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PRACTICAL EXERCISES" 2

In document Tally Final Project (Page 63-83)

Assignment on Chapter :4 to 8 Recording Transactions of

Sample Data of "Swayam Agencies Pvt. Ltd."

The following example shows how to record transactions in Tally .ERP 9

:Mrs Soumya Satpathy, an MBA from BHUBANESWAR , started her own agency called SWAYAM AGENCIES PVT. LTD. on Apr il 1, 2008, to deal in the wholesale trade of sta bilizers and pumps of different capacities.

:Mrs Soumya Satpathy wants to maintain her accounts using Tally.ERP 9. She maintains the books of account un der the accrua l system of accounting.

Transactions recorded for Swayam Education by Mrs Soumya Satpathy for the year 2008- 2009 are as follows :

You are required to:

Record the transactions

Prepare financia l sta tement

CREATION OF COMPANY-SWAYAM EDUCATION-LEVEL- I

Field Data to be

Entered

Directory Accept what is displayed by default

Untiled Notes Page 39

www.Tally9Book. Com from Books

beginning from TallyVault Password

[email protected] Yes

01.04.2008 11111111 111

This field is

automatically skipped.

555555

Accounts with Inventory

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Untiled Notes Page 36

CHART OF ACC OUI\'TS- Swayam Agenci es Pvt Ltd.

SI. No. Ledger Under Group Assets

Cell Phone Fixed Assets

Computer Fixed Assets

Electrical Fittings Fixed Assets Furniture & Fixtures Fixed Assets Motor Vehic les Fixed Assets Data Tech Services Local Debtors Java Trading Company Local Debtors Seacrest Trading Company Outstation

Debtors Soft Touch Traders Outstation

Debtors State Trade Corporation,

BBSR

Outstation Debtors Sun-Shine Traders Outstation

Debtors

Bills Receivable Current Assets Prepaid Insurance Current Assets Salary Advance Loan&Advance

(Assets)

Security Deposit Deposit(Asset)

ICICI Bank Bank Account

Petty Cash Cash in Hand

Liabilities

Input VAT @12.5 per cent Duties & Taxes Input VAT @ 4 per cent Duties & Taxes Output CST @ 4 per cent Duties & Taxes Output VAT @ 4 per cent Duties & Taxes Output VAT @ 12.5

per cent VAT Adjust ment Ale

Duties & Taxes Duties & Taxes Electricity Charges Payable Provisions Rent Expenses Payable Provisions Salary Expenses Payable Provisions

VAT Payable Provisions

A 2 Z Traders Local Creditors Icon Enterprises Outstation

Creditors Pacific Merchants Outstation

Creditors WinTech Information

Systems

Outstation Creditors

X-Tech Services Outstation

Creditors

Bills Payable Current

Liabilities Capital

Soumya Satpathy Capital Ale Capital Accounts Soumya Satpathy Drawings Capital Accounts

Page : 2 SWAYAM

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Untiled Notes Page37

Discount Received Indirect Income

Interest R.eceived Indirect Income

Input CST@ 4 per cent Tax On Purchase

Purchase @ 12.5 per cent Purchase Account

Purchase @ 4 per cent Purchase Account

Purchase - CST Purchase

Account

Carriage Inward Expenses Direct Expenses

Advertisement Expenses Indirect Expenses

Bank Charges Indirect

Expenses

Conveyance Expenses Indirect Expenses

Depreciation Expenses Indirect Expenses

Donation Expenses Indirect Expenses

Electricity Expenses Indirect Expenses

Exhibition Expenses Indirect Expenses

Insurance Expenses Indirect Expenses

Interest Due Indirect

Expenses

Printing & Stationery Indirect Expenses

Rent Expenses Indirect

Untiled Notes Page38

Expenses Salary

Expenses Indirect Expenses

Shop

Maintenance Expenses Indirect Expenses

Telephone Expenses Indirect Expenses

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Untiled Notes Page38

1) 1-4-2009

List of Transactions :(SAMPLE EXERCISES) APRIL

2009

Mr. Swayam Satpathy started a Swoyam Agencies by bringing in Capital of Rs.15,00,000 by cheque and deposited the same in ICICI Bank by opening a new account.

