Illustration 1.
निम्नांकित व्यवहारों की जर्नल प्रविष्टियाँ कीजिये,यह मानते हये कि लागत तथा वित्तीय खाते एकीकृत हैं
Journalise the following transactions assuming Cost and Financial Accounts are integrated :
मजदूरी चुकता की (Wages Paid) 12,000
कच्चा माल खरीदा (Raw Materials Purchased) 20,000
उत्पादन के लिए प्रत्यक्ष सामग्री का निर्गमन (Direct Materials issued to production 15,000
उत्पादन पर चार्ज की गयी मजदूरी (Wages charged to production) 9,500
Illustration 2.
दत्ता एण्टरप्राइजेज लेखांकन का एकीकृत पद्धति को चलाते हैं 30 जून 2019 को समाप्त होने वाले वर्ष के निम्नलिखित व्यवहारों के लिये आपसे जर्नल लेखे करने को कहा जाता है। (स्पष्टीकरण की आवश्यकता नहीं है)
Dutta Enterprises operates an integral system of accounting. You are required to pass the Journal Entries for the following transactions that took place for the year ended 30 June, 2006 (Narrations are not required):
Raw Materials Purchased (50% on Credit) 6,00,000
Materials issued to production 4,00,000
Wages Paid (50% Direct) 2,00,000
Wages charged to production 1,00,000
Factory Overheads Incurred 80,000
Factory Overheads charged to production 1,00,000
Selling and Distribution Overheads Incurred 40,000
Finished Goods at Cost 5,00,000
Sales (50% credit) 7,50,000
Closing Stock Nill
Receipt from Debtors 2,00,000
Payment to Creditors 2,00 000
Bcom 2nd Year Cost Accounting Integrated System study Material Notes In Hindi
Illustration 3.
यह मानते हुये कि लागत एवं वित्तीय लेखे एकीकृत हैं, निम्नांकित व्यवहारों की जर्नल प्रविष्टियाँ कीजिये
Journalise the following transactions, assuming that Cost and Financial Accounts are integrated
(i) निर्गमित सामग्री (Materials issued):
प्रत्यक्ष (Direct) 3,25,000
अप्रत्यक्ष (Indirect) 1,15,000
(ii) मजदूरी का आवंटन (25% अप्रतक्ष) [Allocation of Wages (25% indirect) 6,50,000
(iii) न्यून/ अधिक अवशोषित उपरिव्यय (Under/Over absorbed overheads)
कारखाना अधिक ) [Factory (Over) 2,50,000
प्रशासन (कम) (Administration (Under) 1,75,000
(iv) विविध लेनदारों को भुगतान (Payment to Sundry Creditors) 1,50,000
(v) विविध देनदारों से वसूली (Collection from Sundry Debtors) 2,00,000
Illustration 4.
यह मानते हुये कि लागत एवं वित्तीय खाते एकीकृत हैं निम्नांकित व्यवहारों की जर्नल प्रविष्टियाँ कीजिये ।
Journalise the following transactions, assuming that Cost and Financial Accounts are integratedz
Materials purchased on credit 1,85,000
Wages paid 2,10,000
Wages Productive 1,85,000
Wages unproductive 25,000
Materials issued to production 1,60,000
Works expenses incurred 81,250
Works expenses charged to production 1`,07,500
Office and administration expenses paid 55,000
Office and administration expenses charged to production 54,375
Finished goods at cost 3,75,000
Selling Overheads paid 56,250
Selling Overheads charged to Sales 56,250
Sales Credit 4,87,500
Bcom 2nd Year Cost Accounting Integrated System study Material Notes In Hindi
