Prepare a Trial Balance of Mr .Saranya pvt ltd April 01-04- 2021 to 31-03-22.

Particular Amount Particular Amount

Purchase 100000 Capital 300000

Furniture 30000 Investment 10000

Cash 70000 Bank 200000

Debtors 4000 Sales Return 10000

Carriage inward 9000 wages 50000

Audit fee 1000 Insurance 8000

Drawing 3000 Stock 2000

Bank o/d 31000 Creditor 50000

Provision 22000 Bills payable 10000

Sales 115000 Interest received 6000

Secured loan 15000 Return outward 50000

Commission Received 5000 Machinery 107000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchased goods from Kaviya enterprises, Tamilnadu with Supplier Invoice 158

• Scientific Calculator 150 nos Rs. 750 (GST Rate 12% HSN Code 84703000)

• CPU 80 nos Rs. 7000 (GST Rate 18% HSN Code 84714110)

• Mouse 50 nos Rs. 500 (GST Rate 18% HSN Code 84716060)

• Printer 60 nos Rs. 6000 (GST Rate 18% HSN Code 847220)
Apr 05 Purchase goods from Nathiya& co, Gujarat with Supplier Invoice 256

• Hard disk 90 nos Rs. 3000 (GST Rate 18% HSN Code 84717020)

• Keyboard 160 nos Rs. 3000 (GST Rate 18% ,HSN Code 8471)
 • LENOVO Laptop 90 nos Rs. 48000 (GST Rate 18% ,HSN Code 8471)

• Scanner 180 nos Rs. 55000 (GST Rate 18% ,HSN Code 84716050)
Apr 15 Issued debit note against to Kaviya enterprises, Tamilnadu with Supplier Invoice
158.

• Scientific Calculator 50 nos Rs. 750

• CPU 20 nos Rs. 7000

• Mouse 10 nos Rs. 500

Apr 20 Goods sold on Monisha Computer ltd, Tamilnadu with customer Invoice 194.

• Scientific Calculator 100 nos Rs. 950

• CPU 50 nos Rs. 15000

• Hard disk 50 nos Rs. 10000

• Keyboard 100 nos Rs. 5000

Apr 28 Goods sold on Nithya ltd, Bangalore with customer Invoice 365

• Mouse 30 nos Rs. 800

• Printer 30 nos Rs. 12000

• LENOVO Laptop 30 nos Rs. 55000

• Scanner 100 nos Rs. 75000

May 05 Goods return sold on Nithya ltd, Bangalore with customer Invoice 365

• Mouse 10 nos Rs. 800

• Printer 10 nos Rs. 12000

• Scanner 20 nos Rs. 75000

View Answer

Excise Sum : 2
Prepare a Trial Balance of MR. Vishnu 01-04- 2021 to 31-03-22.
 Particular Amount Particular Amount

Cash 100000 Building 30000

Sales 150000 Bad debit 20000

Creditors 170000 Interest Received 10000

O/s Salary 500 Bills Receivable 25000

Carriage in 10000 Carriage out 5500

Bills payable 60000 Discount Received 6000

Bank 50000 Salary 15000

Loan 17000 Wages 5000

Commission 2500 Diviend 500

Furniture 251000 Capital 100000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchasing the following goods from MR. Mani enterprise, Tamilnadu with
supplier invoice no 135

• Laptop 80nos Rs 35000 (GST Rate 18%, HSN Code 8471)

• Vivo v20 100nos Rs 25000 (GST Rate 18%, HSN Code 85171290)

• Earphones 15nos Rs 650 (GST Rate 12%, HSN Code 85176290)

• Wireless headphone 25nos Rs 4000 (GST Rate 5%, HSN Code 15099010)
Apr 04 Purchasing the following goods from Electronics shop, Bihar with supplier invoice
no 512

• Bluetooth 60nos Rs 3500 (GST Rate 5%, HSN Code 15099010)

• Wireless charger 10nos Rs 2500 (GST Rate 5%, HSN Code 85044090)

• Air pod 20nos Rs 1200 (GST Rate 18%, HSN Code 85183000)
Apr 10 We return to MR. Mani enterprise, Tamilnadu with supplier invoice no 135
 • Laptop 20nos Rs 35000

• Vivo v20 25nos Rs 25000

• Earphones 5nos Rs 650

Apr 16 Sold the following goods To Tech Company, Tamilnadu with customer invoice
451

