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Question -

Mohit has the following transactions, prepare accounting equation:

 

 

Rs

(a)

Business started with cash

1,75,000

(b)

Purchased goods from Rohit

 50,000

(c)

Sales goods on credit to Manish (Costing Rs 17,500)

20,000

(d)

Purchased furniture for office use

10,000

(e)

Cash paid to Rohit in full settlement

48,500

(f)

Cash received from Manish

20,000

(g)

Rent paid

1,000

(h)

Cash withdrew for personal use

3,000



Answer -

S.No.

Explanation

Assets

 

Liabilities

+

Capital

Cash

+

Stock

+

Debtors

 

Furniture

=

Creditors

 

 

(a)

Increase in cash

1,75,000

 

 

 

 

 

 

 

 

 

 

 

Increase in capital

 

 

 

 

 

 

 

 

 

 

1,75,000

 

 

1,75,000

 

 

 

 

 

 

=

NIL

+

1,75,000

(b)

Increase in stock

 

 

50,000

 

 

 

 

 

 

 

 

 

Increase in creditors (Rohit)

 

 

 

 

 

 

 

=

50,000

+

1,75,000

 

 

1,75,000

+

50,000

 

 

 

 

=

50,000

+

1,75,000

(c)

Increase in debtors (Manish)

 

 

 

 

20,000

 

 

 

 

 

 

 

Decrease in stock

 

 

(17,500)

 

 

 

 

 

 

 

 

 

Increase in capital (Profit)

 

 

 

 

 

 

 

 

 

 

2,500

 

 

1,75,000

+

32,500

+

20,000

 

 

=

50,000

+

1,77,500

(d)

Increase in furniture

 

 

 

 

 

 

10,000

 

 

 

 

 

Decrease in cash

(10,000)

 

 

 

 

 

 

 

 

 

 

 

 

1,65,000

+

32,500

+

20,000

+

10,000

=

50,000

+

1,77,500

(e)

Decrease in creditors (Rohit)

 

 

 

 

 

 

 

 

(50,000)

 

 

 

Decrease in dash

(48,500)

 

 

 

 

 

 

 

 

 

 

 

Increase in capital

 (Discount received)

 

 

 

 

 

 

 

 

 

 

1,500

 

 

1,16,500

+

32,500

+

20,000

+

10,000

=

NIL

+

1,79,000

(f)

Increase in cash

20,000

 

 

 

 

 

 

 

 

 

 

 

Decrease in debtors (Manish)

 

 

 

 

(20,000)

 

 

 

 

 

 

 

 

1,36,500

+

32,500

+

NIL

+

10,000

=

NIL

+

1,79,000

(g)

Decrease in capital (Expense)

 

 

 

 

 

 

 

 

 

 

(1,000)

 

Decrease in cash

1,000

 

 

 

 

 

 

 

 

 

 

 

 

1,35,500

+

32,500

+

NIL

+

10,000

=

NIL

+

1,78,000

(h)

Decrease in capital (Drawings)

 

 

 

 

 

 

 

 

 

 

(3,000)

 

Decrease in cash

(3,000)

 

 

 

 

 

 

 

 

 

 

 

 

1,32,500

+

32,500

+

NIL

+

10,000

=

NIL

+

1,75,000

 

 

 

 

 

 

 

 

 

 

 

 

 

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