Raghu Steel Pipes Accoutancy Projects PDF

Comprehensive Project - Raghu Steel Pipes Project Problem
Raghu Prasad Yadav, 24 years, was a resident of Rampur Village in Bihar. He belonged to a middle class family and did his B.Com (Hons.) from Bihar University, Patna. He wanted to be a successful businessman but was unable to decide the line of business which would best suit him. One day, while talking to his friend, he got convinced about starting the business and started a steel pipes and angles business at a backward area of Bihar on 1 st April, 2005. He invested cash of of 70,000 in the business and opened a current a/c with the bank for 20,000. He took a loan 40,000, furniture 2,00,000 for five years from ICICI Bank @ 10% p.a. against security of his property. He 50,000 on credit, machinery 1,00,000 on the same date. Raghu withdrew goods worth 2,000 to Ram and Co. being defective. 55,000 on credit. On June 30, he sold
purchased iron rods from Ram & Co. worth 10,000 and small piece of land for
4,000 for domestic use. He hired a worker on April 1 itself and agreed to pay him wages of 5,000 p.m. On April 12, Raghu returned goods worth
On May 30, Raghu sold steel pipes to Gupta & Co. worth steel angle worth
1,00,000 to Kumar & Co. who settled his payment as 25% in cash, 15% 10,000.
through a cheque and drew a bill for balance for three months. However on July 4, Gupta & Co. discovered some defects in the pipes and returned the same worth Raghu paid office and administrative expenses of purchased iron rods worth
2,000 and selling and distribution expenses of 10,000 on August 3. On September 4, he 10,000 were lost for which 30,000.
5,000 on July 6 and advertisement expenses of
25,000 from Khanna and Co. who drew a bill for 6 months on Raghu 5,000. On October 17, Raghu paid Ram and Co.
which he duly accepted. Due to a theft on October 9, goods worth insurance company paid a claim of On December 16, he received
10,000 from Gupta and Co. On January 22, Raghu contributed
Page 1 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com
8,000 to the Prime Ministers Relief Fund. A part of the machinery broke down on February 12, the expenses incurred for its repairs were Raghu sold steel rods worth 2,000. 20,000 in
60,000 to Sharma and Co. on March 2 and received
cash and the balance was payable after 3 months. He sold steel rods to Rakesh and Co. worth 65,000 for cash on March 4. Sharma become insolvent on March 15 and Raghu received 50 Paisa in a rupee from his estate. On March 20, he purchased iron rods worth Co. Other transactions during the year were: Wages paid 55,000 and outstanding amount 7,000 5,500. 3,000 1,000 500 60,000; depreciation on furniture and machinery is to 5,000 Electricity Bills Paid Telephone Charges Carriage and Freight 83,000 from Shyam &
Heating and Lighting Expenses
Miscellaneous Expenses
On 31st March 2006, Closing stock was be charged @ 2% p.a. From the above information,
be provided @ 10% p. a.; Interest on capital to be provided @ 5% p.a. and Interest on drawings to
(a) Pass journal entries, post the entries in the ledger and prepare a Trial Balance (b) From the prepared Trial Balance, prepare Trading and Profit & Loss A/c for the year and a Balance Sheet as at 31st March, 2006 and analyze the profitability and the financial position of the business.
Project Solution Journal

