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 20,000 4 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29	Withdrawn cash from ATM Rs 5,000 for office use and Rs 3,000 for personal use.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