Question 15:
R. Chetan, Kolkata has the following balances in his
books on 1st March, 2024:
Cash `15,400;
Cash at Bank `82,500;
Stock `1,92,500;
Plant and Machinery `4,40,000.
Sundry Debtors: Rajesh `27,500;
James `13,750.
Sundry Creditors: Rao `19,250,
Samanta; `35,750;
Capital `7,16,650.
The following are the transactions for the month of March 2024:
|
2024 |
Transactions |
` |
|
March 1 |
Cash
Sales |
2,000 |
|
March 2 |
Purchases
machinery by cheque |
5,000 |
|
March 4 |
Paid
salaries by cheque |
2,750 |
|
March 7 |
Paid
wages |
440 |
|
March 9 |
Rajesh
settled his account by cheque less 5% discount |
|
|
March 11 |
Sold
goods on credit to James, Patna |
10,000 |
|
March 13 |
Sent
a credit note to James for goods returned |
2,000 |
|
March 18 |
Paid
to Rao by cheque in full settlement |
18,000 |
|
March 20 |
Took
loan from Bank of Baroda |
50,000 |
|
March 22 |
Withdrawn
from bank for personal purposes |
2,500 |
|
March 25 |
Bought
goods from Samanta, Delhi |
5,000 |
|
March 27 |
Paid
corporation tax by cheque |
1,155 |
|
March 30 |
Cash
sales and paid into bank |
4,000 |
|
March 31 |
All
cash in hand, with the exception of `825 retained for change, was paid into the bank |
|
Record these transactions in his subsidiary books, post to the Ledger and
prepare a Trial Balance as on 31st March, 2024.
Answer:
|
Cash Book |
|
||||||||
|
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
|
2024 |
|
|
|
|
2024 |
|
|
|
|
|
March 01 |
To Balance b/d |
|
15,400 |
82,500 |
March 02 |
By Machinery |
|
|
5,000 |
|
March 01 |
To Sales A/c |
|
2,000 |
|
March 04 |
By Salaries |
|
|
2,750 |
|
March 09 |
To Rajesh |
|
|
26,125 |
March 07 |
By Wages A/c |
|
|
440 |
|
March 20 |
To Bank Loan A/c |
|
|
50,000 |
March 18 |
By Rao |
|
|
18,000 |
|
March 30 |
To Sales A/c |
|
4,000 |
|
March 22 |
By Drawings |
|
|
2,500 |
|
March 31 |
To Cash A/c |
C |
|
20,575 |
March 27 |
By Corporation Tax A/c |
|
|
1,155 |
|
|
|
|
|
|
March 31 |
By Bank A/c |
C |
20,575 |
|
|
|
|
|
|
|
March 31 |
By Balance c/d |
|
825 |
1,49,355 |
|
|
|
|
21,400 |
1,79,200 |
|
|
|
21,400 |
1,79,200 |
|
|
|
|
|
|
|
|
|
|
|
|
Purchases Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
(`) |
|
2024 |
|
|
|
|
|
|
Mar 25 |
Samanta,
Delhi |
|
|
5,000 |
|
|
|
|
|
|
|
|
|
Mar 31 |
Purchases
A/c |
|
|
5,000 |
5,000 |
|
|
|
|
|
|
|
|
Purchases Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
(`) |
|
2024 |
|
|
|
|
|
|
Mar 11 |
James
Patna |
|
|
10,000 |
10,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mar 31 |
Purchases
A/c |
|
|
|
10,000 |
|
|
|
|
|
|
|
|
Sales Return Book |
|||||
|
Date |
Particulars |
Credit Note No. |
L.F. |
Details (`) |
(`) |
|
2024 |
|
|
|
|
|
|
Mar 13 |
James
Patna |
|
|
2,000 |
|
|
|
|
|
|
|
|
|
Mar 31 |
Sales
Return A/c |
|
|
|
2,000 |
|
|
|
|
|
|
|
|
Stock Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 01 |
To Balance b/d |
|
1,92,500 |
March 31 |
