(vii) Loss of Stock by Theft A/c | ... Dr. | ₹ 5,600 | ||
To Purchase A/c | ₹ 5,000 | |||
To Input IGST A/c | ₹ 600 |
Journal
|
|||||
Date
|
Particulars
|
L.F.
|
Debit
Amount
(Rs)
|
Credit
Amount
(Rs)
|
|
(i)
|
Cash A/c |
Dr.
|
15,000
|
|
|
|
Bad-Debts A/c |
Dr.
|
10,000
|
|
|
|
To Raj’s A/c |
|
|
25,000
|
|
|
(Received 60 paise in full and final settlement) |
|
|
|
|
|
|
|
|
||
(ii)
|
Rent A/c |
Dr.
|
10,000
|
|
|
|
To Rent Outstanding A/c |
|
|
10,000
|
|
|
(Owed rent to landlord) |
|
|
|
|
|
|
|
|
||
(iii)
|
Depreciation A/c |
Dr.
|
5,000
|
|
|
|
To Furniture A/c |
|
|
5,000
|
|
|
(10% depreciation charged on furniture) |
|
|
|
|
|
|
|
|
||
(iv)
|
Salaries A/c |
Dr.
|
20,000
|
|
|
|
To Salaries Outstanding A/c |
|
|
20,000
|
|
|
(Salaries due to employees) |
|
|
|
|
|
|
|
|
||
(v)
|
Cash A/c |
Dr.
|
8,500
|
|
|
|
Discount Allowed A/c |
Dr.
|
1,580
|
|
|
|
To Sales A/c |
|
|
9,000
|
|
|
To Output CGST A/c |
|
|
540
|
|
|
To Output SGST A/c |
|
|
540
|
|
|
(Goods sold) |
|
|
|
|
|
|
|
|
||
(vi)
|
Interest on Capital A/c |
Dr.
|
10,000
|
|
|
|
To Capital A/c |
|
|
10,000
|
|
|
(Interest on capital allowed @ 10% p.a.) |
|
|
|
|
|
|
|
|
||
(vii)
|
Loss of Stock by Theft A/c |
Dr.
|
5,600
|
|
|
|
To Purchases A/c |
|
|
5,000
|
|
|
To Input IGST A/c |
|
|
600
|
|
|
(Goods lost by theft) |
|
|
|
|
|
|
|
|