Question No 06 Chapter No 9

Question No 06 Chapter No 9

06. Prepare Journal Entries of the following postings:-

(i)

Purchase A/c
Dr.    Cr.  
DateParticularJ.FAmountDateParticularJ.FAmount
 To cash A/c 50,000    

(ii)

Salaries A/c
Dr.    Cr.  
DateParticularJ.FAmountDateParticularJ.FAmount
 To cash A/c 20,000    

(iii)

Interest A/c
Dr.    Cr.  
DateParticularJ.FAmountDateParticularJ.FAmount
   20,000 By cash A/c 800

(iv)

Mohan A/c
Dr.    Cr.  
DateParticularJ.FAmountDateParticularJ.FAmount
 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
DateParticulars
L.F.DebitCredit
2019     
(i)Purchases A/cDr. 50,000 
 To Cash A/c   50,000
 (Being Goods purchased for cash)   
      
(ii)Salaries A/cDr. 20,000 
 To Cash A/c  20,000
 (Being Salary paid in cash)   
     
(iii)Cash A/cDr. 800 
 To Interest A/c   800
 (Being Received interest in cash)    
      
(iv)Mohan’s A/cDr. 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)    
     

 

What is Ledger in accounting – explain its Types

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