Question No 25 Chapter No 5 - D.K Goal Class 11

Question No 25 Chapter No 5

25.Journalise the following:


1	Purchased goods for 25,000 for Cash and paid 200 for carriage on these goods.
2	Purchased goods for 40,000 on Credit from Sudhir and paid 500 for carriage on these goods.
3	Received an order of goods for Rs 50,000 from Gopal
4	Purchased machinery for 20,000 and spent 500 on its carriage and 300 on its installation.
5	Purchased goods from Anil for 15,000.
6	Sold 1/3 rd of the above goods at a profit of 20% on cost.
7	Gopal’s order was executed and cartage Rs 2,000 was paid in this connection
8	Goods costing 12,000 sold to Mr. X, issued invoice at 25% above cost less 10% trade discount
9	Provide 20% depreciation on furniture costing 10,000.
10	Gave as charity − Cash 500 and Goods 2,000.

The solution of Question No 25 Chapter No 5: –

In the Books of Radhika Traders
Date	Particulars		L.F.	Debit	Credit
2019
1	Purchases A/c	Dr.		25,000
	Carriage A/c	Dr.		200
	To Cash A/c				25,200
	(Being Purchased goods for cash and carriage paid)

2	Purchases A/c	Dr.		40,000
	To Sudhir’s A/c				40,000
	(Being Goods purchased on credit from Sudhir )

	Carriage A/c	Dr.		500
	To Cash A/c				500
	(Being Carriage paid on goods purchased from Sudhir)

4	Machinery A/c	Dr.		20,800
	To Cash A/c				20,800
	(Being Machinery purchased and expenses paid)

5	Purchases A/c	Dr.		15,000
	To Anil’s A/c				15,000
	(Being Purchased goods on credit from Anil )

6	Cash A/c	Dr.		6,000
	To Sales A/c				6,000
	(Being Goods purchased from Anil sold for cash at a profit of 20)

7	Gopal A/c	Dr.		52,000
	To Sale A/c				50,000
	To Cartage A/c				2,000
	(Being goods sold to Gopal and paid cartage)

8	X’s A/c *	Dr.		13,500
	To Sales A/c				13,500
	(Being Goods sold to X )

9	Depreciation A/c	Dr.		2,000
	To Furniture A/c				2,000
	(Being Depreciation charged on furniture)

10.	Charity A/c	Dr.		2,500
	To Cash A/c				500
	To Purchases A/c				2,000
	(Being Depreciation charged on furniture)