Aspire Multimedia & Design

TALLY

Rules :

ytJtu ;tu W$th Sgt ;tu sbtt

W$th Debit (Dr.)
sbtt Credit (Cr.)
ftuE vtKt Jgtrf;t mtkm:tt fu fkvtlte vttmtu:te Q$th FtheDe Sundry Creditors
ftuE Jgtrf;t mtkm:tt fu fkkkvtlte ltu W$th JtuattKt Sundry Debtors
rbtjtf;t (ftuEvtKt) : Fixed Assets
ftuEvtKt ctukf Ftt;tw : Bank Account
DtkDttbttk ftuEvtKt S;tlttu ylgt Ftato Indirect Expenses
DtkDttbttk ftuEvtKt S;tlte ytzf;the ytJtf Indirect Incomes

***F2 – Change Date***

F2 key lttu Wvtgttudt fheltu ytvtKtu JttWath yulx[elte ;ttheFt ct’jte Ntfeyu Aeyu. sgtthu vtKt
;ttheFt ct’jt;te ntugt ;gtthu F2 Press fh;tt lteatu btwsct cttufmt SuJtt btGu Au.

Tally bttk F2 press fh;tt Current date vtAelte date ytvttu ytvt ytJte Sgt Au.

Ex. Su ;ttheFt 1-4-1999 ntugt yltu Su F2 ytvteyu ;gtth vtAelte ;ttheFt 2-4-1999 ytvttuytvt
ytJte Sgt Au. Su yvtKtu ;ttheFt 5 ytvtJte ntugt ;ttu F2 ytvteltu Box bttk 5 ;ttheFtu Enter
ytvt;tt mf[elt vth 5-4-1999 bttk SuJtt btGNtu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***F3: Change Company***

F3 key lttu Wvtgttudt bttxu ;gtthu :tE Ntfu sgtthu yuf:te JtDtthu fkvtlteytu rmtjtufx fhujt
nNtu. yuf fkvtlte rmtjtufx ntugt yltu cteB fkvtltebttk ftbt fhJtw ntugt ;ttu F3 key lttu Wvtgttudt
:ttgt.

Ex : Vinus Chemicals yltu Orbit Chemicals yu ctu fkvtlteytu ytvtKtu Select fhe Au. ytvtKtu
Vinus Chemicals fkvtltebttk ftbt fheyu Aeyu nJtu Su ytvtKtu Orbit Chemicals bttk ftbt fhJtw
ntugt ;ttu F3 Key ltu press fheltu Orbit Chemicals bttk Enter ytvtJtw.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***F4 : Contra***
sgtthu bttrjtf yltu ctukf Jtaatu JgtJtnth :ttgt ;gtthu Contra lttu Wvtgttudt fhJttu y:tJtt sgtthu
ftuE vtKt JgtJtnthbttk
ctukf yltu htufz ctkltulttu mtt:tu s WjjtuFt :t;ttu ntugt yltu yuf WDtth :t;tw ntugt ;tubts ctesw sbtt
:t;tw ntugt ;gtthu F4 key press fhe Contra vtmtk’ fhJtw.
sgtthu ctukfbtt htufz btwfJttbttk ytJtu y:tJtt ;ttu ctukf bttk:te htufz WvttzJttbttk ytJtu yt
rfmmttbttk ctukf yltu htufz lttu mtt:tu s Wvtgttudt :t;ttk ntuJtt:te Contra Voucher bttk Entry fhJte.
1) 10,000 rs. Bank Of india bttk sbtt fhtJgtt.
Bank Of India Ftt;tu W. 10000
;tu htufz Ftt;tu 10000
(ftuEvtKt ctukf Ftt;tw Bank Account group lte yk’h ytJtNtu.)
2) 8000 rs. Panjab bank bttk sbtt fhJgtt.
Punjab bank Ftt;tu W. 8000
;tu htufz Ftt;tu 8000
3) 6000 rs. SBI bank bttk sbttk fhJgtt.
SBI bank Ftt;tu W. 6000
;tu htufz Ftt;tu 6000
4) Varachha bank bttk 200 rs. Cthe Ftt;tw FttujttJgtw.
Varachha bank Ftt;tu W. 200
;tu htufz Ftt;tu 200
5) Axis Bank bttk 5000 rs. Cthe Ftt;tw FttujttJgtw.
Axis Bank Ftt;tu W. 5000
;tu htufz Ftt;tu 5000
6) HDFC ctukfbttk 25000 rs. Cthe Ftt;tw FttujttJgtw.
HDFC ctukf Ftt;tu W. 25000
;tu htufz Ftt;tu 25000
7) Bank Of india bttk:te 3000 rs. Axis Bank bttk sbttk fhtJgtt.
Bank Of india Ftt;tu W. 3000
;tu Axis bank Ftt;tu 3000
8) Dena Bank bttk 5000 rs. Cthe Ftt;tw FttujttJgtw.
Dena Bank Ftt;tu W. 5000
;tu htufz Ftt;tu 5000
9) htnwjtCttEyu Sutex bank bttk vttu;ttltt r’fht bttxu 200 rs. ltwk student account FttujttJgtw.
Sutex bank Ftt;tu W. 200
;tu htufz Ftt;tu 200
Ex:-
1. rhkfjt yu 20,000 Cthe ctukfbttk 4. HDFC bttk 1,00,000 ₨ sbtt
Ftt;tw FttujttJgtw. fhtJgtt.
2. ENtt yu 50,000 ctukf bttk sbtt 5. ~vttjteltu vtimttlte s~h ntuJtt:te
fhtJgtt. ctukfbttk:te 10,000 Wvttzgtt.
3. ~vtult yu 5,000 ctukfbttk:te 6. ytgtwMteyu 2,000 Cthe ICICI bttk
Wvttzgtt. Ftt;tw FttujttJgtw.
Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
7. rbt;tuMtCttE yu 50,000 HDFC 9. r’vtu 2,000 Cthe ctukf ytpV
bttk sbtt fhtJgtt. cthtuzt bttk Ftt;tw FtujttJgtw.
8. JtiNttjteyu 10,000 Kotak bttk 10. rJtsgt yu 1,00,000 ICICI bttk sbtt
Ftt;tw FttujttJgtw. fhtJgtt.
***F5 : Payment***
Ègtthu $k$tbttk:te ftuE vtKt he;tu htufz Sgt ;gtthu ;tulte lttuk$ bttxu F5 Press fheltu Payment
Select fhJtw. $k$tbttk:te htufz sJttltt fthKttu DtKttk Au. suJtt fu,
 $k$tbttk htufz fu ctukf «tht Ftato atwfJtJttbttk ytJtu.
 htufz Fthe’e fhJttbttk ytJtu.
 jtuKt’thtultu ;tulte jtuKte ltefG;te hfbt atwfJtJttbttk ytJtu.
 ftuE vtKt rbtjtf;tlte Fthe’e fhJttbttk ytJtu.
 ftuE vtKt Jgtr³;tlte jttult ytvte ntugt ;gtthu.
Wvthtu³;t ’huf rfmmttbttk lttuk$ Payment bttk sbtt fhJte. yrn yu Jtt;t Dgttltbttk htFtJte fu
$k$tbttk:te btt*t htufz Sgt ;gtthu s ltrn vthk;tw ctukf rmtjtf Dtx(atuf ytvteyu) ;gtthu vtKt lttuk$
Payment bttk fhJte. xwkfbttk Ègtthu $k$tbttk:te htufz rmtjtf fu ctukf rmtjtf Dtxu ;gtthu lttuk$
Payment bttk fhJte.
1. 3000 rs. Interest htufzu:te atwfJtJtwk.
Interest Ftt;tu W. 3000
;tu htufz Ftt;tu 3000
($k$tbttk :t;ttu ftuEvtKt ytzf;thtu Ftato Indirect Expense Group bttk ytJtu.)
2. 500 rs. vttKterctjt htufzu:te atwfJgtw.
Water Bill Ftt;tu W. 500
;tu htufz Ftt;tu 500
3. 9000 rs. vtdtth htufzu:te atwfJgttu. yz$t lttKtt htufzt yltu yz$t lttKtt ctukf «tht atwfJgtt.
Salary Ftt;tu W. 9000
;tu bank Ftt;tu 4500
;tu cash Ftt;tu 4500
4. NtijtuMt vttmtu:te 10000 rs. lttu bttjt htufzu:te Fthe$tu.
Fthe’ Ftt;tu W. 10000
;tu htufz Ftt;tu 10000
(lttuk$ : Fthe’ Ftt;tw nkbtuNtt Purchase Account Group lte yk’h ytJtNtu.)
5. Mohitbhai vttmtu:te 16500 rs. lttu bttjt htufzu :te Fthe$tu.
Fthe’ Ftt;tu W. 16500
;tu htufz Ftt;tu 16500
6. dttihtkdt vttmtu:te 200 rs. lttu bttjt htufzu:te Fthe$tu.
Fthe’ Ftt;tu W. 200
;tu htufz Ftt;tu 200
7. NtijtuNt vttmtu:te 7000 rs. lttu bttjt htufzu:te Fthe$tu ct$t lttKtt ctukf «tht atwfJgtt.
Fthe’ Ftt;tu W. 7000
;tu bank Ftt;tu 7000
EX:-

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
1. ysgt ltu 3,000 frbtNtlt atqfJgtw. 6. HDFC ltw jttultltwk Jgtts 4,000
2. jttExrctjtltt 10,000 ctukf:te atuf:te atwfJgtw.
atqfJgtt. 7. jttExrctjtltt 2,000 atuf:te atqfJgtt.
3. vttKtectejt 2,000 htufzu :te 8. vttKtectejt 200 atuf:te atqfJgtw.
atqfJgtw. 9. jttheCttztltt 2,000 htufzt atqfJgtt.
4. vthatqhKt Ftatto bttk 200 10. jttultltwk Jgtts 1,000 htufzu :te
atqfJgtt. atqfJgtw.
5. Landline ctejtltt 10,000 atqfJgtt.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***F6: Receipt***
sgtthu $k$t bttk ftuE vtKt he;tu htufz ytJtu ;gtthu ;tulte lttuk$ fhJtt bttxuu F6 Key Press
fheltu Receipt + Select fhJtwk. $k$t bttk htufz ytvtJttltt fthKttu DtKtt ct$t Au.
$k$t bttk btwze ;thefu htuufz ytJtu.
 $k$t bttk ftuE vtKt ©fthlte htuufz ytJtf  ’uJtt’th ;thV:te jtuKtelte hfbt btGu
:ttgt. ;gtthu.
 htuufz JtuattKt fhJttbttk ytJtu.  $k$t bttxu ftuE vtKt Jgtrf;t vttmtu:te
jttult jtEyu ;gtthu.
Wvthtu³;t ’huf rfmmttbttk lttuk$ Receipt bttk s fhJte. ftuE vtKt he;tu $k$t bttk htufz rmtjf fu ctukf
rmtjf Jt$u ;gtthu lttuk$ Receipt bttk s fhJte.
Rules : JtuattKt Ftt;tu nkbtuNtt sbtt :ttgt. JtuattKt Ftt;twk Sales Account bttk ytJtu.

1) 3000 rs. ltwk Jgtts btÉgtwk.

htuufz Ftt;tu W. 3000
;tu Jgtts Ftt;tu 3000
($k$t bttk ftuE vtKt st;tlte ytzf;the ytJtf Indirect Income Group lte yk’h ytJtNtu.)
2) 15000 rs. lttu vtdtth htufzu :te btÉgttu.
htufz Ftt;tu W. 15000
;tu vtdtth Ftt;tu 15000
3) NtijtuMt CttE ltu 14800 rs. lttu bttjt htufzu :te Jtuagttu. ct$t lttKtt ctukfltt atkuf «tht btÉgtt.
ctukf Ftt;tu W. 14800
;tu JtukattKt Ftt;tu 14800
4) vtwltbt ltu 26580 rs. lttu bttjt htufzu :te Jtuagttu. yz$t lttKttk htufz yltu yz$t lttKttk ctukf «tht
btÉgtt.
htufz Ftt;tu W. 13290
ctukf Ftt;tu W. 13290
;tu JtukattKt Ftt;tu 26580
5) mtwCttMtatkªltu 17200 rs. lttu bttjt htufzu :te Jtuagttu 30% lttKttk ctukf «tht btÉgtt yltu yz$t
lttKttk htufzu :te btÉgttk.
htufz Ftt;tu W. 12040
ctukf Ftt;tu W. 5160
;tu JtukattKt Ftt;tu 17200
6) 400 Rs. vttKte-rctjt btÉgtwk.
htufz Ftt;tu W. 400
;tu vttKte-rctjt Ftt;tu 400
7) rfhKt ltu 30000 rs. lttu bttjt htufzu :te Jtukagttu yltu 5% lttKttk htufzu :te btÉgttk yltu yz$t
lttKttk ctukf bttk:te btÉgtt.
htufz Ftt;tu W. 6000
ctukf Ftt;tu W. 24000
;tu JtukattKt Ftt;tu 30,000

