Tuesday 6 May 2014

Journal Entries Question & Answer

   1.     Started business with Cash Rs.2, 00,000
   2.     Purchased Goods from Amit Suppliers on credit of Rs.1, 50,000.
   3.     Deposit Cash in to Bank Rs. 25,000
   4.     Sold goods to Dynamic Traders Pvt. Ltd. of Rs. 1, 30,000
   5.     Received a cheque of Rs. 1, 27,000 from Dynamic Traders Pvt. Ltd.
   6.     Issued a cheque of Rs. 1, 00,000 as a partial payment to Amit Suppliers.
Required:-

  1. Prepare Journal Entries
  2. Posting Ledger
  3. Prepare Trial Balance
  4. Prepare Final Account ( Trading, P/L & Balance Sheet)
Date
Particular
L/F
Dr. Amount
Cr. Amount
1





54000


30000


25000


40000


5400


10000


24775
20000
225


78600



5000
40000



54000


30000


25000


40000


5400


10000




45000


77600
1000



45000
2
Mr. R a/c………………………………………..Dr.
   To Sales a/c
(Being,
3
Mr. H a/c………………………………………..Dr.
   To Sales a/c
(Being,
4
Purchased a/c…………………………………Dr.
   To Mr. R a/c
(Being,
4
Mr. H a/c………………………………………..Dr.
   To Sales a/c
(Being,
5
Mr. R a/c……………………………………….Dr.
   To Purchase Return a/c
(Being,
6
Mr. H a/c……………………………………..Dr.
   To Sales a/c
(Being,
7
Cash a/c…………………………………..…Dr.
Bank a/c…………………….…………….…..Dr.
Discount a/c………………..………….…….Dr.
   To Mr. H a/c
(Being,
8
Mr. R a/c………………………………………Dr.
   To Bank a/c
   To Discount Received a/c
(Being,
9
Bank a/c……………………………………..Dr.
Bad Debt a/c……………………………….Dr.
   To Mr. H a/c
(Being,
Total…………………………………………………………………….




Ledger Account
Capital A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
1
To Capital a/c


By Balanced b/d

2,00,000

By Balanced c/d

2,00,000
2,00,000
2,00,000
2,00,000

Cash A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
2
To Cash a/c
To Balanced c/d

25,000
1,75,000

By Cash a/c


By Balanced b/d

2,00,000
2,00,000
2,00,000

1,75,000
Purchased A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
3
To Balanced c/d

1,50,000

By Purchase a/c


By Balanced b/d

1,50,000
1,50,000
1,50,000

1,50,000
Bank A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
4
To Bank a/c
To Balanced c/d

1,00,000
52,000

By Bank a/c
By Bank a/c

By Balanced b/d

25,000
1,27,000
1,52,000
1,52,000

52,000
Sales A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
5
To Sales a/c


To Balanced b/d

1,30,000

By Balanced c/d

1,30,000
1,30,000
1,30,000
1,30,000

Amit Suppliers A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
6
To Amit Suppliers a/c


To Balanced c/d

1,50,000

By Amit Suppliers a/c
By Balanced c/d

1,00,000
50,000
1,50,000
1,50,000
50,000

Dynamic Traders A/c
Date
Particular
L/F
Amount
Date
Particular
L/F
Amount
7
To Dynamic Traders
To Balanced c/d

1,27,000
3,000

By Dynamic Traders a/c


By Balanced b/d

1,30,000
1,30,000
1,30,000

3,000
Trial Balance
Date
Particular
L/F
Dr. Amount
Cr. Amount
1
2
3
4
5
6
7
Capital a/c
Cash a/c
Purchased a/c
Bank a/c
Sales a/c
Dynamic Traders a/c
Amit Suppliers a/c


1,75,000
1,50,000
52,000

3,000
2,00,000



1,30,000

50,000
Total......................................................................................

