MANUFACTURING

Question-1

Company Decided to Maintain Two Godown: 1. Rajarhat, 2. Phool Bagan

1. Started Business with Cash of Rs. 80,00,000

2. Purchase goods from “Rajat Grooming Stores” on Credit with (Alter native unit Ltr in Ml) and Store all
Item in Rajarhat Godown
1) 2000 Ltr Fragrance Oils of Rs. 8000
2) 500 Ltr Ethanol Alcohol of Rs. 3500
3) 600 Ltr Water of Rs. 150
4) 5000 Pcs Glass Bottle of Rs. 350
5) 5000 Pcs Bottle Cap of Rs 100
3. Purchase Goods from “Indian Cosmetics Beauty” on credit (Alter native Unit Ltr in ML and
Kg in Grm) and Store all Item in Phool Bagan Godown
1) 1000 Ltr Water of Rs. 100
2) 500 Kg Emulsifying Wax of Rs. 8,000
3) 500 Kg Stearic Acid of Rs. 8,000
4) 300 Kg Glycerin of Rs. 15,000
5) 300 Ltr Coconut Oil of Rs. 4000
6) 2000 Ltr Fragrance Oils of Rs. 12,000
1 Pcs Manufacturing Bills Of Material
Beardo Whisky Smoke Perfume Quantity Ponds Body Lotion Quantity
Fragrance Oil 005 Ml Water 080 Ml
Ethanol Alcohol 020 Ml Emulsifying Wax 005 Grm
Water 075 Ml Stearic Acid 003 Grm
Glass Bottle 1 Pcs Glycerin 002 Grm
Bottle Cap 1 Pcs Fragrance Oil 005 Ml
× × Coconut Oil 005 Ml
Additional Cost
Wages 6% Wages 3%
Electricity Charges 3% Electricity Charges 2%
Cleaning Charges 5000 Carriage Charges 1%
Packing Charges 150 Per Packing Charges 100 Per

4. Produce 1500 Pcs Beardo Whisky Smoke Perfume and Store at Rajarhat Godown
5. Produce 300 Pcs Ponds Body Lotion and Store at Phool Bagan Godown
6. Sold Goods to Sanjay Spa and Paid 40% Cash
I. 210 Pcs Ponds Body Lotion 20% Profit Margin
II. 850 Pcs Beardo Whisky Smoke Perfume 30% profit margin
7. Sold Goods to Nikita on Credit
I. 250 Pcs Beardo Whisky Smoke Perfume 30% profit margin
II. 50 Pcs Ponds Body Lotion 25% Profit Margin
8. Produce Ponds Body Lotion 100 Pcs at Rajarhat Godown
9. Produce 3000 Pcs Beardo Whisky Smoke Perfume Phool Bagan Godown
10. Sold Goods to Verma Stores and Paid by Cash
I. 600 Pcs Beardo Whisky Smoke Perfume 35% profit margin
II. 100 Pcs Ponds Body Lotion 25% Profit Margin
11. Received Full Amount from Sanjay Spa

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 12. Sold Goods to Raghav Sharama on 30% Credit
1) 600 Pcs Beardo Whisky Smoke Perfume 35% profit margin
13. Received Full Amount from Nikita
14. Received Full Amount from Raghav Sharma

MANUFACTURING
Question-2

Create Two Godown: 1. Behala, 2. Howrah

1. Started Business with Cash of Rs. 1,00,00,00,000

2. Open a Bank A/c in State Bank of India of Rs. 20,00,000 by Cash.
3. Purchase Goods From “Sanjay Motors” and Paid 50% cash and Store at Behala Godown
1) 1500 Pcs Engine Block Rs. 50,000
2) 1500 Pcs Cylinder Head of Rs. 25,000
3) 6000 Pcs Pistons of Rs. 20,000
4) 6000 Pcs Connecting Rods of Rs.9,000
5) 1500 Pcs Crankshaft of Rs. 10,000
6) 24000 Pcs Valves of Rs. 8,000
7) 24000 Pcs Valve Springs of Rs. 10,000
8) 1500 Pcs Timing Chain of Rs. 15,000
9) 1500 Pcs Water Pump of Rs. 30,000
10) 1500 Pcs Oil Pump of Rs. 25,000
11) 1500 Pcs Starter Motor of Rs. 30,000
12) 1500 Pcs Frame of Rs.1,00,000
13) 1500 Pcs Swingarm of Rs. 35,000
14) 3000 Pcs Wheels of Rs. 8,000
15) 3000 Pcs Tires of Rs.8,000
16) 1500 Pcs Rear Shock of Rs. 35,000
17) 3000 Pcs Brakes (Front & Back) of Rs. 28,000
18) 3000 Pcs Brake Rotors of Rs.40,000
19) 1500 Pcs Steering Stem of Rs.32,000
20) 1500 Pcs Handle Bar of Rs. 45,000
21) 1500 Pcs Controls of Rs. 92,000
22) 1500 Pcs Tank of Rs. 4,000
23) 1500 Pcs Seats of Rs. 5,000
24) 1500 Pcs Wiring Harness of Rs. 15,000
25) 1500 Pcs Battery of Rs. 22,000
26) 1500 Pcs Engine Control Unit of Rs. 35,000
27) 1500 Pcs Exhaust System of Rs. 18,000
28) 1500 Pcs Airbox of Rs.3,500
29) 6000 Pcs Fuel Injectors of Rs. 1,500
30) 1500 Pcs Radiator of Rs. 4,800
31) 3000 Pcs Cooling Fans of Rs. 2500
4. Produce 300 Pcs Kawasaki Ninja ZX10R and Store at Howrah Godown.
5. Sold Goods to “Mukesh Motors” on 60% Credit
1) 130 Pcs Kawasaki Ninja ZX10R of 40% Profit

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 6. Produce 800 Pcs Kawasaki Ninja ZX10R and Store at Howrah Godown
7. Paid Full Amount to “Sanjay Motors” By Cash.
8. Sold Goods to “Bajaj Motors” by cash
1) 500 Pcs Kawasaki Ninja ZX10R of earlier rate
9. Sold Goods to “Kajal Motors” on Credit
1) 200 Pcs Kawasaki Ninja ZX10R of 35% Profit
10. Produce 400 Pcs Kawasaki Ninja ZX10R and Store at Howrah Godown
11. Sold Goods to “Mukesh Motors” on From State Bank of India
1) 300 Pcs Kawasaki Ninja ZX10R of 30% Profit
12. Receive full amount from “Kajal Motors”

Bills Of Material
1 Pcs Kawasaki Ninja ZX10R Bills of Material

Item Name Quantity Item Name Quantity

Engine Block 1 Pcs Brakes (Front & Back) 2 Pcs
Cylinder Head 1 Pcs Brake Rotors 2 Pcs
Pistons 4 Pcs Steering Stem 1 Pcs
Connecting Rods 4 Pcs Handle Bar 1 Pcs
Crankshaft 1 Pcs Controls 1 Pcs
Valves 16 Pcs Tank 1 Pcs
Valve Springs 16 Pcs Seats 1 Pcs
Timing Chain 1 Pcs Wiring Harness 1 Pcs
Water Pump 1 Pcs Battery 1 Pcs
Oil Pump 1 Pcs Engine Control Unit 1 Pcs
Starter Motor 1 Pcs Exhaust System 1 Pcs
Frame 1 Pcs Airbox 1 Pcs
Swingarm 1 Pcs Fuel Injectors 4 Pcs
Wheels 2 Pcs Radiator 1 Pcs
Tires 2 Pcs Cooling Fans 2 Pcs
Rear Shock 1 Pcs
Additional Cost
Wages 10% Carriage Charges 3%
Tiffin Charges 2% Assembling Charges 5%

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 Order process
Question-1

Create Two Godown 1. Phool Bagan 2. Kakurgachi

1. Started business with cash of Rs. 70,00,000

2. Open a Bank Account in HDFC Bank of Rs. 15,00,000
3. Purchase Order from “Dipak Computers Pvt. Ltd” of Ord no. 6521 and Store in Phool Bagan
I. 1000 Pcs Intel I9 Processer of Rs. 50,000
II. 200 Pcs Nvidia RTX 3060 Graphics Card of Rs. 35,000
III. 500 Pcs Ant Esports Mid Tower Cabinet of Rs. 8,000
4. Received All Order From “Dipak Computers Pvt. Ltd” of Ord No. 6521
5. Sales Order to “Narayan Electronics” of Ord no 8989
I. 100 Pcs Intel I9 Processer of Rs. 65,000
II. 200 Pcs Ant Esports Mid Tower Cabinet of Rs. 10,000
6. Send Order to “Narayan Electronics” of Chal No. 8989
I. 100 Pcs Intel I9 Processer
II. 190 pcs Ant Esports Mid Tower Cabinet
7. Purchase Order from “Dipak Computers Pvt. Ltd” of ord no. 1249 and Store in Kakurgachi
I. 2000 Pcs Cosmic Byte Mechanical Keyboard of Rs. 8,500
II. 500 Pcs LG Curved OLED Monitor of Rs. 1,50,000
III. 300 Pcs Sony Play Station 5 of Rs. 70,000
8. Received Order from “Dipak Computers Pvt. Ltd” of ord no. 1249
I. 1700 Pcs Cosmic Byte Mechanical Keyboard
II. 500 Pcs LG Curved OLED Monitor
III. 250 Pcs Sony Play Station 5
9. Send Remaining order to “Narayan Electronics” of Chal No. 8989
I. 10 pcs Ant Esports Mid Tower Cabinet
10. Receive All Remaining Item from “Dipak Computers Pvt. Ltd” of ord no. 1249
I. 300 Pcs Cosmic Byte Mechanical Keyboard
II. 50 Pcs Sony Play Station 5
11. Return goods from “Narayan Electronics” of ord No. 8989
I. 10 Pcs Intel I9 Processer
II. 20 pcs Ant Esports Mid Tower Cabinet
12. Return goods to “Dipak Computers Pvt. Ltd” of ord no. 1249 and 6521
I. 35 Pcs Nvidia RTX 3060 Graphics Card
II. 50 Pcs LG Curved OLED Monitor
13. Send all item to “Narayan Electronics” of ord No. 8989
14. Receive all order from “Dipak Computers Pvt. Ltd” and Receive Bill
15. Send Bill to “Narayan Electronics”
16. Return goods to “Dipak Computers Pvt. Ltd” of Ord no. 6521
I. 5 Pcs Ant Esports Mid Tower Cabinet
II. 100 Pcs Intel I9 Processer
17. Cancel “Dipak Computers Pvt. Ltd” of Ord no. 6521
I. 15 Pcs Intel I9 Processer
18. Receive all order from “Dipak Computers Pvt. Ltd” of Ord no. 6521
19. Pay full amount “Dipak Computers Pvt. Ltd” of all Bill by HDFC Bank
20. Receive full amount from “Narayan Electronics” of all Bill by Cash

