The following the savings bank data give nine accounts balances of sample households selected in a survey. The figures are in `Rs.745, 2000, 1500, 68000, 461, 549, 3750, 1800, 4795`.

The following data gives the distribution of total household expenditure (in rupees) of manual workers in a city: Expenditure (Rs.) Frequency Expenditure ( Rs.) Frequency 1000-1500 24 3000-3500 30 1500-2000 40 3500-4000 22 2000-2500 33 4000-4500 16 2500-3000 28 4500-5000 7 Find the average expenditure which is being done by the maximum number of manual workers.

Enter the following in the books of Karan, Delhi to close his accounts on 31st March, 2019. Pass the closing entries. Opening Stock Rs. 20,000, Purchases Rs. 60,000, Wages Rs. 12,000, Salaries Rs. 16,000, Sales Rs. 88,000, Freight Inwards Rs. 4,000, Purchases Return Rs. 2,000, Sales Return Rs. 3,000, Carriage Outwards Rs. 2,500, Rent Rs. 3,000, Insurance Rs. 1,000, Discount Allowed Rs. 2,000, Discount Received Rs. 1,000, Repairs Rs. 1,000, Electricity Rs. 1,500, Commission Received Rs. 4,000, Interest on Investments Rs. 1,800, Interest (Dr.) 1,000, Closing Stock Rs. 40,000.

From the following balances, prepare Final Accounts of M/s Mangal & Sons for the year ended 31st March, 2019: Opening Stock Rs 12,500, Bills Receivable Rs 2,000, Sales Rs 70,000, Purchases Rs 37,500, Creditors Rs 20,000, Salaries Rs 3,850, Insurfance Rs 200, Debtors Rs 32,500, Carriage Rs 1,450, Commission Rs 750, Interest Rs 900, Printing Rs 250, Bills Payable Rs 3,150, Returns In Rs 1,300, Returns Out Rs 500, Bank Rs 5,250, Rent and Taxes Rs 1,300, Furniture Rs 1,000, Capital Rs 7,100, Stock on 31st March, 2019 Rs 15,000

Journalise the following transactions in the books of Ashutosh, Kolkata: (i) He started business contributing Rs. 10, 000 in cash, Rs. 5,00,000 in cheque and a building valued at Rs. 5,00,000. (ii) Purchased goods from D. Lal, Kanpur for Rs. 2,00,000 out of which cheque was issued for Rs. 60, 000. (iii) Sold goods on credit to Ramesh, Kolkata for Rs. 1,60,000. (iv) Received Rs. 1,84,800 by cheque from Ramesh in full settlement of his account. (v) Paid Rs. 1,74,000 to D. Lal in full settlement of amount due to him. (vi) A new machine of Rs. 2,40,000 was purchased from Machine Tools Ltd., Delhi in exchange of an old machine valued at Rs. 50,000. He gave a cheque of Rs. 1,00,000 from his savings account and balance from firm's account. (vii) Purchased machinery from Pele & Sons, Kolkata for Rs. 50,000 on credit. (viii) Depreciation of Rs. 5,000 was provided on the machinery at the end of the year. (ix) Ashutosh issued a chaque for Rs. 50,000 from his savings account in firm's name. (x) Paid Rs. 5,000 as income tax. (xi) A cheque amounting to Rs. 50, 000 deposited in the bank from his savings account returned dishonoured for technical reasons. CGST and SGST @ 9% each is to be levied on intra-state (within the state purchase and sale ) while IGST is to be levied @ 18% on inter-state transactions.

The following data gives the distribution of total monthly household expenditure of 200 families of a village. Find the modal monthly expenditure of the families. Also, find the mean monthly expenditure: Expenditure (Rs.) Frequency Expenditure (Rs.) Frequency 1000-1500 24 3000-3500 30 1500-2000 40 3500-4000 22 2000-2500 33 4000-4500 16 2500-3000 28 4500-5000 7

The following data gives the distribution of total monthly household expenditure of 200 families of a village .. Find the modal monthly expenditure of the families. Also, find the mean monthly expenditure: {:("Expenditure (Rs)","Number of families"),(1000-1500,24),(1500-2000,40),(2000-2500,33),(2500-3000,28),(3000-3500,30),(3500-4000,22),(4000-4500,16),(4500-5000,7):}

The following data gives the distribution of total monthly household expenditure of 200 families of a village. Find the modal monthly expenditure of the families . Also, find the mean monthly expenditure. {:("Expenditure (in ₹) ","Number of families "),(1000-1500," "24),(1500-2000," "40),(2000-2500," "33),(2500-3000," "28),(3000-3500," "30),(3500-4000," "22),(4000-4500," "16),(4500-5000," "7):}

Rectify the following errors found in the books of Bheem. Trial Balance had Rs. 930 excess credit. The difference has been posted to a Suspense Account: (i) The total of Returns Inward Book has been cast Rs. 1,000 short. (ii) The purchase of an office table costing Rs. 3,000 has been passed through the Purchases Book. (iii) Rs. 3,750 paid for wages to workmen for making showcases had been charged to the Wages Account. (iv) A purchase of Rs. 670 had been posted to the Creditors's Account as Rs. 600. (v) A cheque for Rs. 2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account. (vi) An amount of Rs. 15,720 due from Prasad written off as had in a previous year, was recovered and credited to the Personal Account of Prasad. After rectification reflect the transactions in the Suspense Account. [Hint: (vi) Dr. Prasad and Cr. Bad Debts Recovered A/c by Rs. 15,720.]