Question

.. Journalise the following transactions, post them into Ledger and prepare Trial
balance:
Date
Particulars
Amount (Rs.)
2018
Commenced business with cash
20000
Sept 1
Sept 3
Bought goods from Tarun
10000
Sept 5
Paid to Tarun
3000
Sept 7
Purchased goods from Ashwani
2400
Sept 10
Purchased furniture from Satya Furniture house 3600
Sept 15 Sold goods for cash
8000
Sept 17 Sold goods to Prem Nath
6000
Sept 20 Goods returned by Prem Nath
600
Sept 22 Cash received from Prem Nath in full Settlement 5200
Sept 26 Purchased stationery
200
Sept 28 Gave charity in cash
400
Sept 28 Gave charity in goods
600
Sept 30 Paid salary
600​

Answer 1

Answer:

1) cash a/c Dr. 20000

to capital a/ c. 20000

2) purchase a/c. Dr. 10000

to tarun. 10000

3) purchase a/c Dr. 2400

to Ashwani. 2400

4) tarun. Dr. 3000

to cash a/c. 3000

5) drawing a/c Dr. 3600

to cash a/c. 3600

6) sale a/c Dr. 8000

to cash a/c. 8000

7) Prem nath Dr 6000

sale a/c. 6000

8) sale return a/c. Dr. 600.

to premnath. 600

9) cash a/c. Dr. 5200

discount allowed a/c Dr. 200

to premnath. 5400

10) purchase stationery a/c Dr.200

to creditors a/c. 200

11) charity a/c Dr.400

to cash a/c. 400

12) charity a/c Dr. 600

to stock a/c. 600

13) salary a/c Dr. 600

to cash a/c. 600