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प्रश्न
Show the direct ledger postings for the following transactions:
| 2017 June | Particulars |
| 1 | Raja commenced business with cash ₹ 50,000 |
| 6 | Sold goods for cash ₹ 8,000 |
| 8 | Sold goods to Devi on credit ₹ 9,000 |
| 15 | Goods purchased for cash ₹ 4,000 |
| 20 | Goods purchased from Shanthi on credit ₹ 5,000 |
उत्तर
Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 1 | To capital A/c | 50,000 | June 15 | By Purchase A/c | 4,000 | ||
| 6 | To Sales A/c | 8,000 | June 30 | By Balance c/d | 54,000 | ||
| 58,000 | 58,000 | ||||||
| July 1 | To Balance b/d | 54,000 |
Capital Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 50,000 | June 1 | By Cash A/c | 50,000 | ||
| 50,000 | 50,000 | ||||||
| July 1 | By Balance b/d | 50,000 |
Sales Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 17,000 | June 6 | By Cash A/c | 8,000 | ||
| 8 | By Devi A/c | 9,000 | |||||
| 17,000 | 17,000 | ||||||
| July 1 | By Balance b/d | 17,000 |
Devi Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 8 | To Sales A/c | 9,000 | June 30 | By Balance c/d | 9,000 | ||
| 9,000 | 9,000 | ||||||
| July 1 | To Balance b/d | 9,000 |
Purchase Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 15 | To Cash A/c | 4,000 | June 30 | By Balance c/d | 9,000 | ||
| 20 | To Shanthi A/c | 5,000 | |||||
| 9,000 | 9,000 | ||||||
| July 1 | To Balance b/d | 9,000 |
Shanthi Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 30 | To balance c/d | 5,000 | June 30 | By Purchase A/c | 5,000 | ||
| 5,000 | 5,000 | ||||||
| July 1 | By Balance b/d | 5,000 |
APPEARS IN
संबंधित प्रश्न
Write the word, term, phrase, which can substitute the statement.
A debit balance to personal Accounts.
Write the word, term, phrase, which can substitute the statement.
A credit balance to bank Account.
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 the balancing of an account?
The following balances appeared in the books of Kumaran on April 1, 2017.
| Assets | ₹ | Liabilities | ₹ |
| Cash | 1,00,000 | Amount due to Anush | 40,000 |
| Stock | 40,000 | Kumaran’s capital | 1,20,000 |
| Amount due from Rohit | 10,000 | ||
| Furniture | 10,000 |
Find the capital and show the ledger posting for the above opening balances.
Enter the following transactions in the books of Ganesan and post them into ledger.
| 2017 Oct | Particulars | ₹ |
| 1 | Started business with cash | 25,000 |
| 5 | Deposited into bank | 12,500 |
| 10 | Purchased furniture and payment by cheque | 2,000 |
| 15 | Goods purchased for cash | 5,000 |
| 19 | Sold goods to Vasu on credit | 4,000 |
| 22 | Goods worth has taken for personal use | 500 |
Prepare Anand’s account from the following details.
| 2017 July | Particulars | ₹ |
| 1 | Credit balance of Anand’s A/c | 4,000 |
| 15 | Amount paid to Anand | 2,000 |
| 18 | Goods purchased from Anand on credit | 8,000 |
| 20 | Paid to Anand | 3,960 |
| Discount allowed by him | 40 | |
| 25 | Goods purchased from Anand | 5,000 |
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 |
