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The question asks to prepare a journal for the transactions of Sumit Groups Commerce Business and also calculate the closing balance.

Accounting

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यहाँ सुमित ग्रुप्स कॉमर्स बिजनेस के लेन-देन के लिए जर्नल प्रविष्टियाँ दी गई हैं:

  1. व्यवसाय शुरू करना और बैंक खाते खोलना

    • Apr 1: Sumit Groups Commence Business with Cash Cash A/cDr.1000000To Capital A/cCr.1000000\begin{align*} \text{Cash A/c} &\quad \text{Dr.} & 1000000 \\ \text{To Capital A/c} &\quad \text{Cr.} & 1000000 \end{align*}
    • Apr 1: Open Bank Account in Indian Bank Bank (Indian Bank) A/cDr.500000To Cash A/cCr.500000\begin{align*} \text{Bank (Indian Bank) A/c} &\quad \text{Dr.} & 500000 \\ \text{To Cash A/c} &\quad \text{Cr.} & 500000 \end{align*}
    • Aug 2: Open Bank Account In Hdfc Bank Bank (HDFC) A/cDr.10000To Cash A/cCr.10000\begin{align*} \text{Bank (HDFC) A/c} &\quad \text{Dr.} & 10000 \\ \text{To Cash A/c} &\quad \text{Cr.} & 10000 \end{align*}

  2. माल की खरीद और बिक्री

    • Apr 2: Purchase goods from Chahat & co. \begin{align*} \text{Purchases A/c} &\quad \text{Dr.} & 300000 \\ \text{To Chahat & Co. A/c} &\quad \text{Cr.} & 300000 \end{align*}
    • Apr 2: Sale goods to Vibha & CO. \begin{align*} \text{Vibha & CO. A/c} &\quad \text{Dr.} & 200000 \\ \text{To Sales A/c} &\quad \text{Cr.} & 200000 \end{align*}
    • Apr 2: Purchase goods from Chaman Groups Purchases A/cDr.100000To Chaman Groups A/cCr.100000\begin{align*} \text{Purchases A/c} &\quad \text{Dr.} & 100000 \\ \text{To Chaman Groups A/c} &\quad \text{Cr.} & 100000 \end{align*}
    • June 1: Sale GOODS (to Ram & Shyam Groups) \begin{align*} \text{Ram & Shyam Groups A/c} &\quad \text{Dr.} & 175000 \\ \text{To Sales A/c} &\quad \text{Cr.} & 175000 \end{align*}
    • July 1: Goods Purchase From Aryan & Co. \begin{align*} \text{Purchases A/c} &\quad \text{Dr.} & 90000 \\ \text{To Aryan & Co. A/c} &\quad \text{Cr.} & 90000 \end{align*}

  3. संपत्ति की खरीद

    • May 1: Purchase Furniture From Ak Door's Furniture A/cDr.500000To Ak Door’s A/cCr.500000\begin{align*} \text{Furniture A/c} &\quad \text{Dr.} & 500000 \\ \text{To Ak Door's A/c} &\quad \text{Cr.} & 500000 \end{align*}
    • July 1: Purchase Laptop From Shiv Trd. Laptop A/cDr.35000To Shiv Trd. A/cCr.35000\begin{align*} \text{Laptop A/c} &\quad \text{Dr.} & 35000 \\ \text{To Shiv Trd. A/c} &\quad \text{Cr.} & 35000 \end{align*}
    • July 31: Purchase Machinery from Gulati Trd. Machinery A/cDr.80000To Gulati Trd. A/cCr.80000\begin{align*} \text{Machinery A/c} &\quad \text{Dr.} & 80000 \\ \text{To Gulati Trd. A/c} &\quad \text{Cr.} & 80000 \end{align*}

