ACCOUNTS AND JOURNAL ENTRY
Problem (1) Journalise the following transactions
Jan 1. Started business with Cash 1,00,000
2.
Purchased Goods in Cash 50,000
5.
Purchased a Table 20,000
6.
Took Loan from Sanjay of Rs.20,000
8.
Opened a Bank Account 5,000
10.
Sold goods to Raja in cash 38,000
12.
Paid Carriage charges of Rs.2,000
14.
Cash drawn for personal use 2,000
17.
Sold goods to Sen 5,000 on credit
18. Further cash of Rs. 25,000 invest into
business.
22.
Cash withdrawn from Bank for office use Rs.4,000
24.
Good return by Raja of Rs.3,000
25.
Goods drawn for own use of Rs.500
26. Sales commission received of Rs.10,000 (out
of which Rs.5,000 in cheque)
31. Bank allowed interest on deposit of
Rs.300
31. Rs.30,000 deposited into bank
31. Charged Rs.200 by bank towards Bank charges
31.
Paid Salary by Cheque Rs.1,000
31.
Paid wages Rs.2,000
Solution:
In the books of.........
Journal Entries
Dr. Cr.
Date
|
Particulars
|
Amount(Rs.)
|
Amount(Rs.)
|
2020 Jan 1
|
Cash A/C
Dr.
To Capital A/c
(Being business started with
cash)
|
1,00,000
|
1,00,000
|
2
|
Purchase A/C
Dr.
To Cash A/c
(Being goods purchase in cash)
|
50,000
|
50,000
|
5
|
Table A/C
Dr.
To Cash A/c
(Being table purchase in cash)
|
20,000
|
20,000
|
6
|
Cash A/C
Dr.
To Loan from Sanjay A/c
(Being loan taken from sanjay)
|
20,000
|
20,000
|
8
|
Bank A/C
Dr.
To Cash A/c
(Being open bank account )
|
5,000
|
5,000
|
10
|
Cash A/C
Dr.
To Sale A/c
(Being goods sold in cash )
|
38,000
|
38,000
|
12
|
Carriage A/C
Dr.
To Cash A/c
(Being carriage charges paid )
|
2,000
|
2,000
|
14
|
Drawing A/C
Dr.
To Cash A/c
(Being cash withdrawn for
personal use )
|
2,000
|
2,000
|
17
|
Sen A/C
Dr.
To Sale A/c
(Being goods sold on credit )
|
5,000
|
5,000
|
18
|
Cash A/C
Dr.
To Capital A/c
(Being further cash introduced
in business)
|
25,000
|
25,000
|
22
|
Cash A/C
Dr.
To Bank A/c
(Being cash withdrawn from bank
for office use)
|
4,000
|
4,000
|
24
|
Sales Return/Return Inward A/C Dr.
To Cash A/c
(Being goods goods return by
Raja & given him cash)
|
3,000
|
3,000
|
25
|
Drawing A/C
Dr.
To Purchase/Stock A/c
(Being Goods withdrawn for
personal use )
|
500
|
500
|
26
|
Cash A/C
Dr.
Bank A/C
Dr.
To Sales Commission A/c
(Being sales commission
received in cash & bank)
|
5,000
5,000
|
10,000
|
31
|
Bank A/C
Dr.
To Bank Interest A/c
(Being bank interest received )
|
300
|
300
|
31
|
Bank A/C
Dr.
To Cash A/c
(Being cash deposited into bank
)
|
30,000
|
30,000
|
31
|
Bank Charges A/C
Dr.
To Bank A/c
(Being bank charges paid )
|
200
|
200
|
31
|
Salary A/C
Dr.
To Bank A/c
(Being salary paid in cheque)
|
1,000
|
1,000
|
31
|
Wages A/C
Dr.
To Cash A/c
(Being wages paid in cash )
|
2,000
|
2,000
|
( আপনারা যারা অনেকেই কিছুনা কিছু নিয়ে একটু আদটু লেখালেখি করেন তারা যদি তাদের লেখা সকলের কাছে শেয়ার করতে চান তাহলে আমকে ইনবক্স এ মেসেজ করতে পারেন ও তাদের লেখা এখানে শেয়ার করতেই পারেন । )
Pls : - fllow
Freelancer Basu Page -
Join -- Freelancer Basu Group ---
0 Comments