Practical no-9(SOP2)(Database)

Create a table employee with fields names-empid,empname,empdept, empqual,

empjoindate,empsal etc. Insert minimum 8 records.
Create queries to display records from the employee table.
1. Where employee qualification is “MBA”
2. Where employee department is “accounts”.
3. Where employee salary is >70000
4. Where employee name is “Mr. suhas kale”

Steps:
1. Steps for creating Database:
a. Click on start->all Programs->Libre Office->Libre office Base
b. Database wizard window appears, select save and Proceed-> click on Finish Button,
Select proper location where you wish to save the database with appropriate name, and
database will be created.
2. Steps for creating Table:
a. To create a table, click on create table in design view-> table design window appears,
in that window set field name, data type as follows-

Field Name Data type Description

Empid Number(Numeric) Id of employee(Primary Key)
Empname Text(varchar) Name of employee
Empdept Text(varchar) Department of employee
Empqual Text(varchar) Qualification of Employee
Empjoindate Date(Date) Joining date of emloyee
Empsal Number(Numeric) Salary of employee

b. To assign primary key to empid field, right click on the small button present on the
left side of the field name and select primary key option.
c. To save click on save button or press CTRL+S, give table name as Student and click OK
button, table will be saved.
3. Steps for Inserting records in a table:
For inserting records in a table, double click on the table in which data is to be inserted,
a window will appear on the screen, type data under each filed and complete all the
records.
4. Steps for creating Query:
a. Click on Queries object and in right pane click on create Query in Design View option.
 b. From Add table window select table click on Ad button and click on close.
c. Select all the fields one by one by clicking on fields columns.
Query 1: To display records where employee qualifications is “MBA” , in criterion type “MBA”
and click on Run query icon on press F5 function key.

Query 2: To display records where employee department is “Accounts” in criterion type

“Accounts” and click on run query icon or press F5 function key.

Query 3: To display records where employee salary>70000 in criterion type “>70000” and click
on Run query icon or press F5 function key.

Query 4: To display records where employee name is “Suhas”, in criterion type “Suhas” and
click Run query icon and press F5 function key.
O/p- 8 records inserted

Query1- Employee qualification is MBA

Query2- Employee Department is Accounts
Query3- Emplyee salary is >70000
Query4- Employee Name is “Suhas”
 Practical No. 10: Computerized Accounting with GST(SOP1)
Mr. Ravindra Kumar started a business by the name M/S bitwise trading company in the year
2019.
Company Details
Company Name: M/s Bitwise Trading company
Address: 103, M.G. road, Bhavana Nagar, Latur, 41312
State: Maharashtra
Website: www.bitwisetrading.com
Email id: [email protected]
Maintain: Accounts with inventory
Financial year from: 01/04/2019
Books begin from:01/04/2019

With the help of any open source or free education version accounting software pass
the following transactions in appropriate vouchers to display and print various reports such as
trial balance, profit and loss a/c, balance sheet and day book.
Date Particulars Amount
01/04/2019 Mr. Ravindra Kumar started a business with cash 5,00,000
01/04/2019 Purchased goods from Sharada steel works on credit 20000
02/05/2019 Paid salary to staff 5000
01/06/2019 Cash deposited into bank of India 50000
02/06/2019 Sold goods to Rakesh enterprises on cash 25500
02/07/2019 Purchased machinery 10000
02/12/2019 Received interest on cash deposited in Bank of India 2000

Answer: Steps:
Step1: Company Creation
a. Click on Company-> Create Company
b. Create a new company in the name M/s Bitwise Trading company with the given details.
a. After creation of a company, make change as Maintain Accounts with Inventory-> type Yes
Step 2: Creation of Ledger
To record any transaction, the transaction has to be identified with the related Ledger
Accounts. Two ledgers are already created by Tally i.e., Cash and Profit & Loss A/c. To create
given ledgers: Masters-> Account Info-> Ledger-> single Ledger-> create
While creating a ledger, name of the ledger along with appropriate group should be selected
from the list of groups.
 Ledger Under Group
Capital A/c Capital Account
Bank of India A/c Bank Account
Salary A/C Indirect Expenses
Purchase A/c Purchase Account
Sharada steel works A/c Sundry Creditors
Sales A/c Sales account
Machinery A/c Fixed Asset
Interest received A/c Indirect income

