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प्रश्न
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 |
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उत्तर
Journal Entries in the Books of Ganesan
| Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
| 2017 Oct. 1 |
Cash A/c ......Dr. To Ganesan's Capital A/c (Business started with cash) |
25,000 - |
- 25,000 |
|
| 5 | Bank A/c .........Dr. To Cash A/c (Deposited into the bank) |
12,500 - |
- 12,500 |
|
| 10 | Furniture A/c .............Dr. To Bank A/c (Furniture purchased by cheque) |
2,000 - |
- 2,000 |
|
| 15 | Purchases A/c .......Dr. To Cash A/c (Cash purchase) |
5,000 - |
- 5,000 |
|
| 19 | Vasu A/c .......Dr. To Sales A/c (Credit sales to Vasu) |
4,000 - |
- 4,000 |
|
| 22 | Drawings A/c .....Dr. To Purchase A/c (Goods worth ₹ 500 taken for personal use) |
500 - |
- 500 |
Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 1 | To Ganesan's Capital A/c | 25,000 | Oct. 5 | By Bank A/c | 12,500 | ||
| 15 | By Purchase A/c | 5,000 | |||||
| 28 | By Balance c/d | 7,500 | |||||
| 25,000 | 25,000 | ||||||
| Nov. 1 | To Balance b/d | 7,500 |
Ganesan’s Capital Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 31 | To Balance c/d | 25,000 | Oct. 1 | By Cash A/c | 25,000 | ||
| 25,000 | 25,000 | ||||||
| Nov. 1 | By Balance b/d | 25,000 |
Bank Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 5 | To Cash A/c | 12,500 | Oct. 10 | By Furniture A/c | 2,000 | ||
| 31 | By Balance c/d | 10,500 | |||||
| 12,500 | 12,500 | ||||||
| Nov. 1 | To balance b/d | 10,500 |
Furniture Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 10 | To Bank A/c | 2,000 | Oct. 31 | By Balance c/d | 2,000 | ||
| 2,000 | 2,000 | ||||||
| Nov. 1 | To Balance b/d | 2,000 |
Purchase Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 15 | To Cash A/c | 5,000 | Oct. 22 | By Drawings A/c | 500 | ||
| 31 | By Balance c/d | 4,500 | |||||
| 5,000 | 5,000 | ||||||
| Nov. 1 | To Balance b/d | 4,500 |
Sales Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 31 | To Balance c/d | 4,000 | Oct. 19 | By Vasu A/c | 4,000 | ||
| 4,000 | 4,000 | ||||||
| Nov. 1 | By Balance b/d | 4,000 |
Vasu Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 19 | To Sales A/c | 4,000 | Oct. 31 | By Balance c/d | 4,000 | ||
| 4,000 | 4,000 | ||||||
| Nov. 1 | To Balance b/d | 4,000 |
Drawing Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Oct. 22 | To Purchase A/c | 500 | Oct. 31 | By Balance c/d | 500 | ||
| 500 | 500 | ||||||
| Nov. 1 | To Balance b/d | 500 |
APPEARS IN
संबंधित प्रश्न
Write the word, term, phrase, which can substitute the statement.
A credit balance to bank Account.
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.
Real account always shows ____________ balance.
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.
Fill in the blank:
___________ accounts are closed by transferring its balances to Profit and Loss Account.
The amount brought into the business by the proprietor should be credited to __________.
What is meant by posting?
Pass journal entries for the following transactions and post them to the ledger.
| 2017 Aug. | Particulars | ₹ |
| 1 | Dharma started business with cash | 70,000 |
| 6 | Cash received from Ganesan | 10,000 |
| 10 | Rent paid | 3,000 |
| 20 | Received commission from Anand | 5,000 |
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.
