answer me please its accounts
Answers
Required Journal Entries :-
Journal Book of 2018
April 1
Cash A/c . . . Dr. 1,00,000
- To capital A/c 1,00,000
( Being started business with cash )
April 2
Bank A/c . . . Dr. 20,000
- To cash A/c 20,000
( Being cash deposited into bank )
April 3
Purchase A/c . . . Dr. 50,000
- To cash A/c 50,000
( Being goods purchased on cash )
April 4
Cash A/c . . . Dr. 10,000
- To bank A/c 10,000
( Being cash withdrawn from bank for office use )
April 13
Krishna . . . Dr. 15,000
- To sales A/c 15,000
( Being goods sold to Krishna on credit )
April 20
Purchase A/c . . . Dr. 22,500
- To Shyam 22,500
( Being goods purchased from Shyam on credit )
April 24
Cash A/c . . . Dr. 12,500
Discount Allowed A/c . . . Dr. 500
- To Krishna 13,000
( Being cash received from Krishna and allowed him discount )
April 28
Shyam . . . Dr. 22,500
- To discount received A/c 1,000
- To cash A/c 21,500
( Being cash paid to Shyam and received discount )
April 28
Sales returned A/c . . . Dr. 2,000
- To Krishna Dr. 2,000
( Being goods returned by Krishna )
April 30
Cash A/c . . . Dr. 80,000
- To sales A/c 80,000
( Being goods sold )
April 30
Rent A/c . . . Dr. 5,000
- To cash A/c 5,000
( Being rent paid )
April 30
Salary A/c . . . Dr. 10,000
- To cash A/c 10,000
( Being salaries paid )
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