Note : Mr. Swayam Satpathy wants to have separate Vouchers for Bank Payment and Receipts. He also wants separate Serial Numbers to be displayed for Bank Receipt (i.e. BK-REC I 001108-09 )and Bank Payment (i.e.BK-PMT I 0011 08-09 ).Hence, Two new Voucher Types - Bank Payment under Payment and Bank Receipt under Receipt - have to be created.

Step 1 : Create Voucher Type 'Bank Receipt'

Create the Bank Receipt under Receipt Vouc her Type :

1. Go to Gateway of Tally.ERP 7Accounts Info 7 Voucher Type 7 Create

2. The Voucher Type creation screen is divided into three sections depending on the various settings

3. Give the name of the new voucher type, e.g., Bank Payment.

The Complete Voucher Creation Screen displays as shown : (al/as) : Bank Payment

Print afte1 saving

Voucher ?

No

Nome of Class

Melhod of Voucher Numbering ?

Make 'Oplional' as defaul1

? No Use Comrnon Nanation

? Yes Na11a1ions for each enlry

? No

Untiled Notes Page39

Prefill wlttl ZERO

NO. BK.PMT/1/08-09 Restan Nun1be1lng Prefix Details Suffix Details

Applicable Starting Particulars From

Numbe1 Appli cable

om Fr

Particulars Appli cable

F1om

Particulars

l·Apr-2006 1 Y••rly

1- Apr-2008 BK PMT/ 1·Apr-2008 108-09

C•lculator

4. Likewise create Bank Receipt Voucher Type as displayed above.

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Untiled Notes Page40

. .

Step 2:

Make an Entry of the Transaction in a Bank Receipt Voucher.

1. Go to Gateway of Tally.ERP 7 Accounting Vouchers 7 F6 : Receipt 7 Select Bank Recei

Voucher Type list to view Bank Receipt Voucher entry screen.

! .... . . x

-= ·l:U.NO BK-REC/1108-09 1·Apr-2008

Tuesday Account ICICI Bank

Cur&/ · 15.00,000.00 Dt

P:irttcul:irs Amount

sw.-iyam Satpathy C:ipital Aic 15,00.000.00

Make an Entry of the Transaction in a Contra Voucher.

Go to Gateway of Tally.ERP 7 Accounting Vouchers 7 F4 : Contra to view the Contra Voucher Sere Enter the Transaction as shown below :

-.· . !•·. 1 r .-·1, •

Untiled Notes Page41

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Accept ? Yes o No

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Untiled Notes Page40

3) 5-4-2009

M r. Swayam purchased Furniture and Fixture worth Rs. 1,50,000 for the Shop by cheque. {Ch. No- 123452)

Step 1 : Create Voucher Type 'Bank Payment'

Create the Bank Payment under Paymen t Voucher Type :

Go to Gateway of Tally.ERP 7 Accounts Info 7 Voucher Type 7 Create to bring up the vouch

creation screen.

1. Name: Bank Payment

2. Type of Voucher : Select Payment from the list of Voucher Types.

3. Method of Voucher Numbering ? :Select Automatic from Type of Numbering list. 4. Use Advanced Configuration : Yes

5. Prefix Details - Particulars : type BK-PMT/

6. Suffix Details - Particulars :type /08-09

Note: See the voucher creation Screen of Receipt Voucher in transaction SI. No-1 Step 2:

Make an Entry of the Transaction in a Bank Payment Voucher.

Go to Gateway of Tally.ERP 7 Accounting Vouchers 7 FS :Bank Payment to view the Bank P Voucher Screen and Enter the Transaction as shown below:

Account : ICICI B:ink Cur &I . 16.00,000.00 Dr

Partieul<1rs Amo

Furnitur• unt & Fixtur•

Cur Bal: 1,50,000.00 Dr

Narration:

Ch.No :123452 being amount paid tor Furniture and FiXture.

