ustration-7
Journalise the following transactions in the books of Saniya Electronics, Pune
Debit balance on 1st April 2019 Cash at bank * 50,000, Sundry Debtors * 15,000, Stock * 35,000,
Plant & Machinery 1,00,000, Credit balances on 1st April 2019 Sundry Creditor Varsha 10,000
Bank loan * 40,000.
219
April
1
5
10
14
18
Purchased goods worth * 90,000 from Kangana @ 12% GST and amount paid by
Cheque.
Sold goods to Neha 30,000 @ 18% GST.
Sold goods to Sanjay of 50,000 @ 28% GST and payment received by Cheque.
Purchased Goods for Cash 50,000 @ 18% GST less 10% Cash Discount.
Paid for Advertisement 8,000.
Purchased a Horse for 40,000 and paid Carriage Charges 2,000.
Paid for Printing & Stationery * 11,000.
Sold goods to Alok for Cash * 13,000 @ 12% GST less 10% Cash Discount.
Received an amount of * 1,000 from Varsha which was previously written off as Bad
Debts.
Goods costing *5,000 distributed as Free Sample.
20
22
26
28
30
75
Answers
Explanation:
ustration-7
Journalise the following transactions in the books of Saniya Electronics, Pune
Debit balance on 1st April 2019 Cash at bank * 50,000, Sundry Debtors * 15,000, Stock * 35,000,
Plant & Machinery 1,00,000, Credit balances on 1st April 2019 Sundry Creditor Varsha 10,000
Bank loan * 40,000.
219
April
1
5
10
14
18
Purchased goods worth * 90,000 from Kangana @ 12% GST and amount paid by
Cheque.
Sold goods to Neha 30,000 @ 18% GST.
Sold goods to Sanjay of 50,000 @ 28% GST and payment received by Cheque.
Purchased Goods for Cash 50,000 @ 18% GST less 10% Cash Discount.
Paid for Advertisement 8,000.
Purchased a Horse for 40,000 and paid Carriage Charges 2,000.
Paid for Printing & Stationery * 11,000.
Sold goods to Alok for Cash * 13,000 @ 12% GST less 10% Cash Discount.
Received an amount of * 1,000 from Varsha which was previously written off as Bad
Debts.
Goods costing *5,000 distributed as Free Sample.
20
22
26
28
30
75
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