Excise Sum : 1

Prepare a Trial Balance of Mr. Maran Enterprise Pvt Ltd April 01-04- 2021 to 31-03-22.

Particular Amount Amount

Capital 400000

Bonus Payable 65000

Salary due 50000

Cash 300000

Indian Bank 200000

Free Hold Property 100000

Security deposit 180000

Good will 40000

Rent Outstanding 70000

Land & Building 60000

Furniture & Fitting 45000

Machinery 20000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchasing the following goods from Mr. Jeeva Skills, Tamilnadu with supplier
invoice: ws201..

• Vivo iQOO 150nos Rs.35000

• Apple iPhone X 100nos Rs. 50000

• Moto G60 180nos Rs.25000

Apr 07 Purchasing the following goods from Mx pvt ltd, New Delhi with supplier invoice
:WS202

• Realme 8 Pro 170 nos Rs.35000

• Samsung Galaxy F12 180 nos Rs.10000

Apr 16 Sold the following goods to Mr. Siva &co, Tamilnadu with customer invoice
MR203
 • Vivo iQOO 60nos Rs.55000

• Moto G60 40nos Rs.40000

• Apple iPhone X 50nos Rs. 80000

Apr 22 Sold the following goods to Mr. Sarika material silks, Gujarat with customer
invoice MS204

• Realme 8 Pro 70 nos Rs.45000

• Samsung Galaxy F12 80 nos Rs.48000

View Answer

Excise Sum : 2
Prepare a Trial Balance of Mr. Kannan Enterprise Pvt Ltd April 01-04- 2021 to 31-03-
22.

Particular Amount Amount

Capital 500000

Cash 300000

Bank OCC 85000

Bill Payable 60000

Machinery 100000

Furniture 80000

Provision for bad debit 65000

Debentures 150000

SBI Bank 230000

Prepaid Expenses 60000

Sundry Debtors 170000

Sundry Creditor 36000

O/s Salary 25000

Bank loan 60000

 Goodwill 41000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchasing the following goods from Mr. Healthy Treats, Tamil Nadu with
supplier invoice SM301

• Washing Machine 140 nos Rs. 35000 (GST Rate 18% HSN codes 8450 )

• Smart TV 138 nos Rs.48000 (GST Rate 18% HSN codes 85287100 )

• Networking Device 127 nos Rs. 30000 (GST Rate 18% HSN codes 851762 )
Apr 08 Purchasing the following goods from Mr. Better Land Grocery, New Delhi with
supplier invoice SJ302

• Microwave Oven 130 nos Rs. 25000 (GST Rate 18% HSN codes 85165000)

• Smart Refrigerator 125 nos Rs.18000 (GST Rate 18% HSN codes 84182100)

• Water Purifier/Dispenser 155 nos 15000 (GST Rate 18% HSN codes 84186920)
Apr 15 Sold the following goods to Mr. Choose And Track world, Tamil Nadu with
customer invoice NNA303

• Washing Machine 58 nos Rs. 58000.

• Smart TV 50 nos Rs.68000.

May 01 Sold the following goods to Ms. Nikitha world traders, Gujarat with customer
invoice MSJ304

• Microwave Oven 80 nos Rs. 48000

• Smart Refrigerator 85 nos Rs.35000

May 10 Sold the following goods to Mr. Choose And Track world, Tamil Nadu with
customer invoice NN305

• Networking Device 85 nos Rs. 45000

• Water Purifier/Dispenser 60 nos Rs. 62000

May 14 TCS tax amount paid to Mr. Choose And Track worldRs. 50000.
View Answer
Excise Sum : 3
Prepare a Trial Balance of Mr. Yuvaraj Enterprise Pvt Ltd April 01-04- 2021 to 31-03-
22.

Particular Amount Amount

Share Capital 2600000

Debenture 300000

HDFC Bank 1800000

Work-in progress 150000

Condign liabilities 200000

Raw Material 300000

Reliance Shares 600000

Bank Loan 400000

Sports Equipment 100000

Preliminary Expenses 250000

Royalties Payable 200000

Fixed Deposit 400000

Reserve Fund 400000

Live in Stock 200000

Building Advance 300000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchasing the following goods from Mr. Kumaran Paste in, Tamil Nadu with
supplier invoice SM123.

