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Q. 1. Enter the following transactions in the Journal of Manohar Lai & Sons.
Q. 1. Enter the following transactions in the Journal of Manohar Lai & Sons.
March 1 Manohar Lai & Sons started business with cash 60,000
2 Purchased furniture for cash 10,000
4 Purchased goods for cash 25,000
5 Bought goods from Kamlesh 15,000
10 Paid cash to Kamlesh 15,000
16 Purchased goods from Sohan 6,000
18 Purchased goods from Sohan for cash 8,000
20 Paid rent for the office 1,000
[Ans. Total Rs. 1,40,000.]
Q. 2. Enter the following transactions in the Journal of M/s Tripathi Bros.
Q. 2. Enter the following transactions in the Journal of M/s Tripathi Bros.
Jan. 6 Sold goods for cash 36,000
8 Sold goods to Hari 30,000
14 Received cash from Hari 18,000
26 Received Commission 750
27 Paid Salary to Gopal 1,200
28 Received cash from Hari 12,000
29 Withdrew cash from office for personal use 4,000
30 Wages paid 7,200
30 Bought Machinery for Cash 8,000
[Ans. Total Rs. 1,17,150.]
Q. 3. Enter the following transactions in the Journal of Sahil Bros.
Q. 3. Enter the following transactions in the Journal of Sahil Bros.
1 Purchased goods from Anil for Cash 40,000
3 Purchased goods from Atul 75,000
6 Returned goods to Atul 3,000
8 Paid cash to Atul 50,000
10 Sold goods to Cham 1,00,000
12 Cham returned 20% of goods
15 Paid rent 2,000
20 Sahil withdrew for personal use 10,000
[Ans. Total Rs.3,00,000.]
Q- 4. Enter the following transactions in the Journal of Ganesh Bros.
Q- 4. Enter the following transactions in the Journal of Ganesh Bros.
March 3 Sold goods to Dev 1,00,000
5 Received from Dev in full settlement of his account 98,000
6 Sold goods to Manmohan 80,000
8 Manmohan returned goods 1,000
15 Received from Manmohan in full settlement of his account 78,200
16 Received cash from Ram 19,500
and discount allowed 500
20 Paid cash to Pawan 4,700
and discount received from him 300
25 Sold goods to Varun of the list price of Rs.25,000 at 20% trade discount
[Ans. Total Rs.4,05,000.]
Q. 5. Pass Journal entries in the books of Hari Shankar & Co. from the following:
Q. 5. Pass Journal entries in the books of Hari Shankar & Co. from the following:
April 1 Commenced business with cash 50,000
2 Purchased goods from Subhash 20,000
4 Sold goods to Ramnath 15,000
6 Ramnath returned defective goods 1,000
10 Received cash from Ramnath and 13,800
Discount allowed 200
12 Gopal sold goods to us 10,000
14 Paid to Gopal in full settlement of his account after deducting 5% discount.
15 Paid Rent 10,000
16 Paid Rent of Hari Shankar’s residence 5,000
18 Purchased goods for cash from Govind for Rs.6,000 at 20% trade discount.
20 Purchased goods from Govind for Rs. 10,000 at 20% trade discount.
24 Paid to Govind Rs.7,850 in full settlement of his account.
25 Paid to Subhash Rs.4,750; discount received Rs.250.
30 Paid Wages Rs.400; Salaries Rs.4,000; Advertisement expenses Rs.800 and Trade expenses Rs. 1,000.
[Ans. Total Rs. 1,67,000.]
Hints : April 16 : Rent of Hari Shankar’s (i.e., proprietor’s) residence is treated as drawings. April 24 : Discount will be Rs. 150.
Q. 6. Enter the following transactions in the Journal of Maruti nandan Stores :
Q. 6. Enter the following transactions in the Journal of Maruti nandan Stores :
Jan. 10 Purchased goods from Ghanshyam of the list price of Rs.50,000 at 15% trade discount.
13 Returned goods to Ghanshyam of the list price of Rs.2,000.
15 Paid cash to Ghanshyam Rs.40,000 in full settlement of his account.
20 Purchased goods from Raghu ofthe list price of Rs.60,000 at 10% trade discount.
22 Returned goods to Raghu of the list price of Rs.5,000.
25 Paid cash to Raghu Rs.49,000 in full settlement of his account.
[Ans. Total Rs. 1,93,000. Cash discount on Jan. 15 Rs.800 and on Jan. 25 Rs.500.]
