Question

Rs 252 paid to purohit for offering worship out of which Rs 101 for properitor's house

Answer 1

Worship offerings paid to Purohit A/C. Dr.  Rs.151  Drawings A/C. Rs 101     To Cash A/C.  Rs.252 (Being Worship offerings paid to Purohit  Rs 252 out of which Rs.101 is for proprietor's house)

Answer 2

3 golden rules

• debit the receiver , credit the giver

• debit what comes in , credit what goes out

• debit all the expenses and losses , credit all the incomes and gains

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reason for debit and credit

Pooja expenses or charity A/c - nominal A/c , cash paid for offering worship can be use as pooja expenses or charity anything is fine . its the expenses to the company therefore its debited

Cash A/c - real A/c , where money goes out of the company therefore its credited

Drawings A/c - personal A/c , where proprietor receiver money from company . therefore its debited

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Journal entry

Pooja expenses or charity   A/c     Dr     151

Drawings A/c                                  Dr      101  

        To Cash A/c                                                   252

(being cash paid too purohit for offering worship which Rs. 101 for properitor's house  )