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प्रश्न
Journalise the following transactions and post them to the ledger.
| 2016 Jan. | Particulars | ₹ |
| 1 | Started business with cash | 10,000 |
| 5 | Paid into bank | 5,000 |
| 7 | Purchased goods from Ram for cash | 1,000 |
उत्तर
Journal of Mr. X
| Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
| 2016 Jan. 1 |
Cash A/c ...........Dr. To Capital A/c (Started business with cash) |
10,000 - |
- 10,000 |
|
| 5 | Bank A/c ...........Dr. To Cash A/c (Paid into bank) |
5,000 - |
- 5,000 |
|
| 7 | Purchases A/c ........Dr. To Cash A/c (Purchases good for cash) |
1,000 - |
- 1,000 |
Ledger Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 1 | To Capital A/c | 10,000 | Jan. 5 | By Bank A/c | 5,000 | ||
| 7 | By Purchases A/c | 1,000 | |||||
| 31 | By Balance c/d | 4,000 | |||||
| 10,000 | 10,000 | ||||||
| Feb. 1 | To Balance b/d | 4,000 |
Capital Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 31 | To Balance c/d | 10,000 | Jan 1. | By Cash A/c | 10,000 | ||
| 10,000 | 10,000 | ||||||
| Feb. 1 | By Balance b/d | 10,000 |
Bank Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 5 | To Cash A/c | 5,000 | Jan. 31 | By Balance c/d | 5,000 | ||
| 5,000 | 5,000 | ||||||
| Feb. 1 | To Balance b/d | 5,000 | 5,000 |
Purchase Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 7 | To Cash A/c | 1,000 | Jan. 31 | By Balance c/d | 1,000 | ||
| 1,000 | 1,000 | ||||||
| Feb. 1 | To Balance b/d | 1,000 |
APPEARS IN
संबंधित प्रश्न
Select appropriate alternatives from those given below and rewrite the sentence.
_____________ is prepared to test arithmetical accuracy of Books of Accounts.
State whether the following statements are ‘True or False’ with reasons.
Balances of Nominal Accounts are carried forward to the next year.
Complete the following table:
| Land & Building | Real Account |
| Commission Received | ? |
The process of finding the net amount from the totals of debit and credit columns in a ledger is known as ____________.
What is meant by posting?
What is debit balance?
What is the balancing of an account?
The following balances appeared in the books of Vinoth on Jan 1, 2018
| Assets | ₹ | Liabilities | ₹ |
| Cash | 40,000 | Amount due to Vijay | 10,000 |
| Stock | 50,000 | ||
| Amount due from Ram | 20,000 | ||
| Machinery | 40,000 |
Pass the opening journal entry and post them to Vinoth’s Capital account.
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 |
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 |