3,80,000
3,80,000
Final Account
Trading A/c
Particular
Amount
Particular
Amount
To Purchase a/c
1,50,000
By Sales a/c
By Gross Loss c/d
1,30,000
(20,000)

1,50,000

1,50,000
P/L A/c
Particular
Amount
Particular
Amount
To Gross Loss b/c
-20,000
By Net Loss c/d
-20,000

-20,000

-20,000
Balance sheet
Liabilities
Amount
Assets
Amount
Capital                  2,00,000
Less:- Net Loss       -20000
Sundry Creditor

1,80,000
50,000
Cash
Bank
Sundry Debtor
1,75,000
52,000
3,000

2,30,000

2,30,000

Prepare journal entries
1. Rs.6000 was stolen from the safe of the firm.
2. Received an order from Kapil for the supply of goods worth Rs. 240000. In this connection we received Rs. 120000 as Advance.
3. Goods sold for cash Rs. 60000. Also received 7 % sales tax.
4. Given as Charity: Cash Rs. 6000, Goods Rs. 18000 & Sofa-set worth Rs. 24000.
5. Goods worth Rs. 4200 stolen by an employee.
6. Purchase two House worth Rs. 110000 for the business.
7. Goods given to proprietor daughter Rs. 1800.
8. Goods worth Rs. 6000 Destroyed by fire.
9. Goods worth Rs. 12000 distributed as sample.
10. Bricks worth Rs. 600000 purchased for the construction of building.
11. Received cash from Rita against bad debt Rs. 22000 written off last year, Rs. 19800.
12. Place an order with Raj & Co. For the supply of goods costing Rs. 100000. In the connection, we paid 10 % advance.
Date
Particular
L/F
Dr. Amount
Cr.
Amount
1
Loss by thief a/c..........................................Dr.
   To cash a/c
(Being, Cash was stolen from the safe of the firm)

6,000


1,20,000



64,200



48,000




4,200


1,10,000


1,800


6,000


12,000


6,00,000


19,800


10,000

6,000


1,20,000



64,200



6,000
18,000
24,000


4,200


1,10,000


1,800


6,000


12,000


6,00,000


19,800


10,000
2
Cash a/c......................................................Dr.
   To Kapil a/c
(Being, Cash received in Advance for the supply of goods)
3
Cash a/c........................................................Dr.
   To Sales a/c
(Being, Goods sold for cash & received in sales tax)
4
Charity Fond a/c..........................................Dr.
   To Cash a/c
   To Purchased Goods a/c
   To Furniture a/c
(Being, Give charity fond Cash, Goods & Furniture)
5
Loss by Employee a/c.............................Dr.
   To Purchase a/c
(Being, Goods stolen by an Employee)
6
Purchase a/c...........................................Dr.
   To Cash a/c
(Being, Purchase two House for the business use)
7
Drawing a/c...........................................Dr.
   To Purchase a/c
(Being, Goods given to proprietor daughter)
8
Loss Due to Fire a/c............................Dr.
   To Purchase a/c
(Beings,
9
Sample Expense a/c..............................Dr.
   To Purchase a/c
(Beings,
10
Bricks a/c..............................................Dr.
   To Cash a/c
(Being,
11
Bad Debt Recovered a/c..........................Dr.
   To Rita a/c
(Being, Bad Debt recovered from Rita)
12
Raj & Co. a/c...........................................Dr.
   To Cash a/c
(Beings,
Total........................................................................................

10,02,000
10,02,000

Journal the following transaction in the books of Mr. X for the month of January 2013
Jan-1 X having no capital of his own started business with Rs. 10000 borrows from his friend Mr. R @12% p.a
Jan-2 Purchased goods worth Rs. 6000 less 20% trade discount and 5% cash discount. Mr. M & Co. For cash and supplied then to Mr. R at least price less 10%.
Jan-3 Goods worth Rs. 200 was damaged in transit a claim was made on the railway authority for the same.
Jan-4 Under instruction from Mr. M & Co, X supplied goods listed at Rs. 1000 to Mr. S. Received the invoice at 20% trade discount from Mr. M & co.
Jan-5 Received cash from Railway in the full settlement of claim for damages in transit.
Jan-6 Received from travelling sales man Rs. 1400 for goods sold by him after deducting his travelling expenses Rs. 50.
Jan-7 Mr. S declared his insolvent and dividend of 50 Paise in the Rupees is received from him in the full settlement of his account.
Jan-8 Bought a horse for Rs. 600 as a carriage for Rs. 1200 for delivering goods to the customers.
Jan-9 Bought goods worth Rs. 700 from Mr. D and supplied them to Mr. K at Rs. 1000.
Jan-10 Mr. K returned goods worth Rs. 50 which in turn was sent to Mr. D.
Jan-11 one month interest to Mr. R on capital supplied by him due but could not be paid.
Jan-12 The horse bought on 8th January died on his body was sold for Rs. 30.