EX:-

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
1) 40,000 frbtNtlt btGgtw. 5) 35,000 ₨ Jgtts btGgtwk.
2) ysgtCttE yu 10,000₨ Jgtts 6) 40,000₨ frbtNtlt btGgtwk.
ytvgtwk. 7) jttheCttzwk 10,000 btGgtwk.
3) nubtk;tlte vttmtu:te 4,000 vttKte 8) 5,000₨ Jgtts btGgtwk.
ctejt btGgtwk. 9) 10,000₨ frbtNtlt btGgtwk.
4) vttKtectejt ltt 10,000 btGgtt. 10) 50,000₨ vttKtectejt btGgtwk.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***F7-Journal***
yt yuf Adjustment vouchers Au. su JgtJtnthtulte lttukDt Contra, payment, Receipt ,sales,
Purchase bttk lttukDt ltt :ttgt ;tulte lttuk"t F7 Key Press fhe Journal bttk fhJte.
Fthe’vth;t , JtuattKtvth;t ;tubts DtkDttbttk ftuE vtKt rbtjtf;tlte WDtthFthe’e fhJttbttk ytJtu ;ttu ’huflte
lttukDt Journal bttk fhJte.
1. 5000 ltwk Nte;tjt Vrltoath bttxo bttk:te Fthe$w.
Vrltoath Ftt;tu W. 5000
;tu Nte;tjt Vrltoath Ftt;tu 5000
(ftuEvtKt rbtjtf;tltw Ftt;tw Fixed Assets bttk sgtthu ftuE Jgtrf;t mtkm:tt fu fkvtlte vttmtu:te WDtth
Fthe’e Sundhy creditros btt ytJtNtu.)
2. 20,000 JtturNtkdt btNtelt vtqltbt Ejtufxtu[rltfmt WDtth Fthe’e fhe.
JtturNtkdt btNtelt Ftt;tu W. 20,000
;tu vtqltbt Ejtufxtu[rltfmt Ftt;tu 20,000
3. 25,000 lte sJtujthe bttk:te Fthe’e.
sJtujthe Ftt;tu W. 25,000
;tu htDtu sJtujthe Ftt;tu 25,000
4. 42,000 ltwk Laptop Croma Show Room bttk:te Fthe$w.
Laptop Ftt;tu W. 42,000
;tu Croma Show Room Ftt;tu 42,000
5. 60,000 ltwk Spelender Bike Shivani Show Room bttk:te WDtth Fthe$w.
Bike Ftt;tu W. 60,000
;tu Shivani Show Room Ftt;tu 60,000
6. 12,000 lttu Nokia Mobile Bhatiya Mobile bttk:te WDtth Fthe$tu.
Nokia Mobile Ftt;tu W. 12,000
;tu Bhatiya Mobile Ftt;tu 12,000
7. Galaxy Furniture Mart bttk:te 20,000 Bed, 11000 ltwk Dressing table, 1800 lttu Cupboard,
4000 Tripai, 2000 Chair WDtth Fthe$wk.
bad Ftt;tu W. 20000
dressing table Ftt;tu W. 11000
cupboard Ftt;tu W. 18000
tripai Ftt;tu W. 40000
chair Ftt;tu W. 2000
;tu galaxy furniture Ftt;tu 38800
EX:-
1) 10,000 ltwk btNtelt Excel machinery 3) 10,000 ltwk bttucttEjt A-1 Mobile
bttk:te Fthe$wk. bttk:te Fthe$tu.
2) 10,000 ltwk Vrltoath Nte;tjt bttk:te 4) 40,000 ltwk jtuvtxtuvt icon Digital
Fthe$wk. bttk:te Fthe$wk.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
5) 10,000 ltwk Computer Gyanganga 8) 50,000 ltwk JtturNtkdt btNtelt Angel
bttk:te Fthe$wk. bttk:te Fthe$wk.
6) 9,999 lttu bttucttEjt podur bttk:te 9) 70,000 ltwk Vrltoath Nte;tjt bttk:te
Fthe$tu. Fthe$wk
7) 20,000 ltwk A.C Blue star bttk:te
Fthe$wk.
10) 10,000 ltwk xuctjt, 20,000 lte FtwhNte, 3,000 xevttuE, 50,000 z[uNtekdt xuctjt ykrctft
Vrltoath bttk:te Fthe$wk.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***F8: Sales***
sgtthu $k$tbttk W$th JtuattKt :ttgt ;gtthu ;tulte lttik$ fhJtt F8 press fheltu sales vtmtk’ fhJtwk.
1. 5000rs. lttu bttjt Cth;tCttE ltu W$th Jtuagtttu.
Cth;tCttE Ftt;tu W. 5000
;tu JtuattKt Ftt;tu 5000
2. btwfuNtCttE ltu 7000 rs. lttu bttjt W$th Jtuagttu.
btwfuNtCttE Ftt;tu W. 7000
;tu JtuattKt Ftt;tu 7000
3. ysgtltu 9000lttu bttjt 8% Jtuvtthe JtxtJtu Jtuagttu.
ysgt Ftt;tu W. 8280
;tu JtuattKt Ftt;tu 8280
(trade discount by 9000rs. at 8% discount)
4. dte;ttltu 16580 bttjt 12% Jtuvtthe JtxtJtu Jtuagttu.
dte;tt Ftt;tu W. 14590
;tu JtuattKt Ftt;tu 14590
5. dtti;tbtvtthuFt ltu 11000 lttu bttjt 2% Jtuvtthe JtxtJtu Jtuagttu.
dtti;tbt vtthuFt W. 10780
;tu JtuattKt Ftt;tu 10780
6. rJtsgt mtujmtbtult 32000 lttu bttjt 12.5%Jtuvtthe JtxtJtu Jtuagttu.
rJtsgt mtujmtbtult Ftt;tu W. 28000
;tu JtuattKt Ftt;tu 28000
7. rNtJtfwvtt jtumt 36980 lttu bttjt 8.5% Jtuvtthe JtxtJtu Jtuagttu.
rNtJtfwvtt jtumt Ftt;tu W. 33836.70
;tu JtuattKt Ftt;tu 33836.70
8. ftjtwCttE 2000 lttu bttjt W$th Jtuagttu.
ftjtwCttE Ftt;tu W. 2000
;tu JtuattKt Ftt;tu 2000
9. Ctwvt;tCttE ltu 16220lttu bttjt 11% JtxtJtu Jtagttu.
Ctwvt;tCttE Ftt;tu W. 14435.80
;tu JtuattKt Ftt;tu 14435.80
Ex:
1) sgtuNtCttE ltu 10,000 lttu bttjt 6) rbt;tuNtltu 32,000 lttu bttjt 10%
Jtuagttu. Jtuvtthe JtxtJtu yltu 5%
2) vtkfsCttEltu 25,000 lttu bttjt Jtuvtthe JtxtJtu Jtuagttu.
7% Jtuvtthe JtxtJtu Jtuagttu. 7) 50,000 lttu bttjt ysgtCttE ltu
3) htnwjtltu 40,000 lttu bttjt 14% Jtuagttu.
Jtuvtthe JtxtJtu Jtuagttu. 8) htsuNtCttE ltu 39,000 lttu bttjt
4) vt{ftNtltu 29,000 lttu bttjt 8.5% Jtuagttu.
Jtuvtthe JtxtJtu Jtuagttu. 9) htS ltu 90,000 lttu bttjt
5) fwjt’evtltu 25,000 lttu bttjt 4% Jtuagttu.
Jtuvtthe JtxtJtu Jtuagttu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
10) mte;ttltu 1,00,000 lttu bttjt 25% Jtuvtthe JtxtJtu Jtuagttu.

***F9:- Purchase***
sgtthu $k$t btt WDtt2 Ft2eDe :ttgt ;gtt2u ;tulte lttukDt f2Jtt F9 press Purchase select
f2Jtw.

1. 9000rs. lttu bttjt yNttufCttE vttmtu :te W$t2 Fthe$tu

Fthe’ Ftt;tu WDtt2 9000
;tu yNttufCttE Ftt;tu 9000
2. ltgtlt vttmtu:te 16000 lttu bttjt WDtt2 Ftr2Dttu.
Fthe’ Ftt;tu W. 16000
;tu ltgtlt Ftt;tu 16000
3. vtwltbt lte jttult vttmtu :te 25180 lttu bttjt 4% Jtuvtthe JtxtJt Ftr2$tu
Ftr2’Ftt;tu W. 24173
;tu vtwltbt $e jttult Ftt;tu . 24173
4. C.P.S Showroom btt:te 17950 lttu bttjt 12% Jtuvtthe JtxtJtu Fth
Fthe’ Ftt;tu W. 15796
;tu C.P.S Showroom Ftt;tu 15796
5. Iscon mall btt:te 75000 lttu bttjt 14% Jtuvtthe JtxtJtu Ftr2$tu
Fthe’ Ftt;tu W. 64500
;tu iscon mall Ftt;tu 64500
6. dter2mtCttE vttmtu:te 2200 lttu bttjt WDtt2 Fthe$tu
Ftr2D Ftt;tu W. 2200
;tu dte2emtCttE Ftt;tu 2200
7. ltgtlt vttmtu :te 36250 lttu bttjt 10.50%Jtuvtthe JtxtJt Ft2e$tu
Ftr2D Ftt;tu W. 32444
;tu ltgtlt Ftt;tu 32444
8. D.Mart Mall btt:te 15000 lttu bttjt 11% Jtuvtthe JtxtJt Ft2e$tu
Ftr2’ Ftt;tu W. 10235
;tu D.Mart Mall Ftt;tu 10235

EX:-

1. Mobile shop bttk:te 25,000 lttu bttjt 3. Sita Janral store vttmtu:te 30,000
Fthe$tu. lttu bttjt Fthe$tu.
2. htbt frhgttltt bttk:te 2,000 lttu bttjt 4. 7 Wedding House bttk:te 29,000
Fthe$tu. lttu bttjt Fthe$tu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
5. Akshar Lace bttk:te 25,000 lttu bttjt 8. Madhuram bttk:te 10,000 lttu bttjt
Fthe$tu. Fthe$tu.
6. Sahjanand bttk:te 24,999 lttu bttjt 9. Kaveri bttk:te 25,000 lttu bttjt
Fthe$tu. Fthe$tu.
7. Meera bttk:te 500 lttu bttjt 10. rNtJttlte bttk:te 10,000 lttu bttjt
Fthe$tu. Fthe$tu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***btwze ykdtu lttu JgtJtnthtu***
 btwze [capital]

