CA Practical 2024 QUESTIONS AND PROCEDURES

PART A

1. Title: Define Range, SUM, SUMIF, LOOKUP functions

Question:

Given below is table showing the Name, Designation and Monthly salary paid to different employees
in Lunar Rubbers Thodupuzha for the month June 2024.

Name of the Employee Designation Monthly Salary (Rs.)

Akash CEO 90000
Binoy Finance Manager 75000
Junia Supervisor 60000
Manoj Accountant 50000
Fazil Accountant 45000
Nikesh Accountant 40000
Irfan Salesman 30000
Find out the following using appropriate spreadsheet function:
a) The total monthly salary paid to employees in June 2024 by naming the concerned range as
‘TOTAL_PAY’
b) The total monthly salary paid to Accountants in the firm
c) The name of the employee with monthly salary of Rs. 60000 by using LOOKUP function.
Procedure
a) Define Range and SUM function
Step 1 - Open Spreadsheet: Applications – Office – LibreOffice Calc
Step 2 - Enter the given information into the spreadsheet from the cells A1 to C8
Step 3 – Select the range C2:C8
Step 4 – Go to ‘data’ in the menu bar and click on ‘Define range’
Step 5 – Enter the name ‘TOTAL_PAY’ in the window appeared, click ‘add’ and then
‘ok’
Step 6 – Go to cell B9 and type ‘Total salary for the month June’
Step 7 – Enter the following formula in the cell C9
=SUM(TOTAL_PAY)
Press Enter
b) SUMIF function
Step 1 – Select the cell B10 and type ‘Total salary paid to Accountants’
Step 2 – Select the cell C10 and enter the following formula:
=SUMIF(B2:B8,”Accountant”,C2:C8)
Press Enter
c) LOOKUP function
Step 1 – Select the cell B11 and type ‘Name of the employee with monthly salary of
Rs.60000
Step 2 – Select the cell C11 and enter the following formula:
=LOOKUP(60000,C2:C8,A2:A8)
Press Enter
2. Title: COUNT, COUNTA, COUNTBLANK, COUNTIF Functions
Question:
Enter the following details in a table and answer the questions with the help of appropriate COUNT
functions:
1000 4400 Cash 5200 8150
9600 7500 Sales 1850 Trader
Manager 8100 9500 3250 3000
3400 Business 5000 9000 Finance 2300

Find the answer to the following questions using appropriate spreadsheet functions:
a) How many cells contain amounts only?
b) How many cells contain any value?
c) How many empty cells are there in the given table?
d) Count the number of cells containing values exceeding 5000?

Procedure
a) COUNT Function
Step 1 - Open Spreadsheet: Applications – Office – LibreOffice Calc
Step 2 - Enter the given information into the spreadsheet from the cells A1 to F4
Step 3 – Select the cell A5 and type ‘Number of cells contain amounts only’
Step 4 – Select the cell B5 and enter the following formula:
=COUNT(A1:F4)
Press Enter
b) COUNTA Function
Step 1 – Select the cell A6 and type ‘Number of cells containing any value’
Step 2 – Select the cell B6 and enter the following formula:
=COUNTA(A1:F4)
Press Enter
c) COUNTBLANK Function
Step 1 – Select the cell A7 and type ‘Number of empty cells’
Step 2 – Select the cell B7 and enter the following formula:
=COUNTBLANK(A1:F4)
Press Enter
d) COUNTIF Function
Step 1 – Select the cell A8 and type ‘Number of cells containing values exceeding 5000’
Step 2 – Select the cell B8 and enter the following formula:
=COUNTIF(A1:F4,”>5000”)
Press Enter
3. Title: MIN, MAX and AVERAGE Functions
Question:
The runs scored by some batters in a cricket test are given below. Find out the Highest,
Lowest and average scores using appropriate functions in spreadsheet.

Name Jaiswal Virat Rohit Sanju Pant Surya Hardik

Runs 65 90 45 75 36 51 28

Procedure
Step 1 - Open Spreadsheet: Applications – Office – LibreOffice Calc
Step 2 - Enter the given information into the spreadsheet in A1 to H2 cells
Step 3. Enter the Labels: Highest, Lowest and Average in A3, A4 and A5.
Enter the formulae as follows:
a) Cell B3 =MAX(B2:H2)
b) Cell B4 =MIN(B2:H2)
c) Cell B5 =AVERAGE(B2:H2)

4. Title: NESTED IF Function

Question:
Melvin obtained the following scores out of 100 in his Higher Secondary Examination, March 2024.

