Exercises · Q8
Q.From the following particulars, find out the amount of Cash received from debtors during the year: Debtors on 1 April 2024 ₹20,000; Credit Sales during the year (as per the sales register) ₹1,60,000; Discount allowed to debtors ₹2,500; Bad debts written off ₹1,500; Sales Returns ₹2,000; Debtors on 31 March 2025 ₹24,000.
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Start your 14-day free trial to unlock the full solution →This question illustrates that the SAME Total Debtors Account technique can be used to find whichever figure is genuinely missing — here, credit sales is already given from the sales register, so it is Cash Received from debtors that must be found as the balancing figure instead.
Total Debtors Account
| Dr — Particulars | Amount (₹) | Cr — Particulars | Amount (₹) |
|---|---|---|---|
| To Balance b/d (Opening Debtors) | 20,000 | By Cash A/c (received — balancing figure) | 1,50,000 |
| To Credit Sales A/c | 1,60,000 | By Discount Allowed A/c | 2,500 |
| By Bad Debts A/c | 1,500 | ||
| By Sales Returns A/c | 2,000 | ||
| By Balance c/d (Closing Debtors) | 24,000 | ||
| Total | 1,80,000 | Total | 1,80,000 |
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