Date
Particular
L/F
Dr. Amount
Cr. Amount
Jan-1
Cash a/c...........................................Dr.
   To Mr. R a/c
(Being,



































10000


4800



5400


200


800


200


1400
50


500
500


600
1200



700


1000


50


35


100


30
570

10000


4560
240


5400


200


800


200



1450



1000



1800



700


1000


50


35


100



600
Jan-2
Purchased a/c...................................Dr.
   To Cash a/c
   To Discount Received a/c
(Being,
Jan-2
Mr. R a/c ..........................................Dr.
   To Sales a/c
(Being,
Jan-3
Railway Claim a/c......................Dr.
   To Purchased a/c
(Being,
Jan-4
Mr. M a/c.....................................Dr.
   To Sales a/c
(Being,
Jan-5
Cash a/c ............................Dr.
   To Railway Authority a/c
(Being,
Jan-6
Cash a/c................................................Dr
Travelling Sales man Expenses a/c......Dr
    To Sales a/c
(Being,
Jan-7
Cash a/c.............................Dr.
Bad debt a/c.......................Dr.
   To Mr. S a/c
(Being,
Jan-8
Stock (Horse) a/c.................................Dr
Carriage Expenses a/c............Dr
   To Cash a/c
(Being,
Jan-9
Purchased a/c.......................Dr
  To Mr. D a/c
(Being,
Jan-9
Mr. K a/c .................................Dr
   To Sales a/c
(Being,
Jan-10
Sales Return a/c........................Dr.
   To Mr. K a/c
(Being,
Jan-10
Mr. D a/c...........700/1000*50=35......Dr.
  To Purchased Return a/c
(Being,
Jan-11
Interest a/c..................................Dr.
  To Mr. R Loan a/c
(Being,
Jan-12
Cash a/c..........................Dr.
Loss a/c...........................Dr
  To Live Stock a/c
(Being,
Total.......................................................................




Journalise the following transaction in the books of Ram. Post them in the ledger and balanced the various accounts opened in the ledger.

April-2 Ram started his business with Cash Rs. 70000.
April-3 Deposited in to Bank Rs. 50000.
April-4 Purchased goods for cash from Mr. X Rs. 5000.
April-5 Bought goods on credit from Mr. Y Rs. 6000.
April-6 Returned goods to Mr. Y Rs. 1000.
April 10 Sold goods for cash to Mr. A Rs. 6000.
April-15 Sold goods to Mr. B Rs. 6000.
April-16 Mr. B returns goods Rs. 1000.
April-17 Drew from Bank for personal use Rs. 5000.
April-25 Paid to Mr. Y in full Settlement by Cheque Rs. 4800.
April-26 Received a cheque from Mr. B in full settlement Rs. 4900.
April-27 Draw cash from bank for office use Rs. 10000.
April-30 Draw cash for personal purpose Rs. 5000.
April-30 Paid salary to staff Rs. 5000.
April-30 Issued a cheque for Rs. 3000 in favour of Shri Devi a landlady towards rent for April.
April-30 Withdraw goods for personal use Rs. 1000.