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 Order process
Question-2

Create Two Godown 1. Raja Bazar 2. Park Street

1. Started Business with Cash of Rs. 35,00,000

2. Purchase Order from “Manish Garments” of Ord no. 8222 and Store in Raja Bazar in 8%
Discount.
I. 600 Pcs Black Shirt for Men of Rs. 500
II. 800 Pcs Black Jeans for Men of Rs. 850
3. Received All Order From “Manish Garments” of Ord No. 8222
4. Sales Order to “Shekhar Fashion Store” of Ord no 9291
I. 150 Pcs Black Shirt for Men of Rs. 650
II. 250 Pcs Black Jeans for Men of Rs. 1,000
5. Send Order to “Shekhar Fashion Store” of Chal No. 9291
I. 150 Pcs Black Shirt for Men
II. 230 pcs Black Jeans for Men
6. Purchase Order from “Manish Garments” of Ord no. 3201 and Store in Park Street in 3%
Discount
I. 1200 Pcs Lether Jacket of Rs. 9,000
II. 500 Pcs Navy Blue Jeans for Men of Rs. 680
III. 300 Pcs Dark Blue Jeans for Girls of Rs. 700
7. Received Order from “Manish Garments” of Ord no. 3201
I. 900 Pcs Lether Jacket
II. 500 Pcs Navy Blue Jeans for Men
III. 250 Pcs Dark Blue Jeans for Girls
8. Send Remaining order to “Shekhar Fashion Store” of Chal No. 9291
I. 20 pcs Black Jeans for Men
9. Receive All Remaining Item from “Manish Garments” of Ord no. 3201
I. 300 Pcs Lether Jacket
II. 50 Pcs Dark Blue Jeans for Girls
10. Return goods from “Shekhar Fashion Store” of Ord No. 9291
I. 15 Pcs Black Shirt for Men
II. 12 pcs Black Jeans for Men
11. Return goods to “Manish Garments” of Ord no. 3201 and 6521
I. 35 Pcs Black Jeans for Men
II. 50 Pcs Dark Blue Jeans for Girls
12. Send all item to “Shekhar Fashion Store” of Ord No. 9291
13. Receive all order from “Manish Garments” and Receive Bill
14. Send Bill to “Shekhar Fashion Store”
15. Return goods to “Manish Garments” of Ord no. 8222
I. 5 Pcs Black Shirt for Men
II. 100 Pcs Black Jeans for Men
16. Cancel “Manish Garments” of Ord no. 8222
I. 15 Pcs Black Jeans for Men
17. Receive all order from “Manish Garments” of Ord no. 8222
18. Pay full amount “Manish Garments” of all Bill
19. Receive full amount from “Shekhar Fashion Store” of all Bill

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 Point of Sale
Question-01

1. Started Business with Cash of Rs. 50,00,00,000

2. Open a Bank A/c in State Bank of India of Rs. 2,00,00,000
3. Purchase Goods from “Bharat Electronics” and Paid 60% by Cash
1) 500 Pcs Bajaj Mixer Grinder of Rs. 4,500
2) 800 Pcs Whirlpool Dish Washer of Rs. 12,000
3) 1,000 Pcs LG Washing Machine of Rs. 26,000
4) 800 Pcs Samsung Single Door Refrigerator of Rs. 35,000
5) 1,200 Pcs Alexa 322 of Rs. 8,000
6) 1,000 Pcs Boat 10 Hz Speaker of Rs. 2,500
4. Sold Goods to “Manish Electronics” and Paid 2,00,000 by Credit Card of 1111008956754
and Paid Cheque by OBI Bank of Rs. 3,00,000 and Also paid By Cash of Rs. 4,50,000
1) 30 Pcs Bajaj Mixer Grinder of Rs. 6,000
2) 50 Pcs Whirlpool Dish Washer of Rs. 15,000
5. Sold Goods to “Sanjay Electronics” and Giving a Gift Voucher of Amazon of Rs. 5,000 Paid
25,00,000 by Credit Card of 1111988295222 and Paid Cheque by Dena Bank Cheque No.
65648793122 of Rs. 10,00,000 and Also paid By Cash of Rs. 3,60,000
1) 50 Pcs Samsung Single Door Refrigerator of Rs. 48,000
2) 30 Pcs Whirlpool Dish Washer of Rs. 15,500
3) 100 Pcs Alexa 322 of Rs. 10,000
6. Receipt Rs. 5000 from Amazon for Gift Voucher in State Bank of India.
7. Deposit Dena Bank Cheque of Rs. 10,00,000 in Our SBI.
8. Deposit Obi Cheque of Rs. 4,50,000 in SBI
9. Sold Goods to “Humera Electronics Store” and Paid 85,00,000 by Debit Card and their
No. 2254478769853, Paid by Cash of Rs. 60,00,000
1) 100 Pcs Bajaj Mixer Grinder of Rs. 6,000
2) 150 Pcs Samsung Single Door Refrigerator of Rs. 50,000
3) 200 Pcs LG Washing Machine of Rs. 32,000
10. Sold Goods to “Ravi Enterprises Ltd” and Giving a Gift Voucher of Our Store of Rs. 10,000,
Paid Cheque of Rs. 1,49,90,000 of PNB Bank and their Cheque no. 56568952413.
1) 100 Pcs LG Washing Machine of Rs. 32,000
2) 200 Pcs Samsung Single Door Refrigerator of Rs. 50,000
3) 100 Pcs Whirlpool Dish Washer of Rs. 18,000
4) 1 Pcs Bajaj Mixer Grinder for Free
11. Sold Goods to “Chandan Electronics” and Giving a Paytm Gift Voucher of Rs. 20,000, Paid
Credit Card of Rs. 60,00,000 from Yes Bank 54789632145556 Cheque of Rs. 20,80,000 of
Apna Bank and their Cheque no. 62895895224563, Paid by Cash of Rs. 10,00,000
1) 50 Pcs LG Washing Machine of Rs. 32,000
2) 150 Pcs Samsung Single Door Refrigerator of Rs. 50,000
3) 50 Pcs Boat 10 Hz Speaker for Free
12. Receipt Rs. 20,000 from Paytm for Gift Voucher in State Bank of India.
13. Deposit Apna Bank Cheque of Rs. 20,80,000 in Our SBI.
14. Show Discount of 10,000 for Our Store Gift voucher.
15. Deposit PNB Bank Cheque of Rs. 1,49,90,000 in Our SBI.

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 Point of Sale
Question-02
1. Started Business with Cash of Rs. 90,00,00,000
2. Open a Bank A/c in HDFC Bank or Bank of India of Rs. 10,00,00,000 and 5,00,00,000
3. Purchase Goods from “Vedanta Computer’s” on Credit
1) 1,000 Pcs Intel I9 12900K Processer of Rs. 78,000
2) 800 Pcs Nvidia RTX 4090 16GB VRAM of Rs. 1,00,000
3) 1,000 Pcs Western Digital HDD 4 TB of Rs. 15,000
4) 800 Pcs Asus Steel Legend Motherboard of Rs. 55,000
5) 1,200 Pcs Sony Play Station 5 of Rs. 50,000
6) 1,000 Pcs LG Home Theater of Rs. 20,000
4. Sold Goods to “Prime AGBG” and Paid 70,00,000 by Debit Card of 12354698566754 and
Paid Cheque by Central Bank of India of Rs. 20,00,000 and Also paid By Cash of Rs.
7,50,000
1) 50 Pcs Intel I9 12900K Processer of Rs. 85,000
2) 50 Pcs Nvidia RTX 4090 16GB VRAM of Rs. 1,10,000
5. Sold Goods to “Iconic Software” and Giving a Gift Voucher of Flipkart of Rs. 50,000 Paid
80,00,000 by Credit Card of 1111988295222 and Paid Cheque by UCO Bank Cheque No.
65647281568793122 of Rs. 30,00,000 and Also paid By Cash of Rs. 10,00,000
1) 50 Pcs Asus Steel Legend Motherboard of Rs. 65,000
2) 30 Pcs Nvidia RTX 4090 16GB VRAM of Rs. 1,10,000
3) 100 Pcs Sony Play Station 5 of Rs. 55,000
6. Receipt Rs. 50,000 from Flipkart for Gift Voucher in HDFC Bank.
7. Deposit UCO Bank Cheque of Rs. 30,00,000 in Our Bank of India.
8. Deposit Obi Cheque of Rs. 20,00,000 in HDFC Bank
9. Sold Goods to “King Computers” and Paid 1,50,00,000 by Debit Card and their No.
2254478769853, Paid by OBI Cheque of Rs. 12,50,000 of Cheque No. 24569853215478
Paid by Cash of Rs. 60,00,000
1) 100 Pcs Intel I9 12900K Processer of Rs. 85,000
2) 150 Pcs Asus Steel Legend Motherboard of Rs. 65,000
3) 200 Pcs Western Digital HDD 4 TB of Rs. 20,000
10. Sold Goods to “Coamplify Tech Solution” and Giving a Gift Voucher of Our Store of Rs.
50,000, Paid Credit Card of Rs. 1,00,00,000, Paid Cheque of Rs. 1,50,00,000 of PNB Bank
and their Cheque no. 56568952413, Paid Cash of Rs. 11,50,000
1) 100 Pcs Western Digital HDD 4 TB of Rs. 20,000
2) 200 Pcs Asus Steel Legend Motherboard of Rs. 65,000
3) 100 Pcs Nvidia RTX 4090 16GB VRAM of Rs. 1,12,000
11. Sold Goods to “Saboo Computers” and Giving a Paytm Gift Voucher of Rs. 50,000, Paid
Credit Card of Rs. 60,00,000 from Yes Bank 54789632145556 Cheque of Rs. 40,00,000 of
Apna Bank and their Cheque no. 62895895224563, Paid by Cash of Rs. 2,00,000
1) 50 Pcs Western Digital HDD 4 TB of Rs. 20,000
2) 150 Pcs Asus Steel Legend Motherboard of Rs. 65,000
3) 50 Pcs LG Home Theater of Rs. 25,000
12. Receipt Rs. 50,000 from Paytm for Gift Voucher in State Bank of India.
13. Deposit Yes Bank Cheque of Rs. 40,00,000 in Our BOI.
14. Show Discount of 50,000 for Our Store Gift voucher.
15. Deposit PNB Bank Cheque of Rs. 1,50,00,000 in Our HDFC.

