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Explanation:
cash A/c Dr 10,000
bank A/c Dr 20,000
machine A/c Dr 1,00,000
goods A/c Dr 20,000
To capital A/c 1,50,000
purchase A/c Dr 5000
input cgst A/c Dr 300
input sgst A/c Dr 300
To diljit A/c 5600
Cash A/c Dr 5600
Manak A/c Dr 5600
To sales A/c 10,000
To output cgst A/c 600
To output sgst A/c 600
Cash A/c Dr 3360
bad debts A/c Dr 2240
To manak A/c 5600
salary A/c Dr 20,000
To outstanding salary 20,000
depreciation A/c Dr 10,000
To machinery A/c 10,000
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