METHOD MEDIA COMPUTER ACADEMY PRIVATE LIMITED

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1. Appreciation value of land of rs. 10,000ANS.-  Transaction between real a/c to nominal a/c[Debit what comes in and credit all incomes & gains]Transaction b/w land a/c to appreciation a/cLand a/c -----------------------dr, 10,000                        To,
appreciation a/c                 10,000[Being:- appreciation value of land]Q 2. Depriciation value of furniture of rs. 100ANS.-  Transaction between nominal a/c to real a/c[Debit what comes in and credit all incomes & gains]Transaction b/w depreciation a/c to furniture a/c            Depreciation
a/c ---------------------dr, 100                        To, Furniture
a/c                                  100            [Being:- depreciation
value of furniture]Q 3. Appreciation value of furniture of rs. 1000 and machinary of rs. 5000ANS.- Transaction
between real a/c + real a/c  to nominal
a/c[Debit what comes in + Debit what comes in and Credit all incomes &
gains]Transaction b/w furniture a/c + machinary a/c to appreciation a/c            Furniture a/c
---------------------------dr, 1000            Machinary a/c
-------------------------dr, 5000                        To,
appreciation a/c                          6000            [Being :-Appreciation
value of furniture  and machinary]Q 4. Depreciation value of furniture of rs. 100, building of rs. 5,000 and car of
rs. 2,000ANS.- Transaction
between nominal a/c to real a/c + real a/c + real a/c[Debit all expenses and
losses and credit what goes out + credit what goes out + credit what goes  out]Transaction b/w depreciation a/c
to furniture a/c + building a/c + car a/cDepreciation a/c --------------------------dr, 7100            To, furniture a/c                                  100]            To, building a/c                                   5000            To, car a/c                                            2000[Being:- depreciation value of furniture, building and car]Q 5. Purchase goods from mohan by cash 10000 and by cheque 5000ANS.- Transaction
between real a/c + real a/c  to personal
a/c[Debit what comes in and credit what goes out + credit the giver]Transaction b/w purchase goods a/c to cash a/c + bank a/c            Purchase goods a/c
------------------------dr, 15000                        To, cash a/c                                                     100000                        To, bank                                                          5000[Being:- purchase goods from mohan by cash and by cheque]Q 6.Pur.goods from mohan of rs.1,00,000 & paid them by cash 50,000 & by
cheque 30,000ANS.- Transaction
between real a/c  to real a/c + personal
a/c + personal a/c[Debit what comes in and credit what goes out + credit the giver + credit
the giver ]Transaction b/w purchase goods
a/c to cash a/c + bank a/c + mohan a/cPurchase a/c --------------------------------dr, 1,00,000            To, cash a/c                                                     50,000            To, bank a/c                                                     30,000                        To, mohan a/c                                                  20,000            [Being:- purchase goods
from mohan and paid them by cash and by cheque]Q 7. Sold goods to rohan of rs. 1,00,000 and received rs. 30,000 by sbi chequeANS.- Transaction
between personal a/c + personal a/c to real a/c[Debit the receiver + debit the receiver and credit what goes out]Transaction b/w sbi a/c + rohan a/c to sales goods a/cSbi a/c ------------------------------dr, 30,000Rohan a/c --------------------------dr, 70,000                        To, sales
goods a/c                        1,00,000[Being:- sold goods to rohan & received by sbi cheque]Q 8. Shri ram started business with cash of rs. 1,00,000ANS.- Transaction
between real a/c to personal a/c[Debit what comes in and credit the giver]Transaction b/w cash a/c to capital a/cCash a/c -----------------------dr, 1,00,000                        To, capital
a/c                          1,00,000[Being:- shriram started business with cash]Q 9. A merchant started business by cash of rs. 1,00,000, by cheque of rs.
1,00,000,     building of rs. 3,04,042
and furniture
of rs. 1,08,039.ANS.- Transaction
between real a/c + personal a/c +real a/c to personal a/c[Debit what comes in +
debit the  receiver + debit what comes in+
debit what comes in and credit the giver]Transaction b/w cash a/c + bank
a/c +building a/c + furniture a/c to credit the giverCash a/c -----------------------------dr, 1,00,000Bank a/c -----------------------------dr, 1,00,000Building a/c ------------------------dr, 3,07,042Furniture a/c ----------------------dr, 1,08,039                        To, capital
a/c                                      6,15,081[Being:- a merchant started business by
cash, by cheque, building and furniture.]Q
10. Loss by fire of rs. 1,000ANS.- Transaction
between nominal a/c to real a/c[Debit all expenses and losses & credit what goes out]Transaction b/w loss by fire a/c to purchase a/cLoss by fire a/c ----------------------dr, 1,000                        To, purchase
a/c                           1,000[Being :- loss by fire]Q
11. Loss by theif of rs. 500ANS.- Transaction
between nominal a/c to real a/c[Debit all expenses and losses & credit what goes out]Transaction b/w loss by thief a/c to purchase a/cLoss by thief a/c ---------------------------dr, 500                        To purchase
a/c                                   500[Being:- loss by thief]<o:p> </o:p>  </blockquote>

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