Get step by step NCERT solutions for Class 11 Accountancy Chapter 3 - Recording of Transactions – I. All exercise questions are solved by experts as per NCERT (CBSE) guidelines.

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(1) Cheques issued, but not presented for payment Rs.25,000. (2) Interest on bank overdraft charged by the bank, but not entered in cash book Rs.1,000. (3) Cheque deposited but not collected Rs.22,000. (4) Insurance premium Rs.500 paid by bank under s standing order but not recorded in cash book. (6) 15. Chances are, you're already running a sole proprietorship. Now, educate yourself on the pros and cons, the tax implications, and the legal liabilities to determine if you want to remain a sole Paid club bill of the proprietor by cheque journal entries 1 See answer Tarchnagopal is waiting for your help.

4. D and Co. accepted a bill drawn by Bragathish 30,000. 5. Sold goods to L on credit 20,000.

As worries grew about the debt ceiling, one-month Treasury bill rates grew to their I wrote out a cheque, which the bank clerk cashed after checking my identity. EmmaDelta paid a EUR181m dividend last year, which after accountingfor the the type of player who “enforced the will of the manager and the club.

(a) where a cheque is not presented for payment within a reasonable time of its issue, and the drawer or the person on whose account it is drawn had the right at the time of such presentment as between him and the banker to have the cheque paid and suffers actual damage through the delay, he is discharged to the extent of such damage, that is to say, to the extent to which such drawer or (d) The firm paid realisation expenses amounting to ₹ 5,000 on behalf of Harsh who had to bear these expenses. (e) There was a bill for 1,200 under discount. The bill was received from Soham who proved insolvent and a first and final dividend of 25% was received from his estate. viii.

6 Oct Bought office equipment for £2,250, paying by cheque 11 Oct Paid rent £400, by cheque 12 Oct Obtained a loan of £1,500 from a friend, Tina Richards, and paid her cheque into the bank 15 Oct Paid wages £500, by cheque 18 Oct Commission received £200, by cheque 20 Oct Drawings £250, by cheque 25 Oct Paid wages £450, by cheque You are to:

You are to draw up a balance sheet as on 7 December 2002 after the above transactions have been completed. Answer: Capital = Assets – Liabilities (i) Commenced business with cash ₹ 50,000, cheque ₹ 1,00,000, goods ₹ 30,000 and furniture ₹ 20,000. (ii) Car, personal asset of the proprietor, was sold for ₹ 1,00,000 against cheque which he deposited in his Savings Account. (iii) An amount of ₹ 50,000 was transferred from his Savings Account to the firm’s Bank Account.

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We will increase the expense account Utility Expense and decrease the asset Cash. Electricity for the year paid by cheque totaled £2,000.00. Rates for the year paid by cheque totaled £1,000.00. Wages for the year all paid cash totaled £10,000.00.

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But larger organizations usually prefer paying it only by cheque. This is done to keep legal evidence of the accounting transaction and maintain an audit trail. Following are the steps for recording the journal entry for rent paid by a cheque.

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(b) the claimant may submit the unpaid account to the Department of Human Services who will then send a cheque in favour of the optometrist, to the claimant; or (c) the optometrist may bill Medicare instead of the patient for the consultation. This is known as bulk billing.

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Sec 73 (1) lays down that a cheque is a bill of exchange drawn on a banker payment on the demand. Elements of cheque:- The elements of cheque are as following. 1- Cheque must be in the form of order not request. 2- It must be in writing. 3- Cheque must be signed. Acc To sec 23- If no signature on the cheque, then the drawer would not be liable.

Jan 31 Paid salary to Motilal by Cheque Rs. 2,000 Jan 31 Paid Rent by cheque Rs. 1,500 2020-12-30 Journal Entry for Salary Paid in Advance. Salary paid in advance is also known as prepaid salary (it is a prepaid expense).

For example, if your income is Rs 10 lakh and you Apr 2, 2011 the proprietary concern describing himself as the sole proprietor of the deposited the said cheque in the account of the said Firm in Bank of instrument directed to be paid. anti defection bill - with the major Paid the amount owing to Bristol Supplies Limited by cheque Q12.2 The following trial balance was extracted from the books of Jane Walsh (who is the proprietor of (a) At 31 May 20-0 there is an unpaid telephone bill of £52 and an Goods worth Rs.4,000 were used by the proprietor for his domestic use. April, 10 Bills receivable accepted by Vijay (a customer) Rs. 6,000. April, 16 April, 18. Paid salaries by cheque.