By Balance c/d |
|
1,92,500 |
|
|
|
|
1,92,500 |
|
|
|
1,92,500 |
|
|
|
|
|
|
|
|
|
|
Plant and Machinery Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 01 |
To Balance b/d |
|
4,40,000 |
March 31 |
By Balance c/d |
|
4,40,000 |
|
|
|
|
4,40,000 |
|
|
|
4,40,000 |
|
|
|
|
|
|
|
|
|
|
Rajesh |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 01 |
To Balance b/d |
|
27,500 |
March 09 |
By
Bank A/c |
|
26,125 |
|
|
|
|
|
March 09 |
By Discount Allowed A/c |
|
1,375 |
|
|
|
|
27,500 |
|
|
|
27,500 |
|
|
|
|
|
|
|
|
|
|
James |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 01 |
To
Balance b/d |
|
13,750 |
March 13 |
By Sales Return A/c |
|
2,000 |
|
March 11 |
To
Sales A/c |
|
10,000 |
March 31 |
By Balance c/d |
|
21,750 |
|
|
|
|
|
|
|
|
|
|
|
|
|
23,750 |
|
|
|
23,750 |
|
|
|
|
|
|
|
|
|
|
Rao |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 18 |
To
Bank A/c |
|
18,000 |
March 01 |
By Balance b/d |
|
19,250 |
|
March 18 |
To Discount Received A/c |
|
1,250 |
|
|
|
|
|
|
|
|
19,250 |
|
|
|
19,250 |
|
|
|
|
|
|
|
|
|
|
Samanta |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
40,750 |
March 01 |
By Balance b/d |
|
35,750 |
|
|
|
|
|
March 25 |
By Purchases A/c |
|
5,000 |
|
|
|
|
40,750 |
|
|
|
40,750 |
|
|
|
|
|
|
|
|
|
|
Salaries Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 04 |
To Bank A/c |
|
2,750 |
March 31 |
By Balance c/d |
|
2,750 |
|
|
|
|
2,750 |
|
|
|
2,750 |
|
|
|
|
|
|
|
|
|
|
Wages Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 07 |
To Cash A/c |
|
440 |
March 31 |
By Balance c/d |
|
440 |
|
|
|
|
440 |
|
|
|
440 |
|
Discount Allowed Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 09 |
To
Rajesh |
|
1,375 |
March 31 |
By Balance c/d |
|
1,375 |
|
|
|
|
1,375 |
|
|
|
1,375 |
|
|
|
|
|
|
|
|
|
|
Discount Received Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
1,250 |
March 18 |
By
Rao |
|
1,250 |
|
|
|
|
1,250 |
|
|
|
1,250 |
|
|
|
|
|
|
|
|
|
|
Bank Loan Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
50,000 |
March 20 |
By Bank A/c |
|
50,000 |
|
|
|
|
50,000 |
|
|
|
50,000 |
|
|
|
|
|
|
|
|
|
|
Drawings Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 22 |
To Bank A/c |
|
2,500 |
March 31 |
By Balance c/d |
|
2,500 |
|
|
|
|
2,500 |
|
|
|
2,500 |
|
|
|
|
|
|
|
|
|
|
Corporation Tax Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 27 |
To Bank A/c |
|
1,155 |
March 31 |
By Balance c/d |
|
1,155 |
|
|
|
|
1,155 |
|
|
|
1,155 |
|
|
|
|
|
|
|
|
|
|
Capital Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
7,16,650 |
March 01 |
By Balance b/d |
|
7,16,650 |
|
|
|
|
7,16,650 |
|
|
|
7,16,650 |
|
|
|
|
|
|
|
|
|
|
Sales Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
16,000 |
March 01 |
By Cash A/c |
|
2,000 |
|
|
|
|
|
March 30 |
By
Cash A/c |
|
4,000 |
|
|
|
|
|
March 31 |
By Sundries from Sales Book |
|
10,000 |
|
|
|
|
16,000 |
|
|
|
16,000 |
|
|
|
|
|
|
|
