CBSE Class 11-commerce Answered
Book of Kailash Journal Entries |
|||||
Date |
Particulars |
L.F. |
Dr. Rs. |
Cr. Rs. |
|
2015 |
|
|
|
||
Mar 10 |
Bills Receivable A/c |
Dr. |
|
45,000 |
|
|
----------To Jignesh A/c |
|
|
|
45,000 |
|
(Being bill received from Jignesh for a period of 45 days) |
|
|
|
|
|
|
|
|
|
|
Apr 24 |
Bill Sent for Collection A/c |
Dr. |
|
45,000 |
|
|
----------To Bills Receivable A/c |
|
|
|
45,000 |
|
(Being bill sent for collection to the bank) |
|
|
|
|
|
|
|
|
|
|
Apr 27 |
Bank A/c |
Dr. |
|
44,900 |
|
|
Bank Charges A/c |
Dr. |
|
100 |
|
|
----------To Bill Sent for Collection A/c |
|
|
|
45,000 |
|
(Being bill collected by the bank and bank charges paid) |
|
|
|
|
|
|
|
|
|
|
Book of Jignesh Journal Entries |
|||||
Date |
Particulars |
L.F. |
Dr. Rs. |
Cr. Rs. |
|
2015 |
|
|
|
||
Mar 10 |
Kailash A/c |
Dr. |
45,000 |
|
|
|
----------To Bills Payable A/c |
45,000 |
|||
|
(Being bill drawn for a period of 45 days) |
|
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|
|
|
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Apr 27 |
Bills Payable A/c |
Dr. |
|
45,000 |
|
|
----------To Cash A/c |
|
|
|
45,000 |
|
(Being bill duly met on maturity) |
|
|
|
|
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