By Rao M.E. Thukaram
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Extra resources for Accounting and Financial Management for BCA and MCA
29. 30. Started business with cash Rs. 10,000, building Rs. 60,000 ; bank loan of Rs. 5,000 Bought furniture for cash Rs. , goods Rs. 4,000 and paid carriage Rs. 100 Cash sales Rs. 1,000 and credit sales to Ganesh Rs. 500 Bought goods from Ganesh for cash Rs. 2,000 Sold goods to Ganapathy for Rs. 6,000 paid rent of Rs. 200 Commission received from Dhanpal for Rs. 200 withdrew, cash for personal use of Rs. 1,000 Ganapathy sent an order of goods worth Rs. 3,000 . Appointed Goynam as Salesman on monthly salary of Rs.
What is a ledger ? State the differences between the journal and ledger. What is meant by debtors ledger. What is meant by creditors ledger What do you mean by general ledger. What is meant by “posting”. 35200 Ledger 45 EXERCISE 1 Record the following transaction in the personal accounts of Mr. Brown and balance the account at the end of each month 2004 Jan 1. Solid goods to Brown 6. Received from Brown Allowed him discount 20. Brown bought goods worth 23. Received from Brown cash on account Rs.
To Joseph’s a/c (Being commission due to Joseph) 50 Joseph’s a/c Dr. To Bank a/c To Discount received a/c (Being the cheque issued to Joseph and discount received from him) 1,050 Joseph’s Loan a/c Dr. To Cash a/c (Being loan advanced to Joseph) 2,000 300 2,000 50 1,000 50 2,000 Note : The transactions of 27th January, 2004 will not affect John ; so no entry will be passed for that transactions in John’s books In the Books of Joseph Journal Entires Date Particulars 2004 Jan 1, 2, LF Debit John’s a/c Dr.
Accounting and Financial Management for BCA and MCA by Rao M.E. Thukaram