Tally Practical (Contra, Payment, Receipt, Journal)
Contra (F4):
1. Cash Deposit into SBI bank Rs. 15,000 (Cr (or) To: Cash, Dr (or) By: SBI)
2. Cash Withdraw from SBI bank Rs. 25,000 (Cr (or) To: SBI, Dr (or) By: Cash)
3. Fund Transfer from SBI to CUB Rs.2000 (Cr (or) To: SBI, Dr (or) By: CUB)
4. Jahab Deposit into SBI bank Rs. 55,000 by cash
5. Jasmine withdraw From SBI bank Rs. 5,000 by cash
6. Fund Transfer from CUB (Jahab) to SBI (Jasmine) Account Rs.2000
7. Opened a SBI Bank Account with Rs.100000
Payment (F5):
1. Paid for Room Rent Rs. 9000 by cash/cheque (Dr (or) By: Room Rent, Cr (Or) To: cash)
2. Paid for Stationary of Rs. 1500 by cash/cheque
3. Paid for Travelling Expenses Rs. 2000 by cash/cheque
4. Paid to "Jahab A/c" of Rs. 12000 by cash/cheque
5. Paid To "Jasmine A/c (Sundry Creditors)" of Rs. 7500 and Cash Discount Rs. 250
6. Paid to "Jahab Agency" of Rs. 25000 by SBI Bank
7. Paid to Tea Expenses Rs.50
8. Paid to Local Conveyance Rs.250
9. Paid to Printing & Stationery Rs.450
10. Paid to Telephone charges Rs.800
11. Paid salary 10000 and office Rent 5000 by cash (Dr (or) By: Salary, Office Rent Cr (Or) To: cash)
12. Paid for building (Fixed Asset) Rs.10000
13. Paid for Machines (Fixed Asset) by cheque Rs.50000
14. Paid for Wages Rs.1000
15. Paid for carriage Inwards Rs.500
16 Paid to petty cash (Cash in hand) Rs.5000
17. Paid for Postage & stamps Rs.500
18. Paid by Petty cash for postage & Stamps Rs.1200
19. Cash Withdraw from capital account Rs.500 for Personal use (Dr: Drawing, Cr: cash)
Receipt (F6)
1. Received for Room Rent Rs. 9000. (Cr (or) To: Room Rent, Dr (Or) By: cash)
2. Received for Salary of Rs. 1500
3. Received for Travelling Expenses Rs. 2000
4. Received to "Krishna Mohan A/c" of Rs. 12000
5. Received To "Mehatha G/s" of Rs. 7500 by Cash
6. Received to "Siva Mohan Agency" of Rs. 25000 by cash
7. Rs.500 Interest Received from SBI Bank (Cr (or) To: InsReceived, Dr (Or) By: cash)
8. Sold 10 Pcs of Pen drive @ 500/- to Jahab on cash Rs. 5000 (Cr: Sales Dr: Cash)
9. Commenced (started or capital or investment) business with cash Rs.10, 000.
10.Received Capital by cash from Jahab Rs.30000
Journal (F7)
1. Depreciation charge on Furniture Rs.5000 by cash (By: Depreciation, To: Furniture)
2. Depreciation charge on Machinery Rs.20000 by cash (By: Depreciation, To: Machinery)
3. Depreciation charge on Furniture & Machinery Rs. 5000 and Rs.20000 respectively
(By: Depreciation, To: Machinery, To: Furniture)
4. Jahab is an employee of ISS, his monthly salary is Rs.30000/-, he took some salary advance from company of
Rs.10000/- on 08/03/2022. Here will see how to adjust salary advance against his Mar-2022 Salary.
Note: i) Jahab salary A/c- Direct Expenses (Salary Group)
ii) Salary Payable A/c – Current Liabilities
iii) Salary Advance to Jahab – Current Assets
iv) CUB – Bank Accounts
Step1: Make Payment (F5)
By: Salary Advance to Jahab 10000 (Dr)
To: CUB Bank (Cr)
Step2: Make Journal (F7)
By: Jahab Salary A/c 30000 (Dr)
To: Salary Advance to Jahab 10000 (Cr)
To: Salary Payable 20000 (Cr)
No comments:
Post a Comment