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Record the following transactions in the Journal and post them into ledger and prepare a Trail Balance
Oct 1st : Neel started business with a capital of Rs. 80,000
Final Accounts
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Standard C osting
(Variance Analysis)
Solution
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Journal in the books of Mr. Ramu for the period from July 1st, 2005 to July 30th, 2005
Date
July 1st
V/R
No.
Particulars
C ash a/c
L/F
Dr
To C apital a/c
Probability
The ory of Ex pe ctation
75,000
Pe rm utations C om binations
75,000
(R andom Variable )
Goods/Stock a/c
Dr
To Manu a/c
25,000
25,000
C A PE-II
Sonu a/c
C A PC C
Dr
To Goods/Stock a/c
C A Final
20,000
20,000
Goods/Stock a/c
C W A Foundation
C W A Inte r
C A C PT
C W A Final
Dr
To Meenu a/c
15,000
C S Foundation
15,000
C S Inte r
C S Final
C ash a/c
Dr
To Goods/Stock a/c
16,000
16,000
Manu a/c
Dr
To Goods/Stock a/c
2,000
2,000
Furniture a/c
Dr
To C ash a/c
15,000
15,000
Goods/Stock a/c
To Zenu a/c
Dr
12,000
12,000
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Dr
Manu a/c
To C ash a/c
10,000
10,000
Dr
Jane a/c
To Goods/Stock a/c
13,500
13,500
Dr
Goods/Stock a/c
To Sonu a/c
3,000
3,000
Dr
C ash a/c
To Jane a/c
5,500
5,500
Dr
Drawings a/c
To Good/stock a/c
3,000
3,000
Dr
Zenu a/c
To Goods/stock a/c
1,000
1,000
Dr
C ash a/c
To Sonu a/c
12,000
12,000
Dr
Machinery a/c
To C ash a/c
18,000
18,000
Dr
C ash a/c
To Furniture a/c
1,000
1,000
Dr
Drawings a/c
To C ash a/c
1,500
1,500
Dr
C ash a/c
To Goods/Stock a/c
15,000
15,000
Dr
Goods/Stock a/c
To C ash a/c
13,500
13,500
Dr
Cash a/c
Date
Particulars
J/F
Am ount
(in Rs)
Date
Cr
Particulars
J/F
Am ount
(in Rs)
01/07/05
To C apital a/c
75,000
05/07/05
By Furniture a/c
15,000
04/07/05
To Goods/Stock a/c
16,000
08/07/05
By Manu a/c
10,000
11/07/05
To Jane a/c
5,500
15/07/05
By Machinery a/c
18,000
14/07/05
To Sonu
12,000
17/07/05
By Drawings a/c
1,500
16/07/05
To Furniture a/c
1,000
17/07/05
By Goods/Stock a/c
13,500
19/07/05
To Goods/Stock a/c
30/07/05
By Balance c/d
sub-total
Total
31/07/05
To Balance b/d
15,000
sub-total
1,24,500
Dr
66,500
Total
1,24,500
58,000
1,24,500
66,500
Capital a/c
Date
Particulars
J/F
Am ount
(in Rs)
Date
01/07/05
sub-total
30/07/05
To Balance c/d
Cr
Particulars
By C ash a/c
J/F
Am ount
(in Rs)
sub-total
75,000
75,000
75,000
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Total
31/07/05
Dr
75,000
Total
By Balance b/d
75,000
Goods/Stock a/c
Date
Particulars
01/07/05
03/07/05
07/07/05
10/07/05
20/07/05
To Manu a/c
To Meenu a/c
To Zenu a/c
To Sonu a/c
J/F
Am ount
(in Rs)
Date
25,000
02/07/05
15,000
04/07/05
