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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.
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.
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 ____________.
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 |
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.
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.
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 |
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 |