|
|
|
Output CGST Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
360 |
March 01 |
By Cash A/c |
|
120 |
|
|
|
|
|
March 30 |
By
Cash A/c |
|
240 |
|
|
|
|
360 |
|
|
|
360 |
|
|
|
|
|
|
|
|
|
|
Machinery Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 02 |
To Bank A/c |
|
5,000 |
March 31 |
By Balance c/d |
|
5,000 |
|
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
|
|
|
|
|
Purchases Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Sundries from purchases Book |
|
5,000 |
March 31 |
By Balance c/d |
|
5,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
5,000 |
|
|
|
5,000 |
|
|
|
|
|
|
|
|
|
|
Sales Return Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Sundries from Sales Return Book |
|
2,000 |
March 31 |
By Balance c/d |
|
2,000 |
|
|
|
|
2,000 |
|
|
|
2,000 |
|
|
|
|
|
|
|
|
|
|
Trial Balance as on March 31, 2024 |
||||
|
S. No. |
Particular |
J.F. |
Debit (`) |
Credit (`) |
|
1 |
Capital |
|
|
7,16,650 |
|
2 |
Purchases |
|
5,000 |
|
|
3 |
Sales |
|
|
16,000 |
|
4 |
Sales
Return |
|
2,000 |
|
|
8 |
Machinery |
|
5,000 |
|
|
12 |
Bank Loan |
|
|
50,000 |
|
13 |
Drawings |
|
2,500 |
|
|
14 |
Corporation
Tax |
|
1,155 |
|
|
15 |
Salaries |
|
2,750 |
|
|
16 |
Wages |
|
440 |
|
|
17 |
Discount
Allowed |
|
1,375 |
|
|
18 |
Discount
Received |
|
|
1,250 |
|
19 |
James |
|
22,710 |
|
|
20 |
Samanta |
|
|
41,350 |
|
21 |
Stock |
|
1,92,500 |
|
|
22 |
Plant
and Machinery |
|
4,40,000 |
|
|
23 |
Cash
in hand |
|
825 |
|
|
24 |
Bank
Balance |
|
1,49,355 |
|
|
|
|
|
8,26,930 |
8,26,930 |
|
|
|
|
|
|
Question 16:
On 1st March, 2024, Shri Kailash Chand, Lucknow commenced business with cash `50,000. The following are his transactions for the month of March, 2024. Record them in proper books, post them to the Ledger and take out a Trial Balance:
|
|
|
||
|
2024 |
|
` |
|
|
March 1 |
Bought
goods for cash* |
|
5,000 |
|
|
Purchased
from Hari, Lucknow*: |
|
|
|
|
5
Laptops @ `35,000 each |
|
|
|
|
5
Desktops @ `25,000 each |
|
|
|
|
Less: Trade Discount 15% |
|
|
|
March 2 |
Purchased
computer & printer from M/s. Computer Mart against cash for office use* |
|
20,000 |
|
March 5 |
Deposited
into bank |
|
15,000 |
|
March 7 |
Sold
goods to Shri Ramesh Chand, Kanpur*: |
|
|
|
|
2 Laptops @ `32,000 each |
|
|
|
|
2
Desktops @ `24,000 each |
|
|
|
March 10 |
Received Cheque from Shri Ramesh Chand on account |
|
75,000 |
|
March 14 |
Received
another Cheque in full settlement from Ramesh Chand |
|
36,000 |
|
March 15 |
Sold
goods to Jagdish, Kolkata**: |
|
|
|
|
2
Laptops @ `35,000 each |
|
|
|
|
2
Desktops @ `25,000 each |
|
|
|
|
Less: Trade Discount 5% |
|
|
|
March 18 |
Bought from Shyam Lal, Delhi**: |
|
|
|
|
10
Keyboards @ `1,000 each |
|
|
|
|
10
Mouse @ `500 each |
|
|
|
March 20 |
Drew cash from bank for office |
|
17,000 |
|
March 21 |
Paid
to Shyam Lal in full settlement |
|
14,700 |
|
March 23 |
Cash