Date
Particular
L/F
Dr. Amount
Cr. Amount
April-2
Cash a/c.............................................Dr.
   To Capital a/c
(Being, Ram Started business with Cash)

























70000


50000


5000


6000


1000


6000



6000


1000


5000


5000





4900
100



10000


5000


5000


3000



1000

70000


50000


5000


6000


1000


6000



6000


1000


5000


4800
200





5000



10000


5000


5000


3000



1000
April-3
Bank a/c.............................................Dr.
   To Cash a/c
(Being, Cash deposit in to Bank)
April-4
Purchased a/c....................................Dr.
   To Cash a/c
(Being, Purchased goods for cash from Mr. X)
April-5
Purchased a/c...................................Dr.
   To Mr. Y a/c
(Being, Bought goods on credit from Mr. Y)
April-6
Mr. Y a/c..........................................Dr.
   To Purchased Return a/c
(Being, Returned goods to Mr. Y)
April-10
Cash a/c...........................................Dr.
   To Sales a/c
(Being, Sold goods for cash to Mr. A)
April-15
Mr. B a/c...............................................Dr.
   To Sales a/c
(Being, Sold goods to Mr. B on Credit)
April-16
Sales Return a/c.....................................Dr.
   To Mr. B a/c
(Being, Mr. B returns goods)
April-17
Drawing a/c..........................................Dr.
   To Bank a/c
(Being, Drawing from Bank for personal use)
April-25
Mr. Y a/c.................................................Dr.
   To Bank a/c
   To Discount Received a/c
(Being, Paid to Mr. Y in full Settlement by Cheque  & allowed him discount)
April-26
Bank a/c..................................................Dr.
Discount Allowed a/c..............................Dr.
   To Mr. B a/c
(Being, Received a cheque from Mr. B in full settlement &
April-27
Cash a/c..................................................Dr.
   To Bank a/c
(Being, Draw cash from bank for office use)
April-30
Drawing a/c............................................Dr.
   To Cash a/c
(Being,
April-30
Salary a/c................................................Dr.
   To Cash a/c
(Being, Paid salary to staff)
April-30
Rent a/c..................................................Dr.
   To Bank a/c
(Being, Issued a cheque for Rs. 3000 in favour of Shri Devi a landlady towards rent for April.)
April-30
Drawing a/c............................................Dr.
   To Purchase a/c
(Being, Withdraw goods for personal use)
Total.............................................................................................

184000
184000

Prepare Journal Entries
  1. Business started with cash in Hand Rs. 5,00,000, Nabil Bank Balance Rs. 40,0000, Citizen Bank Balance Rs. 1,00,000 And Loan From Nepal Rastra Bank Rs. 2,00,000.
  2. Goods purchased from Ganesh Traders of Rs. 30,000 on Credit.
  3. Goods Sold to Him star Enterprises Pvt. Ltd. Of Rs. 30,000 & Cash received Rs. 16,000.
  4. Electricity Charges Paid at the end of April 1st month Rs. 4,000 & Telephone Charges Rs. 2,500 on the same date.
  5. Plant & Machinery purchased from Ramesh Agro & Sales Co. of Rs. 2, 50,000 & Made partial Payment of Cash Rs. 1, 00,000.
  6. Furniture purchase on Cash Rs. 20,000.
  7. Interest on Investment money was collected Rs.2800 & Paid in to Nabil Bank by Cheque No. 1285.
  8. A cheque of Rs. 1700 as commission provided to us by an Agent for providing him services of solution for technology.
  9. Nabil Bank charges the Amount of Interest Rs. 20,000.
  10. Furniture Purchase for Rs. 20,000.
  11. Depreciation charge on Plant & machinery Rs. 8000 during the year.
  12. Furniture Purchase for Rs. 20,000 was depreciated @ 10% per annum.
  13. Salary due was recorded Rs. 35,000 during the end of year.
  14. Cash paid for the travelling expenses Rs. 2000.
  15. Cash paid for Audit fee Rs. 20,000.
  16. Cash paid for rent Rs. 15,000.
  17. Cash paid for salary Rs. 80,000.
  18. Cash paid for goods purchased on cash Rs. 3, 00,000.
  19. Interest received Rs. 2500.
  20. Cash sales made of Rs. 4, 00,000.
Date
Particular
L/F
Dr.Amount
Cr. Amount
1
Cash a/c……………………………………Dr.
   To Capital a/c
   To NRB Loan a/c
(Being,





































































