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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 |
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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.
Select appropriate alternatives from those given below and rewrite the sentence.
In case of a credit transaction one of the account must be a …………….account
State whether the following statements are ‘True or False’ with reasons.
Balances of Nominal Accounts are carried forward to the next year.
Fill in the blank:
___________ accounts are closed by transferring its balances to Profit and Loss Account.
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 debit balance?
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 |
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 |
