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प्रश्न
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 |
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उत्तर
Journal of Mr. Dharma
| Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
| 2017 Aug. 1 |
Cash A/c ...........Dr. To Dharma Capital A/c (Business started with the capital) |
70,000 - |
- 70,000 |
|
| 6 | Cash A/c ...........Dr. To Ganesan A/c (Cash received from Ganesan) |
10,000 - |
- 10,000 |
|
| 10 | Rent A/c ........Dr. To Cash A/c (Rent paid by cash) |
3,000 - |
- 3,000 |
|
| 20 | Cash A/c .......Dr. To Commission Received A/c (Commission received from Anand) |
5,000 - |
- 5,000 |
Ledger in the Books of Dharma
Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Aug. 1 | To Dharma Capital A/c | 70,000 | Aug. 10 | By Rent A/c | 3,000 | ||
| 6 | To Ganesh A/c | 10,000 | Aug. 31 | By Balance c/d | 82,000 | ||
| 20 | To Commission A/c | 5,000 | |||||
| 85,000 | 85,000 | ||||||
| Sep. 1 | To Balance b/d | 82,000 |
Capital Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Aug. 31 | To Balance c/d | 70,000 | Aug. 1 | By Cash A/c | 70,000 | ||
| 70,000 | 70,000 | ||||||
| Sep. 1 | By Balance b/d | 70,000 |
Ganesan Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Aug. 31 | To Balance b/d | 10,000 | Aug. 6 | By Cash A/c | 10,000 | ||
| 10,000 | 10,000 | ||||||
| Sep. 1 | By Balance b/d | 10,000 |
Rent Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Aug. 10 | To Cash A/c | 3,000 | Aug. 31 | By Balance c/d | 3,000 | ||
| 3,000 | 3,000 | ||||||
| Sep. 1 | To Balance b/d | 3,000 |
Received Commission Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| Aug. 31 | To Balance c/d | 5,000 | Aug. 20 | By Cash A/c | 5,000 | ||
| 5,000 | 5,000 | ||||||
| Sep. 1 | By Balance b/d | 5,000 |
APPEARS IN
संबंधित प्रश्न
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The amount brought into the business by the proprietor should be credited to __________.
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.
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. |