12,000
05/07/05
3,000
05/07/05
13,500
05/07/05
13/07/05
To C ash a/c
19/07/05
Cr
Particulars
By Sonu a/c
By Goods /stock a/c
By Manu a/c
By Zane a/c
By Drawings a/c
By Zenu a/c
J/F
Am ount
(in Rs)
15,000
16,000
2,000
13,500
3,000
1,000
15,000
65,500
By C ash a/c
3,000
68,500
sub-total
Total
31/07/05
To Balance b/d
sub-total
68,500
30/07/05
65,500
3,000
Total
68,500
Dr
To Balance c/d
68,500
3,000
Manu a/c
Date
Particulars
J/F
Am ount
(in Rs)
Date
05/07/05
To Goods/Stock a/c
2,000
o8/07/05
To C ash a/c
10,000
30/07/05
To Balance c/d
sub-total
01/07/05
Cr
Particulars
By Goods/Stock a/c
Total
25,000
25,000
13,000
Total
25,000
31/07/05
Dr
sub-total
12,000
J/F
Am ount
(in Rs)
By Balance b/d
25,000
13,000;
Sonu a/c
Date
02/07/05
Particulars
To Goods/Stock a/c
J/F
Total
Am ount
(in Rs)
Date
15,000
J/F
Am ount
(in Rs)
10/07/05
By Goods/stock a/c
3,000
14/07/05
By C ash a/c
12,000
Total
15,000
Dr
Cr
Particulars
15,000
Meenu a/c
Date
Particulars
J/F
Am ount
(in Rs)
Date
03/07/05
sub-total
30/07/05
To Balance c/d
Cr
Particulars
By Goods/Stock a/c
Total
15,000
15,000
15,000
Total
15,000
31/07/05
Dr
Am ount
(in Rs)
sub-total
J/F
By Balance b/d
15,000
15,000;
Furniture a/c
Date
06/07/05
Particulars
To C ash a/c
J/F
sub-total
Am ount
(in Rs)
15,000
Date
14/07/05
Total
To Balance b/d
Particulars
By C ash a/c
Dr
1,000
By Balance c/d
14,000
1,000
Total
15,000
J/F
sub-total
15,000
30/07/05
31/07/05
Cr
Am ount
(in Rs)
15,000
14,000
Zenu a/c
Date
13/07/05
Particulars
To Goods/Stock a/c
J/F
sub-total
30/07/05
To Balance c/d
Am ount
(in Rs)
1,000
Date
07/07/05
Cr
Particulars
By Goods/Stock a/c
Total
12,000
12,000
11,000
Total
12,000
31/07/05
Dr
sub-total
1,000
J/F
Am ount
(in Rs)
By Balance b/d
12,000
11,000;
Jane a/c
Date
09/07/05
Particulars
To Goods/stock a/c
J/F
sub-total
Am ount
(in Rs)
13,500
Date
11/07/05
30/07/05
31/07/05
To Balance b/d
J/F
5,500
By Balance c/d
5,500
8,000
Total
13,500
Dr
Particulars
By C ash a/c
sub-total
13,500
Total
Cr
Am ount
(in Rs)
13,500
8,000
Drawings a/c
Date
Particulars
J/F
Am ount
(in Rs)
13/07/05
To Goods/stock a/c
3,000
17/07/05
To C ash a/c
1,500
Date
Cr
Particulars
J/F
Am ount
(in Rs)
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sub-total
Total
31/07/05
By Balance c/d
4,500
Total
4,500
To Balance b/d
sub-total
30/07/05
4,500
4,500
Dr
Machinery a/c
Date
Particulars
15/07/05
Am ount
(in Rs)
J/F
To C ash a/c
Date
Particulars
J/F
3,000
18,000
sub-total
sub-total
18,000
30/07/05
Total
31/07/05
Cr
Am ount
(in Rs)
By Balance c/d
18,000
Total
18,000
To Balance b/d
18,000
18,000
Enter the following transactions in the Journal and post them into ledger.
From the information obtained prepare a Trail Balance.
