JOURNAL ENTRIES
2011 APRIL
1ST APRIL Herambh started business with cash.
2ND APRIL Purchased good's from mahesh on credit.
5TH APRIL Deposited cash into bank of india.
9TH APRIL Sold good's to Dhanraj on credit.
11TH APRIL Purchased furniture in cash.
14TH APRIL Pai to Mahesh by cheque bank of india.
18TH APRIL Received a bearer cheque from Dhanraj.
30TH APRIL Paid salary by cheque.
NOTE÷IN ALL ENTRIES AMOUNT
IS NOT GIVEN.
PASS JOURNAL ENTRIES
WITHOUT AMOUNT GIVEN
IN ALL ABOVE ENTRIES
Answers
Cash A/c Dr.
To capital A/c
(Being business started with cash)
Purchases A/c Dr.
To Mahesh A/c
(being goods purchased from Mahesh)
Bank A/c Dr.
To cash A/c
(being cash deposited into Bank)
Dhanraj A/c Dr.
To Sales A/c
(being good sold to Dhanraj)
Furniture A/c Dr.
To cash A/c
( Being furniture purchased)
Mahesh A/c Dr.
To bank A/c
(being amount paid to Mahesh)
Bank A/c Dr.
To Dhanraj A/c
(being check received from Dhanraj)
Salary A/c Dr.
To bank A/c
(being salary paid by bank)
Hope it will help you...
These are date wise ohky
Journal entries
1) Date 1st apr
Cash A/c Dr
To capital
(being cash invested in business to start )
--------------------------------------------------------------------------------------
2) date 2nd apr
Purchases A/c Dr
To mahesh A/c
(being purchased goods for credit
-----------------------------------------------------------------------------------------
3) Date 5th apr
Bank A/c Dr
To cash A/c
(being cash deposited in bank)
-------------------------------------------------------------------------------------
4) date : 9 th apr
Dhanraj A/c Dr
To sales A/c
(being goods sold on credit)
------------------------------------------------------------------------------------------
5) Date : 11Th apr
Furniture A/c Dr
To cash A/c
(being furniture purchased for cash)
-----------------------------------------------------------------------------------------------
6) 14th Apr
Mahesh A/c
To Bank A/c
(being paid to mahesh by cheque)
---------------------------------------------------------------------------------------------
7) Date 18 Apr
Bank A/c Dr
To Dhanraj A/c
(being received cheque from dhanraj)
---------------------------------------------------------------------------------------
8) Date 30 Apr
Salary A/c Dr
To Bank A/c
(being salary paid through cheque)