Financial Accounting Preparing Journals And Trial Balance Homework Help
- September 22, 2017
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- Category: Accounting QA
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1.Enter the following transactions of Narayana in the proper books of original entry, post them into the ledger, balance the accounts and extract a Trial Balance as on Mar 31, 2009.
2009 | |
Mar 1 | Cash-in-hand Rs 300; Cash at Bank Rs 10,000; Stock Rs 7,500; Debtors: Sekhar Rs 2,250, Parul Rs 3,100, Renu Rs 4,200; Furniture Rs 2,700; Computers Rs 29,250; Creditors: Shree Rs 2,400, Raj Rs 3,400 |
Mar 2 | Paid wages Rs 600 |
Mar 3 | Cash sales Rs 840 |
Mar 4 | Withdrawn from Bank Rs 1,250 |
Mar 5 | Sold to Rao 15 pieces of T-Shirts @ Rs 100 per T-Shirt |
Mar 6 | Purchased 80 pieces of T-Shirts @ Rs 70 per T-Shirt |
Mar 7 | Purchased a computer table for Rs 2,900 from Royal and Co. |
Mar 8 | Cash sales Rs 11,000 |
Mar 9 | Deposited with Bank Rs 2,800 |
Mar 10 | Received a cheque from Rao Rs 1,100 |
Mar 11 | Renu pays a cheque Rs 4,000 in full settlement of her account |
Mar 12 | Paid to Shree Rs 1,200; Discount received Rs 20 |
Mar 13 | Loan from Bank Rs 20,000 |
Mar 14 | Purchased from Khuber 40 T-Shirts @ Rs 75 each; 50 pieces of casual wears @ Rs 125 each. Trade discount 25% |
Mar 15 | Purchased from Krishna Mart: 50 jeans @ Rs 120 each; 100 banians @ Rs 25 each. Trade discount 10% |
Mar 16 | Sold to Meena Enterprises: 40 jeans @ Rs 200 each; 50 banians @ Rs 45 each. Trade discount 10% |
Mar 17 | Paid Krishna Mart Rs 6,000 by cheque and Rs 1,000 cash |
Mar 18 | Paid Electricity bills Rs 750; Mobile recharges Rs 285 |
Mar 19 | Sekhar pays Rs 1,600; Discount allowed Rs 25 |
Mar 20 | Parul settles her account by cheque Rs 3,000 |
Mar 21 | Paid to Raj by cheque Rs 2,250; Discount received Rs 45 |
Mar 22 | Cash withdrawn for physician consultation Rs 600 |
Mar 23 | Old newspapers sold for Rs 75 |
Mar 24 | Sold to Ravi & Co. 10 T-Shirts @ Rs 100 each; 5 pieces of casual wears @ Rs 200 each. Trade discount 10% |
Mar 25 | Received acceptance from Ravi & Co. for Rs 1,250 |
Mar 26 | Goods returned to Khuber Rs 275 |
Mar 27 | Sales returns from Meena Enterprises Rs 700 |
Mar 28 | Cheque received from Parul returned dishonoured. Parul found insolvent. Only 50% recovered. |
2.On 1, Apr 2009, the following were the ledger balance of Vasant.
Cash-in-hand – Rs 5,000. | |
Cash at Bank – Rs 60,000. | |
Bills-Payable – Rs 7,000. | |
Stock – Rs 30,000. | |
Mr. A – Rs 7,000 (Dr.). | |
Mr. B – Rs 15,000; (Cr). | |
Mr. C. –Rs 9,000 (Dr.). | |
Mr. D – Rs 4,300 (Cr). | |
Other transactions | |
Apr 2 | Bought goods from Mr. B – Rs 7,500. |
Apr 4 | Sold goods to Mr. B – Rs 6,000. |
Apr 6 | Bought goods from Mr. D – Rs 7,000. |
Apr 8 | Sold to Mr. A – Rs 4,000. |
Apr 10 | Paid to Mr. by cheque – Rs 9,000. |
Apr 12 | Received from Mr. C – Rs 10,000. |
Allowed him discount – Rs 100. | |
Apr 14 | Accepted Mr. D‘s bills at 2 months Rs 5,000. |
Apr 15 | Sold goods to Mr. C – Rs 6,500. |
Apr 17 | Paid rent by cheque – Rs 2,300. |
Apr 20 | Sold to Mr. A – Rs 8,000. |
Apr 22 | Paid salaries by cheque – Rs 4,800. |
Make journal entries and post them to ledger and balance them. |
Make journal entries and post them to ledger and balance them.
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3.Enter the following transactions in the proper subsidiary books
2009 | Apr 1 | Bought goods from Mr. A. Rs 20,000 less trade discount at 10% |
Apr 3 | Sold goods to Mr. B Rs 25,000. Trade discount at 5% | |
Apr 5 | Purchased goods Rs 40,000 from Mr. C. Trade discount at 10% | |
Apr 6 | Returned to Mr. A. goods Rs 5,000 | |
Apr 10 | Mr. B returned goods Rs 6,000 | |
Apr 15 | Returned goods to Mr. C Rs 4,500 |
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