Tamil Nadu HSE First Year Accountancy case studies
Tamil Nadu HSE First Year Accountancy · Put your knowledge to work in context.
The Tamil Nadu Higher Secondary First Year Accountancy paper is the Class 11 accountancy examination taken under the state board's higher secondary curriculum, usually at the end of the first year of the two-year Plus One/Plus Two course. It suits students who have chosen the commerce stream and need a foundation in bookkeeping before Class 12, and it also serves private candidates preparing for the same syllabus. The Tamil Nadu HSE First Year Accountancy case studies are 5 cases and about 4,758 words.
1Meenakshi's First Month: Reading the Balance Sheet Through the Equation
Meenakshi begins a textile trading business in Coimbatore on 1 April 2024, bringing in ₹5,00,000 cash and goods worth ₹1,50,000 from her own stock. During April the following transactions take place: (a) she obtains a bank loan of ₹2,00,000 credited to the firm's current account; (b) furniture is bought for ₹80,000, of which ₹30,000 is paid in cash and the balance is due to the supplier in 30 days; (c) goods costing ₹40,000 are sold on credit to a customer for ₹52,000; (d) that customer pays ₹20,000 in cash on 28 April; (e) shop rent of ₹15,000 is paid; (f) Meenakshi withdraws ₹10,000 in cash for household expenses.
913 words, about 5 min2Selvam's Madurai Hardware Shop: A Reconciliation That Will Not Tally
Selvam runs a hardware shop in Madurai. On 31 March 2025 the bank column of his cash book shows a debit balance of ₹42,600, but the bank statement for the same date shows a different figure.
972 words, about 5 min3The Tiruppur Garment Maker: Capital, Revenue and the Advertising Bill
A garment manufacturer in Tiruppur closes his books on 31 March. During 2024-25 he incurred the following: (i) ₹1,20,000 to replace the entire roof of the factory shed, which will extend the building's usable life by about 15 years; (ii) ₹18,000 for the annual whitewashing and painting of the office; (iii) ₹2,50,000 as the invoice price of a second-hand stitching machine, plus ₹15,000 freight and ₹25,000 installation charges; (iv) ₹40,000 to repair damage caused to that new machine while it was being shifted into position, before it ever ran; (v) ₹35,000 legal fees on the purchase of land for a new godown; (vi) ₹60,000 on a launch advertising campaign for a new product line, which the owner wants to write off entirely in 2024-25; (vii) ₹50,000 for registering a trademark; (viii) a ₹2,00,000 bank loan received and ₹5,000 from the sale of old newspapers.
983 words, about 5 min4Kumaran's Printing Press: Depreciation to the Date of Sale and a Provision That Is Not a Bad Debt
Kumaran owns a printing press in Coimbatore. On 1 July 2022 he bought a printing machine for ₹6,00,000 and spent ₹40,000 on freight and installation to make it ready for use.
916 words, about 5 min5Karthik and Ravi: A Dishonoured Bill, Noting Charges and a Renewal
On 1 January 2025 Karthik of Chennai sold cotton fabric to Ravi of Salem for ₹1,20,000 and drew a bill of exchange on him payable three months after date. Ravi accepted it and returned it to Karthik, who kept it until maturity.
974 words, about 5 min