12,00,000


30,000


16,000
14,000



4,000


2,500


2,50,000



20,000



2,800


2,800


2,700


20,000


20,000


8,000


2,000


35,000


2,000


20,000


15,000


80,000


3,00,000


2,500


4,00,000

10,00,000
2,00,000


30,000



30,000



4,000


2,500


1,00,000
1,50,000


20,000



2,800


2,800


2,700


20,000


20,000


8,000


2,000


35,000


2,000


20,000


15,000


80,000


3,00,000


2,500


4,00,000
2
Purchased a/c…………………………….Dr.
   To Manocamana Traders a/c
(Beings,
3
Cash a/c……………………………………Dr.
Him Star a/c……………………………….Dr.
   To Sales a/c
(Beings,
4
Electricity Charge a/c……………………….Dr.
   To Cash a/c
(Beings,
4
Telephone Charge a/c…………………………Dr.
   To cash a/c
(Beings,
5
Purchased a/c……………………………….Dr.
   To Cash a/c
   To Krishna & Sales Agro a/c
(Beings,
6
Furniture a/c………………………………..Dr.
   To Cash a/c
(Beings,
7
Accrued Income a/c………………………Dr.
   To Interest on Investment a/c
(Beings,
7
Nabil Bank a/c……………………………Dr.
   To Bank a/c
(Beings,
8
Commission Received a/c…………………Dr.
   To Bank a/c
(Beings,
9
Nabil Bank a/c……………………………..Dr.
   To Interest on Cash a/c
(Beings,
10
Furniture a/c……………………………..Dr.
   To cash a/c
(Beings,
11
Depreciation a/c……………………..Dr.
   To Plant & Machinery a/c
(Beings,
12
Depreciation on Furniture a/c……………Dr.
   To Furniture a/c
(Beings,
13
Salary a/c…………………………………Dr.
   To Outstanding Salary a/c
(Beings,
14
Travelling Expenses a/c………………………Dr.
   To Cash a/c
(Beings,
15
Audit fee a/c………………………………………Dr.
    To cash a/c
(Beings,
16
Rent a/c……………………………………..Dr.
   To cash a/c
(Beings,
17
Salary a/c………………………………………..Dr.
  To Cash a/c
(Beings,
18
Purchased a/c………………………………..Dr.
   To cash a/c
(Beings,
19
Accrued Income a/c………………………….Dr.
   To Interest Received a/c
(Beings,
20
Cash a/c…………………………………………Dr.
    To Sales a/c
(Beings,
Total………………………………………………………………





Enter the following transaction in to journal and post in to ledger
Jan-1 Assets are cash in hand Rs.22, Bank Rs.38, Plant & Machinery Rs.5, Furniture & Fixture Rs.99 and liability are Mr.Rs.2000, capital Rs.10000.
Jan-2 Sold goods by cash to Ram Rs.100
Jan-3 Sold goods to shyam Rs.200
Jan-4 Goods return by Shyam Rs.14
Jan-5 carriage outward paid Rs.50
Jan-6 Carriage in ward paid Rs.100
Jan-7 Cheque paid to Mr. Rs 1980 in full settlement of his Account.
Jan-8 Sold goods by cash Rs.80, Paid telephone bill Rs.500, purchased goods from Mr. Y Rs.20
Journal Entries As on..........
Date
Particular
L/F
Dr. Amount
Cr. Amount
Jan1
Cash a/c..............................Dr
Bank a/c..............................Dr
Machinery a/c.....................Dr
Furniture& fixture a/c........Dr
Good will a/c......................Dr
    To capital a/c
    To Mr. a/c
(Being,























22
38
5
99
11836



100


200


14


50


100


1980
20


80


500


20





10000
2000


100


200


14


50


100



2000


80


500


20
Jan2
Cash a/c............................Dr
    To Sales a/c
(Being,
Jan3
Shyam a/c......................Dr
   To sales a/c
(Being,
Jan4
Sales return a/c ........................Dr
   To Shyam a/c
(Being,
Jan5
Carriage outward a/c....................Dr
   To cash a/c
(Being,
Jan6
Carriage in ward a/c..........................Dr
   To cash a/c
(Being,
Jan7
Mr. a/c...........................................Dr
Discount received a/c....................Dr
    To Bank a/c
(Being,
Jan8
Cash a/c............................Dr
    To Sales a/c
(Being,
Jan8
Telephone Expenses a/c.......................Dr
   To Cash a/c
(Being,
Jan8
Purchase a/c............................Dr
   To Mr. Y a/c
(Being,
Total.......................................................................................





