Question No 02 Chapter No 9

Question No 02 Chapter No 9

02. On 1st April 2015 the Position of Mr. Desai was a follows:
Cash 22,400; Sundry Debtors 1,20,000; Stock 1,50,000; Building 2,00,000; Machinery 1,45,000; Sundry Creditor 80,200; Bank (Cr.) 32,200 and Bills Payable 5,000
Pass the necessary opening entry and post the same in the ledger.

The solution of Question No 02 Chapter No 9: –

In the Books of Radhika Traders
DateParticulars
L.F.DebitCredit
2019     
 Cash A/cDr. 22,400 
 Sundry Debtors A/cDr. 1,20,000 
 Stock A/cDr. 1,50,000 
 Building A/cDr. 2,00,000 
 Machinery A/cDr. 1,45,000 
 To Sundry Creditors A/c   80,200
 To Bank A/c   32,200
 To Bill payables A/c   5,000
 To Capital A/c   5,20,000
 (Being business started with cash)   
     

 

Dr.Cash A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
 To Balance b/d 22,400    
     By Balance c/d 22,400
   22,400   22,400
Dr.Capital A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
     By Balance b/d 5,20,000
 To Balance c/d 5,20,000    
   5,20,000   5,20,000
Dr.Sundry Debtors A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
 To Balance b/d 1,20,000    
        
     By Balance c/d 1,20,000
   1,20,000   1,20,000
Dr.Stock A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
 To Balance b/d 1,50,000    
        
     By Balance c/d 1,50,000
   1,50,000   1,50,000
Dr.Building A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
 To Balance b/d 2,00,000    
        
    Mar. 31By Balance c/d 2,00,000
   2,00,000   2,00,000
Dr.Machinery A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
 To Balance b/d 1,45,000    
     By Balance c/d 1,45,000
   1,45,000   1,45,000
Dr.Sundry Creditor A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
     By Balance b/d 80,200
 To Balance c/d 80,200    
   80,200   80,200
Dr.Bank A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
     By Balance b/d 32,200
 To Balance c/d 32,200    
   32,200   32,200
Dr.Bill payable A/cCr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
     By Balance b/d 5,000
 To Balance c/d 5,000    
   5,000   5,000

What is Ledger in accounting – explain its Types

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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution

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