Enter the following transactions in proper subsidiary books.

Prepare the analytical petty cash book of Mrs. Mala from the following:

On 31^st December 2013 the pass book of Ms.Chandrika shows a credit balance of Rs. 3,357. The cheques sent to the bank but not collected and credited amounted to Rs. 790 and three cheques drawn for Rs. 300, Rs. 150 and Rs. 200 respectively were not presented for payment till 31^st January 2014.
Bank has paid a bill payable amounting to Rs. 1,000 but it has not been entered in the cash book and a bill receivable of Rs. 500 which was discounted with the bank was dishonored by the drawer on due date.
The Bank has charged Rs. 12 as its commission for collecting outstation cheques and has allowed interest Rs. 10 on the trader's balance.
Prepare a Bank Reconciliation statement and show the balance as per cash book.

On 31^st December, 2013 the cash book of Ms. Vijayalakshmi showed an overdraft of Rs. 56,700. From the following particulars prepare the bank reconciliation statement and find out the balance as per pass book.
(a) Cheque drawn but not casbed before 31^st December, 2013 amounted to Rs. 39,460.
(b) Cheque paid into bank but not cleared before 31^st December, 2013 amounted to Rs. 48,910.
(c) A bill receivable for Rs. 5,200 previously discounted with bank bad been dishonoured and debited in the pass book.
(d) Debit is also made in the pass book for Rs. 1,200 on account of interest on overdues and Rs. 550 on account of charges for collecting the bills and cheques.
(e) Bank has collected interest on investment and credited Rs. 7,600 on the pass book.

Rectify the following Journal Entries.

Michel & Co., purchased a Second hand Plant for Rs. 4,70,000 on 1^stJuly 2001. They spent Rs. 30,000 on the repairs and installed the Plant. Depreciation is written off at 10% p.a. on the Straight line method. On 30^th September 2003, the Plant was found to be unsuitable and sole for Rs. 3,50,000.
Prepare Plant account and Depreciation account for three years assuming that the accounts are closed on 31^st March every year.

Kumar gives you the following expenses which were incurred in his business during the year 2003, classify them into capital, revenue or deferred revenue.
i) Rs.12,000 spent on purchasing a patent right.
ii) Freight charges paid on new plant amounts to Rs.700
iii) Repairs of Rs.600 for furniture.
iv) Rs.10,000 spent towards expenses connected with rainwater harvesting as per Government orders.
v) Rs.7,500 spent towards initial advertising expenses.

The following trial balance is extracted from the books of M/s. Ram, on 31^st March, 2016. You are required to prepare trading and profit and loss account and the balance sheet as on date.

Trial balance of Anuradha agencies as on 31-03-2012.

Adjustments:
(i) Closing stock is Rs.32,000
(ii) Depreciate computer @ 10%; buildings @5%; furniture and fittings @ 10%
(iii) Provide for bad and doubtful debts @ 5% and for-discount on debtors @ 2%
(iv) Provide interest on drawings @ 6% and on capital @ 8% 
Prepare final accounts for the said period after giving effect to the adjustments.

Differentiate manual accounting with computerised accounting system.