Give journal entries of the following transactions:-
Date 2019 Transactions
Jan1
Jan2
Jan3
Jan6
Jan8
Roshan started business with cash `80,000;goods `40,000and furniture `20,000
Sold goods to kabir of the list price of `20,000 at trade discount of 10%
Boghta table fan of `8,000 for domestic use.
Paid rent `8,000 trade expenses `7,000 and travelling expenses `3,800
A cheque of `1,000 is received from Arjun in and the cheque is immediately
deposited into bank.
Provide 10% depreciation on furniture costing `20,000.
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Answer:
cash a/c dr 80000
goods a/c dr 40000
furniture a/dr 20000
to capital a/c 140000
Kabir Dr 18000
To Sales A/c 18000
Drawing A/ c Dr 8000
To Cash A/c 8000
rent a/c Dr 8000
trade expences a/c dr 7000
traveling expence a/c dr 3800
To cash a/c 18800
Bank A/c Dr 1000
To Arjun A/c 1000
Depreciation A/c Dr 5000
To furniture A/c 5000
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