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Analysis of Transactions – Posting – Numerical Questions
16. Journalise the following transactions, post to the ledger.
2017 | ₹ | |
---|---|---|
Nov.01 | Business started with Cash | 1,50,000 |
Nov.01 | Business started with Goods | 50,000 |
Nov.03 | Purchased goods from Harish | 30,000 |
Nov.05 | Sold goods for cash | 12,000 |
Nov.08 | Purchase furniture for cash | 5,000 |
Nov.10 | Cash paid to Harish on account | 15,000 |
Nov.13 | Paid sundry expenses | 200 |
Nov.15 | Cash sales | 15,000 |
Nov.18 | Deposited into bank | 5,000 |
Nov.20 | Drew cash for personal use | 1,000 |
Nov.22 | Cash paid to Harish in full settlement of account | 14,700 |
Nov.25 | Goods sold to Nitesh | 7,000 |
Nov.26 | Cartage paid | 200 |
Nov.27 | Rent paid | 1,500 |
Nov.29 | Received cash from Nitesh | 6,800 |
Nov.29 | Discount allowed | 200 |
Nov.30 | Salary paid | 3,000 |
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
Nov.01 | Cash A/cDr. | 1,50,000 | ||
Stock A/cDr. To Capital A/c (Being Business started with cash and goods) |
50,000 | 2,00,000 |
||
Nov.03 | Purchases A/cDr. To Harish A/c (Being goods purchased from Harish) |
30,000 | 30,000 |
|
Nov.05 | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
12,000 | 12,000 |
|
Nov.08 | Furniture A/cDr. To Cash A/c (Being furniture purchased for cash) |
5,000 | 5,000 |
|
Nov.10 | Harish A/cDr. To Cash A/c (Being cash paid to Harish on account) |
15,000 | 15,000 |
|
Nov.13 | Sundry Expenses A/cDr. To Cash A/c (Being sundry expenses paid) |
200 | 200 |
|
Nov.15 | Cash A/cDr. To Sales A/c (Being cash sales) |
15,000 | 15,000 |
|
Nov.18 | Bank A/cDr. To Cash A/c (Being cash deposited into bank) |
5,000 | 5,000 |
|
Nov.20 | Drawings A/cDr. To Cash A/c (Being cash drawn for personal use) |
1,000 | 1,000 |
|
Nov.22 | Harish A/cDr.To Cash A/c To Discount Received A/c (Being cash paid to Harish in full settlement of account) | 15,000 | 14,700 300 |
|
Nov.25 | Nitesh A/cDr. To Sales A/c (Being goods sold to Nitesh) |
7,000 | 7,000 |
|
Nov.26 | Cartage A/cDr. To Cash A/c (Being cartage paid) |
200 | 200 |
|
Nov.27 | Rent A/cDr. To Cash A/c (Being rent paid) |
1,500 | 1,500 |
|
Nov.29 | Cash A/cDr. | 6,800 | ||
Discount allowed A/cDr. To Nitesh A/c (Being cash received from Nitish and discount is allowed to him) |
200 | 7,000 |
||
Nov.30 | Salary A/cDr. To Cash A/c (Being salary paid) |
3,000 | 3,000 |
|
Total c/f | 3,16,900 | 3,16,900 |
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Nov | To Capital A/c | 1,50,000 | 08 Nov | By Furniture A/c | 5,000 | ||
05 Nov | To Sales A/c | 12,000 | 10 Nov | By Harish A/c | 15,000 | ||
15 Nov | To Sales A/c | 15,000 | 13 Nov | By Sundry Expenses A/c | 200 | ||
29 Nov | To Nitesh A/c | 6,800 | 18 Nov | By Bank A/c | 5,000 | ||
20 Nov | By Drawings A/c | 1,000 | |||||
22 Nov | By Harish A/c | 14,700 | |||||
26 Nov | By Cartage A/c | 200 | |||||
27 Nov | By Rent A/c | 1,500 | |||||
30 Nov | By Salaries A/c | 3,000 |
Dr. | Stock A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Nov | To Capital A/c | 50,000 |
Dr. | Capital A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Nov | By Cash A/c | 1,50,000 | |||||
