(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 = 1,000Jounalve 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