Q. 7. Pass Journal Entries for the following transactions :
Q. 7. Pass Journal Entries for the following transactions :
Jan. 6 Sold goods to Muskan of the list price of Rs.2,00,000 at trade discount of 20%.
8 Muskan returned goods of the list price of Rs.5,000.
15 Received from Muskan the full payment under a cash discount of 4%.
[Ans. Total Rs.3,20,000; Cash Discount Rs.6,240.]
Q. 8. Give Journal Entries for the following transactions in the books of Raja Ram & Co.
Q. 8. Give Journal Entries for the following transactions in the books of Raja Ram & Co.
March 3 Bought goods for cash of the list price of Rs.80,000 at 10% trade discount and 21/2% cash discount.
5 Sold goods for cash of the list price of Rs. 1,00,000 at 15% trade discount and 3% cash discount.
6 Sold goods to Nagpal of the list price of Rs.50,000 at 20% trade discount.
8 Nagpal returned one-fourth of the above goods.
10 Nagpal settled the account by paying cash under a discount of 5%.
[Ans. Total Rs.2,37,000; Cash Discount on March 3 Rs.1,800; on March 5 Rs.2,550 and on March 10 Rs. 1,500.]
Q. 9. Pass Journal entries in the books of Raghunath Bros, from the following transactions
Q. 9. Pass Journal entries in the books of Raghunath Bros, from the following transactions
June 1 Raghunath Bros, started business with cash Rs.80,000; Goods Rs.40,000 and furniture Rs.20,000.
June 2 Sold goods to Nandlal of the list price of Rs.20,000 at trade discount of 10%.
June 4 Nandlal returned goods of the list price of Rs.4,000.
June 8 Received from Nandlal Rs. 14,150 in full settlement of his account.
June 10 Purchased goods from Brij Mohan of the list price of Rs. 10,000 at 15% trade discount.
June 13 Returned goods to Brij Mohan of the list price of Rs. 1,000.
June 16 Settled the account of Brij Mohan by paying cash, under a discount of 4%.
June 18 Purchased goods from Anil Rs.5,000; Sunil Rs. 10,000.
June 19 Paid cash to Anil Rs. 1,900 and discount received Rs. 100.
June 20 Paid Rs.9,800 to Sunil in full settlement of his account.
June 20 Bought a ‘Table Fan’ for Rs.8,000 for the domestic use of Raghunath.
June 25 Sold goods for cash of the list price of Rs.8,000 at 10% trade discount and 3% cash discount.
June 30 Paid Rent Rs.8,000; Trade Expenses Rs.7,000 and Travelling Expenses Rs.3,800.
[Ans. Total Rs.2,54,000.]
Hints : June 4 : Goods returned by Nandlal will be valued at Rs.3,600.
June 8 : Discount allowed to Nandlal Rs.250.
June 13 : Goods returned to Brij Mohan will be valued at Rs.850.
June 16 : Paid to Brij Mohan Rs.7,344; Discount Received Rs.306.
June 20 : Purchase of Table Fan for domestic use will be treated as drawings.
June 25 : Sales Rs.7,200; Cash received Rs.6,984; Discount allowed Rs.216.
Q. 10. Journalise the following transactions
Q. 10. Journalise the following transactions
March 5 Sold goods to Shruti for Rs.80,000 at 15% trade discount and 4% cash discount. Received 75% amount immediately through a cheque.
10 Purchased goods from Richa for Rs.60,000 at 10% trade discount and 5% cash discount. 60% amount paid by cheque immediately.
[Ans. Cash Discount on March 5th Rs.2,040 and on March 10th Rs.1,620.]
Q. 11. Pass journal entries for the following :
Q. 11. Pass journal entries for the following :
Jan. 6 Purchased goods from Henry for Rs.50,000 on 10% trade discount and 4% cash discount and paid 60% amount by cheque.
Jan. 15 Bought goods from Amit for Rs.2,00,000 at terms 5% cash discount and 20% trade discount. Paid 3/4th of the amount in cash at the time of purchase.
Jan. 18 Sold goods to Sherpa at the list price of Rs.50,000 less 20% trade discount and 4% cash discount if the payment is made within 7 days. 75% payment is received by cheque on Jan. 23rd.
Jan. 25 Sold goods to Garima for Rs. 1,00,000, allowed her 20% trade discount and 5% cash discount if the payment is made within 15 days. She paid l/4th of the amount by cheque on Feb. 5th and 60% of the remainder on Feb, 15th in cash.