ftuE Jtuvtthe vtuXe fu fkvtlte vttu;ttlttu Jtuvtth fhJtt bttxu su hfbt $k$t btt htufu ;tultu btwze
fnuJttgt,Jtuvtt2e $k$tbttk btwze ;t2efu 2tufz 2fbt Wvthtk;t ylgt rbtjtf;t vtKt jttJte Ntfu. ytJte
btwze ;tu $k$tlte Nt2wyt;t bttk jttJtu y:tJtt $k$tu attjtw ntugt ;gtt2u shwh vtzu ;gtt2u jttJte
Ntfu Au. $k$tbttk bttjtef vttu;ttlte htufz btqze fh;tt Jt$w hfbt mttbttlgt he;tu Wvttz;ttu lt:te
;tu:te sbtt cttfe ctt;ttJtu Au.
 Wvttz:- [Drawing]
Jtuvtt2e $kDtt btt:te vttu;ttlte Fttltdte fu ykdt;t JgtJtnt2 bttxu 2tufz 2fbt bttjt fu btejtf;t jtE
stgt Au ;tultu Wvttz fnu Au , Jtuvtt2e Wvttz f2u ;gtt2u ;tuxjtu ykNtu Wvttz btwze Dtxu Au
JtMtoltt yk;tu Wvttz Ftt;tw ctkDt f2e btwze Ftt;tu jtE sJttbttk ytJtu Au su:te ;tuxjte btqze
$k$t bttk:te ytuAe :ttgt AU.
1. $k$t bttk Jt$w lttKtt lte s2w2 ntuJtt :te $k$tltt bttjtefu 5000 mfwx2 Jtuagtw 3000
btwze ;t2efu jttJgtt
2tufz Ftt;tu W. 3000
;tu btqze Ftt;tu 3000
Note :- sales by scooter 5000 rs. at
Rules:- btqze Ftt;tw nbtuNttk capital a/c bttk ytJtNtu.
2. $k$t bttk bttrjtf btwze ;t2efu 8000 rs. btqze ;thefu jttJgtt.
htufz Ftt;tu W. 8000
;tu btqze Ftt;tu 8000
3. shaileshbhai yu $k$tbttk btqze ;thefu 20000 rs. htufzt , 15000 ltw Vrltath btqze ;thefu
jttJgtt yltu 15000 lte r`bt;te lte jttult ytvgtt.
htufz Ftt;tu W. 20000
Vrltath Ftt;tu W. 15000
;tu btqze Ftt;tu 35000
Note=r`bt;te jttult yu yuf sJttct’tr2 ntuJtt :te [loans libity] btt ytJtu.
4. dtti;tbtCttE $k$t bttk 35000 2tufz 25000, A.c. 40000 laptop, chair 2000 btwze ;t2efu
jttJgtt yltu 45000lte HDFC lte jttult jttJgtt .
2tufz Ftt;tu W. 35000
A.c. Ftt;tu W. 25000
Laptop Ftt;tu W. 40000
Chair Ftt;tu W. 2000
;tu btwze Ftt;tu s.12000
htufz Ftt;tu W. 41500
;tu HDFC ctulf Ftt;tu s. 41500
5. vtegtwmtCttE $k$t bttk 11000 2tufzt 35000 office furnitur , 35000 computer , 6000
printar , 16000 Sofa btwze ;t2efu jttJgtt yltu 8000 lte icici bank lte loan jttJgtt.
Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
2tufz Ftt;tu W. 11000
Office furnitur Ftt;tu W. 35000
Computer Ftt;tu W. 35000
Printar Ftt;tu W. 6000
Sofa Ftt;tu W. 16000
;tu btwze Ftt;tu sbtt. 103000
htufz Ftt;tu W. 80000
;tu icici Bank Ftt;tu sbtt. 80000
6. 2btuNtCttE $k$t bttk 5000 2tufzt ,10000 Computer, 10000 Tebal, btwze ;t2efu jttJgtt
yltu 27000 lte varrachha benk btt:te loan jttJgtt.
2tufz Ftt;tu W. 5000
Computer Ftt;tu W. 100000
Tebal Ftt;tu W. 1000
;tu btwze Ftt;tu sbtt.115000
htufz Ftt;tu W. 27000
;tu varachha bank Ftt;tu sbtt .27000
Ex:-
1) DtkDttbttk 20,000 htufzt, 50,000 ltwk Vrltoath, 10,000 ltwk jtuvtxtuvt, 1,00,000 lte fth
btqze ;thefu jttJgtt.
2) HDFC lte 10,00,000 lte jttult btqze ;thefu jttJgtt.
3) 1,00,000 ltwk mttultw Jtuateltu 50,000 btqze ;thefu jttJgtt.
4) 90,000 ltwk swltw Bike Jtuateltu 5) DtkDttu attjtw fhJtt bttxu 50,000
50,000 btqze ;thefu jttJgtt. htufzt jttJgtt.
6) 50,000 ltwk A/C-10,000, Fan-30,000, Chair-80,000 ltwk Computer DtkDttbttk btqze
;thefu jttJgtt.
7) 1,00,000 Cash btqze ;thefu jttJgtt. 10) 25,000 ltwk Vrltoath btqze ;thefu
8) 1,90,999 lte fth DtkDtt bttxu jttJgtt. jttJgtt.
9) vtmtoltjt JtvthtNt bttxu 80,000
DtkDtt bttk:te jteDtt.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***Discount***
1. Jtuvtt2eJtxtJtu (Trade Discount)
W;vtt’f Awxf Jtuvtt2e ltu bttjt Jtuatu ;gtt2u bttjtlte Atvtujte rkfbt;t vt2 ybtwf
xft JtG;t2 mtwDte ftvte ytvtu Au. yt JtG;t2ltu Jtuvtt2e JtxtJt fnu Au. Jtuvtt2e
JtxtJt lte attuvtzu lttukDt :t;te lt:te. vt2k;tw ;tulte 2fbt ctt’ f2eltu s attuvtzt bttk
’NttoJtJttbttk ytJtu Au.
2. 2tufz JtxtJt (Cash Discount)
rltgt;t btw’;t f2;tt Jtnujte btw’;tu dt{tnf lttKtt atwfJtu ;ttu ;tulte vttmtusu 2fbt
ytuAe jtuJttbttk yttJtu ;tultu 2tufz JtxtJt fnu Au. mttbttlgt 2e;tu ybtwf rltr#;t mtbtgt
btgtto’tbttk ytvtJtt Ft2e’ vtAe ;t2;t s lttKttk atwfJtltt2ltu yt JtG;t2 ytvtJttbttk ytJtu
Au.
Jtuvtt2e JtxtJtlte yt lttukDt attuvtzu :t;te lt:te. vt2k;tw 2tufz JtxtJtlte 2fbt
FtatU fu ytJtf ;t2efu rnmttcte attuvtzu nkbtuNtt lttku$ :ttgt Au.

2tufz JtxtJt
btGujt 2tufz JtxtJt (ytJtf)
Cash Discount Recivable
(Indirect income)

ytvtujt 2tufz JtxtJt(Ftato)

Cash Discount Payble
(Indirect expenses)
Ledger a/c creation:-
Purchase A/c
Name: purchase a/c
Group:- purchase
Opening balance Dr./Cr.
Accept

1. vt2uNtCtE vttmtu:te 10000 lttu bttjt 10% 2tufz JtxtJtu 2tufzu :te Ft2e$tu.
Ft2e’ Ftt;tu W. 10000
;tu htufz Ftt;tu 9000
;tu btGujt JtxtJt Ftt;tu 1000
2. rfNttu2ltu 16000 lttu bttjt 6% 2tu.JtxtJtu 2tufzu :te Jtuagttu 30% 2tufzt yltu 70%
ctukf }t2t atwfJgtt.
2tufz Ftt;tu W. 4512
ctukf Ftt;tu W. 10528
ytvtujt JtxtJt Ftt;tu W. 960
;tu JtuattKt Ftt;tu. 16000

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
3. Jinet Aman 81000 lttu bttjt 2tufzu :te Jtuagttu 91% ctukf ltt atuf }t2t yltu 9% htufzt
btGgtt. vthk;tw ;tultu 12% 2tufztu JtxtJt ytvgttu.
2tufz Ftt;tu W. 6415.20
ctukf Ftt;tu W. 64864.80
ytvtujt 2tufz Ftt;tu W. 9720
;tu JtuattKt Ftt;tu 81000
4. dttir2 vttmtu:te 87000 lttu bttjt 17% 2tufz JtxtJtu 2tufzu :te Ft2e$tu subttk 50%
lttKtt ctukf }t2t yltu 50% 2tufzu:te atwfJgtt.
Ft2e’ Ftt;tu W. 87000
;tu btGujt 2tufz Jt. Ftt;tu 14790
;tu 2tufz Ftt;tu 36105
;tu ctukf Ftt;tu 36105
5. sbtltt ctt rJt$tjtgt 16750 lttu bttjt 7.50% 2tufz JtxtJtu 2tufzu:te Jtuagttu. ct$t lttKtt
ctukfltt atuf }t2t atwfJgtt.
ytvtujt 2tufz JtxtJt Ftt;tu W. 125850
ctukf Ftt;tu W. 15521.50
;tu JtuattKt Ftt;tu 16780
6. vtwS Ejtufx[turltfmt btt:te 30.000 ltwk 2uVes2ux2 12% 2tu.JtxtJt 2tufzuu:te
Ft2e$w.
2uVes2ux2 Ftt;tu W. 30.000
;tu btGujt 2tufz JtxtJt Ftt;tu 3600
;tu 2tufz Ftt;tu 26400
7. Lovely Graphics bttk:te 36000lttu bttjt 6% 2tufz JtxtJt 2tufzu:te Ft2e$tu. 20% lttKtt
2tufzt yltu 80% ctukf }t2t atwfJgtt.
Ft2e’ Ftt;tu W. 36000
;tu btGujtu 2tufz JtxtJt Ftt;tu 2160
;tu 2tufz Ftt;tu 6768
;tu ctukf Ftt;tu 27072
8. Shivani Show Room bttk:te 60000 lte Splender Bike Ftr2’e subttk company 12%
2tufz JtxtJt ytvgttu. yltu ct$t lttKtt ctukfltt atuf }t2t atwfJgtt.
Splender Bike Ftt;tu W. 60000
;tu btGujt 2tufzJtztJt Ftt;tu 7200
;tu ctukf Ftt;tu 52800
EX:-
1) ~.10,000 lttu bttjt 2% htufz JtxtJtu yltu 5% Jtuvtthe JtxtJtu htnwjt
vttmtu:te Fthe$tu.
2) htbtltu 25,000 lttu bttjt 15.5% yu htufzu:te Jtuagttu.
3) rbt;tuMt vttmtu:te 40,000 lttu bttjt 13% htufz JtxtJtu Fthe$tu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
4) htbtathKtltu 39,000 lttu bttjt 8% htufz JtxtJtu yltu 9% Jtuvtthe JtxtJtu
htnwjt vttmtu:te Jtuagttu ctDtt lttKtt htufzt atqfJgtt.
5) hbtejtt vttmtu:te 29,500 lttu bttjt 4.5% htufz JtxtJtu htufzu:te Fthe$tu.
6) ltgtltltu 39,500 lttu bttjt 18.5% htufz JtxtJtu htufzu:te Jtuagttu.
7) rltbttoKt vttmtu:te 1,19,500 lttu bttjt 20% htufz JtxtJtu htufzu:te Fthe$tu.
8) Jtlthtsltu 2,29,999 lttu bttjt 2% htufz JtxtJtu htufzu:te Jtuagttu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
 htufzltt JttWath: Contra, Payment, Receipt
 WDtthltt JttWath: Journal, Sales, (Jtu.JtxtJt)
***htufz Fthe’e JtuattKtltt JgtJtnthtu***
Jtuvtthe bttjt fu su Jtm;twlttu Jtuvtth fh;ttu ntugt yuxjtu fu Jtm;twlte Fthe’e fu
JtuattKt fhe ;tubttk:te ltVtu btuGJt;ttu ntugt ;tu Jtm;twlte ates fu Jtuvtthelttu bttjt
fnuJttgt Au.
Ex.
ftvtzltt Jtuvtthe bttxu ftvtz yu bttjt dtKttgt Au. fthKtfu ;tuytu ;tu Jtm;twlttu
Jtuvtth fhu Au. yuxjtu fu ;tulte Fthe’e fhe ;tultw JtuattKt fhe ;tu bttk:te ltVtu
btuGJtu Au: vthk;tw ;tu ftvtzlttu Jtuvtthe Vrltoath Fthe’u ;ttu Vrltoath ;tubttk bttjt lt
dtKttgt. fthKtfu ;tu Vrltoath fhe JtuattKt bttxu Fthe’;ttu lt:te bttxu Vrltoath yu
rbtjtf;t dtKttgt.
1. Sahil vttmtu:te 7000 lttu bttjt htufzu:te Fthe$tu.
Fthe’ Ftt;tu W. 7000
;tu htufz Ftt;tu 7000
2. Nayan ltu 225 lttu bttjt htufzu:te Jtuagttu.
htufz Ftt;tu W. 2250
;tu JtuattKt Ftt;tu 2250
3. Geeta vttmtu:te 19000 lttu bttjt htufzu:te Fthe$tu 25% lttKtt htufzt yltu 75%
ctukf mttht atwfJgtt.
Fthe’ Ftt;tu W. 14800
;tu htufz Ftt;tu 14800
;tu ctukf Ftt;tu 14800
4. Manoj lttu 6230 lttu bttjt htufzu:te Jtuagttu 33.33% lttKtt ctukf ltt atuf }tht btÉgtt.
htufz Ftt;tu W. 2076.46
ctukf Ftt;tu W. 4153.54
;tu JtuattKt Ftt;tu 6230
5. vt{Vwjjt vttmtu:te 1120 lttu bttjt htufzu:te Fthe$tu ctDtt lttKtt ctukf ltt atuf Ytht
atwfJgtt.
Fthe’ Ftt;tu W. 1120
;tu ctukf Ftt;tu 1120
6. ctltthmte, vttltJttGt vttmtu:te 70,000 lttu bttjt htufzu:te Fthe$tu: 15% lttKtt ctukf
Ytht atwfJgtt.
Fthe’ Ftt;tu W. 70,000
;tu ctukf Ftt;tu 54000
;tu JtuattKt Ftt;tu 10500

EX:

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
1. ysgt vttmtu:te 10,000 lttu bttjt htufzu:te Fthe$tu.
2. yrvto;t ltu 20,000 lttu bttjt htufzu:te Jtuagttu.
3. ltJtelt vttmtu:te 50,000 lttu bttjt htufzu:te Fthe$tu.
4. nuJtelt ltu 69,000 lttu bttjt htufzu:te Jtuagttu.
5. Jttmtw ltu 70,000 lttu bttjt htufzu:te Jtuagttu.
6. vt{e;te vttmtu:te 78,000 lttu bttjt htufzu:te Fthe$tu.
7. vtt~jt ltu 58,000 lttu bttjt htufzu:te Jtuagttu.
8. htDtu bttk:te 9,000 lttu bttjt htufzu:te Fthe$tu.
9. htuNtlte ltu 45,000 lttu bttjt htufzu:te Jtuagttu.
10. ykNt vttmtu:te 99,000 lttu bttjt htufzu:te Fthe$tu.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***WDtt2 Ft2e’e JtuattKtltt JgtJtnt2tu***
 ’uJtt’t2tu fu jtuKtwk (debtors)

sgtt2u ftuE Jgtrf;t vttmtu ytvtKtu lttKttk jtuJttlttk ntugt ;ttu ;tu ytvtKtu ’uJtt’t2
fnuJttgt ytJte Jgtrf;tltu ytvtKtu ftk ;ttu WDtt2 bttjt Jtuagttu ntugt ,mtuJtt ytvte ntugt
vtuuuuuiuumtt $eUgtt ntugt fu ftugt vtKt S;tltt JgtJtnt2tubttk ;tu Jgtrf;t ltu ytvtKte vttmtu
fkE jttCt btuGJgttu ntugt Au. yt Jgtrf;t vttmtu jtuJttlte 2fbt ytvtKtw jtuKtkw Au.
’t.;t A ltu 500 lttu bttjt WDtt2 Jtuagttu ntugt ;ttu A vttmtu:te ytvtKtu 500 jtuJttltt Au.
;tu:te A 500 ltt ’uJtt’t2 Au.

 jtuKt’t2 fu ’uJtw (Craditors)

su Jgtrf;t ltu ytvtKtu lttKtt atwfJttltt ntugt ;tu Jgtrf;t jtuKt’t2 fnuJttgt ytvtKtu bttjt
W$t2 Ft2e$tu ntugt vtimtt QAeltt jte$t ntugt fu ftugt vtKt S;tltt JgtJtnt2 btt ;tulte vttmtu
:te ybtwf 2fbtlttu jttCt ytvtKtu jte$tu ntugt ;ttu ;tu Jgtrf;t ltu ytvtKtu 2fbt atwfJttlte Au.
;tultu atwfJttlte 2fbt ytvtKtw ’uJtwk Au.
’t.;t B vttmtu:te ytvtKtu 250 lttu bttjt Ft2e’e yu ;ttu ytvtKtu B ltu 250 atwfJtJttlttk Au

 ’uJtw fu jtuKtw fgtt2u W’CtJtu?