Sales 5 Keyboards @ `1,200 each and 5 Mouse @ `600 each* |
|
|
|
March 25 |
Paid
Salary |
|
2,500 |
|
March 28 |
Paid
Rent* |
|
1,500 |
|
March 30 |
Paid
into bank |
|
5,000 |
|
March 31 |
Drew
cash for personal expenses |
|
500 |
|
|
|
|
|
Answer:
|
Cash Book |
|||||||||
|
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
|
2024 |
|
|
|
|
2024 |
|
|
|
|
|
March 01 |
To
Capital A/c |
|
50,000 |
|
March 01 |
By
Purchases A/c |
|
5,000 |
|
|
March 05 |
To
Cash A/c |
C |
|
15,000 |
March 02 |
By
Purchases |
|
20,000 |
|
|
March 10 |
To
Ramesh Chand |
|
|
75,000 |
March 05 |
By
Bank A/c |
C |
15,000 |
|
|
March 14 |
To Ramesh Chand |
|
|
36,000 |
March 20 |
By
Cash A/c |
C |
|
17,000 |
|
March 20 |
To
Bank A/c |
C |
17,000 |
|
March 21 |
By
Shyam Lal |
|
14,700 |
|
|
March 23 |
To
Sales A/c |
|
9,000 |
|
March 25 |
By
Salary A/c |
|
2,500 |
|
|
March 30 |
To
Cash A/c |
C |
|
5,000 |
March 28 |
By
Rent A/c |
|
1,500 |
|
|
|
March 30 |
By
Bank A/c |
c |
5,000 |
|
||||
|
March 31 |
By
Drawing A/c |
|
500 |
|
|||||
|
|
|
|
|
|
March 31 |
By Balance c/d |
|
31,800 |
94,000 |
|
|
|
|
|
|
|||||
|
|
|
|
77,080 |
1,44,440 |
|
|
|
77,080 |
1,44,440 |
|
|
|
|
|
|
|
|
|
|
|
|
Purchases Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
Amount (`) |
|
2024 |
|
|
|
|
|
|
Mar 01 |
Hari,
Lucknow 5 laptops @ `35,000 each |
|
|
1,75,000 |
|
|
|
5
Desktop @ `25,000 each |
|
|
1,25,000 |
|
|
|
|
|
|
3,00,000 |
|
|
|
Less: Trade Discount@15% |
|
|
45,000 |
2,55,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mar 18 |
Shyam
Lal, Delhi |
|
|
|
|
|
|
10
keyboards @ `1,000 each |
|
|
10,000 |
|
|
|
10
Mouse @ `5,000 each |
|
|
5,000 |
15,000 |
|
|
|
|
|
|
|
|
Mar 31 |
Purchases
A/c……. Dr. |
|
|
|
2,70,000 |
|
|
|
|
|
|
|
|
Sales Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
Value (`) |
|
2024 |
|
|
|
|
|
|
Mar 07 |
Shri
Rames Chand Kanpur |
|
|
|
|
|
|
2
laptops @ `32,000 each |
|
|
64,000 |
|
|
|
2
Desktop @ `32,000 each |
|
|
48,000 |
1,12,000 |
|
|
|
|
|
1,12,000 |
|
|
|
|
|
|
|
|
|
Mar 15 |
Jagdish,
Kolkata |
|
|
|
|
|
|
2
Laptops @ `35,000 each |
|
|
70,000 |
|
|
|
2
Desktops @ `25,000 each |
|
|
50,000 |
|
|
|
|
|
|
1,20,000 |
|
|
|
Less: 5% TD |
|
|
6,000 |
1,14,000 |
|
|
|
|
|||
|
Mar 31 |
Sales
A/c…. Cr. |
|
|
|
2,26,000 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance b/d |
|
50,000 |
March 01 |
By Cash A/c |
|
50,000 |
|
|
|
|
50,000 |
|
|
|
50,000 |
|
|
|
|
|
|
|
|
|
|
Purchases Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 01 |
To
Cash A/c |
|
5,000 |
March 31 |
By Balance c/d |
|
2,95,000 |
|
March 02 |
To
Cash A/c |
|
20,000 |
|
|
|
|
|
March 31 |
To Sundries from Purchaser Book |
|
2,70,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,95,000 |
|
|
|
2,95,000 |
|
|
|
|
|
|
|
|
|
|
Hari |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 31 |
To Balance c/d |
|
2,55,000 |
March 01 |
By Purchases |
|
2,55,000 |
|
|
|
|
|
||||
|