Nov 10th : Mr. Roy started business with Rs.60,000
11th : Bought furniture from Modern Furniture for Rs. 10,000
12th : Purchased goods for cash Rs. 15,000
13th : Purchased goods from B. Sen & C o for Rs.30,000
14th : Opened a bank account by depositing Rs. 16,000
16th : Sold goods for cash Rs. 15,000
17th : Purchased stationery for Rs.1000 from Bharat Stationery Mart
18th : Sold goods to Zahir Khan for Rs. 10,000
19th : Bought machinery for Rs. 6,000 and payment made by cheque
20th : Goods returned by Zahir Khan for Rs. 2,000
21st : Payment to B.Sen &C o by cheque Rs. 5,000
22nd : Withdrew from bank for personal use Rs. 3,000
23rd : Withdrew from bank for office use Rs. 10,000
24th : Interest paid through cheque Rs. 2,000
26th : C heque received from Zahir Khan Rs. 5,000
27th : Paid electricity bill for Rs. 100
29th : C ash sales for Rs. 6,000
30th : C ommission received by cheque Rs. 5,000
Solution
Journal in the books of Mr. Moon for the period from August 10th, 2005 to August 30th, 2005
Date
V/R
No.
August 10th
Particulars
C ash a/c
L/F
Dr
To C apital a/c
1,50,000
Bank a/c
Dr
To C ash a/c
50,000
50,000
Equipment a/c
Dr
To C ash a/c
15,000
15,000
Goods/Stock a/c
To Bank a/c
Dr
20,000
20,000
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Dr
Bank a/c
To Goods/Stock a/c
15,000
15,000
Dr
Rent a/c
To Bank a/c
5,000
5,000
August 17th
Dr
C ash a/c
To Loan from Storm a/c
25,000
25,000
Dr
Bank a/c
To C ommission a/c
5,000
5,000
Dr
Wages a/c
To C ash a/c
15,000
15,000
Dr
Drawings a/c
To Bank a/c
3,000
3,000
Dr
C ash a/c
To Bank a/c
10,000
10,000
Dr
Goods/Stock a/c
To C ash a/c
25,000
25,000
Dr
Bank a/c
To C ash a/c
30,000
30,000
Dr
Interest a/c
To Bank a/c
2,000
2,000
Dr
10,000
10,000
Dr
15,000
15,000
Dr
Salary a/c
To C ash a/c
5,000
5,000
Dr
Postage a/c
To C ash a/c
1,000
1,000
Dr
Bank a/c
To Equipment a/c
3,000
3,000
Dr
C ash a/c
To Loan to Mr. Wind a/c
2,000
2,000
Dr
Cash a/c
Date
Particulars
J/F
Am ount
Date
Cr
Particulars
J/F
Am ount
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To C apital a/c
17/08/05
21/08/05
a/c
30/08/05
To Bank a/c
To Equipment
(in Rs)
15,000
11/08/05
By Bank a/c
50,000
12/08/05
By Equipment a/c
15,000
25,000
19/08/05
By Wages a/c
15,000
10,000
22/08/05
By Goods/stock a/c
25,000
2,000
23/08/05
By Bank a/c
30,000
25/08/05
10,000
26/08/05
a/c
27/08/05
By Salaries a/c
28/08/05
By Postage a/c
30/08/05
By Balance c/d
5,000
1,000
21,000
Total
31/07/05
To Balance b/d
Total
1,87,000
Dr
1,87,000
21,000
Capital a/c
Date
30/08/05
Particulars
To Balance c/d
J/F
Am ount
(in Rs)
Date
Cr
Particulars
J/F
10/08/05
By C ash a/c
31/08/05
By Balance b/d
Am ount
(in Rs)
1,50,000
1,50,000
1,50,000
Dr
1,50,000
1,50,000
Bank a/c
Date
Particulars
J/F
Am ount
(in Rs)
Date
Cr
Particulars
J/F
Am ount
(in Rs)
11/08/05
