B.Com-I, Sem.

-II, DEPARTMENTAL ACCOUNTS

(1) Vinayak carries on his business in two departments, Cloth and Designing. On 31stMarch,
2019, the following particulars are available:
Particulars Dept. ‘C’ (Rs.) Dept. ‘D’ (Rs.)
Opening stock 15,000 6,000
Purchases 60,000 45,000
Sales 1,20,000 90,000
Wages 24,000 12,000
Closing stock 30,000 15,000
The expenses, which are to be charged to each department of the basis of turnover, are as
follows: General Expenses Rs.1890; Salaries Rs.6,300; Rent Rs.4,200; Insurance Rs.840.
Prepare Departmental Trading and Profit and Loss Account for the year ended
31stMarch, 2019

(2) Samarth carries on his business in two departments, X and Y. On 31stMarch, 2019, the
following particulars are available:
Particulars Dept. X (Rs.) Dept. Y (Rs.)
Opening stock 10,000 4,000
Purchases 40,000 30,000
Sales 80,000 60,000
Wages 16,000 8,000
Closing stock 20,000 10,000
The expenses, which are to be charged to each department of the basis of turnover, are as
follows: SalariesRs.4200; Rent Rs.2,800; Insurance Rs.560; Sundry Expenses Rs.1,260.
Prepare Departmental Trading and Profit and Loss Account for the year ended
31stMarch, 2019.

(3) The Tani Stores has two departments, Stationery and Hosiery. The balances on 31st March,
2018, were as follows:
Particulars Stationery (Rs.) Hosiery (Rs.)
Opening stock 5,000 3,000
Purchases 50,000 30,000
Sales 60,000 40,000
Closing stock 7,000 1,000
The expenses, which are to be charged to each department in proportion to the cost of goods
sold in the respective departments, are as follows: Salaries Rs.4,000; Rent Rs.2,500; Rates and
Taxes Rs.800; Sundry Expenses Rs.1,000.
Prepare Departmental Trading and Profit and Loss Account for the year ended 31st March, 2018.

(4) The Nani Stores has two departments, Stationery and Hosiery. The balances on 31st March,
2018, were as follows:
Particulars Stationery (Rs.) Hosiery (Rs.)
Opening stock 10,000 6,000
Purchases 1,00,000 60,000
Sales 1,20,000 80,000
Closing stock 14,000 2,000
The expenses, which are to be charged to each department in proportion to the cost of goods
sold in the respective departments, are as follows: Salaries Rs.8,000; Rent Rs.5,000; Rates and
Taxes Rs.1,600; Sundry Expenses Rs.2,000.
Prepare Departmental Trading and Profit and Loss Account for the year ended 31 st March, 2018.
5) M/s. Mahadeva Cloth Stores, Shingnapursubmitted the following particulars and information
about their Departmental Stores, for the year ended on 31st March, 2018.
Particulars Hosiery Garments Cloths
Opening Stock 33,000 27,000 1,05,000
Purchases Less Return 90,000 60,000 2,25,000
Sales Less Returns 1,80,000 1,20,000 2,70,000
Wages 15,000 9,000 ----
Closing stock 21,000 72,000 81,000
Expenses Paid Rs.
Salaries 60,000
Rent 10,800
Printing 4,800
Electricity 2,160
Sundry expenses 2,850
Transfer from Cloth Department to Hosiery Rs. 6,000 & Garments Rs. 63,000
a) Salaries Rs.48,000 were paid to 20 salesman on a uniform scale. In the three
Departments the number of salesman was 4, 5, & 11 respectively.
Allocate the remaining salary in equal proportion to the three departments
b) Space occupied by the Department was equal.
c) Printing expenses to be apportioned as 1:1:2 respectively.
d) The electricity points in each department were 5, 4, and 9 respectively.
e) Sundry expenses divided in Sales Ratio.
Prepare Departmental Trading, Profit & Loss Account for the year ended 31st March, 2018.

6) M/s. Parvati Cloth Stores, Pandharpur submitted the following particulars and information about
their Departmental Stores, for the year ended on 31st March, 2018.
Particulars Hosiery Garments Cloths
Opening Stock 66,000 54,000 2,10,000
Purchases Less Return 1,80,000 1,20,000 4,50,000
Sales Less Returns 3,60,000 2,40,000 5,40,000
Wages 30,000 18,000 ----
Closing stock 42,000 1,44,000 1,62,000
Expenses Paid Rs.
Salaries 1,20,000
Rent 21,600
Printing 9,600
Electricity 2,160
Sundry expenses 2,850
Transfer from Cloth Department to Hosiery Rs. 6,000 & Garments Rs. 63,000
a) Salaries Rs.48,000 were paid to 20 salesman on a uniform scale. In the three
Departments the number of salesman was 4, 5, & 11 respectively.
Allocate the remaining salary in equal proportion to the three departments
b) Space occupied by the Department was equal.
c) Printing expenses to be apportioned as 1:1:2 respectively.
d) The electricity points in each department were 5, 4, and 9 respectively.
e) Sundry expenses divided in Sales Ratio.
Prepare Departmental Trading, Profit & Loss Account for the year ended 31 st March, 2018.