Ledger

Cash a/c

Date
Particular
J/f
Amount
Date
Particular
J/F
Amount
Jan2
Jan8
To Sales a/c
To Sales a/c

100
80
Jan5
Jan6
Jan8
By carriage outward
By carriage in ward a/c
By Telephone Exp. a/c

50
100
500
















Sales a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount




Jan2
Jan3
Jan8
By Cash a/c
By Shyam a/c
By Cash a/c

100
200
80
















Shyam a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Sales a/c

200

By Sales Return a/c

14
















Bank a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount





By Mr. X a/c

1980
















Mr. X A/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Bank a/c

1980




















Sales return a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Shyam a/c

14




















Carriage in ward a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To cash a/c

100




















Carriage out ward a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Cash a/c

50




















Mr. Y a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount





By Purchased a/c

20
















Telephone Expenses a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Cash a/c






















Purchased a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Mr. Y a/c

20




















Discount Received a/c
Date
Particular
J/f
Amount
Date
Particular
J/F
Amount

To Bank a/c

20





















Prepare The Journal Entries
   1.     Mr. A starts business by introducing capital of Rs.2000000 in Cash.
   2.     Mr. A deposited 1500000 in to the Bank.
   3.     Mr. A purchased would & other necessary material of Rs.800000 by making payment by cheque.
   4.     Mr. A purchased wood cutting machine of Rs.300000 by making payment in cash.
   5.     Mr. A purchased furniture for resale of Rs.500000 from m/s furniture suppliers in credit.
   6.     Mr. A Purchased furniture for Own (Business) use of Rs. 100000 by making payment by cheque.
   7.     Mr. A sold furniture of Rs.800000 in cash.
   8.     Mr. A sold furniture of Rs. 400000 to Mr. B in credit.
   9.     Mr. B returns furniture worth Rs.200000
  10.  Mr. A pay rent of Rs. 50000 in cash.
  11.  Mr. A paid wages for the labor of rs.80000 in Cash.

                                                               Journal Entries As on..........
Date
Particular
L/F
Dr. Amount
Cr. Amount
1
Cash a/c………………………………….Dr.
   To Capital a/c
(Being,

20,00,000


15,00,000


8,00,000


3,00,000


5,00,000


1,00,000


8,00,000


4,00,000


2,00,000


50,000


80,000

20,00,000


15,00,000


8,00,000


3,00,000


5,00,000


1,00,000


8,00,000


4,00,000


2,00,000


50,000


80,000
2
Bank a/c………………………………….Dr.
   To Cash a/c
(Being,
3
Purchased a/c…………………………….Dr.
   To Bank a/c
(Being,
4
Machinery a/c…………………………….Dr.
  To cash a/c
(Being,
5
Purchased a/c……………………………..Dr.
   To M/s Furniture a/c
(Being,
6
Furniture a/c………………………….….Dr.
   To Bank a/c
(Being,
7
Cash a/c………………………………….Dr.
   To Sales a/c
(Being,
8
Mr. B a/c………………………………….Dr.
   To Sales a/c
(Being,
9
Sales Returns a/c…………………………Dr.
   To Mr. B a/c
(Being,
10
Rent a/c……………………………….…Dr.
   To Cash a/c
(Being,
11
Wages a/c……………………………….Dr.
   To Cash a/c
(Being,
Total……………………………………………………………




  
Posted by at

232 comments:

  1. The Last Breath11 November 2015 at 11:02

    Thank you very much it helps a lot....

    ReplyDelete
  2. Tally Training4 March 2016 at 03:23

    Its been very informative, thanks for your kind help.

