CBSE Class 11-commerce Answered

Date

Particulars

L.F.

Dr. (Rs.)

Cr. (Rs.)

2016

April 31

i.

Office Equipment 

Dr.

5,00,000

 To Kapoor Traders

5,00,000

(Being Office equipment purchased on credit from Kapoor Traders)

ii.

Rent A/c 

Dr.

30,000

 To Outstanding Rent A/c

30,000

(Being rent due but not paid)

iii.

Depreciation A/c

25,000

 To Furniture A/c

25,000

(Being depreciation charged on Furniture)

iv.

Accrued Interest A/c 

Dr.

12,000

 To Interest A/c

12,000

(Being interest accrued but not received)

v.

Closing Stock A/c 

Dr.

16,000

 To Trading A/c