Question

Journalize the following transaction of Savitha traders.
a) 1/3/18 Started business with cash Rs. 100000 and debtors 20000
b) 4/3/18 Opened bank account with SBI Rs. 10000
c) 6/3/18 Purchased goods for cash Rs. 15000
d) 10/3/18 Sold goods to Suma Rs. 20000
e) 12/3/18 Goods returned by Suma of Rs. 1000
f) 15/3/18 Cash received from Suma Rs. 18500 in full settlement of her account
g) 18/3/18 Paid for stationery Rs. 2000
h) 20/3/18 Purchased furniture on credit yash steels of Rs. 25000
i) 25/3/18 Paid rent by cheque Rs. 5000
1) 30/3/18 Drew for personal use Rs. 3000
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Answer 1

A) CASH A/C DR. TO CAPITAL A/C

B) BANK A/C DR. TO CASH A/C

C) PURCHASED A/C DR. TO CASH A/C

D) SUMA A/C DR. TO SALES A/C

E) SUMA A/C DR. PURCHASED A/C

F)  CASH A/C DR. DISCOUNT ALLOWED A/C TO SUMA A/C

G) STATIONARY A/C DR. TO CASH A/C

H) RENT A/C DR. TO BANK A/C

I) DRAWING A/C DR. TO  CASH A/C

J) PURCHASED A/C DR. TO ANU STEEL A/C

K)SALARY  A/C DR. TO CASH A/C

Answer 2

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