Practical Problem 05

Q.5 Prepare Aparna’s account in books of Suparna.  
1Hardik started business with Cash Rs 15,000 and Machinery Rs 20,000
4 Purchased goods for Rs 9,000 less 10% Cash Discount.
4Purchased goods for Rs 9,000 less 10% Cash Discount.
9Sold goods to Amar Rs 3,000
12Distributed goods worth Rs 700 as free samples.
14Bought Stationery for Rs 550 for office use.
18Received Rs 950 from Dhanashree, a customer, whose account was earlier written off as a bad debts.
21Abhiram invoiced us goods worth Rs 3,000.
24Settled Abhiram’s account, he allowed 5% cash discount.
27Exchanged goods worth 2,500 against Furniture of the same amount.
29Withdrawn 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.FAmount Date Particulars J.FAmount 
2019   2019   
Jan-01To Balance b/d  60,000Jan-07By Sales Return A/c  1,350
4To Sales A/c  13,50011By Bank A/c  50,000
17To Sales A/c  12,00030By Cash a/c  33,000
    30By Discount A/c  1,150
   85,500   85,500