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 Banking
Question-1

Company Decided to Maintain Bank Statement of the Business

Account Details HDFC Bank UCO Bank Bank Of Baroda State Bank of India
A/C NO. 5242625210000 7468236985361 5263478963145 6210210210000
IFSC CODE HDFC0000093 UCOB0000235 BOBI0000324 SBIN0008889
BRANCH CIT ROAD SEALDAH BEHALA PHOOLBAGAN
CHEQUE RANGE 170801-170900 142001-142100 328001-328100 955901-95600

1. Cash Deposit 5,00,000 into SBI, 4,00,000 into BOB, 3,00,000 into UCO Bank
2. Paid Salary to Employee of Rs. 1,00,000 by HDFC Bank

Employee Name Amount Cheque No.

Rakhi Kumari 12,000 170801
Sanjay Jha 15,000 170802
Manish Tiwari 22,000 170803
Sita Kumari 25,000 170804
Kailash Ravidas 10,000 170805
Chandan Kumari 8,000 170806
Ratul Mahato 8,000 170807

3. Paid Wages of Rs. 20,000 to Labour by UCO Bank.

4. Paid Electricity Charges of Rs. 25,000 and Carriage of Rs. 12,000 though Bank of Baroda.
5. Deposit Cash into SBI of Rs. 2,00,000 and 1,50,000 into UCO Bank. (300 X 500, 500 X 100)
6. Received Commission from Sailesh of Rs. 10,000 though ICICI Bank cheque no. 1230098
deposit into Bank of Baroda.
7. Cancel a Cheque No. 170810 on 1-5-24 of due to date error.
8. Paid Rent of Rs. 50,000 through HDFC Bank.
9. Issue a Blank Cheque for Insurance Premium on 1-6-24 By UCO Bank of Cheque No.142003
10. Paid Postage Expenses of Rs. 18,000 through State Bank of India
11. Cancel a Cheque No. 142010 Due to Mistake in amount
12. Paid Insurance Premium on 1-7-24 of Cheque No. 142003 of Rs. 1,00,000
13. Purchase goods of the following item by HDFC Bank
I. 10 Pcs Laser Printer HP 2311 of Rs. 35,000
II. 10 Pcs Ink Tank Printer Canon 6988 of Rs. 17,000
14. Paid Telephone Charges of Rs. 9,000 by UCO Bank
15. Paid Repair Charges of Rs. 15,000 By cheque of SBI Bank
16. Issue a Blank cheque of SBI of last Passed Cheque for Insurance Premium.
17. Purchase Electricity Item By Bank of Baroda of Rs. 25,000
18. Paid Fitting Charges of Rs. 6,000 by BOB
19. Paid Transport Charge of Rs. 3,000 by Cash.
20. Paid Stationery Charges of Rs. 8,000 By UCO Bank
21. Paid Electricity Bill of Rs. 12,000 By HDFC Bank.
22. Received Cheque from PNB Bank of Chq No. 25356987456 Mohan Enterprises and Deposit in
HDFC Bank of Rs. 25,000
23. Cancel a Cheque of BOI of last paid Cheque for leaving a Employee from Company.

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 Banking
Question-2
Company Decided to Maintain Bank Statement of the Business

Account Details HDFC Bank State Bank of India

A/C NO. 6589254137869 3333456237814
IFSC CODE HDFC0009093 SBIN0007289
BRANCH Mahatma Gandhi Road Maniktala
CHEQUE RANGE 1000010-1000060 1900000-1900050

1. Started Business with Cash of Rs. 1,00,00,000

2. Cash Deposit into HDFC Bank of Rs. 30,00,000 and State Bank of India of Rs. 40,00,000
3. Paid Salary to Employee of Rs. 70,000 by HDFC Bank

Employee Name Amount Cheque No.

Sanjay Kapoor 13,000 1000010
Sital Kumari 12,000 1000011
Rajesh Yadav 8,000 1000012
Raghav Sharma 9,000 1000013
Nitesh Verma 10,000 1000014
Dharmendra Kapoor 10,000 1000015
Jitendra Agarwal 8,000 1000016

4. Paid Wages of Rs. 20,000 to Labour by State Bank of India.

5. Paid Electricity Charges of Rs. 25,000 and Carriage of Rs. 12,000 though HDFC.
6. Deposit Cash into SBI of Rs. 2,00,000 and 1,50,000 into HDFC Bank. (300 X 500, 500 X 100)
7. Received Commission from Ritesh of Rs. 10,000 though State Bank of India
8. Cancel a Cheque No. 1000030 on 1-5-24 of due to date error.
9. Paid Rent of Rs. 50,000 through HDFC Bank.
10. Issue a Blank Cheque for Insurance Premium on 1-6-24 By State Bank of India
11. Paid Postage Expenses of Rs. 18,000 through State Bank of India
12. Cancel a Cheque No. 1900035 Due to Mistake in amount
13. Paid Insurance Premium on 1-7-24 of Cheque No. 142003 of Rs. 1,00,000
14. Purchase goods of the following item by HDFC Bank
I. 10 Pcs Asus 1320 Computer of Rs. 50,000
II. 10 Pcs Ink Tank Printer Canon 6988 of Rs. 17,000
15. Paid Telephone Charges of Rs. 9,000 by UCO Bank
16. Paid Repair Charges of Rs. 15,000 By cheque of SBI Bank
17. Issue a Blank cheque of SBI of last Passed Cheque for Insurance Premium.
18. Purchase Electricity Item by HDFC Bank of Rs. 25,000
19. Paid Fitting Charges of Rs. 6,000 by HDFC Bank
20. Paid Transport Charge of Rs. 3,000 by Cash.
21. Paid Stationery Charges of Rs. 8,000 By State Bank of Bank.
22. Paid Electricity Bill of Rs. 12,000 By HDFC Bank.
23. Received Cheque from PNB Bank of Chq No. 254477757456 Humera and Deposit in State
Bank of India of Rs. 25,000
24. Cancel a Cheque of SBI last paid Cheque for leaving a Employee from Company.

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 INTEREST CALCULATION
Question-01

1. Started Business with Cash of Rs. 10,00,00,00,00,000

2. Purchase goods from Sujit Garments in 30 Days Credit of Interest in 12% (1-4-20??)
I. 1000 Pcs White Shirt of Rs. 600
II. 1000 Pcs Navy Blue Jeans of Rs. 1000
III. 500 Pcs Chelsea Boot of Rs. 2000
3. Sold goods to Rita Stores. In 15 Days, Credit of Interest in 15% (1-4-20??)
I. 100 Pcs Navy Blue Jeans of Rs. 1300
II. 140 Pcs Chelsea Boot of Rs. 2500
4. Sold goods to Ravi Trader of Rs. 12,00,000 in 25 Days Credit of Interest in 8% (1-4-202??)
5. Purchase Furniture of Rs. 10,00,000 form Gourav Furniture House on Credit of 60 Days in Interest
of 10% (2-4-202??)
6. Purchase Goods form Sagar Motors in 40 Days Credit of Interest in 21% (1-7-202??)
I. 100 Pcs Royal Enfield 100CC of Rs. 2,50,000
II. 50 Pcs Kawasaki Ninja ZX10R of Rs. 16,00,000
7. Purchase Goods form Suresh Motors in 62 Days Credit of Interest in 25% (1-8-202??)
I. 100 Pcs Maruti Suzuki 328 of Rs. 1,20,000
II. 100 Pcs Lamborghini Aentadour of Rs. 3,00,00,000
III. 50 Pcs Mahindra Thar of Rs. 12,00,000
8. Sold goods to Manjit Transport on 13% Credit in 32 Days (1-8-202??)
I. 10 Pcs Kawasaki Ninja ZX10R of Rs. 20,00,000
II. 25 Pcs Lamborghini Aentadour of Rs. 3,70,00,000
9. Invest Business of Rs. 10,00,00,000
10. Paid Cash to Sujit Garments of Rs. 12,00,000 (1-6-202??)
11. Paid Cash to Gourav Furniture House of Rs. 3,00,000 (1-7-202??)
12. Receive Cash from Ravi Trader of Rs. 12,00,000 With Interest (1-6-202??)
13. Paid Cash to Suresh Motors of Rs. 25,00,00,000 (1-12-202??)
14. Paid Cash to Sagar Motors of Rs. 5,20,00,000 (1-10-202??)
15. Purchase Goods Jitesh Motors in 25 Days Credit of Interest in 14% (01-08-202??)
I. 100 Pcs Royal Enfield 200CC of Rs. 1,80,000
II. 200 Pcs Suzuki Hayabusa 300 CC of Rs. 22,00,000
16. Received Cash form Manjit Transport of Rs. 54,00,00,000 (1-12-202??)
17. Received Cash from Rita Stores of Rs. 3,00,000 (1-7-202??)
18. Paid Cash to Sagar Motors of Rs. 4,00,00,000 without Interest (1-11-202??)
19. Paid Cash Gourav Furniture of Rs. 7,00,000 (1-10-202??)
20. Paid Full Interest to Gourav Furniture (1-11-202??)
21. Paid Full amount to Suresh Motors with interest (1-1-202+1??)
22. Received Cash form Manjit Transport of Rs. 30,00,00,000 (1-2-202+1??)
23. Paid Full Amount to Sagar Motors with Interest (1-12-202??)
24. Clear full amount with interest with Sujit Garments (1-9-202??)
25. Received full Amount to Rita Stores without Interest (2-9-202??)
26. Receive full amount with interest to Manjit Transport (2-2-202+1??)
27. Received Interest from Rita Stroes (1-10-202??)
28. Paid Full Amount to Jitesh Motors without Interest of Rs. 45,80,00,000 (1-2-20+1??)
29. Paid Full Interest to Jitesh Motors (2-2-20+1??)