|
|
|
|
||||
|
|
|
|
2,55,000 |
|
|
|
2,55,000 |
|
|
|
|
|
|
|
|
|
|
Ramesh Chand |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 07 |
To
Sales A/c |
|
1,12,000 |
March 10 |
By
Bank A/c |
|
75,000 |
||
|
March 14 |
By
Bank A/c |
|
36,000 |
||||||
|
March 14 |
By
Discount Allowed A/c |
|
1,000 |
||||||
|
|
|
|
1,12,000 |
|
|
|
1,12,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Sales Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 31 |
To
Balance c/d |
|
2,35,000 |
March 23 |
By
Cash A/c |
|
9,000 |
||
|
|
|
|
|
March 31 |
By
Sundries from Sales Book |
|
2,26,000 |
||
|
|
|
|
2,35,000 |
|
|
|
2,35,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Jagdish |
|||||||
|
Dr. |
|
|
|
|
|
|
Cr. |
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
|
2024 |
|
|
|
2024 |
|
|
|
|
March 15 |
To
Sales A/c |
|
1,14,000 |
March 31 |
By
Balance c/d |
|
1,14,000 |
|
|
|
|
|
||||
|
|
|
|
1,14,000 |
|
|
|
1,14,000 |
|
|
|
|
|
|
|
|
|
|
Discount Allowed Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 14 |
To
Ramesh Chand |
|
1,000 |
March 31 |
By
Balance c/d |
|
1,000 |
||
|
|
|
|
1,000 |
|
|
|
1,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Shyam Lal |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 21 |
To
Cash A/c |
|
14,700 |
March 18 |
By
Purchases A/c |
|
15,000 |
||
|
March 21 |
To
Discount Received A/c |
|
300 |
||||||
|
|
|
|
16,800 |
|
|
|
16,800 |
||
|
|
|
|
|
|
|
|
|
||
|
Rent Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 28 |
To
Cash A/c |
|
1,500 |
March 31 |
By
Balance c/d |
|
1,500 |
||
|
|
|
|
1,500 |
|
|
|
1,500 |
||
|
|
|
|
|
|
|
|
|
||
|
Drawings Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 31 |
To
Cash A/c |
|
500 |
March 31 |
By
Balance c/d |
|
500 |
||
|
|
|
|
500 |
|
|
|
500 |
||
|
|
|
|
|
|
|
|
|
||
|
Discount Received Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 31 |
To
Balance c/d |
|
300 |
March 21 |
By
Shyam lal |
|
300 |
||
|
|
|
|
300 |
|
|
|
300 |
||
|
|
|
|
|
|
|
|
|
||
|
Salary Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
(`) |
Date |
Particulars |
J.F. |
(`) |
||
|
2024 |
|
|
|
2024 |
|
|
|
||
|
March 25 |
To
Cash A/c |
|
2,500 |
March 31 |
By
Balance c/d |
|
2,500 |
||
|
|
|
|
2,500 |
|
|
|
2,500 |
||
|
|
|
|
|
|
|
|
|
||
|
Trial Balance As on 30th April
2024 |
||||
|
S. No. |
Particular |
J.F. |
Debit (`) |
Credit (`) |
|
1 |
Capital |
|
|
50,000 |
|
2 |
Purchases |
|
2,95,000 |
|
|
3 |
Hari |
|
|
2,55,000 |
|
4 |
Jagdish |
|
1,14,000 |
|
|
5 |
Sales |
|
|
2,35,000 |
|
6 |
Discount
Allowed |
|
1,000 |
|
|
7 |
Rent |
|
1,500 |
|
|
8 |
Discount
Received |
|
|
300 |
|
9 |
Cash |
|
31,800 |
|
|
10 |
Bank |
|
94,000 |
|
|
11 |
Drawings |
|
500 |
|
|
12 |
Salary |
|
2,500 |
|
|
|
|
|
5,40,300 |
5,40,300 |
|
|
|
|
|
|
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Ts Grewal Solution 2024-2025
Class 11th
Chapter 11 – Special Purpose Book II – Other Books