300
(N.C.E.R.T.)
A.
Ans. Total of Journal 4,83,200]
निम्न व्यवहारों को रोजनामचे में लिखिये:
Record the following transactions in the Journal :
1 महावीर को माल बेचा (Sold goods to Mahaveer)
2. महावीर ने माल वापस किया (Goods returned by Mahaveer)
3. दिनेश से माल खरीदा (Purchased goods from Dinesh)
दिनेश को माल वापस किया (Goods returned to Dinesh)
करते समय महावीर से₹7,500 प्राप्त हुए (Cash received from Mahaveer in full
5.
settlement of his account)
6.
जलपान के लिए दिये (Paid for refreshment)
7.
₹60.000 मूल्य की मशीनरी पर 10% प्रति वर्ष की दर से बस लगाइए। (Depreciate Machinery worth
₹50,000@10%per annum)
8. व्यक्तिगत प्रयोग के लिए निकाले (Withdrew for personal use)
[Ans-J/ETotal ₹31,100)
10,000
2,000
5,000
500
7,500
1001
50.000
500
Answers
Answer:
लगाइए। (Depreciate Machinery worth
₹50,000@10%per annum)
8. व्यक्तिगत प्रयोग के लिए निकाले (Withdrew for personal use)
[Ans-J/ETotal ₹31,100)
10,000
2,000
5,000
500
7,500
1001
50.000
500
Following are the journal entries for this question.
Explanation:
1) Mahaveer dr. 10,000
to sales a/c 10,000
( being goods sold to Mahaveer )
2) sales return a/c dr. 2,000
to Mahaveer 2,000
( being goods returned by Mahaveer )
3) purchase a/c dr. 5,000
to Dinesh 5,000
( being goods purchased from Dinesh )
4) Dinesh dr. 500
to purchase return a/c 500
( being goods returned to Dinesh )
5) cash a/c dr. 7,500
discount allowed a/c dr. 500
to Mahaveer 8,000
( being cash received from Mahaveer in full settlement )
6) refreshment a/c dr. 1,001
to cash a/c 1,001
( being paid for refreshment )
7) depreciation a/c dr. 5,000
to machinery a/c 5,000
( being machinery worth ₹50,000 depreciated @ 10 % p.a. )
8) drawings a/c dr. 500
to purchase a/c 500
( being cash withdrawn for personal use )