Journal Entries Question And Answer
1. Opened a bank account and deposit there in Rs 8000.
2.Purchase an old typewriter for cash Rs 2000.
3. Purchase goods from Mohan Co.against a cheque Rs 5000.
4. Cash sale received cheque paid into Bank Rs .6500.
5. Sold goods on credit to Rohit Rs 3000.
6. Bought goods from Leeladhare Rs.10000 .
7. Paid Bank Charges Rs 50.
8. Withdraw cash from Bank Rs. 2000.
9. Purchase furniture for cash Rs. 1800.
10. Purchase goods for cash Rs. 1000.
11. Cash paid for tea-stuff Rs .100.
12. Commission received in cash Rs 250 .
Date Particular L.f Dr. Cr.
1 . Bank A/c Dr. 8000
To Cash 8000
2. Purchase old typewriter Dr. 2000
To Cash A/c 2000
3. Purchase goods A/c Dr 5000
To Bank A/c 5000
4. . Cash A/c D 6500
To Sale goods A/c 6500
5. Rohit A/c Dr. 3000
To Sale A/c 3000
6 Purchase goods A/C Dr. 10000
To Leeladhare A/c 10000
7. Bank Charge A/c Dr. 50
To Cash A/c 50
8. Cash A/c Dr. 2000
To Bank A/c 2000
9. Furniture A/c Dr. 1800
To Cash A/c 1800
10. Purchase goods A/c Dr. 1000To Cash A/c 1000
11. Tea- Stuff A/c Dr. 100
To Cash A/c 100
12. Cash A/c Dr. 250To Commission A/c 250
Ledger Book is the Important Accounting Record transation are Two Side Dr. Cr. Side Ledger Book DEBIT SIDE (DR) TO and CREDIT SIDE (CR) BY Transaction in Ledger Book Cash
Dr. CASH BOOK Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
4. To Sale goods A/c 6500 1 By Bank A/c 80008 To Bank A/c 2000 2 By Purchase old typewriter 2000
12 To Commission A/c 250 7 By Bank Charges 509 By furniture 1800
To Bal C/d 4200 10 By Purchase 1000
11 By Stuff welfare 100
12950 12950
By Bal B/d 4200
Dr. Bank Account Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
1 To Cash A/c 8000 8 By Cash A/c 2000
3. By Purchase A/c 5000
By Bal C/D 1000
8000 8000
To Bal B/D 1000
Dr. Purchase Old Type Write Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
1. To Cash A/c 2000
By Bal C/D 20002000 2000
To BAL B/D 2000
Dr. PURCHASE ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
3). To Bank A/c 5000
10). To Cash A/c 1000 By Bal C/D 16000
To Leeladhare 10000
16000 16000 To BAL B/D 16000
Dr. SALE ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
To Bal C/D 9500 4. By Cash A/c 6500
By Rohit A/c 3000
9500 9500
By Bal B/D 9500
Dr. ROHIT ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
To Sale A/c 3000
By Bal C/D 3000 3000 3000 To Bal B/D 3000Dr. Leeladhare ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
To Bal C/D 10000 By Purchase A/c 10000
10000 10000
By Bal B/D 10000
Dr. BANK CHARGE ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
To Cash A/c 50
By Bal C/D 50
50 50
To Bal B/D 50
Dr. FURNITURE ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
1) To Cash A/c 1800 By Bal C/D 18001800 1800
To BAL B/D 1800
Dr. Stuff welfare Account Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
1. To Cash A/c 100
By Bal C/D 100
100 100
To BAL B/D 100
Dr. COMMISSION ACCOUNT Cr.
Dated Particular J.F Amount Dated Particular J.F Amount
12) To Bal C/D 250 12. By Cash A/c 250250 250
By BAL B/D 250
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