Question No 35 Chapter No 13 – D.K Goal 11 Class

Question No 35 Chapter No 13
Q-35 - CH-13 - D.K Goal +1 Book 2020 - Solution


Question No 35 Chapter No 13


Additional Question

Q. 35. (a) Journalise the following in the books of Hari.
Sohan informs Hari that Mohan’ s acceptance for f 13,000, endorsed in favour of Sohan by Hari, has been dishonoured. Sohan agrees to accept f3,000 in cash and an acceptance at 3 months together with interest @ 12% per annum.
(b) Journalise the following in the books of Harish.
Hansh sends Hari’s acceptance for 26,000 to Babu to meet his acceptance for the like amount in favour of Babu

The solution of Question No 35 Chapter No 13: –

In the books of Hari
Date  Particulars
(a)Mohan A/cDr. 13,000 
 To Sompal A/c   13,000
 (Being dishonour of Mohan’s endorsed in favour of Sohan)    
 Interest A/cDr. 300 
 To Sohan A/c   300
 (Being interest due on Rs 10,000)    
 Sompal A/cDr. 13,300 
 To Cash A/c   3,000
 To Bill Payable A/c   10,300
 (Being settlement of Sohan’s account by payment in cash and new acceptance)    
(b)Bill Receivable A/cDr. 13,000 
 To Bill Receivable A/c   13,000
 (Being new bill drawn on Sompal)    

Bills Payable Book | Subsidiary Books | Examples


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

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D K Goel accountancy +1 – ISC_Accounts_11_20_ImageQuestion No 42 Chapter No 11 – D.K Goal 11 Class



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