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Elite Ltd. invited applications from public for 5,00,000 equity shares of Rs. 10 each issued at Rs. 11 per share. The payment was to be made as follos : Rs. 3 on Application, Rs. 4 on Allotment including premium, and Rs. 4 on call. Applications fr 6,50,000 shares were received. Allotment of shares was made as follows : (i) 100% shares to applicants of 4,00,000 shares, (ii) 50% shares to applicants of 2,00,000 shares, (iii) No allotment to applicants of 50,000 shares. A shareholder to whom 500 shares were allotted under category (i) paid full amount due on shares along with allotment money. Another shareholderholding 1,000 shares were subsequently re-issued as fully paid-up @ Rs. 8 per share. Pass the journal entries.

Journalise the following transactions in the books of Mohan, Delhi: (i) Raj of Alwar, Rajasthan who owed Mohan Rs. 25,000 became insolvent and received 60 paise in a ruee as full and final settlement. (ii) Mohan owes to his landlord Rs. 10,000 as rent. (iii) Charge depreciation of 10% on furniture costing Rs. 50,000. (iv) Salaries due to employees Rs. 20,000. (v) Sold to Sunil goods in cash of Rs. 10,000 less 10% trade discount plus CGST and SGST @ 6% each and received a net of Rs. 8,500. (vi) Provided interest on capital of Rs. 1,00,000 @ 10% per annum. (vii) Goods lost in theft Rs. 5,000, which were purchased paying IGST @ 12% from Alwar, Rajasthan.

Which of the following are in direct variation or in invese variation? (? Tw (6) Number of articles (x) and their cost (v) (i) Distance (x) and time () when speed is uniform (same) (ii) Speed (x) and time () when distance covered is same. (iv) If cost of x pencils is Rs 20 and cost of one pencil is (), is a multiple of25 paise) (v) Number of balls (x) and weight of balls ) (vi) Number of workers (r) to complete a work and number of days (0) to complete the (vii) Number of bricks (x) and their weight ()all bricks are identical] (vii) Weight of guavas is (x) and their cost is Rs 100 and cost of per kg of guava is () [v is a multiple of 4 mpea

Prepare Two-column Cash Book of Tarun, Kanpur form the following transactions: 2019 {:("April",1,"Cash in Hand Rs. 1,200, Overdraft"),("April",3,"Capital introduced Rs.20,000 out of which Rs. 16,000 is by cheque and is deposited in the bank."),("April",4, "Purchased goods from Shyam Traders, Lucknow for Rs. 3,000 plus CGST and SGST @6% each and they allowed trade discoung Rs. 200. The amount was paid by cheque."),("April",4,"Goods purchased for cash Rs.4,000 plus CGST and SGST @6% each."),("April",5, "Sold goods to Mohan on credit Rs.5,000 plus CGST and SGSR @6% each"),("April",6,"Received cheque from Rakesh Rs.2,450 after allowing him discount Rs.50."),("April",10,"Cheque received from Rakesh deposited into bank."),("April",11,"Settled the account of Tej printers Rs.750 by paying cash Rs.680."),("April",12,"Cash received from Mohan Rs.4,750 in full settlement of his account of Rs.5,000."),("April",16,"Received Rs.1,000 from Param, whose account of Rs.2,000 was written off as bad bebts earlier."),("April",17,"Received from Muril on behalf of Monohar Rs.200."),("April",19,"Received a cheque for Rs.800 from Mukesh, which was endrosed to Nitin."),("April",20,"Sold old furmiture for Rs.700 plus CGST and SGST @6% each, payment received in cash."),("April",25,"Withdrawn from band Rs.3,000."),("April",28,"Surendra who owed Rs.400 became bankrupt and paid 60 paise in a repee."),("April",30,"Interest debited by bank Rs.375."),("April",30,"Deposited with bank the balance after retaining Rs.2,000 office."):}