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 INTEREST CALCULATION
Question-02

Create Three Godowns: 1. Lake Town, 2. Rajarhat, 3. Khidirpur

1. Started Business with Cash of Rs. 50,00,00,000

2. Purchase goods from “Nupur Electronics” in 20 Days Credit of Interest in 20% and Store at
Rajarhat Godown (1-4-20??)
I. 1000 Pcs Samsung Galaxy Z Fold 6 G of Rs. 1,77,000
II. 1000 Pcs One Plus 10T 5G of Rs. 48,000
3. Sold goods to “Hotspot Mobile Store” In 35 Days, Credit of Interest in 12% (1-4-20??)
I. 100 Pcs One Plus 10T 5G of Rs. 52,000
II. 140 Pcs Samsung Galaxy Z Fold 6 G of Rs. 1,90,000
4. Sold goods to “Biswas Electronics” in 25 Days Credit of Interest in 10% (1-4-202??)
I. 30 Pcs Samsung Galaxy Z Fold 6 G of Rs. 1,90,000
5. Purchase goods from “RG Cellular” on Credit of 50 Days in Interest of 8% and Store at
Khidirpur Godown (2-4-202??)
I. 100 Pcs Apple I Phone 13 (Purple, 256 GB) of Rs. 75,000
6. Purchase Goods form “Reliance Digital” in 50 Days Credit of Interest in 16% and Store all
Item in Lake Town Godown (1-7-202??)
I. 100 Pcs Google Pixel 9 Pro of Rs. 1,10,000
II. 100 Pcs Vivo X200 Pro 5G of Rs. 1,00,000
7. Purchase Goods form “The Prime-Mobile & Gadgets” in 32 Days Credit of Interest in 18%
and Store at Rajarhat Godown. (1-8-202??)
I. 100 Pcs Nubia Red Magic 9 Pro of Rs. 80,000
II. 100 Pcs I Phone 17 Pro Max (Gold Edition) of Rs. 8,20,000
III. 100 Pcs Red Magic 10 Pro of Rs. 98,000
8. Sold goods to “Bhanjanlal Commercial Pvt.Ltd” on 13% Credit in 42 Days (1-8-202??)
I. 10 Pcs Vivo X200 Pro 5G of Rs. 1,20,000
II. 25 Pcs I Phone 17 Pro Max (Gold Edition) of Rs. 8,50,000
9. Invest Business of Rs. 10,00,00,000
10. Paid Cash to “Nupur Electronics” of Rs. 12,00,00,000 (1-6-202??)
11. Paid Cash to “RG Cellular” of Rs. 30,00,000 (1-7-202??)
12. Receive Cash from “Biswas Electronics” of Rs. 57,00,000 With Interest (1-6-202??)
13. Paid Cash to “The Prime-Mobile & Gadgets” of Rs. 5,00,00,000 (1-12-202??)
14. Paid Cash to “Reliance Digital” of Rs. 1,10,00,000 (1-10-202??)
15. Purchase Goods “Real Me Smart Store” in 25 Days Credit of Interest in 14% and Store all Item
in Lake Town Godown (01-08-202??)
I. 100 Pcs Google Pixel 9 Pro of Rs. 1,30,000
II. 200 Pcs Google Pixel 9 Pro Fold 256 GB of Rs. 1,80,000
16. Received Cash form “Bhanjanlal Commercial Pvt.Ltd” of Rs. 1,20,00,000 (1-12-202??)
17. Received Cash from “Hotspot Mobile Store” of Rs. 3,00,00,000 (1-7-202??)
18. Paid Cash to “Reliance Digital” of Rs. 1,00,00,000 without Interest (1-11-202??)
19. Paid Cash “RG Cellular” of Rs. 45,00,000 (1-10-202??)
20. Paid Full Amount with Interest to “RG Cellular” (1-11-202??)
21. Paid Full amount to “The Prime-Mobile & Gadgets” with interest (1-1-202+1??)
22. Received Cash form “Bhanjanlal Commercial Pvt.Ltd” of Rs. 1,00,00,000 (1-2-202+1??)

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 23. Paid Full Amount to “Reliance Digital” with Interest (1-12-202??)
24. Clear full amount with interest with “Nupur Electronics” (1-9-202??)
25. Received full Amount to “Hotspot Mobile Store” without Interest (2-9-202??)
26. Receive full amount with interest to “Bhanjanlal Commercial Pvt.Ltd” (2-2-202+1??)
27. Received Interest from “Hotspot Mobile Store” (1-10-202??)
28. Paid Full Amount to “Real Me Smart Store” without Interest of Rs. 4,90,00,000
(1-2-20+1??)
29. Paid Full Interest to “Real Me Smart Store” (2-2-20+1??)
30. Sold Goods to “Radhe Electronics” on 62 Days Credit with 15% Interest (01-08-20??)
I. 50 Pcs Google Pixel 9 Pro Fold 256 GB of Rs. 2,00,000
II. 20 Pcs Vivo X200 Pro 5G of Rs. 1,20,000
31. Receive Cash from “Radhe Electronics” of Rs. 40,00,000 (01-09-20??)
32. Receive Cash form “Radhe Electronics” of Rs. 50,00,000 (01-12-20??)
33. Receive Full Amount from “Radhe Electronics” without Interest (01-01-20+1??)
34. Receive Full Interest Amount from “Radhe Electronics”. (01-02-20+1??)
35. Purchase Goods from “Karan Electronics Store” on credit with 45 Days in 12% Interest and
Store all Item in Rajarhat Godown (01-08-20??)
I. 100 Pcs Apple I Pad Pro (M4) 1TB of Rs. 2,20,000
II. 100 Pcs Samsung Galaxy Tab S10+ 12 GB of Rs. 1,05,000
III. 100 Pcs Lenovo Legion 12 GB RAM of Rs. 40,000
36. Sold Goods to “Humera Electronics” on Credit with 20 Days in 10% Interest (01-09-20??)
I. 20 Pcs Apple I Pad Pro (M4) 1TB of Rs. 2,50,000
II. 30 Pcs Samsung Galaxy Tab S10+ 12 GB of Rs. 1,30,000
37. Paid Cash to “Karan Electronics Store” of Rs. 1,00,00,000 (01-10-20??)
38. Received Cash from “Humera Electronics” of Rs. 20,00,000 (01-10-20??)
39. Received Cash from “Humera Electronics” of Rs. 30,00,000 (02-10-20??)
40. Paid Cash to “Karan Electronics Store” of Rs. 65,00,000 (01-11-20??)
41. Received Cash from “Humera Electronics” of Rs. 9,00,000 (01-11-20??)
42. Paid Cash to “Karan Electronics Store” Of Rs. 2,00,00,000 Without Interest (01-12-20??)
43. Received Cash from “Humera Electronics” of Rs. 20,00,000 (01-12-20??)
44. Received Full Amount from “Humera Electronics” with Interest (01-01-20+1??)
45. Paid Full Interest Amount to “Karan Electronics Store’ (02-01-20+??)

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 Batch & Expiry
Question-01
1. Started Business with Cash of Rs. 25,00,000
2. Open a Bank A/c in Bank of Baroda of Rs. 3,00,000
3. Purchase Goods from “Narayan Bhandare” and Paid 20% Cash (01-04-20??)
I. 100 Pcs Parle-G Biscuit of Rs. 10 on Batch No. (180040-2438) MFG-01-03-20?? To
Expire After 01-08-20??
II. 100 Pcs Parle-G Biscuit of Rs. 10 Batch No. (180041-2538) MFG-01-04-20?? To Expire
After 1-11-20??
III. 100 Pcs Parle-G Biscuit of Rs. 10 Batch No. (180042-2638) MFG-01-04-20?? To Expire
After 1-10-20??
IV. 100 Pcs Dark Fantasy Biscuit of Rs. 50 Batch No. (140062-5689) MFG-01-04-20?? To
Expire After 01-07-20??
V. 100 Pcs Dark Fantasy Biscuit of Rs. 50 Batch No. (140063-5789) MFG-01-03-20?? To
Expire After 01-08-20??
VI. 100 Pcs Dark Fantasy Biscuit of Rs. 50 Batch No. (140064-5889) MFG-01-04-20?? To
Expire After 01-08-20??
VII. 100 Pcs Cadbury Diary Milk of Rs. 100 Batch No. (1100254-2600) MFG-01-04-20?? To
Expire After 01-09-20??
VIII. 100 Pcs Cadbury Diary Milk of Rs. 100 Batch No. (1100255-2700) MFG-01-04-20?? To
Expire After 01-08-20??
IX. 100 Pcs Cadbury Diary Milk of Rs. 100 Batch No. (1100256-2800) MFG-01-04-20?? To
Expire After 01-10-20??
4. Sold Goods to “Chandan Grocery Store” on Credit (01-06-20??)
I. 20 Pcs Parle-G Biscuit of Rs. 15 Batch No. (180041-2538)
II. 30 Pcs Dark Fantasy Biscuit of Rs. 60 Batch No. (140062-5689)
III. 30 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100255-2700)
5. Sold Goods to “Afroza Stores” on 25% Credit (01-07-20??)
I. 30 Pcs Dark Fantasy Biscuit of Rs. 60 Batch No. (140064-5889)
II. 20 Pcs Parle-G Biscuit of Rs. 15 on Batch No. (180040-2438)
III. 20 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100254-2600)
6. Sold Goods to “Mohan Stores” and Received from Bank of Baroda (01-07-20??)
I. 30 Pcs Parle-G Biscuit of Rs. 15 on Batch No. (180040-2438)
II. 30 Pcs Dark Fantasy Biscuit of Rs. 60 Batch No. (140062-5689)
III. 20 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100255-2700)
7. Sold Goods to “Kailash Pvt. Ltd” on 35% Credit (02-07-20??)
I. 20 Pcs Parle-G Biscuit of Rs. 15 on Batch No. (180040-2438)
II. 30 Pcs Dark Fantasy Biscuit of Rs. 60 Batch No. (140064-5889)
III. 30 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100255-2700)
IV. 20 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100256-2800)
8. Sold Goods to “Kareena Enterprises” on 20% Credit (02-07-20??)
I. 30 Pcs Parle-G Biscuit of Rs. 15 on Batch No. (180040-2438)
II. 30 Pcs Parle-G Biscuit of Rs. 15 on Batch No. (180041-2538)
III. 40 Pcs Dark Fantasy Biscuit of Rs. 60 Batch No. (140064-5889)
IV. 30 Pcs Dark Fantasy Biscuit of Rs. 60 Batch No. (140062-5689)
V. 20 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100255-2700)
VI. 50 Pcs Cadbury Diary Milk of Rs. 120 Batch No. (1100256-2800)