Date 2005 April 1 Cash A/c To Capital A/c (Being started business with cash) April 1 Bank A/c To Cash A/c (Being cash deposited into bank) April 1 Cash A/c To Loan from ICICI Bank A/c (Being loan taken from ICICI Bank) April 1 Purchases A/c To Ram & Co. (Being goods purchased from Ram & Co.) April 1 Machinery A/c Furniture A/c Land A/c To Cash A/c (Being fixed assets purchased) April 1 Drawings A/c To Purchases A/c (Being goods withdrawn for personal use) April 12 Ram & Co. To Purchases Return A/c Dr. 2,000 2,000 Page 3 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com Dr. 4,000 4,000 Dr. Dr. Dr. 40,000 10,000 1,00,000 1,50,000 Dr. 50,000 50,000 Dr. 2,00,000 2,00,000 Dr. 20,000 20,000 Dr. 70,000 70,000 Particulars Debit Amount Credit Amount
(Being goods returned to Ram & Co.) May 30 Gupta & Co. To Sales A/c (Being goods sold to Gupta & Co.) June 30 Kumar & Co. To Sales A/c (Being goods sold to Kumar & Co.) June 30 Cash A/c Bank A/c Bill Receivable A/c To Kumar & Co. (Being account settled by Kumar & Co. by cash, cheque and B/R) July 04 Sales Return A/c To Gupta & Co. (Being goods returned by Gupta & Co.) July 06 Office & Administration Expenses A/c Selling & Distribution Expenses A/c To Cash A/c (Being expenses paid) August 3 Advertisement Expenses A/c To Cash A/c (Being advertisement expenses paid) Sept. 04 Purchases A/c To Khanna & Co. (Being goods purchased from Khanna & Co.) Sept. 04 Khanna & Co. To Bills Payable A/c (Being bill accepted, drawn by Khanna & Co.) Oct. 03 Cash A/c Dr. 60,000 Dr. 25,000 25,000 Dr. 25,000 25,000 Dr. 10,000 10,000 Dr. Dr. 2,000 5,000 7,000 Dr. 10,000 10,000 Dr. Dr. Dr. 25,000 15,000 60,000 1,00,000 Dr. 1,00,000 1,00,000 Dr. 55,000 55,000
To Bills Receivable A/c (Being bills receivable met on maturity Oct. 09 Loss by theft A/c The Purchases A/c (Being goods lost by theft) Oct. 09 Insurance Co. To Loss by theft A/c (Being insurance Co. admitted claim of against loss by theft) Oct. 09 Cash A/c To Insurance Co. (Being claim received from insurance & Co.) Oct.17 Ram & Co. To Cash A/c (Being cash paid to Ram & Co.) Dec. 16 Cash A/c To Gupta & Co. (Being cash received from Gupta & Co.) Jan. 22 Charity A/c To Cash A/c (Being charity give to prime ministers relief fund) Feb. 12 Repair Expenses A/c To Cash A/c (Being repair expenses of machinery paid) March 02 Sharma & Co. To Sales A/c (Being goods sold to Sharma & Co.) March 02 Cash A/c To Sharma & Co. (Being cash received from Sharma & Co.) Dr. 40,000 Dr. 80,000 Dr. 2,000 Dr. 8,000 Dr. 10,000 Dr. 30,000 Dr. 5,000 5,000 Dr. 5,000 Dr. 10,000
60,000
10,000
5,000
5,000
30,000
10,000
8,000
2,000
80,000
40,000
March 04
Cash A/c To Sales A/c (Being goods sold for cash)
Dr.
65,000 65,000
March 07
Bills Payable A/c To Cash A/c (Being amount paid against bills payable
Dr. on Dr. Dr.
25,000 25,000
maturity) March 15 Cash A/c Bad Debts A/c To Sharma & Co. (Being 50 paisa in a rupee received from Sharma & Co) March 20 Purchases A/c To Shyam & Co. (Being goods purchased from shyam & Co.) March 31 Wages A/c Electricity Expenses A/c Heating & Lighting Expenses A/c Telephone Charges A/c Carriage & Freight A/c Miscellaneous Expenses A/c To Cash A/c March 31 Depreciation A/c To Furniture A/c To Machinery A/c (Being depreciation provided on furniture and machinery) March 31 Interest on Capital A/c To Capital A/c (Interest on capital provided @ 5% p.a.) Dr. 3,500 3,500 Dr. 5,000 1,000 4,000 Dr. Dr. Dr. Dr. Dr. Dr. 55,000 7,000 5,500 3,000 1,000 500 72,000 Dr. 83,000 83,000 20,000 20,000 40,000
March 31
Capital A/c To Interest on Drawings A/c (Being interest on drawings charged @ 2% p.a.)
Dr.
80 80
March 31
Interest on Loan A/c To Loan from ICICI Bank A/c (Being interest on loan unpaid)
Dr.
20,000 20,000
March 31
Capital A/c To Drawing A/c
Dr.
4,000 4,000
(Being amount of drawings charged to capital A/c) March 31 Wages A/c To Outstanding Wages A/c (Being advance wages paid adjusted ) Dr. 10,000 10,000
Ledger
