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practice - Computerized Accounting - TALLY

The document contains a series of accounting entries for various transactions including payments, receipts, sales, and purchases, detailing the accounts affected and the amounts involved. Each entry follows a standard format of debiting and crediting relevant accounts. The transactions include GST calculations and various payment methods such as bank transfers and cheques.

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adityajadhav82919
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8 views

practice - Computerized Accounting - TALLY

The document contains a series of accounting entries for various transactions including payments, receipts, sales, and purchases, detailing the accounts affected and the amounts involved. Each entry follows a standard format of debiting and crediting relevant accounts. The transactions include GST calculations and various payment methods such as bank transfers and cheques.

Uploaded by

adityajadhav82919
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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1.

Payment Voucher:
Question: Record the payment of ₹8,000 from SBI bank to XYZ Traders for the purchase of
goods on credit.

Answer:

● Dr. XYZ Traders ₹8,000


● Cr. SBI Bank ₹8,000

2. Receipt Voucher:
Question: Record the receipt of ₹12,000 via online transfer from ABC Pvt. Ltd. for outstanding
dues.

Answer:

● Dr. SBI Bank ₹12,000


● Cr. ABC Pvt. Ltd. ₹12,000

3. Sales Voucher:
Question: Record the sale of goods worth ₹15,000 to MNO Ltd., including 18% GST.

Answer:

● Dr. MNO Ltd. ₹17,700


● Cr. Sales 18% Account ₹15,000
● Cr. CGST 9% ₹1,350
● Cr. SGST 9% ₹1,350

4. Purchase Voucher:
Question: Record the purchase of raw materials worth ₹25,000 plus 18% GST from Satvik Ltd.

Answer:

● Dr. Purchase 18 % Account ₹25,000


● Dr. CGST 9% ₹2,250
● Dr. SGST 9% ₹2,250
● Cr. Satvik Ltd. ₹29,500

5. Contra Voucher:
Question: Record the transfer of ₹10,000 from cash to the sbi bank account.

Answer:

● Dr. SBI Bank ₹10,000


● Cr. Cash ₹10,000

6. Sales Voucher (GST):


Question: Record a sale of ₹30,000 worth of taxable goods with 18% GST to PQR Ltd..

Answer:

● Dr. PQR Ltd. ₹35,400


● Cr. Sales 18% Account ₹30,000
● Cr. CGST ₹2,700
● Cr. SGST ₹2,700

7. Purchase Voucher (GST):


Question: Record the purchase of ₹18,000 worth of goods from DEF Ltd., including 18% GST.

Answer:

● Dr. Purchase Account ₹18,000


● Dr. CGST ₹1,620
● Dr. SGST ₹1,620
● Cr. DEF Ltd. ₹21,240
8. GST Purchase Entry:
Question: Purchase of ₹50,000 worth of machinery with GST 18 % from Ved Pvt. Ltd.

Answer:

● Dr. Machinery ₹50,000


● Dr. CGST 9% ₹4,500
● Dr. SGST 9% ₹4,500
● Cr. Ved Pvt. Ltd. ₹59,000

9. GST Sales Entry:


Question: Sale of ₹40,000 worth of goods with GST 18% to Swastik Enterprises.

Answer:

● Dr. Swastik Enterprises ₹47,200


● Cr. Sales 18% Account ₹40,000
● Cr. CGST ₹3,600
● Cr.SGST ₹3,600

10. Fixed Asset Purchase:


Question: Purchase of machinery worth ₹2,00,000 including GST of ₹36,000 from Samarth
Ltd.

Answer:

● Dr. Machinery ₹2,00,000


● Dr. CGST ₹18,000
● Dr. SGST ₹18,000
● Cr. Samarth Ltd. ₹2,36,000

11. Cheque Receipt:


Question: Receipt of ₹15,000 from a Swastik Enterprises via cheque.

Answer:

● Dr. SBI Bank ₹15,000


● Cr. Swastik Enterprises ₹15,000

12. Cheque Payment:


Question: Payment of ₹8,000 to a Ved Pvt. Ltd via cheque.

Answer:

● Dr. Ved Pvt. Ltd ₹8,000


● Cr. SBI Bank ₹8,000

13. Bank Charges Entry:


Question: ₹500 bank charges debited by the SBI bank.

Answer:

● Dr. Bank Charges ₹500


● Cr. SBI Bank ₹500

14. Salary Entry:


Question: Record the payment of ₹30,000 salary to an employee.

Answer:

● Dr. Salary Expense ₹30,000


● Cr. Bank ₹30,000

15. Wages Payment:


Question: Record the payment of ₹15,000 towards wages.

Answer:

● Dr. Wages Expense ₹15,000


● Cr. Bank ₹15,000

16. Interest Received:


Question: Record the receipt of ₹3,000 as interest income from an investment.

Answer:

● Dr. Bank ₹3,000


● Cr. Interest Income ₹3,000

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