ACCOUNTANCY लेखाशास्त्र
(1) निम्नलिखित
लेन-देनों का जर्नल कीजिए : -
Journalise of the following transactions: -
2018 ₹
जून (Jun.) 2 रोकड़ से व्यापार प्रारम्भ किया (Started
business with cash) 1,00,000.00
“ 7
बैंक में जमा किया (Deposited into Bank) 30,000.00
“ 14 नकद
माल खरीदा (Bought Goods for Cash) 4,000.00
“ 18 नकद
माल बेचा (Sold Goods for Cash) 5,000.00
“ 22 रंजन
को माल बेचा (Sold Goods to Ranjan) 2,000.00
“ 25 रंजन से नकद पाया (Received Cash from Ranjan) 4,800.00
उसे छूट दी (Allowed him discount) 200.00
“ 31 किराया दिया (Paid
Rent) 5000.00
वेतन दिया (Paid Salaries) 7000.00
Solution :-
Date
|
Particulars
|
Amount
(Dr.)
₹
|
Amount
(Cr.)
₹
|
2018
|
|||
Jun 2
|
Cash A/c Dr.
To, Capital A/c
(Being started the business with cash)
|
1,00,000
|
1,00,000
|
Jun 7
|
Bank A/c Dr.
To, Cash A/c
(Being cash deposited into bank)
|
30,000.00
|
30,000.00
|
Jun 14
|
Purchase A/c Dr.
To, Cash A/c
(Being bought Goods for Cash)
|
4,000.00
|
4,000.00
|
Jun 18
|
Cash A/c Dr.
To, Sales A/c
(being goods sales for cash)
|
5,000.00
|
5,000.00
|
Jun 22
|
Ranjan A/c Dr.
To, Sales A/c
(Being sold goods to Mr. Ranjan on credit)
|
2,000.00
|
2,000.00
|
Jun 25
|
Cash A/c Dr.
Discount A/c Dr.
To, Ranjan A/c
(Being received cash from Mr. Ranjan 4800 and and
discount allowed him 200.)
|
4,800.00
200.00
|
5,000.00
|
Jun 31
|
Rent A/c Dr.
Salary A/c Dr.
To, Cash A/c
(Being paid to rent and salary)
|
5,000.00
7,000.00
|
12,000.00
|
(2) राहुल
को मनोज से ₹8,000.00 के लिए, 5 फरवरी, 2018 को एक 120 दिन वाला बिल प्राप्त हुआ | राहुल
ने बिल को अपने बैंक से 6% पर बट्टा कर लिया | भुगतान की तिथि पर मनोज ने आवश्यक राशि चुका दी |
राहुल एवं मनोज की पुस्तकों में जर्नल के लेखे कीजिए |
Rahul received from Manoj an
acceptance for ₹8,000.00 on 5th
Feb., 2018 at 120 days. Rahul got the acceptance discounted at 6% per annum at his
Bank. On the due date Manoj paid the required amount. Give the Journal entries
in the books of Rahul and Manoj.
Date = 5 feb. 2018
Solution:-
Journal entries in
the books of Rahul A/c
|
|||
Date
|
Particulars
|
Amount
Dr.
|
Amount
Cr.
|
2018
|
|||
Feb. 5
|
B/R
A/c Dr.
To,
Manoj A/c
(Being the
bills received)
|
8,000.00
|
8,000.00
|
Feb. 5
|
Bank
A/c Dr.
Discount
A/c Dr.
To, B/R
A/c
(Being
the bill discounted at 6% p.a.)
|
7,840.00
160.00
|
8,000.00
|
Journal entries in
the books of Manoj A/c
|
|||
Date
|
Particulars
|
Amount
Dr.
|
Amount
Cr.
|
2018
|
|||
Feb. 5
|
Rahul A/c Dr.
To, B/P
A/c
(Being
acceptance of the bill given)
|
8,000.00
|
8,000.00
|
Jun. 8
|
B/P
A/c Dr.