By Stock A/c | 50,000 |
Dr. | Purchases A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
02 Nov | To Harish A/c | 30,000 |
Dr. | Harish A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
10 Nov | To Cash A/c | 15,000 | 02 Nov | By Purchases A/c | 30,000 | ||
22 Nov | To Cash A/c | 14,700 | |||||
To Discount Received A/c | 300 |
Dr. | Sales A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
05 Nov | By Cash A/c | 12,000 | |||||
15 Nov | By Cash A/c | 15,000 | |||||
25 Nov | By Nitech A/c | 7,000 |
Dr. | Furniture A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
08 Nov | To Cash A/c | 5,000 |
Dr. | Sundry Expenses A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
13 Nov | To Cash A/c | 200 |
Dr. | Bank A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
18 Nov | To Cash A/c | 5,000 |
Dr. | Drawings A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
20 Nov | To Cash A/c | 1,000 |
Dr. | Discount Received A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
22 Nov | By Harish A/c | 300 |
Dr. | Nitesh A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
25 Nov | To Sales A/c | 7,000 | 29 Nov | By Cash A/c | 6,800 | ||
By Discount Allowed | 200 |
Dr. | Cartage A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
26 Nov | To Cash A/c | 200 |
Dr. | Rent A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
27 Nov | To Cash A/c | 1,500 |
Dr. | Discount Allowed A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
29 Nov | To Nitesh A/c | 200 |
Dr. | Salaries A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
30 Nov | To Cash A/c | 3,000 |
17. Journalise the following transactions in the journal of M/s Goel Brothers and post them to the ledger.
2017 | ₹ | |
---|---|---|
Jan.01 | Started business with cash | 1,65,000 |
Jan.01 | Opened bank account in PNB | 80,000 |
Jan 04 | Goods purchased from Tara | 22,000 |
Jan.05 | Goods purchased for cash | 30,000 |
Jan.08 | Goods Sold to Naman | 12,000 |
Jan.10 | Cash paid to Tara | 22,000 |
Jan 15 | Cash received from Naman | 11,700 |
Discount Allowed | 300 | |
Jan. 16 | Paid wages | 200 |
Jan. 18 | Furniture purchased for office use | 5,000 |
Jan. 20 | Withdrawn from bank for personal use | 4,000 |
Jan. 22 | Issued cheque for rent | 3,000 |
Jan. 23 | Goods issued for household purpose | 2,000 |
Jan. 24 | Drawn cash from bank for office use | 6,000 |
Jan. 26 | Commission received | 1,000 |
Jan. 27 | Bank charges | 200 |
Jan. 28 | Cheque given for insurance premium | 3,000 |
Jan. 29 | Paid Salary | 7,000 |
Jan. 30 | Cash sales | 10,000 |
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
2017 | ||||
01 Jan | Cash A/cDr. To Capital A/c (Being business started with Cash) |
1,65,000 | 1,65,000 |
|
02 Jan | Bank A/cDr. To Cash A/c (Being bank account opened in PNB) |
80,000 | 80,000 |
|
04 Jan | Purchases A/cDr. To Tara A/c (Being goods Purchased from Tara) |
22,000 | 22,000 |
|
05 Jan | Purchases A/cDr. To Cash A/c (Being goods purchased for cash) |
30,000 | 30,000 |
|
08 Jan | Naman A/cDr. To Sales A/c (Being goods sold to Naman) |
12,000 | 12,000 |
|
10 Jan | Tara A/cDr. To Cash A/c (Being cash paid to Tara) |
22,000 | 22,000 |
|
15 Jan | Cash A/cDr. | 11,700 | ||
Discount Allowed A/cDr. To Naman A/c (Being cash received from Naman) |
300 | 12,000 |
||
16 Jan | Wages A/cDr. To Cash A/c (Being wages paid) |
200 | 200 |
|
18 Jan | Furniture A/cDr. To Cash A/c (Being furniture purchased for office use) |
5,000 | 5,000 |
|
20 Jan | Drawings A/cDr. To Bank A/c (Being cash withdrawn from bank for personal use) |
4,000 | 4,000 |
|
22 Jan | Rent A/cDr. To bank A/c (Being cheque issued for rent) |
3,000 | 3,000 |
|
23 Jan | Drawing A/cDr. To Purchases A/c (Being goods issued for household purposes) |
2,000 | 2,000 |
|
24 Jan | Cash A/cDr. To Bank A/c (Being cash withdrawn from bank for office use) |
6,000 | 6,000 |
|
26 Jan | Cash A/cDr. To Commission A/c (Being commission received) |
1,000 | 1,000 |
|
27 Jan | Bank Charges A/cDr. To Bank A/c (Being bank charges paid) |
200 | 200 |
|
28 Jan | Insurance A/cDr. To Bank A/c (Being cheque given for insurance premium) |
3,000 | 3,000 |
|
29 Jan | Salaries A/cDr. To Cash A/c (Being salary paid) |
