dated 25/09/2017 joined ANURANJAN MASTER MOIND COMPUTER

(1)DIRECTOR :-OMPRAKASH CHAUHAN (2)CENTRA MANAGER SUDHIR SINGH CHAUHAN

(1) ACCOUNTING CONCEPT
TALLY FEES
A MANUAL & PRACTICAL ACCOUNTING
B TALLY ACCOUNTING 4000
C STOCK & INVENTORY
D SALES AND PURCHASE ORDER
E SECURITY CONCEPT
REGISTRATION FEES DT 25/09/2017 RS.100/-(ONE HUNDRED)
RECEIPT NO. 11433(2) RECEIPT NO. 11438 DT 27/09/2017 RS.2500/-
FIRST INSTALLMENT TOTAL THREE INSTALLMENT
,(2) BASIC COMPUTER FUNDAMANTALS BASIC FEES
A WIN98/ME/2000/XP & MS.DOS 2500
B MS NOTEPAD & MS WORDPAD
C MS WORD
D MS EXCEL
E MS POWER POINT
F INTERNET
G PROGRAMMING CONCEPT
 TALLY ERP9(NINE)
DATED EXCERISE :- 9/25/2017

Q-1 WHAT IS THE ACCOUNTING ?

ANS-1 IT IS A LANGUAGE OF BUSINESS

Q-2 WHY WE NEED ACCOUNTING ?

ANS-2 BANK,SCHOOL,DAY TO DAY WORK,ETC

Q-3 WHAT ARE THE MAIN FUNCATION OF ACCOUNTING ?

ANS-3 RECORD, DETAIL,PROOF,CLACIFICATION,DIVINE
PURCHASE/SALES/EXPENCES/INCOME.SUMMARY
TRIAL BALANCE/TRADING ACCOUNT/PROFIT AND LOSS A/C
BALANCE SHEET

1 FINAL POSITION 1 ACCOUNTING CYCLE

2 FINAL ACCOUNT 2 LIST OF TRANSACTION
3 INVESTMENT6 3 JOURNAL
4 LEDGER
TRIAL BALANCE

TRADING PROFIT & LOSS A/C BALANCE SHEET
ACCOUNT

THREE RULES OF ACCOUNTING

1 REAL A/C :
WHAT"S COME IN DEBIT AND WHAT"S IS GOES OUT CREDIT
AS:- CASH,GOO,FIXED ASSETS
2 PERSIONAL ACCOUNT
DEBIT THE RECEIVER AND CREDIT THE GIVER
SOHAN,MOHAN,RAM,SHYAM ETC.
3 NOMINAL ACCOUNT
DEBIT ALL EXPENSES AND LOSSES PROFIT AND INCOME A/C CREDIT
SALARY,RENT,DISCOUNT ETC.

 TRAING DATED 25/09/2017
MONDAY ACCOUNTS POSTING
ENTERY ACCOUNTS OF SHRI SUDHIR
CHAUHAN
RULE I(FIRST)
1 REAL A/C :
WHAT"S COME IN DEBIT AND WHAT"S IS
GOES OUT CREDIT
AS:- CASH,GOO,FIXED ASSETS
TRAINER
1 GOODS PURCHASE :-200000.00 NAME :-

DATE& DR CR
S.NO. PARTICULARS J/F AMOUNT AMOUNT
9/25/2017 PURCHASE A/C DR 200000
TO CASH 200000
(BEING GOODS PURCHASE)
2 GOODS SOLD :- 250000/-
9/25/2017 CASH A/C DR 250000
TO SALES 250000
(BEING GOODS SOLD)
3 BUILDING PURCHASE :-700000/-
9/25/2017 PURCHASE A/C DR 700000
TO CASH 700000
(BEING BUILDING PURCHASE)

4 BUILDING SOLD :-750000/-

9/25/2017 CASH A/C DR 750000
TO SALES 750000
(BEING BUILDING SOLD)
5 FURNICTURE PURCHASE :-80000/-
9/25/2017 PURCHASE A/C DR 80000
TO CASH A/C 80000
(BEING FURNICTURE PURCHASE)
6 FURNICTURE SOLD :-90000/-
9/25/2017 CASH A/C DR 90000
TO SALES A/C 90000
(BEING FURNICTURE SALES)
7 NEW MACHINERY PURCHASE 1000000/-
9/25/2017 NEW MACHINERY PURCHASE DR 1000000
 TO CASH 1000000
(BEING MACHINERY PURCHASE)
8 NEW MACHINERY SOLD 1100000/- 1100000
9/25/2017 CASH A/C DR 1100000
TO SALES
(BEING MACHINERY SOLD)
9 GOODS PURCHASE :-200000/-
9/25/2017 PURCHASE A/C DR 200000
TO CASH A/C 200000
(BEING GOODS PURCHASE)
10 GOODS SOLD :- 2200000
9/25/2017 CASH A/C DR 220000
TO SALES A/C 220000
(BEING GOODS SOLD)
TRAING ENDED 25/09/2017 1.30 TO 2.00 PM
(NOON)

