Question
What is the need for database normalisation?
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Answer
Database Normalisation refers to the process of organising and maintaining the data into the database in an efficient manner. The basic rationales behind normalising the database are:
- To eliminate the data redundancy i.e. to avoid/ eliminate the storage of the same data at more than one places.
- To ensure data dependency i.e. to store the related data in the database.
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In the following Trading and Profit and Loss Account for the ended 31st March, 2019 and Balance Sheet as on that date, determine the missing information:
Mr. Girdhari Lal does not keep full double entry records. His balance as on April 01, 2016 is as.
His position at the end of the year is:
He withdrew ₹ 500 per month out of which to spent ₹ 1,500 for business purpose. Prepare the statement of profit or loss.
His position at the end of the year is:
| ₹ | |
| Cash in hand | 7000 |
| Stock | 8,600 |
| Debtors | 23,800 |
| Furniture | 15,000 |
| Plant | 20,350 |
| Bills payable | 20,200 |
| Creditors | 15,000 |
From the following information, determine Gross Profit for the year ended $31^{st}$ March, $2019$:
[Hint: Packing Expenses on Sales' are indirect expenses, therefore, they are not considered whike computing Cost of Goods Sold.]
→[Hint: Packing Expenses on Sales' are indirect expenses, therefore, they are not considered whike computing Cost of Goods Sold.]
In the following Bank Reconciliation Statement. determine the missing amounts:
Record the following transactions in Double Columns Cash Book and balance the book on 31st March, 2019:
|
2019
|
|
₹
|
||
|
March 1
|
Cash in Hand
|
12,750
|
||
|
|
Cash at Bank
|
72,400
|
||
|
March 4
|
Received from Asha cash ₹ 1,200 and a cheque for ₹ 3,200, allowed discount ₹ 400
|
|
||
|
March 7
|
Paid salary to staff by cheque
|
25,600
|
||
|
March 9
|
Withdrawn cash from bank for office use
|
21,900
|
||
|
March 12
|
Interest paid by bank on bank balance
|
1,200
|
||
|
March 16
|
Purchased furniture in cash
|
16,500
|
||
|
March 21
|
Paid Mohan & Co. by cheque, discount received ₹ 100
|
10,900
|
||
|
March 24
|
Proprietor withdrew from office cash for his personal use
|
11,600
|
||
|
March 29
|
Sold goods to Manoj for cash
|
14,800
|
||
|
March 31
|
Deposited office cash into bank
|
21,200
|
||
How will you record the following transactions in the books Kapadia?
- A bill received from Dalpat for ₹ 1,000 has to be renewed, Dalpat agrees to pay ₹ 20 as interest.
- Swamy's bill for ₹ 800 endorsed in favour of Ghosh dishonoured, Ghosh pays ₹ 10 as noting charges. Swamy pays ₹ 300 immediately and agrees to accept a new bill for 3 months for the balance together with interest at 6% p.a. Ghosh's Account is settled by cheque.