$k$tlttu bttrjtf sgtt2u $k$t bttxu bttjt Ft2e’u yltu 2tufzu atwfJtu ;ttu $k$tbtt ’uJtw
W’CtJtu ltne yuxjtu fu $k$t bttk $k$t bttk jtuKt’t2 W’CtJtu ltrn.

$k$tlttu bttrjtf sgtt2u $k$t bttxu bttjt Ft2e’u yltu 2tufzu atwfJtu ltrn ;ttu $k$t bttk
’uJtw W’CtJtu Au. bttjtef bttjt Ft2e’u yltu mttbtu 2tufz lt ytvtu ;ttu mttbtuJttGe Jgtrf;t
$k$t bttxu jtuKt’t2 ctltu Au. (Purchase / Sales)

1. RS 500 lttu bttjt ;t2wKtltu W$t2 Jtuagttu.

;t2wKt Ftt;tu W. 500
;tu JtuattKt Ftt;tu 500
2. mttdth rjt.fkvtrlt vttmtu:te Rs 2200 lttu bttjt 10%Jtuvtt2e Jt.xtJtu W. Fthe$tu.
Ft2e’ Ftt;tu W. 1800
;tu mttdt2 rjt.fkvtrlt Ftt;tu 1800
3. Rs 3000 lttu bttjt 10% Jtu.JtxtJtu B;tul}ltu Jtuagttu.
B;tul} Ftt;tu W. 2700
;tu JtuattKt Ftt;tu 2700
4. ftsjtltu 76000 lttu 7% Jtu.JtxtJtu Jtuagttu.
ftsjt Ftt;tu W. 70680
;tu JtuattKt Ftt;tu 70680
5. rf2Kt vttmtu:te 22000 lttu bttjt 8% Jtu.JtxtJtu Fthe$tu.
Ft2e’ Ftt;tu W. 20424

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
;tu rf2Kt Ftt;tu 20424
6. Relince Fresh Show Room 16000 lttu bttjt 5%Jtu.JtxtJtu Fthe$tu.
Ft2e’ Ftt;tu W. 15000
;tu Relince Fresh Show Room Ftt;tu 15000
7. TVS Show Room bttk 38000 lttu bttjt 12%Jtu.JtxtJtu Fthe$tu.
TVS Show Room Ftt;tu 33440
;tu JtuattKt Ftt;tu 33440
8. ytmtt2tbt cttvtw vttmtu:te 17000 lttu btjt 5% Jtu.JtxtJtu Fthe$tu.
Ft2e’ Ftt;tu W. 16150
;tu ytmtt2tbt cttvtw Ftt;tu 16150
9. Manmohan singh ltu 31290rs. lttu bttjt 8.50% Jtu.JtxtJtu Jtuagttu.
Manmohan singh Ftt;tu W. 28630
;tu JtuattKt Ftt;tu 28630

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***Purchase Return***

fuxjtef Jtth Fthe’ujttu bttjt ltwfmttlte ntugt,ltbtwltt btwsctlttu lt ntugt;ttu ,W;th;te

fHttlttu ntugt,;gtthu Fthe’ujt bttjt vth;t fhJttbttk ytJtu ;tultu Fthe’ bttjt fnu Au.
yt he;tu Fthe’ujttu bttjt vth;t fhJtt:te bttjt stgt Au. yuxjtu fu Fthe’ujt bttjt vth;t
Ft;tw sbtt :ttgt Au. bttjt vth;t fheyu ;tultu bttjt btGu Au.;tu:te ;tu Jtuvttheltu Ftt;tu
W$thJttbttk ytJtu Au.
 Fthe’e nbtukNtt WDtth :ttgt.
 Fthe’ vth;t sbtt :ttgt.

1. sgtuNt vttmtu:te 10000 lttu bttjt 10% Jtu. JtxtJt yltu 5% htu.Jt.FtheDttu subtt 1000
lttu bttjt ltwfmttltJttGtu ntuJtt:te bttjtvth;t fgtto Jgtfr;tltt lttKtt htufz :te atwfJgtt.

Fthe’ Ftt;tu W 9000

;tu sgtuNt Ftt;tu 9000
(ctrade discont 10000 at 15% dis.)
sgtuNt Ftt;tu W 1000
;tu Fthe’vth;t Ftt;tu 1000
sgtuNt Ftt;tu W 8000
;tu htufz Ftt;tu 7600
;tu bt.Jt Ftt;tu 400

2. rvtgtwMt vttmtu:te 27500 lttu bttjt 4% Jtu.Jt. yltu 6% htu.Jt. FtheDttu subttk 2225
bttjt ltwfmttlte ntuJtt:te vth;t fgtto cttfe lttKtt yzDtt ctukf yltu htufz vth;t atwfJgtt.

FtheDt Ftt;tu W. 26400

;tu rvtgtwMt Ftt;tu 26400.
rvtgtwMt Ftt;tu W. 2225
;tu Ft.vt.Ftt;tu 2225
rvtgtwMt Ftt;tu W 24175
;tu htufz Ftt;tu 11362
;tu ctuf Ftt;tu 11362
;tu bt.Jt Ftt;tu 1450

3. heltt vttmtu:te 40000 lttu bttjt 11% Jtu.Jt yltu 8% htu.Jt FtheDttu subtt 10%
ltwfmttlt JttGtu vth;t fgtto. cttfeltt 30% htufz yltu 70% ctukf ªtht atwfJgtt.

Fthe’ Ftt;tu W. 35600

;tu heltt Ftt;tu 35600
Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
hebtt Ftt;tu W. 3560
;tu Ft.vt Ftt;tu 3560
hebtt Ftt;tu W 32040
;tu bt.Jt Ftt;tu 2563
;tu htufz Ftt;tu 8843
;tu JtxtJt Ftt;tu 20634
4. bttultt vttmtu:te 3860 lttu bttjt 2% Jtuvtthe JtxtJtu yltu 4% htu.Jt Fthe$t :ttuztf
mtbtgtctt’ 3% bttjt ltwfmttlte JttGtu ntuJtt:te vth;t fgttup cttrfltt 25% htufzt yltu 75%
ctuf }tht atwfJgtt.

Fthe’ Ftt;tu W. 3782.80

;tu bttultt Ftt;tu 3782.80
bttultt Fthe’ Ftt;tu W.113.48
;tu Fthe’ vth;t Ftt;tu . 113.48
bttultt Fthe’ Ftt;tu W. 3669.32
;tu bt.Jt Ftt;tu 146.77
;tu htufz Ftt;tu 880.63
;tu ctukf Ftt;tu 2641.91

5. jtejttjt;te vttmtu:te 90,000 lttu bttjt 12% Jtu.vt yltu 10% htu JtxtJt Fthe$tu. Fthe’ bttjt
vtife 33% bttjt ltwfmttlte JttGtu ntuJtt:te vth;t fgttup ctu r’Jtmt ctt’ 33% ~rvtgtt
ctukfltt atuf }tht yltu 67% htufzt atwfJgtt.

Fthe’ Ftt;tu W. 79200

;tu jtejttjt;te Ftt;tu 79200
jtejttjt;te Ftt;tu W. 26136
;tu Ft.vth;t Ftt;tu . 26136
bttultt Fthe’ Ftt;tu W. 53064
;tu bt.Jt Ftt;tu 5306
;tu htufz Ftt;tu 15760
;tu ctukf Ftt;tu 31998

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***Sales Return***
ytvtujt Jtuatujtbttjt Ègtthu ltwfNttlte ntugt, ltbtqltt suJttu lt ntugt, W;th:te fHttlte
ntugt , fu ylgt stu vth;t :ttgt ;ttu JtuattKt vth;t fnuJttgt yrn bttjt vttAtu ytJt;ttu ntuJtt:te
JtattKtbttjt vthk;tw Ftt;tw WDttytbttk ytJtu Au.JtGe dt{tnf su bttjt vth;t fgtto ;tu vth;t ytvtu
Au. yuxjtu ;tultu sbtt fhJttbttk ytJtu Au.

 JtuattKt nbtuNtt sbtt :ttgt.

 JtuattKt vth;t W$th :ttgt Au.

1. sdtr’Ntltu 70,000 ;ttu bttjt 4% Jtu. JtxtJtu yltu 6% htufz JtxtJtu Jtuaattu. Subttlttu
22000 bttJt ltwfNttlte JttGtu ntuJtt:te bttjt vth;t fgtto cttrfltt lttjttk ctukfltt atufu «tht
vth;t fgtto.

sdtr’Nt Ftt;tu W. 67200

;tu JtuattKt Ftt;tu 67200
JtuattKt vth;t W. 22000
;tu JtattKt Ftt;tu 22000
ctukf Ftt;tu W. 45488
yt. JtxtJt Ftt;tu W. 2712
;tu sdtr’Nt Ftt;tu 45200

2. vt{Vwjjt ’Jtultu 42000 lttu bttjt 8% Jtuvtthe Jt$tJtu yltu 11% htufz JtxtJtu Jtaattu .
subttlttu 10% bttjt htufzu:te ltwfNttlte JttGtu ntuJtt:te vth;tu ytJgttu cttrfltt lttKtt
20% htufzt yltu 80% ctukf «tht atwfJgtt.

vt{Vwjjt ’Jtu Ftt;tu W. 38640

;tu JtuattKt Ftt;tu 38640
JtuattKt vth;t Ftt;tu W. 3864
;tu vt{Vwjjt ’Jtu Fttltu 3864
ctukf Ftt;tu W. 24761
htufz Ftt;tu W. 6190
yt.Jt. Ftt;tu W. 3825
;tu vt{Vwjjt ’Jtu Ftt;tu 34776

3. vtt:to mxuNtlthtbttk 65000 lttu bttJt 2% Jtu.JtxtJt yltu 4% htu. Jt. Jtuagttu subttlttu
33% bttjt ltwfNttlte JttGtu ntuJtt:te vth;t ytJgttu cttrfltt 60 %htufzt yltu 40% ctfu
«tht atwfJgtt.

vtt:to Ftt;tu W. 63700

;tu JtuattKt Ftt;tu 63700
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JtuattKt vth;t Ftt;tu W. 21021
;tu vtt:to Ftt;tu 21021
ctukf Ftt;tu W. 16389
htu.Ftt;tu W. 24583
yt.Jt. Ftt;tu W. 1707
;tu vtt:to Ftt;tu 42679

4. yltk;t ftubvgtwxhJttGt rltjtuNtCttEyu 47000 lttuu bttjt 5% Jtu.JtxtJtu yltu 2.5% htufz
JtxtJtu Jtuaattu . ;tubtt «tht 25% bttk ltwfNttlteJttGtu ntuJtt:te yltu 91% atuf «tht
btÉgttu.

rltjtuNtCttE Ftt;tu W. 44650

;tu JtuattKt Ftt;tu 44650
JtuattKtvth;t Ftt;tu W. 11162
;tu rltjtuNtCttE Ftt;tu 11162
htufz Ftt;tu W. 2939
ctukf Ftt;tu W. 29892
yt.Jt. Ftt;tu W. 837
;tu rltjtuNtCttE Ftt;tu 33488

5. mtwk’h ltu 2000 lttu bttjt 4% htufzJtxtJtu Jtuagttu. ;tubttlttu 2500 lttu bttjt
ltwfNttlteJttGtu ntuJtt:te vth;t fgtto cttrfltt lttKtt htufzu:te btGgtt.
mtwk’h Ftt;tu W. 16000
;tu JtuattKt Ftt;tu 16000
JtuattKtvth;t Ftt;tu W. 2500
;tu mtwk’h Ftt;tu 2500
htufz Ftt;tu W. 12960
yt. JtxtJt Ftt;tu W. 540
;tu mtwk’h Ftt;tu 13500

Ex-
1. jtHbtKt vttmtu:te 29,000 lttu bttjt 2% Jtuvtthe JtxtJt yltu 2% htufz JtxtJtu
Fthe$tu. bttjt ltwfmttlte JttGtu ntuJtt:te 10% bttjt vth;t fgttuo yltu cttfeltt lttKtt
atqfJgtt.
2. Ctebtltu 25,000 lttu bttjt 10% Jtuvtthe JtxtJtu Jtuagttu. subttk:te 2000 lttu
bttjt vth;t fgttuo yltu cttfeltt lttKtt 2% JtxtJtu atqfJgtt.
3. ftihJt vttmtu:te 44,500 lttu bttjt Fthe$tu. subttk:te 10,000 lttu bttjt vth;t
fgttuo yltu cttfeltt lttKtt htufzt atqfJgtt.