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 Batch & Expiry
Question-02

Create Two Godown: 1. Rajarhat, 2. Maniktala

1. Started Business with Cash of Rs. 50,00,000

2. Open a Bank A/c in HDFC Bank of Rs. 10,00,000
3. Purchase Goods from “Humera Store” and Paid 60% Cash (01-04-20??)
1) 300 Pkt Hide & Seek of Rs. 50 on Batch No. (1800400-2400) MFG-01-03-20?? To
Expire After 01-09-20?? (Store at Rajarhat Godown)
2) 300 Pkt Hide & Seek of Rs. 50 on Batch No. (1800401-2700) MFG-01-04-20?? To
Expire After 01-10-20?? (Store at Rajarhat Godown)
3) 300 Pkt Hide & Seek of Rs. 50 on Batch No. (1800402-3000) MFG-01-04-20?? To
Expire After 01-10-20?? (Store at Maniktala Godown)
4) 300 Pkt Hide & Seek of Rs. 50 on Batch No. (1800403-3300) MFG-01-04-20?? To
Expire After 01-09-20?? (Store at Maniktala Godown)
5) 200 Pkt Britannia Bis Cafe of Rs. 30 Batch No. (1500023-85600) MFG-01-04-20?? To
Expire After 01-09-20?? (Store at Rajarhat Godown)
6) 200 Pkt Britannia Bis Cafe of Rs. 30 Batch No. (1500024-85800) MFG-01-04-20?? To
Expire After 01-09-20?? (Store at Maniktala Godown)
7) 200 Pkt Britannia Bis Cafe of Rs. 30 Batch No. (1500025-86000) MFG-01-04-20?? To
Expire After 01-11-20?? (Store at Maniktala Godown)
8) 200 Pkt Britannia Bis Cafe of Rs. 30 Batch No. (1500026-86200) MFG-01-04-20?? To
Expire After 01-10-20?? (Store at Rajarhat Godown)
9) 200 Pkt Little Heart of Rs. 150 Batch No. (1220300-1000) MFG-01-04-20?? To Expire
After 01-10-20?? (Store at Maniktala Godown)
10) 200 Pkt Little Heart of Rs. 150 Batch No. (1220301-1200) MFG-01-04-20?? To Expire
After 01-11-20?? (Store at Rajarhat Godown)
11) 200 Pkt Little Heart of Rs. 150 Batch No. (1220302-1400) MFG-01-04-20?? To Expire
After 01-11-20?? (Store at Rajarhat Godown)
12) 200 Pkt Little Heart of Rs. 150 Batch No. (1220303-1600) MFG-01-04-20?? To Expire
After 01-11-20?? (Store at Maniktala Godown)
13) 200 Pkt Little Heart of Rs. 150 Batch No. (1220304-1800) MFG-01-04-20?? To Expire
After 01-10-20?? (Store at Rajarhat Godown)
14) 300 Pkt Winkies Chocolate Swiss Roll of Rs. 100 Batch No. (3200030-7200) MFG-01-
04-20?? To Expire After 01-10-20?? (Store at Maniktala Godown)
15) 300 Pkt Winkies Chocolate Swiss Roll of Rs. 100 Batch No. (3200030-7200) MFG-01-
04-20?? To Expire After 01-09-20?? (Store at Maniktala Godown)
16) 300 Pkt Winkies Chocolate Swiss Roll of Rs. 100 Batch No. (3200030-7200) MFG-01-
04-20?? To Expire After 01-11-20?? (Store at Rajarhat Godown)
17) 300 Pkt Winkies Chocolate Swiss Roll of Rs. 100 Batch No. (3200030-7200) MFG-01-
04-20?? To Expire After 01-09-20?? (Store at Rajarhat Godown)
18) 200 Pkt Lotte Choco Pie of Rs. 150 Batch No. (4560100-5100) MFG-01-04-20?? To
Expire After 01-09-20?? (Store at Rajarhat Godown)
19) 200 Pkt Lotte Choco Pie of Rs. 150 Batch No. (4560101-5300) MFG-01-04-20?? To
Expire After 01-09-20?? (Store at Rajarhat Godown)

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 20) 200 Pkt Lotte Choco Pie of Rs. 150 Batch No. (4560102-5500) MFG-01-04-20?? To
Expire After 01-09-20?? (Store at Maniktala Godown)

4. Sold Goods to “Mrs. K Store” on Credit (01-07-20??)

1) 50 Pkt Hide & Seek of Rs. 70 on Batch No. (1800400-2400)
2) 30 Pkt Hide & Seek of Rs. 70 on Batch No. (1800403-3300)
3) 30 Pkt Britannia Bis Cafe of Rs. 40 Batch No. (1500025-86000)
4) 40 Pkt Britannia Bis Cafe of Rs. 40 Batch No. (1500026-86200)
5. Sold Goods to “Debesh Stores” on 25% Credit (01-07-20??)
1) 30 Pcs 300 Pkt Hide & Seek of Rs. 70 on Batch No. (1800400-2400)
2) 40 Pkt Little Heart of Rs. 180 Batch No. (1220304-1800)
3) 50 Pkt Winkies Chocolate Swiss Roll of Rs. 120 Batch No. (3200030-7200)
6. Sold Goods to “Karan Pvt. Ltd” and Received from HDFC Bank (01-07-20??)
1) 30 Pkt Winkies Chocolate Swiss Roll of Rs. 120 Batch No. (3200030-7200)
2) 50 Pkt Britannia Bis Cafe of Rs. 50 Batch No. (1500025-86000)
3) 20 Pkt Little Heart of Rs. 180 Batch No. (1220302-1400)
7. Sold Goods to “Ranjit Stores” on 45% Credit (02-07-20??)
1) 30 Pkt Hide & Seek of Rs. 70 on Batch No. (1800401-2700)
2) 40 Pkt Hide & Seek of Rs. 70 on Batch No. (1800403-3300)
3) 20 Pkt Little Heart of Rs. 180 Batch No. (1220302-1400)
4) 50 Pkt Winkies Chocolate Swiss Roll of Rs. 100 Batch No. (3200030-7200)
8. Sold Goods to “Afroza Pvt. Ltd” on 10% Credit (02-07-20??)
1) 40 Pkt Hide & Seek of Rs. 70 on Batch No. (1800402-3000)
2) 40 Pkt Winkies Chocolate Swiss Roll of Rs. 120 Batch No. (3200030-7200)
3) 20 Pkt Britannia Bis Cafe of Rs. 50 Batch No. (1500024-85800)
4) 50 Pkt Lotte Choco Pie of Rs. 180 Batch No. (4560100-5100)
9. Sold Goods to “Debesh Stores” and Received 60% in bank (01-08-20??)
1) 20 Pkt Lotte Choco Pie of Rs. 180 Batch No. (4560100-5100)
2) 30 Pkt Britannia Bis Cafe of Rs. 80 Batch No. (1500026-86200)
3) 30 Pkt Lotte Choco Pie of Rs. 180 Batch No. (4560102-5500)
4) 40 Pkt Little Heart of Rs. 150 Batch No. (1220302-1400)
5) 50 Pkt Britannia Bis Cafe of Rs. 30 Batch No. (1500023-85600)
10. Paid Full Amount to “Humera Store” by HDFC Bank. (01-08-20??)
11. Received Full amount by Cash From “Afroza Pvt. Ltd” (01-08-20??)
12. Received Full Amount From “Mrs. K Store” By cash (01-08-20??)
13. Sold Goods to “Nitish Pvt. Ltd” on 25% Credit (01-08-20??)
1) 20 Pkt Hide & Seek of Rs. 70 on Batch No. (1800402-3000)
2) 20 Pkt Winkies Chocolate Swiss Roll of Rs. 120 Batch No. (3200030-7200)
3) 20 Pkt Britannia Bis Cafe of Rs. 50 Batch No. (1500024-85800
4) 20 Pkt Lotte Choco Pie of Rs. 180 Batch No. (4560100-5100)
14. Received Full Amount from “Nitish Pvt. Ltd” By HDFC Bank (01-09-20??)
15. Received Full Amount from “Ranjit Stores” by Bank (01-09-20??)
16. Received Full Amount from “Debesh Stores” with Rs.500 in Full Settlement by Cash
(01-09-20??)

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 budget
Question-01

1. Tara Music Company Started Business with Cash of Rs. 85,00,000.

2. Open a Bank A/c in State Bank of India of Rs. 20,00,000 By Cash
3. Open a Bank A/c in HDFC Bank of Rs. 10,00,000 by Cash
4. Company Decided to Maintain “Advertisement Budget” of Rs. 5,00,000 for Expenses Budget
from 1-5-20?? To 1-10-202??

Expenses Amount
Poster and Banner 50,000
Online ADS 1,50,000
Video ADS 1,00,000
Printing Advertisement 50,000
Influencers Marketing 1,50,000

5. Paid Cash for New Song Putting Up Posters Phool Bagan to Raja Bazar of Rs. 20,000
(01-05-20??)
6. Paid Rs. 65,000 to Facebook for Online Marketing by State Bank of India (02-05-20??)
7. Paid Cash to Google Ad Sense for Video Ads on videos of Rs. 35,000 (01-06-20??)
8. Paid 25,000 more for putting up posters Lake Town to Howrah State Bank of India
9. Paid Cash to News Paper Printing for printing Ads of Rs. 46,000
10. Paid Rs. 1,00,000 to Influencers Ajay Nagar on there YouTube Chaneel Carry Minati our
Music.

budget
Question-02

1. Started Business of Soap Company with Cash of Rs. 20,00,000.

2. Open a Bank A/c in State Bank of India of Rs. 5,00,000 By Cash
3. Company Decided to Maintain “Research & Development” of Rs. 2,00,000 for Expenses
Budget from 1-4-20?? To 1-12-202??
Expenses Amount
Hire Employees 1,00,000
Materials 70,000
Market Survey 30,000

4. Paid Cash of Rs. 80,000 for Hiring Doctors and Scientists for Research of New Produce Soap
(01-05-20??)
5. Paid Rs. 65,000 for Providing Chemicals and Utility Equipment’s for Research by State Bank of
India. (01-07-20??)
6. Paid Cash to Sales Man for Visit Shops, Markets and Houses for Survey which type of Soap
Public Demand of Rs. 50,000 (01-10-20??)

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 Price Level
Question-01
1. Started Business with Cash of Rs. 80,00,000
2. Open a Bank A/c in HDFC Bank of Rs. 10,00,000
3. Company Decided to Maintain Price List of Product for Variety of Customers.
4. Purchase Goods from “Kailash Trader” on 32% Credit
1) 5,000 Pcs Boat Wired Ear Phone of Rs. 700
2) 5,000 Pcs Real Me Wired Ear Phone of Rs. 1,100
3) 6,000 Pcs Boat Wireless Bluetooth Ear Phone of Rs. 1,900
4) 6,000 Pcs Sony Wireless Bluetooth Ear Phone of Rs. 2,500

Retailer: Wired Ear Phone

Item Name Quantity Rate Discount Item Name Quantity Rate Discount
Less Less
From From
than than
10 900 2% 10 1,500 2%
10 20 900 3% 10 20 1,500 3%
Boat Wired Ear 20 40 900 5% Real Me Wired 20 40 1,500 5%
Phone 40 60 900 6% Ear Phone 40 60 1,500 6%
60 100 900 7% 60 100 1,500 7%
100 - 900 10% 100 - 1,500 10%

Retailer: Wireless Ear Phone

Item Name Quantity Rate Discount Item Name Quantity Rate Discount
Less Less
From From
than than
10 2,200 10 3,000
10 20 2,200 4% 10 20 3,000 4%
Boat Wireless Ear 20 40 2,200 8% Sony Wireless 20 40 3,000 8%
Phone 40 60 2,200 10% Ear Phone 40 60 3,000 10%
60 100 2,200 12% 60 100 3,000 12%
100 - 2,200 15% 100 - 3,000 15%

Consumer: Wired Ear Phone

Item Name Quantity Rate Discount Item Name Quantity Rate Discount
Less Less
From From
than than
20 1,000 20 1,800
20 50 1,000 1% 20 50 1,800 1%
Boat Wired Ear 50 70 1,000 3% Real Me Wired 50 70 1,800 3%
Phone 70 100 1,000 5% Ear Phone 70 100 1,800 5%
100 200 1,000 6% 100 200 1,800 6%
200 - 1,000 8% 200 - 1,800 8%

