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Journalise the following: (i) Goods worth Rs. 1,300 were used by proprietor for domestic use. (ii) Rs. 800 due from Zaid are bad debts. (iii) Goods uninsured worth Rs. 2,800 were destroyed by fire.

AccountancyClass 11CBSEAnswered 23 Jun 2026
Answer
S.No.ParticularsL.F.Dr. (Rs.)Cr. (Rs.)
(i)Drawings A/c     Dr.
To Purchases A/c
(Being goods used for domestic purpose)
1,3001,300
(ii)Bad Debts A/c     Dr.
To Hari
(Being bad debts written off)
800800
(iii)Loss by Fire A/c     Dr.
To Purchases A/c
(Being goods destroyed by fire)
2,8002,800
Accountancy · Class 11