This accounting problem is solved step by step below, with detailed explanations to help you understand the method and arrive at the correct answer.
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यहाँ सुमित ग्रुप्स कॉमर्स बिजनेस के लेन-देन के लिए जर्नल प्रविष्टियाँ दी गई हैं: Step 1: व्यवसाय शुरू करना और बैंक खाते खोलना Apr 1: Sumit Groups Commence Business with Cash Cash A/c & Dr. & 1000000 \\ To Capital A/c & Cr. & 1000000 Apr 1: Open Bank Account in Indian Bank Bank (Indian Bank) A/c & Dr. & 500000 \\ To Cash A/c & Cr. & 500000 Aug 2: Open Bank Account In Hdfc Bank Bank (HDFC) A/c & Dr. & 10000 \\ To Cash A/c & Cr. & 10000 Step 2: माल की खरीद और बिक्री Apr 2: Purchase goods from Chahat & co. Purchases A/c & Dr. & 300000 \\ To Chahat & Co. A/c & Cr. & 300000 Apr 2: Sale goods to Vibha & CO. Vibha & CO. A/c & Dr. & 200000 \\ To Sales A/c & Cr. & 200000 Apr 2: Purchase goods from Chaman Groups Purchases A/c & Dr. & 100000 \\ To Chaman Groups A/c & Cr. & 100000 June 1: Sale GOODS (to Ram & Shyam Groups) Ram & Shyam Groups A/c & Dr. & 175000 \\ To Sales A/c & Cr. & 175000 July 1: Goods Purchase From Aryan & Co. Purchases A/c & Dr. & 90000 \\ To Aryan & Co. A/c & Cr. & 90000 Step 3: संपत्ति की खरीद May 1: Purchase Furniture From Ak Door's Furniture A/c & Dr. & 500000 \\ To Ak Door's A/c & Cr. & 500000 July 1: Purchase Laptop From Shiv Trd. Laptop A/c & Dr. & 35000 \\ To Shiv Trd. A/c & Cr. & 35000 July 31: Purchase Machinery from Gulati Trd. Machinery A/c & Dr. & 80000 \\ To Gulati Trd. A/c & Cr. & 80000 Step 4: व्यय और भुगतान Apr 2: Salary Paid by Cheque Salaries Expense A/c & Dr. & 100000 \\ To Bank (Indian Bank) A/c & Cr. & 100000 May 31: Cheque paid to Chahat & co. after 5% Discount देय राशि 300000 थी। 5\% छूट 300000 × 0.05 = 15000 है। भुगतान की गई राशि 300000 - 15000 = 285000 है। Chahat & Co. A/c & Dr. & 300000 \\ To Bank (Indian Bank) A/c & Cr. & 285000 \\ To Discount Received A/c & Cr. & 15000 June 2: Paid Commission TO Purchase Agent Commission Expense A/c & Dr. & 50000 \\ To Cash A/c & Cr. & 50000 Aug 1: Paid Rent by Cheque Rent Expense A/c & Dr. & 20000 \\ To Bank (Indian Bank) A/c & Cr. & 20000 Aug 2: Paid in Charity Charity Expense A/c & Dr. & 10500 \\ To Cash A/c & Cr. & 10500 Aug 31: Cheque paid to Ak Door's Ak Door's A/c & Dr. & 45630 \\ To Bank (Indian Bank) A/c & Cr. & 45630 Step 5: ऋण और ब्याज June 1: Taken Loan from Amitabh Finance Groups Bank (Indian Bank) A/c & Dr. & 200000 \\ To Loan from Amitabh Finance Groups A/c & Cr. & 200000 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\% × (3)/(12) = 5000 है। Interest Expense A/c & Dr. & 5000 \\ To Bank (Indian Bank) A/c & Cr. & 5000 Step 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 = 10000 अशोध्य ऋण (Bad Debts) हैं। Bank (Indian Bank) A/c & Dr. & 190000 \\ Bad Debts A/c & Dr. & 10000 \\ To Vibha & CO. A/c & Cr. & 200000 Step 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\% × (3)/(12) = 12500 है। Depreciation Expense A/c & Dr. & 12500 \\ To Furniture A/c & Cr. & 12500 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/c & Dr. & 0 \\ To Machinery A/c & Cr. & 0 अगला प्रश्न भेजें 📸