Question

Journalise the following transactions:
1. Received Rs.9,750 from Hari Ram in full settlement of his account for Rs.10,000.
2. Received Rs.9,750 from Shyam on his account for Rs.10,000.
3. Received first and final dividend of 60 paise in the rupee from the official receiver of Mr.
Ashok who owed Rs.10,000.
4. Withdrawn goods for personal use (Cost Rs.500, Sales price Rs.700).
5. Goods costing Rs.500 given as charity. (sales price Rs.600).
6. Goods damaged by fire Rs.1,000 and Insurance Co. accepted claim of Rs.800.
7. Wood used for making office furniture Rs.2,000.
8. Paid landlord Rs.1,500 for rent. One third of the premises is occupied by the proprietor for
his own residence.
9. Bricks, cement, etc., for Rs.1,50,000 and timber for Rs.2,00,000 purchased and used for
the construction of building. Payment was made by cheque.
10. Central Sales tax deposited in the Government Account.
11.Sold Goods costing Rs.6,000 to Navin for Rs.7,500 plus VAT @10%.
12. Purchased goods from Rahul Rs.25,000 less trade discount of 20% plus VAT @ 10%.
13. Salaries due to Administrative Staff Rs.7,500.
14. Out of the rent paid this year, Rs.2,000 relates to the next year.
15. Provide 10% depreciation on furniture costing Rs.5,000.
16. Charge interest on drawings Rs.1,000.

Answer 1

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Answer 2

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