Example Cost Center Tally Prime in Tamil

Excise Sum : 1

The Following Would Be Recording In Journal Using Double Entry System. Do The Posting Process From Journal Entries And Prepare The Trial Balance, Trading A/C, Profit & Loss A/C and Balance Sheet and cost canter In The Books Of M/S. TUTOR JOES COMPUTER EDUCATION Ltd For The Following Year 2009 To 2010.


PARTICULARDRCR
SBI bank800000
Cash in hand100000
Furniture200000
Building advance150000
Computer500000
Stock in hand150000
Software deposit100000
CCI capital1000000
O/S building rent20000
O/S salary80000
Loan from bank 700000
Sundry creditors:
M/s. Hindustan Computer ltd Rs.150000 bill no:2112 (25days)
M/s. Pavai books & note Printers Rs.50000 bill no: 2209 (25 Days)

INCOME AND EXPENDITURE:

Application fee:
  • Computer application
  • Entrance application
Course fee:
DCA
  • Course fee (DCA)
  • Course material(DCA)
  • DCA fore noon
  • DCA after noon
  • DCA w/k
TALLY
  • Course material (tally)
  • TALLY fore noon
  • TALLY after noon
  • TALLY day time
DTP
  • Course fee (DTP)
  • DTP for noon
  • DTP after noon
  • DTP day time
DIT
  • Course material (DIT)
  • DIT fore noon
  • DIT after noon
  • DIT day time

TRANSACTION DURING THE PERIOD:

Apr 01 Course fee received for tally (f/n) Rs.22000

Apr 04 Course fee received for tally (a/n) Rs.30000 and computer application for Rs.5000 by cheque

Apr 06 Course fee received for tally (day time) Rs.120000, DCA (f/n) Rs.75000 DTP(Day time) Rs.90000, DIT (Day time) Rs.110000 and summer offer for discount 2% for each course

Apr 12 Course fee received for DIT (f/n) Rs.15000 Entrance application received Rs.10000

May 01 Course fee received for DTP (a/n) Rs.36000

May 07 Course fee for tally (a/n) refund Rs.5000

May 18 Course material to tally , DIT, and DTP purchased 50 copies @ Rs.5000, Rs.3000, Rs.1000each

May 20 Amount paid to Ms. Hindustan ltd for Rs.75000 part settlement

June 03 Course fee for DIT(f/n) refund Rs.15000 and DCA (a/n) Rs.5000

June 13 Course fee received for tally (a/n) Rs.14000

June 20 Depreciation of furniture and fittings @ 10%

July 01 Course fee received for DIT(day time) Rs.13000

July 10 Course fee received for DIT(f/n) Rs.14500

Aug 01 The refund amount of DIT (a/n) and DCA (a/n) fully received

Aug 10 Computer stolen @ Rs.10000

Aug 19 Interest received from bank balance Rs.5000

View Answer

Excise Sum : 2

The Following Would Be Recording In Journal Using Double Entry System. Do The Posting Process From Journal Entries And Prepare The Trial Balance, Trading A/C, Profit & Loss A/C and Balance Sheet and cost canter In The Books Of M/S. EVEREST LIT For The Following Year 2009 To 2010


PARTICULARDRCR
Capital500000
Cash200000
Furniture50000
Bank loan 200000
Indian Bank150000
Bank O/d 150000
Machinery150000
Motor car75000
Computer125000
Investment200000
Salary due50000
Sundry creditors:
M/s. Reliance (P) ltd was Rs.150000 Bill no:29
Sundry debtors:
M/s. Hindustan Ltd was Rs.60000 bill no:30
M/s. Unilever Ltd was Rs.40000 bill no: 31

Cost center and cost category:

Mr. Flaming (cost category) Ms. Famila (cost category)
Basic payBasic pay (F)
DADA (F)
TAHRA (F)
Medical allowanceConveyance allowance (F)
Food allowanceMedical allowance (F)
Mr. Prince (cost category)Income and expenditure (cost category)
Basic pay (p) Telephone charges
DA (P)Postage
HRA (P)Interest received
TA (P)Wages
Food allowance (P) Fright charges
Medical allowance (P)Commission received

TRANSACTION DURING THE PERIOD:

Apr 01 Telephone charges paid Rs.1000

Apr 03 Amount paid to Mr. Reliance Ltd was Rs.50000 part settlement

Apr 10 Commission received Rs. 10000

Apr 22 Goods purchased from Mr. Dolphin ltd was Rs.120000 bill no:28

May 01 Salary paid to Ms. Famila for the following

Basic pay (F)Rs.6000
DA (F)Rs.2000
HRA (F)Rs.500
Conveyance allowance (F)Rs.700
Medical allowance (F)Rs.500

May 06 Paid postage Rs.1250

May 22 Goods sold to Rs. Ramani was Rs. 150000 bill no:75

May 28 Interest received Rs.8000

Jun 01 Salary paid to Mr. Flaming for the following:

Basic pay Rs.5000
DA Rs.2500
TA Rs.1000
Medical allowance Rs.500
Food allowance Rs.300

Jun 10 Depreciation of machinery @ 10%

Jun 22 Interest on capital @ 6%

July 01 Withdraw from personal use Rs.5000

July 15 With draw from bank Rs.20000

Aug 01 Paid wages and fright charges Rs.700, Rs.350

Aug 20 Salary paid to Ms. Prince for the following:

Basic pay (p) Rs.7000
DA (P) Rs.3000
HRA (P) Rs.1500
TA (P) Rs.600
Food allowance (P) Rs.500
Medical allowance (P) Rs.400

Sep 05 Motorcar sold on cash Rs.70000 and balance amount was depreciated.

