Prepare the necessary ledger accounts for the transaction

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Reference no: EM132622173

Mr Rohan decided to start a trading business on 01-04- 2019 by investing Rs. 25,00,000 in the equity shares of the newly started company and raised Rs. 25,00,000 from the general public by issuing equity shares of Rs. 10 each at par and further Rs. 50,00,000 by issue of 10% debentures redeemable after 10 years. The company has been registered as 'Rohan Fashions Apparels Ltd.' under Indian Companies Act 2013 for which he spent Rs 1,00,000. The business has been carried out for one year period of time with reasonable transactions of buying and selling of apparels in whole sale.

Date

Particulars

Amount


5th Apri12019

Purchased machinery against cheque


1,00,000


15th April 2019

Purchased goodsfor cash

50000


3rd May2019

Drew cash from bank for office use

10000


5th May2019

Sold goods to Krishna

15000


6th May2019

Bought goodsfrom Shyam

22500


20th May2019

Krishna returned goods

2000


25th May2019

Received from Krishna Allowed him discount

12500


500


5th June 2019

Paid cash toShyam Discount received

22500


1000


30th June 2019

Cash salesfor the month

80000


1st July 2019

Paid rent


20,000


Sth July 2019

Paid salary

10000


15th July 2019

Purchased computer against cheque from Computer Mart,


15,000


20th July 2019

Sold goods to M/s Shradha & Co.


10,000


25th July

Sales return from Shradha &Co

4000


1st Aug 2019

Depreciation on office furniture


5,000


5th Aug 2019

Salaries due to staff


50,000


30th Aug 2019

Received commission 325,000, half of which is in advance

 


15th Sep 2019

Received cash from Ram

50000


8th Nov 2019

Purchased goodsfor cash

15000


18th Nov 2019

Pruchase return of Good( Due to quality Issue

3000


10th Dec 2019

Sold goods to M/s. Had Sales, Delhi

12000


1st Ja n 2020

Paid to Ramavtar

40000


19th Jan 2020

Sold goodsfor cash to Mohan

50000


18th Feb 2020

Bought furniture from S.R. Furnishers against Cash

22400


1st Mar2020

Paid rent

28000


5th Mar2020

Paid salary

50000


10th Mar2020

Purchased goods costing against cheque and availed discount of 3%


1,00,000


15th Mar2020

Sold goods of against cheque allowing 2% discount.


30,000


30th Mar2020

Paid income tax..._

50000


 


Question 1) Prepare the journal entry for above transactions in the books of the company.

Question 2) Prepare the necessary ledger accounts for the above transactions.

Question 3) Show the Trial balance of the business as on the last date of the accounting period (31- 03-2020)

Reference no: EM132622173

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