Q. 20 Journalise the following transactions in the boots of Akhil, Delhi.
(i) He started business contributing j 10,000 in cash j 5, 00, 000 in cheque and building
valued at j 5, 00, 000.
(ii)Purchased goods from D. Lal, Kanpur for j2, 00, 000 out of which cheque was issued
for j 50,000.
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(i)Cash A/c. Dr. 10,000
Bank A/c. Dr. 5,00,000
Building A/c. Dr. 5,00,000
To Capital A/c. 10,10,000
(ii)Purchases A/c. Dr. 2,00,000
To Bank A/c. 50,000
To D. Lal A/c 1,50,000
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