To,
Cash A/c
(Being
payment made on due date of the bill)
|
8,000.00
|
8,000.00
|
Working notes : -
No. of total days=120 days
Date = 5 feb. 2018
Total
days = 120
+ 05
125
Less: feb. 28
97
Less: Mar. 31
66
Less: Apr. 30
36
Less: May 31
05 June
+ 3 days grace
08
June 2018 due date of bill.
(3) निम्न का जर्नल में लेखा कीजिए तथा रोकड़ खाता खोलिए :
Give the Journal entries and open the Cash Account
of the following :
2019 ₹
Oct.1 नकद
क्रय किया (Goods purchased for cash)
50,000.00
“ 5 नकद फ़र्निचर बेचा (Furniture sold for cash) 20,000.00
“ 10 मोहन को उधार माल बेचा (Sold goods to Mohan on
credit) 5,000.00
“ 12 मोहन से मिले (Received from Mohan) 5,000.00
“ 15 राकेश को दिए मार्फत राजेश (Paid to Rakesh through
Rajesh)1,500.00
“ 19 नकद विक्रय किया (Goods sold for cash) 8,000.00
“ 29 मजदूरी दी (Paid salary) 800.00
“ 29 वेतन दिया (Paid salary) 2,000.00
“ 29 किराया मिला (Rent received) 500.00
“ 31 विविध व्यय चुकता किये (Misc.
expenses paid) 200.00
मान लें कि 30.09.2019 को रोकड़ शेष ₹67,000.00
है |
(Assume cash balance on 30.09.2019 ₹67,000.00)
Solution:-
Journal entries in the books of ………………..A/c
|
|||
Date
|
Particulars
|
Amount
Dr.
|
Amount
Cr.
|
2019
|
|||
Oct. 1
|
Purchase A/c
Dr.
To, Cash A/c
(Being purchase goods for cash)
|
50,000.00
|
50,000.00
|
Oct. 5
|
Cash A/c
Dr.
To, Furniture A/c
(Being payment made on the due date of the bill)
|
20,000.00
|
20,000.00
|
Oct. 10
|
Mohan A/c
Dr.
To, Sales A/c
(Being goods sold to Mohan on credit)
|
5,000.00
|
5,000.00
|
Oct. 12
|
Cash A/c
Dr.
To, Mohan A/c
(Being cash received from Mohan)
|
5,000.00
|
5,000.00
|
Oct. 15
|
Rakesh A/c
Dr.
To, Cash A/c
(Being paid to Rakesh through Rajesh)
|
1,500.00
|
1,500.00
|
Oct. 19
|
Cash A/c
Dr.
To, Sales A/c
(Being Goods sold for cash)
|
8,000.00
|
8,000.00
|
Oct. 29
|
Wages A/c
Dr.
To, Cash A/c
(Being paid wages)
|
800.000
|
800.00
|
Oct. 29
|
Salary A/c
Dr.
To, Cash A/c
(Being paid salaries)
|
2,000.00
|
2,000.00
|
Oct. 29
|
Cash A/c
Dr.
To, Rent A/c
(Being rent received)
|
500.00
|
500.00
|
Oct. 31
|
Sundry expenses A/c
Dr.
To, Cash A/c
(Being paid sundry expenses)
|
200.00
|
200.00
|
Dr. Cash
A/c (Ledger) Cr.
Date
2019
|
Particulars
|
J.
F. |
Amount
₹
|
Date
|
Particulars
|
J.