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4. htnw ltu 20,000 lttu bttjt Jtuagttu. subttk:te 3% bttjt vth;t fgttuo yltu cttfeltt
lttKtt htufzu:te atqfJgtt.
5. fu;tw vttmtu:te 19,000 lttu bttjt Fthe$tu 1% Jtuvtthe JtxtJt yltu 1.5% htufz
JtxtJt:te subttk:te 2000 lttu bttjt vth;t fgttuo yltu cttfeltt lttKtt htufzu:te
atqfJgtt.
***rbtjtf;tlte Fthe’e yltu Dtmtthtltt JgtJtnthtu***
rbtjtf;ttu : (assests)

lttKttrfgt btwjgt $htJt;te fkvtlte $k$tlte bttrjtfe lte Jtm;twytu fu yr$fth ltu rbtjtf;t
fnuJttgt. rbtjtf;tbttk $k$tbttk mxtuflttu vtKt mtbttJtuNt :ttgt Au. yuxjtu ;tultt bttxu bttjt
rbtjtf;t yuJtt Ntc’ Jtvthtgt Au.

rbtjtf;t ltt vt{fthtu:

 ftgtbte rbtjtf;ttu
 attjtw rbtjtf;ttu
 y’Ngt rbtjtf;ttu
 yJttm;trJtf rbtjtf;ttu

1. ftgtbte rbtjtf;ttu :
su rbtjtf;ttulte rfkbt;tbttk JtthJtth VuhVth :t;ttu lt ntugt yltu sulttu jttCt
$k$tbttk jttkctt mtbtgt mtw$e btG;ttu ntugt ;ttu ;tultu ftgtbte fu m:ttgte rbtjtf;ttu fnu
Au. ’t.;t. sbtelt,btftlt,Vrltoath,vjttlx
2. attjtw rbtjtf;ttu :
sulte rfkbt;t htushtus ct’jttgt Au. yltu sultw mt;t;t htufz fu ylgt rbtjtf;ttubttk
~vttk;th :t;tw hnu Au. ;tultu attjtw rbtjtf;ttu fnu Au. ’t.;t.
mxtuf,htufz,’uJtt’th,ctukf,jtuKtenwkze
3. y’Ngt rbtjtf;ttu :
yuJte rbtjtf;ttu fusu ’uFte Ntft;te lt:te.fu mvtNteo Ntft;te lt:te.;tulte rfkbt;t
WvtB Ntfu yltu $k$t bttxu ;tu Wvtgttudte ctltu ’t.;t.
vttDtze,ftuvtehtEx
4. yJttm;trJtf rbtjtf;ttu :
fuxjtef Jtth bttuxt vttgtt vth fhujt Ftatoltu ftbtatjttW rbtjtf;t dtKte jtuJttbttk
ytJtu Au. yt Ftatoltt jttCt $k$t ltu DtKtt JtMttuo mtw$e btGu Au. ’t.;t.
Snuht;t swkctuNt Ftato,vt{t:trbtf Ftato,rJtftmt FtatO

Dtmtthtu :( Deprecition)
JtvthtNt ltJte Nttu$FttuG mtbtgtltt vtnujt fu ctsux rfkbt;tbttk ftgtbte Dtmtthtu
:tgttltu fthKtu ftuEvtKt rbtjtf;tlte rfkbt;tbttk Jt$thtu Dtxtztu :ttgt Au. ytbt rbtjtf;tlte su

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Dtxtztu :ttgt ;tultu Dtmtthtu fnuJttbttk ytJtu Au. Dtmtthtlte ymthltu jte$u :ttuztf JtMttuo
bttxu rbtjtf;t ltftbte btGe Sgt Au.
1. 25000 Vrltoath htufzu:te jttJgtt.
Vrltoath Ftt;tu W. 25000
;tu htufz Ftt;tu 25000
2. 10000 ltkw Vrltoath xeltt Vrltoath bttxo bttk:te Fthe$wk.
Vrltoath Ftt;tu W. 10000
neltt Vrltoath Ftt;tu 10000
3. 20000 ltwk Vrltoath btturnlte Vrltoath bttxo bttk:te Fthe$wk.yz$t lttKtt atuf:te
atwfJgtt.
Vrltoath Ftt;tu W.20000
ctukf Ftt;tu 10000
htufz Ftt;tu 10000
4. Vrltoath vth 2500 Dtmtthtu dtKttJte.
Dtmttht Ftt;tu W.2500
Vrltoath Ftt;tu 2500
5. 30000 ltt freeze bttk 2200 lttu gas vtwhtJgttu.
Dtmttht Ftt;tu W.2200
Freeze Ftt;tu 2200
6. 60000 lte seplender bike vth 1600 lttu Dtmtthtu jttdgttu ;tulte ytbtlttuk$ ;tigtth fhtu.
Dtmttht Ftt;tu W.16000
;tu bike Ftt;tu 16000
7. 25000 ltt DthtKttk Wvth vttrjtNt fhJtt:te 10 dt{tbt mttulttltu jttdgttu. Sultt:te 3000
ltwfmttlte :tE.
Dtmttht Ftt;tu W.3000
DthuKtt Ftt;tu 3000
8. 32000 ltt lcd t.v. bttk 6000 lte mf{elt ;tqxe sJtt:te ltJte ltFttJte.
Dtmttht Ftt;tu W. 6000
;tu lcd t.v. Ftt;tu 6000
9. 42000 ltt laptop bttk heJttElz ;twxe sJtt:te. 1800 lttu Ftato jttdgttu.
Dtmttht Ftt;tu W.1800
Laptop Ftt;tu 1800

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***bttjt rbtjtf;t ltt ylgt JgtJtnthtu***
1. ytdt:te Ì 15000 lttu bttjt ctGe dtgttu.
ytdt:te :tgtujt ltwfmtlt Ftt;tu W. Ì 5000
;tu ytdt:te ctGe dt.btt.Ftt;tu Ì 5000
fire expence A|c Ftt;tu W. 15000 (indirect expence )
;tu fire in goods Ftt;tu 15000 (sales A/C)

2. Ì 2000 lttu bttjt ltbtwltt ( sample) ;thefu ytJgttu:

Snuht;t Ftato Ftt;tu W. 2000
;tu ltbtwltt :te ctGe dtgtujt bttjt Ftt;tu 2000
Adveritesment Ftt;tu W. 2000
;tu sample in goods (A/C) Ftt;tu 2000

3. Ì 4000 lttu bttjt Jthmtt’bttk vtjtGe dtgttu.

Jtebtt fkvtlte yu 2800 lttu ’tJttu btkswh htFgttu.
Jtebtt fkvtlte Ftt;tu W. 2800
Jthmtt’:te :tgtujt ltw Ftt;tu W 1200
;tu Jthmtt’:te vtjtGe bttjt Ftt;tu 4000
rains expence A/C W. 1200
Insurance A/C W. 2800 (indirect income)
Rains in goods A/C 4000

4. mtwh;t mtwvth mxtuomt bttk:te a.c bttk Nttuxmtrfxo :tJttltu fthKtu 250000 ltt
hbtfzt CtmbteCtq;t :tE dtgtt.
Jtebtt fkvtlteyu 70% ’tJttu btksqh fgtto.
insurnce A/c Ftt;tu W. 175000
sortsrkit expense A/C W . 75000
;tu sort sarkit in good A/C 250000

5. vtumturVf btntmttdthbttk 350000 oill Cthujtw snts ’rhgttE ;ttuVtltbttk zwcte dtgtw.
Jtebtt fkvtlte yu 70 % ’tJttu btkswh fgttuo.
Jahaj expenss A/C W. 105000
;tu jahaj in goods Ftt;tu 350000

6. mtwh;tbttk vttKte ytJtJttltu fthKtu 70000 Ì ltwfmttlte :tE dtE Jtebtt fkvtlte 90%
’tJttu btkswh fgttup .
water expences A/C W. 7000

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insurnce A/C W. 63000
;tu tsunami goods Ftt;tu 70000

7. oh my god bttk Dth;tefkvt :tJttltt fthKtu vthuNt htJtjtu ’wftltu 500000 Ì ltwfmttlt
Jtebtt fkvtlte yu 80 % ’tJttu btkswh fgttp.
earth quake expeness A/C W . 100000
insurance A/C W. 40000
;tu earth quaken goods A/C 500000

***Wvts FtatOltt JtgtJtnthtu***

 Ftato (htufzt JgtJtnthbttk) yltu DttFtFttDt
 ’huf Ftato WDtth :ttgt.
 sbtt htufzt /ctukf :ttgt.
 DttjtFttDt ( bad debts)
DtkDtbtt su Jgtrf;t vttmtu ftuE fthKtmth lttKtt vttu;ttltt nrJt yltu ’uJt’th fnu Au.
Su ’uJt’th vttmtu jtuKte hfbt vtqhuvtwhe fu ykNt;t& btGu ltrn. ;ttu ;tu ltrn btGujt hfbt
DtkDttltw ltwfmttlt ;tultu DttjtFttDt fnu Au.
 ytJtf (htufz JgtJtnth)
 ’huf ytJtf sbtt :ttgt.-
 WDtth htufz /ctukf :ttgt.
1. Ì 20000 vtdtth atuf:te atwfJgttu .
Salary A/C Ftt;tu W .20000
;tu bank A/C W .20000
2. Ì 3000 Cttzw htufz:te atwfJgtw.
rent A/C Ftt;tu W.3000
;tu rent Ftt;tu 3000
3. ytvtKtt ’uJt’thtu ;thV:te Ì 5000 btGe Ntfu ;tubt lt:te.
Bed debts Ftt;tu W 5000
(s.creditors) ;tu debtors A/C 5000
Note: bed debts Ftt;tw indirect expenss btt ytJtNtu.

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4. ysgt vttmtu:te jtuKtt 9000Ì mtwDte btGe Ntfgtt lt:te.
Bed debts A/C Ftt;tu W. 9000
;tu ajaybhai A/C 9000

5. ltJtelt CttEyu ytvtKtu WAeltt 20000 Ì ;tubtt btw;gtw ctt’ btGe Ntf;tt lt:te.
bed debts A/C Ftt;tu W. 20000
;tu ltJtelt CttE Ftt;tu 20000
Ex:-
1. 500 ~. Interest htufzu:te atqfJgtwk. 5. rnhultCttE yu vtimtt atwfJte ytvgtt.
2. 5000 ~. vttKtectejt htufzu:te btGgtwk. 6. fugtwhCttE vttmtu:te 9000 jtuJttltt Au su
3. rnhultCttE vttmtu:te 3000 jtuJttltt su nJtu nJtu btGe Ntfu ;tubt lt:te.
btGe Ntfu ;tubt lt:te. 7. 10,000~. Cttzw atqfJgtwk.
4. 10,000 ~. Jgtts atqfJgtwk. 8. fugtwhCttE yu 7000 atwfJte ytvgtt.

DttjtFtt$ vth;t
ydttW DttjtFtt$ ;thefu bttkze JttGujte hfbt CtrJtNgtbttk btGu ;ttu ;tu DttjtFtt$ ltwfmttlt
dtKteltu Ctq;tftGbttk bttkze JttGJttbttk ytJtu Au.;tu:te DttjtFtt$ su ;tu JtMtolte Wvts
dtKtJttbttk ytJtu Au.
Ex.

1. 10,000 frbtNtlt btÉgtq.

htufz Ftt;tu W. 10,000
;tu frbtNtlt Ftt;tu 10,000
2. 2000 Jgtts btÉgtw.
htufz Ftt;tu W. 2000
;tu Jgtts Ftt;tu 2000
3. ytvtjtt ’uJtt’thtu vttmtu:te 2000 vttAG:te btÉgtt.
Cash A/c W. 7000
;tu Bad debts Recovered 2000(indirect income)
4. mtwltejtCttE ªtht 2011 bttk :tgtujte DttjttFttDt 204 lte btejt bttk 7000 jtuFt btGe.
Cash A/c W. 7000
;tu Bad debts Recovered 7000(by sumitbhai)
5. rfNttuhCttE «tht btlgtwythtbttk :ttgtujte 6000 DttjtFtt$JtMtoltt yk;tu vttAe btGe.
Cash dis A/c W. 6000
;tu Kishorbhai A/c 6000

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Paper:- 1

mttultw rjtrbtxuz fkvtltelttu attuvtzu ;tt.31 bte bttato 1999 ltt htus lteatultu cttrfytu
’NttoJt;tt n;tt. Htufz rmtjtf 200 ctukf rmtjtf 1000 Vrltoath 500 yltu bttjtlttu yuf 100 yrbt;t
vttmtu jtuKtt deletors 300 yltu ;thwKt ct{Dtmt ltu ’uJtt 500 btqze 500 (creditors).

