Question

sold goods to Raj worth rupees 90000 at 10 % trade discount and 113 half amount received by cash and 5% cash discount is a allowed
​

Answer 1

your journal entry will be:

Raj a/c. Dr. 81000

to sales a/c. 113

to debtor a/c. 80887

(Being goods sold to Raj and half amount received)

Answer 2

CASH A/C _________Dr. 25650

DISCOUNT A/C ____ Dr. 1350

RAJ A/C __________ Dr. 54000

TO SALES A/C. 81000