7,000 | 7,000 |
|
30 Jan | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
10,000 | 10,000 |
|
Total c/f | 3,84,400 | 3,84,400 |
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
01 Jan | To Capital A/c | 1,65,000 | 02 Jan | By Bank A/c | 80,000 | ||
15 Jan | To Naman A/c | 11,700 | 05 Jan | By Purchases A/c | 30,000 | ||
24 Jan | To Bank A/c | 6,000 | 10 Jan | By Tara A/c | 22,000 | ||
26 Jan | To Commission A/c | 1,000 | 16 Jan | By Wages A/c | 200 | ||
30 Jan | To Sales A/c | 10,000 | 18 Jan | By Furniture A/c | 5,000 | ||
29 Jan | By Salaries A/c | 7,000 |
Dr. | Capital A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | |||||||
01 Jan | By Cash A/c | 1,65,000 |
Dr. | Bank A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
02 Jan | To Cash A/c | 80,000 | 20 Jan | By Drawings A/c | 4,000 | ||
22 Jan | By Rent A/c | 3,000 | |||||
24 Jan | By Cash A/c | 6,000 | |||||
27 Jan | By Bank Charges A/c | 200 | |||||
28 Jan | By Insurance A/c | 3,000 |
Dr. | Purchases A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
04 Jan | To Tara A/c | 22,000 | 23 Jan | By Drawing A/c | 2,000 | ||
05 Jan | To Cash A/c | 30,000 |
Dr. | Tara A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
10 Jan | To Cash A/c | 22,000 | 04 Jan | By Purchases A/c | 22,000 |
Dr. | Sales A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | |||||||
08 Jan | By Naman | 12,000 | |||||
30 Jan | By Cash A/c | 10,000 |
Dr. | Naman A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
08 Jan | To Sales A/c | 12,000 | 15 Jan | By Cash A/c | 11,700 | ||
By Discount Allowed A/c | 300 |
Dr. | Discount Allowed A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
15 Jan | To Naman A/c | 300 |
Dr. | Wages A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
16 Jan | To Cash A/c | 200 |
Dr. | Furniture A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
18 Jan | To Cash A/c | 5,000 |
Dr. | Rent A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
22 Jan | To Bank A/c | 3,000 |
Dr. | Drawings A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
20 Jan | To Bank A/c | 4,000 | |||||
23 Jan | To Purchases A/c | 2,000 |
Dr. | Commission A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
26 Jan | By Cash A/c | 1,000 |
Dr. | Bank Charges A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
27 Jan | To Bank A/c | 200 |
Dr. | Insurance A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
28 Jan | To Bank A/c | 3,000 |
Dr. | Salaries A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2006 | 2006 | ||||||
20 Jan | To Cash A/c | 7,000 |
18. Give journal entries of M/s Mohit traders, Post them to the Ledger from the following transactions..
August 2017 | ₹ | |
---|---|---|
1. | Commenced business with cash | 1,10,000 |
2. | Opened bank account with H.D.F.C | 50,000 |
3. | Purchased furniture | 20,000 |
7. | Bought goods for cash from M/s Rupa Traders | 30,000 |
8. | Purchased goods from M/s Hema Traders | 42,000 |
10. | Sold goods for cash | 30,000 |
14. | Sold goods on credit to M/s. Gupta Traders | 12,000 |
16. | Rent paid | 4,000 |
18. | Paid trade expenses | 1,000 |
20. | Received cash from Gupta Traders | 12,000 |
22. | Goods returned to Hema Traders | 2,000 |
23. | Cash paid to Hema Traders | 40,000 |
25. | Bought postage stamps | 100 |
30. | Paid salary to Rishabh | 4,000 |
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
2017 | ||||
01 Aug | Cash A/cDr. To Capital A/c (Being business commenced with cash) |
1,10,000 | 1,10,000 |
|
02 Aug | Bank A/cDr. To Cash A/c (Being bank account opened with H.D.F.C) |
50,000 | 50,000 |
|
03 Aug | Furniture A/cDr. To Cash A/c (Being furniture purchased for cash) |
20,000 | 20,000 |
|
07 Aug | Purchases A/cDr. To Cash A/c (Being goods purchased for cash from M/s Rupa Traders) |
30,000 | 30,000 |
|
08 Aug | Purchases A/cDr. To M/s Hema Traders A/c (Being goods purchased from M/s Hema Traders on credit) |
42,000 | 42,000 |
|
10 Aug | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
30,000 | 30,000 |
|
14 Aug | M/s. Gupta Traders A/cDr. To Sales A/c (Being goods sold to M/s. Gupta Traders on credit) |
12,000 | 12,000 |
|
