Question

S. Joumelise the following transictions in the books of
Cupto boro bras.
2018 March 1 - Buseness started with cash rs 100,000
and furniture rs 50,000
March 10 Goods purchased on credit 25.000 March 15
salary paid & 5000
March 20; Amount paid to exceditor 24,900 in
full statement
March 31- Qut standing Salory 1000,​

Answer 1

1) cash a/c ... dr ....1,00000

furniture a/c dr.50,000

to capital a/c .......1,50,000

(being business started with cash and furniture)

2)purchases a/c dr...25000

to credit a/c ...25000

(being goods purchased on credit)

3)salary a/c dr..5000

to cash a/c 5000

(being the salary paid on cash )

4)ex-creditor a/c dr...25,000

discount allowed/paid a/c dr...100

to cash a/c...24,900

5) outstanding salary a/c dr 1000

to cash a/c ...1000

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