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Sagot :
Let's analyze each of the transactions and fill in the table step-by-step based on the provided results.
\begin{tabular}{|l|l|l|l|l|l|l|l|}
\hline
\begin{tabular}{l}
Sr. \\
No.
\end{tabular} & \multicolumn{1}{|c|}{ Transaction } & \begin{tabular}{c}
Two \\
Aspects/ \\
Effects
\end{tabular} & \begin{tabular}{l}
Accounts \\
Involved
\end{tabular} & \begin{tabular}{c}
Catego- \\
ries
\end{tabular} & \begin{tabular}{c}
Rules \\
Applied
\end{tabular} & \begin{tabular}{c}
Account \\
to be Deb- \\
ited
\end{tabular} & \begin{tabular}{c}
Account \\
to be \\
Credited
\end{tabular} \\
\hline
1. & \begin{tabular}{l}
Rajesh Commenced \\
business with Cash \\
₹ 80,000
\end{tabular} & \begin{tabular}{c} Cash, \\ Capital \end{tabular} & \begin{tabular}{c} Cash \\ Account, \\ Capital \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Equity \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in equity \end{tabular} \end{tabular} & Cash Account & Capital Account \\
\hline
2. & \begin{tabular}{l}
Paid Telephone bill \\
(Office) ₹ 5,000
\end{tabular} & \begin{tabular}{c} Telephone \\ Expense, \\ Cash \end{tabular} & \begin{tabular}{c} Telephone \\ Expense \\ Account, \\ Cash \\ Account \end{tabular} & \begin{tabular}{c} Expense, \\ Asset \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ expense \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ decrease \\ in \\ asset \end{tabular} \end{tabular} & Telephone Expense Account & Cash Account \\
\hline
3. & \begin{tabular}{l}
Goods purchased for \\
cash ₹ 8,000.
\end{tabular} & \begin{tabular}{c} Goods, \\ Cash \end{tabular} & \begin{tabular}{c} Inventory \\ Account, \\ Cash \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Asset \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ decrease \\ in \\ asset \end{tabular} \end{tabular} & Inventory Account & Cash Account \\
\hline
4. & \begin{tabular}{l}
Sold goods to Manoj \\
worth 6,000
\end{tabular} & \begin{tabular}{c} Accounts \\ Receivable, \\ Sales \end{tabular} & \begin{tabular}{c} Accounts \\ Receivable \\ Account, \\ Sales \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Revenue \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in \\ revenue \end{tabular} \end{tabular} & Accounts Receivable Account & Sales Account \\
\hline
5. & \begin{tabular}{l}
Purchased Machinery \\
from Suresh on credit \\
₹ 15,000
\end{tabular} & \begin{tabular}{c} Machinery, \\ Accounts \\ Payable \end{tabular} & \begin{tabular}{c} Machinery \\ Account, \\ Accounts \\ Payable \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Liability \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in \\ liability \end{tabular} \end{tabular} & Machinery Account & Accounts Payable Account \\
\hline
6. & \begin{tabular}{l}
Received Rent \\
₹2,500
\end{tabular} & \begin{tabular}{c} Cash, \\ Rent \\ Revenue \end{tabular} & \begin{tabular}{c} Cash \\ Account, \\ Rent \\ Revenue \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Revenue \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in \\ revenue \end{tabular} \end{tabular} & Cash Account & Rent Revenue Account \\
\hline
\end{tabular}
\begin{tabular}{|l|l|l|l|l|l|l|l|}
\hline
\begin{tabular}{l}
Sr. \\
No.
\end{tabular} & \multicolumn{1}{|c|}{ Transaction } & \begin{tabular}{c}
Two \\
Aspects/ \\
Effects
\end{tabular} & \begin{tabular}{l}
Accounts \\
Involved
\end{tabular} & \begin{tabular}{c}
Catego- \\
ries
\end{tabular} & \begin{tabular}{c}
Rules \\
Applied
\end{tabular} & \begin{tabular}{c}
Account \\
to be Deb- \\
ited
\end{tabular} & \begin{tabular}{c}
Account \\
to be \\
Credited
\end{tabular} \\
\hline
1. & \begin{tabular}{l}
Rajesh Commenced \\
business with Cash \\
₹ 80,000
\end{tabular} & \begin{tabular}{c} Cash, \\ Capital \end{tabular} & \begin{tabular}{c} Cash \\ Account, \\ Capital \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Equity \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in equity \end{tabular} \end{tabular} & Cash Account & Capital Account \\
\hline
2. & \begin{tabular}{l}
Paid Telephone bill \\
(Office) ₹ 5,000
\end{tabular} & \begin{tabular}{c} Telephone \\ Expense, \\ Cash \end{tabular} & \begin{tabular}{c} Telephone \\ Expense \\ Account, \\ Cash \\ Account \end{tabular} & \begin{tabular}{c} Expense, \\ Asset \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ expense \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ decrease \\ in \\ asset \end{tabular} \end{tabular} & Telephone Expense Account & Cash Account \\
\hline
3. & \begin{tabular}{l}
Goods purchased for \\
cash ₹ 8,000.
\end{tabular} & \begin{tabular}{c} Goods, \\ Cash \end{tabular} & \begin{tabular}{c} Inventory \\ Account, \\ Cash \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Asset \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ decrease \\ in \\ asset \end{tabular} \end{tabular} & Inventory Account & Cash Account \\
\hline
4. & \begin{tabular}{l}
Sold goods to Manoj \\
worth 6,000
\end{tabular} & \begin{tabular}{c} Accounts \\ Receivable, \\ Sales \end{tabular} & \begin{tabular}{c} Accounts \\ Receivable \\ Account, \\ Sales \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Revenue \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in \\ revenue \end{tabular} \end{tabular} & Accounts Receivable Account & Sales Account \\
\hline
5. & \begin{tabular}{l}
Purchased Machinery \\
from Suresh on credit \\
₹ 15,000
\end{tabular} & \begin{tabular}{c} Machinery, \\ Accounts \\ Payable \end{tabular} & \begin{tabular}{c} Machinery \\ Account, \\ Accounts \\ Payable \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Liability \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in \\ liability \end{tabular} \end{tabular} & Machinery Account & Accounts Payable Account \\
\hline
6. & \begin{tabular}{l}
Received Rent \\
₹2,500
\end{tabular} & \begin{tabular}{c} Cash, \\ Rent \\ Revenue \end{tabular} & \begin{tabular}{c} Cash \\ Account, \\ Rent \\ Revenue \\ Account \end{tabular} & \begin{tabular}{c} Asset, \\ Revenue \end{tabular} & \begin{tabular}{c} \begin{tabular}{l} Debit \\ the \\ increase \\ in \\ asset \end{tabular}, \\ \begin{tabular}{l} Credit \\ the \\ increase \\ in \\ revenue \end{tabular} \end{tabular} & Cash Account & Rent Revenue Account \\
\hline
\end{tabular}
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