16 Aug | Rent A/cDr. To Cash A/c (Being rent paid) |
4,000 | 4,000 |
|
18 Aug | Trade Expenses A/cDr. To Cash A/c (Being trade expenses paid) |
1,000 | 1,000 |
|
20 Aug | Cash A/cDr. To Gupta Traders A/c (Being cash received from Gupta Traders) |
12,000 | 12,000 |
|
22 Aug | Hema Traders A/cDr. To Purchases Returns A/c (Being goods returned to Hema Traders) |
2,000 | 2,000 |
|
23 Aug | Hema Traders A/cDr. To Cash A/c (Being cash paid to Hema Traders) |
40,000 | 40,000 |
|
25 Aug | Postage A/cDr. To Cash A/c (Being postage stamps bought) |
100 | 100 |
|
30 Aug | Salaries A/cDr. To Cash A/c (Being salary paid to Rishabh) |
4,000 | 4,000 |
|
Total c/f | 3,57,100 | 3,57,100 |
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Aug | To Capital A/c | 1,10,000 | 02 Aug | By Bank A/c | 50,000 | ||
10 Aug | To Sales A/c | 30,000 | 03 Aug | By Furniture A/c | 20,000 | ||
20 Aug | To Gupta Traders A/c | 12,000 | 07 Aug | By Purchases A/c | 30,000 | ||
16 Aug | By Rent A/c | 4,000 | |||||
18 Aug | By Trade Expenses A/c | 1,000 | |||||
23 Aug | By M/s Hema Traders | 40,000 | |||||
25 Aug | By Postage A/c | 100 | |||||
30 Aug | By Salaries A/c | 4,000 |
Dr. | Capital A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Aug | By Cash A/c | 1,10,000 |
Dr. | Bank A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
02 Aug | To Cash A/c | 50,000 |
Dr. | Furniture A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
03 Aug | To Cash A/c | 20,000 |
Dr. | Purchases A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
07 Aug | To Cash A/c | 30,000 | |||||
08 Aug | To M/s Hema Traders | 42,000 |
Dr. | M/s Hema Traders A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
22 Aug | To Purchases Returns A/c | 2,000 | 08 Aug | By Purchases A/c | 42,000 | ||
23 Aug | To Cash A/c | 40,000 |
Dr. | Sales A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
10 Aug | By Cash A/c | 30,000 | |||||
14 Aug | By M/s Gupta Traders | 12,000 |
Dr. | M/s Gupta Traders A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
14 Aug | To Sales A/c | 12,000 | 20 Aug | By Cash A/c | 12,000 |
Dr. | Rent A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
16 Aug | To Cash A/c | 4,000 |
Dr. | Trade Expenses A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
18 Aug | To Cash A/c | 1,000 |
Dr. | Purchases Returns A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
22 Aug | By M/s Hema Traders | 2,000 |
Dr. | Postage A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
25 Aug | To Cash A/c | 100 |
Dr. | Salries A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
30 Aug | To Cash A/c | 4,000 |
19. Journalise the following transaction in the Books of the M/s Bhanu Traders and post them into the ledger
December, 2017 | ₹ | |
---|---|---|
1. | Started business with cash | 92,000 |
2. | Deposited into bank | 60,000 |
4. | Bought goods on credit from Himani | 40,000 |
6. | Purchased goods from cash | 20,000 |
8. | Returned goods to Himani | 4,000 |
10. | Sold goods for cash | 20,000 |
14. | Cheque given to Himani | 36,000 |
17. | Goods sold to M/s Goyal Traders. | 35,000 |
19. | Drew cash from bank for personal use | 2,000 |
21. | Goyal traders returned goods | 3,500 |
22. | Cash deposited into bank | 20,000 |
26. | Cheque received from Goyal Traders | 31,500 |
28. | Goods given as charity | 2,000 |
29. | Rent Paid | 3,000 |
30. | Salary Paid | 7,000 |
31. | Office machine purchased for cash | 3,000 |
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
2017 | ||||
01 Dec | Cash A/cDr. To Capital A/c (Being business started with Cash) |
92,000 | 92,000 |
|
02 Dec | Bank A/cDr. To Cash A/c (Being cash is deposited in the bank) |
60,000 | 60,000 |
|
04 Dec | Purchases A/cDr. To Himani A/c (Being goods purchased from Himani on credit) |
40,000 | 40,000 |
|
06 Dec | Purchases A/cDr. To Cash A/c (Being goods purchased for cash) |
20,000 | 20,000 |
|
08 Dec | Himani A/cDr. To Purchases Returns A/c (Being goods returned to Himani) |
4,000 | 4,000 |
|
10 Dec | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
20,000 | 20,000 |
|
14 Dec | Himani A/cDr. To Bank A/c (Being cheque given to Himani) |
36,000 | 36,000 |
|
