Question

distributed goods worth rs. 200 as free samples and goods taken away by the proprietor for personal use rs. 100​

Answer 1

Explanation:

Separate entries:

1) Distributed goods worth ₹200 as free samples.

Advertisement a/c Dr. 200

To Goods a/c. 200

(Being distributed goods as free samples)

2) Goods taken away by the proprietor for personal use ₹100

Drawing a/c Dr. 100

To Goods a/c 100

(Being goods taken away by the proprietor for personal use)

Combined entry :

Distributed goods worth ₹200 as free samples and goods taken away by the proprietor for personal use ₹100.

Advertisement a/c Dr. 200

Drawing a/c Dr. 100

To Goods a/c 300

(being distributed goods as free samples and goods taken away by proprietor for personal use)