Question

give a speciman a journal

Answer 1

Journal is derived from the French word Jour, means daily records. In this book, transactions are recorded in order of their occurrence, i.e., in chronological order from the source document. It is also termed as the book of original entry and each transaction is termed as journal entry.
Performa of JournalIn the books of.....DateParticularsL.F.DebitAmountRsCreditAmountRs      

Date− Date of transaction is recorded in the order of their occurrence.

Particulars− Details of business transactions like, name of the parties involved and the name of related accounts, are recorded.

L.F.− Page number of ledger account when entry is posted.

Debit Amount− Amount of debit account is written.

Credit Amount− Amount of credit account is written.

Recording of a Journal Entry

  Date1)Started business with cash Rs 1,00,000April 012)Open a bank account Rs 20,000April 033)Purchase goods for cash Rs 25,000April 044)Goods sold for cash Rs 30,000April 055)Goods sold to Mr. X Rs 2,000April 06Books of Mr AJournalDateParticularsL.F.Debit Amount RsCredit Amount RsApril1Cash A/cDr. 1,00,000   To Capital A/c   1,00,000 (Started business with cash)            April 3Bank A/cDr. 20,000   To Cash A/c   20,000 (Bank account opened with cash)           April 4Purchase A/cDr. 25,000   To Cash   25,000 (Goods purchased for cash)           April 5Cash A/cDr. 30,000   To Sales A/c   30,000 (Goods sold for cash)           April 6Mr. X's A/cDr. 2,000   To Sales   2,000 (Goods sold to Mr. X on credit)            Total 177,000177,000