Ganesh
Deva
Ganesh

Item

Qty

Rate

2/May/08
Television
5
18000
6/May/08
Computer
5
25000
9/May/08
Television
6
18000
13/May/08
W.Machine
5
30000
14/May/08
Radio
10
2500
15/May/08
Television
5
18000
18/May/08
Computer
3
25000
22/May/08
W.Machine
6
30000
27/May/08
Radio
10
2500
30/May/08
Fridge
5
25000
Total
Credit Period
Shiva & Co - 30 days, Venkatesh - 30 days, Deva - 45 days, Ganesh - 60 days,

Sales
Output
Total
Vat @ 5%
Value
90000.00
4500.00
94500.00
125000.00
6250.00 131250.00
108000.00
5400.00 113400.00
150000.00
7500.00 157500.00
25000.00
1250.00
26250.00
90000.00
4500.00
94500.00
75000.00
3750.00
78750.00
180000.00
9000.00 189000.00
25000.00
1250.00
26250.00
125000.00
6250.00 131250.00
993000.00
49650.00 1042650.00
w
Babu - 30 days, Murugan - 45 days

22443936
9444963137
sreeramkannan@dataone.in
www.shankarsacademy.com

SHANKAR'S ACADEMY
No. 311 MRM Street, Tambaram West, Chennai
No. 38B Palandiamman Koil Street, (Opp. Mount Rly Station), Adambakkam
also at Annanagar & Perambur
Contact: 9840404647, 9444963137

BALAJI & Co.

Following are the transactions during the month of April'2008
(in Rs.)

1-Apr

Balaji commenced his business with Capital

500000.00

2-Apr

Deposited in Indian Bank

250000.00

5-Apr

Withdrew from Bank

50000.00

6-Apr

Loan given to another trader Mr. Raghu

20000.00

8-Apr

Bought goods for cash

25000.00

10-Apr Bought goods from Reliance Industries on Credit

125000.00

12-Apr Goods returned to Reliance Industries

20000.00

14-Apr Sold goods for Cash

10000.00

16-Apr Sold goods to TVS on credit

55000.00

16-Apr Returned goods from TVS

5000.00

17-Apr Bought for office use a very old car

30000.00

24-Apr Bought furniture from AN Marketing Services on Credit

40000.00

25-Apr Paid Advertisement charges to Hindu

10000.00

25-Apr Electricity charges paid

4500.00

28-Apr Commission received

5000.00

JOB/CAREER TRAINING IN
TALLY 9, Ex-Next Gen, Wings and other Accounting Softwares
Ms-Office 2003 In-depth
Excel with Macros and VBA Applications
PracticaL Accounting and Finalization of Practical Accounts
All Direct & Indirect Taxes Procedures and Practical Applications
Payrool, Factories Act, ESI & PF
COACHING CLASSES
On all papers of MBA / MCA/ CA / CWA/ M.Com/ B.Com/ BBA

for TANCET - MBA and MCA

for CA-CPT , CWA Foundation & CS Foundation

VICTORY MARKETING (Pvt.) LTD.

Opening Balances
Debtors
1. J.L. Marketing
2. Balaji Corp.
3. Southern Corp.
Assets
Cash
Bank
Furniture
Building
Car

Creditors
10000.00
5000.00
3000.00

1. Suresh Traders
2. Sriram & Co
3. Vinoth Agency

8500.00
6000.00
2500.00
Payables

36000.00
50000.00
4000.00
25000.00
30000.00

Salary
Capital

6000.00
140000.00

Following transactions during the month of April 2004

(in Rs.)