T0 C ash a/c
50,000
13/08/05
By Goods/Stock a/c
20,000
14/08/05
To Goods/Stock a/c
15,000
16/08/05
By Rent a/c
5,000
18/08/05
To C ommission a/c
5,000
20/08/05
By Drawings a/c
3,000
23/08/05
To C ash
30,000
21/08/05
By C ash a/c
10,000
29/08/05
To Loan to Mr wind
24/08/05
By Interest a/c
2,000
a/c
3,000
30/08/05
By Balance c/d
63,000
To Balance b/d
1,03,000
31/08/05
Dr
1,03,000
63,000
Equipment a/c
Date
12/08/05
Particulars
To C ash a/c
J/F
Am ount
(in Rs)
15,000
Date
Cr
Particulars
J/F
Am ount
(in Rs)
30/08/05
By C ash a/c
2,000
30/08/05
By Balance c/d
13,000
15,000
31/08/05
To Balance b/d
Dr
15,000
13,000
Goods/Stock a/c
Date
Particulars
J/F
Am ount
(in Rs)
13/08/05
To Bank a/c
20,000
22/08/05
To C ash a/c
25,000
Date
Cr
Particulars
J/F
Am ount
(in Rs)
14/08/05
By Bank a/c
15,000
30/08/05
By Balance c/d
30,000
45,000
31/08/05
To Balance b/d
Dr
45,000
30,000
Rent a/c
Date
16/08/05
Particulars
To Bank a/c
J/F
Am ount
(in Rs)
Date
Cr
Particulars
J/F
Am ount
(in Rs)
5,000
30/08/05
By Balance c/d
5,000
5,000
31/08/05
To Balance b/d
Dr
5,000
5,000
Particulars
J/F
Am ount
(in Rs)
26/08/05
To C ash a/c
15,000
30/08/05
To Balance c/d
10,000
Date
Cr
Particulars
J/F
17/08/05
By C ash a/c
31/08/05
By Balance b/d
Am ount
(in Rs)
25,000
25,000
Dr
25,000
10,000
Commission a/c
Date
30/08/05
Particulars
To Balance c/d
J/F
Am ount
(in Rs)
Date
Cr
Particulars
J/F
18/08/05
By Bank a/c
31/08/05
By Balance b/d
Am ount
(in Rs)
5,000
5,000
5,000
Dr
5,000
5,000
Wages a/c
Date
19/08/05
Particulars
To C ash a/c
J/F
Am ount
(in Rs)
Date
Cr
Particulars
J/F
Am ount
(in Rs)
15,000
30/08/05
By Balance c/d
15,000
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15,000
15,000
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To Balance b/d
Dr
15,000
Drawings a/c
Date
20/08/05
Particulars
To Bank a/c
J/F
Am ount
(in Rs)
Cr
Date
Particulars
J/F
Am ount
(in Rs)
3,000
30/08/05
By Balance c/d
3,000
3,000
31/08/05
To Balance b/d
Dr
3,000
3,000
Interest a/c
Date
24/08/05
Particulars
To Bank a/c
J/F
Am ount
(in Rs)
Cr
Date
Particulars
J/F
Am ount
(in Rs)
2,000
30/08/05
By Balance c/d
2,000
2,000
31/08/05
To Balance b/d
Dr
2,000
2,000
25/08/05
Particulars
To C ash a/c
J/F
Am ount
(in Rs)
10,000
Cr
Date
Particulars
J/F
29/08/05
By Bank
30/08/05
By Balance c/d
Am ount
(in Rs)
3,000
7,000
10,000
31/08/05
To Balance b/d
Dr
10,000
7,000
Salaries a/c
Date
27/08/05
Particulars
To C ash a/c
J/F
Am ount
(in Rs)
Cr
Date
Particulars
J/F
Am ount
(in Rs)
5,000
30/08/05
By Balance c/d
5,000
5,000
31/08/05
To Balance b/d
Dr
5,000
5,000
Postage a/c
Date
28/08/05
Particulars
To C ash a/c
J/F
Am ount
(in Rs)
Cr
Date
Particulars
J/F
Am ount
(in Rs)
1,000
30/08/05
By Balance c/d
1,000
31/08/05
To Balance b/d
1,000
1,000
1,000
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