    ReplyDelete
  3. Unknown8 May 2016 at 09:52

    purchase furniture from ramesh in cash 3000 and credit 2000

    ReplyDelete
    Replies
    1. Unknown22 August 2018 at 07:03

      Furniture a/c .....Dr.
      To cash a/c
      To Ramesh

      Delete
    2. Unknown22 August 2018 at 07:04

      Furniture a/c .....Dr.
      To cash a/c
      To Ramesh

      Delete
    3. Unknown27 August 2018 at 06:32

      Cash purchases Rs 25000

      Delete
    4. Unknown8 January 2019 at 22:35

      Furniture a/c......3000
      To cash a/c......2000
      To ramesh a/c.....1000

      Delete
  4. Unknown8 May 2016 at 09:54

    purchase furniture from ramesh in cash 3000 and credit 2000

    ReplyDelete
    Replies
    1. Unknown8 August 2016 at 02:30

      Furnture A/c dr 5000
      to Cash 3000
      to Ramesh 2000

      Delete
  5. Unknown8 May 2016 at 09:55

    This comment has been removed by the author.

    ReplyDelete
    Replies
    1. Unknown16 May 2016 at 07:42

      It will be furniture a/c dr. To cash a/c 3000 and to ramesh a/c 2000

      Delete
    2. Unknown9 October 2017 at 02:57

      Purchase goods from rohit of rs 500 he paid to rohit rs 400 in cheque and balance are due.

      Delete
    3. Unknown25 June 2018 at 07:03

      Purchase A/c Dr. 500
      To Rohit A/c 100
      To Bank A/c 400

      Delete
    4. Unknown5 July 2018 at 09:51

      Hy sakshi I want some more questions

      Delete
  6. Anonymous7 July 2016 at 06:39

    it was gud

    ReplyDelete
  7. Unknown21 October 2016 at 07:07

    Paid to Murali and Co.10000
    (They haven't mentioned whether the business is paying with Cash or Credit)

    ReplyDelete
    Replies
    1. Anonymous25 June 2018 at 07:04

      Murali and Co A/c Dr. 10000
      To Cash A/c 10000

      Delete
  8. Unknown28 October 2016 at 03:13

    started business with cash 300000 out of which he borrowed 50000 from mr.sanjeev

    ReplyDelete
    Replies
    1. Anonymous25 June 2018 at 07:07

      Cash A/c Dr. 300000
      To Mr. Sanjeev A/c 50000
      To Capital A/c 250000

      Delete
  9. Anonymous17 November 2016 at 18:26

    thanks a lot

    ReplyDelete
  10. Unknown12 June 2017 at 10:44

    This comment has been removed by the author.

    ReplyDelete
  11. Unknown12 June 2017 at 10:44

    Paid custom duty 11k in cash on import of new machinery

    ReplyDelete
    Replies
    1. Unknown16 March 2021 at 07:52

      Machinery A/c DR
      TO Cash A/C CR
      as we know the historical cost principal .

      Delete
  12. Unknown21 June 2017 at 02:12

    Good costing Rs 10000 sold to ram for Rs 12000

    ReplyDelete
    Replies
    1. Unknown18 October 2020 at 06:42

      Ram a/c.....Dr 12000
      To sales 10000
      To p/l. 2000

      Delete
  13. Unknown28 July 2017 at 10:50

    Please give the journal entry


    =Loan taken from Mr.Ram for Rs.20000.

    ReplyDelete
  14. Unknown17 August 2017 at 20:22

    Deposited cheque received from Mr. Das on the bank Rs 5000 please give the journal entry.....

    ReplyDelete
    Replies
    1. Unknown19 June 2019 at 08:47

      Bank account Dr Rs 5000
      To capital account(Mr.Das) Cr Rs 5000

      Delete
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    Purchased goods from Amit suppliers on credit of Rs 1,50,000

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    1. Unknown16 July 2018 at 05:46

      Purchase a/c Dr 150000
      To Amit suppliers a/C 150000

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  17. Unknown9 February 2018 at 05:15

    Iski journal entry Kya Hogi

    ReplyDelete
  18. Tushar Sharma11 May 2018 at 03:33

    Commenced business with 50000 shares ,2000 reserve, 6000 cash at bank. There were previous creditors 500 and a loan of 5000

    ReplyDelete
  19. Unknown10 July 2018 at 00:29

    This comment has been removed by the author.