1-Apr Cheque issued to Sai Agencies for Material Purchase(Bill 052)Ch.231540

2-Apr
4-Apr

6-Apr
8-Apr

10-Apr
13-Apr
16-Apr

18-Apr
21-Apr
24-Apr
27-Apr

Salary paid to Mr. Ram & Raghu (Ch. No.231541 & 231542)
Investments in Hitech Ltd (Ch. No.231543)
Cash deposited in Bank (Cash remittance)
Credit Sales to J.L. Marketing (Inv. No.101)
Petrol charges paid for office car
Cash paid for postage
Purchase of furniture on credit from Saravan Furniture
Cheque received from J.L. Marketing (Ch.No.652134/Dena Bank)
Credit Purchase from Vinoth Agencies (Bill No.401)
Fixed Deposit in Indian Bank (for three months) (Ch. No.231544)
Courier charges paid to Repute Express
Damaged material returned to Vinoth Agencies
Repair charges paid for Office Car to United Car Services
Cash received from Raj Enterprises for commission
Credit sales to Southern corp.
Advance given to staff Mr. Ram for sales tour
Cheque received from Balaji Corpn. (Ch. No.754242/Canara Bank)
Material returned from Southern Corp
Office cleaning charges paid to Mrs. Velammal
Paid Vinoth Agencies less 5% discount of total outstanding(Ch.231545)
Gift to staff for Company Anniversary
Cheque book collection charges amount debited by bank
Water expenses paid to Blue Bay

Travelling and other expenses claimed by Mr. Ram for Sales Tour
30-Apr Divided received from Hitech Co. (Ch. No.435127/Indian Bank)
Salary paid to staff (Ch. No.231546 & 231547)

Closing Stock Value

12500.00
6000.00
20000.00
6000.00
7000.00
450.00
40.00
8000.00
10000.00
18500.00
25000.00
120.00
1000.00
700.00
650.00
4500.00
1000.00
4000.00
1500.00
250.00
19000.00
750.00
60.00
150.00
1200.00
500.00
6000.00
22000.00

APG - Women Self Help Group

Following transactions during the month of April 2006

(in Rs.)

1-Apr Received capital by cash from Abirami - 300000,

Priya - 200000 and Gowri - 70000

2-Apr Capital Contribution of Land by Gowri

Opened a Bank Account

4-Apr Paid for factory shed by cheque

50000.00
50000.00
7000.00

Paid for machines by cheque

6000.00

Bought clothes on credit from Lakshmi mills, Coimbatore

5500.00

6-Apr Bought for cash from mettur mills

Sold to Abraham on credit

8-Apr Paid for Stationery

8000.00
10000.00
2000.00

Withdrew by cheque for personal use

Abirami - 5000, Priya - 7000, Gowri - 4000

10-Apr Paid for salaries

7000.00

13-Apr Paid salary to manager by cheque

5000.00

16-Apr Paid commission

500.00

Paid rent

3000.00

Cash Sales

3000.00

18-Apr Paid for furniture

Paid for Advertisement

21-Apr Paid for printing

Bought Goods from Gwarlior Mills

24-Apr Sold to Mariappan

Paid Gwalior mills by cheque

27-Apr Discount received

Withdrew from bank

30-Apr Insurance premium paid

Closing Stock Value

3500.00
1000.00
300.00
10000.00
5500.00
9800.00
200.00
6500.00
300.00
9000.00

Vijay Enterprises
No.101, TTK Road, Alwarpet, Chennai - 600 018
BANK BOOK
01-04-2008TO 30-04-2008
DATE

PARTICULARS

1-Apr

To Opening Balance

2-Apr

By Salary

5-Apr

To Vinoth Traders

7-Apr

By MRK Traders Ch No.582696

RECEIPT

PAYMENT

25,000.00

Ch No.582694

2,000.00
5,660.00
2,000.00

9-Apr

By Southern Pvt. Ltd. Ch No.582697

12-Apr

To Balaji Corpn.

10,000.00

14-Apr

By Electricity Charges Ch.No.582698

14-Apr

By Telephone Charges Ch. No.582699

15-Apr

To Dividend

1,000.00

16-Apr

To Murugan & Sons

3,060.00

22-Apr

To Mysteel Industries

1,000.00

24-Apr

By MRK Traders Ch No.582700

30-Apr

To Rajaram & Co.

3,570.00
600.00
750.00

5,000.00
3,385.00

By Balance C/d

22,325.00
42,675.00

42,675.00

CASH BOOK
01-04-2008TO 30-04-2008
DATE

PARTICULARS

RECEIPT

PAYMENT

1-Apr

To Opening Balance

4-Apr

By Rent

5-Apr

By Raj & Co

6-Apr

By Printing & Stationary

6-Apr

To Commission

7-Apr

To Mysteel Industries

7-Apr

By Office Maintenance

10-Apr

To Vinoth Traders

14-Apr

By Dinesh & Co

1,000.00

16-Apr

By Conveyance

500.00

18-Apr

By Ganesh Industries

19-Apr

To Rajaram & Co

1,200.00

23-Apr

To Balaji Corporation

2,800.00

26-Apr

By Southern Pvt. Ltd

26-Apr

By Vehicle Maintenance

28-Apr

To Vimal Industries

30-Apr

By Staff Welfare

15,000.00
1,500.00
11,000.00
250.00
450.00
3,000.00
300.00
1,220.00

2,500.00

2,500.00
40.00
4,495.00
250.00

By Balance C/d
28,165.00

8,325.00
28,165.00

Ram Enterprises
No.363, Eldams Road, Alwarpet, Chennai - 600 018
PURCHASE REGISTER
1.5.2011 TO 31-05-2011
Date

Inv.
No.

