New PDF release: Accounting and Financial Management for BCA and MCA

By Rao M.E. Thukaram

ISBN-10: 8122418899

ISBN-13: 9788122418897

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Sample text

To John’s loan a/c (Being loan received from John) 2,000 Credit 800 700 300 1,000 800 200 50 1,050 1,000 2,000 Problem 8. Write transactions for the following journal entires :Date 1. 2. 3. Particulars LF Cash a/c To Capital a/c Dr. Cash a/c To Mrs. Manohar’s a/c Dr. Interest on Loan a/c To Cash a/c Dr. Debit Credit 5,000 5,000 2,000 2,000 200 200 Accounting and Financial Management 26 Date 4. 5. 6. 7. 8. 9. 10. 11. Particulars LF Prepaid Rent a/c To Cash a/c Dr. Cash a/c To Rent a/c Dr. Mrs. Manohar’s loan a/c Interest on loan a/c To Cash a/c Dr.

To Cash To Discount (Being payment made and discount received) 5,250 Rahim’s a/c To Sales a/c (Being goods sold) 7,000 5,000 250 Dr. 7,000 Drawings a/c Dr. To Rahim’s a/c (Being goods bought from him for domestic use) 2,500 Repairs a/c Dr. To Cash (Being repair charged of car paid to Ram) 5,000 2,500 5,000 In the books of Rahim Date 1. 2. Particulars LF Ram’s a/c To Sales a/c (Being credit sale of goods) Dr. Purchases a/c To Cash a/c (Being cash purchase of goods) Dr. Debit Credit 1,000 1,000 8,000 8,000 Journal Date Particulars 3.

13. Sold 10 carpets to Mr. Chandanlal at Rs. 1000 each. 16. Returned 2 carpets to Mr. Champalal . 25. Sold to Miss Fatima 8 special carpets at Rs. 1200 each. 28. Chandanlal returned 2 carpets to us. [Answers : Total of purchases book Rs. 45500. Total of sales book Rs. 21400. Total of purchases returns book Rs. 2600. Total of sales returns book Rs. ] EXERCISE 4 Enter the following transactions in the proper subsidiary books and post the same in the ledger. 2004 March, 1. Purchased goods from Shankar traders Rs.

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Accounting and Financial Management for BCA and MCA by Rao M.E. Thukaram


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