Score Obtained
Subject Score
English 65
Malayalam 97
Business Studies 70
Accountancy 40
Economics 36
Computer Application 28

Criteria for Grade

Scores Grades
90 – 100 A+
80 - 89 A
70 – 79 B+
60 - 69 B
50 – 59 C+
40 - 49 C
30 - 39 D+
Below 30 D

Convert the above Scores into Grades for each subject based on the given criteria, by using
Nested IF function.
Procedure
Step 1 - Open Spreadsheet: Applications – Office – LibreOffice Calc
Step 2 - Enter the given information into the spreadsheet as follows:
‘Subjects’ in column A, ‘Scores’ in column B and ‘Grades’ in the column C
Step 3. Enter the following formula in C2:
=IF(B2>=90,"A+",IF(B2>=80,"A",IF(B2>=70,"B+",IF(B2>=60,"B",IF(B2>=50,"
C+",IF(B2>=40,"C",IF(B2>=30,"D+","D")))))))
Step 4. Select the Cell C2 and drag the mouse using fill handle till C7

5. Title: Conditional Formatting

Question:
The List of Debtors and the amount due from them are given below. Apply Conditional
formatting to highlight receivables with date that are expired on 31/03/2019 in red colour.
Also highlight the receivables more than 50,000 with red colour
No Name Amount Receivable 31/03/2025
1 POOJA 15000 10/04/2025
2 BHAVANA 39000 28/02/2025
3 HASEENA 21000 20/04/2025
4 NAYANA 74000 24/03/2025
5 FATHIMA 43500 25/04/2025

PROCEDURE
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data in appropriate cells (A1 to D6)
Step 3: Select the range D2 to D6 – Format – Conditional – Condition – Cell value is:
Less than or equal to – Click on the next box – Click on Cell D1 – Apply Style:
New Style – Background – Red Colour – OK – OK
Step 4: Select the range C2 to C6 – Format – Conditional – Condition – Cell value is:
Greater than – Click on the next box – 50000 – Apply Style: New Style –
Background – Red Colour – OK – OK.

6. Title: Data validation

Question:
You are required to enter the following list of students after applying the data validation
rules. (Assume that your school have only Commerce and Science batches)
Data validation rules are:
(a) Age should be between 15 and 20
(b) The subjects must limit to Commerce and Science
 Admission No. Name Subject Age
38051 Kavya Commerce 15
38052 Kavitha Science 17
38053 Kaviraj Humanities 16
38054 Kaveri Commerce 16
38055 Kalidas Science 21
38056 Kalam Commerce 15
38057 Katherine Humanities 17

Procedure
Step 1. LibreOffice Calc
Step 2. Enter the details given in the question in respective cells as follows:

A B C D
1 Admission No. Name Subject Age
2 38051 Kavya
3 38052 Kavitha
4 38053 Kaviraj
5 38054 Kaveri
6 38055 Kalidas
7 38056 Kalam
8 38057 Katherine

Step 3 - Select the range C2: C8 – Data – Validity – Criteria – Allow - List
(Select from the combo box) - Entries - Here type “Commerce” and “Science”
- Ok.
Step 4 - Set the age between 15 and 20 in the range D2:D8
Select the range D2:D8 – Data – Validity –Criteria - Allow - Whole Numbers –
Data - Valid Range - Minimum ‘15’ - Maximum ‘20’ - OK
Step 5 - Click the cells C2 to C8 and select the batch “Commerce” or
“Science” from the dropdown list.
Step 6 - Enter the age of students in the range D2 to D8
7. Title: One variable Data Table
Question:
Consider the following information:
Loan amount Rs. 6 00 000
No. of payments – 36 months
Annual Rate of interest – 9%
Prepare a ONE VARIABLE DATA TABLE showing the repayment of the loan in different
number of payments such as 12 months, 24 months, 36 months, 48 months and 60 months.
Use PMT Function.

Procedure:
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data as shown below:
A B
1 Rate 9%
2 No. of Payments 36
3 Loan amount 600000
4 Type 0
5 Monthly Instalment
6 No. of Months Monthly Instalment
7 12
8 24
9 36
10 48
11 60

Step 3 - Calculate the monthly instalment amount in the cell B5 using PMT function.
=PMT(B1/12,B2,B3,B4) It will give a result of Rs.19079.84
Step 4 - Select the range A7 to B11 – Data – Multiple Operation – Formulas box –
Click on B5 – Column input cell – Click on B2 (number of payments) – OK.
8. Title: PIVOT TABLE
Question:
Following is a sales report of a home appliances agency.

