1)Rs. 500 paid for the repairing of machinery. Then in this case what will be the journal entry, will it increase the value of the assets or we have to open repairs a/c in journal and debit it?

2) Goods of Rs.900 destroyed in fire and it was uninsured. So what will be the jouranl entry? Is it Loss by firea/c debited to purchases account. Or will it be debited to purchases account??3) Brought a fan for Rs.1000. What will be the journal entry?4) Give all esxamples of sundry expenses.5) What are adjusted sales and what is its effect in journal entry?

Hey Swagat,
The Journal entry for each of the cases is provided below:

1) Rs 500 paid for repair of Machinery.
-> Expenses incurred at the time of purchase of assets on its installation are debited to the asset account. Repairs whereas are done after the asset is put to use, hence, it will not be added to the cost of the asset.
It is a part of revenue expenditure.
Repairs A/c Dr.   500  
  To Cash A/c       500
(Cash paid for the repairs made to Machinery)        

2) Uninsured goods of Rs 900 were destroyed in fire.
-> Uninsured goods will lead to decrease in the purchases of the goods. Hence, Purchases Account will be credited and loss by fire (being an increase in expense) will be debited. 
Loss by fire A/c Dr.   900  
  To Purchases A/c       900
(Loss of uninsured goods)        

3) Bought a Fan of Rs 1,000
-> Fan purchased will increase the Assets of the business, hence, it will be debited.
Furniture and Fittings A/c Dr.   1,000  
  To Cash A/c       1,000
(Fan purchased for business)        

4) Sundry Expenses are: Expenses which are infrequent and is not capable of having a separate head.
For example, Travelling expenses, conveyance charges, postage, stationery, telegram, donations, etc.

5) Adjusted Sales- It is a measurement of Sales after subtracting sales return, discounts, taxes or any other expenses. 
Sales A/c Dr.      
  To Discount Allowed A/c        
  To Sales Return A/c        
  To Expenses deducted from Sales        

Hope this answers your query.
Keep posting for further doubts!!

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