निम्न कारोबारहरू दिएका छन् : Following transactions are given: 2074 2 1 बैंक मौज्दात (Balance at Bank) : Rs. 80,000 2074 2 5 बैंक आदेश र बजेट निकासा आदेश वापत रु. ४,००,००० प्राप्त Received Bank…

Solution to the Given Transactions

Step 1: Record the Opening Balance

The given opening balance in the bank account is Rs. 80,000 (debit side). This is recorded as follows:

Step 2: Record the Receipt of Rs. 4,00,000

On 2074-2-5, the business received Rs. 4,00,000 from a bank order and budget release order. This increases the bank balance and is recorded on the debit side of the bank account.

Step 3: Record the Payment of Rs. 60,000 for Machinery

On 2074-2-12, a cheque of Rs. 60,000 was issued to purchase machinery. This reduces the bank balance and is recorded on the credit side of the bank account, while the machinery account is debited.

Step 4: Calculate the Final Bank Balance

After recording all transactions, the final balance in the bank account is calculated as follows:

• Total Debit Entries:

  • Opening Balance: Rs. 80,000
  • Budget Release: Rs. 4,00,000
  • Total Debit = Rs. 80,000 + Rs. 4,00,000 = Rs. 4,80,000

• Total Credit Entries:

  • Payment for Machinery: Rs. 60,000

• Final Bank Balance: $$\text{Final Balance}=\text{Total Debit}-\text{Total Credit}=4,80,000-60,000=\text{Rs. 4,20,000}$$

Final Bank Account Summary