Cash Account Date 2005 Apr. 1 Apr. 1 June 30 Oct. 3 Oct. 9 Dec. 16 Mar. 2 Mar. 4 Mar. 15 To Capital A/c To Loan form ICICI Bank A/c To Kumar & Co. To Bills Receivable A/c To Insurance Co. To Gupta & Co. To Sharma & Co. To Sales A/c To Sharma & Co. 5,000 July 6 10,000 July 6 40,000 Aug.3 65,000 Oct.17 20,000 2006 Jan. 22 Feb. 12 Mar. 7 Mar. 31 Mar. 31 Mar.31 Mar. 31 Mar. 31 Mar. 31 Mar. 31 4,95,000 2006 Apr.1 To Balance b/d 1,71,000 Page 8 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com By Charity A/c By Repair Exp. A/c By Bills Payable A/c By Wages A/c By Electricity Exp. A/c By Heating & Lighting Exp. A/c By Telephone Charges A/c By Carriage & Freight A/c By Miscellaneous Exp. A/c By Balance c/d 8,000 2,000 25,000 55,000 7,000 5,500 3,000 1,000 500 1,71,000 4,95,000 By Office & Administration Exp. By Selling & Distribution Exp. By Advertisement Exp. A/c By Ram & Co. 2,000 5,000 10,000 30,000 25,000 April 1 60,000 April 1 By Furniture A/c By Land A/c 10,000 1,00,000 Particulars Amt Date 2005 70,000 April 1 2,00,000 April 1 By Bank A/c By Machinery A/c 20,000 40,000 Particulars Amt
Bank Account Date 2005 Apr. 1 June 30 2006 Apr. 1 To Balance b/d 35,000 Capital Account Date 2006 Mar. 31 Mar. 31 Mar. 31 To Drawing A/c To Interest on Drawing A/c To Balance c/d 1,24,080 2006 April 1 By Balance c/d 1,25,000 80 Particulars Amt Date 2005 4,000 April 1 2006 Mar. 31 1,20,000 Mar. 31 By Interest on Capital A/c By P& L A/c (profit) 3,500 50,580 1,24,080 By Cash A/c 70,000 Particulars Amt To Cash A/c To Kumar & Co. 15,000 35,000 35,000 Particulars Amt Date 2006 20,000 Mar. 31 By Balance c/d 35,000 Particulars Amt
Loan From ICICI Bank A/c Date 2005 Mar. 31 To Balance c/d Particulars Amt Date 2005 2,20,000 Apr. 1 2006 Mar. 31 2,20,000 2006 April 1 By Balance b/d 2,20,000 Page 9 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com By interest on Loan A/c 20,000 2,20,000 By Cash A/c 2,00,000 Particulars Amt
Purchases Account Date 2005 Apr. 1 Sept. 4 Mar. 15 To Ram & Co. To Khanna & Co. To Shyam & Co. Particulars Amt Date 2005 50,000 Apr. 1 25,000 Oct. 9 83,000 2006 Mar. 31 1,58,000 Ram & Co. Date 2005 Apr. 12 Oct. 17 2006 Mar. 31 20,000 2006 Apr. 1 By Balance b/d 18,000 20,000 To Purchases Return A/c To Cash A/c To Balance c/d 2,000 30,000 18,000 Particulars Amt Date 2005 Apr. 1 By Purchases A/c 50,000 Particulars Amt By Trading A/c 1,44,000 1,58,000 By Drawing A/c By Loss by theft A/c 4,000 10,000 Particulars Amt
Machinery Account Date 2005 April 1 To Cash A/c Particulars Amt Date 2006 40,000 Mar. 31 Mar. 31 40,000 2006 April 1 To Balance b/d 36,000 Page 10 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com By Depreciation A/c By Balance c/d 4,000 36,000 40,000 Particulars Amt
Furniture Account Date 2005 April 1 To Cash A/c Particulars Amt Date 2006 10,000 Mar. 31 Mar. 31 10,000 2006 April 1 To Balance b/d 9,000 Land Account Date 2005 April 1 2006 April 1 To Balance b/d 1,00,000 Drawings Account Date 2005 April 1 To Purchases A/c 4,000 Purchases Return Account Date 2006 Mar. 31 To Trading A/c 2,000 Particulars Amt Date 2005 2,000 April 12 By Ram & Co. 2,000 2,000 Page 11 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com Particulars Amt Particulars Amt Date 2006 4,000 Mar. 31 By Capital A/c 4,000 Particulars Amt 4,000 To Cash A/c 1,00,000 1,00,000 Particulars Amt Date 2006 Mar. 31 By Balance c/d 1,00,000 1,00,000 Particulars Amt By Depreciation A/c By Balance c/d 1,000 9,000 10,000 Particulars Amt
Gupta & Co. Date 2005 May 30 To Sales A/c Particulars Amt Date 2005 55,000 July 4 Dec. 16 2006 Mar. 31 55,000 2006 April 1 To Balance b/d 35,000 Sales Account Date 2006 Mar. 31 Particulars To Trading A/c Amt Date May 30 June 30 2006 Mar. 2 Mar. 4 3,00,000 By Cash A/c 65,000 3,00,000 By Kumar & Co. By Sharma & Co. 1,00,000 80,000 Particulars By Gupta & Co. Amt 55,000 3,00,000 2005 By Balance c/d 35,000 55,000 By Sales Return A/c By Cash A/c 10,000 10,000 Particulars Amt
Kumar & Co. Date 2005 June 30 To Sales A/c Particulars Amt Date 2005 1,00,000 June 30 June 30 June 30 50,000 By Cash A/c By Bank A/c By Bills Receivable A/c 25,000 15,000 60,000 50,000 Page 12 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com Particulars Amt