Make an Entry of the Transaction in a Bank Payment Voucher.

Go to Gateway of Tally.ERP 7 Accounting Vouchers 7 FS :Bank Payment to view the Bank P

Voucher Screen and Enter the Transaction as shown below :

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Untiled Notes Page40

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Untiled Notes Page41 Deposit towards a

Premises on Rent.

Make an Entry of the Transaction in a Bank Payment Voucher.

Go to Gateway of Tally.ERP -7 Accounting Vouchers -7 FS :Bank Payment to view the Bank Payment Voucher Screen and Enter the Transaction as shown below:

Accountm Voucher Creation swa am A enc1es ·.

• [IIll&!:J(Zl r:::rn• No. BK..PMT/3'08-0S

tO-Apr-2008 or various Fe<.ed

Assets ror the busJness .

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Untiled Notes Page42

6) 12-4-2009

Mr. Swayam has appo1nted the foIIowinq peo )l e.

Name Des ignation Monthly Salary

Salesman 3,500

Shi shir Mathur Accountant 2 ,500

Ajith V Nair Clerk 1.500

Ajith is also in charge of Petty Cash and submitting the statement of Expenses at the end of every monty.

I Note : No Entry i s required because this i s not an Acc ounting Transaction.

1. Gateway of Tally.ERP -7 Accounts Info -7 Vouchers Type -7 Alter 2. Select "Purchase" from the list of Vouchers Types.

3. In third section, change the Method of Vouc her Numbering to 'Manual' .

4. Prevent Duplicate -YES.

5. Retain the other fields as they are - Press CTRL+A ( Save the existing options}

STEP-2:

Make an entry of the transaction In a Purchase Voucher :

Go to Gateway of Tally.ERP Accounting Vouchers F9 :Purchase to view the Purchase Voucher

and Enter the Transaction as shown below :

1. Click the As Invoice button (The entry has to be recorded as a Purchase Invoice with Item wise)

2. Click the Item Invoice button 3. Type P-A2Z-01 in Purchase Bill No.

4. Press F2 to change the Voucher Date to 20-4-2009.

Enter the Purchase Transaction as shown below :

Ref. : No . P -A2Z.-0 1 20-Apr-2008 Sunday Party's Ale Name: A2Z Trnders

Current Balance :

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Untiled Notes Page43

Input VAT @12.5% 12.50 % T,500.00 N a rration:

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67,501).(}0

SWAYAM

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Untiled Notes Page44

8) Hiqh Capacity Stabi

lizers

100 400 40,000 12.5% 45,000

Open Well Pumps 50 150

0

75,000 4% 78,000 Submersible Pumps 100 200

0

2 ,00,000

4% 2 ,08 ,000

Gross Total 3,31,000

STEP-1:

Make an entry of the transaction in a Purchase Vouc her :

Go to Gateway of Tally.ERP Ac counting Vouchers F9 :Purchase to view the Purchase Voucher and Enter the Transaction as shown below :

1. Click the As Invoice button (The entry has to be recorded as a Purchase Invoice with Item wise)

2. Click the Item Invoice button

3. Type P-A2Z-02 in Purchase Bill No.

4. Press F2 to change the Voucher Date to 20-4-2009.

5. Press F12 : Configure & Change the option " Use Common Ledger Ale for Item Allocation" to

remove the Purchase Ledger next to Party's Ale Name option in Purchase Voucher}

Configur e Invoices I Delivery H otes 1 Ord ers Accept Supplementary Details ? Yes

(Address Details, 0eS(Jalch Delails etc)

Use Comm on Ledger Ne for Item Allocation

Use Defaults for Bill Allocat ions Use Excise Formal

Use AdditionalDescriplion(s) for Item Name

Allow separate Buyer and Consignee names

7. Name of Item: Low Capacity Stabilisers.

8. Quantity : 100 Nos.

9. Rate :400.

10. Amount: Amount of 40,000 is automatically displayed

11. Press Enter to view the Acc ounting Details scree.

12. In the Accounting Details screen, select Purchase@ 12.5% from the list of Ledger Accounts.

Accounting Details for : High Capacity StabilisMs Upto:

Rs.40,000.00 Dr P;trticul;

,,rs VAT/Tax Class Amou

nt

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Untiled Notes Page45

Purch;,,se@ 12.6o/o 40,000 .