1-May-06
5-May-06
8-May-06
10-May-06
15-May-06

1559
2536
1283
9563
2121

Supplier Name
Suresh & Co.
Muthu & Sons
Mohan & Co
Rajesh & Bros.
Murali & Sons
Total

Item
Television
Computer
W.Machine
Radio
Fridge

Qty

Rate
20
10
15
25
10

15000.00
20000.00
25000.00
2000.00
20000.00

Purchase
Total
Local
Interstate
@ 2%
300000.00
300000.00
200000.00 200000.00
375000.00
375000.00
50000.00
50000.00
200000.00
200000.00
875000.00 250000.00 1125000.00

vat 5%
Cst 2%
vat 14.5%
Cst 2%
vat 14.5%

Credit Period
Suresh&Co - 30 days, Muthu&Sons - 45 days, Mohan&Co - 60 days, Rajesh&Bros - 90 days, Mural Sons - 45 days
SALES REGISTER
1.5.2011 TO 31-05-2011
Date
2-May
6-May
9-May
13-May
14-May
15-May
18-May
22-May
27-May
30-May

Inv.
No.
500
501
502
503
504
505
506
507
508
509

Customer

Item

Shiva & Co.

Television
Venkatesh
Computer
Deva
Television
Ganesh
W.Machine
Babu
Radio
Murugan
Television
Venkatesh
Computer
Ganesh
W.Machine
Deva
Radio
Ganesh
Fridge
Total

Qty
5
5
6
5
10
5
3
6
10
5

Rate
18000
25000
18000
30000
2500
18000
25000
30000
2500
25000

Second
Sales
vat 5%
vat 14.5%
cst 2%
vat 14.5%
vat 5%
cst 2%
vat 14.5%
vat 14.5%
cst 2%
vat 14.5%
0.00

Sales
90000.00
125000.00
108000
150000.00
25000
90000.00
75000.00
180000
25000.00
125000.00
993000.00

tax
4500
18125
2160
21750
1250
1800
10875
26100
500
18125
39720

Credit Period
Shiva & Co - 30 days, Venkatesh - 30 days, Deva - 45 days, Ganesh - 60 days, Babu - 30 days, Murugan - 45 days

Total
94500.00
143125.00
110160.00
171750.00
26250.00
91800.00
85875.00
206100.00
25500.00
143125.00
1032720.00

Ram Enterprises
No.363, Eldams Road, Alwarpet, Chennai - 600 018
PURCHASE REGISTER
1.5.2006 TO 31-05-2006
Date
1-May-06
5-May-06
8-May-06
10-May-06
15-May-06

Inv.
No.
1559
2536
1283
9563
2121

Supplier Name
Suresh & Co.
Muthu & Sons
Mohan & Co
Rajesh & Bros.
Murali & Sons
Total

Item
Television
Computer
W.Machine
Radio
Fridge

Qty

Rate
20
10
15
25
10

15000.00
20000.00
25000.00
2000.00
20000.00

Purchase
Total
Local
Interstate
300000.00
300000.00
200000.00 200000.00
375000.00
375000.00
50000.00
50000.00
200000.00
200000.00
875000.00 250000.00 1125000.00

Credit Period
Suresh&Co - 30 days, Muthu&Sons - 45 days, Mohan&Co - 60 days, Rajesh&Bros - 90 days, Mural Sons - 45 days
SALES REGISTER
1.5.2006 TO 31-05-2006
Date
2-May
6-May
9-May
13-May
14-May
15-May
18-May
22-May
27-May
30-May

Inv.
No.
500
501
502
503
504
505
506
507
508
509

Customer

Item

Shiva & Co.

