Journalise the following transactions and post them to ledger : zg January 1, Started business with cash by T 15,000 2. Bought goods for cash 1,000 3. Bought goods from A 3,000 4. Sold to B 4,000 5. Paid A on account 2,000 6. Bought goods from P for cash 7,000 7. Received from B cash in full settlement 3,880 8. Retumed to P goods worth 200 9. Paid salaries 700 Received from °G’ a fifty rupee note and gave him the change for it 10. II. Commission received on sale of other goods 500 12. Deposited with the bank 2,000 13. Paid rent by cheque 100 500 14, Withdrawn for personal use goods % 300; cash % 200 Record the following transactions in the journal of Kapil and open only iy, personal accounts in the ledger and balance them : Rs. 85,000 Jan 8 . 19,000 7 Purchased a PC for Rs. 29,000 from M/s Electronics Ltd. 10 Goods returned to Manisha for Rs. 1,200 12 Paid for printing and stationery to New Delhi Stationery Store Rs, 6,000 14 Goods sold to Ravi for Rs. 5,600 . 20 Paid to Manisha Rs. 8,900 and discount received Rs. 100 . 24 Goods retuned by Ravi -Rs. 200 . 26 Paid to Manisha -Rs. 3,000 30 Cash received from Ravi -Rs. 2,900 24. Jan From the following transactions make journal entries and prepare only Purchases Account : (i) Purchased goods for Rs. 30,000 at 20% trade discount (ii) Goods taken away for personal use -Rs. 500 (ii) Goods destroyed by fire -Rs. 1,000 (iv) Goods given away as charity -Rs. 800 (v) Goods distributed as free samples -Rs. 400 (vi) Goods eaten by rats -Rs. 300 (vii) Goods given to employees as part of their salary work programme Rs. 2,000. Goods stolen for Rs. 1,200; Insurance claim admitted in ful part of food for10 n 13 4 seruemens. Give journal entries for the following (i) Goods worth Rs. 5,000 given as “Hat f his account (ii) Received Rs, 975 from Hari Krishana in full settlement o! his ace Rs. 1,000 aa (iii) Received a first and final dividend of Sopaisein a rupee fro receiver of Mr. Rajan who owed Rs. 10,000, iP Journalised the following transactions in the books of Shri Muralidhar, a timber ‘merchant, giving suitable illustrations : {@) Issued a cheque in favour of M/s Karanvir the purchase of timber of Rs. 75,000 (b) Paid Rs. 2,500 in cash for installation of {@) Timber sold costing Rs. 60,000 to Kalu cost ess 5% trade discount. (@) Paid Rs. 500 to repair second hand furniture. Record the following transactions in the journal of Rose : {) Purchase of an accounting machine for Rs. 3,800 on credit from Aditi Ltd. {i) Goods were distributed from stockas free samples to the value of Rs. 250 as part of an advertising compaign. (iil) A Rose drew a cheque for Rs. 550 on the business bank account to pay for a bicycle for his own private use. (iv) Anand, a customer, returned goods invoiced at Rs. 120 because they were unsuitable. (v) Commission received Rs. 400. Journalise the following transactions : ® Paid Re.25 a0 wage for installation of machine. i goods to Kangli. List price Rs. 2,000. Sales subject to 10% trad discount and 5% cash dis ; Pat is 1 i a discount and 5X cath dincount Payment ix made immediately. Kangl (iil) Supplied goods costing Rs. ' Supplied goods contig Rs. 600 to Shal,ltued invoice at 10% above cost (iv) Goods costing Rs. 1,000 distributed as sa smples. (¥) Goods costing Rs. 500 was stolen in ‘rani (vi) Cash embezzled by Renu, an employee, Rs. 4,500. Jouinalise the following trat - : ig transactions in the books of Mahavir. (i) Bought goods on credit from A for Rs. 400 ° (ii) Goods returned by B Rs. 50. . (ili) Paid carriage inwards Rs. 100, ym the official Timber Company on account of fa machinery Ram at an invoice price 10% above 15 _Journalise the following transactions.6 in the pleted fhe current year ‘general journal “SE the month of ene og i £ z l f yebeebbebegr jan. 8 Purchased goods from Shyam Rs. 10,000 10. Sold goods to Mani for Rs. 50,000 and accepted en 0 shack was cant to bank. = sscheque for Rs. 3.099 Returned Jan 15: Re goods to Shyam worth Rs. 500 as the goods were d Jan. 20, Sold goods for cash Rs. 800 at « trade discount of 5% Jan. 2 Parepved goods worth Rs. 600 by paying cheque ata trade dscoun Jan. 1 Commenced business with cash Jan. 2 with the bank ‘aaae Jan 4 ‘goods from Reema ae Jan. 6 Sold goods to Samita ee Jan, 8 Bought goods for cash 4900 Jan.10 Received cash from Samita 100 Discount allowed 500 Jan. 12 Paid Reema by Cheque 0 discount 2.000 Jan. 15 Returned damaged goods to Reems ed Jan. 19 Sanita returns or Jan. 25 Paid salaries a0 Jan. 28 Paid House Tax 10 Jan. 30 Paid for stationery me