(a) From the following particulars, calculate total sales. | Particulars | ₹ | Particulars | ₹ | | --- | --- | --- | --- | | Debtors on 1st April 2018 | 2,50,000 | Bills receivable dishonoured | 15,000 | | Bills receivable on 1st April 2018 | 60,000 | Returns inward | 50,000 | | Cash received from debtors | 7,25,000 | Bills receivable on 31st March 2019 | 90,000 | | Cash received for bills receivable | 1,60,000 | Sundry debtors on 31st March, 2019 | 2,40,000 | | Bad debts | 30,000 | Cash sales | 3,15,000 | OR (b) Explain any five applications of computerised accounting system.

> > [!TLDR] > (a) Find bills received (₹2,05,000) from the Bills Receivable A/c, then credit sales (₹9,85,000) as the balancing figure of the Total Debtors A/c; total sales = 9,85,000 + 3,15,000 = ₹13,00,000. (b) Five uses of a computerised accounting system. > > ## (a) Calculation of total sales > > **Step 1 — Bills Receivable Account** (to find bills received from debtors) > > | Particulars | ₹ | Particulars | ₹ | > | --- | --- | --- | --- | > | To Balance b/d | 60,000 | By Cash (B/R collected) | 1,60,000 | > | To Sundry Debtors (B/R received) *(bal. fig.)* | 2,05,000 | By Sundry Debtors (B/R dishonoured) | 15,000 | > | | | By Balance c/d | 90,000 | > | **Total** | **2,65,000** | **Total** | **2,65,000** | > > **Step 2 — Total Debtors Account** (credit sales = balancing figure) > > | Particulars | ₹ | Particulars | ₹ | > | --- | --- | --- | --- | > | To Balance b/d | 2,50,000 | By Cash received from debtors | 7,25,000 | > | To Bills Receivable (dishonoured) | 15,000 | By Bills Receivable (B/R received) | 2,05,000 | > | To Credit sales *(bal. fig.)* | 9,85,000 | By Bad debts | 30,000 | > | | | By Returns inward | 50,000 | > | | | By Balance c/d | 2,40,000 | > | **Total** | **12,50,000** | **Total** | **12,50,000** | > > **Step 3 — Total sales** = Credit sales + Cash sales = 9,85,000 + 3,15,000 = **₹13,00,000**. > > ## (b) Five applications of a computerised accounting system > > 1. **Maintaining books of accounts** — recording vouchers and automatically posting to ledgers, trial balance and final accounts. …

(a) From the following particulars, calculate tota – Class 12 Accountancy

Question 33 of 50

(a) From the following particulars, calculate total sales.

Particulars	₹	Particulars	₹
Debtors on 1st April 2018	2,50,000	Bills receivable dishonoured	15,000
Bills receivable on 1st April 2018	60,000	Returns inward	50,000
Cash received from debtors	7,25,000	Bills receivable on 31st March 2019	90,000
Cash received for bills receivable	1,60,000	Sundry debtors on 31st March, 2019	2,40,000
Bad debts	30,000	Cash sales	3,15,000

(b) Explain any five applications of computerised accounting system.

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(a) Find bills received (₹2,05,000) from the Bills Receivable A/c, then credit sales (₹9,85,000) as the balancing figure of the Total Debtors A/c; total sales = 9,85,000 + 3,15,000 = ₹13,00,000. (b) Five uses of a computerised accounting system.

(a) Calculation of total sales

Step 1 — Bills Receivable Account (to find bills received from debtors)

Particulars	₹	Particulars	₹
To Balance b/d	60,000	By Cash (B/R collected)	1,60,000
To Sundry Debtors (B/R received) (bal. fig.)	2,05,000	By Sundry Debtors (B/R dishonoured)	15,000
		By Balance c/d	90,000
Total	2,65,000	Total	2,65,000

Step 2 — Total Debtors Account (credit sales = balancing figure)

Particulars	₹	Particulars	₹
To Balance b/d	2,50,000	By Cash received from debtors	7,25,000
To Bills Receivable (dishonoured)	15,000	By Bills Receivable (B/R received)	2,05,000
To Credit sales (bal. fig.)	9,85,000	By Bad debts	30,000
		By Returns inward	50,000
		By Balance c/d	2,40,000
Total	12,50,000	Total	12,50,000

Step 3 — Total sales = Credit sales + Cash sales = 9,85,000 + 3,15,000 = ₹13,00,000.

(b) Five applications of a computerised accounting system

Maintaining books of accounts — recording vouchers and automatically posting to ledgers, trial balance and final accounts. …

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(a) Calculation of total sales

(b) Five applications of a computerised accounting system

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