a
(9)Journalise the following:
115
Purchased one type writer from Universal Traders for Rs. 3,500.
b. Purchased one second hand machinery for Rs. 37,000 and immediately spent Rs. 3,000 on its repel
Paid Rs. 50 for refreshment
d. Depreciate machinery and furniture worth Rs. 40,000 and Rs. 10,000 respectively a 10% p.a.
Amount of Rs. 1,000 due from Alphonsa is irrecoverable as he became insolvent.
f. An amount of Rs. 500 written off as bad debts last year is recovered.
8. Priti who owes Rs. 5,000 becomes insolvent, only 50 paise in a rupee is received
(10)
On 1" January 1989 Ashok Das commenced business with cash at bank Rs. 10,000, stock
12,000, furniture & fittings Rs. 3,500, loan from Smt Shanti Das Rs. 8,000.
Give the opening Journal entry.
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Answer:
a.type writer a/c. Dr 3500
to cash a/c. 3500
( being type writer was purchased)
b. machinery a/c. Dr. 40000
to cash a/c. 40000
( being machinery purchased and including expenses made in machinery immediate
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