Page 137 - Office Practice and Accounting -9

Jan–15 A debt of Rs. 500 previously written off as bad debt recoverd now
Jan–20 Provide 5% interest on capital

Jan–20 Received a cheque of Rs. 19800 from Fikkal Dairy in full settlement
Jan–20 Paid cash to Pampha Rs.10000

Jan–20 Salary due Rs. 2,000
Jan–20 Paid to XYZ Traders

15. Journalize the following transactions in the books of XYZ and ltd.
Jan. 1 Commenced business with

Cash Rs. 2,00,000
Goods Rs. 50,000
Machinery Rs. 75000

Jan. 2 Goods purchased for Rs. 10,000 from Ram
Jan. 5 Machinery of Rs. 9000 purchased
Jan. 8 Goods of Rs. 2000 sold to Dilip

Jan. 10 Paid commission Rs. 700
Jan. 12 Paid to Ram Rs. 9500 in full settlement
Jan. 15 Deposited into bank Rs. 1,50,000

Jan. 18 Drawn cash:
for domestic purpose Rs. 7000
for office use Rs. 12000

Jan. 20 Cash purchased Rs. 15000
Jan. 22 Cash sales Rs. 16000
Jan. 25 Rent paid Rs. 12000 through cheque

Jan. 27 Interest received Rs. 800
Jan. 28 Salary paid for the month Rs. 15000

Jan. 30 Received a cheque of Rs. 1850 from Dilip for full settlement
16. Record the following transactions in the books of Kavre Juice factory
for the month of Baishakh.

Baishakh 1 Business started with cash Rs. 7,50,000, bank balance Rs. 15,00,000
Baishakh 2 Deposited into bank Rs. 5,00,000
Baishakh 5 Goods for Rs. 35,000 purchased

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