1. mtkdt{tbt ct{$Umt vttmtu:te 2000 lttu bttjt 10% Jtu.Jt. Fthe’tu. jttheJttGt ltt 10
htufzu:te atwfJte ytvgtt.
Fthe’ Ftt;tu W. 1800
;tu mtkdt{bt ct{Dtmt Ftt;tu 1800
jttheCttzt Ftt;tu W. 10
;tu htufz Ftt;tu 10
2. htufzu :te bttjt Jtuagttu
htufz Ftt;tu W. 100
;tu JtuattKt Ftt;tu 100
3. mtkdt{bt ct{Dtmto 100 lte rkfbt;tlttu bttjt ltwfNttlte ntuJtt:te vth;t fgtto.
F7:mtkdt{bt ct{$Umt Ftt;tu W. 100
;tu Fthe’ vth;t Ftt;tu 100
4. vtdtth htufzu :te atwfJgttu 100 Cttzw atuf :te atwfJgttu. 50
vtdtth Ftt;tu W. 100
;tu htufz Ftt;tu 100
Cttzt Ftt;tu W. 50
;tu ctukf Ftt;tu 50
5. fbtjtltu 200 lttu bttjt Jtuagttu.
fbtjt Ftt;tu W. 200
;tu JtuattKt Ftt;tu 200
6. xevtxtuvt Vrltoath bttzo bttk:te 210 ltwk Vrltoath Fthe$w.
Vrltoath Ftt;tu W. 210
;tu xevtxtuvt Vrltoath Ftt;tu 210
7. 200 lttu bttjt htufzu:te Jtuagttu.
htufz Ftt;tu W. 200
;tu JtuattKt Ftt;tu 200
8. Jtkmt;t rJtnth ltu 500 lttu bttjt Jtuagttu.
Jtkmt;trJtnth Ftt;tu W. 500
;tu JtuattKt Ftt;tu 500
9. $k$tbtt JtDtw lttKttlte s~h ntuJtt:te $k$tltt bttjtefu mttultw vttu;ttltw ykdt;t swltw
mfexh 3000 bttk Jtuate. ;tulte yz$e hfbt $k$t bttk btqze ;thefu jttJgtt.
htufz Ftt;tu W. 1500
;tu btqqze Ftt;tu 1500

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10. Jtkmt;trJtnthu 20 lttu bttjt ltwfNttlte ntuJtt:te vth;t fgtto.
JtuattKt vth;t Ftt;tu W. 20
;tu Jtkmt;trJtnth Ftt;tu 20
11. r’vt ct{$mto vttmtu:te 500 lttu bttjt 10% Jtu.JtxtJtu FtheDttu.
Fthe’ Ftt;tu W. 450
;tu ’evt ct{Dtmt Ftt;tu 450

12. ctukf bttk 3000 Ctgtto.

ctukf Ftt;tu W. 1000
;tu htufz Ftt;tu 1000
13. vthatwhKt Ftatoltt atwfJgtt.
Ftato Ftt;tu W. 20
;tu htufz Ftt;tu 20

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Paper: 2

bttrn vt{tEJtux L.T.D fkvtlteytu attuvtzu ;tt. 31 bte bttato 1999 ltt htus lteatulte
cttfeytu ’NttoJt;tt n;tt. htufzrmtjtf 1800 ctukfrmtjtf 2200 Vrltoath 2400. bttjtlttu mxtuf 500
ftirNtf vttmtu jtuKtt 800, rdtrh vttmtu ’uJtt 600, btqze 3200 L.C.D T.V 1200.
1. 5000 ctukfbttk sbtt fhtJgtt.
ctukf Ftt;tu W. 5000
;tu htufz Ftt;tu 5000
2. 50 vttKterctjt atwfJgtt yltu 400 jttExctejt htufz:te atwfJgtt.
vttKtectejt Ftt;tu W. 50
;tu htufz Ftt;tu 50
jttExctejt Ftt;tu W. 400
;tu htufz Ftt;tu 400
3. $Jtjt vttmtu:te 25000 lttu bttjt htufz:te Fthe$tu.yz$t lttKttk htufzt yltu yz$t lttKtt ctukf
«TTTTTtht atwfJgtt.
Fthe’ Ftt;tu W. 25000
;tu htufz Ftt;tu 12500
;tu ctukf Ftt;tu 12500
4. yrbt;tt vttmtu:te 28000 lttu bttjt htufzu:te Jtuagttu. 25% lttKttk htufzt yltu 75% lttKttk
ctukf «tht atwfJgtt yltu 500% Jgtts btÉgtw.
htufz Ftt;tu W. 7000
ctukf Ftt;tu W. 21000
;tu JtuattKt Ftt;tu 28000
htufz Ftt;tu W. 500
;tu Jgtts Ftt;tu 500
5. 25000 lttu bed 20,000 ltwk ztErltkdt xuctjt yltu 1800 lte Chair, Jalaram Furniture bttk:te
Fthe$w.

Bed Ftt;tu W. 25000

Dining Table W. 200000
Chair Ftt;tu W. 1800
;tu sjtthtbt Vrltoath Ftt;tu 45800
6. sgtuNtCttE ltu 48000 lttu bttjt 8% Jtuvtthe JtxtJtu Jtuagttu.
sgtuNtCttE W. 44160
;tu JtuattKt Ftt;tu 44160
(trade discount 4800 rs. At 8% dis)
7. Punam hundloom 5tmtu:te 20,000 bttjt 3% Jtu5the Jtu.Jt. Fthe$tu.
FtheD Ftt;tu W. 19400
;tu poonam handloom Ftt;tu 19400
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8. $k$>btt Jt$w lttKttlte s~h ntuJtt:te $k$>ltt bttrjtfu 20,000 ltwk Active Jtuateltu
6000 btwze ;thefu jttJgtt .
htufz Ftt;tu W. 6000
;tu btwze Ftt;tu 6000

9. r’vtfCttE yu $k$tbtt 20,000 htufzt 40,000 ftubvgtwxh ,18000 Vrltoath btqze ;thefu
jttJgtt.yltu 8000 lte jttult jttJgtt.
htufz Ftt;tu W. 20,000
ftubvgtwxh Ftt;tu W. 40,000
Vrltoath Ftt;tu W. 18000
;tu btqze Ftt;tu 78000

htufz Ftt;tu W. 8000

;tu HDFC jttult Ftt;tu 8000

10. vthuNtCttE vttmtu:te 8000lttu bttjt 6% htu.Jt. htufzu Fthe’tu.

Fthe’ Ftt;tu W.8000

;tu bt.Jt. Ftt;tu 480
;tu htufz Ftt;tu 7520
11. WJteoyu 115000 lttu bttjt htufzu:te Jtuaattu 30% htufz Ftt;tu yltu 70% ctkuf «tht
btÉgtt. vthk;tw ;tulttu 9% htu.Jt. ytvgttu.
htufz Ftt;tu W. 31395
ctkuf Ftt;tu W. 73255
yt.Jt Ftt;tu W. 10350
;tu JtuattKt Ftt;tu 115000
12. rvtgtwMt vttmtu:te 9000 lttu bttjt 3Ù Jtu.JtxtJtu Fthe$tu . yltu 5Ù htu.Jt. Fthe$tu.
subtt 10Ùbttjt ltwfNttlte JttGtu ntuJtt:te vth;t fgtto. yz$t ctukf yltu htufz lttKtt
atwfJgtt.
Fthe’ Ftt;tu W. 8730
;tu rvtgtwMt Ftt;tu 8730
rvtgtwMt Ftt;tu W. 873
;tu Fthe’vth;t Ftt;tu 873
rvtgtwMt Ftt;tu W. 7857
;tu bt.Jt. Ftt;tu 393
;tu htufz Ftt;tu 3732
;tu ctukf Ftt;tu 3732
13. mtkr’vtltu 90,000 lttu bttjt 6% Jtu.Jt. yltu 4% htu.Jt. Jtuaattu subttk 28000 lttu bttjt
ltwfNttlte JttGtu vth;t fgtto. cttfeltt yz$t lttKtt htufzt yltu yz$t ctukf Ftt;tu «tht vth;t
fgtto.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
mtkr’vt Ftt;tu W. 84600
;tu JtuattKt Ftt;tu 84600
JtuattKt vth;t Ftt;tu W. 28000
;tu mtkr’vt Ftt;tu 28000
ctukf Ftt;tu W. 27168
htufz Ftt;tu W. 27168
yt. Jt. Ftt;tu W. 2264
;tu mtkr’vt Ftt;tu 56600
14. Vrltoath vth 400 lttu Dtmtthtu dtKtJttu btftlt vth 4000 Dtmtthtu dtKttJttu.
Dtmttht Ftt;tu W. 400
;tu Vrltoath Ftt;tu 400
Dtmttht Ftt;tu W. 4000
;tu btftlt Ftt;tu 4000
15. 12000 ltt LCDT.V.vth 8000lttu Dtmtthtu (ntzo rzmf Fthtct ntuJtt:te ) ntuJtt:te jttdgttu.
Dtmttht Ftt;tu W. 8000
;tu LCD T.V. Ftt;tu 8000
16. ytvtKtt ’uJtt’thtu vttmtu:te 6000 nsw mtw$e btGe Ntfu ;tubt lt:te.
DttjtFtt$ Ftt;tu W. 6000
;tu ’uJtt’th Ftt;tu 6000
17. rfNttufCttE «tht 1999 bttk :tgtujte DttjtFtt$ 2003 lte mttjtbttk 9000 jtuFtu btGe.
htufz Ftt;tu W. 9000
;tu rfNttuhCttE Ftt;tu 9000
18. J.K. Lakhani. bttk:te 900 lttu bttjt ltwfNttlteJttGtu ntuJtt:te vth;t fgtto.
J.K. Lakhani Ftt;tu W. 900
;tu Ft.vt. Ftt;tu 900
19. J.B brothers yu 16000 lttu bttjt Jtuaattu yltu ;tubtt:te 4000 lttu bttjt ltwfNttlteJttGtu
ntuJtt:te vth;t fgtto.
J.B brothers Ftt;tu W. 16000
;tu JtuattKt Ftt;tu 16000
JtuattKt vth;t Ftt;tu W. 4000
;tu J.B brothers Ftt;tu 4000
20. ytdtltw Jtebtt vt{ebtgtbt 400 atuf:te atwfJgtw.
ytdtltt Jte.vt{e. Ftt;tu W. 400
;tu ctukf Ftt;tu 400
21. r’Jgt Cttmfh Jt;tobttltvt*tltu stnuht;tFtato vtuxu 900 htufzt ytvgtt.
S.Ftato Ftt;tu W. 900
;tu htufz Ftt;tu 900
22. L.C.D.T.V. dttuztWltbttk ytdt jttdtJtt:te 40,000 lttu bttjt ctGe dtgttu Jtebtt fkvtlteytu
28000 lttu ’tJttu btkswh fgtto.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
ytdt:te :tgtujt lt. Ftt;tu W. 1200
Jtebttfkvtlte Ftt;tu W. 28000
;tu yt.ct.dt. bttjt Ftt;tu 40,000
23. $k$tu Nt~ fhJtt bttxu $k$tbttk 3000 lttu bttjt yltu 5000 ltt gtk*t jttJgtt.
bttjtltt mxtuf Ftt;tu W. 3000
gtk*t Ftt;tu W. 5000
;tu htufzFtt;tu 8000
24. 600 bttkze JttGtu DttjtFtt$ vth;tlttk btÉgtt . su hfbt fuNtbtt atwfJtu Au. ;ttu ;tultu
Ftt;tu sbtt fhJttbttk ytJtu Au.
htufz Ftt;tu W. 600
;tu DttjtFtt$ vth;t Ftt;tu 600
25. 4400 lttu bttjt dttuztWltbttk:te attuhtE dtgttu. subtt Jtebtt fkvtlteytu 1200 lttu ’tJttu
btkswh fgtto.
attuhe:te :tgtujt ltwfmttlt Ftt;tu W. 3200
Jtebtt fkvtlte Ftt;tu W. 1200
;tu atthu:te :tgtujt bttjt Ftt;tu 4400.
26. htultf vttmtu:te 1200 jtuKtt ltefGu Au.;tu btGe Ntfu ;tubt.
DttjtFtt$Ftt;tu W. 1200
;tu htultf Ftt;tu 1200.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***Inventory***

Tally bttk Inventry info menu lttu Wvtgttudt fhJtt bttxu Company creation fh;te
JtFt;tu manintain types of company bttk accts com inv y:tJtt inventory only ytvtJtw
Vhrsgtt;t Au.Types of Company Su Acounts Only nNtu ;ttu Gateway of tally bttk
inventory info meny SuJtt btGNtu.
 Inventory ykdtulte lttukDt fh;tt vtnujtt f1:features bttk inventory features bttk stock
categories number and resection notes bttk yes ytvtJtw.
 Gateway Of Tally bttk Inventory info ;gtthus SuJtt btGNtu sgtthu Typs Of Compainies
bttk Acts, win inve. fu inventory only ytvtujt nNtu.

Opening Balance:
1. Quantity:
Su Nt~yt;t lttu mxtuf vtzujt ntugt ;ttu Op. balance bttk ;tulte Quantity ytvtJte.
Ex. Microsoft Office At 1000 Books Rate ytvtujt Stock Item lte rfkbt;t ytvtJte.
Ex. Pieces.
2. Amount:
Tally ytvtujt Quantity yltu Rate btwsct Amount vttu;ttlte he;tu dtKte Ntftgt Au.
3. Under Group:
yrnk Under Group yu he;tu ytvte Ntftgt Au. yuf-;tu all items yltu ctesw ytvtKte
VhBgtt;t btwsct su Group ctlttJgtwk ntugt ;tu ytvte Ntftgt. subt fu Ravi Publica s ltJtwk
under Group ctlttJgtwk ntugt ;ttu Alt+c vt{umt fheltu ltJtwk Group ctlttJte Ntftgt.
4. Sr.No.: subttk Auto Number lte Vumturjtxe hnujte Au.
5. Name Of Item: subttk Stock items ltw lttbt - Ex. Tally 4.5 Tally 5 5.4++ Jtdtuhu.
6. Under: ytbttk su Under Group Ravi Publication ytvtJtw nNtu ;ttu lttbt ytvttuytvt ytJte
sNtu. Su Under Group bttk All items ytvgtw nNtu. ;ttuu ytvtKtu Select fhJtw vtzNtu.
7. Category: ytbttk ytvtKtu Stock Items fkE category lte Au. select fhJtwk.
Ex. computer book ltJte category ctlttJte ntugt ;ttu Alt+C press fhJte.
8. Unit: ytbttk Stock items bttxu units creat fhujt ntugt ytvtKtu Su ltJtw unit creat fhJtw
ntugt ;ttu Alt+C press fhJte.
9. Opening stock ytbttk su ;tu Stock items ltu Nt~yt;tlttu subt fu mxtuf ntugt ;tubttk
Quantity enter fhJte.