Products District Sales Rs.

Television Idukki 100000
Music System Kottayam 75000
Gas stove Kottayam 18000
Washing Machine Idukki 60000
Music System Ernakulam 50000
Television Ernakulam 45000
Gas Stove Idukki 25000

Find out the District-wise sales by creating a Pivot Table:

Procedure:
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data in cells A1 to C8.
Step 3. Select the entire data.
Step 4. Go to Data – Pivot Table – Create
Step 5. Click on Current Selection – OK
Step 6. Drag and Drop District from Available Fields to Column Fields, Products
to Row Fields and Sales to Data Fields – OK

PART B
9. Title: Column Chart and Line Chart
Question:
The number of new sim connections given by two telecom companies in the first six months
of 2024.
Month BSNL JIO
January 50000 60000
February 30000 40000
March 60000 70000
April 70000 60000
May 73000 50000
June 65000 35000

a) Present the data in Column chart

b) Change the chart type to Line chart
Procedure
a) Column Chart
Step 1- Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2- Enter the given data in appropriate cells, ie A1 to C7
Step 3- Select the data – Insert – Chart – Chart Type: Column
Step 4 - Data Range – Check (Tick) ‘First row as label’ and Check ‘First column as label
Step 5 - Chart Element – Give the chart title as ‘New Sim Connections from January
to June 2024’– X Axis – ‘Months’ – Y Axis – ‘Number of new connections’ –
Finish.
b) Line Chart
Step 6. Right click on the Chart – Chart Type – Line – Lines Only - OK

10. Title: Pie Chart

Question:
Present a Pie Chart from the following data of new Cars registered in the Motor Vehicle
Department during 2023- 2024 under Thodupuzha RTO
Brand Honda Hyundai Maruti Tata Audi BMW
No. of Cars 140 120 200 90 20 10

Procedure:
Step 1 - Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2 - Enter the given data in appropriate cells, ie A1 to G2
Step 3 - Select the data – Insert – Chart Type – Pie
Step 4 - Data Range – Check (Tick) ‘First row as label’ and Check ‘First column as label
Step 5 - Chart Element – Give the chart title as ‘Number of new cars registered under
Thodupuzha RTO during 2023 – 2024’ - Finish.

11. Title: Depreciation under Straight Line Method (SLN Method)

Question:
Below are the details of two assets in FACT Ltd Kochi. Calculate annual depreciation under
straight line method using spreadsheet software

ASSET COST TRANSPORTATION INSTALATION SALVAGE LIFE (IN

CHARGES CHARGES VALUE YEARS)
FURNITURE 600000 25000 5000 60000 8
MACHINERY 400000 30000 10000 40000 10

Procedure:
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data in appropriate cells as follows:
 A B C D E F G H
1 ASSET COST TRANSPORTATION INSTALATION TOTAL SALVAGE LIFE IN DEPREC
CHARGES CHARGES COST VALUE YEARS IATION
2 FURNITURE 600000 25000 5000 60000 8
3 MACHINERY 400000 30000 10000 40000 10

Step 3. To calculate Total Cost, enter the formula in E2:

=B2+C2+D2
Step 4. To calculate depreciation for furniture, enter the formula in H2:
=SLN(E2,F2,G2)
Step 5. Drag the Cell E2 to E3 and H2 to H3 to get the result for machinery

12. Title: Statement of Depreciation under Diminishing Balance Method (DB Method)
Question:
A machinery was purchased on 1st April 2019 for Rs. 600,000. Its estimated life is 10 years
with salvage value of Rs.60,000. Accounting year is 1st April to 31st March every year.
Calculate depreciation under Diminishing Balance method for 5 years.
Procedure:
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data as follows:

A B C
1 COST 600000
2 SALVAGE VALUE 60000
3 LIFE 10
4 DATE OF PURCHASE 01/04/2019
5 MONTHS IN FIRST YEAR 12
6 STATEMENT OF DEPRECIATION
7 DATE PERIOD (YEAR) DEPRECIATION
8 31/03/2020 1
9 31/03/2021 2
10 31/03/2022 3
11 31/03/2023 4
12 31/03/2024 5

Step 3. Enter the heading ‘Statement of Depreciation’ in A6 and Merge the cells A6
to C6.
Step 4. To calculate the depreciation under DB Method, enter the formula in C8:
=DB(600000,60000,10,B8,12)
Step 5. Drag the Cell C8 using fill handle up to C12.
13. Title: PAYROLL STATEMENT
Question:
Prepare a Payroll Statement of Nagarjuna Ltd for the month of January 2024 from the
following details:

Name Basic Pay (Rs.) PF Loan (Rs.)

