purchased goods from kajal worth Rs. 200000 at 5 percent Trade discount and @18percent GST and 1/2 amount paid by cheque
Answers
Date
Particulars
L.F.
Debit
Amount
(₹)
Credit
Amount
(₹)
2018
Apr 01
Cash A/c
Dr.
1,00,000
To Capital A/c
1,00,000
(Started business with cash)
Apr 02
Bank A/c
Dr.
20,000
To Cash A/c
20,000
(Paid into bank)
Apr 03
Purchases A/c
Dr.
50,000
To Cash A/c
50,000
(Goods purchased)
Apr 04
Cash A/c
Dr.
10,000
To Bank A/c
10,000
(Drew from bank for office use)
Apr 13
Krishna A/c
Dr.
15,000
To Sales A/c
15,000
(Goods sold)
Apr 20
Purchases A/c
Dr.
22,500
To Shyam A/c
22,500
(Goods purchased on credit)
Apr 24
Cash A/c
Dr.
12,500
Discount Allowed A/c
Dr.
500
To Krishna A/c
13,000
(Received from Krishna)
Apr 28
Shyam A/c
Dr.
22,500
To Cash A/c
21,500
To Discount Received A/c
1,000
(Paid to Shyam)
Apr 28
Sales Return A/c
Dr.
2,000
To Krishna A/c
2,000
(Goods returned by Krishna)
Apr 30
Cash A/c
Dr.
80,000
To Sales
80,000
(Cash sales for the month of April)
Apr 30
Rent A/c
Dr.
5,000
To Cash A/c
5,000
(Paid rent)
Apr 30
Salary A/c
Dr.
10,000
To Cash A/c
10,000
(Paid salary)
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