[Ans. Cash Discount on Jan. 6th Rs. 1,080; On Jan. 15th Rs.6,000; on Jan. 23rd Rs. 1,200; and on Feb. 5th Rs. 1,000.]
Q. 12. Journalise the following transactions in the books of Dixit & Sons. :
Q. 12. Journalise the following transactions in the books of Dixit & Sons. :
March 2 Sold goods to Dilip of the list price of Rs.62,000 for Rs.60,000.
16 Purchased goods costing Rs.2,00,000 from Hari & Co. Paid 75% immediately by cheque to avail 4% discount.
20 Sold goods to Vishal Traders costing Rs.40,000 at 25% profit, allowing 10% trade discount and 10% cash discount. Received 80% payment immediately by cheque.
26 Sold goods to Brij & Co. costing Rs.50,000 at 40% profit, allowing 10% trade discount and 5% cash discount. Brij & Co. paid the full amount by cheque and availed cash discount.
[Ans. Total Rs.3,68,000; Cash Discount on March 16 Rs.6,000; March 20 Rs.3,600 and March 26 Rs.3,150.]
Q. 13. Journalise the following transactions :
Q. 13. Journalise the following transactions :
Jan. I Paid into bank for opening a Current Account 10,000
3 Goods sold for Rs. 50,000 and the amount was deposited into the bank
7 Amount withdrawn from bank 20,000
10 Goods sold for Cash 15,000
12 Amount deposited into bank 12,000
14 Goods purchased and payment made by cheque 25,000
[Ans. Total Rs. 1,32,000.]
Q. 14 (A). Following balances appeared in the books of Radhika Traders as on 1st April, 2017
Q. 14 (A). Following balances appeared in the books of Radhika Traders as on 1st April, 2017
Assets : Cash Rs.8,000; Cash at Bank Rs.7,000; Stock Rs.30,000; Debtors : Rs.36,000 (Mohan Rs. 10,000; Sohan Rs. 12,000; Dinesh Rs.14,000); Furniture Rs.5,000; Building Rs.25,000.
Liabilities : Creditors —X Rs.5,000; Y Rs.6,000.
In April, 2017, the following transactions took place :
April 2 Bought goods of the list price of Rs.6,000 from Khanna Brothers less 15% trade discount and 2% cash discount and paid 40% price at the same time.
3 Received a draft from Mohan in full settlement and deposited it into Bank 9,750
5 Purchased goods from Suresh of the list price of Rs.8,000 at 20% trade discount and paid him by cheque.
8 Sold goods and received a cheque 25,000
10 Deposited the above cheque into Bank
12 Sohan deposited in our Bank AJc 4,000
16 Paid Income Tax by Cheque 5,600
20 Received a cheque from Sohan and sent to Bank 7,800 Discount allowed 200
21 Withdrew from Bank—for office 2,000 for private use 4,000
23 Sent a cheque to Ain full settlement of his AJc 4,900
27 Cheque of Sohan returned by the bank as dishonoured.
28 Dinesh was declared insolvent and a payment of 60 paise in a Rs. received from his estate by a Cheque
30 Bank allowed Interest 350
Paid for Rent by cheque 1,500
Paid for travelling expenses by cheque 500
Pass Journal entries for the above transactions.
[Ans. Capital Rs.1,00,000; Total Rs.2,35,450.]
Hints: April 2: Cash paid Rs.l,999; Cash discount Rs.41.
April 8 : Cheques in Hand account will be debited and Sales account will be credited.
April 10 : Bank account will be debited and Cheques in Hand account will be credited.
April 16 : Income Tax is the personal expenses of the proprietor, hence, will be treated as drawings.
April 27: Sohan will be debited from Rs. 8,000; Bank will be credited from Rs.7,800 and discount allowed account will be credited from Rs.200.
April 30 : Bank account will be debited and interest received account will be credited for the amount of interest.
Q. 14 (B). Following was the position of Harish & Co. as on 1st April, 2017
Q. 14 (B). Following was the position of Harish & Co. as on 1st April, 2017
Cash in Hand Rs.l0,000; Cash at Bank Rs. 16,800; Furniture Rs.8,000; Stock Rs.50,000; Debtors— Ram Rs.8,000; Shyam Rs.12,000; Creditors—Anil Rs.4,000; Sunil Rs.5,000.
Following transactions took place during April, 2017 :—
April 2 Received a cheque from Ram in full settlement of his account after deducting 5% cash discount.