Television
Venkatesh
Computer
Deva
Television
Ganesh
W.Machine
Babu
Radio
Murugan
Television
Venkatesh
Computer
Ganesh
W.Machine
Deva
Radio
Ganesh
Fridge
Total

Qty
5
5
6
5
10
5
3
6
10
5

Rate
18000
25000
18000
30000
2500
18000
25000
30000
2500
25000

Second
Tngst 8%
Tngst 11%
Tngst 8%
Tngst 11%
Sales
Sales
Sales
90000.00
125000.00 10000.00

Cst 4%
Sales

Cst 4%

108000.00 4320.00
150000.00

16500.00

25000.00
90000.00 3600.00
75000.00

6000.00
180000.00

19800.00

125000.00
16000.00 455000.00

13750.00
50050.00

25000.00 1000.00

115000.00 200000.00
223000.00 8920.00
Credit Period
Shiva & Co - 30 days, Venkatesh - 30 days, Deva - 45 days, Ganesh - 60 days, Babu - 30 days, Murugan - 45 days

Total
90000.00
135000.00
112320.00
166500.00
25000.00
93600.00
81000.00
199800.00
26000.00
138750.00
1067970.00

Asiann Paints Limited

PURCHASE REGISTER
Date
1-Apr
1-Apr
2-Apr
2-Apr
2-Apr
2-Apr
3-Apr
3-Apr
3-Apr
4-Apr
4-Apr
4-Apr
5-Apr

Bill No
25
5286
2364
2399
6526
2356
9011
9020
2029
2056
1010
1011
2086

Suppliers Name
Suresh & Co.
KM & Sons Chemicals
Kannan Chemicals
Kannan Chemicals
KM & Sons Chemicals
Harchand Minerals
GNP Ltd
GNP Ltd
Madura Chemicals
Madura Chemicals
Mahesh Chemicals
Mahesh Chemicals
Symbol Industries

Qty
in Kgs

Item
Natural Red Oxide
Titanium Dioxide
China Clay
Talc
Mineral Turpentine
Synthetic Red Oxide
Synthetic Yellow Oxide
Titox
Rustle
Beta Blue
Chlorinated Rubber '10'
Chlorinated Rubber '20'
Symbol 444

1000
250
2000
2000
12000
100
250
200
200
20
100
ta
50

Rate
8.00
50.00
5.00
6.50
10.00
80.00
120.00
42.00
71.00
500.00
100.00
99.00
100.00

Total

Purchase
Local@5% Interstate
8000.00
12500.00
10000.00
13000.00
120000.00
8000.00
30000.00
8400.00
14200.00
10000.00
10000.00
9900.00
5000.00

Total
8000.00
12500.00
10000.00
13000.00
120000.00
8000.00
30000.00
8400.00
14200.00
10000.00
10000.00
9900.00
5000.00

60200.00 198800.00 259000.00

SALES REGISTER
Date

Bill No

Customer Name

7-Apr
7-Apr
8-Apr
8-Apr
8-Apr
8-Apr
9-Apr
9-Apr
9-Apr

AP/001
AP/002
AP/003
AP/004
AP/005
AP/006
AP/007
AP/008
AP/009

Raj Enterprises
Ganesh Stores
Venkatesh Paints
Select Paint
Asian Paintings
Murugan Stores
Raj Enterprises
Venkatesh Paints
Murugan Stores

Item
Red Oxide Primer
Red Oxide Primer
Red Oxide Primer
Enamel Paint
Enamel Paint
Rubber Paint
Enamel Paint
Rubber Paint
Rubber Paint

Total

Qty
in Ltr

Rate

1000
500
250
275
750
150
225
100
50

35.00
35.00
35.00
50.00
50.00
125.00
50.00
125.00
125.00

Sales
Value
35000.00
17500.00
8750.00
13750.00
37500.00
18750.00
11250.00
12500.00
6250.00
161250.00

Excise
Duty 10%
3500.00
1750.00
875.00
1375.00
3750.00
1875.00
1125.00
1250.00
625.00

VAT 5%
Sales

VAT
5%

38500.00
19250.00

1540.00
770.00

15125.00
41250.00

605.00
1650.00

12375.00

495.00

16125.00 126500.00

5060.00

Cst 2%
Sales

Cst 2%
Tax

9625.00

192.50

20625.00

412.50

13750.00
6875.00

275.00
137.50

50875.00

Total
40040.00
20020.00
9817.50
15730.00
42900.00
21037.50
12870.00
14025.00
7012.50

