
Question 11a Chapter 4 - Unimax
11. (a) Enter the following transactions in
2021
April 10 Received Rs. 2,900 by cheque from Rohit and allowed him discount Rs. 100.
April 15 Paid Rs. 4,400 to Shri by cheque and availed a discount of Rs. 100.
April 17 Received 5,900 from Sunaina in full settlement of her account of Rs. 6,000.
April 19 Paid Rs. 4,950 to Komal in full settlement of his account Rs. 5,000.
April 22 Paid Rs. 5,400 to Anand and availed a discount Rs. 100.
April 28 Received Rs. 6,300 from Shriya in the full settlement of her account of Rs. 6,500 cheque
JOURNAL OF HITESH
| Date | Particulars | L.F. | Debit | Credit | |
|---|---|---|---|---|---|
| 2021 | |||||
| April 10 | Bank A/c | Dr. | 2,900 | ||
| Discount allowed A/c | Dr. | 100 | |||
| To Rohit A/c | 3,000 | ||||
| (Being cash Received from Rohit ) | |||||
| April 15 | Shri A/c | Dr. | 4,500 | ||
| To Bank A/c | 4,400 | ||||
| To Discount received A/c | 100 | ||||
| (Being cash paid to Shri ) | |||||
| April 17 | Cash A/c | Dr. | 5,900 | ||
| Discount allowed A/c | Dr. | 100 | |||
| To Sunaina A/c | 6,000 | ||||
| (Being cash Received from Sunaina ) | |||||
| April 19 | Komal A/c | Dr. | 5,000 | ||
| To Cash A/c | 4,950 | ||||
| To Discount received A/c | 50 | ||||
| (Being cash paid to Komal) | |||||
| April 22 | Anand A/c | Dr. | 5,500 | ||
| To Cash A/c | 5,400 | ||||
| To Discount received A/c | 100 | ||||
| (Being cash paid to Anand ) | |||||
| April 28 | Bank A/c | Dr. | 6,300 | ||
| Discount allowed A/c | Dr. | 200 | |||
| To Shriya A/c | 6,500 | ||||
| (Being cash Received from Shriya in full statement ) | |||||
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Opening Journal Entry – its Rules and Examples
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Opening Journal Entry – its Rules and Examples - In Hindi
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Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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