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प्रश्न
Show the effect of the following transactions on Assets, Liabilities and Capital through accounting equation:
| (a) | Started business with cash | ₹ 1,20,000 |
| (b) | Rent received | ₹ 10,000 |
| (c) | Invested in shares | ₹ 50,000 |
| (d) | Received dividend | ₹ 5,000 |
| (e) | Purchase goods on credit from Ragani | ₹ 35,000 |
| (f) | Paid cash for household Expenses | ₹ 7,000 |
| (g) | Sold goods for cash (costing ₹ 10,000) | ₹ 14,000 |
| (h) | Cash paid to Ragani | ₹ 35,000 |
| (i) | Deposited into bank | ₹ 20,000 |
तक्ता
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उत्तर
| S.No | Explanation | Assets | = | Liabilities | + | Capital | ||||||
| Cash | + | Stock | + | Investment | + | Bank | Creditors | |||||
| (a) | Increase in cash | 1,20,000 | ||||||||||
| Increase in capital | 1,20,000 | |||||||||||
| 1,20,000 | + | = | NIL | + | 1,20,000 | |||||||
| (b) | Increase in cash | 10,000 | ||||||||||
| Increase in capital (Income) | = | 10,000 | ||||||||||
| 1,30,000 | = | NIL | + | 1,30,000 | ||||||||
| (c) | Decrease in investment | 50,000 | ||||||||||
| Decrease in cash | (50,000) | = | ||||||||||
| 80,000 | + | 50,000 | = | NIL | + | 1,30,000 | ||||||
| (d) | Increase in cash | 5,000 | ||||||||||
| Increase in capital (Income) | 5,000 | |||||||||||
| 85,000 | + | 50,000 | = | NIL | + | 1,35,000 | ||||||
| (e) | Increase in stock | 35,000 | ||||||||||
| Increase in creditor (Ragani) | 35,000 | |||||||||||
| 85,000 | + | 35,000 | 50,000 | = | 35,000 | + | 1,35,000 | |||||
| (f) | Decrease in capital | (7,000) | ||||||||||
| Decrease in cash | (7,000) | |||||||||||
| 78,000 | + | 35,000 | + | 50,000 | = | 35,000 | + | 1,28,000 | ||||
| (g) | Increase in cash | 14,000 | ||||||||||
| Decrease in stock | (10,000) | |||||||||||
| Increase in capital (Profit) | 4,000 | |||||||||||
| 92,000 | + | 25,000 | + | 50,000 | = | 35,000 | + | 1,32,000 | ||||
| (h) | Decrease in creditors (Ragani) | (35,000) | ||||||||||
| Decrease in cash | (35,000) | |||||||||||
| 57,000 | + | 25000 | + | 50,000 | = | NIL | + | 1,32,000 | ||||
| (i) | Decrease in cash | (20,000) | ||||||||||
| Increase in bank | 20,000 | |||||||||||
| 37,000 | + | 25,000 | + | 50,000 | + | 20,000 | = | NIL | + | 1,32,000 | ||
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