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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
Write the word, term, phrase, which can substitute the statement.
A debit balance to personal Accounts.
Select appropriate alternatives from those given below and rewrite the sentence.
Real account always shows ____________ balance.
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 __________.
Explain the procedure for balancing a ledger account.
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 |
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 |
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. |
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 |
