what is garner vs merry rules in partnership?

Obliged if somebody could tell me the origin and significance of the terms "To....." and "By......." while passing Journal Entries.

we have to firms A & Z for two borthers respectively on a same location.
By mistake purchase of A-firm was entered in Z-firm and vat return was filed.
now we have to file revised return of both the firm A & Z, instead...
Q. can we without filing revised return adjust a journal enter between the two firms, if yes plz mention wt would be the entry.

company Refund due Rs.8900 has been shown in loan and advances, when will receive the refund the same will be reduced.
but if the refund receivable comes less or more than how to adjust the difference.

right issue exp should expensed out in the year of right issue or it should be treated as deferred revenue expenses

petrol bill & maint bill to be submitted for claim- for cars & two wheels Rs.14400&9600 respectively. or declration is ok

We purchase materials in boxes consisting of 100 units. Then we sell them in boxes as well as in units.
My problem is regarding entry of sales quantiity when we sell materials in units. We have Tally ERP 9 software. When we enter a sale of 10 units, it shows a sale of 10 boxes. Can anybody tell me what is to be done to record the sale in units as well as in boxes.
Please ans. as it is very urgent.
Thanx

Hello Everyone,
i m in a retail business and we are processing cumin seed. now what happen is we get diff. grades as FG with diff Mkt value. for eg. Grade 1 - 135 rs Grade 2 - 125 rs.

problems is we are not selling grade 1 at the moment it is in our stock. as per normal method we are valuating it on cost but now in year end prob. is my books is showing loss bec i have huge grade 1 stock and other grades which we have sold their sales price is below cost.

now can anyone let me know how can i do the valution on grade basis so i can get correct valuation

Lease rent relates with last year we received in this current year so in accounts how can we treat is there is any standard rules that previous years income we cant recongnise in this year or there is no such accounting rules.

can i have any site for tally freedownload