By Rao M.E. Thukaram
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Additional info for Accounting and Financial Management for BCA and MCA
Purchased raw materials for Rs 2000 and furniture for 7. Paid wages 9. Sold goods to A for Rs 5000 at 12% trade discount. 12. Sold goods to B of 13. B returned goods worth 15. Purchased goods for Rs 2800 and paid by cheque 17. Purchased goods from C for Rs 3500 and sold the same to D for Rs 4000 immediately 19. Furniture purchased for Rs 900 for private use and paid by cheque 24. Bought goods and paid by cheque 26. Sold goods to E for 28. Paid electricity charges Rs 280, paid water bill Rs 60 by cheque 30.
16. Paid salary to manager Ram Rs. 10000 Rs. 2000 Rs. 200 Rs. 25000 Rs. 1200 Rs. 1000 Accounting and Financial Management 46 EXERCISE 4 Prepare Anjan’s a/c in the ledger of Bhairav and Bhairav’s account in the ledger of Anjan from the following transaction between them. 2004 Jan, 1. 5. 10. 12. Opening debit of Bhairav to Anjan Anjan sold goods to Bhairav Bhairav returned goods to Anjan Anjan received cash from Bhairav Rs. 700 and allowed Bhairav discount 15. Bhairav sold goods to Anjan on account 20.
To Bank a/c (Being income tax and house-rent paid) Bank a/c Dr. To Cash a/c (Being Harish’s cheque sent to bank) Repairs a/c Dr. To Bank a/c (Being cheque issued for repairs to plant) QUESTIONS Simple Questions : 1. 2. 3. 4. 5. What do you mean by accounting cycle ? What is journal ? What do you mean by journal entry ? What do you mean by journalising ? What is narration ? LF Debit Credit 30 Accounting and Financial Management 6. What do you mean by simple journal entry ? 7. What do you mean by compound journal entry ?
Accounting and Financial Management for BCA and MCA by Rao M.E. Thukaram