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प्रश्न
Mohit has the following transactions, prepare accounting equation:
| (a) | Business started with cash | ₹ 1,75,000 |
| (b) | Purchased goods from Rohit | ₹ 50,000 |
| (c) | Sales goods on credit to Manish (Costing ₹ 17,500) | ₹ 20,000 |
| (d) | Purchased furniture for office use | ₹ 10,000 |
| (e) | Cash paid to Rohit in full settlement | ₹ 48,500 |
| (f) | Cash received from Manish | ₹ 20,000 |
| (g) | Rent paid | ₹ 1,000 |
| (h) | Cash withdrew for personal use | ₹ 3,000 |
खातेवही
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उत्तर
| S.No. | Transactions | Assets | Liabilities | + | Capital | |||||||
| Cash | + | Stock | + | Debtors | + | Furniture | = | Creditors | + | Capital | ||
| (a) | Increase in cash | 1,75,000 | ||||||||||
| Increase in capital | 1,75,000 | |||||||||||
| 1,75,000 | = | NIL | + | 1,75,000 | ||||||||
| (b) | Increase in stock | 50,000 | ||||||||||
| Increase in creditors (Rohit) | = | 50,000 | + | 1,75,000 | ||||||||
| 1,75,000 | + | 50,000 | = | 50,000 | + | 1,75,000 | ||||||
| (c) | Increase in debtors (Manish) | 20,000 | ||||||||||
| Decrease in stock | (17,500) | |||||||||||
| Increase in capital (Profit) | 2,500 | |||||||||||
| 1,75,000 | + | 32,500 | + | 20,000 | = | 50,000 | + | 1,77,500 | ||||
| (d) | Increase in furniture | 10,000 | ||||||||||
| Decrease in cash | (10,000) | |||||||||||
| 1,65,000 | + | 32,500 | + | 20,000 | + | 10,000 | = | 50,000 | + | 1,77,500 | ||
| (e) | Decrease in creditors (Rohit) | (50,000) | ||||||||||
| Decrease in dash | (48,500) | |||||||||||
| Increase in capital | 1,500 | |||||||||||
| (Discount received) | ||||||||||||
| 1,65,000 | + | 32,500 | + | 20,000 | + | 10,000 | = | Nil | + | 1,79,000 | ||
| (f) | Increase in cash | 20,000 | ||||||||||
| Decrease in debtors(Manish) | (20,000) | |||||||||||
| 1,36,500 | + | 32,500 | + | Nil | + | 10,000 | = | Nil | + | 1,79,000 | ||
| (g) | Decrease in capital (Expenses) | (1,000) | ||||||||||
| Decrease in cash | 1,000 | |||||||||||
| 1,35,500 | + | 32,500 | + | Nil | + | 10,000 | = | Nil | + | 1,78,000 | ||
| (h) | Decrease in capital (Drawings) | (3,000) | ||||||||||
| Decrease in cash | (3,000) | |||||||||||
| 1,32,500 | + | 32,500 | + | Nil | + | 10,000 | = | Nil | + | 1,75,000 | ||
| Total | 1,75,000 | = | 1,75,000 | |||||||||
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