Step 3: Voucher entries

To pass voucher entries from, Gateway of Tally->Transaction->Accounting Voucher-> select
appropriate voucher and pass all the entries
To make voucher entry into double entry only one time make changes in companyConfig->
Single entry mode to NO-> set option use Cr, Dr instead of to, By to YES.
Date Voucher type Particular Debit Credit amount
amount
1 April Receipt F6 Dr Cash a/c 500000
Cr Capital A/c 500000
1 April Purchase F9 Dr Purchase A/c 20000
Cr Sharada steel works A/c 20000
2 May Payment F5 Dr Salary A/c 5000
Cr Bank of India a/c 5000
1 June Contra F4 Dr Bank of India A/C 10000
Cr Cash A.c 10000
2 June Sales F8 Dr Cash A/C 25500
Cr Sales A/c 25500
2 July Purchase F9 Dr Purchase A/c 10000
Cr Cash A/c 10000
2 dec Receipt F6 Dr Bank Of India A/c 2000
Cr Interest received A/C 2000

Step 4: To view Reports

a. To view trial balance->display->Trial balance
b. To view profit and loss A/c->reports->profit & loss A/c
c. To view Balance sheet->reports->balance sheet
d. To view Daybook->Gateway of tally->more reports->daybook
O/P:-Display ledgers
TRIAL BALANCE
Profit And Loss
Balance sheet
Daybook
 Practical No- 11 Computerized Accounting with GST(SOP2):
With the help of any open source or free education version accounting software create a
company using following details:
Company Name: M/S Bags and Baggage Traders
Company Address: J.M. Ratna Road, Near Maruti Mandir, Ratnagiri, Maharashtra pin code
415612
Website: www.bagsandbaggagetraders.com
Email-id: [email protected]
GSTIN: 27STUVW1234C2Z1
Books beginning: 01/04/2019
Enter the following transactions in appropriate vouchers using by applying GST. Print GST
computation report and tax invoice.
1. On 01/08/2019 purchased 150 pieces of leather handbags@2500 per piece, with GST 28%
from Genuine Leather Bags, Sai baba Nagar, D.P. Road, Navi Mumbai, Maharashtra, pin code
400039 with GSTIN 27LMNOP5678V2Z2.
2. On 02/09/2019 sold 80 pieces of them @rs 3500 per piece, GST 28% to M/S Shoppers stock,
Pari Industrial estate, Chiplun Maharashtra, pin code 415605 with GSTIN 27JKLMN4321C1Z2
3. Print GSTR-2 and Sales Tax Invoice.
Steps:-
Step 1: Create a new company
a. Create a new company in the name of M/S bags and baggage traders with the given
address and pin code, financial year begins on 01/04/2019.
b. Enable GST features by selecting-> select company->alter-GST details->yes-> type of
state->Maharashtra, GSTIN->27STUVW123C2Z1.
Step 2: Create the following ledger accounts.
Gateway of tally->master->create->ledger
Ledger Group Details tobe filled
Purchase Leather Purchase a/c Is GST applicable->”applicable,
Handbags a/c set/alter GST details-‘yes’, Nature of
transaction-‘purchase taxable’, type-
Integrated tax as 28% then central tax
and state tax will automatically
reflects as 14% and 14% respectively,
type of supply-goods
After set/alter GST details-> ‘yes’ GST details screen will appear, select nature of transaction-
>purchase taxable, GST details-> nature of transactions->purchase taxable show all GST Tax
types->yes
Tax type-integrated tax 28%, then central tax and state tax will automatically reflect as 14%
and 14% respectively. CESS- 0% and then press enter key.

Ledger Group Details to be filled

Sales Leather Sales account Is GST applicable->”applicable, set/alter
handbag a/c GST details-‘yes’, Nature of transaction-
‘’sales taxable’, type- Integrated tax as
28% then central tax and state tax will
automatically reflects as 14% and 14%
respectively, type of supply-goods
SGST a/c Duties and taxes Type of duty/tax-GST, tax type-state tax,
percentage of calculation-0%
CGST a/c Duties and taxes Type of duty/tax-GST, tax type-central
tax, percentage of calculation-0%
M/s shoppers Sundry debtors Fill the details with pin code
stock a/c
Genuine Sundry creditors Fill the details with pin code
Leather A/c