Praveen 45900 3000
Prakash 32500 4300
Pramod 67000 0
Prasanth 54000 5000
Prakrithi 65000 0

Additional Information
1. DA – 10% of Basic pay
2. HRA – Rs. 2000 for employees having basic pay greater than Rs. 50000, for others
Rs. 1500.
3. TA – Rs. 500 per employee
4. PF Subscription – 10% of Gross Pay
5. TDS – 10% of Gross Pay.
Procedure:
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data as follows:
A B C D E F G H I J K
PAYROLL STATEMENT
1 NAME BASIC DA HRA TA GROSS PF PF SUBS- TDS TOTAL NET
PAY PAY LOAN CRIPTION DEDU- PAY
CTION
2 Praveen 45900 3000
3 Prakash 32500 4300
4 Pramod 67000 0
5 Prasanth 54000 5000
6 Prakrithi 65000 0

Step 3. Calculate DA in the Cell C3: =B3*10%

Step 4. Calculate HRA in the Cell D3: =IF(B3>50000,2000,1500)
Step 5. Enter the amount of TA in the Cell E3: 500
Step 6. Calculate Gross Pay in the Cell F3: =SUM(B3:E3)
Step 7. Find the PF Subscription in the Cell H3: =F3*10%
Step 8. Calculate TDS in the Cell I3: =F3*10%
Step 9. Calculate Total Deductions in the Cell J3: =SUM(G3:I3)
Step 10. Calculate Net Pay in the Cell K3: =F3-J3
Step 11. Drag each and every column till the end of the data using Fill Handle.
14. Title: Loan Repayment Schedule
Question:
Vanasree Agencies took a loan amounting to Rs. 60 000 from SBI for a period of 6 months
with an interest @14% for that period and repaid in 6 equal monthly instalments.
Prepare Loan repayment schedule (Hint: Use PMT function)

Procedure
Step 1. Open Spreadsheet: Applications – Office – LibreOffice Calc.
Step 2. Enter the given data as follows:
A B C D E
1 Rate 14%
2 No. of 6
payments
3 Loan 60000
Amount
4 FV 0
5 Type 0
6 Loan Repayment Schedule
7 Months Instalments Interest Principal Closing
Balance
8 0 60000
9 1
10 2
11 3
12 4
13 5
14 6

Step 3. In Cell B9 enter the formula = PMT(14/100/6,6,60000,0,0)

Step 4. Select the Cell B9 and drag the fill handle up to the Cell B14
Step 5. In Cell C9 enter the formula =14%/6*E8
Step 6. In Cell D9 enter the formula =B9+C9
Step 7. In Cell E3 enter the formula =E8+D9
Step 8. Select the range C9:E9 and drag the fill handle up to E14
 PART C
15. Title: GNUKhata – Ledger Creation
Question:
Create the following ledgers using GNUKhata Accounting Software and display the Balance
Sheet as on 31/03/2024
Items Amounts (Rs.)
Capital 20 00 000
Furniture 6 50 000
Bank Loan 7 50 000
Land and Building 7 00 000
Plant and Machinery 8 25 000
Motor Vehicle 6 00 000
Debtors 2 00 000
Outstanding Salary 50 000
Cash in hand 25 000
Creditors 2 00 000

