Question

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.​

Answer 1

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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