CBSE Class 11-commerce Answered

Date

Particulars

L.F.

Dr.

Rs. 

Cr.

 Rs. 

2016

April 04

Closing stock A/c                              Dr.

80,000

To Trading A/c

80,000

(Being the closing stock brought into account)

April 08

Stationery A/c                                     Dr.

100

To Cash A/c

100

(Being cash paid for stationery)

April 10

Cash  A/c                                            Dr.

800

To Railway Claim A/c

800

(Being the cash received in full settlement of claim for damages from railway)

April 12

Cash A/c                                             Dr.

8,646

Discount Allowed A/c                        Dr.

54

To Divya A/c

8,700

(Being the cash received from Divya and allowed him discount)

April 14

Cash  A/c                                            Dr.

970

To Investment A/c

970

(Being 60 shares in Rupal Ltd. sold @ Rs.17,  brokerage Rs.50)

April 20

Cash A/c                                             Dr.

2,000

To Rent  A/c

2,000

(Being the rent paid)

April 22

Auto Rickshaw A/c                            Dr.

10,000

To Cash A/c

(Being the auto rickshaw bought for delivering goods to customers)

10,000