4 Deposited the above cheque into Bank.
5 Goods purchased for Rs.20,000 at 10% trade discount and 5% cash discount. Payment made by cheque.
6 Received a cheque from Shyam for Rs.3,860 and discount allowed to him Rs.140. Cheque deposited into the bank on the same day.
10 Cash paid to Anil after deducting 2% cash discount.
15 Old furniture sold for Rs.800,
16 Sold goods to Shiv Parshad of the list price of Rs. 10,000 at a trade discount of 15%.
18 Shiv Parshad returned goods of the list price of Rs. 1,000.
20 Paid for furniture repairs to Bahadur Singh Rs.100.
25 Received a cheque from Shiv Parshad after deducting 4% cash discount. Cheque was deposited into bank.
28 Bank charged Rs.50 for‘Bank Charges’.
30 Received Commission Rs.200.
[Ans. Capital Rs.95,800; Total Rs. 1,64,550.]
Hints : (1) On April 2, Cheques in Hand A/c will be debited.
(2) On April 4, Bank A/c will be debited and Cheques in Hand A/c will be credited.
(3) On April 20th, Repairs Account will be debited and Cash Account will be credited.
(4) On April 25th, Cash discount allowed to Shiv Parshad = 7,650 × 4/100 = Rs.306
(5) On April 28th, Bank Charges Account will be debited and Bank Account will be credited.
Q. 15. Pass Journal Entries for the following transactions
Q. 15. Pass Journal Entries for the following transactions
1. Provide depreciation on Furniture Rs.500 and on Machinery Rs.2,000.
2. Received cash Rs. 1,000 for bad-debts written off last year.
3. Ajay Singh was declared bankrupt. He owed Rs.2,500 to us. Nothing could be recovered from his estate.
4. Rs.20,000 for wages and Rs.4,000 for salaries are outstanding.
5. Purchased furniture for Rs.6,000 for the proprietor and paid the amount by cheque.
6. Provide 9% interest on capital amounting to Rs.2,00,000,
7. Charge interest on drawings Rs. 1,000.
[Ans. Total Rs.55,000.]
Q. 16. Pass journal entries for the following :
Q. 16. Pass journal entries for the following :
Jan. 5 Purchased goods for Cash Rs. 10,000 and spent Rs.200 for their carriage.
Jan. 10 Purchased machinery for Cash Rs.50,000 and spent Rs.500 for its carriage.
Jan. 15 Paid Rs.20,000 for cement, Rs.10,000 for timber and Rs.5,000 as wages for the construction of building.
Jan. 17 Purchased an old machinery for Rs.20,000 and spent Rs.2,500 on its immediate repairs.
Jan. 20 Paid Rs.500 for repairing some other machinery.
[Ans. Total Rs. 1,18,700.]
Q. 17. Enter the following transactions in the Journal of Arun Govil & Co.
Q. 17. Enter the following transactions in the Journal of Arun Govil & Co.
June 1 Arun Govil & Co. paid into bank as capital Rs.6,00,000.
June 3 Purchased goods from Mukesh of the list price of Rs.2,00,000 at 10% trade discount. June 4 One-fourth of the above goods returned to Mukesh for not being upto specifications. June 6 Issued a cheque to Mukesh for the amount due to him after deducting 2% as cash discount.
June 7 Withdrew from bank Rs.2,50,000 for office use and Rs. 10,000 for personal use.
June 10 Purchased a machinery for Rs. 1,00,000 and spent Rs.5,000 on its installation. Payment for machinery was made by cheque and installation expenses were paid in cash.
June 12 Sold goods for Rs. 1,00,000 to Amar.
June 13 Amar clears his account by giving a cheque of Rs.98,500. Cheque is immediately sent to bank.
June 15 Purchased stationery for personal use Rs.3,000 and for office use Rs.5,000.
June 20 Purchased land for Rs.2,00,000 and paid 1% as brokerage and Rs. 15,000 as registration charges on it. Entire payment is made by Cheque.
June 30 Wages due to labourers Rs.20,000 and salary due to the clerk Rs.30,000.
[Ans. Total Rs. 18,00,000.]