• Laptop 50nos Rs 40000

• Vivo v20 60nos Rs 28000

• Earphones 10nos 500

May 01 Sold the following goods to Mini Company, Assam with customer invoice 251

• Wireless charger 10nos Rs 2800

• Bluetooth 40nos Rs 3800

• Air pod 20nos Rs 1500

• Wireless headphone 20 Rs 5000

May 12 Sold goods return from Mini Company, Assam with customer invoice 251

• Wireless charger 5nos Rs 2800

• Bluetooth 10nos Rs 3800

• Wireless headphone 5 Rs 5000

View Answer

Excise Sum : 3
Prepare a Goods Tax of Mr .Gogul Pvt ltd April 01-04- 2021 to 31-03-22.

Particular Amount Particular Amount

Capital 33100 Machinery 5000

Discount received 2800 Furniture 2500

O/s salary 3200 Land & building 10000

 cash 19290 Bills receivable 5020

stock 2500 Bill payable 2580

bank 20000 Investment 1550

General reserve 11180 Bank loan 10000

Sundry Creditors 15000 Sundry Debtors 12000

TRANSACTION DURING THE PERIOD:

Apr 01Purchased goods from Ms. Meena Enterprises, Tamil Nadu with supplies invoice
123

• Preethi Mixer 120 nos @ Rs 2500 [GST Rate 18% HSN code 94010]

• Refrigerator 100 nos @ Rs 18000 [GST Rate 18% HSN code 74112900]

• Washing Machine 50nos @ Rs 15000 [GST Rate 18% HSN code 84501100]

• Television 30 nos @ Rs 7500 [GST Rate 18% HSN code 852872]

Apr 10 Purchased goods from Ms.Subiksha & Co Gujarat with supplier invoice 345

• Grinder 100nos @ Rs 8000[GST 12% HSN code 15029090]

• Microwave 50nos @ Rs.7000[GST 18% HSN code 85165000]

• AC 100nos @ Rs 20000[GST rate 28% HSN Code 84221100]

• Dry Vacuum Cleaner 150nos @ 18000[GST rate 18% HSN code 850819]
Apr 15 Goods sold Inba Home Appliances Ltd Karnataka with customer invoice 243

• Preethi mixer 50nos @ Rs 5000

• Refrigerator 20nos @ Rs 20000

• Washing machine 25nos @ Rs 18000

Apr 25 Goods sold on Mr.Mohan ltd tamil nadu with customer invoice 235

• Grinder 30nos @ Rs.10000

 • Ac 50nos RS 25000

• Microwave 20nos @ Rs10000

Apr 28 Goods sold on Ms.Kanchana Ltd Punjab with customer invoice 145

• Television 15nos Rs.9000

• Dry Vacuum Cleaner100nos @ Rs.@20000

View Answer

Excise Sum : 4
Prepare a trail balance and goods tax on Mr .AVM Pvt Ltd April 01-04- 2021 to 31-03-
22

Particular Amount Particular Amount

Purchase 12000 Capital 20000

Debtors 8000 Bad debit Recovered 500

Return in wards 500 Creditors 7000

Bank deposit 3000 Return outward 300

Rent 400 Bank o/d 900

Salaries 700 Sales 15000

Travelling 500 Bills payable 300

Cash 3000 Stock 13000

Discount allowed 400 Drawings 2500

TRANSACTION DURING THE PERIOD:

Apr 05 Purchased goods from Hema Enterprises, Tamil Nadu with supplies invoice 124

• Rin Soap 5000nos @ Rs 19 [GST Rate 12% HSN code 32269099]

 • Vim Soap 3000nos @ Rs10 [GST rate 18% HSN code 340111]

• Surf Excel 1500nos @ Rs.30 [GST rate HSN code 340119]

• Tide Soap 2000nos@ Rs.10 [GST rate 18% HSN code 34011942]
Apr 07 Purchased goods from Ms. Uma & Co Goa with supplier invoice 675

• Hamam soap 100nos@ Rs.30[GST 18% and HSN code 5402]

• Dettol soap 500nos @ Rs.20[GST 18% and HSN code 34011990]

• Life boy soap 150nos @ Rs.25 [GST 18% and HSN code 34011110]

• Lux soap 250nos@ Rs.30[GST 18% and HSN code 3403]

Apr 14 Goods sold on Mr.Sabari Ltd Tamil Nadu with customer invoice. 789

• Tide soap 500nos@ Rs 20

• Rin soap 100nos @ Rs 23

• Vim soap1500nos @ Rs23

Apr 22 Goods sold Devi Pvt Ltd Gujarat with customer invoice 098.

