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प्रश्न
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 |
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उत्तर
Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 1 | To capital A/c | 50,000 | June 15 | By Purchase A/c | 4,000 | ||
| 6 | To Sales A/c | 8,000 | June 30 | By Balance c/d | 54,000 | ||
| 58,000 | 58,000 | ||||||
| July 1 | To Balance b/d | 54,000 |
Capital Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 50,000 | June 1 | By Cash A/c | 50,000 | ||
| 50,000 | 50,000 | ||||||
| July 1 | By Balance b/d | 50,000 |
Sales Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 30 | To Balance c/d | 17,000 | June 6 | By Cash A/c | 8,000 | ||
| 8 | By Devi A/c | 9,000 | |||||
| 17,000 | 17,000 | ||||||
| July 1 | By Balance b/d | 17,000 |
Devi Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 8 | To Sales A/c | 9,000 | June 30 | By Balance c/d | 9,000 | ||
| 9,000 | 9,000 | ||||||
| July 1 | To Balance b/d | 9,000 |
Purchase Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 15 | To Cash A/c | 4,000 | June 30 | By Balance c/d | 9,000 | ||
| 20 | To Shanthi A/c | 5,000 | |||||
| 9,000 | 9,000 | ||||||
| July 1 | To Balance b/d | 9,000 |
Shanthi Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2017 | 2017 | ||||||
| June 30 | To balance c/d | 5,000 | June 30 | By Purchase A/c | 5,000 | ||
| 5,000 | 5,000 | ||||||
| July 1 | By Balance b/d | 5,000 |
APPEARS IN
संबंधित प्रश्न
Write the word, term, phrase, which can substitute the statement.
The process of extracting the balance and inserting it on lesser side of an account.
Write the word, term, phrase, which can substitute the statement.
A credit balance to bank Account.
Fill in the blank:
___________ accounts are closed by transferring its balances to Profit and Loss Account.
The amount brought into the business by the proprietor should be credited to __________.
What is debit balance?
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 |
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 |
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 |
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. |