F.
|
Amount₹
|
Oct.1
Oct.5
Oct.12
Oct.19
Oct.29
|
To Balance B/d
To Furniture A/c
To Mohan A/c
To Sales A/c
To Rent A/c
|
67,000
20,000
5,000
8,000
500
|
Oct.1
Oct.15
Oct.29
Oct.29
Oct.31
|
By Purchase A/c
By Rakesh A/c
By Wages A/c
By Salary A/c
By Sundry
expenses A/c
By Balance C/d
|
50,000
1,500
800
2,000
200
46,000
|
||
Total
|
1,00,500
|
Total
|
1,00,500
|
(4) 31 मार्च, 2018
का बैंक का समाधान विवरण तैयार कीजिए :
Prepare the Bank Reconciliation Statement on 31st
March, 2018 “ ₹
(a)
रोकड़ बही के अनुसार शेष (Balance as per Cash Book) 8000
(b)
चेक जारी किये गये परंतु भुगतान को प्रस्तुत नहीं हुए
(Cheque issued but not
present for payment) 5000
(c)
बैंक ने कमिशन काटा (Commission charged by
Bank) 300
(d)
बैंक द्वारा प्रदत ब्याज (Interest allowed by Bank) 200
(e)
रोकड़ बही के ऋणी (Dr.) पक्ष में अशुद्ध लेखा हो गया
(Wrong entry recorded on
debit of the Cash Book) 600
Solutions:-
Bank Reconciliation Statement
(as on 31st March 2018)
|
||
Particulars
|
Amount ₹
|
Amount ₹
|
Balance as per cash book(Dr.)
Add:-(i)Cheque
issued but not present for payment
(ii)Interest credited by the bank
Less:-(i)Commission
charged by Bank
(ii)Wrong entry on the debit side of the cash
book
|
5,000.00
200.00
|
8,000.00
5,200.00
|
300.00
600.00
|
13,200.00
900.00
|
|
Balance as per passbook
|
12,300.00
|
|
(5) निम्न
से तलपट तैयार कीजिए :
आहरण ₹1,026; रहतिया ₹3,840; देनदार ₹5,700; क्रय ₹6,240; मजदूरी ₹1,440; यात्रा व्यय ₹517; फ़र्निचर ₹5,800;
ख्याति ₹600; नकद ₹150; वेतन ₹217; दान ₹150; बैंक अधिविकर्ष ₹400; विक्रय ₹18,500;
लेनदार ₹780; पूँजी ₹6,000 |
Prepare Trial Balance from the following:
Drawings ₹1,026; Stock ₹3,840; Debtors ₹5,700;
Purchase ₹6,240; Wages ₹1,440; Travelling Expenses ₹517; Furniture ₹5,800;
Goodwill ₹600; Cash ₹150; Salary ₹217; Donation ₹150; Bank Overdraft ₹400;
Sales ₹18,500; Creditors ₹780; Capital ₹6000.
Trial Balance of .................
(as on ..........................)
|
Name of Accounts
|
L.
F.
|
Dr. (Amount)
|
Cr. (Amount)
|
|
Drawings
Stock
Debtors
Purchases
Wages
Traveling expenses
Furniture
Goodwill
Cash
Salary
Donation
Bank Overdraft
Sales
Creditors
Capital
|
|
1,026
3,840
5,700
6,240
1,440
517
5,800
600
150
217
150
|
-
-
-
-
-
-
-
-
-
-
-
400
18,500
780
6,000
|
|
Total
|
|
25,680
|
25680
|
(6) Raj
Co. Ltd. ने 01.04.2014 को एक संयन्त्र ₹45000.00 में क्रय किया | संयन्त्र का कार्यशील जीवन 4 वर्ष अनुमानित है |चौथे
वर्ष के अंत में इसका अवशिष्ट मूल्य ₹5,000.00 अनुमानित किया जाता है | ह्रास की राशि की संगणना
कीजिए तथा 31.03.2018 को समाप्त होने वाले 4 वर्षों के लिए सरल विधि से आवश्यक
जर्नल के लेखे कीजिए तथा संयन्त्र एवं ह्रास खाता बनाइए |
Raj Co. Ltd. purchased a plant on
01.04.2014 at a cost of ₹45,000.00. The working life of the
plant is estimated life to be 4 years. The scrap value of the same is estimated
at 5,000.00 at the end of the fourth year Calculated the amount of depreciation
and prepare necessary journal entry and Plant A/c, Depreciation A/c for the 4
years ending 31.03.2018 under the straight line method.
Solution is coming soon......
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