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प्रश्न
Give journal entries and post them to cash account.
2016 June | Particulars | ₹ |
1 | Commenced business with cash | 1,10,000 |
10 | Introduced additional capital | 50,000 |
28 | Withdrawn for personal use | 20,000 |
उत्तर
Journal Entry
Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
2016 June 1 |
Cash A/c ..........Dr. To Capital A/c (Business commenced with capital) |
1,10,000 - |
- 1,10,000 |
|
10 | Cash A/c ........Dr. To Capital A/c (Additional capital introduced) |
50,000 - |
- 50,000 |
|
28 | Drawings A/c ......Dr. To Cash A/c (Withdrawn for personal use) |
20,000 - |
- 20,000 |
Cash Account
Dr. Cr.
Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
2016 | 2016 | ||||||
June 1 | To Capital A/c | 1,10,000 | June 28 | By Drawing A/c | 20,000 | ||
10 | To Capital A/c | 50,000 | 30 | By Balance c/d | 1,40,000 | ||
1,60,000 | 1,60,000 | ||||||
June 1 | To Balance b/d | 1,40,000 |
APPEARS IN
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2017 Aug. | Particulars | ₹ |
10 | Sold goods and cheque received but not deposited | 30,000 |
14 | Sold goods on credit to Gopi | 12,000 |
20 | Received cash from Gopi | 12,000 |
Journalise the following transactions in the books of Vasu and post them to ledger accounts.
2017 Nov | Particulars |
1 | Cash in hand ₹ 1,00,000; Cash at bank: ₹ 30,000 |
2 | Vasu sold goods to Jothi for ₹ 25,000 against a cheque and deposited the same in the bank |
4 | Received as commission ₹ 5,000 |
8 | Bank paid ₹ 15,000 directly for the insurance premium of Vasu. |
15 | Cash deposited into bank ₹ 30,000 |
20 | Cash withdrawn from bank for personal use ₹ 45,000. |
Put ‘4’ mark for the nature of balance for the following.
Account | Dr. Balance | Cr. Balance |
1. Capital A/c | ||
2. Goodwill | ||
3. Bank Overdraft | ||
4. Bills Receivable | ||
5. Creditors | ||
6. Drawings | ||
7. Advertisement | ||
8. Prepaid Rent | ||
9. Outstanding Salary | ||
10. Bad debts |