17 Aug | M/s Goyal Traders A/cDr. To Sales A/c (Being goods sold to M/s Goyal Traders) |
35,000 | 35,000 |
|
19 Aug | Drawings A/cDr. To Bank A/c (Being cash withdrawn from bank for personal use) |
2,000 | 2,000 |
|
21 Dec | Sales Returns A/cDr. To M/s Goyal Traders A/c (Being goods returned by Goyal Traders) |
3,500 | 3,500 |
|
22 Dec | Bank A/cDr. To Cash A/c (Being cash deposited into Bank) |
20,000 | 20,000 |
|
26 Dec | Bank A/cDr. To M/s Goyal Traders A/c (Being cheque received from Goyal Traders) |
31,500 | 31,500 |
|
28 Dec | Charity A/cDr. To Purchases A/c (Being goods given as charity) |
2,000 | 2,000 |
|
29 Dec | Rent A/cDr. To Cash A/c (Being rent Paid) |
3,000 | 3,000 |
|
30 Dec | Salary A/cDr. To Cash A/c (Being salary Paid) |
7,000 | 7,000 |
|
31 Dec | Office machinery A/cDr. To Cash A/c (Office machinery purchased for cash) |
3,000 | 3,000 |
|
Total c/f | 3,79,100 | 3,79,100 |
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Dec | To Capital A/c | 92,000 | 02 Dec | By Bank A/c | 60,000 | ||
10 Dec | To Sales A/c | 20,000 | 06 Dec | By Purchases A/c | 20,000 | ||
22 Dec | By Bank A/c | 22,000 | |||||
29 Dec | By Rent A/c | 3,000 | |||||
30 Dec | By Salaries A/c | 7,000 | |||||
31 Dec | By Office machinery A/c | 3,000 |
Dr. | Capital A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Dec | By Cash A/c | 92,000 |
Dr. | Bank A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
02 Dec | To Cash A/c | 60,000 | 14 Dec | By Himani A/c | 36,000 | ||
22 Dec | To Cash A/c | 22,000 | 19 Dec | By Drawings A/c | 2,000 | ||
26 Dec | To M/s Goyal Traders | 31,500 |
Dr. | Purchases A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
04 Dec | To Himani A/c | 40,000 | 28 Dec | By Charity A/c | 2,000 | ||
06 Dec | To Cash A/c | 20,000 |
Dr. | Himani A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
08 Dec | To Purchases Returns A/c | 4,000 | 04 Dec | By Purchases A/c | 40,000 | ||
14 Dec | To Bank A/c | 36,000 |
Dr. | Purchases Returns A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
08 Dec | By Himani A/c | 4,000 |
Dr. | Sales A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
10 Dec | By Cash A/c | 20,000 | |||||
17 Dec | By M/s Goyal Traders | 35,000 |
Dr. | M/s Goyal Traders A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
17 Dec | To Sales | 35,000 | 21 Dec | By Sales Returns A/c | 3,500 | ||
26 Dec | By Bank A/c | 31,500 |
Dr. | Drawings A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
19 Dec | To bank A/c | 2,000 |
Dr. | Sales Returns A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
21 Dec | To M/s Goyal Traders | 3,500 |
Dr. | Charity A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
28 Dec | To Purchases A/c | 2,000 |
Dr. | Rent A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
29 Dec | To Cash A/c | 3,000 |
Dr. | Salaries A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
30 Dec | To Cash A/c | 7,000 |
Dr. | Office Machinery A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
31 Dec | To Cash A/c | 3,000 |
20. Journalise the following transaction in the Book of M/s Beauti traders. Also post them in the ledger
Dec. 2017 | ₹ | |
---|---|---|
1. | Started business with cash | 2,00,000 |
2. | Bought office furniture | 30,000 |
3. | Paid into bank to open a current account | 1,00,000 |
5. | Purchased a computer and paid by cheque | 2,50,000 |
6. | Bought goods on credit from Ritika | 60,000 |
8. | Cash Sales | 30,000 |
9. | Sold goods to Karishna on credit | 25,000 |
12. | Cash paid to Mansi Ritika on account. | 30,000 |
14. | Goods returned to Ritika | 2,000 |
15. | Stationery purchased for cash | 3,000 |
16. | Paid wages | 1,000 |
18. | Goods returned by Karishna | 2,000 |
20. | Cheque given to Ritika | 28,000 |
22. | Cash received from Karishna on account | 15,000 |
24. | Insurance premium paid by cheque | 4,000 |
26. | Cheque received from Karishna | 8,000 |
28. | Rent paid by cheque | 3,000 |
29. | Purchased goods on credit from Meena Traders | 20,000 |
30. | Cash sales | 14,000 |
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
2017 | ||||
01 Dec | Cash A/cDr. To Capital A/c (Being business started with cash) |
2,00,000 | 2,00,000 |
|
