Journalise the following transactions :
(a) Bought goods on credit from A ₹ 2,000.
(b) Goods returned by B 250.
(c) Paid carriage inwards 50.
(d) Cheque 700, received from C in settlement of a debt of 750 returned dishonoured.
(e) Paid insurance premium 150.
(f) Sale of typewriter for 1,500.
(g) 1,250 owing by M written off as bad debt.
(h) Sold goods 1,250 to X on credit. ✔
(I) Ram owes 2,850 and pays 2,775 in full settlement.
(j) M/s A & Co. who owes 6,000 becomes insolvent. Only 30% of the amount due is realised.
(k) Withdrew for domestic use 900.
(l) Issued cheque in favour of M/s Kashiram and Sons on account of purchase of a machinery *7,500.
(m) Paid Rao and Co. 490 in full settlement of a debt of ₹ 500.
Ans. [Total of Journal 24,950]
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The andes are the longest mountain ranges in the world with some of the highest peaks.These are also known for there volcanic mountain and ruin of ancient civilization.They extend from around 7200km along the west coast from the Caribbean sea in the north to the cape horn in the south.In height the andes are second only to the Himalayas and both are young fold mountains.
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