ONE Wx isainn ye 2021 May, 1, Cash Balance Rs.43000, Bank Balance Rs.8000 3. Received from Pritesh Cash Rs.4750 & a bearer o 8. Cash Sales Rs.5645 & Allowed discount Rs.5S 10. Cheque received on 3 May 2021 deposited into bar 18, Purchase goods from Ritesh Rs.8000 at 8% TD & immediately. 20. Bank paid insurance premium under our standing i 24. Hitesh directly deposited into our bank Rs.19500 25. Paid salary by cheque Rs.8700 30. Withdraw Rs.2000 for office use & Rs.3000 for personal use. Enter the following transactions in an analytical petty cash book under imprest system for the month of February 2022. (8) 2022 Feb. 1, Received cheque from Head Cashier Rs.3700 4. Paid Taxi Fare to Manger Rs.268 10. Purchased Pencils for Rs.45, Inkpot Rs.40 & Papers Rs.60 13. Paid subscription for newspaper Rs.202 19. Paid to Mr-Kishan in settlement of his account Rs.350 24, Paid electricity bill Rs.650 26. Paid for carriage Rs.205 27. Purchase a wooden shelf for Rs.375, OR ‘There was an error in the Trial Balance of Mr. Yashwant on 31st March 2019, and the difference in Books was carried to a suspense Account on going through the Books you found that. Cash received from Sunita Rs.8000 Posted to her account as Rs.6000 Credit purchases from Nita Rs.7000 were recorded in sales Book. However, Nita's Account was correctly credited. Return Inwards Books overcast by rs.1000 Total of sales book Rs.10000 was not posted to sales account. leec > a Pe A ccoimcy rageg,. f gentry System and disclosed (1 Q. 5) Mr. Anand keeps his pent ee (8) following information 0) | Particulars Debtors ; | Investments Plant & Machinery 10000 i Creditors 30000 ' Stock 32000 | Cash at Bank 16000 : [ Bills Payable 5000 e Additional Information : 1) Mr. Anand withdraw cash Rs.18000 for his personal use. 2) He sold his Private asset for Rs.40000 & brought the Proceeds into his business, 3) He also took goods worth Rs,12000 for Private use. 4) Plant & Machinery depreciated by 10% p.a. 5) Provide R.D.D, 5% p.a. on debtors. OR Q. 5) From the following particulars Prepare a ‘Bank Reconciliation statement for the year ending on 31st March 2022, ) Bank Balance as per Cash Book Rs.9600. ii) Cheque issued but not Presented for Payment of Rs.5000. iii) Bank paid Insurance Premium on our behalf directly Rs. 3500, not recorded in the Cash Book. a Cheque of Rs.2800 deposited into the ban but not credited by Bank till date, iv)given below : ‘Trial Balance as on 31st March 2022 ‘The Trial Balance of M/s. Runal Traders as on 4) Provide 5' Furniture @5% p.a Prepare Trading & Profit or | March 2022 & Balance sheet Debit Balance _| AmtRs. Credit Balance _ Opening Stock 22000 | Capital Drawings 1500 | Sales Land & Building 40000 | Purchase Return Plant & Machinery 12000 | Sundry Creditors Cash at Bank 1100 Purchases 95000 Sales Returns 3000 Carriage Inward 700 Wages 12000 Sundry Debtors 35200 Salaries 5000 Postage & Telegram 400 Rent & Insurance 800 Bad debts 500 Discount 200 | Furniture 10000 Commission 1000 Printing & Stationery 2600 | Cash in Hand 9000 ie Total (eit | Adjustments :- 1) _ Closing Stock was valued at Rs.30000. 2) Outstanding Expenses - Wges 1200, Rent 1400 3) _ Provide depreciation on plant & machinery @10% & on R,D.D. on sundry debtors. Loss Account for the year ended 31st as on that date. sor