1017.50 183452.50

Opening Balances
Sno

Items

1 Rawmaterials

Qty

b) Synthetic Red Oxide

c) Beta Blue
d) Chlorinated Rubber "10"

a) Red Oxide Primer

Rate

Amount

Raw Material

Finished Products (In ltrs)

Red Oxide Primer

Enamel Paint

Rubber Paint

5/Apr/06

6/Apr/06

7/Apr/06

Natural Red Oxide

500

In Kgs

a) Natural Red Oxide

2 Finished Goods

Stock Journal

1000

8.00

8000.00

Titanium-Di-Oxide

100

50

100

80.00

8000.00

China Clay

1000

10 500.00

5000.00

Talc

1000

Mineral Turpentine Oil

2000

2000

Synthetic Red Oxide

Synthetic Yellow Oxide

75

Titox

100

50

Rustle

50

Chlorinated Rubber "10"

50

100

100 100.00 10000.00

In Ltrs

50

371

17

6307.00

Chlorinated Rubber "20"

50

b) Enamel Paint

50

27

1350.00

Symbol 444

50

c) Rubber Paint

20

74

1480.00

Beta Blue

10

2500 ltrs

2000 ltrs

400 ltrs

Total

40137.00

Total

STATE BANK OF INDIA

Page: 1/1

Mylapor, Chennai - 600 004

Statement of Accounts for the Month of April, 2006

Name:
Vijay Enterprises
Address: 363 Eldams Road
Alwarpet, Chennai-18

A/c No.: 235238

Date

Particulars

Cheque No.

Withdrawls

Deposits

1-Apr-05

B/F ------->

4-Apr-05

To Ashok

582694

2000.00

23000.00

4-Apr-05

To Rajan

582695

2250.00

20750.00

8-Apr-05

Clearing

8-Apr-05

Chq. Return & Charges

10-Apr-05

Clearing

11-Apr-05

To MRK Traders

582696

2000.00

24400.00

12-Apr-05

To Southern (P) Ltd

582697

10000.00

14400.00

15-Apr-05

Clearing

17-Apr-05

SE/MEDE/WEST

582698

600.00

17370.00

17-Apr-05

BSNL Chennai Telephones

582699

570.00

16800.00

20-Apr-05

Clearing

1000.00

17800.00

25-Apr-05

Clearing

3060.00

20860.00

30-Apr-05

Clearing Charges

Totals --------------------->
Closing Balance ------------------->

25000.00

Balance

5660.00
82

5670.00

26410.00
20740.00

5660.00

3570.00

100.00

23190.00

25000.00

26400.00

17970.00

20760.00

43950.00
20760.00

Indian Bank

Page: 1/1

Alwarpet, Chennai - 600 018

Statement of Accounts for the Month of May, 2006

Name:
Ram Enterprises
Address: 363 Eldams Road
Alwarpet, Chennai-18

A/c No.: 235238

Date

Particulars

Cheque No.

Withdrawls

Deposits

Balance

1-May-05

B/F ------->

2-May-05

By Trf Interest

5-May-05

To Clg Thru Inwar

7-May-05

Osc. Clearing Charges

8-May-05

By Clg Clearing

9-May-05

Thomas (V.M) Co

487328

5000.00

55500.00

12-May-05 To Jeevarathnam

487329

3000.00

52500.00

15-May-05 By Clg Clearing

100000.00 100000.00
1000.00 101000.00
487326

75000.00

26000.00

500.00

25500.00

82

35000.00

36000.00

60500.00

88500.00

17-May-05 To Clg Thru Inwar

487330

25000.00

63500.00

17-May-05 To Clg Thru Inwar

487327

50000.00

13500.00

17-May-05 By Cash
18-May-05 To Clg Thru Inwar

20000.00
487331

2000.00

33500.00
31500.00

19-May-05 By Clg Clearing

20000.00

51500.00

20-May-05 By Clg Clearing

54

4000.00

55500.00

22-May-05 By Clg Thru Inwar

487332

50000.00

30-May-05 By Trf Interest

Totals --------------------->
Closing Balance ------------------->

5500.00
456.00

210500.00 216456.00
5956.00

5956.00

RAM ENTERPRISES
No.363, Eldams Road, Alwarpet, Chennai - 600 018
CASH BOOK
01-05-2008 TO 31-05-2008
DATE

