Advertisements
Advertisements
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
Write the word, term, phrase, which can substitute the statement.
The process of extracting the balance and inserting it on lesser side of an account.
Write the word, term, phrase, which can substitute the statement.
A debit balance to personal Accounts.
Select appropriate alternatives from those given below and rewrite the sentence.
In case of a credit transaction one of the account must be a …………….account
Select appropriate alternatives from those given below and rewrite the sentence.
_____________ is prepared to test arithmetical accuracy of Books of Accounts.
Fill in the blank:
___________ accounts are closed by transferring its balances to Profit and Loss Account.
Explain the procedure for balancing a ledger account.
Give Journal entries for the following transactions and post them to Cash a/c and Sales A/c.
| 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 |
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 |
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. |
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 |
