Question

2018
April 2 Bought goods of the list price of 36,000 from Khanna Brothers less 15%
trade discount and 2% cash discount and paid 40% price at the same time.
3 Received a draft from Mohan in full settlement and deposited it into
Bank
5 Purchased goods from Suresh of the list price of 8,000 at 20% trade
discount and paid him by cheque.
8 Sold goods and received a cheque
10 Deposited the above cheque into Bank
12 Sohan deposited in our Bank A/C
16 Paid Income Tax by Cheque
20 Received a cheque from Sohan and sent to Bank
Discount allowed
21 Withdrew from Bank-for office
for private use
23 Sent a cheque to X in full settlement of his A/C
27 Cheque of Sohan returned by the bank as dishonoured.
28 Dinesh was declared insolvent and a payment of 60 paise in a received
from his estate by a Cheque
30 Bank allowed Interest
Paid for Rent by cheque
Paid for travelling expenses by cheque
4,000
5,600
7,800
200
2,000
4,000
4,900
as,
350
1,500
500
Pass Journal entries for the above transactions.
[Ans. Capital 1,00,000; Total 2,35,450.]
Hints : April 2: Cash paid 1,999; Cash discount 41.
April 8: Cash account will be debited and Sales account will be credited.
April 10: Bank account will be debited and Cash account will be credited.
April 16:
Income Tax is the personal expenses of the proprietor, hence, will be
treated as drawings.
April 27: Sohan will be debited from 8,000; Bank will be credited from
7,800 and Discount Allowed account will be credited from 200.
April 30 :
Bank account will be debited and interest received account will be
credited for the amount of
interest.​

Answer 1

Answer:

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Answer 2

Answer:

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