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 Consumer: Wired Ear Phone

Item Name Quantity Rate Discount Item Name Quantity Rate Discount
Less Less
From From
than than
30 2,500 30 3,500
30 50 2,500 2% 30 50 3,500 2%
Boat Wireless Ear 50 80 2,500 4% Sony Wireless 50 80 3,500 4%
Phone 80 100 2,500 6% Ear Phone 80 100 3,500 6%
100 200 2,500 8% 100 200 3,500 8%
200 - 2,500 10% 200 - 3,500 10%

5. Sold Goods to “Ravi Trader” on 20% Credit as Retailer

1) 50 Pcs Boat Wired Ear Phone
2) 100 Pcs Real Me Wired Ear Phone
3) 100 Pcs Sony Wireless Ear Phone
4) 30 Pcs Boat Wireless Ear Phone
6. Sold Goods to “Chandan Das” on 10% Credit as Consumer
1) 20 Pcs Boat Wired Ear Phone
2) 40 Pcs Real Me Wired Ear Phone
3) 30 Pcs Sony Wireless Ear Phone
4) 50 Pcs Boat Wireless Ear Phone
7. Sold Goods to “Afroza” on Paid by Cash as Consumer
1) 5 Pcs Boat Wired Ear Phone
2) 10 Pcs Real Me Wired Ear Phone
3) 20 Pcs Boat Wireless Ear Phone
8. Sold Goods to “Humera Electronics” on Paid 60% as Retailer
1) 200 Pcs Boat Wired Ear Phone
2) 300 Pcs Real Me Wired Ear Phone
3) 100 Pcs Sony Wireless Ear Phone
4) 200 Pcs Boat Wireless Ear Phone
9. Sold Goods to “Karan Sharma” on Credit as Consumer
1) 55 Pcs Boat Wired Ear Phone
2) 13 Pcs Real Me Wired Ear Phone
10. Sold Goods to “Bhola Trader” on Paid by Bank Credit as Retailer
1) 500 Pcs Boat Wired Ear Phone
2) 200 Pcs Real Me Wired Ear Phone
3) 400 Pcs Sony Wireless Ear Phone
4) 500 Pcs Boat Wireless Ear Phone
11. Sold Goods to “Sanjay Tripathi” on 60% Credit as Consumer
1) 12 Pcs Boat Wired Ear Phone
2) 8 Pcs Real Me Wired Ear Phone
3) 5 Pcs Sony Wireless Ear Phone
4) 14 Pcs Boat Wireless Ear Phone

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 Price Level
Question-02

Create Two Godown: 1. Phool Bagan 2. MG Road

1. Started Business with Cash of Rs. 8,00,00,000

2. Open a Bank A/c in HDFC Bank of Rs. 2,00,00,000
3. Company Decided to Maintain Price List of Product for Variety of Customers.
4. Purchase Goods from “Kavita Enterprises” on 32% Credit and Store at Phool Bagan Godown
1) 5,000 Pcs Mi TV 6A Pro 32 Inch TV of Rs. 15,000
2) 5,000 Pcs Mi TV 6A Pro 48 Inch TV of Rs. 28,000
3) 6,000 Pcs LG Smart QNED 32 Inch TV of Rs. 18,000
4) 6,000 Pcs LG Smart QNED 48 Inch TV of Rs. 33,000
5. Purchase Goods from “Debesh Electronics House” On Credit and Store at MG Road Godown
1) 5,000 Pcs Whirlpool Single Door Fridge of Rs. 15,000
2) 6,000 Pcs Whirlpool Double Door Fridge of Rs. 25,000
3) 3,000 Pcs Godrej Single Door Fridge of Rs. 16,000
4) 5,000 Pcs Godrej Double Door Fridge of Rs. 38,000

Retailer:

Item Name Quantity Rate Discount Item Name Quantity Rate Discount
Less Less
From From
than than
5 18,000 3% 5 33,000 3%
5 8 18,000 6% 5 8 33,000 6%
Mi TV 6A Pro 32 8 12 18,000 9% Mi TV 6A Pro 8 12 33,000 9%
Inch 12 15 18,000 10% 48 Inch 12 15 33,000 10%
15 20 18,000 12% 15 20 33,000 12%
20 - 18,000 15% 20 - 33,000 15%
5 22,000 5 38,000
5 8 22,000 4% 5 8 38,000 4%
LG Smart
LG Smart QNED 8 12 22,000 8% 8 12 38,000 8%
QNED 48 Inch
32 Inch TV 12 15 22,000 10% 12 15 38,000 10%
TV
15 20 22,000 12% 15 20 38,000 12%
20 - 22,000 16% 20 - 38,000 16%
5 20,000 5 30,000
5 10 20,000 6% Whirlpool 5 10 30,000 6%
Whirlpool Single
10 15 20,000 10% Double Door 10 15 30,000 10%
Door Fridge
15 20 20,000 12% Fridge 15 20 30,000 12%
20 - 20,000 15% 20 - 30,000 15%
5 23,000 5 45,000
5 10 23,000 6% 5 10 45,000 6%
Godrej Single Godrej Double
10 15 23,000 10% 10 15 45,000 10%
Door Fridge Door Fridge
15 20 23,000 12% 15 20 45,000 12%
20 - 23,000 15% 20 - 45,000 15%

19 | P a g e
 Consumer:

Item Name Quantity Rate Discount Item Name Quantity Rate Discount
Less Less
From From
than than
5 20,000 5 35,000
5 8 20,000 2% 5 8 35,000 2%
Mi TV 6A Pro 32 8 12 20,000 5% Mi TV 6A Pro 8 12 35,000 5%
Inch 12 15 20,000 8% 48 Inch 12 15 35,000 8%
15 20 20,000 10% 15 20 35,000 10%
20 - 20,000 12% 20 - 35,000 12%
5 25,000 5 40,000
5 8 25,000 2% 5 8 40,000 2%
LG Smart
LG Smart QNED 8 12 25,000 5% 8 12 40,000 5%
QNED 48 Inch
32 Inch TV 12 15 25,000 8% 12 15 40,000 8%
TV
15 20 25,000 10% 15 20 40,000 10%
20 - 25,000 12% 20 - 40,000 12%
5 25,000 5 35,000
5 10 25,000 3% Whirlpool 5 10 35,000 3%
Whirlpool Single
10 15 25,000 5% Double Door 10 15 35,000 5%
Door Fridge
15 20 25,000 10% Fridge 15 20 35,000 10%
20 - 25,000 12% 20 - 35,000 12%
5 25,000 5 48,000
5 10 25,000 3% 5 10 48,000 3%
Godrej Single Godrej Double
10 15 25,000 5% 10 15 48,000 5%
Door Fridge Door Fridge
15 20 25,000 10% 15 20 48,000 10%
20 - 25,000 12% 20 - 48,000 12%

1. Sold Goods to “Aditya Agrawal” on 20% Credit as Retailer

1) 50 Pcs Mi TV 6A Pro 32 Inch TV
2) 20 Pcs Mi TV 6A Pro 48 Inch TV
3) 10 Pcs LG Smart QNED 32 Inch TV
4) 30 Pcs LG Smart QNED 48 Inch TV
5) 10 Pcs Whirlpool Single Door Fridge
6) 20 Pcs Whirlpool Double Door
7) 35 Pcs Godrej Single Door Fridge
8) 40 Godrej Double Door Fridge
2. Sold Goods to “Mrs. K” on 10% Credit as Consumer
1) 5 Pcs Mi TV 6A Pro 32 Inch TV
2) 4 Pcs Whirlpool Single Door Fridge
3) 9 Pcs LG Smart QNED 32 Inch TV
4) 12 Godrej Double Door Fridge
3. Sold Goods to “Jitesh Chaudhary” on Paid by Cash as Consumer
1) 5 Pcs LG Smart QNED 32 Inch TV
2) 10 Pcs LG Smart QNED 48 Inch TV
3) 20 Pcs Godrej Single Door Fridge

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 4. Sold Goods to “Mahesh Kumar” on Paid 60% as Retailer
1) 80 Pcs Mi TV 6A Pro 32 Inch TV
2) 30 Pcs Mi TV 6A Pro 48 Inch TV
3) 15 Pcs LG Smart QNED 32 Inch TV
4) 42 Pcs LG Smart QNED 48 Inch TV
5) 18 Pcs Godrej Single Door Fridge
6) 12 Godrej Double Door Fridge
5. Sold Goods to “Mr. Walia” on Credit as Consumer
1) 20 Pcs LG Smart QNED 48 Inch TV
2) 10 Pcs Whirlpool Single Door Fridge
6. Sold Goods to “Pardeep Electronics” on Paid by Bank Credit as Retailer
1) 10 Pcs LG Smart QNED 32 Inch TV
2) 70 Pcs LG Smart QNED 48 Inch TV
3) 30 Pcs Whirlpool Single Door Fridge
4) 60 Pcs Whirlpool Double Door
5) 35 Pcs Godrej Single Door Fridge
6) 45 Godrej Double Door Fridge
7. Sold Goods to “Suresh Mishra” on 60% Credit as Consumer
1) 5 Pcs LG Smart QNED 32 Inch TV
2) 10 Pcs LG Smart QNED 48 Inch TV
3) 15 Pcs Mi TV 6A Pro 32 Inch TV
4) 12 Godrej Double Door Fridge
8. Sold Goods to “Ranjit Arora” on 60% Credit as Consumer
1) 30 Pcs LG Smart QNED 48 Inch TV
2) 20 Pcs Whirlpool Single Door Fridge
3) 40 Pcs Whirlpool Double Door
4) 10 Pcs LG Smart QNED 48 Inch TV
5) 5 Pcs Mi TV 6A Pro 32 Inch TV
9. Sold Goods to “Karan Enterprises” on Paid 40% as Retailer
1) 70 Pcs Mi TV 6A Pro 32 Inch TV
2) 50 Pcs Mi TV 6A Pro 48 Inch TV
3) 25 Pcs LG Smart QNED 32 Inch TV
4) 12 Pcs LG Smart QNED 48 Inch TV
5) 28 Pcs Godrej Single Door Fridge
6) 42 Godrej Double Door Fridge
10. Sold Goods to “Aditya Agrawal” on 20% Credit as Retailer
1) 40 Pcs Mi TV 6A Pro 32 Inch TV
2) 50 Pcs Mi TV 6A Pro 48 Inch TV
3) 25 Pcs LG Smart QNED 32 Inch TV
4) 68 Pcs LG Smart QNED 48 Inch TV
5) 34 Pcs Whirlpool Single Door Fridge
6) 42 Pcs Whirlpool Double Door
7) 35 Pcs Godrej Single Door Fridge
8) 40 Godrej Double Door Fridge