02 Dec | Office Furniture A/cDr. To Cash A/c (Being office furniture purchased on cash) |
30,000 | 30,000 |
|
03 Dec | Bank A/cDr. To Cash A/c (Being bank account opened with cash) |
1,00,000 | 1,00,000 |
|
05 Dec | Computers A/cDr. To Bank A/c (Being computer purchased by issuing cheque) |
2,50,000 | 2,50,000 |
|
06 Dec | Purchases A/cDr. To Ritika A/c (Being goods purchased from Ritika) |
60,000 | 60,000 |
|
08 Dec | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
30,000 | 30,000 |
|
09 Dec | Karishna A/cDr. To Sales A/c (Being goods sold to Karishna on credit) |
25,000 | 25,000 |
|
12 Dec | Mansi Ritika A/cDr. To Cash A/c (Being cash paid to |
30,000 | 30,000 |
|
14 Dec | Ritika A/cDr. To Purchases Returns A/c (Being goods returned to Ritika) |
2,000 | 2,000 |
|
15 Dec | Stationery A/cDr. To Cash A/c (Being stationery purchased) |
3,000 | 3,000 |
|
16 Dec | Wages A/cDr. To Cash A/c (Being wages paid) |
1,000 | 1,000 |
|
18 Dec | Sales Returns A/cDr. To Karishna A/c (Being goods returned by Karishna) |
2,000 | 2,000 |
|
20 Dec | Ritika A/cDr. To Bank A/c (Being payment done to Ritika by cheque) |
28,000 | 28,000 |
|
22 Dec | Cash A/cDr. To Karishna A/c (Being cash received from Karishna on account) |
15,000 | 15,000 |
|
24 Dec | Insurance A/cDr. To Bank A/c (Being insurance paid by cheque) |
4,000 | 4,000 |
|
26 Dec | Bank A/cDr. To Karishna A/c (Being cheque received from Karishna) |
8,000 | 8,000 |
|
28 Dec | Rent A/cDr. To Bank A/c (Being rent paid by cheque) |
3,000 | 3,000 |
|
29 Dec | Purchases A/cDr. To Meena Traders A/c (Being goods purchased on credit from Meena Traders) |
20,000 | 20,000 |
|
30 Dec | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
14,000 | 14,000 |
|
Total c/f | 8,25,000 | 8,25,000 |
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Dec | To Capital A/c | 2,00,000 | 02 Dec | By Office Furniture A/c | 30,000 | ||
08 Dec | To Sales A/c | 30,000 | 03 Dec | By Bank A/c | 1,00,000 | ||
22 Dec | To Karishna A/c | 15,000 | 12 Dec | By Mansi Ritika A/c | 30,000 | ||
30 Dec | To Sales A/c | 14,000 | 15 Dec | By Stationery A/c | 3,000 | ||
16 Dec | By Wages A/c | 1,000 |
Dr. | Capital A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Dec | By Cash A/c | 2,00,000 |
Dr. | Office Furniture A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
02 Dec | To Cash A/c | 30,000 |
Dr. | Bank A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
03 Dec | To Cash A/c | 1,00,000 | 05 Dec | By Computers A/c | 2,50,000 | ||
26 Dec | To Karishna A/c | 8,000 | 20 Dec | By Ritika A/c | 28,000 | ||
24 Dec | By Insurance A/c | 4,000 | |||||
28 Dec | By Rent A/c | 3,000 |
Dr. | Computers A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
05 Dec | To Bank A/c | 2,50,000 |
Dr. | Purchases A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
06 Dec | To Ritika | 60,000 | |||||
29 Dec | To Meena Traders A/c | 20,000 |
Dr. | Ritika A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
12 Dec | To Cash A/c | 30,000 | 06 Dec | By Purchases A/c | 60,000 | ||
14 Dec | To Purchases Returns A/c | 2,000 | |||||
20 Dec | To Bank A/c | 28,000 |
Dr. | Sales A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
08 Dec | By Cash A/c | 30,000 | |||||
09 Dec | By Karishna A/c | 25,000 | |||||
30 Dec | By Cash | 14,000 |
Dr. | Karishna A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
09 Dec | To Sales A/c | 25,000 | 18 Dec | By Sales Returns A/c | 2,000 | ||
22 Dec | By Cash A/c | 15,000 | |||||
26 Dec | By Bank A/c | 8,000 |
Dr. | Purchases Returns A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
14 Dec | To Ritika A/c | 2,000 |
Dr. | Stationery A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
15 Dec | To Cash A/c | 3,000 |
Dr. | Wages A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
16 Dec | To Cash A/c | 1,000 |
Dr. | Sales Returns A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
18 Dec | To Karishna A/c | 2,000 |
Dr. | Insurance A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
24 Dec | To Bank A/c | 4,000 |
Dr. | Rent A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
28 Dec | To Bank A/c | 3,000 |
Dr. | Meena Traders A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
