Page 307 - VIRANSH COACHING CLASSES

In the books of Aditya
Journal
Date Particulars L. F. Debit Credit
Amount ` Amount `
a) Bank A/c .............................................................Dr. 15,600
Bank Charges A/c ...............................................Dr. 150
To Bill sent for collection A/c 15,750
(Being bill sent to bank for collection honoured and
bank charges paid)
b) Nisha A/c ............................................................Dr. 23,330
To Asha’s A/c 23,330
(Being ednorsed bill dishonoured and noting charges
paid by Asha)
c) Jaydeep’s A/c ......................................................Dr. 32,860
To Bank A/c 32,860
(Being Jaydeep’s acceptance discounted with bank,
dishonoured and bank paid noting charges)
d) Bank A/c ............................................................Dr. 19,800
To Bill sent for collection A/c 19,800
(Being bill sent to Bank for collection honoured on
the due date)

16. Journalise the following transactions of Arvind as on 24 October, 2019.
th
a) Renewed Sainath’s acceptance of ` 18,000 with interest of ` 380 for 2 months.
b) Sahil informs Arvind that Meenal’s acceptaance of ` 13,000 endorsed to Sahil was dishonoured
and noting charges paid ` 195.
c) Accepted a bill of ` 16,400 at 2 months drawn on Chand and Sons for the amount due to them
` 19,000 and balance paid in cash.
d) Bank informed that Vidya’s acceptance of ` 14,000 which was discounted was dishououred
and bank paid noting charges ` 105. Renewed bill on Vidya’s request for 2 months with interest
` 295.
e) Nandita retired her acceptance to Arvind of ` 13,550 by paying cash ` 13,000.

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