Mathematics, 15.02.2021 19:30 student0724
Record the following transactions in the books of Omkar for the month of
April, 2010. (20)
Balances on 1st April, 2010: Cash in Hand Rs.30000/-, Cash at Bank Rs.50000/-,
Furniture Rs.15000/-, Stock of Goods Rs.40000/-, Sundry Debtors Rs.35000/-, Bills
Payable Rs.18000/-, Sundry Creditors Rs.50000/-.
2010
April 1 Sold goods for cash worth Rs.20000/- at 5% trade discount & 2% cash discount
terms.
2 Purchased goods worth Rs.30000/- from Paarth at 10% trade discount & 5% cash
discount terms, ½ the amount paid in cash & ½ by cheque.
4 Received Rs.1940/- from Prakash in full settlement of Rs.2000/-.
6 Purchased Machinery worth Rs.48000/- & paid Rs.2000/- for it’s installation.
9 Issued a cheque for Rs.12200/- in favour of Nilam who allowed us discount
Rs.300/-
10 Goods worth Rs.350/- distributed as free samples.
12 Received Rs.1000/- from Prathmesh whose account was earlier written off as
bad. Amount due from him was Rs.1200/-.
15 Purchased 10 Shares of ICICI Bank at Rs.750/- each & brokerage paid at 2%.
18 Purchased goods worth Rs.15000/- from Mayuresh at 10% trade discount who
paid Rs.100/- as carriage on our behalf.
20 Paid life insurance premium of Rs.3500/- Omkar’s life insurance policy for
Rs.300000/-
23 Sharada one of the debtors declared as insolvent & 25 paise in a rupee recovered
from her estate as final dividend, amount due from her was Rs.5000/-
25 Placed on order for goods worth Rs.25000/- with Aniket.
27 Bought goods from Vilas of Rs.38000/- at 10% trade discount & paid him 1/3rd
amount after deducting 2% cash discount.
30 Salaries paid by Cash Rs.8000/- & by cheque Rs.7000/-.​
Answers: 3
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