Procedure:
Step 1. Open GNUKhata: Applications – Office – GNUKhata.
Step 2. Create Organisation – Organisation Name – Organisation Type (Profit
Making) – Financial Year (01/04/2023 – 31/03/2024) – Accounting Only –
Proceed
Step 3. Create Admin – Username – Password etc. – Create & Login.
Step 4. Ledger Account Creation: Master – Create Account – Group Name –
Sub-Group Name – Account Name – Opening Balance - Save
Accounts to be created with opening balances:
Group Name Sub- Group Name Account Name Opening
Balances
Capital None Capital 20 00 000
Fixed Assets Furniture Furniture 6 50 000
Loan (Liability) Secured Bank Loan 7 50 000
Fixed Assets Land Land and 7 00 000
Building
Fixed Assets Plant and Machinery Plant and 8 25 000
Machinery
Fixed Assets Plant and Machinery Motor Vehicle 6 00 000
Current Assets Sundry Debtors Debtors 2 00 000
Current Liability Sundry Creditors for Outstanding 50 000
expenses Salary
Current Assets Cash Cash in hand 25 000
Current Liability Sundry Creditors for Creditors 2 00 000
purchases
Step 5. To display Ledger Accounts:
Report – List of Accounts
Step 6. To display Balance sheet:
Report – Balance sheet – From Date (01/04/2023 to 31/03/2024) - View
16. Title: GNUKhata – Voucher Entry
Question:
Enter the following transactions using suitable accounting vouchers in GNUKhata.
1-4-24 Started business with cash Rs. 200,000
1-4-24 Purchased Machinery for Rs. 30,000
1-4-24 Rent paid Rs. 12,500
2-4-24 Cash deposited with SBI Bank Rs. 30,000
2-4-24 Purchased goods for cash Rs. 24,500
2-4-24 Sold goods Rs. 56000

a) Display Profit & Loss A/c

b) Display Balance Sheet
c) Ascertain Cash Balance

Procedure:
Step 1. Open GNUKhata: Applications – Office – GNUKhata
Step 2. Create Organisation with necessary details such as – Profit Making
– Financial Year – Accounting Only etc.
Step 3. Create Admin – User Name – Password etc.
Step 4. Create Ledger Accounts (without opening balances) as detailed
below:
Master – Create Account – Select Group – Sub-group – Account Name -
Save
Group Name Sub- Group Name Account Name
Current Asset Cash Cash
Capital None Capital
Fixed Assets Plant and Machinery Machinery
Indirect Expenses None Rent
Current Asset Bank SBI Bank
Direct Expenses None Purchases
Direct Income None Sales

Step 5. Voucher Entry: Voucher – Select Voucher Type - Enter Voucher number, date,
Debit account, Credit account, amounts etc - Save. as shown below:
Date Journal Entry Amount Voucher Type Function Key
01/04/2024 Cash Dr. 200000 Receipt F4
Capital Cr. 200000
01/04/2024 Machinery Dr. 30000 Payment F5
Cash Cr. 30000
01/04/2024 Rent Dr. 12500 Payment F5
Cash Cr. 12500
02/04/2024 SBI Bank Dr. 30000 Contra F8
Cash Cr. 30000
02/04/2024 Purchase Dr. 24500 Purchase F7
Cash Cr 24500
02/04/2024 Cash Dr. 56000 Sales F6
Sales Cr. 56000
 Step 6. To Display the Profit and Loss Account: Report – Profit & Loss – Set
Date – View
Step 7. To Display the Balance Sheet: Report – Balance Sheet – Set Date –
View
Step 8. Show the Cash Account Balance: Reports – Ledger – Cash –
Uncheck Monthly Ledger – Set Date – View.

17. Title: GNUKhata – Final Accounts

Question:
From the following particulars of Brahmins Foods Thodupuzha, prepare:
a) Trial Balance
b) Profit and Loss Account for the year ended 31/12/2024 and
c) Balance sheet as on 31/12/2024
Balances as on 01/01/2024
Name of Accounts Amount (Dr.) Amount (Cr.)
Opening Stock 10 000
Cash 180 000
Sundry Debtors 25 000
Sundry Creditors 40 000
Land and Buildings 350 000
Capital 525 000
Total 565 000 565000

01/01/2024 Purchased goods for cash 50 000

31/01/2024 Paid Salary 40 000
15/03/2024 Received Rent 70 000
31/05/2024 Paid Insurance 15 000
30/09/2024 Sold goods for cash 90 000

Adjustments:
1. Closing Stock valued at 31/12/2024 22 000
2. Outstanding Salary 5 000
3. Prepaid Insurance 3000
4. Provide 10% Depreciation on Land and Buildings.

Procedure
Step 1. Open GNUKhata: Applications – Office – GNUKhata.
Step 2. Create Organisation – Organisation Name – Organisation Type (Profit
Making) – Financial Year (01/04/2024 – 31/03/2024) – Accounting Only –
Proceed
Step 3. Create Admin – Username – Password etc. – Create & Login.
Step 4. Ledger Account Creation: Master – Create Account – Group Name –
Sub-Group Name – Account Name – Save
 Group Name Sub- Group Name Account Name Opening
Balances
System generated
account – need not ---------- Opening Stock -----------
be created
Current Assets Cash Cash 180 000
Current Assets Sundry Debtors Sundry Debtors 25 000
Current Liabilities Sundry Creditors for Sundry Creditors 40 000
purchases
Fixed Assets Land Land and Buildings 350 000
Capital None Capital 525 000
Direct Expenses None Purchases
Indirect Expenses None Salary
Indirect Income None Rent Received
Indirect Expenses None Insurance
Direct Income None Sales
System generated
account – need not --------- Closing Stock ---------
be created
Current Liabilities Sundry Creditors for Outstanding Salary
expenses
Current Assets Loans and Advances Prepaid Insurance
Indirect Expenses None Depreciation