A) Single Stock group:

↓
Gate way of tally

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
↓
Inventory items
↓
Stock items
↓
Single stock group

1. Name: yrnk ytvtujt Stock items bttxu group creat fhJtt bttxu group ctlttJtJtwk ntugt ;ttu
;tultw lttbt ytvtJtw. yrnk tally 4.5,Tally 5,5.4 m.soff 97 Jtdtuhu Stock items bttxu Ravi
publication lttbt ytvteNtwk.
2. Under: Su group List bttk Present group ntugt ;ttu yubttk:te select nNtu ltrnk ;ttu
Primary group ctlttJte Au Su ltJtw group Under ytvtJtw ntugt ;ttu Alt+C press fhJte.
3. Can Quantities of item be added: Su Create fhujt items bttk Quantit WbtuhJtt yuJte
htFtJte ntugt ;ttu Yes ytvtJtwk.
A) Single Stock Category:
Gate way of tally
↓
Inventory info
↓
Stock categories
↓
Single stock category

yrnk Stock category vth Enter ytvt;tt Create category Creation bttxultwk dailoge box SuJtt
btGNtu.

1. Name: yrnk Stock Entegory bttxu su lttbt ytvtJtw ;tu ntugt ytvte Ntftgt. Ex.
Computer Book.
2. Under: yrnk underbttk primary group ytvtJtw. Su ltJtwk secondary group ntugt
;ttu Alt+C key press fhJte.
3. Unit Creat fhJttlte he;t -
Category of tally
Inventory info
Units

Units of measure bttk create ytvt;tt unit creation bttxultwk dialog box SuJtt btGNtu.

1. Type:
Symbols ctu S;tltt ntugt Au.
1. Simple

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
2.Compound

Su Single unit ytvtJttltw ntugt yltu cteS units mtt:tu mtkctkDt ltt ntugt ;ttu simple
select fhJtw. yltu Suzu y:tJtt JtDtthu simple units bttk mtkctkDt cttkDtJtt compound units
ytvtJtwk.
2. Symbols:
yrnk DtKte S;tltt Symbol ytvte Ntftgt Au. subtfu No,Mtrs,km,kg,pcs Jtdtuhu.
3. Promal name:
subttk Symbol ltwk lttbt ytvtJttltw hnu Au.yrnk ytvtKtu pcs bttxu Formal name
pices ytvteNtwk.
4. Number of Decimal:
yrnk Unit Decimal bttk ytvtJtwk ntugt ;ttu ytvte Ntftgt Au Decimal 0-4 mtwDte
ytvtJtw ntugt ;ttu ytvte Ntftgt Au.

***Examples***

1. Computer books:
Nt~yt;t lttu mxtuf :-
Ms office 2022 2500 ctwf ’hufltt 150 RS.
Tally Erp 9 3000 ctwf ’hufltt 70 RS.
Oracle 1500 ctwf ’hufltt 140 RS.
V-B 2000 ctwf ’hufltt 160 RS.
2. Account Books:
Nt~yt;tlttu mxtuf &
std :11 Account book 5000 ctwf ’hufltt 60 rs.
std : 12 Account book 5000 ctwf ’hufltt 80 rs.

JgtJtnthtu&
1. htsftux rzjth mttultw ltu computer books V.B. 100 ltk. 165 ltt CttJtu ms – office 150
ltkdt 155 rs. lttk CttJtu Jtuate ’e$w.
mttultw Ftt;tu W. 39750
;tu JtuattKt Ftt;tu 39750

Name of Item Quantity Rate Amount

V.B. 100 pcs 165.00 16500

Ms.Office 2000 150 pcs 155.00 23200

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
Total 39700

2. mtwhulYltdthbttk rzjth Ctwrbtjt ltu Account books std.11 Account book 50 ’hufltt 65
rs. jtuFtu std 12 Account book 80 ’hufltt 85rs. jtuFtu Jtuate.

Ctwqwrbtjt Ftt;tu W. 10050

;tu JtuattKt Ftt;tu 10050

Name of Item Quantity Rate Amount

STD 11 50 PCS 65.00 3250

STD 12 80 PCS 85.00 6800

Total 10050

3. ybt’tJtt’bttk rzjth vt{btuNtltu computer books tally 5 & 5.4 200 books per 75 rs. & V.B.
20 Books per 165 rs. bttk Jtuate.

vt{btuNt Fttu;tu W. 18300

JtuattKt Ftt;tu 18300

Name of Item Quantity Rate Amount

TALLY 9 200 PCS 75.00 15000

V.B 20 PCS 165.00 3300

Total 18300

4. r’vtf lttbtltt dt{tnfltu Tally 5 & 5.4, Ms. Office 2000, Oracle and V.B lte ctwf ctu..ctu ltkdt
yltwf{btu 75 rs, 155 rs, 145 rs and 165 rs. ltt CttJtu Jtuate.

r’vtf Fttu;tu W. 1080

JtuattKt Ftt;tu 1080

Name of Item Quantity Rate Amount

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
TALLY 9 2 PCS 75.00 150

V.B. 2 PCS 165.00 330

MS. OFFICE 2022 2 PCS 155.00 310

ORACLE 2 PCS 145.00 290

Total 1080

 Big bazar bttk lteatu vt[bttKtu lttu bttjt ’NttpJtujt Au.

 Cloth:
1. Raymand ltwk ftvtz 3000 btexh 80 ~ CttJtu
2. Dinesh ltkw ftvtz 4500 btexh 60 ~ CttJtu
3. Ciaora ltwk ftvtz 700 btexh 90 ~ CttJtu
4. digzam ltwk ftvtz 1800 btexh 60 ~ CttJtu
 pen:
1. 20-20 pen 900 ltkdt 1.80 ~ CttJtu
2. Monten pen 1100 ltkdt 5.50 ~ CttJtu
3. Cello gripher pen 200 ltkdt 7 ~ CttJtu
4. Enolg pen 325 ltkdt 16 ~ CttJtu
 Grain:
1. Wheat 500 kg 70 ~ CttJtu
2. Bajari 700 kg 60 ~ CttJtu
3. Makai 325 kg 45 ~ CttJtu
4. Sugar 120 kg 35 ~ CttJtu
 Milk:
1. Coco milk 385 ltr 85 ~ CttJtu
2. Buffalow milk 419 ltr 52 ~ CttJtu
3. Camel milk 280 ltr 60 ~ CttJtu
4. Goat milk 700 ltr 70 ~ CttJtU
1. ybt’tJtt’ltt rzjtth mtksgtCttE cloth bttk digzan bttk ftvtz 200 mta 70 CttJtu yltu raymand
ltw ftvtz 50 mtr 75 ~ CttJtu Jtuate.
mtksgtCttE Ftt;tu W. 17750
;tu JtuattKt Ftt;tu 17750

Name of Item Quantity Rate Amount

DIGZAM 200 MTR 70.00 14000

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
RAYMOND 50 MTR 75.00 3750

Total 17750

2. Ct~atltt rzjth r’JgtuNtCttE 20-20 pen 450 ltkdt 1.80 ltt CttJtu Jtuate.yltu cellogripher
140 ltkdt 8 ~. CttJtu Jtuate.
r’JgtuNtCttE Ftt;tu W. 1930
;tu JtuattKt Ftt;tu 1930

Name of Item Quantity Rate Amount

20-20 450 PCS 1.80 810

CELLOGRIPHER 140 PCS 8.00 1120

Total 1930

3. fturzltthbttk rzjth hbtuNtCttE Bajari bttk 320 kg 71 ltt CttJtu yltu suger 40 kg 34 CttJtu
Jtuate .
hbtuNtCttE Ftt;tu Au W 24080
;tu JtuattKt Ftt;tu 24080

Name of Item Quantity Rate Amount

BAJRI 320 KG 71.00 22720

SUGAR 40 KG 34.00 1360

Total 24080

4. fuNttu’ltt rzjth btltwmtwFtCttEkltu cowmilk 100 ltr.45 ltt CttJtu yltu goat milk 300 ltr
72 ltt CttJtu Jtuate.
btltmtwFtCttE Ftt;tu W 26100
;tu JtuattKt Ftt;tu 26100

Name of Item Quantity Rate Amount

COW MILK 100 LTR 45.00 4500

GOAT MILK 300 LTR 72.00 21000

Total 25500

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
5. hbtuNtCttE yu 24080 lttu bttjt 4% JtxtJtu vthuNt ltu Jtuagtut.
vthuNtCttE Ftt;tu W 2317
;tu JtuattKt Ftt;tu 2317
6. btltmtwFtCttE ltu yu 26100 ltt bttjt bttk:te 25000 ~ htufz yltu cttfeltt lttKttk nsw mtw$e
btGe Ntfgtt lt:te.
htufz Ftt;tu W 25000 -
DttjtFtt$ Ftt;tu W 1100 -
;tu btltmtwFtCttE Ftt;tu - 26100u
7. hbtuNtCttE 50 kg wheat 68 ltt CttJtu Jtuagttu
hbtuNtCttE Ftt;tu W 3400 -
;tu JtuattKt Ftt;tu - 3400
8. mtksgtCttEyu 17750 lttu bttjt htufzu :te Jtuagttu yz$t lttKtt htufzt yltu yz$t lttKtt ctukf
}tht atwfJgtt.
htufz Ftt;tu W 8875 -
ctukf Ftt;tu W 8875 -
;tu JtuattKtFtt;tu - 17750
9. hbtuNtCttE vttmtu:te 24000 lttu bttjt htufzu:te Fthe$tu.
Fthe’ Ftt;tu W 24000 -
;tu htufz Ftt;tu - 24000
10. r’JgtuNtCttE vttmtu:te 1800 lttu bttjt 3% htufz JtxtJtu htufzu:te Fthe$tu.
Fthe’ Ftt;tu W 1800 -
;tu btGujt JtxtJtFtt;tu - 59
;tu htufz Ftt;tu - 1746

 D mart bttk:te lteatu vt{bttKtu bttjt ’NttoJtujt Au.

 Biscuit
 Hide-Seek Biscuit ltt vtufux 40 ltkdt 10 ~ CttJtu
 Parle Biscuit ltt vtufux 240 ltkdt 5 ~ CttJtu
 20 20 ltt vtufux 400 ltkdt 12 ~ CttJtu
 Good day ltt vtufux 100 ltkdt 10 ~ CttJtu
 Pules:-
 Gram 500 kg 60 ~ CttJtu
 Green Gren 200 kg 70 ~ CttJtu
 Peas 100 kg 35 ~ CttJtU
 Black Gram 600 kg 80 ~ CttJtU
 Soap:-
 Dove soap 100 ltkdt 22 ~ CttJtu
Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
 Vivel Soap 40 ltkdt 26 ~ CttJtu
 Nirma Shop 200 ltkdt 13 ~ CttJtu
 Lux Shop 120 ltkdt 28 ~ CttJtu

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design

LEDGER CREATION

Ledger Name Group Name Debit Credit

Advance Consulting Revenue Current Liability 25000

Advertise Expense Expense Indirect 6500
Air Conditioner Fixed Assets 120000
Alfatech Solutions Sundry Debtors 2500
Bad Debts Expense Indirect 500
Bank Charges Expense Indirect 5000
Bills Payables Current Liability 8000
Bills Receivable Current Assets 6000
Cab Hiring Charges Expense Indirect 4500
Carriage Inward Direct Expense 6000
Carriage Outward Expense Expense Indirect 1500
Cash Cash In Hand 250000
Cellular Phone Fixed Assets 25000
closing Stock of Stationery Current Assets 250
Commission on sales Expense Indirect 4500
Computer Fixed Assets 90000
Consulting Revenue Direct Income 750000
Conveyance Exp Payable Provisions 1500
Conveyance Expense Expense Indirect 5000
Data Tech Computers Sundry Debtors 6500
Depreciation Expense Expense Indirect 25600
Debenture Discount Misc. Expense (Assets) 500
Discount Expense Expense Indirect 5600
Discount Received Income indirect 5500
Donation Expenses Expense Indirect 4850
Drawings Capital Account 10000
Electrical Fittingss Fixed Assets 250000
Electricity Expense Payable Provisions 5600
Electricity Expense Expense Indirect 9500
Ensign Multimedia Sundry Debtors 6500
Excise Duty Duties & Taxes 6400

