CBSE Class 11-commerce Answered
Journal Entry
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 |