Cur Bal : 00 1,00,000.00 Dr

40 ,000 . oo l Page : 9

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Untiled Notes Page46

" • I x

No 1 12-Apr-:2008

Tuesday

Account · c:ish

Cur Bal : 4!>.500.00 Dr

Particulars Amount

carrl:ige Inward Expensu Cur Bal. 500.00 Dr

Narratjon:

being the amount paid towards Carriage Inward Expenses on Purchase made on 20-4-2006 and 21-4-2006 .

500.00

500.00

Accept '?

Yes " I No

13. Retain the amount displayed and accept the Accounting Details screen.

As per above procedure or steps, Enter other Two Items as shown in below screen :

21.A

Party's Ale Name A2Z Trndets Cuff!tnl. Bof.ance 01,5aitOO Ct

pt..20 Mond08 a y

Nam e of lreni 011.Jntl Rate er

Amount 11,11 u,..aarr s..tlh15

Open W ell Putrt p$

S• 111&1al>le Pumps

Input VAT@\I'•

Mr. Swayam paid Carriage Inward Expenses of Rs.500 in cash on purchase made on 20-4-2009 and 21-4-2009.

Step 1:

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Untiled Notes Page47 Contra Voucher Ser; Enter the Transaction as shown below :

!::\ T ally 9

(cl Tally Sohnlons FZ·LLC.1988

NO.2 27-Apr-2008 sunoay

Ar.coum ·P•tty C3sh C,.,, &J ·

10.000.00 Dr

P;1rtic ulnrs Amount

Cash

Cur&/ : 3'J.W0.00Dr 10.000.00

Narrabon:

Amount transfer from Cash to Petty Casn to meet tile day to day

M r. Swayam wi thdrew Rs.5,000 in cash for personal use.

Step 1:

Make an Entry of the Transaction in a Payment Voucher.

Go to Gateway of Tally.ERP 7 Accounting Vouchers 7 F5 : Payment to view the Payment Voucher and Enter the Transaction as shown below :

Account . Cuh

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Untiled Notes Page48

Amount 5,000.00

5,000.00 Accept ?

Yes ur No

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Untiled Notes Page49

12) 30-4-2009 VAT adjustment entry.

At the end of evel}' month, VAT Adjustment entl}' has to recorded. To record the Adjustment , Input and Out Tax accounts are Credited and Debited, respectfully to nullify their Balances and the net balance is trans VAT Adjustment account.

A Debit Balance of VAT Adjustment account indicates that the excess Input being carried forward to the next month and a Credit Balance

indicates that VAT is Payable.

As per Accounting conventions

The Journal Entry for the above transaction is as follows .

VAT Adjustment Ale Dr.

Rs.23,500

To lnputVAT@ 12.5%

Cr. To lnputVAT@4%

Cr.

Rs.12,500 Rs.11,000

As per Tally.ERP conventions

Create Ledger VAT Adjustment Ale (under Duties and Taxes) as details below :

Go to Gateway of Tally.ERP -7 Accounts Info -7 Ledger -7 Create to view the ledger creation screen.

1. Name : VAT Adjustment A/c

Note : Since the VAT/Tax Class is not applicable the percentage of calculation automatically appears as 0.

(To know the Tax amount that is to be adjusted, go to Gateway of Tally.ERP

> Display > Statutory Re VAT Reports> VAT Computation)

x

Excess Input Credit Bl()Ughl F0tward

Untiled Notes Page50

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II II II IIII

In document Tally Final Project (Page 63-83)

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