CBSE Class 11-commerce Answered
Book of Rohan Journal Entries |
|||||
Date |
Particulars |
L.F. |
Dr. Rs. |
Cr. Rs. |
|
2015 |
|
|
|
||
Feb 02 |
Bill Receivable A/c |
Dr. |
|
9,000 |
|
|
---------- To Gaurav A/c |
|
|
|
9,000 |
|
(Being bill drawn of Gaurav for 3 months) |
|
|
|
|
Feb 02 |
Bank A/c |
Dr. |
|
8,730 |
|
|
Discounting Charges A/c |
Dr. |
|
270 |
|
|
---------- To Bill Receivable A/c |
|
|
|
9,000 |
|
(Being bill discounted with the bank @ 12% p.a.) |
|
|
|
|
May 05 |
Gaurav A/c |
Dr. |
|
9,000 |
|
|
---------- To Bank A/c |
|
|
|
9,000 |
|
(Being cheque sent to Gaurav) |
|
|
|
|
Book of Gaurav Journal Entries |
|||||
Date |
Particulars |
L.F. |
Dr. Rs. |
Cr. Rs. |
|
2015 |
|
|
|
||
Feb 02 |
Rohan A/c |
Dr. |
|
9,000 |
|
|
---------- To Bills Payable A/c |
|
|
|
9,000 |
|
(Being acceptance given to Rohan) |
|
|
|
|
May 05 |
Bank A/c |
Dr. |
|
9,000 |
|
|
---------- To Rohan A/c |
|
|
|
9,000 |
|
(Being cheque received from Rohan) |
|
|
|
|
May 05 |
Bills Payable A/c |
Dr. |
|
9,000 |
|
|
---------- To Cash A/c |
|
|
|
9,000 |
|
(Being bill honoured on maturity) |
|
|
|
|