Q. Post the following Journal entries into Ledger.
Cash A/c                       Dr.          8,100
Bank A/c                       Dr.          8,100
Discount allowed A/c   Dr.          1,800
     To Sales A/c                                           18,100
 

Dear Student,

Ledger A/cs are as follows:

 
Cash A/c
Date  Particulars Amount (in Rs) Date  Particulars Amount (in Rs)
Jan 15 Sales A/c 8,100 Jan 18 Machinery A/c 4,000
Jan 16 Bad debts recovered 100 Jan 31 Balance c/d 4,200
    8,200     8,200

Bank A/c
Date  Particulars Amount (in Rs) Date  Particulars Amount (in Rs)
Jan 15 Sales A/c 8,100 Jan 14 Drawings A/c 2,000
      Jan 31 Balance c/d 6,100
    8,100     8,100

Discount allowed A/c
Date  Particulars Amount (in Rs) Date  Particulars Amount (in Rs)
Jan 15 Sales A/c 1,800 Jan 31 Profit & Loss A/c 1,800

Sales A/c
Date  Particulars Amount (in Rs) Date  Particulars Amount (in Rs)
Jan 31 Profit & Loss A/c 18,000 Jan 15 Cash A/c 8,100
        Bank A/c 8,100
        Discount allowed A/c 1,800
    18,000     18,000

Regards,

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