Journalise the following transactions:(5)
A. Purchased goods by cheque ₹10,000.
B. Goods given as charity ₹500.
C. Charge depreciation on building of ₹600,000 @5%p.a.
D. Paid ₹2,500 as wages for the installation of a machinery.
E. Received a first and final dividend of 60 paise in a rupee
from the official receiver of Rajan, who owed us ₹1,000.
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Answer:
A. Purchase a/c dr. 10,000
to cash a/c 10,000
( Being goods purchased for cheque)
B. Charity a/c dr. 500
to Purchase a/c 500
( Being goods given as charity)
C. Building a/c dr. 30,000
to depreciation a/c 30,000
( Being depreciation charged on building)
D. Machinery a/c dr. 2,500
to cash a/c 2,500
( Being wages paid for installation of machinery)
E. Bad debts a/c dr. 600
to bad debts recovery a/c 600
( Being dividend received on bad debts)
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