29 Dec | By Purchases A/c | 20,000 |
21. Journalise the following transactions in the books of Sanjana and post them into ledger:
January, 2017 | ₹ | |
---|---|---|
1. | Cash in hand | 6,000 |
Cash at bank | 55,000 | |
Stock of goods | 40,000 | |
Due to Rohan | 6,000 | |
Due from Tarun | 10,000 | |
3. | Sold goods to Karuna | 15,000 |
4. | Cash Sales | 10,000 |
6. | Goods sold to Heena | 5,000 |
8. | Purchased goods from Rupali | 30,000 |
10. | Goods returned from Karuna | 2,000 |
14. | Cash received from Karuna | 13,000 |
15. | Cheque given to Rohan | 6,000 |
16. | Cash received from Heena | 3,000 |
20. | Cheque received from Tarun | 10,000 |
22. | Cheque received from Heena | 2,000 |
25. | Cash given to Rupali | 18,000 |
26. | Paid cartage | 1,000 |
27. | Paid Salary | 8,000 |
28. | Cash sales | 7,000 |
29. | Cheque given to Rupali | 12,000 |
30. | Sanjana took goods for Personal use | 4,000 |
31. | Paid General expense | 500 |
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
2017 | ||||
01 Jan | Cash A/cDr. | 6,000 | ||
Bank A/cDr. | 55,000 | |||
Stock A/cDr. | 40,000 | |||
Tarun A/cDr. To Rohan A/c To Capital A/c (Balance from above transactions) (Being totals brought forward from last year) |
10,000 | 6,000 1,05,000 |
||
03 Jan | Karuna A/cDr. To Sales A/c (Being goods sold to Karuna) |
15,000 | 15,000 |
|
04 Jan | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
10,000 | 10,000 |
|
06 Jan | Heena A/cDr. To Sales A/c (Being goods sold to Heena) |
5,000 | 5,000 |
|
08 Jan | Purchases A/cDr. To Rupali A/c (Being goods purchased from Rupali) |
30,000 | 30,000 |
|
10 Jan | Sales Returns A/cDr. To Karuna A/c (Being goods returned from Karuna) |
2,000 | 2,000 |
|
14 Jan | Cash A/cDr. To Karuna A/c (Being cash received from Karuna) |
13,000 | 13,000 |
|
15 Jan | Rohan A/cDr. To Bank A/c (Being cheque given to Rohan) |
6,000 | 6,000 |
|
16 Jan | Cash A/cDr. To Heena A/c (Being cash received from Heena) |
3,000 | 3,000 |
|
20 Jan | Bank A/cDr. To Tarun A/c (Being cheque received from Tarun) |
10,000 | 10,000 |
|
22 Jan | Bank A/cDr. To Heena A/c (Being cheque received from Heena) |
2,000 | 2,000 |
|
25 Jan | Rupali A/cDr. To Cash A/c (Being cash given to Rupali) |
18,000 | 18,000 |
|
26 Jan | Cartage A/cDr. To Cash A/c (Being cash paid to cartage) |
1,000 | 1,000 |
|
27 Dec | Salaries A/cDr. To Cash A/c (Being salary Paid) |
8,000 | 8,000 |
|
28 Jan | Cash A/cDr. To Sales A/c (Being goods sold for cash) |
7,000 | 7,000 |
|
29 Jan | Rupali A/cDr. To Bank A/c (Being cheque given to Rupali) |
12,000 | 12,000 |
|
30 Jan | Drawings A/cDr. To Purchases A/c (Being goods withdrawn for personal use) |
4,000 | 4,000 |
|
31 Jan | General Expenses A/cDr. To Cash A/c (Being general expenses paid) |
500 | 500 |
|
Total c/f | 2,57,500 | 2,57,500 |
Dr. | Cash A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Jan | To Balance b/d | 6,000 | 25 Jan | By Rupali | 18,000 | ||
04 Jan | To Sales A/c | 10,000 | 26 Jan | By Cartage A/c | 1,000 | ||
14 Jan | To Karuna | 13,000 | 27 Jan | By Salaries A/c | 8,000 | ||
16 Jan | To Heena A/c | 3,000 | 31 Jan | By General Expenses A/c | 500 | ||
28 Jan | To Sales A/c | 7,000 |
Dr. | Capital A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Jan | By Balance A/c | 1,05,000 |
Dr. | Bank A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Jan | To Balance b/d | 55,000 | 15 Jan | By Rohan | 6,000 | ||
20 Jan | To Tarun | 10,000 | 29 Jan | By Rupali | 12,000 | ||
22 Jan | To Heena | 2,000 |
Dr. | Stock A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
01 Jan | To Balance b/d | 40,000 |
Dr. | Tarun A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
01 Jan | To Balance b/d | 10,000 | 20 Jan | By Bank A/c | 10,000 |
Dr. | Rohan A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
15 Jan | To Bank A/c | 6,000 | 01 Jan | By Balance b/d | 6,000 |
Dr. | Karuna A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
03 Jan | To Sales A/c | 15,000 | 10 Jan | By Sales Returns A/c | 2,000 | ||
14 Jan | By Cash A/c | 13,000 |
Dr. | Sales A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
03 Jan | By Karuna A/c | 15,000 | |||||
04 Jan | By Cash A/c | 10,000 | |||||
