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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.
A credit balance to bank Account.
Select appropriate alternatives from those given below and rewrite the sentence.
_____________ is prepared to test arithmetical accuracy of Books of Accounts.
The process of finding the net amount from the totals of debit and credit columns in a ledger is known as ____________.
If the total of the debit side of an account exceeds the total of its credit side, it means ____________.
The amount brought into the business by the proprietor should be credited to __________.
What is credit balance?
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 |
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. |
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 |
