: Paid electric charges Rs.300.00
03: Bought goods from Meena Rs.6000.00
04: Paid Salary & Rent Rs.1000.00, 500.00
-05: Received Commission Rs. 300.00
06: Received cheque from Mr. Ravi Rs.10000 adjusted against bill no: 36
07: Purchase Type writer from M/S. Ganapathi Traders for Bill no.120 Rs.2000
09: Issued Debit Note against M/s. Ganapathi Traders for Rs.500 against bill.120
10: Made settlement of M/s Ganapathi Traders Rs.1500
1: Withdraw cash for personal use Rs.1800
D: Sold Goods to Mr. Velayathem Rs. 15000 Bill no.125(35 days credit)
: Purchased Electric Fan for cash Rs. 10,000.00
Answers
1. Paid electric charges Rs.300.00
Electric charges A/c Dr 300
To Cash A/c 300
2. Bought goods from Meena Rs.6000.00
Purchase A/c Dr 6000
To Meena 6,000
[Being Goods purchase from meena
3. Paid Salary & Rent Rs.1000.00, 500.00
Salary A/c Dr 1,000
Rent A/c Dr 500
To Cash A/c 1500
[Being Salary & Rent paid in Cash]
4. Received Commission Rs. 300.00
Cash A/c Dr 300 To Commission A/c 300
[Being commission received in cash ]
5. Received cheque from Mr. Ravi Rs.10000 adjusted against bill no: 36
Bank A/c Dr 10,000
To Mr. Ravi 10,000
[Being Cheque received from Ravi]
6. Purchase Type writer from M/S. Ganapathi Traders for Bill no.120 Rs.2000
M/s Ganapathi Dr 2,000
To Typewriter 2,000
[Being Typewriter purchase from Ganpathi]
7. Issued Debit Note against M/s. Ganapathi Traders for Rs.500 against bill.120
Sales Return A/c Dr 500 To M/s Ganapathi A/c 500
[Being return of sales from Ganapathi ]
8. Made settlement of M/s Ganapathi Traders Rs.1500
Cash A/c Dr 1500
To Ganapathi 1500
[ Being Cash Received on rest amount from Ganpathi ]
9. Withdraw cash for personal use Rs.1800
Drawings A/c Dr 1800
To Cash A/c 1800
[ Being Cash withdrawal for personal use]
10. Purchased Electric Fan for cash Rs. 10,000.00
Electric fan A/c Dr 10,000
To Cash A/c 10,000
[Being Cash paid on purchase of electrical fan]
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