Step 5. Master – Edit Account – Select ‘Stock at the beginning Account’ – Click on
Edit - Enter Opening Stock balance - Save
Step 6. Voucher Entry: Voucher – Select Voucher Type - Enter Voucher number, date,
Debit account, Credit account, amounts etc - Save. as shown below:

Date Journal Entry Amount Voucher Function Key

Type
01/01/2024 Opening Stock Dr. 10 000 Journal F9
Stock at the beginning Cr. 10 000
01/01/2024 Purchases Dr. 50 000 Purchases F7
Cash Cr. 50 000
31/01/2024 Salary Dr. 40 000 Payment F5
Cash Cr. 40 000
15/03/2024 Cash Dr. 70 000 Receipt F4
Rent Received Cr. 70000
31/05/2024 Insurance Dr. 15 000 Payment F5
Cash Cr. 15000
30/09/2024 Cash Dr. 90 000 Sales F6
Sales Cr. 90 000
31/12/2024 Closing Stock Dr. 22 000 Journal F9
Profit and Loss Cr. 22 000
31/12/2024 Salary Dr. 5 000 Journal F9
Outstanding Salary Cr. 5 000
31/12/2024 Prepaid Insurance Dr. 3 000 Journal F9
Insurance Cr. 3 000
31/12/2024 Depreciation Dr. 35 000 Journal F9
Land and Buildings Cr. 35 000
 Step 7. To Display the Trial Balance: Report – Trial Balance – View
Step 8. To Display the Profit and Loss Account: Report – Profit & Loss – View
Step 9. To Display the Balance Sheet: Report – Balance Sheet - View

18. Title: GNUKhata – Bank Reconciliation Statement

Question:
Enter the following transactions of Vazhakulam Agro & Fruit Pro. Co. Ltd , in appropriate accounting
vouchers and prepare Bank Reconciliation Statement as on 31/01/2024 using GNUKhata

01/01/2024 Capital Introduced by the Proprietor Rs. 500 000

05/01/2024 Opened a bank Account with SBI Rs. 300 000
10/01/2024 Purchased Goods by cheque (No. 101) Rs. 60 000
15/01/2024 Received a cheque (No. 501) from Sanjay Rs. 35000
20/01/2024 Issue Cheque (No. 102) to Krishnajith Rs. 12 000
25/01/2024 Withdraw from SBI bank for office use Rs. 25 000

On comparison of cash book with passbook the following details were obtained.
(a) Cheque No. 101 was encashed on 27/01/2024
(b) Cheque No. 501 Received from Sanjay collected on 10/02/2024
(c) Cheque No. 102 was encashed on 02/02/2024
(d) All other transactions affected in the bank on the same date.

Procedure:
Step 1. Open GNUKhata: Applications – Office – GNUKhata
Step 2. Create Organisation– Profit Making – Financial Year 01/04/2023 To
31/03/2024 – Accounting Only – Proceed.
Step 3. Create Admin – Username – Password and other details.
Step 4. Create appropriate Ledger Accounts based on the transactions.
Master – Create Account – Group – Sub Group – Account Name – Save
Group Name Sub- Group Name Account Name
Current Asset Cash Cash
Capital None Capital
Current Assets Bank SBI Bank
Direct Expenses None Purchases
Current Assets Sundry Debtors Sanjay
Current Liabilities Sundry Creditors for Krishnajith
Purchases

Step 5. Voucher Entry: Voucher – Select Voucher Type - Enter Voucher number, date,
Debit account, Credit account, amounts etc - Save. as shown below:
Date Journal Entry Amount Narration Voucher Type
01/01/2024 Cash Dr. 500 000 Receipt – F4
Capital Cr. 500 000
05/01/2024 SBI Bank Dr. 300 000 Contra – F8
Cash Cr. 300 000
10/01/2024 Purchase Dr. 60 000 Cheque No. 101 Purchase – F7
SBI Bank Cr. 60 000
15/01/2024 SBI Bank Dr. 35 000 Cheque No. 501 Receipt – F4
Sanjay Cr. 35 000
 20/01/2024 Krishnajith Dr. 12 000 Cheque No. 102 Payment – F5
SBI Bank Cr. 12 000
25/01/2024 Cash Dr. 25 000 Contra – F8
SBI Bank Cr. 25 000

