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प्रश्न
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 |
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उत्तर
Journal Entries
| Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
| 2017 Aug. 10 |
Cash A/c ......Dr. To Sales A/c (Sold goods and cheques received but not deposited) |
30,000 - |
- 30,000 |
|
| 14 | Gopi A/c .....Dr. To Sales A/c (Sold goods for Gopi on credit) |
12,000 - |
- 12,000 |
|
| 20 | Cash A/c ...........Dr. To Gopi A/c (Cash received from Gopi) |
12,000 - |
- 12,000 |
Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Aug. 10 | To Sales A/c | 30,000 | Aug. 31 | By Balance c/d | 42,000 | ||
| 20 | To Gopi A/c | 12,000 | |||||
| 42,000 | 42,000 | ||||||
| Sep. 1 | To balance b/d | 42,000 |
Sales Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
|
Aug. 31 |
To Balance c/d | 42,000 | Aug. 10 | By Cash A/c | 30,000 | ||
| 14 | By Gopi A/c | 12,000 | |||||
| 42,000 | 42,000 | ||||||
| Sep. 1 | By Balance b/d | 42,000 |
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.
The amount brought into the business by the proprietor should be credited to __________.
What is debit balance?
What is credit balance?
Prepare Furniture A/c from the following transactions.
| 2016 Jan | Particulars | ₹ |
| 1 | Furniture in hand | 2,000 |
| 1 | Purchased furniture for cash | 4,000 |
| 30 | Sold furniture | 400 |
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.
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 |
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 |