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 Payroll
Payroll Statutory Details
Provident Fund

Company Code → WB-PT-4869207135

Company Account Group Code → WB-PT-4869207135

Company Security Code → 47895641335487

Employee State Insurance

Company Code → CT-R1-I7489J2563

ESI Branch Office → Phool Bagan

Standard Working Days Per Month → 26.00

National Pension Scheme

Corporate Registration Number → 77782869534

Corporate Branch Office Number → 77782869534

Employee Sonu Kr. Singh Sanjay Dutt Mohini Verma Rajat Partap
Name
Employee Engineer Manager Clerk Accountant
Group
Employee EM001 EM002 EM003 EM004
No.
Designation Engineer Manager Clerk Accountant
Function Software Engineer Project Manager Customer Tax Accountant
Support
Location Raja Bazar Behala C.I.T Road Tollygunge
Gender Male Male Female Male
Date of Birth 01-12-1990 01-03-1985 01-06-1992 01-04-1999
Blood Group A Positive O Negative B Positive A1 Positive
Father Name Rittik Kr. Singh Sunil Dutt Mahesh Verma Akhilesh Partap
Spouse Sital Kr. Singh Unmarried Unmarried Monika Partap
Name
Address 147, 28C, Keshab 7 Raja Raj Narayan 52B, Kailash Bose raja bazaar King's
Chandra Sen St St, Kolkata, West St, Kolkata, West Pavillion, Kolkata,
Kolkata, West Bengal 700009 Bengal 700006 West Bengal
Bengal 700009 700011
Phone No. 6254789556 7000145698 8585968956 8887575201
Email Id sonukumar32@gm [email protected] Mohiniver97@gm Rajatparta76@g
ail.com om ail.com mail.com
Account No. 9876543210 9856845632 3333257896 1118877661
IFSC Code HDFC0000693 SBIN0000001 ICIC0000003 HDFC0003933

22 | P a g e
 Bank Name HDFC Bank State Bank of India ICICI Bank HDFC Bank
Branch Nariman Point,
New Delhi Hyderabad BURDWAN
Mumbai
Pan Card ADKPR3636G BCCPK2105D ADSPD9819M AABCZ2260K
UAN No. 100194449534 100093852663 100338863721 100074558520
ESI Number UKDDN003700400 UKDDN003700400 UKDDN00370040 UKDDN00370040
00000032 00000021 000000020 000000019
Salary Details
Basic 72,000 80,000 40,000 35,000
DA As Government As Government As Government As Government
Rule Rule Rule Rule
Conveyance 1,600 1,600 1,600 1,600
HRA (Basic+DA) *50% (Basic+DA) *50% (Basic+DA) *50% (Basic+DA) *50%
TA 1,500 Per Month 1,500 Per Month 1,500 Per Month 1,500 Per Month
Overtime 300 Per Hour 250 Per Hour 100 Per Hour 150 Per Hour
PF Basic of 8.25% Basic of 8.25% Basic of 8.25% Basic of 8.25%
Professional As Per Given Data
Tax
ESI 0.25% 3.50% 0.25% 0.25%

Professional Tax

Up to Rs.8,500 Nil
Between Rs.8,500 to Rs.10,000 Nil
Between Rs.10,000 to Rs.15,000 Rs.110
Between Rs.15,000 to Rs.25,000 Rs. 130
Between Rs.25,000 to Rs.40,000 Rs. 150
Above Rs.40,001 Rs.200

Attendance Details
Attendance Sonu Kr. Singh Sanjay Dutt Mohini Verma Rajat Partap
Present 22 Days 24 Days 20 Days 23 Days
Absent 1 Days 2 Days 4 Days 1 Days
Overtime 48 Hours 14 Hours 29 Hours 32 Min 55 Hours
Paid Leave 2 Days 0 Days 0 Days 1 Days
Casual Leave 1 Days 0 Days 2 Days 1 Days

1. Maintain Attendance of the Employee of the Month July

2. Paid Salary to all Employees of the Month of July

23 | P a g e
 JOB COSTING
Question-1

Create a Godown: 1. Raja Bazar

1. Started Business with Cash of Rs. 50,00,00,000

2. Open a Bank A/c in SBI of Rs. 50,00,000
3. Purchase Goods From “Dilip Joshi” and Store at “Raja Bazar” Godown
1) 10,00,000 Pcs Bricks of Rs. 10
2) 50,000 QTL Cement of Rs. 200
3) 10,000 Ton Metal of Rs. 800
4) 2,00,000 QTL Concreate of Rs. 150
5) 1,00,000 QTL Sand of Rs. 250
6) 1,50,000 QTL Steel of Rs. 100
4. Indian Government Giving Us a Contract of:
1) 5 Km Flyover ---------------------→ Phool Bagan
2) Under Water Tunnel -------------→ Salt Lake
5. Transfer 60% Material to Phool Bagan Godown and 40% Material to Salt Lake Godown
6. Consume All Item from Phool Bagan and Salt Lake Godown
7. Purchase Goods From “Dilip Joshi” and Store at “Raja Bazar” Godown
1) 10,00,000 Pcs Bricks of Rs. 10
2) 50,000 QTL Cement of Rs. 200
3) 10,000 Ton Metal of Rs. 800
4) 2,00,000 QTL Concreate of Rs. 150
5) 1,00,000 QTL Sand of Rs. 250
6) 1,50,000 QTL Steel of Rs. 100
8. Transfer 60% Material to Phool Bagan Godown and 40% Material to Salt Lake Godown
9. Consume All Item from Phool Bagan and Salt Lake Godown
10. Purchase Goods From “Dilip Joshi” 60% Material to Phool Bagan Godown and 40% Material
to Salt Lake Godown
1) 10,00,000 Pcs Bricks of Rs. 10
2) 50,000 QTL Cement of Rs. 200
3) 10,000 Ton Metal of Rs. 800
4) 2,00,000 QTL Concreate of Rs. 150
5) 1,00,000 QTL Sand of Rs. 250
6) 1,50,000 QTL Steel of Rs. 100
11. Consume All Item from Phool Bagan and Salt Lake Godown
12. Paid Transportation Charges of Rs. 10,00,000 By Cash (Divide in Same Percentage)
13. Paid Wages of Rs. 5,00,000 by SBI
14. Paid Electricity Charges of Rs. 1,00,000 By Bank
15. Hand Over Both Project to “Indian Government” in 30% Profit of Total Expenses (Divide in
Same Percentage)
16. Received Full Amount From “Indian Government” in SBI
17. Paid Full Amount to “Dilip Joshi” By Cash

24 | P a g e
 JOB COSTING
Question-2
1. Started Business with Cash of Rs. 1,00,00,000
2. Open a Bank A/c in SBI of Rs. 80,00,000
3. Purchase Goods From “Mukesh Ambani” and Store at “Tali Gunj” Godown
1) 10,00,000 Pcs Bricks of Rs. 10
2) 5,00,000 QTL Cement of Rs. 200
3) 1,00,000 Ton Metal of Rs. 800
4) 2,00,000 QTL Concreate of Rs. 150
5) 10,00,000 QTL Sand of Rs. 250
6) 1,50,000 QTL Steel of Rs. 1000
4. Indian Government Giving Us a Contract of:
1) National Museum ---------------------→ Howrah
2) Unity Tower -------------→ Park Street
3) Water Damp -------------→ Hooghly
4) Lotus Temple -------------→ Delhi
5. Purchase Goods From “Jayant Enterprises” and Store at Main Location
1) 1,00,000 Kg Bitumen of Rs. 800
2) 5,00,000 Pcs Butyl Rubber of Rs. 750 Transfer this Item’s
3) 1,00,000 Kg Mastic Asphalt of Rs. 500 only Hooghly
4) 20,000 Kg Rigid Material of Rs. 900 Godown
5) 5,00,000 Kg Stones of Rs. 100
6. Transfer All item to 25% Equal Percentage of Each Project
7. Consume All Item from all Project’s
8. Purchase Goods From “Mukesh Ambani” on Credit
1) 10,00,000 Pcs Bricks of Rs. 10 and Store at Howrah Godown
2) 5,00,000 Pcs Bricks of Rs. 10 and Store at Park Street Godown
3) 7,00,000 Pcs Bricks of Rs. 10 and Store at Hooghly Godown
4) 3,00,000 Pcs Bricks of Rs. 10 and Store at Delhi Godown
5) 50,00,000 QTL Cement of Rs. 200 Store at Tali Gunj
6) 50,000 Ton Metal of Rs. 800 and Store at Howrah Godown
7) 7,00,000 Ton Metal of Rs. 800 and Store at Hooghly Godown
8) 40,000 Ton Metal of Rs. 800 and Store at Park Street Godown
9) 1,00,000 Ton Metal of Rs. 800 and Store at Delhi Godown
10) 4,00,000 QTL Concreate of Rs. 150 Store at Tali Gunj
11) 5,00,000 QTL Sand of Rs. 250 Store at Tali Gunj
12) 2,50,000 QTL Steel of Rs. 1,000 Store at Tali Gunj
9. Purchase Goods From “Jayant Enterprises” and Store at Hooghly Godown
1) 10,00,000 Kg Bitumen of Rs. 800
2) 50,00,000 Pcs Butyl Rubber of Rs. 750
3) 1,00,000 Kg Mastic Asphalt of Rs. 500
4) 2,00,000 Kg Rigid Material of Rs. 900
5) 5,00,000 Kg Stones of Rs. 100
10. Transfer All item to 25% Equal Percentage of Each Project
11. Consume All Item from all Project’s
12. Paid Transportation Charges of Rs. 80,00,000 By Cash (Divide in Same Percentage)
13. Paid Wages of Rs. 75,00,000 by SBI

25 | P a g e
 14. Paid Electricity Charges of Rs. 2,00,000 By Bank
15. Hand Over All Project to “Indian Government” in 30% Profit of Total Expenses (Divide in
Same Percentage)
16. Received Full Amount From “Indian Government” in SBI
17. Paid Full Amount to “Mukesh Ambani” By Cash

Job work in order

Part-1

1. Receiving a Order from “Rajesh Electronics” from Phool Bagan Godown (1-5-20??)
1) 500 Pcs Sony Play Station 6 and we charge the Cost of 1 PlayStation of Rs. 20,000 or
the Due Date of Completing the order on the Dated (1-10-20??)
2. Received Material from “Rajesh Electronics” from Phool Bagan Godown and Received in Raja
Bazar Godown. (1-6-20??)
1) 500 Pcs Custom AMD CPU
2) 500 Pcs Custom AMD GPU
3) 500 Pcs SSD Storage 1 TB
4) 1,000 Pcs Ram 64 GB
5) 500 Pcs Cooling System
6) 500 Pcs Case
7) 500 Pcs Peripherals
8) 2,000 Pcs Controllers
9) 500 Pcs AM4 Socket
10) 3,000 Pcs HDMI Ports
11) 2,000 Pcs USB Ports
3. Produce 500 Pcs Sony PlayStation 6 (1-8-20??)
4. Send Full Item to “Rajesh Electronics” Raja Bazar Godown to Phool Bagan Godown
(01-09-20??)
5. After Giving them Received cash from “Rajesh Electronics” of Rs. 1,00,00,000
(02-09-20??)

