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प्रश्न
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| 28 | Withdrawn for personal use | 20,000 |
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उत्तर
| Journal Entry | ||||
| Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
| 2016 | ||||
| June 1 | Cash A/c ...Dr. | 1,10,000 | ||
| To Capital A/c | 1,10,000 | |||
| (Business commenced with capital) | ||||
| 10 | Cash A/c ...Dr. | 50,000 | ||
| To Capital A/c | 50,000 | |||
| (Additional capital introduced) | ||||
| 28 | Drawings A/c ...Dr. | 20,000 | ||
| To Cash A/c | 20,000 | |||
| (Withdrawn for personal use) | ||||
| Dr. |
Cash Account |
Cr. |
|||||
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| June 1 | To Capital A/c | 1,10,000 | June 28 | By Drawing A/c | 20,000 | ||
| 10 | To Capital A/c | 50,000 | 30 | By Balance c/d | 1,40,000 | ||
| 1,60,000 | 1,60,000 | ||||||
| June 1 | To Balance b/d | 1,40,000 | |||||
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| 2016 Jan | Particulars | ₹ |
| 1 | Furniture in hand | 2,000 |
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| 30 | Sold furniture | 400 |
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| 20 | Cash withdrawn from bank for personal use ₹ 45,000. |
