actions of Satish, Noida (UP):
10. Journalise
2019
1 / Started business with cash
Jan
40,000
Jan.
60,000
2 Opened Bank Account by cheque from Savings Account
3 Bought goods from M/S S. Singh & Co., Delhi
4 Introduced additional capital by cheque
Jan
20.000
00.
om
Jan
5,000
4 Purchased computer against cheque from Computer Mart, Noida
Jan.
15,000
6 Paid for postage stamps
Jan.
150
Jan
8 Sold goods for cash...
4,000
9 Sold goods to M/s Sharda & Co., Delhi............
Jan
10,000
15 Paid the due amount to Ms S. Singh & Co. after availing discount of 400
Jan
jan. 25 Sold goods to M/s Ray & Co., Kolkata
5,600
jan. 27 Received cheque from M/s Sharda & Co. in
full settlement of amount due from them ...
11,000
Jan. 31 Paid for electricity charges
1.00
Jan. 31 Paid rent of building by cheque. Half of the building is used by the proprietor for residential use.
5,00
Jan. 31 Drew for personal use
3,5
Answers
Answer:
Date
Particulars
L.F.
Debit
Amount
(₹)
Credit
Amount
(₹)
2018
Apr 01
Cash A/c
Dr.
1,00,000
To Capital A/c
1,00,000
(Started business with cash)
Apr 02
Bank A/c
Dr.
20,000
To Cash A/c
20,000
(Paid into bank)
Apr 03
Purchases A/c
Dr.
50,000
To Cash A/c
50,000
(Goods purchased)
Apr 04
Cash A/c
Dr.
10,000
To Bank A/c
10,000
(Drew from bank for office use)
Apr 13
Krishna A/c
Dr.
15,000
To Sales A/c
15,000
(Goods sold)
Apr 20
Purchases A/c
Dr.
22,500
To Shyam A/c
22,500
(Goods purchased on credit)
Apr 24
Cash A/c
Dr.
12,500
Discount Allowed A/c
Dr.
500
To Krishna A/c
13,000
(Received from Krishna)
Apr 28
Shyam A/c
Dr.
22,500
To Cash A/c
21,500
To Discount Received A/c
1,000
(Paid to Shyam)
Apr 28
Sales Return A/c
Dr.
2,000
To Krishna A/c
2,000
(Goods returned by Krishna)
Apr 30
Cash A/c
Dr.
80,000
To Sales
80,000
(Cash sales for the month of April)
Apr 30
Rent A/c
Dr.
5,000
To Cash A/c
5,000
(Paid rent)
Apr 30
Salary A/c
Dr.
10,000
To Cash A/c
10,000
(Paid salary)