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