Step 6. Enter the Clearance Date: Master – Bank Reconciliation Statement –

Account Name (SBI Bank) – Set the Period (From Date as 01/01/2024 and To
Date as 31/01/2024) – Click on Check box ‘Narration’ – View – Enter the
Clearance Date – Press down Enter Key after each date - View Statement.

PART D
19. Title: LibreOffice Base – Relationship
Question:
Create Database tables named ‘EMPLOYEE’ and ‘PAY_DETAILS’ from the following:

Table Name Fields

EMPLOYEE EMP_ID, EMP_NAME, EMP_SEX
PAY_DETAILS EMP_ID, EMP_BP, EMP_DA, EMP_HRA
Create a Relationship between these two tables.

Procedure
Step 1. Open LibreOffice base - Application → Office → LibreOffice Base
Step 2. Create a new database
In the database wizard select 'create new database' option and click ‘next’ then click
‘finish’. Select appropriate location and give database name. click 'save' button.
Step 3. Create table - In the database window select ‘tables’ and click 'create table in design
view'. A table creation screen will be opened.
Step 4. Enter the following field name and field types:

Field Name Field Type

EMP_ID TEXT[VARCHAR]
EMP_NAME TEXT[VARCHAR]
EMP_ SEX TEXT[VARCHAR]
Step 5. Set primary key - Right click the row selector of EMP_ID and select primary
key
Step 6. Save the table by giving the name as 'EMPLOYEE' and close the window
Step 7. Create another Table in Design View with the following field names and field
types:
Field Name Field Type
EMP_ID TEXT[VARCHAR]
EMP_BP NUMBER[NUMERIC]
EMP_ DA NUMBER[NUMERIC]
EMP_HRA NUMBER[NUMERIC]
Step 8. Set primary key - Right click the row selector of EMP_ID and select primary
key
Step 9. Save the table by giving the name as 'PAY_DETAILS' and close the window
 Step 10. Create Relationship between the tables
Tools → Relationship
Add both tables to the relationship window and close the dialogue box.
Step 11. In the Relationship window click on EMP_ID field of one table and drag
and drop on to the EMP_ID field of the other table.
Then a connecting line is formed between these two tables, which indicates
the relationships between these two tables.
Step 12. Click ' save' button and close the window.

20. Title: LibreOffice Base – Table Creation and Query Creation

Question:
Enter the following in a database table with file name “TBL_EMPLOYEES”
EMP_ID EMP_NAME EMP_GENDER EMP_BASIC
7010 Hema Female 58000
7011 Niyaz Male 62000
7012 Siraj Male 55000
7013 Kiran Male 70000
7014 Sindhu Female 65000

(a) Display the name of employees drawing Basic Pay greater than or equal to 60 000
(b) List the name of all employees beginning with “S”

Procedure
Step 1. Open LibreOffice base - Application → Office → LibreOffice Base
Step 2. Create a new database
In the database wizard select 'create new database' option and click ‘next’ then click
‘finish’. Select appropriate location and give database name. click 'save' button.
Step 3. Create table - In the database window select ‘tables’ and click 'create table in design
view'. A table creation screen will be opened.
Step 4. Enter the field name and field types
Field Name Field Type
EMP_ID TEXT[VARCHAR]
EMP_NAME TEXT[VARCHAR]
EMP_GENDER TEXT[VARCHAR]
EMP_BASIC NUMBER[NUMERIC]

Step 5. Set primary key - Right click the row selector of EMP_ID and select primary
key
Step 6. Save the table in the name as 'TBL_EMPLOYEES' and close the window
Step 7. Double click the table 'TBL_EMPLOYEES'. Enter the details as given in the
question. Save it and close it.
Step 8. Create query - In the database window, click on the queries button and
under the task section, click 'create queries in design view'. Select table
'TBL_EMPLOYEES' and click add button. Close the window.
Step 9. Select all the fields by double clicking on it.
Step 10. In the criterion field of EMP_BASICPAY column enter >=60000 and press
F5 or click Run query button and save and close the window.
 Step 11. Create a new query (Query 2) by following the steps 8 and 9.
Step 12. In the criterion field of EMP_NAME column enter Like S* and press F5 or
click Run query button and save and close it.

