# Practical Problem 05

 Q.5 Prepare Aparna’s account in books of Suparna. 2019 July 1 Hardik started business with Cash Rs 15,000 and Machinery Rs 20,0004 Purchased goods for Rs 9,000 less 10% Cash Discount. 4 Purchased goods for Rs 9,000 less 10% Cash Discount. 9 Sold goods to Amar Rs 3,000 12 Distributed goods worth Rs 700 as free samples. 14 Bought Stationery for Rs 550 for office use. 18 Received Rs 950 from Dhanashree, a customer, whose account was earlier written off as a bad debts. 21 Abhiram invoiced us goods worth Rs 3,000. 24 Settled Abhiram’s account, he allowed 5% cash discount. 27 Exchanged goods worth 2,500 against Furniture of the same amount. 29 Withdrawn cash from ATM Rs 5,000 for office use and Rs 3,000 for personal use. Solution :- In the books of Suparna Dr                                                                                           Aparna’sA/c                                                                           Cr Date Particulars J.F Amount Date Particulars J.F Amount 2019 2019 Jan-01 To Balance b/d 60,000 Jan-07 By Sales Return A/c 1,350 4 To Sales A/c 13,500 11 By Bank A/c 50,000 17 To Sales A/c 12,000 30 By Cash a/c 33,000 30 By Discount A/c 1,150 85,500 85,500