PARTICULARS

1-May Opening Balance

BANK
Receipt
Payment

CASH
Receipt
Payment

100000.00

50000.00

2-May Suresh & Co Ch.No.487326

Bank Interest Received

75000.00
1000.00

Salary

6000.00

5-May Rent

4000.00

6-May Muthu & Sons Ch. No.487327

50000.00

Shiva & Co

30000.00

Audit Fee Ch. No.487328

5000.00

Venkatesh
7-May Venkatesh

100000.00
35000.00

Suresh & Co

50000.00

Proprietor C/A Ch.No.487329

3000.00

Bank Charges

500.00

10-May Electricity Charges

6000.00

Rajesh & Brothers

20000.00

Commission

4000.00

Discount

5000.00

12-May Ganesh

36000.00

Rajesh & Brothers Ch. No.487330

25000.00

Advertisements Ch.No.487331

2000.00

17-May Babu

20000.00

Cash

20000.00

Commission Received

20000.00

4000.00

18-May Murali & Sons Ch.No.487332

50000.00

Sundry Expenses

300.00

Petrol Charges

300.00

Fire Insurance Premium

500.00

Dividend Received

5000.00

21-May Loan to Mr. Vijay

25000.00

Mohan & Co

100000.00

Deva

50000.00

23-May Conveyance

500.00

29-May Telephone & Fax Ch.No.487333

30-May Murugan

2000.00
40000.00

Ganesh

50000.00

Salary Ch. No.487334

2000.00

By Balance C/d

46500.00
261000.00

56400.00

261000.00 289000.00 289000.00

Vijay Enterprises
No.101, TTK Road, Alwarpet, Chennai - 600 018
PURCHASE REGISTER
1-4-2008TO 30-04-2008

Date

Supplier Name

Inv. No.

Purchase

Input

Purchase

Local

Vat 4%

Interstate

CST 2%

Total

1-Apr

Raj & Co.

7856

2-Apr

Ram Enterprises

6356

6,000.00

240.00

6,240.00

3-Apr

M.R.K. Traders

2516

3,000.00

120.00

3,120.00

8-Apr Southern Pvt. Ltd.

10-Apr

Dinesh & Co.

16-Apr Ganesh Industries

20-Apr

M.R.K. Traders

25-Apr Southern Pvt. Ltd.

15,000.00

1201
1621

16,000.00
2,000.00

100.00

320.00

2516

Total

2,080.00
5,000.00

8,000.00

320.00 16,320.00

80.00

7358
3216

300.00 15,300.00

8,320.00
4,000.00

19,000.00

5,100.00

80.00

40,000.00

4,080.00
59,000.00

Credit Period
Raj & Co - 30 days Ram Enterprises - 45 days MRK Traders - 60 days
Southern - 90 days, Dinesh & Co - 45 days, Ganesh Indus- 30 days
SALES REGISTER
1.4.2008 TO 30-04-2008
Date
1-Apr

Customer Name
Vinoth Traders

Inv. No.
01001

VAT

Output Vat

CST

Sales

@ 4%

Sales

6,000.00

CST 2%

240.00

Total
6,240.00

2-Apr Mysteel Industries

01002

4,000.00

80.00

4,080.00

5-Apr Balaji Corporation

01003

3,500.00

70.00

3,570.00

8-Apr

Vinoth Traders

01004

10-Apr

Murugan & Sons

01005

15-Apr

Rajaram & Co

01006

2,000.00

80.00

2,080.00
3,000.00

4,000.00

60.00

160.00

3,060.00
4,160.00

18-Apr Mysteel Industries

01007

1,500.00

30.00

1,530.00

22-Apr Balaji Corporation

01008

5,000.00

100.00

5,100.00

27-Apr

Vimal Industries

01009

4,500.00

180.00

4,680.00

30-Apr

Rajaram & Co

01010

3,500.00

140.00

3,640.00

20,000.00

800.00

Total

17,000.00

Credit Period
Vinoth Traders - 30 days Mysteel Industries - 30 days Balaji Corpn - 45 days
Murugan&Sons - 60 days, Rajaram & Co - 90 days Vimal Industry - 45 days
Closing Stock Value Rs.31250/-

340.00

38,140.00