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
General Reserve Reserves & Surplus 20000
Global House Sundry Creditors 9500
Godown Rent Expense Direct 9500
HDFC Bank Bank Account 500000
ICICI Bank Bank Account 200000
Incentive Expenses Expense Indirect 4500
Income Tax Payable (2005-06) Provisions 125500
Engrave Designers Sundry Debtors 35000
Ink & Paper Publisher Sundry Creditors 35600
Input Vat @ 5% Duties & Taxes 2500
Insurance Expense Expense Indirect 3500
Interest Accrued Income indirect 5600
Interest Received Indirect Incomes 4500
Investment in 6% Bonds Investments 600000
Media leave Productions Sundry Debtors 40000
Miscellaneous Expense Expense Indirect 3750
Nandini Kapoor Capital A/c Capital Account 800000
Niraj Kapoor Capital A/c Capital Account 800000
Office Building Fixed Assets 450000
Office Equipments Fixed Assets 250000
Office Maintenance Expense Expense Indirect 1500
Office Maintenance Exp Payable Provisions 6010
Office Rent Expense Indirect 3500
Output Cst Duties & Taxes 2500
Output Vat @ 5% Duties & Taxes 3600
Overheads Direct Expense 8500
Petty Cash Cash In Hand 40000
Preliminary Expense Misc. Expense (Assets) 15400
Prepaid Insurance Current Assets 36000
Prepaid Journal Subscription Current Assets 3500
Professional Charges Expense Indirect 2500
Purchase @ 5% Purchase Account 120000
Salary Expense Expense Indirect 4500
Salary Expense Payable Provisions 5600
Sales – Branch Sales Account 55000
Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
Sales @ 4% Sales Account 100000
Sales A/c Sales Account 310000
Sales –Cst Sales Account 85600
Security Deposit ( Office) Deposits (Assets) 15000
Security Deposit (phone) Deposits (Assets) 8400
Service Tax Duties & Taxes 7500
Share Capital Capital Account 150000
Share Premium Reserves & Surplus 25000
Smith & Brothers (Loan) Secured Laon 60000
Soft tech Computers Sundry Debtors 5000
Stationary Expense Expense Indirect 2150
Steam Computer Fixed Assets 157000
Subscription Expense Expense Indirect 3500
Sun Shine Traders Sundry Debtors 4400
Surcharge Duties & Taxes 640
TDS on commission Duties & Taxes 500
Telephone Charges Payable Provisions 3750
Telephone Expense Expense Indirect 1500
Tour Expense Expense Indirect 7500
Trishul Software Solutions Sundry Debtors 30000
Vat Adjustment A/c Duties & Taxes 6500
Wages Direct Expense 15000
TOTAL 34,27,400 34,27,400

 nJttjttytu
rnmttcte JtMtoltu yk;tu DtkDttlttu mttattu yltu Jgttscte ltVtu fu ltwfNttlt SKtJtt
bttxu ltrn lttukDtujt cttct;ttu ykdtu su lttukDt jtFtJttbttk ytJtu Au. ;tultu nJttjttlttukDt
fnuJttgt Au. ytltu nJttjtt fnuJttltw fthKt yu Au fu ;tu ftuE JgtJtnth lt:te. ’t.;t. Cttzw
atqfJtJttltw cttfe yu ftuE JgtJtnth lt:te. Cttzwk atwfJttgt ;gtthu JgtJtnth dtKttgt.
yuxjtu JgtJtnth ltrn ntuJtt A;ttk JttrMtof rnmttcttultt nu;tw bttxulte lttukDt fhJte vtzu
Au. ;tu:te ;tultu nJttjtt lttukDt fnuJttgt.

 nJttjttlttukDt:
1) yt.mxtuf ~.2100 lttu Au. ;tulte ct.rf. ~.19707 Au.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
lttukDt: yuf mttbttlgt rltgtbt Au fu CtrJMgtbttk ltVtu :tJtt:te bttjtlte btq.rf. y:tJtt
Ft.rf. ctu bttk:te su ytuAe rfkbt;t ntugt ;tu rfkbt;tu lttukDt yt.mJtuf lte rfkbt;t yxfJte.

DtkDttlttu rltgtbt yuJttu Au fu CtrJMgtbttk ltVtu :tJtt:te Ntfgt;tt ntugt ;tu

Dgttltbttk jtuJte ltrn. vthk;tw ltwfNttlt :tJttlte Ntfgt ntugt ;gtthu ;tulte SudtJttE fhe
htFtJte.
yt.mxtuf Ftt;tw Au. su ytbtlttukDt ;thefu ’NttoJte Ntft;te lt:te. sultu jtuLh ;thefu
’NttoJtJttbttk ytJtu Au.
Closing stock a/c 19707
Stock in hand 19707

S.Ftato yt JtMtobttk bttuxt vttgtt vth LwkctuNt atjttJtJttbttk Ftatojt Au. su

Wvtjtf Ftt;tu W. Au. ;tu:te yt Ftato atth JtMto ’hbgttlt bttkze JttGJttlte Au.
lttukDt: Snuht;t Wvtjtf Ftt;tu bttxt vttgtt vth S.Ftato ltt ~. 4000 WDtthujt Au.;tu
atth JtMto ’hbgttlt VtGJttltt ntuJtt:te yt JtMto 1000 bttkze JttGujt Au. cttrfltt ~.3000
ytDtG Ftatojt Au. su rbtjtf;t cttsw ct;ttJtujt Au.
Snuh Ftt;tu W. 1000
;tu S.Wvtjtf Ftt;tu 1000
Adverstisment A/C DR. 1000 (indirct expenses)
Advance Adverstisment A/C CR. 1000 (Current Assets)

1) ydttW:te atw.Jte.vt{e. ~. 80 Au.

y.atw.Jte.vt{e. Ftt;tu W. 80
;tu Jte.vt{e. Ftt;tu 80
Prepaid insurance A/C D.R. 80 (current Assets)
insurance A/C C.R 80 (indirect expence)

2) atwfJtJttlttu cttrf vtdtth ~. 240 Au.

vtdtth Ftt;tu W. 240
;tu atw.ctt.vt. Ftt;tu 240
Salary A/C D.R. 240 (Indirect Expenses)
unpaid Salary A/C 240 (current liabilities)
3) frbtNtlt btGJttltw cttrf ~. 500
bt.ctt. frbtNtlt Ftt;tu W. 520
;tu frbtNtlt Ftt;tu 520
unpaid receivable commission D.R. 520 (current assets)
commission A/C CR 520 (Indirect Income)
4) y.btGujt Cttzwk ~. 110 Au.
Cttzt Ftt;tu W. 110
Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
;tu y.bt.Ctt. Ftt;tu 110
Rent receivable A/C W. 110 (income)
Prepaid receivable rent A/C 110 (current liablittes)
5) sbteklt yltu btftlt Wvth 2.5% jtuFtu, Vrltoath Wvth 5% jtuFtu gtk*ttu Wvth
10% jtuFtu Dtmtthtu fgtto sgtthu ytuShtulte ct.rf. ~. 900 ytkfJttbtt ytJtu Au.
sbtelt yltu btftltlte rfkbt;t ~.31600 Wvth 2.5% Dtmtthtu dtKtJttu.
Dtmttht Ftt;tu WDtth 790
;tu sbtelt yltu btftlt Ftt;tu 790
Depreciation A/C 790
Land & Biulding A/C 790
6) Vrltoath Wvth 5% jtuFtu Dtmtthtu fgttop (Vrltoath 9200)
Dtmttht Ftt;tu W. 460
;tu Vrltoath Ftt;tu 460
Depreciation A/C 460
Furniture A/C 460

7) gtk*ttu vth 10% jtuFtu Dtmtthtu fgtto

gtk*ttulte rfkbt;t 30750
Dtmttht Ftt;tu W. 3075
;tu gtk*t Ftt;tu 3075
Depreciation A/C D.R. 3075
Machinery A/C 3075

8) ytuShtulte ctt.rf. ~. 900 ytkfJttlte Au.

lttukDt: ytuShtulte ct.rfkbt;t 1000 ft.att. mtyigttbttk ytvtujte Au. yltu yt.rf. ~. 900
nJttjttbttk ytvtujte Au. ;tu:te yu ctkltu Jtaatulttu ;tVtJt;t ~. 100 Dtmtthtu dtKtJttu.
Dtmttht Ftt;tu W. 100
;tu ytuShtu Ftt;tu 100
Depreciation A/C D.R. 100
Tools A/C C.R. 100
9) btqze vth Jgtts 5% jtuFtu dtKtJttltwk Au. yltu Wvttz vth ~. 520 Jgtts
Jtmtqjt jtuJttltwk Au.

btqze vth Jgtts Ftt;tu W. 4950

;tu btqze Ftt;tu 4950

Capital Interst On A/C 4950
Capital A/C 4950

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
10) Wvttz vth ~.520 Jgtts dtKtJtwk.
Wvttz Ftt;tu W. 520
;tu Wvttzlttk Jgtts Ftt;tu 520

Drawing A/C D.R. 520

Drawing Interst A/C 520

11) ’uJtt’thtubttk:te DttjtDtt$ltt ~. 310 bttkze JttGJttlttu Au.

DttjtFtt$ Ftt;tu W. 310

;tu ’uJtt’th Ftt;tu 310
Bad Debts A/C 310
Debtors A/C 310
12) vtdtthbttk ~. 900 Dthltt lttufhltu atwfJtujt vtdtthlttu mtbttJtuNt :ttgt Au.
Wvttz Ftt;tu W. 900
;tu vtdtth Ftt;tu 900
Drawing A/C 900
Salary A/C 900
(Servent Salary)

13) Cttztbttk ~. 1500 DthCttztltt atwfJtujt mtbttgtujtt Au.

Wvttz Ftt;tu W. 1500
;tu Cttzt Ftt;tu 150
Drawing A/C D.r.
Rent A/C C.r.
 dtwv;t nJttjtt-
1) vtxu htFtujt btftlt vth Dtmtthtu dtKtJttlttu Au. vtuxu htFtujt btftlt (10 JtMto
bttxu) 20000 ~. :ttgt Au. ~. 2000 Dtmtthtu dtKtJttu.
Dtmttht Ftt;tu W. 2000
;tu vtuxu htFtujt btftlt Ftt;tu 2000 (dtwv;t nJttjttu)
2) 12% ltt rzctulath vth Jgtts dtKtJtwk. 12% rzctulath lte rfkbt;t 10,000 Au.
sultt vth 12% jtuFtu yuf JtMtoltw Jgtts dtKt;tt :ttgt Au. 1200 ~. yltu ftatt
mtyigtbttk btGujt Jgtts 600~. ct;ttJgtwk Au. bttxu bt.ctt. Jgtts 600~. Au.
bt.ctt. rzctulath Jgtts Ftt;tu W. 600
;tu rzctulath Jgtts Ftt;tu 600
Unreceivble Interest On Debtunture A/C 600

12 % Debtnure A/C 600

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
***GST***
 GST ltwk vtwhwk lttbt Goods and services tax Au.
 Under this dual GST model GST will have following 3 components.

GST lttu $thtu- 1 July 2017 lte jttdtw vttzu Au.

 CGST –
CGST ’h mtulx[jt GST ’h bttjt yltu mtuJttytultt JtvthtNt yltu vtwhJtXt vth
jtt’Jttbttk ytJtu Au. subtt:te CGST Act btwsct su ytJtt ful’[ltu ytCtthe Au.
 SGST-
SGST ’h y:tJtt htsgt GST ’h bttjt yltu mtuJttytultt Wvtgttudt yltu vtwhJtXt vth
jtt’Jttbttk ytJtu Au.su yumt.B.yumt. yufx (SGST Act)btwsct . su htsgttultu vtmtth :ttgt
Au. yltu mtkcttur$;t htsgttulte mtkbtjtulttu }tht ytuGFttgt Au.;tu htÈgttultu btGJttvtt*t
Au.
 IGST-
IGST ’h htÈgtltt yufef];t, ’h su ytk;th htÈgt GST ;thefu vtKt ytuGFttgt Au.su
bttjt yltu mtuJttytlttu JtvthtNt yltu vtwhJtXt vth jttdtw :ttgt Au. Ègtthu htÈgtlte
mtebttytu vth ytJte vtwhJtXt :ttgt Au. yltu IGST Act btwsct ytJtt;t :ttgt Au.
Vwjt GST ltt yjtdt-yjtdt vt{fthbttk, vt{fthlttu ltJttu WjjtuFt ’NttoJtujt Au. sultu
cess ;thefu ytuGFttJtujt Au.su nkbtuNtt 1%jttdtw vtzu Au. yltu ;tu mJtaA Ctth;t bttxu
Jtvthtgt Au.yltu yt tax gtwf;t fkvtlte Wvth jtdttJtJttbttk ytJtu Au.

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010
Aspire Multimedia & Design
Tally lte yk’h GST lte Nt~yt;t 1-7-2017 :te jttdtw vttzJttbttk ytJgtw Au. subtt
ybtwf vt{fthlte vt{tuzfx vth 0% GST ybtwf vt{fthlte vt{tuzufx vth 9%, 12%,18% yltu
28% ltt ’hlttu tax jttdtw vtzu Au.

GST Select fhJttlte he;t

Gatway of tally

F11

Statutary & taxction

GST(Yes)

State : Gujarat
Registration type : Regular
GST Number : 24AWX2345098
Applicaple from : 1-7-2017
No
No
GST Rate details : Yes

Sardar Complex, Opp. Creation Plaza – 2, Puna to Bombay Market Road, Surat-395010