Item Name Quantity

Custom AMD CPU 1 Pcs
Custom AMD GPU 1 Pcs
SSD Storage 1 TB 1 Pcs
RAM 64 GB 2 Pcs
Cooling System 1 Pcs
Case 1 Pcs
Peripherals 1 Pcs
Controllers 4 Pcs
AM4 Socket 1 Pcs
HDMI Ports 6 Pcs
USB Ports 4 Pcs

26 | P a g e
 Job work in order
Part-2

1. Receiving a Order from “Manisha Electronics” from Behala Godown (1-4-20??)

1) 2,000 Pcs Samsung 1 Ton Air Conditioner and we charge the Cost of 1 Samsung 1 Ton
Air Conditioner of Rs. 65,000 or the Due Date of Completing the order on the Dated
(1-12-20??)
2. Received Material from “Manisha Electronics” from Behala Godown and Received in
Maniktala Godown. (1-7-20??)
1) 2,000 Pcs Compressor
2) 2,000 Pcs Evaporator Coil
3) 2,000 Pcs Condenser Coil
4) 4,000 Pcs Fan Motors (Indoor & Outdoor)
5) 4,000 Pcs Fan Blades (Indoor & Outdoor)
6) 4,000 Mtr Copper Tubes
7) 2,000 Kg Refrigerant
8) 2,000 Pcs Electronic Control Band
9) 2,000 Pcs Remote Control
10) 4,000 Pcs Filters
11) 4,000 Pcs Cabinet (Indoor & Outdoor)
12) 8,000 Pcs Mounting Brackets
13) 2,000 Pcs Wiring Harness
14) 1,60,000 Pcs Screws, Nuts and Bolts
15) 6,000 Pcs Insulation
16) 2,000 Pcs Drain Pan
3. Produce 2000 Pcs Samsung 1 Ton Air Conditioner (1-10-20??)
4. Send Full Item to “Manisha Electronics” Maniktala Godown to Behala Godown (1-11-??)
5. After Giving them Received cash from “Manisha Electronics” of Rs. 13,00,00,000 (2-11-??)

Item Name Quantity

Compressor 1 Pcs
Evaporator Coil 1 Pcs
Condenser Coil 1 Pcs
Fan Motors (Indoor & Outdoor 2 Pcs
Fan Blades (Indoor & Outdoor) 2 Pcs
Copper Tubes 2 Mtr
Refrigerant 1 Kg
Electronic Control Band 1 Pcs
Remote Control 1 Pcs
Filters 2 Pcs
Cabinet (Indoor & Outdoor) 2 Pcs
Mounting Brackets 4 Pcs
Wiring Harness 1 Pcs
Screws, Nuts and Bolts 80 Pcs
Insulation 3 Pcs
Drain Pan 1 Pcs

27 | P a g e
 Job Work out order
Question-1

Create A Godown: MG Road

1. Started Business with Cash of Rs. 12,00,00,000

2. Open a Bank A/c in HDFC Bank of Rs. 3,00,00,000
3. Purchase Goods from “Aditya Pvt. Ltd” and Store at MG Road Godown (1-4-20??)
1) 8,000 Pcs Bluetooth Chipset of Rs. 200
2) 8,000 Pcs Audio Codec of Rs. 150
3) 8,000 Pcs Digital- to Analog Converter of Rs. 250
4) 8,000 Pcs Amplifier of Rs. 200
5) 8,000 Pcs Microphone of Rs. 150
6) 8,000 Pcs Battery of Rs. 100
7) 10,000 Pcs Touch Sensors of Rs. 120
8) 8,000 Pcs LED Indicators of Rs. 100
9) 8,000 Pcs Antenna of Rs. 100
10) 8,000 Pcs PCB (Printed Circuit Board) of Rs. 150
11) 15,000 Pcs Earbud Housing of Rs. 200
12) 15,000 Pcs Ear Tips of Rs. 80
13) 8,000 Pcs Charging Case of Rs. 300
14) 8,000 Pcs Charging Case PCB of Rs. 150
15) 15,000 Pcs Charging Contacts of Rs. 120
16) 20,000 Pcs Case Hingers and Latches of Rs. 60
4. Giving Job Work Order to “BSB Electronics” on Beleghata Godown (2-4-20??)
1) 2,000 Pcs Real Me TWS and they Charges for 1 Pcs 1,500 of Each Pieces and Due
Date are (1-12-20??)

Item Name Quantity

Bluetooth Chipset 2 Pcs
Audio Codec 2 Pcs
Digital- to Analog Converter 2 Pcs
Amplifier 2 Pcs
Microphone 2 Pcs
Battery 1 Pcs
Touch Sensors 2 Pcs
LED Indicators 2 Pcs
Antenna 2 Pcs
PCB (Printed Circuit Board) 2 Pcs
Earbud Housing 4 Pcs
Ear Tips 6 Pcs
Charging Case 1 Pcs
Charging Case PCB 1 Pcs
Charging Contacts 3 Pcs
Case Hingers and Latches 5 Pcs

5. Send all item to “BSB Electronics” on Beleghata Godown (01-05-20??)

1) 4,000 Pcs Bluetooth Chipset of Rs. 200

28 | P a g e
 2) 4,000 Pcs Audio Codec of Rs. 150
3) 4,000 Pcs Digital- to Analog Converter of Rs. 250
4) 4,000 Pcs Amplifier of Rs. 200
5) 4,000 Pcs Microphone of Rs. 150
6) 2,000 Pcs Battery of Rs. 100
7) 4,000 Pcs Touch Sensors of Rs. 120
8) 4,000 Pcs LED Indicators of Rs. 100
9) 4,000 Pcs Antenna of Rs. 100
10) 4,000 Pcs PCB (Printed Circuit Board) of Rs. 150
11) 8,000 Pcs Earbud Housing of Rs. 200
12) 12,000 Pcs Ear Tips of Rs. 80
13) 2,000 Pcs Charging Case of Rs. 300
14) 2,000 Pcs Charging Case PCB of Rs. 150
15) 6,000 Pcs Charging Contacts of Rs. 120
16) 10,000 Pcs Case Hingers and Latches of Rs. 60
6. Received all 2000 Pcs Real Me TWS from “BSB Electronics” and Store at Bagmari Godown.
(1-9-20??)
7. Paid Full Amount to “BSB Electronics” of Rs. 30,00,000 (1-11-??)
8. Paid Full Amount to “Aditya Pvt. Ltd” of Rs. 2,32,00,000 (2-11-??)

29 | P a g e
 Job Work out order
Part-2

1. Purchase Goods from “Sohan Electronics Parts” and Store at Bara Bazar Godown (1-5-20??)
1) 8,000 Pcs 42-inch LED panel of Rs. 5000
2) 8,000 Pcs AC-DC converters of Rs. 3,500
3) 8,000 Pcs Digital TV tuner (DVB-T2/C/S2) of Rs. 250
4) 15,000 Pcs Stereo speakers of Rs. 200
5) 8,000 Pcs Infrared remote control of Rs. 150
6) 8,000 Pcs Plastic or metal enclosure of Rs. 100
7) 10,000 Pcs Tabletop stand or wall mount of Rs. 120
8) 8,000 Pcs HDMI Cable of Rs. 100
9) 8,000 Pcs Power Cord of Rs. 100
10) 8,000 Pkt Screws and Bolts of Rs. 150 (Alter Unit- Pkt in 100 Pcs)
11) 1,50,000 Pcs Labels and Stickers of Rs. 20
12) 15,000 Pcs Packaging of Rs. 80
13) 8,000 Pcs Motherboard of Rs. 300
14) 8,000 Pcs Processer of Rs. 150
15) 15,000 Pcs Memory of Rs. 120
16) 20,000 Pcs RAM of Rs. 60
2. Giving Job Work Order to “Sanket Electronics” on Salt Lake Godown (2-5-20??)
1) 5,000 Pcs “LG 42 Inch Android TV” and they Charges for 1 Pcs 20,000 of Each Pieces
and Their Due Date is (01-10-20??)

Item Name Quantity

42-inch LED panel 1 Pcs
AC-DC converters 1 Pcs
Digital TV tuner (DVB-T2/C/S2) 1 Pcs
Stereo speakers 2 Pcs
Infrared remote control 1 Pcs
Plastic or metal enclosure 1 Pcs
Tabletop stand or wall mount 1 Pcs
HDMI Cable 1 Pcs
Power Cord 1 Pcs
Screws and Bolts 100 Pkt
Labels and Stickers 10 Pcs
Packaging 1 Pcs
Motherboard 1 Pcs
Processer 1 Pcs
Memory 1 Pcs
RAM 1 Pcs

3. Send all item to “Sanket Electronics” on Salt Lake Godown. (01-06-20??)

1) 5,000 Pcs 42-inch LED panel of Rs. 5000
2) 5,000 Pcs AC-DC converters of Rs. 3,500
3) 5,000 Pcs Digital TV tuner (DVB-T2/C/S2) of Rs. 250
4) 10,000 Pcs Stereo speakers of Rs. 200
5) 5,000 Pcs Infrared remote control of Rs. 150

30 | P a g e
 6) 5,000 Pcs Plastic or metal enclosure of Rs. 100
7) 5,000 Pcs Tabletop stand or wall mount of Rs. 120
8) 5,000 Pcs HDMI Cable of Rs. 100
9) 5,000 Pcs Power Cord of Rs. 100
10) 5,000 Pkt Screws and Bolts of Rs. 150
11) 50,000 Pcs Labels and Stickers of Rs. 20
12) 5,000 Pcs Packaging of Rs. 80
13) 5,000 Pcs Motherboard of Rs. 300
14) 5,000 Pcs Processer of Rs. 150
15) 5,000 Pcs Memory of Rs. 120
16) 5,000 Pcs RAM of Rs. 60
4. Received all 5,000 Pcs LG 42 Inch Android TV from “Sanket Electronics” and Store at Bara
Bazar Godown (01-09-20??)
5. Paid Full Amount to “Sanket Electronics” of Rs. 10,00,00,000 (02-09-20??)
6. Paid Full Amount to “Sohan Electronics Parts” of Rs. 8,92,00,000 (01-10-20??)

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