Page 151 - Office Practice and Accounting -9

4. Post the following transactions into Furniture Account and balance it.
April 1 : Opening balance of furniture Rs. 90,000
April 2 : Purchased furniture from Rahul Rs.12,000
April 3 : Depreciation provided on furniture Rs. 8,000
April 4 : Part of furniture sold for Rs. 35,000
April 10 : Furniture purchased on cash Rs. 13,000

5. Mr. Shrestha's business transactions revealed the following:
Jestha 4 : Sold goods to Mrs. Pradhan Rs. 30,000

Jestha 10 : Cash paid by Mr. Pradhan Rs. 10,000
Jestha 10 : Discount allowed to Mr. Pradhan Rs.1,000
Jestha 15 : Returns from Mr. Pradhan Rs. 3,000

Required: Mr. Pradhan's account in the books of Mr. Shrestha

6. Post the following transactions into:
i. Cash A/c
ii. Bank A/c
iii. Drawing A/c
• Started business with capital of Rs. 1,00,000
• Cash deposited into bank Rs. 75,000
• Furniture purchased on cash Rs. 15,000
• Rent paid Rs. 4,000 including advance of Rs. 1,000
• Cash drawn for domestic use Rs. 5,000
• Cash drawn for office use Rs. 6,000
• Goods of Rs 1,000 sold to Ram for Rs. 800
• Interest received Rs. 2,000
7. You are given the following transactions.

• Business started with cash Rs. 15,000 and bank balance of Rs. 35,000
• Cash drawn for office use Rs. 5,000

• Goods purchased for Rs. 3,000 and paid through cheque
• Furniture purchased from Sanju for Rs. 3,500
• Goods costing Rs. 1,500 sold at profit of Rs. 500

• Telephone bill paid through cheque Rs. 700
Required: Necessary ledger

Office Practice and Accounting 9 147