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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.
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.
If the total of the debit side of an account exceeds the total of its credit side, it means ____________.
What is debit balance?
What is credit balance?
Explain the procedure for balancing a ledger account.
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 |
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| 28 | Withdrawn for personal use | 20,000 |
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 |