• Dabur Red Paste 1550 nos Rs. 250 (GST 18% HSN code 33061020)

• Close up 2625 nos Rs 170 (GST 18% HSN code 3306)

• Dant Rakshak 3850 nos Rs. 100 (GST 18% HSN code 33061020)

• Colgate 2560 nos Rs. 70 (GST 18% HSN code 330610)

 • Netsurf herbal 2710 nos Rs. 380 (GST 18% HSN code 33021010)
Apr 12 Purchase the following goods from Mr. Logesh World in paste company New
Delhi with supplier invoice JK345.

• Herbal Medicine 2660 nos Rs.250 (GST 18% HSN code 33019090)

• Austro 2880 nos Rs.300 (GST 18% HSN code 33061020)

• Sensodent 2450 nos Rs.390 (GST 18% HSN code 10203306)

• Herbal Ayurveda 1475 nos Rs.750 (GST 18% HSN code 30049011)
May 02 Sold the following goods to Mr. Mokesh Tamil Nadu with customer invoice
DF234.

• Dabur Red 950 nos Rs. 700

• Close up 1525 nos Rs 650

• Dant Rakshak 2000 nos Rs. 750

• Austro 1880 nos Rs.950

May 15 Sold the following goods to Mr. Ajith Gujarat with customer invoice DF234.

• Colgate 1460 nos Rs. 270

• Netsurf herbal 1410 nos Rs. 600

• Herbal Medicine 1560 nos Rs.650

• Sensodent 1350 nos Rs.750

• Herbal Ayurveda 1275 nos Rs.950

May 24 TCS tax amount paid to Mr. MokeshRs. 50000.
May 28 Commission Received Rs.60000
June 01 Paid Salary Rs. 5000.
June 06 Paid Telephone Charge Rs. 2000
June 15 Interest Received Rs.30000
June 20 Paid Wage Rs. 2000.
View Answer
Excise Sum : 4
Prepare a Trial Balance of Mr. Nirmal Pvt Ltd April 01-04- 2021 to 31-03-22.

Particular Amount Particular Amount

Building 50000 Capital 100000

Purchase 100000 Bills payable 20000

Debtors 5000 Sales 70000

Wages 10000 Creditors 150000

Cash 100000 Purchase return 65000

Bank 35000 Provision 80000

Insurance 70000 Investment 50000

Postage 65000

TRANSACTION DURING THE PERIOD:

Apr 01 Purchased Goods from M/s. Ram Traders, Tamil Nadu with supplier invoice
081.

• Vivo 500 nos Rs.15000 ( GSTrate:12% HSN Code:8304 )

• iPhone X 300 nos Rs.40000 ( GST rate:12% HSN code:5304 )

• Samsung 400 nos Rs.12000 ( GST rate:12% HSN code: 93811047 )

Apr 02 Purchase Goods from M/s. Shivan Traders, Gujarat with supplier invoice 989.

• Table 1500 nos Rs.1500 ( GST rate:5% HSN code:3204 )

• Notebook 2350 nos Rs.500 ( GST rate:5% HSN code:5308 )

• Book stand 2800 nos Rs.1000 ( GST rate:5% HSN code:3209 )

Apr 03 Sold Goods to M/s. Sakthi Pvt ltd, Tamil Nadu with customer invoice 286.

• Vivo 300 nos Rs.18000

• Samsung125 nos Rs.15000

Apr 04 Sold Goods to M/s. Reddy Groups, Telangana with customer invoice 546.
 • Table 800 nos Rs.3000

• Notebook 1200 nos Rs.900

• Book stand 1500 nos Rs.1500

Apr 11TCS tax amount paid to M/s. Sakthi Pvt ltdRs. 50000.
Apr 18 Paid Telephone Charge Rs.1000
May 01 Commission Received Rs.40000
May 15 Amount paid to Ms Shivan Traders was Rs. 150000 against bill no 989.
May 20 Paid Salary Rs.5000
May28Amount received from Ms. Sakthi Pvt Ltd was 550000 against bill :286.