Step 3: Create Inventory details

a. Create inventory masters->create->symbol UT
b. Create inventory masters->create->stock group or category as bags
c. Create stock item as leather handbags with GST rate 28%
Step 4: Create Purchase and Sales vouchers
Purchase voucher: Gateway of tally-> transactions->vouchers->purchase voucher-> type
voucher date as 01/08/2019->supplier Invoice no->party’s name filled->enter Genuine leather
bags->purchase ledger filled->select purchase leather handbag a/c->select name of the item as
leather handbags->enter quantity as 150 and rate as 2500->select SGST->select CGST-
save/accept
Sales voucher: Accounting vouchers->select sales voucher->enter voucher date->party’s name
filed: M/s shoppers stock->sales ledger filed-select sales leather handbags->enter quantity 80
units and rate 3500,select SGST->select CGST->save and accept
Step 5: Display reports
a. Tax invoice i.e. sales invoice->reports->display->daybook->sales voucher
b. Purchase order-reports->display->daybook->purchase voucher
c. Display->statutory reports->GST->GSTR2
o/p:-
Purchase voucher
Sales voucher
GSTR 2 reports
GST Computation Report:
Practical No-12 Computerized Accounting with GST(Sop3):
With the help of any open source or free education version accounting software enter the
following transactions in appropriate vouchers by creating a company. Company details are as
below.
Company Name: Swastik Garment Suppliers
Company Address: M.G. Road, industrial estate, Aurangabad, Maharashtra, pin code 431001
Website: www.swastikgarments.com
Email id: [email protected]
GSTIN:27KLMNA4321V1Z2
Books Beginning: 01/04/2017

1.On 01/07/2017 purchased 150 pieces of T shirts@ Rs 450 per piece with GST 12% from M/S
Jalaram Textiles,01/05 sector B, Gandhi Nagar, Ahmadabad, Gujrat, Pin code 382010.
2. On 02/07/2017 sold 100 T-shirts @ Rs 600 per piece with GST 12% to M/s dress Align
Garments, Shirdi, Ahmednagar, Maharashtra- 421307.
Print GST computation reports and Sales Tax Invoice.

Steps:
The above transactions clearly indicate that the purchase is out of Maharashtra state.
Therefore, only IGST is applicable. Integrated tax. sales within Maharashtra state. Therefore
12% GST is applicable as 06% SGST and 06% CGST.
Step 1: Create a new company in the name of M/s Swastik Garments supplier, M G road,
Industrial estate, Aurangabad, Maharashtra 431001, financial year begins on 01/04/2017.
Enable GST features by selecting-> select company->alter-GST details->yes-> type of state-
>Maharashtra, GSTIN->enter the details from question.
Step 2: Create the following ledger account
Gateway of tally->master->create->ledger
Ledger Under Group
Interstate purchase Purchase Accounts
Is GST applicable->” applicable, set/alter GST details-‘yes’,
Nature of transaction-‘’interstate purchase taxable’,, type of
supply-goods
M/s Jalaram textiles Sundry creditor
Sales T shirts Is GST applicable->” applicable, set/alter GST details-‘yes’,
Nature of transaction-‘’sales taxable’, type- Integrated tax as
 12% then central tax and state tax will automatically reflects
as 6% and % respectively, type of supply-goods
M/S Dress Align Sundry Debtors
Garments
SGST Type of duty/tax-GST, tax type-state tax, percentage of
calculation-0%
CGST Type of duty/tax-GST, tax type-Central tax, percentage of
calculation-0%
IGST Type of duty/tax-GST, tax type-Integrated tax, percentage of
calculation-0%

Step 3: Create Inventory details

a. Create unit of measure->inventory masters->create->symbol NOS
b. Create inventory masters->create->stock group or category as Garments
c. Create stock item
i.T shirts- type GST rate 12% in the field Integrated tax
ii. T shirts type GST rate 12%
Step 4: Create Purchase and Sales vouchers
Purchase voucher: Gateway of tally-> transactions->vouchers->purchase voucher-> type
voucher date a->supplier Invoice no->party’s name filled->enter M/S Jalaram Textiles-
>purchase ledger filed->select interstate purchase->select stock item T shirts->enter quantity
as 150 nos and rate as 450->select IGST->save/accept
Sales voucher: Accounting vouchers->select sales voucher->enter voucher date->party’s name
filed: M/s Dress Align Garments->sales ledger filed-select T shirts ->enter quantity 100 nos and
rate 600, select SGST->select CGST->save and accept
Step 5: Display reports
a. Display-> Satutatory reports->GST->GSTR2
b. Display Satutatory reports->GST->GST Annual Computation
O/P:-
Purchase voucher
Sales voucher
GSTR-2
GST Annual Computation