06 Jan | By Heena A/c | 5,000 | |||||
28 Jan | By Cash A/c | 7,000 |
Dr. | Heena A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
06 Jan | To Sales A/c | 5,000 | 16 Jan | By Cash A/c | 3,000 | ||
22 Jan | By Bank A/c | 2,000 |
Dr. | Rupali A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
25 Jan | To Cash A/c | 18,000 | 08 Jan | By Purchases A/c | 30,000 | ||
29 Jan | To Bank A/c | 12,000 |
Dr. | Purchases A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
08 Jan | To Rupali A/c | 30,000 | 30 Jan | By Drawings A/c | 4,000 |
Dr. | Sales Returns A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
10 Jan | To Karuna A/c | 2,000 |
Dr. | Cartage A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
26 Jan | To Cash A/c | 1,000 |
Dr. | Salaries A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | 2017 | ||||||
27 Jan | To Cash A/c | 8,000 |
Dr. | Drawings A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
30 Jan | To Purchases A/c | 4,000 |
Dr. | General Expenses A/c | Cr. | |||||
---|---|---|---|---|---|---|---|
Date | Particulars | J.F. | Amount ₹ |
Date | Particulars | J.F. | Amount ₹ |
2017 | |||||||
31 Jan | To Cash A/c | 500 |
22. Record journal entries for the following transactions in the books of Anudeep of Delhi:
- Bought goods ₹ 2,00,000 from Kanta of Delhi (CGST @ 9%, SGST @ 9%)
- Bought goods ₹ 1,00,000 for cash from Rajasthan (IGST @ 12%)
- Sold goods ₹ 1,50,000 to Sudhir of Punjab (IGST @ 18%)
- Paid for Railway Transport ₹ 10,000 (CGST @ 5%, SGST @ 5%)
- Sold goods ₹ 1,20,000 to Sidhu of Delhi (CGST @ 9%, SGST @ 9%)
- Bought Air-Condition for office use ₹ 60,000 (CGST @ 9%, SGST @ 9%)
- Sold goods ₹ 1,50,000 for cash to Sunil to Uttar Pradesh (IGST 18%)
- Bought Motor Cycle for business use ₹ 50,000 (CGST 14%, SGST @ 14%)
- (Paid for Broadband services ₹ 4,000 (CGST @ 9%, SGST @ 0%)
- Bought goods ₹ 50,000 from Rajesh, Delhi (CGST @ 9%, SGST @ 9%)
Date | Particulars | L.F | Debit Amount ₹ |
Credit Amount ₹ |
---|---|---|---|---|
(a) | Purchases A/cDr. | 2,00,000 | ||
Input CGST A/cDr. | 18,000 | |||
Input SGST A/cDr. To Kanta A/c (Being goods bought from Kanta withing the state) |
18,000 | 2,36,000 | ||
(b) | Purchases A/cDr. | 1,00,000 | ||
Input IGST A/cDr. To Cash A/c (Being goods bought for cash from outside the state i.e. Rajasthan) |
12,000 | 1,12,000 | ||
(c) | Sudhir A/cDr. To Cash A/c To Output IGST A/c (Being goods sold to Sudhir outside the state i.e. Punjab) |
1,77,000 | 1,50,000 27,000 |
|
(d) | Transport Expenses A/cDr. | 10,000 | ||
Input CGST A/cDr. | 500 | |||
Input SGST A/cDr. To Bank A/c (Being Transport expenses paid withing the state) |
500 | 11,000 | ||
(e) | Sidhu A/cDr. To Sales A/c To Output CGST A/cTo Output SGST A/c (Being goods sold to Sidhu on credit within state) |
1,41,600 | 1,20,000 10,800 10,800 |
|
(f) | Air Conditioner A/cDr. | 60,000 | ||
Input CGST A/cDr. | 5,400 | |||
Input SGST A/cDr. To Cash A/c (Being Air Conditioner bought for office use within the state) |
5,400 | 70,800 | ||
(g) | Cash A/cDr. To Sales A/c To Output IGST A/c (Being goods sold for cash outside the state) |
1,77,000 | 1,50,000 27,000 |
|
(h) | Motor Cycle A/cDr. | 50,000 | ||
Input CGST A/cDr. | 7,000 | |||
Input SGST A/cDr. To Cash A/c (Being motor cycle bought for office use, within state) |
7,000 | 64,000 | ||
(i) | Broadband Expenses A/cDr. | 4,000 | ||
Input CGST A/cDr. To Bank A/c (Being broadband expenses incurred, within state) |
360 | 4,360 | ||
(j) | Purchases A/cDr. | 50,000 | ||
Input CGST A/cDr. | 4,500 | |||
Input SGST A/cDr. To Rajesh A/c (Being goods purchased on credit from Rajesh, within state) |
4,500 | 59,000 | ||
Output IGST A/cDr. | 54,000 | |||
Output CGST A/cDr. | 12,000 | |||
Output SGST A/cDr. To Input IGST A/c To Input CGST A/c To Input SGST A/c (Being goods purchased on credit from Rajesh, within state) |
12,000 | 12,000 33,000 33,000 |
Particulars | CGST | SGST | IGST |
---|---|---|---|
Output Liability | 10,800 | 10,800 | 54,000 |
Loss:Input tax credit | |||
CGST | 35,760 | ||
SGST | 35,400 | ||
IGST | -24,960 | -17,040 | 54,000 |
Payable | 0 | -7,560 | 0 |
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