Question

Put the following on the proper side of a Cash Account, a Debtor's Account and a Creditor's Account:

		₹
(i)	Sold goods to Sanjay on credit	50,000
(ii)	Sold goods to Mohan for cash	20,000
(iii)	Purchased goods from Ram on credit	25,000
(iv)	Cash received from Sanjay	19,000
(v)	Goods returned by Sanjay	2,000
(vi)	Paid rent	500
(vii)	Cash paid to Ram	15,000

Answer 1

Cash Account
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
(ii)		Sales		20,000	(vi)	Rent		500
(iv)		Sanjay		19,000	(vii)	Ram		15,000
						Balance c/d		23,500
				39,000				39,000

Sanjay (Debtors)
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
(i)		Sales		50,000	(iv)	Cash		19,000
					(v)	Sales Return		2,000
						Balance c/d		29,000
				50,000				50,000

Ram (Creditors)
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
(vii)		Cash		15,000	(iii)	Purchase		25,000
		Balance c/d		10,000
				25,000				25,000