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Question. 1

 
Nikhil sold goods for Rs. 23,000 to Akhil on Dec.1,2005.He drew upon Akhil a bill of exchange for the same amount payable after 2 months. Akhil accepted the bill and sent it back to Nikhil. Nikhil discounted the bill immediately with his bank @12 p.a On the due date Akhil dishonoured the bill of exchange and the bank paid Rs.100 as noting charges. Akhil requested Nikhil to draw a new bill upon him with interest @ 10% p.a which he agreed. The new bill was payable after two months. A week before the maturity of the second bill Akhil requested Nikhil to cancle the second bill.He further requested to accept Rs.10,000 in cash immediately and drew a third bill upon him including interest of Rs,500.Nikhil agreed to Akhils’request. The third bill was payable after one month.Akhil met the third bill on its maturity. Record the necessary journal entries in the books of Nikhil and Akhil .

 

 

Solution :                            

Journal of Nikhil

  2005

 

 

Rs.

Rs.

Dec.1

Akhil

Dr.

23,000

 

 

    To Sales A/c

 

 

23,000

 

(Goods sold to Akhil)

 

 

 

Dec.

Bills Receivable A/c

Dr.

23,000

 

 

    To Akhil

 

 

23,000

 

(Acceptance received from Akhil)

 

 

 

Dec.1

Bank A/c

 

 

 

 

Discounting Charges A/c

Dr.

22,540

 

 

    To Bills Receivable A/c

Dr.

460

 

 

(Bill discounted from bank)

 

 

 

2006

 

 

 

 

Feb.4

Akhil

Dr.

23,100

 

 

    To Bank A/c

 

 

23,100

 

(Bill dishonoured and noting charges paid by bank)

 

 

 

Feb.4

Akhil

Dr.

385

 

 

    To Interest A/c

 

 

385

 

(Interest due from Akhil @ 10% p.a on 23,100 for 2 months)

 

 

 

Feb.4

Bills Receivable A/c

Dr.

23,485

 

 

    To Akhil

 

 

23,485

 

(New acceptance Received )

 

 

 

March 31

Akhil

Dr.

23,485

 

 

    To Bills Receivable A/c

 

 

23,485

 

(Cancellation of the bill due on April 7)

 

 

 

March 31

Akhil

Dr.

500

 

 

    To Interest A/c

 

 

500

 

(Interest due from Akhil) 

 

 

 

March 31

Bank A/c

Dr.

10,000

 

 

Bills Receivable A/c

Dr.

13,985

 

 

    To Akhil

 

 

23,985

 

(cash and new bill receivable received from Akhil)

 

 

 

May 3

Bank A/c

Dr.

13,985

 

 

    To Bills Receivable A/c

 

 

13,985

 

(Bill met on maturity)

 

 

 

 

Journal of Akhil

2005

 

 

Rs.

Rs.

Dec.1

Purchases A/c

Dr.

23,000

 

 

    To NiKhil

 

 

23,000

 

(Goods Purchase from Nikhil )

 

 

 

Dec.1

Nikhil

Dr.

23,000

 

 

    To Bills Payable A/c

 

 

23,000

 

(Acceptance to Nikhil)

 

 

 

2006

 

 

 

 

Feb 4.

Bills Payable A/c

Dr.

23,000

 

 

Nothing Charges A/c

Dr.

100

 

 

    To Nikhil

(Bill dishonoured and nothing Charges due)

 

 

23,000

Feb 4.

Interest A/c

Dr.

385

 

 

    To Nikhil

 

 

385

 

(Interest due to Nikhil)

 

 

 

Feb 4.

Nikhil

Dr.

23,485

 

 

    To Bills Payable A/c

 

 

23,485

 

(New acceptance given)

 

 

 

March 31

Bills Payable A/c

Dr.

23,485

 

 

    To Nikhil

 

 

23,485

 

(Cancellation of the bill due on April 7)

 

 

 

March 31

Interest A/c

Dr.

500

 

 

    To nikhil

 

 

500

 

(Interest due to Nikhil

 

 

 

March 31

Nikhil

Dr.

23,895

 

 

    To Bank A/c

    To Bills Payable A/c

 

 

10,000

13,985

 

(Cash and new acceptance given to Nikhil)

 

 

 

May 3

Bills Payable A/c

Dr.

 

 

 

To Bank A/c

(Bill met on maturity)

 

 

13985


Question. 2

Narayanan purchased goods for Rs.25,000 from Ravinderan on Feb. 1, 2006.Ravinder drew upon Narayanan a bill of exchange for the same amount payable after 30 days.On the due date Narayanan dishonoured his acceptance.
Pass the necessary journal entries in the books of Ravinderan and Narayanan in following cases:

(i) When the bill was retained by Ravinderan with him till the date of its maturity.
(ii) When the bill was discounted by Ravinderan immediately with his bank @ 6% p.a
(iii) When the bill was endorsed to his creditor Ganeshan.
(iv) When the bill was sent by Ravinderan to his bank for collection a few days before its maturity.

 

Journal (Books of Ravinderan)
 
2006     Rs. Rs.
Feb.1 Narayanan Dr. 25,000  
       To Sales A/c     25,000
  (Goods sold to Narayanan)      
Feb.1 Bills Receivable A/c Dr. 25,000  
      To Narayanan     25,000
  (Acceptance received)      
Case (i) When bill is retained      
March 6 Narayanan Dr. 25,000  
     To Bills Receivable A/c     25,000
  (Bill dishonoured )      
Case (ii) When bill is discounted:      
Feb.1 Bank A/c Dr. 24,875  
  Discounting Charges A/c
 To Bills Receivable A/c
(Bill discounted)
Dr. 125  
25,000
March 6 Narayanan Dr. 25,000  
      To Bank A/c     25,000
  (Bill dishonoured)      
Case (iii) When  bill is endorsed:      
Feb. 1 Ganeshan Dr. 25,000  
       To Bills Receivable A/c
(Bill Endorsed)
    25,000
March 6 Narayanan
    To Ganeshan
Dr. 25,000  
25,000
  (Bill dishonoured)      
Case (iv) When the bill is sent for collection:      
………. Bills sent for collection A/c
    To Bills Receivable A/c
Dr. 25,000  
25,000
  (Bill sent for collection )      
March 6 Narayanan Dr. 25,000  
      To Bills sent for collection A/c     25,000
  (Bill dishonoured)      
 
Books of Narayanan
Journal
2006     Rs. Rs.
Feb. 1 Purchases A/c Dr. 25,000  
       To Ravinderan     25,000
  (Goods purchased from Ravinderan )      
Feb .1 Ravinderan
     To Bills Payable A/c
Dr. 25,000  
25,000
  (Acceptance given)      
Case(i), (ii),)(iii)
&(iv)
       
March 6 Bills Payable A/c Dr. 25,000  
     To Ravinderan
(Bills dishonoured)
    25,000

 

Self Examination Questions
 

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X accepts the same on 4.1.05 for period of 3 months after date. 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X endorsed the bill to Z. The payee of the bill will be<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">X<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Y<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Z<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">None<\/span>","clicked":"no","isAnswer":"no"}]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":5,"marksPerQues":1,"totalMarks":5,"totalTime":5,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 

 





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