  4. व्यय और भुगतान

    • Apr 2: Salary Paid by Cheque Salaries Expense A/cDr.100000To Bank (Indian Bank) A/cCr.100000\begin{align*} \text{Salaries Expense A/c} &\quad \text{Dr.} & 100000 \\ \text{To Bank (Indian Bank) A/c} &\quad \text{Cr.} & 100000 \end{align*}
    • May 31: Cheque paid to Chahat & co. after 5% Discount देय राशि 300000 थी। 5%5\% छूट 300000×0.05=15000300000 \times 0.05 = 15000 है। भुगतान की गई राशि 300000−15000=285000300000 - 15000 = 285000 है। \begin{align*} \text{Chahat & Co. A/c} &\quad \text{Dr.} & 300000 \\ \text{To Bank (Indian Bank) A/c} &\quad \text{Cr.} & 285000 \\ \text{To Discount Received A/c} &\quad \text{Cr.} & 15000 \end{align*}
    • June 2: Paid Commission TO Purchase Agent Commission Expense A/cDr.50000To Cash A/cCr.50000\begin{align*} \text{Commission Expense A/c} &\quad \text{Dr.} & 50000 \\ \text{To Cash A/c} &\quad \text{Cr.} & 50000 \end{align*}
    • Aug 1: Paid Rent by Cheque Rent Expense A/cDr.20000To Bank (Indian Bank) A/cCr.20000\begin{align*} \text{Rent Expense A/c} &\quad \text{Dr.} & 20000 \\ \text{To Bank (Indian Bank) A/c} &\quad \text{Cr.} & 20000 \end{align*}
    • Aug 2: Paid in Charity Charity Expense A/cDr.10500To Cash A/cCr.10500\begin{align*} \text{Charity Expense A/c} &\quad \text{Dr.} & 10500 \\ \text{To Cash A/c} &\quad \text{Cr.} & 10500 \end{align*}
    • Aug 31: Cheque paid to Ak Door's Ak Door’s A/cDr.45630To Bank (Indian Bank) A/cCr.45630\begin{align*} \text{Ak Door's A/c} &\quad \text{Dr.} & 45630 \\ \text{To Bank (Indian Bank) A/c} &\quad \text{Cr.} & 45630 \end{align*}

  5. ऋण और ब्याज

    • June 1: Taken Loan from Amitabh Finance Groups Bank (Indian Bank) A/cDr.200000To Loan from Amitabh Finance Groups A/cCr.200000\begin{align*} \text{Bank (Indian Bank) A/c} &\quad \text{Dr.} & 200000 \\ \text{To Loan from Amitabh Finance Groups A/c} &\quad \text{Cr.} & 200000 \end{align*}
    • Aug 31: Paid Interest on Loan @10% Pa(Per Anum) ऋण राशि 200000 है। 1 जून से 31 अगस्त तक 3 महीने का ब्याज 200000×10%×312=5000200000 \times 10\% \times \frac{3}{12} = 5000 है। Interest Expense A/cDr.5000To Bank (Indian Bank) A/cCr.5000\begin{align*} \text{Interest Expense A/c} &\quad \text{Dr.} & 5000 \\ \text{To Bank (Indian Bank) A/c} &\quad \text{Cr.} & 5000 \end{align*}

  6. दिवालियापन और निपटान

    • June 2: Vibha & CO. declared Bankrupt & Settlement of there account Vibha & CO. से देय राशि 200000 थी। 190000 प्राप्त हुए, इसलिए 200000−190000=10000200000 - 190000 = 10000 अशोध्य ऋण (Bad Debts) हैं। \begin{align*} \text{Bank (Indian Bank) A/c} &\quad \text{Dr.} & 190000 \\ \text{Bad Debts A/c} &\quad \text{Dr.} & 10000 \\ \text{To Vibha & CO. A/c} &\quad \text{Cr.} & 200000 \end{align*}

  7. मूल्यह्रास (Depreciation)

    • July 31: Provide Depreciation on Furniture @10% फर्नीचर का मूल्य 500000 (1 मई को खरीदा गया) है। 1 मई से 31 जुलाई तक 3 महीने का मूल्यह्रास 500000×10%×312=12500500000 \times 10\% \times \frac{3}{12} = 12500 है। Depreciation Expense A/cDr.12500To Furniture A/cCr.12500\begin{align*} \text{Depreciation Expense A/c} &\quad \text{Dr.} & 12500 \\ \text{To Furniture A/c} &\quad \text{Cr.} & 12500 \end{align*}
    • July 31: Depreciation on Machinery @5% मशीनरी 31 जुलाई को खरीदी गई और उसी दिन मूल्यह्रास प्रदान किया गया। चूंकि इसका उपयोग नहीं किया गया है, इस अवधि के लिए मूल्यह्रास 0 होगा। Depreciation Expense A/cDr.0To Machinery A/cCr.0\begin{align*} \text{Depreciation Expense A/c} &\quad \text{Dr.} & 0 \\ \text{To Machinery A/c} &\quad \text{Cr.} & 0 \end{align*}
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