How To Prepare Journal Entry

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  Hi Friends, Today we will learn How to prepare journal entries?


Question :  Prepare journal entries with below detail.(निम्नलिखित का जनरल लेखा कीजिये )



Goods worth Rs 800 turned out for personal use.
800 रुपए का माल निजी प्रयोग के लिए निकला 

Donated goods worth 200 rupees.
२०० रुपए का माल दान दिया

200 rupees given as free sample.
२०० रुपए का माल नमूने के रूप में मुफ्त दिया
500 rupees goods stolen.


५०० रुपए का माल चोरी चला गया










Solution:




      Particular                Dr./Cr.  Amount


      Drawing A/c          .... Dr.    Rs.800


     Charity A/c             .... Dr.    Rs.200


     Advertisement A/c  .... Dr.    Rs.500


     Loss By Theft A/c  .... Dr.     Rs.200


           To Purchases A/c                 Rs.1700




(Being goods turned for personal use, given for charity, advertising and loss by theft)








  




 








































































































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