[Ans. Total of Jounid. U
21. Journalise the following:
(1) Paid wages for installing a machine worth Rs. 3,000.
(ii) Rs. 500 treated as Bad debts last year has been recovered this year.
(111) Closing stock worth Rs. 5,000 was destroyed by fire and Insurance company admi
ted claim of Rs. 4,500.
(iv) The Owner withdraw Rs. 6,600 to meet his house hold expenses.
[Ans. Total of Journal Rs. 15,100.]
in Journal Book :
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Answer:
machine a/c dr. 3000
To cash a/c. 3000
(Being the wages paid for installing a machine)
2)cash a/c dr. 500
To bad debts recover a/c 500
(Being the bad debts recovered)
3)cash a/c dr. 4500
profit and loss a/c dr 500
To insurance a/c. 5000
(Being the goods insured)
4) drawing a/c dr. 6600
To cash. 6600
(Being the cash withdrawn for personal use)
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