Thursday, 14 August 2014

JOURNAL ENTRY QUESTION-2



2.     Pass necessary journal entries:
2014
July 1          Machinery purchased                5,000
July 3          Building purchased                   8,000
July 4          Furniture purchased                  7,000
July 5          Investment purchased               6,000
July 7          Goods sold for cash                10,000
July 9          Purchased goods for cash        12,000
July 10        Share purchased                        6,000
July 12        Debentures purchased               10,000
July 15        Plant sold                                   8,000
July 17        Furniture sold                            7,000
July 21        Land purchased                         6,000
July 25        Share sold                                 8,000
July 27          Patent sold                              6,000
July 31        Debentures sold                        7,000
Date
Particulars
L.F.
Amount (Dr)
Amount   (Cr)
2014
July 1

 

July 3



July 4



July 5



 
  July 7
   

 
  July 9



  July 10



 July 12



 July 15




 July 17




July 21




July 25




  July 27



July 31

Machinery A/c                                             Dr
    To Cash A/c
(Being machinery purchased)



5,000





5,000


Building A/c                                                Dr
    To Cash A/c
(Being building purchased)

8,000




8,000


Furniture A/c                                             Dr
    To Cash A/c
(Being furniture purchased)

7,000




7,000


Investment A/c                                         Dr
    To Cash A/c
(Being investment purchased)

6,000




6,000


Cash A/c                                                   Dr
    To Sales A/c
(Being goods sold for cash)
10,000

10,000

Purchase A/c                                             Dr
    To Cash A/c
(Being goods purchased for cash)

12,000




12,000


Share                                                       Dr
    To Cash A/c
(Being share purchased)

6,000




6,000


Debentures                                               Dr
    To Cash A/c
(Being debentures purchased)

10,000




10,000


Cash A/c                                                   Dr
    To Plant A/c
(Being plant sold)


8,000





8,000


Cash A/c                                                   Dr
    To Furniture A/c
(Being furniture sold)
7,000



7,000


Land A/c                                                  Dr
    To Cash A/c
(Being land purchased)

6,000




6,000

                                              
  Cash A/c                                                 Dr
To Share
(Being share sold)


8,000





8,000


Cash A/c                                                   Dr
    To Patent A/c
(Being patent sold)

6,000




6,000


Cash A/c                                                 Dr
    To Debentures A/c
(Being debentures sold)

7,000




7,000



                                Total

1,06,000
1,06,000

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