Write a brief note on accounting vouchers.

Explain any five applications of computerised accounting system.

Record the following transactions in Tally.
1. Robert commenced a transport business with a capital of Rs.1,00,000
2.  An account was opened with State Bank of India and deposited Rs. 30,000
3. Purchased furniture by paying cash Rs. 10,000
4. Goods purchased on credit from Mohaideen for Rs. 20,000
5. Cash sales made for Rs. 8,000
6. Goods purchased from Rathinam for Rs. 5,000 and money deposited in CDM
7. Goods sold to Rony on credit for Rs. 60,000
8. Money withdrawn from bank for office use Rs. 9,000
9. Part payment of ` 10,000 made to Mohaideen by cheque
10. Rony made part payment of Rs. 5,000 by cash
11. Salaries paid to staff through ECS Rs. 6,000
12. Wages of Rs. 3,000 paid by cash
13. Purchased stationery from Pandian Ltd. on credit Rs. 4,000

The following balance sheet has been prepared from the books of Pearl on 1-4-2018.

During the year the following transactions took place.
(a) Wages paid by cash Rs. 2,000
(b) Salaries paid by cheque Rs. 5,000
(c) Cash purchases made for Rs. 3,000
(d) Good purchased on credit from Yazhini Rs. 15,000
(e) Goods sold on credit to Jothi Rs. 25,000
(f) Payment made to Yazhini through NEFT Rs. 5,000
(g) Cash received from Peter Rs. 30,000
(h) Cash sales made for Rs. 6,000
(i) Depreciate buildings at 10%
(j) Closing stock on 31.03.2019 Rs. 15,000
You are required to prepare trading and profit and loss account for the year ended 31-03-2019 and a balance sheet as on that date using Tally.