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(a) Rajesh started business with cash 79,000 {b) Purchased equipment for cash %7,400 {c) Purchased goods on credit €2,650 {d) Paid 2300 to creditors [e) Sold goods for cash 2,000 (cost price £1,200) (f) Business expenses 700 (9) Goods worth %400 taken from business for personal vse {h) Depreciation on equipment 7200 (i) Purchased goods for cash 1,000 (J Rent outstanding 2200 Journalise the following transactions in the books of Mr. Roy 2015 Apiil 1 He started business with a capital of - Plant & 10,000, Bank 8,000, Stock & 12,000 2 Bought furniture for resale & 5,000 Bought furniture for Office decoration & 3,000 3 Paid rent out of personal cash for % 2,000 8 Sold furniture out of those for resale € 6,000 12 Paid Salary to Mr. X for ® 1,200 15 Purchased goods from Mr. Mukherjee for cash & 3,000 18 Sold goods to Mr. Sen on credit for € 8,000 20 Mr. Senretumed goods valued ¢ 1,000 2 Received cash from Mr. Sen of € 6,500 in full settlement 28 Bought goods from Mr. Bose on credit for @ 5,000 % — Retumed goods to Mr. Bose of & 500 and paid fo Mr. Bose * 4,000 in full settlement. Sold goods to Mr. Z on credit € 3,000 Sold goods for Cash € 1,000 Purchased goods on credit from Mr. P for € 3,000 Paid to Mr. P for € 2,000 and Received Discount % 200 Retumed goods to Mr. P for ¥ 800 Goods Retumed by Mr. Z for = 300 Zsettled his account for = 2,500 Paid salary by cheque for € 1,000 Received interest for = 1,000 Jounalve the folowing transactiors in the books of Gaurav, post them into ledger and prepare trial balonce for June 2015: June 1: Gaurav started business with 210.0000 of which 25% amount was borrowed from wife, June 4: Purchased goods from Aniket worth 84,000 at 20% TD and |/Sth amount paid in cash, June 7: Cosh purchases €25,000. June 10:Sold goods to Vishokna ® 30,000 at 30% TD and received 30% amount in cash, June 12: Depesited cash into bonk € 20,000. June 15: Uninsured goods destroyed by fre * 5,500. June 19: Received commision 2 3,500. June 22:Paid to Aniket 25,500 in full settlement of Alc. June 25: Cash stolen from cash box’ 1,000. June 27: Received fram Vihokha ® 14,500 and discount alowed & 200. June 30: Interest received & 2.400 directly added in our bank account

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