1.

Give Journal Entries for the following adjustments in final accounts:1. Extract of Trial Balance as on 31st March, 2019 Particulars Debit (₹) Credit (₹) Sundry debtors 6,60,000 Bad debts 15,000 Provision for doubtful debts 40,000 Additional Information:(a) Additional Bad Debts ₹ 20,000.(b) Maintain the provision for doubtful debts 5% on debtors.2. Goods costing ₹ 20,000 were distributed among staff members as free of cost. These goods were purchased paying IGST 12%.3. Two month's rent ₹ 15,000 per month is outstanding. Rent is subject to levy of 12% IGST.4. Included in general expenses is annual Insurance Premium of ₹ 10,000 paid for the year ending 30th June, 2019. IGST is levied 12%.5. Accrued commission ₹ 5,000. IGST is levied 12%.

Answer» Give Journal Entries for the following adjustments in final accounts:

1. Extract of Trial Balance as on 31st March, 2019























Particulars Debit (₹) Credit (₹)
Sundry debtors 6,60,000
Bad debts 15,000
Provision for doubtful debts 40,000

Additional Information:

(a) Additional Bad Debts ₹ 20,000.

(b) Maintain the provision for doubtful debts 5% on debtors.



2. Goods costing ₹ 20,000 were distributed among staff members as free of cost. These goods were purchased paying IGST 12%.

3. Two month's rent ₹ 15,000 per month is outstanding. Rent is subject to levy of 12% IGST.

4. Included in general expenses is annual Insurance Premium of ₹ 10,000 paid for the year ending 30th June, 2019. IGST is levied 12%.

5. Accrued commission ₹ 5,000. IGST is levied 12%.


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