Bills Receivable Account Date 2005 June 30 To Kumar & Co. 60,000 Sales Return Account Date 2005 July 4 To Gupta & Co. 10,000 10,000 Office & Administrative Expenses Account Date 2005 July 6 To Cash A/c 2,000 Particulars Amount Date 2006 2,000 Mar. 31 By P& L A/c 2,000 Particulars Amt 2,000 Particulars Amount Date 2006 Mar. 31 By trading A/c 10,000 10,000 Particulars Amt Particulars Amount Date 2005 60,000 Oct. 3 By Cash A/c 60,000 60,000 Particulars Amt
Selling & Distribution Expenses Account Date 2005 July 6 To Cash A/c 5,000 Particulars Amt Date 2006 5,000 Mar. 31 By P& L A/c 5,000 5,000 Particulars Amt
Advertisement Expenses Account Date 2005 Aug. 3 To Cash A/c 10,000 10,000 Particulars Amt Date 2006 Mar. 31 By P& L A/c 10,000 10,000 Particulars Amt
Khanna & Co. Date 2005 Sept.4 Particulars To Bills Payable A/c 25,000 Amt Date 2005 25,000 Sept. 4 By Purchases A/c 25,000 25,000 Particulars Amt
Bills Payable Account Date 2006 March 7 To Cash A/c 25,000 25,000 Particulars Amt Date 2005 Sept. 4 By Khanna & Co. 25,000 25,000 Particulars Amt
Loss by Theft Account Date 2005 Oct. 9 To Purchases A/c Particulars Amt Date 2005 10,000 Oct. 9 2006 Mar. 31 10,000 By P& L A/c 5,000 10,000 By Insurance Co. A/c 5,000 Particulars Amt
Insurance Co. Date 2005 Oct. 9 Particulars To Loss By theft A/c 5,000 Wages Outstanding Account Date 2006 Jan. 15 To Balance c/d 5,000 2006 April 1 By Balance b/d 5,000 Particulars Amt Date 2006 5,000 Mar. 31 By Wages A/c 5,000 5,000 Particulars Amount Amt Date 2005 5,000 Oct. 9 By Cash A/c 5,000 5,000 Particulars Amt
Charity Account Date 2006 Jan 22 To Cash A/c 8,000 Repair Expenses Account Date 2006 Feb. 12 To Cash A/c 2,000 Particulars Amt Date 2006 2,000 Mar. 31 By P& L A/c 2,000 2,000 Particulars Amount Particulars Amt Date 2006 8,000 Mar. 31 By P& L A/c 8,000 8,000 Particulars Amount
Sharma & Co. Date 2006 March 2 To Sales A/c Particulars Amt Date 2006 60,000 March 2 March 15 March 15 60,000 By Cash A/c By Cash A/c By Bad Debts A/c 20,000 20,000 20,000 60,000 Particulars Amount
Bad Debts Account Date 2006 Mar. 15 To Sharma & Co. 20,000 Shyam & Co. Date 2006 Mar. 31 To Balance c/d 83,000 Wages Account Date 2006 Mar. 31 Mar. 31 To Cash To Wages Outstanding A/c 5,000 60,000 60,000 Particulars Amt Date 2006 55,000 Mar. 20 By Trading A/c 60,000 Particulars Amount Particulars Amt Date 2006 83,000 Mar. 20 By Purchases A/c 83,000 83,000 Particulars Amount Particulars Amt Date 2006 20,000 March 31 By P& L A/c 20,000 20,000 Particulars Amount
Electricity Expenses Account Date 2006 Mar. 31 7,000 Heating & Lighting Expenses Account Date 2006 Mar. 31 To Cash A/c 5,500 Particulars Amt Date 2006 5,500 Mar. 31 By Trading A/c 5,500 5,500 Particulars Amount Particulars To Cash A/c Amt Date Mar. 31 7,000 Particulars By P& L A/c Amount 7,000 7,000 2006
Telephone Charges Account Date 2006 Mar. 31 To Cash A/c 3,000 Carriage & Freight Account Date 2006 Mar. 31 To Cash A/c 1,000 Miscellaneous Expenses Account Date 2006 Mar. 31 To Cash A/c 500 Particulars Amt Date 2006 500 Mar. 31 By P& L A/c 500 500 Page 17 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com Particulars Amount Particulars Amt Date 2006 1,000 Mar. 31 By Trading A/c 1,000 1,000 Particulars Amount Particulars Amt Date 2006 3,000 Mar. 31 By P& L A/c 3,000 3,000 Particulars Amount
Depreciation Account Date 2006 Mar. 31 Mar. 31 To Furniture A/c To Machinery A/c 4,000 5,000 Interest on Capital Account Date 2006 Mar. 31 To Capital A/c 3,500 Interest on Drawing Account Date 2006 Mar. 31 To P& L A/c 80 Particulars Amount Date 2006 80 March 31 By Capital A/c 80 80 Particulars Amount Particulars Amount Date 2006 3,500 March 31 By P& L A/c 3,500 3,500 Particulars Amount 5,000 Particulars Amt Date 2006 1,000 Mar. 31 By P& L A/c 5,000 Particulars Amount
Interest on Loan Account Date 2006 Mar. 31 Particulars To Loan from ICICI Bank A/c 20,000 Amount Date 2006 20,000 March 31 By P& L A/c 20,000 20,000 Particulars Amount
Trial Balance as on 31st March 2006

