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प्रश्न
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 |
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उत्तर
Journal of Mr. X
| Date | Particulars | L.F. | Debit ₹ | Credit ₹ |
| 2016 Jan. 1 |
Cash A/c ...........Dr. To Capital A/c (Started business with cash) |
10,000 - |
- 10,000 |
|
| 5 | Bank A/c ...........Dr. To Cash A/c (Paid into bank) |
5,000 - |
- 5,000 |
|
| 7 | Purchases A/c ........Dr. To Cash A/c (Purchases good for cash) |
1,000 - |
- 1,000 |
Ledger Cash Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 1 | To Capital A/c | 10,000 | Jan. 5 | By Bank A/c | 5,000 | ||
| 7 | By Purchases A/c | 1,000 | |||||
| 31 | By Balance c/d | 4,000 | |||||
| 10,000 | 10,000 | ||||||
| Feb. 1 | To Balance b/d | 4,000 |
Capital Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 31 | To Balance c/d | 10,000 | Jan 1. | By Cash A/c | 10,000 | ||
| 10,000 | 10,000 | ||||||
| Feb. 1 | By Balance b/d | 10,000 |
Bank Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 5 | To Cash A/c | 5,000 | Jan. 31 | By Balance c/d | 5,000 | ||
| 5,000 | 5,000 | ||||||
| Feb. 1 | To Balance b/d | 5,000 | 5,000 |
Purchase Account
Dr. Cr.
| Date | Particulars | J.F. | ₹ | Date | Particulars | J.F. | ₹ |
| 2016 | 2016 | ||||||
| Jan. 7 | To Cash A/c | 1,000 | Jan. 31 | By Balance c/d | 1,000 | ||
| 1,000 | 1,000 | ||||||
| Feb. 1 | To Balance b/d | 1,000 |
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 debit balance to personal Accounts.
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.
Real account always shows ____________ balance.
The process of finding the net amount from the totals of debit and credit columns in a ledger is known as ____________.
The amount brought into the business by the proprietor should be credited to __________.
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.
Prepare Anand’s account from the following details.
| 2017 July | Particulars | ₹ |
| 1 | Credit balance of Anand’s A/c | 4,000 |
| 15 | Amount paid to Anand | 2,000 |
| 18 | Goods purchased from Anand on credit | 8,000 |
| 20 | Paid to Anand | 3,960 |
| Discount allowed by him | 40 | |
| 25 | Goods purchased from Anand | 5,000 |
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 |
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 |
