Solution 3.3
|
Account to be debited
|
Account to be credited |
|
Electricity a/c |
Bank a/c |
|
Stationary a/c |
Cash a/c |
|
Insurance a/c |
Bank a/c |
|
Cash a/c |
Stationary a/c |
|
Wages a/c |
Bank a/c |
|
Cash a/c |
Rent Received a/c |
|
Motor Exps a/c |
Cash a/c |
b)
DR |
Bank Account |
CR |
|||
|
|
€ |
|
|
€ |
|
|
|
1 |
Electricity |
xxx |
|
|
|
3 |
Insurance |
xxx |
|
|
|
5 |
Wages |
xxx |
DR |
Cash Account |
CR |
|||
|
|
€ |
|
|
€ |
4 |
Stationary |
xxx |
2 |
Stationary |
xxx |
6 |
Rent Received |
xxx |
7 |
Motor Expenses |
xxx |
DR |
Electricity Account |
CR |
|||
|
|
€ |
|
|
€ |
1 |
Bank |
xxx |
|
|
|
|
|
|
|
|
|
DR |
Stationary Account |
CR |
|||
|
|
€ |
|
|
€ |
2 |
Cash |
xxx |
4 |
Cash |
xxx |
|
|
|
|
|
|
DR |
Insurance Account |
CR |
|||
|
|
€ |
|
|
€ |
6 |
Bank |
xxx |
|
|
|
DR |
Wages Account |
CR |
|||
|
|
€ |
|
|
€ |
5 |
Bank |
xxx |
|
|
|
|
|
|
|
|
|
DR |
Rent Receivable Account |
CR |
|||
|
|
€ |
|
|
€ |
|
|
|
6 |
Bank |
xxx |
|
|
|
|
|
|
|
|
|
|||
DR |
Motor Expenses Account |
CR |
|||
|
|
€ |
|
|
€ |
7 |
Cash |
xxx |
|
|
|