Question

Journal
3. Journalise the following transactions in the books of Himanshu :
2014
Dec. 01 Business started with cash
Dec. 07 Purchased goods for cash
Dec. 09 Sold goods to Swati
Dec. 12 Purchased Furniture
Dec. 18 Cash received from Swati in full settlement
Dec. 25 Paid Rent
Dec. 30 Paid Salary
(Ans. Total of journal Rs. 1,00,500.]
in Sandeens Journal .
Rs.
75,000
10,000
5,000
3,000
4,000
1,000
1,500​

Answer 1

Answer:

Journal in books of Himanshu

Dec.1

cash account. dr75000

To capital account. 75000

Dec 7 purchase account. dr 10000

To cash account. 10000

Dec 9 Swati. dr. 5000

To sales account. 5000

Dec 12 Furniture. dr 3000

To cash account 3000

Dec18 cash account dr 4000

discount allowed dr 1000

To Swati. 5000

Dec 25 Rent account dr 1000

To cash account. 1000

Dec 30 salary account. dr 1500

To cash account. 1500