Q. 18. Journalise the following transactions of Raj Kumar Traders, timber merchants
Q. 18. Journalise the following transactions of Raj Kumar Traders, timber merchants
1. Purchased timber from Kuldeep Kumar, for cash Rs.2,000 and credit Rs. 10,000.
2. Paid to Kuldeep Kumar in full settlement of his account Rs.9,950.
3. Paid rent in advance Rs. 10,000.
4. Purchased machinery for Rs. 1,00,000 by cheque and carriage Rs.2,000 and installation charges Rs. 1,000 paid in Cash.
5. Purchased goods for Rs.50,000 from Govind and sold it to Manohar for Rs.65,000. [Ans. Total Rs.2,50,000]
Q. 19. Pass Journal entries for the following transactions
Q. 19. Pass Journal entries for the following transactions
1. Purchased Machinery for Rs.20,000 and paid Rs.200 for its carriage.
2. Received a cheque of Rs.4,850 from X in full settlement of his account of Rs.5,000. Cheque was immediately deposited into bank.
3. Received by cheque a first and final payment of 60 paise in a Rs. from Y who owed us Rs. 10,000.
4. Sold goods to Z for Rs. 10,000 at a trade discount of 20%. Next day a cheque was received from him after deducting 5% cash discount. Cheque was immediately deposited into Bank.
5. Goods costing Rs.20,000 sold to Manoj at a profit of 20% on cost less 10% trade discount.
[Ans, Total Rs.72,800]
Q. 20, Journalise the following transactions
Q. 20, Journalise the following transactions
1. Goods for Rs.50,000 were destroyed by fire.
2. Goods worth Rs. 18,000 were distributed as free samples and Rs.20,000 were given away as charity in cash.
3. Goods worth Rs.25,000 and cash Rs.40,000 were taken away by the proprietor for his personal use.
4. Goods worth Rs.20,000 and cash Rs.5,000 were given away as charity.
5. Cash Rs. 1,00,000 were stolen from the Iron Safe of the trader.
[Ans. Total Rs.2,78,000]
Q. 21. Journalise the following transactions
Q. 21. Journalise the following transactions
(i) Sold goods to Brijesh of the list price of Rs. 10,000 at trade discount of 5%. Received full payment in cash.
(ii) Goods given away as charity Rs. 1,000.
(iii) Charge interest on capital of Rs.5,00,000 @ 7% p.a.
(iv) Outstanding wages Rs.3,000.
(v) Rs.5,000 due from Sunny are now bad debts.
(vi) Rs.50,000 cash sales (of goods costing Rs.40,000).
[Ans. Total Rs. 1,03,500]
Q. 22. Prepare journal from the transactions given below
Q. 22. Prepare journal from the transactions given below
(a) Proprietor withdrew for private use Rs. 10,000 from bank.
(b) Goods costing Rs.50,000 were burnt by fire.
(c) Purchased machinery for cash Rs. 1,50,000 and paid Rs.2,000 on its installation.
(d) Charge 5% depreciation on building costing Rs.2,00,000 and 8% depreciation on furniture costing Rs.5,000.
(e) Prepaid salary Rs.2,000.
(f) Kapil who owed us Rs.20,000 becomes insolvent and nothing is received from his estate.
[Ans. Total Rs.2,44,400]
Q. 23. Journalise the following transactions in the Journal of Navin Gupta & Sons.
Q. 23. Journalise the following transactions in the Journal of Navin Gupta & Sons.
1. Out of Insurance premium paid this year, Rs. 15,000 is related to next year.
2. Credit purchases from Ram & Co. for Rs.50,000. Cash discount will be received at 5% on payment of bill within 10 days.
3. Cash paid to Ram & Co. and discount availed of.
4. Paid Income Tax Rs.20,000 by cheque,
5. Goods costing Rs.2,00,000 sold for cash at a profit of 10%.
6. Purchased iron safe for Rs.2,00,000, filing cabinet for Rs.50,000 and Computer for Rs. 1,00,000.
[Ans. Total Rs.7,05,000]
Q. 24. Journalise the following transactions in the books of Kanishk Traders :
Q. 24. Journalise the following transactions in the books of Kanishk Traders :
(i) Sold goods costing Rs. 1,20,000 to Charu at a profit of 33y% on cost less 15% Trade Discount.
(ii) Sold goods costing Rs.80,000 to Arun against cheque at a profit of 25% on cost less 15% Trade Discount.
(iii) Paid by cheque Rs.8,400 as insurance premium for a period of 12 months starting 1st August 2016. Financial year closes on 31st March every year.
[Ans. Total Rs.2,32,200.]
Q. 25. Journalise the following
Q. 25. Journalise the following
March 4 Purchased building for Rs. 1,50,000 and incurred expenses of Rs. 10,000 on its purchase.
March 10 Satish who owed us Rs.20,000 is declared insolvent and 60 paise per Rs. is received from his estate.
March 15 Paid Rs.500 for repairing the office furniture.