• Human soap 50nos @ Rs34

• Dettol soap 200nos@ Rs26

• Life boy soap 100nos@ Rs30

Apr 30 Sales goods on Vishnu Pvt Ltd Punjab with customer invoice 567

• Lux soap 100nos@ Rs40

• Surf excel 1000nos @ Rs35

• Opening balance 32000

View Answer

Excise Sum : 5
Prepare a trail balance and goods tax on Mr .Vinoth Pvt Ltd April 01-04- 2021 to 31-03-
22
 Particular Amount Particular Amount

Capital 500000 Royalty payable 50000

Cash 200000 ICICI Bank 200000

Bank o/d 50000 Bills payable 20000

Furniture 100000 Land & Buildings 100000

Stock 70000 Salary 30000

Bank loan 80000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchased goods from Oviya Enterprises, Tamil Nadu with supplier invoice
198.

• Oppo 190nos Rs.1000 [GST rate 12% HSN code:85171290]

• Tv 150nos Rs.2000 [GST rate 12% HSN code:852530]

• Notebook 100nos Rs.3000 [GST rate 12% HSN code:482090]

• Grinder 50nos Rs.800 [GST rate 18% HSN code:84614022]

Apr 02 Purchased goods from Akilan & Co Bangalore with supplier invoice 199.

• Jewellery 160nos Rs.3000[GST rate 3% HSN code:71131930]

• Table 60nos Rs.10000 [GST rate 12% HSN code:44219060]

• Fan 150nos Rs.6000[GST rate 12% HSN code:841459]

• Solar light 80nos Rs.8000 [GST rate 5% HSN code:170113]

Apr 08 Goods sold on Banu Computer Ltd, Tamil Nadu with customer invoice 871.

• Oppo 150nos Rs.3000

• Tv 120nos Rs.4000

• Jewellery 140nos Rs.6000

 • Table 40nos Rs.15000
Apr 11 Goods on Bavi & Co, Gujarat with customer invoice 987

• Notebook 80nos Rs.9000

• Grinder 20nos Rs.1500

• Fan 100nos Rs.10000

• Solar light 50nos Rs.10000

View Answer

Excise Sum : 6
Prepare a trail balance and goods tax on M/S Arasu Pvt Ltd April 01-04- 2021 to 31-03-
22

Particular Amount Particular Amount

Cash 500000 Capital 1000000

SBI Bank 300000 Machinery 175000

Building 150000 Unpaid expenses 50000

Import duty 25000 Bank loan 100000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchased goods from Ms. Sanjana Ltd Tamilnadu with supplier invoice 143

• Bike 3 nos Rs.85000 [Gst rate 12% Hsn code 87120010]

• Car 2nos Rs.250000 [Gst rate 12% Hsn code 8703]

• Scooter 3 nos Rs.75000 [ Gst rate 5% Hsn code 40114020]

• Cycle 4 nos Rs.25000 [Gst rate 12% Hsn code 8712]

Apr 06 Purchased goods from Ms. Valar &co Manipur with supplier invoice 152
 • Fridge 5 nos Rs.20000 [Gst rate 18% Hsn code 841810]

• Washing machine 2 nos Rs.50000 [Gst rate 18% 845011]

• Fan 5 nos Rs.5000 [Gst rate 12% Hsn code 841459]

• Tv 2 nos Rs.18000 [Gst rate 12 % Hsn rate 852530]

May 01 Goods sold on Ms. Kani & co Tamilnadu with customer invoice 273

• Bike 2 nos Rs.95000

• Car 1 nos Rs.350000

• Scooter 2 nos Rs.85000

• Cycle 3 nos Rs.35000

May14 Goods sold on Ms. Dharshini Ltd Punjab with customer invoice 158

• Fridge 4 nos Rs.25000

• washing machine 1 nos Rs.55000

• Fan 4 nos Rs.6000

• Tv 2nos Rs.20000
View Answer

Excise Sum : 7
Prepare a trail balance and goods tax on Mr. Santhosh Pvt Ltd April 01-04- 2021 to 31-
03-22

Particular Amount Particular Amount

Capital 400000 Bills payable 50000

Bills receivable 50000 Cash 200000

salary 10000 Furniture 50000

Buildings 50000 Good will 100000

Fixed deposit 50000 Free hold property 50000

Unpaid expenses 100000 provision 100000

 Advance commission received 50000 Bank o/d 100000

Raw materials 100000 Plant 140000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchased goods from Mr. Kavi ,Tamil Nadu with supplier invoice 159.