21. Title: LibreOffice Base – Payroll Statement

Question:
Prepare a Payroll to show the Gross Pay of employees with the following details.
EMP_ID EMP_NAME EMP_BP EMP_DA EMP_HRA EMP_GP
(20% of BP)
1405 Sangeetha 89000 2800
1406 Saritha 72000 3000
1407 Savitha 85000 4000
1408 Sachin 97000 3500
1409 Samuel 71000 2500

Procedure
Step 1. Open LibreOffice base - Application → Office → LibreOffice Base
Step 2. Create a new database
In the database wizard select 'create new database' option and click ‘next’ then click
‘finish’. Select appropriate location and give database name. click 'save' button.
Step 3. Create table - In the database window select ‘tables’ and click 'create table in design
view'. A table creation screen will be opened.
Step 4. Enter the field name and field types
Field Name Field Type
EMP_ID TEXT[VARCHAR]
EMP_NAME TEXT[VARCHAR]
EMP_ BP NUMBER[NUMERIC]
EMP_HRA NUMBER[NUMERIC]

Step 5. Set EMP_ID as primary key. Save the table with name as 'Payroll' and close
the window.
Step 6. Double click the table 'Payroll'. Enter the details as given in the
question. Save it and close it.
Step 7. Create query. In the database window, click on the queries button and
under the task section, click 'create queries in design view' select table
'Payroll' and click add button. Close the window.
Step 8. Select all the fields except HRA, by double clicking on them.
Step 9. In the next column against the field, type the formula to calculate
DA
“EMP_BP”*20/100 and in the 'alias' column type 'EMP_DA'
Step 10. Select the next field as 'EMP_HRA' by double clicking it.
Step 11. In the next column against the field, Type the formula to calculate
Gross Salary
“EMP_BP”+(“EMP_BP”*20/100)+”EMP_HRA”
and in the alias column type 'EMP_GP'
Step 12. Press F5 or click on Run Query button to display the result. Save and close
the window.
22. Title: LibreOffice Base – Preparation of Table, Form, Query and Report
Question:
Create database table with the following fields:
FIELD NAME DATA TYPE FIELD LENGTH
STUD_NO Text 5
STUD_NAME Text 25
SEX Text 1
PLACE Text 20
CLASS Text 10
(Hint: Classes are Science, Commerce and Humanities)
a) Enter six records with imaginary details
b) Prepare Reports of students from Commerce class

Procedure
Step 1. Open LibreOffice base - Application → Office → LibreOffice Base
Step 2. Create a new database
In the database wizard select 'create new database' option and click ‘next’
then click ‘finish’. Select appropriate location and give database name. click
'save' button.
Step 3. Create table - In the database window select ‘tables’ and click 'create table in
design view'. A table creation screen will be opened.
Step 4. Enter the following field name and field types. Set Field length as given in the
question.
FIELD NAME DATA TYPE
STUD_NO Text
STUD_NAME Text
SEX Text
PLACE Text
CLASS Text

Step 5. Set primary key - Right click the row selector of EMP_NO and select primary
key. Save the table by giving the name as 'Table_Student' and close the
Window

Step 6. Create Form - In the database window select ‘forms’ and click 'Use wizard to
create form'.
Step 7. Select ‘Table_Student’ and Add available fields to the ‘Fields in the form’.
Select appropriate arrangements for the main form, select style of the form,
and set name of the form as ‘Form_ Student’ and Finish. Enter the imaginary
details of six students.
Step 8. Create query - In the database window, click on the queries button and
under the task section, click 'create queries in design view'. Select table
'Table_Student' and click Add button. Close the window.
Step 9. Double click on each fields. In the ‘Criterion’ raw of the ‘CLASS’ field, enter
the text ‘COMMERCE’ to display only commerce students.
Step 10. Press F5 key or ‘Run Query’ to display the result. Save the Query with the
file name ‘Query_Commerce’

Step 11. Create Report - In the database window select ‘Report’ and click 'Use wizard
to create Report'.
Step 12. Under Field Selection, select ‘Query_Commerce’ and Add all fields and press
next. Under ‘Labelling fields’, change the labels as to be appeared in the
report if necessary. Make necessary arrangements under ‘Grouping’, ‘Sort
options’, and ‘Choose layout’. Under ‘Create Report’, change the title of the
report as “Commerce Studets”. Click Finish button.