Particulars Cash A/c Bank A/c Purchases A/c Machinery A/c (Less Depreciation) Furniture A/c (Less Depreciation) Land A/c Gupta & Co Sales Return A/c Office & Administrative A/c Selling & Distribution A/c Advertisement Exp. A/c Loss by theft A/c Charity A/c Repair Expense A/c Bad Debts A/c Wages A/c Electricity Exp. A/c Heating & Lighting Exp. A/c Telephone Charges A/c Carriage & Freight A/c Miscellaneous Exp. A/c Depreciation A/c Interest on Capital A/c Interest on Loan A/c Amt Particulars Amt 69,420 2,20,000 18,000 2,000 3,00,000 83,000 80 5,000 1,71,000 Capital A/c 35,000 Loan from ICICI Bank A/c 1,44,000 Ram & Co. 36,000 Purchases Return A/c 9,000 Sales A/c 1,00,000 Shyam & Co. 35,000 Interest on Drawings A/c 10,000 Wages Outstanding A/c 2,000 5,000 10,000 5,000 8,000 2,000 20,000 60,000 7,000 5,500 3,000 1,000 500 5,000 3,500 20,000 6,97,500 6,97,500 Page 19 For any inquiry, feel free to contact us at support@accountacyproejcts.com OR visit www.accountancyprojects.com
Trading and Profit & Loss Account For the year ended 31st March 2006
To Purchases A/c Less Purchases Return To Wages A/c To heating & lighting A/c To carriage & freight A/c To Gross Profit c/d To office & administrative Exp. A/c To selling & distribution Exp. A/c To advertisement Exp. A/c To loss by theft A/c To charity A/c To repair Exp. A/c To Bad Debts A/c To electricity Exp. A/c To telephone Charges To Miscellaneous Exp. A/c To Depreciation A/c To interest on Loan A/c To interest on Capital A/c To Net Profit Transferred of Capital A/c 1,41,580 1,41,580 1,44,000 2,000 1,42,000 5,500 1,000 1,41,500 3,50,000 2,000 By Gross Profit b/d 5,000 By interest on drawing 10,000 5,000 8,000 2,000 20,000 7,000 3,000 500 5,000 20,000 3,500 50,580 3,50,000 1,41,500 80 By Sales A/c Less Sales Return 60,000 By Closing stock A/c 3,00,000 10,000 2,90,000 60,000
Balance Sheet As on 31st March 2006