March 18 Proprietor withdrew for his personal use cash Rs.5,000 and goods worth Rs.2,000.
March 20 Purchased the following items for business:
Iron Safe Rs.15,000;
Filing Cabinet Rs.5,000;
Computer Rs.12,000;
Postage Rs.200
Stationery Rs.150.
March 28 Paid electricity charges Rs. 1,600.
March 31 Charge depreciation on Machinery @ 10% for one year (Machinery Rs.75,000).
March 31 Outstanding Wages at the end of the year Rs.6,000.
[Ans. Total Rs.2,34,950]
Prepare Firm Accounts
Prepare Firm Accounts
Bansal Furniture
Bansal Furniture
MCB Z6 12555, MAIN ROAD, GROWTH INDUSTRY CENTER,NEAR ALU INDUSTRIES,LUDHIANA (Pb.)
Mb. 9780493093
Ramesh Started a business with cash Rs.2000000 Including Furniture of Rs. 1000000.
Purchase a Goods for Rs.200000 against invoice No.212 on date 01/04/22 from Mohan Furniture.
Sale Goods for Rs.1800000 to Ramu dev Manmohan Invoice No.1 on date 01/04/22.
Cash paid to Mohan furniture for Rs.50000.
Opened a new Bank Account on SBI Bank of Rs.250000 cash deposited into Bank.
Cash received of Rs.270000 to Ramu dev Manmohan.
Telephone Bill paid for Rs.2000.
Electricity Bill due of Rs.21000.
Cash received of Rs.500000 directly firm business A/c.
Salary due on month of April, 2022
Musk an = 10000
Mohit = 8000
Manmohan =7500
Suraj = 8500.
Commission due but not Received April, 2022
Ravi Chandra = Rs.1000
Suraj = Rs.1500
Prabhat = Rs.1600
Interest Received of the month 8 April,2022
Interest on Fixed deposit = 10000
Interest on RD = 200000
Interest on term deposit = 25000
Interest on PF =10000
Interest ON Savings =2000
Interest on loan = 15000
Rent due but not paid of Rs.10000 on the month April.
Salary outstanding shared be paid on date 01/05/2022.
Purchased machinery for Rs.2000000 from Ram chander Prakash paid immediately cash for Rs.50000, balance through paid on bank Loan.
Purchased a Goods for Rs.1800000 from Bal veer Singh against Bill No.1101 on date 01/05/2022.
Cash paid for Rs.147500 Mohan furniture full settlement of his account.
Commission Received for Rs.3100 due this last month.
Rent paid for last month Rs.10000 cash paid Rs.5000, Balance through paid Rs.5000 bank.
Cash paid to supplier Ganga Ram munshi Ram Rs.20000 Advance for against Book order for Goods for Rs.180000.
Last month Suspense A/c transaction & settled to Ramu dev Manmohan.
Purchased a vehicle for Rs.50000 against a discount allowed Rs.1000 from Honda put Ltd cash paid immediately for Rs.900 balance through SBI Bank loan. Rate of Interest charged for 10% installment paid for Rs.4400 Equally total No.8 Installment 1100.
New Fashion Point
New Fashion Point
Practice Sheet -1
Practice Sheet -1
All Goods Inward and Outward GST Applicable 5% Service 18%
Meenu Started A Business With Rs.100000
Cash Deposit Into Bank Rs.10000 { Sbi }
Purchase Goods For Cash Rs.7000?
Goods Sold For Rs.5000 To Rahul?
Purchase Goods For Rs.18000 From Sohan And Co..
Telephone Bill Paid Rs.1000?
Electricity Bill Paid Rs.500.
Repair And Maintained Vehicle Rs.1000
Interest Paid Rs.100
Commission Received Rs.500.
Purchase Goods For Rs. 10000 From Govinda And Sons At Discount 5%
Sale Goods For Cash Rs.7000 At Cash Discount 2% To Rahul.
Cash Paid Rs. 17500 Sohan And Co. Full Settlement Of His Account.
Salary Due But Not Paid Rs.1000.
Cash Received To Rs. 4900 To Rahul Full Settlement Of His Account?
Wages Paid Rs. 1500.
Cash Received For Rs.550 Full Commission Received?
Purchase Goods For Rs.10000, From Xyz And Co. Cash Discount Allowed Rs.5%?
Cash Paid Rs.5000 To Xyz And Co.
Cash Sale Goods Rs.19290
Telephone Bill Due But Not Paid Rs.700
Bank Charges Rs.250
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