PRACTICAL PROBLEMS Simple Journal Entries
1. Pass necessary Journal entries for the following transactions:
₹ .
60.000
15.000
18,000
9.000
12.000
2020
April 1 Business started with cash
April 2 Goods purchased for cash
3 Goods purchased from Pankaj on credit
5 Goods sold to Naresh on credit
7 Goods returned to Pankaj
9 Goods returned by Naresh
pri
10 Cash paid to Aay
pril 12 Commission received .
nil 15 Furniture purchased
il 16 Rent paid to Amit
19 Sold goods to Sumit for cash
24 Cash sales
30 Cash received from Naresh on account
30 Salaries paid
1.400
6.000
2.700
7,000
5.000
6.000
7.000
5.000
10.000

with cash

April 2 Goods purchased for cash

3 Goods purchased from Pankaj on credit

5 Goods sold to Naresh on credit

7 Goods returned to Pankaj

9 Goods returned by Naresh

pri

10 Cash paid to Aay

pril 12 Commission received .

nil 15 Furniture purchased

il 16 Rent paid to Amit

19 Sold goods to Sumit for cash

24 Cash sales

30 Cash received from Naresh on account

30 Salaries paid

1.400

6.000

2.700

7,000

the degrees would remain the same ( the number to the left of the decimal point.

the multiply the decimal by 60 to get the minutes and use the numbers to the left of the decimal point.

then multiply the decimal portion of that by 60 for the seconds and round off as needed.

39 .956652

the 39 remains the degrees.

the minutes = 0.956652 x 60 = 57.39912

the minutes = 57

the seconds = 0.39912 x 60 = 23.95 = 24 ( rounded to nearest tenth)

so 39.956652 = 39 degrees, 57 minutes and 24 seconds

-75.159809

the -75 remains the degrees

the minutes = 0.159809 x 60 = 9.58854

the minutes = 9

the seconds = 0.58854 x 60 = 35.31, rounded to nearest tenth = 35.3 seconds

so -75.159809 = -75 degrees, 9 minutes and 35.3 seconds.

the first coordinate is north or south, since it it positive it is north.

the second number is east or west, because it is negative it is west.

39 degrees, 57 minutes and 24 seconds n

-75 degrees, 9 minutes and 35.3 seconds w