Liabilities Capital Add Net Profit Loan from ICICI Bank Creditors: Ram & Co. Shyam & Co. Wages Outstanding 83,000 69,420 50,580 Assets Land 1,20,000 Machinery (less Depreciation) 2,20,000 Furniture ( less Depreciation) Stock 18,000 Debtors: Gupta & Co. Cash in Hand 4,46,000 35,000 35,000 1,71,000 4,46,000 5,000 Cash at Bank 1,00,000 36,000 9,000 60,000
Accounting Ratios
1. Profitability Ratios
(i)
Gross Profit Ratio
Gross Profit Net Sales
100
1,41,500 2,90,000
100
= 48.79%
(ii) Net Profit Ratio
Net Profit Net Sales
100
= 2,90,000 100 = 17.44% 2. Turnover Ratios (i) Fixed Assets Turnover Ratio = Fixed
Net Sales Assets
50,580
= 1,45,000 = 2 Times
Net Sales capital
2,90,000
(ii)
Working Capital Turnover Ratio
= Working
= 1,95,000
2,90,000
= 1.02 Times
Net Sales Assets
(iii)
Total Assets to Turnover Ratio
= Total
2,90,000 4,46,000
=.65 Times 3. Liquidity Ratios (i) Current Ratio = Current

Current Assets Liabilities
= 1,06,000 = 2.83 1
Liquid Assets Current Liabities
3,01,000
(ii)
Liquid Ratios
= 1,06,000 = 2.27 : 1 Comments (i) (ii) (iii) As current ratio and liquid ratios are 2.83 : 1 and 2.27 : 1 respectively. It shows strong short-term financial position of Raghu. Gross profit margin on sales is 48.79% and Net profit margin on sales is 17.44%, which shows the good profitability in terms of sales. In terms of turnover ratios, It seems that the amount of sales is to be improved so that it improves the fixed assets turnover, working capital turnover and total assets turnover.
2,41,000

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Comprehensive Project - Raghu Steel Pipes Project Problem

5,000 on July 6 and advertisement expenses of

10,000 from Gupta and Co. On January 22, Raghu contributed

60,000 to Sharma and Co. on March 2 and received

Heating and Lighting Expenses

Project Solution Journal

Cash A/c To Sales A/c (Being goods sold for cash)

Dr. on Dr. Dr.

Capital A/c To Drawing A/c

Trial Balance as on 31st March 2006

Balance Sheet As on 31st March 2006

Gross Profit Ratio

Gross Profit Net Sales

Working Capital Turnover Ratio

Total Assets to Turnover Ratio

=.65 Times 3. Liquidity Ratios (i) Current Ratio = Current

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