Sep 20 Dividend received Rs.30000

View Answer

Excise Sum : 3

The following would be recording in journal using double entry system. Do the posting process from journal entries and prepare the trial balance, trading A/C, Profit & loss A/C and Balance sheet and cost centre in the books of Mr. Lalitha Groups for the following year 1.4.2022 to 31.3.2023.


PARTICULARDRCR
Capital 800000
Cash 200000
Furniture 25000
Building 150000
O/S salary 10000
Stock 200000
Bank 25000
Machinery 175000
Sundry Creditors:
Mr.Rajesh & Co was Rs.45000 bill no: 102 (45 days).
Ms.Kodhai Industries was Rs.20000 bill no: 123 (60 days).
Sundry Debtors:
M/s. Nainika Pvt Ltd was Rs.100000 bill no: 202 (15 days).

Cost center and cost category:

Income and Expenditure Mr. John
Telephone ChargesA4 sheet allotment(J)
WagesPrinting(J)
SalaryPacking(J)
Printing and StationaryPosting(J)
Postage
Ms. Fami Ms. Nandhini
A4 sheet allotment(F) A4 sheet allotment(N)
Printing(F)Printing(N)
Packing (F)Packing(N)
Posting(F)Posting(N)

TRANSACTION DURING THE PERIOD:

Apr 01 Telephone Charges paid Rs.750.

Apr 15 Amount paid to Kodhai Industries Rs.15000 as part settlement against bill no: 123.

Apr 27 Paid Wages Rs.2500.

May 01 Salary paid to Mr.John for the following:

A4 sheet allotment(J)Rs.500
Printing(J)Rs.500
Packing(J)Rs.500
Posting (J)Rs.500

May 10 Received Commission Rs.20000

May 17 Goods sold to Ms. Janani Enterprises was Rs.75000 bill no: 02 (25 days)

May 22 Cash Deposit into Bank Rs.50000

July 01 Amount received from Ms. Nainika was Rs.50000 as part settlement against bill no: 202

July 14 Bank O/D received Rs.15000

July 29 Purchase goods from ABS Stationary shop Rs.20000 bill no: 21 (35 days)

Jun 01 Withdraw from personal use Rs.200000

Jun 16 Salary Paid to Ms. Fami for the following:

A4 sheet allotment(F) Rs.250
Printing(F) Rs.750
Packing(F) Rs.500
Posting(F) Rs.500

Jun 22 Interest received Rs. 50000.

View Answer

Excise Sum : 4

The following would be recording in journal using double entry system. Do the posting process from journal entries and prepare the trial balance, trading A/C, Profit & loss A/C and Balance sheet and cost centre in the books of Mr.Jose Infotech for the following year 1.4.2022 to 31.3.2023.


PARTICULARDRCR
Indian Bank 5000000
Cash100000
Furniture500000
Computer100000
Machinery20000
Capital 5000000
O/s building Rent 100000
Loan from Bank820000
Investment 200000
Sales

Stock in Hand

  • Lenovo Laptop 50 Nos
Cost Centre
  • Agent–A
  • Agent–B
Cost Category
Printing & stationery
  • Printing Papers
  • Photocopy Papers
  • Notebooks
  • Markers
  • Purchase
  • Sales
  • Accounts
Cost Category
Advertisement Expenses
Digital Media
  • TV Advertisement
  • Internet Advertisement
Other Media
  • Poster Advertisement
  • Radio Advertisement
  • Banner Advertisement
Print Media
  • Dina Thanthi
  • Dinakaran
  • Dinamalar
Cost centre Classes
Commission Expenses
  • Saranya
  • Suganthi
  • Jeevitha
  • Selvi

TRANSACTION DURING THE PERIOD:

Apr 01 Good sold form on credit to Agent A for the following.

  • Lenovo Laptop 20 Nos Rs.25000.

Apr 02 Good sold form on credit to Agent B for the following

  • Lenovo Laptop 5 Nos Rs.25000.

Apr 12Good sold form on credit for the following

  • Lenovo Laptop 1 Nos Rs.25000.

Apr 20 Paid Printing & Stationery for the following

Printing & Stationery
Printing Papers1500
Photocopy Papers1500
Notebooks1850
Markers350

Apr 28 Paid Printing & Stationery for the following

Printing & Stationery
PurchaseRs.20000
Sales Rs.15000
AccountsRs.15000

May 02 Paid Advertisement Expenses for the following.

Advertisement Expenses
Internet Advertisement10000
TV Advertisement15000
Banner Advertisement1500
Poster Advertisement1500
Radio Advertisement5000
Dina Thanthi5000
Dinakaran 7000
Dinamalar5000

May 05 Paid Commission Expenses Rs. 60000 for the following.

Commission Expenses
Saranya25%
Suganthi30%
Jeevitha35%
Selvi10%

May 08 Paid Commission Expenses Rs. 60000 for the following.

Commission Expenses
Saranya25%
Suganthi40%
Jeevitha35%

May 12 Received Salary Rs. 50000 for the following.

Salary
Sandhiya25000
Nikitha25000

May 22 Repair charges paid Rs. 10000

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