1. 1
Enter the following transactions in the voucher entry of Idhayam of Kumbakonam
1.1.2010 Commenced business with cash rs.180000 (F6.Receipt)
3 Depostied into Indian bank rs.55000 (F4.Contra)
4 Purchases goods for cash rs.22000 (F9.Purchase)
5 Bought goods of Siva rs.72000 (F9.Purchase)
8 Cash sales rs.16200 (F8.Sales)
11 Cash deposited into Bank rs.23000 (F4.Contra)
14 Purchased furniture for cash rs.4000 (F5.Payment)
16 Sold goods to Ram rs.12700 (F8.Sales)
17 Received cash from Ram rs.12446
Allowed him discount rs.254 * (F6.Receipt)
Cash a/c Dr 180000 Cash in hand
To capital a/c 180000 Capital
BAnk a/c Dr 55000 Bank
To cashl a/c 55000 Cash in hand
Purchase a/c Dr 22000 Purchase
To cash a/c 22000 Cash in hand
Purchase a/c Dr 72000 Purchase
To Siva a/c 72000 Sundry creditors
Cash a/c Dr 16200 Cash in hand
To Sales a/c 16200 Sales
Indian Bank a/c Dr 23000 Bank
To Cash a/c 23000 Cash in hand
Furniture a/c Dr 4000 Fixed assets
To Cash a/c 4000 Cash in hand
Ram a/c Dr 12700 Sundry Debtors
To Sales a/c 12700 Sales
Cash a/c Dr 12446 Cash in hand
Discount allowed a/c 254 Indirect expenses
To Ram a/c 12700 Sundry Debtors

2. 2
18 Paid Siva Cash rs.12000
Discount allowed by him rs.240 * (F5.Payment)
20 Paid Wages rs.1800 (F5.Payment)
21 Sold goods to Raj rs.35000 (F8.Sales)
22 Paid cash for trade expenses rs.150 (F5.Payment)
24 Sold goods to Roja rs.23280 (F8.Sales)
25 Received from Raj rs.21000
Allowed him discount rs.525 * (F6.Receipt)
26 Paid Siva cahs on account rs.24000 (F5.Payment)
28 Sold goods for cash rs.9000 (F8.Sales)
29 Paid cash for stationery rs.180 (F5.Payment)
30 Paid cash for miscellaneous expenses rs.150 (F5.Payment)
Siva a/c Dr 12240 Sundry Creditors
To cash a/c 12000 Cash in hand
To Discount Received a/c 240 Indirect Income
Wages a/c Dr 1800 Indirect expneses
To Cash a/c 1800 Cash in hand
Raj a/c Dr 35000 Sundry Debtors
To Sales a/c 35000 Sales
Trade expneses a/c Dr 150 Indirect expenses
To Cash a/c 150 Cash in hand
Roja a/c Dr 23280 Sundry debtors
To Sales a/c 23280 Sales
Cash a/c Dr 21000 Cash in hand
Discount allowed a/c 525 Indirect expenses
To Raj a/c 21525 Sundry Debtors
Siva a/c Dr 24000 Sundry Creditors
To Cash a/c 24000 Cash in hand
Cash a/c Dr 9000 Cash in hand
To Sales a/c 9000 Sales
Stationery a/c Dr 180 Indirect expenses
To Cash a/c 180 Cash in hand

3. 3
31 Bought goods from Sri rs.17870 (F9.Purchase)
31 Withdrew Cash for private expenses rs.1480 (F5.Payment)
31 Depreciation on Machinery@ 10% for machinery rs.50000 (F7.Journal)
31 Create Bad debts @ 5% on Sundry Debtors rs.25000 (F7.Journal)
Result : GATEWAY OF TALLY ʹ DISPLAY ʹ DAY BOOK ʹselect Alt+F2 ʹ give DATE from & to 1.1.2010 to
31.1.2010 (Refer Voucher type, Number, amount, narration etc.,)
Result : GATEWAY OF TALLY ʹ DISPLAY ʹ ACCOUNTS BOOKS ʹLEGER - select EACH ACCOUNTS
LEGER(example. refer to sundry debtors/creditors accounts)
*
*
*
Miscellaneous a/c Dr 150 Indirect expenses
To Cash a/c 150 Cash in hand
Purchase a/c Dr 17870 Purchase
To Sri a/c 17870 Sundry Debtors
Drawings a/c Dr 1480 Capital
To Cash a/c 1480 Cash in hand
Depreciation a/c Dr 5000 Indirect expenses
To Machinery a/c 5000 Fixed assets
Bad Debts a/c Dr 1250 Indirect expenses
To Sundry Debtors a/c 1250 Sundry debtors