,(3) RULES THIRD :- NOMINAL ACCOUNTS

ALL EXPENSES DEBIT AND ALLINCOME CREDIT
AS SALARY,RENT,DISCOUNT ETC

,(1) SALARY PAY RS.15000/- TYPE OF

DATE& EXPENSE
S.NO. PARTICULARS J/F DR AMOUNT CR AMOUNT S
1 SALARY A/C DR 15000
TO CASH A/C 15000 INDRECT EXPENSES
(BEING CASH PAID
2 RANT PAY RS. 7000/- 150 INDRECT EXPENSES
RENT A/C DR 150
TO CASH A/C
(BEING RENT CASH PAID
3 COMMISSION RECEIVED RS. 150/- INDRECT EXPENSES
CASH A/C DR 150
TO CASH A/C 150
(BEING COMMISSION RECEIVED)
4 DISCOUNT RECEIVED RS. 50/- INDRECT EXPENSES
CASH A/C DR 50
TO DISCOUNT A/C 50
(BEING DISCOUNT RECEIVED)
5 TELEPHONE BILL PAID RS. 1500 INDRECT EXPENSES
TELEPHONE A/C DR 1500
TO CASHY A/C 1500
(BEINGTELEPHONE BILL PAID)
 6 ELECTRICITY BILL PAID RS. 2000 INDRECT EXPENSES
ELECTRICITY A/C DR 2000
TO CASH 2000
(BEING ELECTRICITY BILL PAID)
7 WAGES PAID RS.50/- 50/- DIRECT EXPENSES
WAGES A/C DR 50/-
TO CASH A/C
(BEING WAGES PAID)
8 OCTROY PAID RS 50/- 50 DIRECT EXPENSES
OCTROY A/C DR 50
TO CASH A/C
BEING OCTROY PAID) INDRECT EXPENSES
9 INTEREST RECEIVED RS.150/-
CASH A/C DR
TO CASH A/C
BEING INTEREST RECEIVED
10 POWER AND FUEL PAY RS.250/- DIRECT EXPENSES
POWER AND FUEL A/C 250
TO CASH A/C 250
(BEING POWER AND FUEL EXP)
ACCOUNTS POSTING TRAING DATED 26/09/2017

ENTERY ACCOUNTS OF SHRI SUDHIR CHAUHAN

RULES ( SECOND) DATED 26/09/2017
PERSIONAL ACCOUNTS

THE RECEIVED DEBIT

THE GIVEN CREDIT

AS SOHAN,MOHAM RAM,SHYAM ETC

(1) GOODS:-PURCHASE FROM RUCHI SOYA RS. 250000/-

DATE& DR CR
S.NO. PARTICULARS J/F AMOUNT AMOUNT

(1)26/09/201PURCHASE A/C DR 250000

TO RUCHI SOYA 250000
(BEING GOODS PURCHASED)
(2) ---DO--- GOODS SOLD TO TATA LTD Rs.300000/-
9/26/2017 TATA LTD A/C DEBIT 300000
TO SALES A/C
(BEING GOODS SOLD)
(3) CASH PAID RUCHI SOYA 245000/-
9/26/2017 RUCHI SOYA A/C DR 245000
TO CASH A/C 245000
(BEING CASH PAID)
,(4) CHEQUE RECEIVED TATA LTD RS.300000/-
BANK A/C DR 300000
TO CASH A/C 300000
(BEING CHEQUE RECEIVED)
,(5) BUILDING PURCHASE FROM SHA AND SHA RS. 1000000/-
PURCHASE A/C DR 1000000
TO CASH A/C 100000
(BEING PURCHASE SHAH AND SHAH)
,(6) BUILDING SOLD TO BOMBAY & CO, 1200000
BOMBAY A/C DR 1200000
TO SALES A/C 1200000
BEING BUILDING SOLD)
,(7) CASH PAID SHAH AND SHAH
SHAH & SHAH A/C DR 1000000
TO CASH A/C 1000000
(BEING CASH PAID)
 ,(8) CASH RECEIVED BOMBAY AND CO. RS. 1175000/-
CASH A/C DR 1175000
TO BOMBAY AND CO. 1175000
(BEING CASH PAID)
,(9) LOAN TAKEN FROMJOY FINANCIAL CO. RS.700000/-
CASH A/C DR 1175000
TO JAY FINANCIAL CO. 1175000
(BEING LOAN TAKEN)
,(10) CAPITAL RECEIVED 200000/-
CASH A/C DR 200000
TO CAPITAL A/C 200000
(BEING CASH RECEIVED)
,(11) CAPITAL RECEIVED FROM ABHA RS. 220000/-
CASH A/C DR 220000

TO ABHA A/C 220000

(BEING CAPITAL RECEIVED)

,(12) GOODS PURCHASE 150000/-

PURCHASE A/C DR
TO CASH
(BEING CASH RECEIVED)

KEY FUNCTION
INDRECT EXPENSES F-8 SALES
F-9 PURCHASE
INDRECT EXPENSES F5 EXPENSES
F6 INCOME
ALT+F-1 COMPANY CREAT

INDRECT EXPENSES

INDRECT EXPENSES

INDRECT EXPENSES
INDRECT EXPENSES

DIRECT EXPENSES

DIRECT EXPENSES

INDRECT EXPENSES

DIRECT EXPENSES