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Question No 06 Chapter No 9
06. Prepare Journal Entries of the following postings:-
(i)
Purchase A/c | |||||||
Dr. | Cr. | ||||||
Date | Particular | J.F | Amount | Date | Particular | J.F | Amount |
To cash A/c | 50,000 |
(ii)
Salaries A/c | |||||||
Dr. | Cr. | ||||||
Date | Particular | J.F | Amount | Date | Particular | J.F | Amount |
To cash A/c | 20,000 |
(iii)
Interest A/c | |||||||
Dr. | Cr. | ||||||
Date | Particular | J.F | Amount | Date | Particular | J.F | Amount |
20,000 | By cash A/c | 800 |
(iv)
Mohan A/c | |||||||
Dr. | Cr. | ||||||
Date | Particular | J.F | Amount | Date | Particular | J.F | Amount |
To sale A/c | 40,000 | ||||||
To Output CGST A/c | 3,600 | ||||||
To Output SGST A/c | 3,600 |
The solution of Question No 06 Chapter No 9: –
In the Books of Radhika Traders |
|||||
Date | Particulars |
L.F. | Debit | Credit | |
2019 | |||||
(i) | Purchases A/c | Dr. | 50,000 | ||
To Cash A/c | 50,000 | ||||
(Being Goods purchased for cash) | |||||
(ii) | Salaries A/c | Dr. | 20,000 | ||
To Cash A/c | 20,000 | ||||
(Being Salary paid in cash) | |||||
(iii) | Cash A/c | Dr. | 800 | ||
To Interest A/c | 800 | ||||
(Being Received interest in cash) | |||||
(iv) | Mohan’s A/c | Dr. | 47,200 | ||
To Sale A/c | 40,000 | ||||
To Output CGST A/c | 3,600 | ||||
To Output SGST A/c | 3,600 | ||||
(Being cheque from ram) | |||||
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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution
- Chapter 1 Evolution of Accounting & Basic Accounting Terms
- Chapter 2 Accounting Equations
- Chapter 3 Meaning and Objectives of Accounting
- Chapter 4 Double Entry System
- Chapter 5 Books of Original Entry – Journal
- Chapter 6 Accounting for Goods and Service Tax (GST) (Coming soon)
- Chapter 7 Books of Original Entry – Cash Book (Coming soon)
- Chapter 8 Books of Original Entry – Special Purpose Subsidiary Books (Coming soon)
- Chapter 9 Ledger (Coming soon)
- Chapter 10 Trial Balance and Errors (Coming soon)
- Chapter 11 Bank Reconciliation Statement (Coming soon)
- Chapter 12 Depreciation (Coming soon)
- Chapter 13 Bills of Exchange (Coming soon)
- Chapter 14 Generally Accepted Accounting Principles(GAAP)
- Chapter 15 Bases of Accounting
- Chapter 16 Accounting Standards and International Financial Reporting Standard(IFRS) (Coming soon)
- Chapter 17 Capital and Revenue
- Chapter 18 Provisions and Reserves
- Chapter 19 Final Accounts (Coming soon)
- Chapter 20 Final Accounts – With Adjustments (Coming soon)
- Chapter 21 Errors and their Rectification (Coming soon)
- Chapter 22 Accounts from Incomplete Records – Single Entry System (Coming soon)
- Chapter 23 Accounts of Not-for-Profit Organisations (Coming soon)
- Chapter 24 Computerised Accounting System (Coming soon)
- Chapter 25 Introduction to Accounting Information System (Coming soon)
Check out the Accountancy Class +1 by D.K. Goal (Arya Publication) from their official Site.
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