Books of Mohan |
|||||
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (₹) |
Credit Amount (₹) |
|
2019 |
|
|
|
|
|
June 15 |
Sohan |
Dr. |
|
2,000 |
|
|
To Sales A/c |
|
|
2,000 |
|
|
(Goods sold to Sohan) |
|
|
|
|
|
|
|
|
|
|
June 15 |
Bills Receivable A/c |
Dr. |
|
2,000 |
|
|
To Sohan |
|
|
2,000 |
|
|
(Sohan’s acceptance was received) |
|
|
|
|
|
|
|
|
|
|
June 15 |
Bank A/c |
Dr. |
|
1,960 |
|
|
Discount Charges A/c |
Dr. |
|
40 |
|
|
To Bills Receivable A/c |
|
|
2,000 |
|
|
(Sohan’s acceptance discounted with bank) |
|
|
|
|
|
|
|
|
|
|
Sep.18 |
Sohan |
Dr. |
|
2,010 |
|
|
To Bank A/c |
|
|
2,010 |
|
|
(Sohan’s acceptance became dishonoured and Bank paid Rs 10 Noting Charges) |
|
|
|
|
|
|
|
|
|
|
Sep.18 |
Bank A/c |
Dr. |
|
2,010 |
|
|
To Cash A/c |
|
|
2,010 |
|
|
(Liabilities on account bill dishonoured was discharged) |
|
|
|
|
|
|
|
|
|
Books of Sohan |
|||||
Journal |
|||||
Date |
Particulars |
L.F. |
Debit Amount (₹) |
Credit Amount (₹) |
|
2019 |
|
|
|
|
|
June 15 |
Purchases A/c |
Dr. |
|
2,000 |
|
|
To Mohan |
|
|
2,000 |
|
|
(Goods were bought from Sohan) |
|
|
|
|
|
|
|
|
|
|
June 15 |
Mohan |
Dr. |
|
2,000 |
|
|
To Bills Payable A/c |
|
|
2,000 |
|
|
(Bills drawn by Mohan was accepted) |
|
|
|
|
|
|
|
|
|
|
Sep.18 |
Bills Payable A/c |
Dr. |
|
2,000 |
|
|
Noting Charges A/c |
Dr. |
|
10 |
|
|
To Mohan |
|
|
2,010 |
|
|
(Bills Payable became dishonoured) |
|
|
|