    ReplyDelete
  20. Unknown14 August 2018 at 08:10

    Can you give me some long questions
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    ReplyDelete
  21. Knowledgebank9.blogspot.com20 August 2018 at 07:49

    Please do not teach wrong.

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  22. Knowledgebank9.blogspot.com20 August 2018 at 07:50

    Please do not teach wrong.

    ReplyDelete
  23. Unknown26 August 2018 at 22:27

    Setelment of prasad account journal entry

    ReplyDelete
  24. Unknown31 August 2018 at 09:40

    Good valued rs.500 returned to Pavan Enterprise

    ReplyDelete
  25. Unknown31 August 2018 at 09:42

    Mr. Rahul returned us goods worth rs 200 being not equal to sample.... please help me out with correct n appropriate answer

    ReplyDelete
  26. Unknown6 September 2018 at 08:13

    Mr R Started business with cash 300000 and goods worth 450000 . Please help me out...

    ReplyDelete
  27. Unknown24 September 2018 at 16:21

    Sold goods to kamal on credit Rs.15000 and carriage also paid on behalf of kamal Rs.2000.
    I want journal please

    ReplyDelete
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  29. Unknown30 September 2018 at 06:04

    Placed an order to purchase goods worth ₹1000

    ReplyDelete
    Replies
    1. Unknown19 June 2019 at 08:52

      Purchase account Dr 1000
      To cash account cr 1000

      Delete
  30. Unknown1 November 2018 at 13:02

    Questions difficulty level is good

    ReplyDelete
  31. Hafeez2 November 2018 at 12:39

    capital brought rs.100000 of which rs.50000 was borrowed from his wife as loan at 12% per annum

    ReplyDelete
  32. Unknown6 January 2019 at 18:01

    ram who owed us rs1000 met with an accident and nothing could be recoverd.

    ReplyDelete
  33. Unknown6 January 2019 at 18:02

    paid to aman rs 140 in full setelment 200

    ReplyDelete
  34. Unknown6 January 2019 at 18:04

    bank charged for its services 800

    ReplyDelete
    Replies
    1. Unknown19 June 2019 at 08:54

      Service account Dr 800
      To bank account cr 800

      Delete
  35. Unknown20 January 2019 at 06:59

    total salary paid to staff Rs. 14000 out of which rs. 2000 was paid to domestic servant as salary

    ReplyDelete
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  39. Unknown5 February 2019 at 12:05

    Hi All,

    My question is, there are couple of J/V's are in Suspense A/c.
    The entry is like this,
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    BANK A/C - CR

    Now I wanted to square off the Suspense A/c and bring those amount into Additional Capital b/by Partners.

    Kindly advice

    ReplyDelete
  40. The Conqueror5 April 2019 at 03:41

    Goods sold to Mr. Ram of rs. 10000 on cash & allowed cash discount...
    Please provide journal entry

    ReplyDelete
    Replies
    1. Unknown19 June 2019 at 08:56

      Mr.Ram A/c Dr 10000
      To sales A/c cr 10000

      Delete
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  44. Unknown24 November 2019 at 03:33

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    Whats the journal entry for this

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  45. Pavanesh21 January 2020 at 05:35

    GOODS SALE X BUT PAYMENT Y.
    HOW CANE JOURNAL ENTRY IS SALE OR PAYMENT ADJUSTMENT.

    ReplyDelete
  46. Anonymous25 January 2020 at 00:37

    There are many mistakes in the answers given above. Few basic journal entries are wrong!
    Refer point 1, 5, 8 etc in the following question:
    Business started with cash in Hand Rs. 5,00,000, Nabil Bank Balance Rs. 40,0000.
    If people who dont know the journal entries see these answers, they'll learn all wrong entries!!

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