• Smsung 160nos Rs.900[GST rate 18% HSN code :84716060]

• Apple 100nos Rs.6000 [GST rate 5% HSN code:080240]

• Mouse 80nos Rs.700[GST rate 18% HSN code:84716060]

• Keyboard 60nos Rs.7000[GST rate 18% HSN code:920190]

Apr 05 Purchased goods from Mr. Navi & Co, Bangalore with supplier invoice 287.

• Iron box 100nos Rs.3000 [GST rate 12% HSN code:731010]

• Heater 150nos Rs.1000 [GST rate 18% HSN code: 732290]

• Calculator 100nos Rs.6000 [GST rate 18% HSN code: 84703000]

• Lux 50nos Rs.10000 [GST rate 18% HSN code:34011190]

Apr 16 Purchased goods from Mr. Rasi & Co,Tamil Nadu with supplier invoice 290

• Cinthal 70nos Rs.1000 [GST rate 18%HSN code :33073090]

• Candrika 60nos Rs.500 [GST rate 18% HSN code: 34011190]

• Candrika 125gm 60nos Rs.600 [GST rate 18% HSN code: 3401]

• Dove 40nos Rs.800 [GST rate 18% HSN code: 3401]

Apr 16 Apr 22 Goods sold on Mr. Musina ltdTamil Nadu with customer invoice 195

• Smsung 100nos Rs.1200

• Apple 60nos Rs.7000

• Iron box 80nos Rs.4000

• Heater 100nos Rs.1500

May 01 Goods sold on Mr.Nila ltd, New Delhi with customer invoice 348

• Cinthol 40nos Rs.2000

• Candrika 125gm 30nos Rs.800

• Calculator 90nos Rs.6500

• Lux 40nos Rs.11000

May 08 Goods sold on Mr. Muthu & Co,Tamil Nadu with customer invoice 389

• Mouse 70nos Rs.800

• Keyboard 50nos Rs.8000

• Candrika 50nos Rs.600

• Dove 30nos Rs.900

View Answer

Excise Sum : 8
Prepare a trail balance and goods tax on Mr. Karthi Pvt ltd April 01-04- 2021 to 31-03-
22

Particular Amount Particular Amount

Land 150000 Capital 100000

Cash 20000 Bills Payable 30000

Carriage Inward 10000 Creditors 50000

Bad Debit 5000 Loan 75000

Audit fee 13000 Sales 45000

Sales Return 20000 Bank O/D 8000

Carriage Outward 20000 Provision 30000

Debtors 35000 Rent 30000

Salaries 35000
TRANSACTION DURING THE PERIOD:

Apr 01 Purchased Goods from M/s. Krishna Enterprises , Tamil Nadu with supplier
invoice 956

• TV 200 nos Rs.7000[GST rate:12 % HSN code:85650028]

• Air Cooler 150 nos Rs.10000[GST rate:18% HSN code:9354]

• Washing Machine 200 nosRs.12000 [GST rate:12% HSN code:4539]

• Camera 200 nos Rs.2500[GST rate:5% HSN code:96854031]

Apr 02 Purchased Goods from M/s.Kathiravan Automobiles, Gujarat with supplier
invoice 203

• Iron front wheel 100 nos Rs.700 [GST rate:5% HSN code:2386]

• Car ball Joint 250 nos Rs.500[GST rate:5% HSN code:93582354]

• Hose pipe set 200 nos Rs.200[GST rate:5% HSN code:3805]

Apr 03 Purchased Goods from M/s. Raghav Traders, Tamil Nadu with supplier invoice
385

• Calculator 800 nosRs.2000[GST rate:12% HSN code:85120097]

• Table 500 nosRs.2500[GST rate:5% HSN code:8536]

• Notebook 600 nos Rs.500 [GST rate:5% HSN code:3894]

Apr 04 Goods Sold to M/s. Ramani Groups, Tamil Nadu with customer invoice 150

• TV 150 nos Rs.8000

• Washing machine 150 nos Rs.15000

• Camera 100 nosRs.3000

Apr 05 Goods Sold to M/s. Kundhavai Pvt ltd, Karnataka with customer invoice 985

• Air cooler 100 nos Rs.12000

• Calculator 500 nos Rs.2500

• Table 200 nosRs.3000