Journalise the following transaction in the books of Sanjana and post them into the ledger:

 

January, 2006

 

Rs

1

Cash in hand

6,000

 

Cash at bank

55,000

 

Stock of goods

40,000

 

Due to Rohan

6,000

 

Due from Tarun

10,000

3

Sold goods to Karuna

15,000

4

Cash sales

10,000

6

Goods sold to Heena

 5,000

8

Purchased goods from Rupali

30,000

10

Goods returned from Karuna

2,000

14

Cash received from Karuna

13,000

15

Cheque given to Rohan

6,000

16

Cash received from Heena

3,000

20

Cheque received from Tarun

10,000

22

Cheque received from to Heena

2,000

25

Cash given to Rupali

18,000

26

Paid cartage

1,000

27

Paid salary

8,000

28

Cash sale

7,000

29

Cheque given to Rupali

12,000

30

Sanjana took goods for Personal use

4,000

31

Paid General expense

500

 

 

Books of Sanjana

Journal Entries

S.No.

Particulars

L.F.

Debit Amount Rs

Credit Amount Rs

2006

 

 

 

 

Jan.01

Cash A/c

Dr.

 

6,000

 

 

Bank A/c

Dr.

 

55,000

 

 

Stock A/c

Dr.

 

40,000

 

 

Tarun

Dr.

 

10,000

 

 

 

To Rohan

 

6,000

 

 

To Capital A/c

 

1,05,000

 

(Balance brought from the last month)

 

 

 

 

 

 

Jan.03

Karuna

Dr.

 

15,000

 

 

 

To Sales A/c

 

15,000

 

(Goods sold to Karuna)

 

 

 

 

 

 

Jan.04

Cash A/c

Dr.

 

10,000

 

 

 

To Sales A/c

 

10,000

 

(Goods sold for cash)

 

 

 

 

 

 

Jan.06

Heena

Dr.

 

5,000

 

 

 

To Sales A/c

 

5,000

 

(Goods sold to Henna)

 

 

 

 

 

 

Jan.08

Purchases A/c

Dr.

 

30,000

 

 

 

To Rupali

 

30,000

 

(Goods purchased from Rupali)

 

 

 

 

 

 

Jan.10

Sales Return A/c

Dr.

 

2,000

 

 

 

To Karuna

 

2,000

 

(Goods returned by Karuna)

 

 

 

 

 

 

Jan.14

Cash A/c

Dr.

 

13,000

 

 

 

To Karuna

 

13,000

 

(Cash received from Karuna)

 

 

 

 

 

 

Jan.15

Rohan

Dr.

 

6,000

 

 

 

To Bank A/c

 

6,000

 

(Cheque issued to Rohan)

 

 

 

 

 

 

Jan.16

Cash A/c

Dr.

 

3,000

 

 

 

To Heena

 

3,000

 

(Cash received from Heena)

 

 

 

 

 

 

Jan.20

Bank A/c

Dr.

 

10,000

 

 

 

To Tarun

 

10,000

 

(Cheque received from Tarun)

 

 

 

 

 

 

Jan.22

Bank A/c

Dr.

 

2,000

 

 

 

To Heena

 

2,000

 

(Cheque received from Heena)

 

 

 

 

 

 

Jan.25

Rupali

Dr.

 

18,000

 

 

 

To Cash A/c

 

18,000

 

(Payment made to Rupali)

 

 

 

 

 

 

Jan.26

Cartage A/c

Dr.

 

1,000

 

 

 

To Cash A/c

 

1,000

 

(Cartage paid)

 

 

 

 

 

 

Jan.27

Salaries A/c

Dr.

 

8,000

 

 

 

To Cash A/c

 

8,000

 

(Salaries paid)

 

 

 

 

 

 

Jan.28

Cash A/c

Dr.

 

7,000

 

 

 

To Sales A/c

 

7,000

 

(Goods sold for cash)

 

 

 

 

 

 

Jan.29

Rupali

Dr.

 

12,000

 

 

 

To Bank A/c

 

12,000

 

(Cheque issued to Rupali)

 

 

 

 

 

 

Jan.30

Drawings A/c

Dr.

 

4,000

 

 

 

To Purchases A/c

 

4,000

 

(Goods drawn for personal use)

 

 

Jan.31

General Expenses A/c

Dr.

500

To Cash A/c

500

Total

2,57,500

2,57,500

 

 

 

 

 

Ledger

Cash Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.01

Balance b/d

 

6,000

Jan.25

Rupali

 

18,000

Jan.04

Sales

 

10,000

Jan.26

Cartage

 

1,000

Jan.14

Karuna

 

13,000

Jan.27

Salaries

 

8,000

Jan.16

Heena

 

3,000

Jan.31

General Expenses

 

500

Jan.28

Sales

 

7,000

Jan.31

Balance c/d

 

11,500

 

 

 

39,000

 

 

 

39,000

 

 

 

 

 

 

 

 

 

Capital Account

Dr.

Cr.

Date

Particulars

J.F.

Amount

 Rs

Date

Particulars

J.F.

Amount

Rs

 

 

 

2006

Jan.01

 Balance b/d

1,05,000

Jan.31

Balance c/d

 

1,05,000

 

 

 

 

 

 

1,05,000

 

 

 

1,05,000

 

 

 

 

 

 

 

 

 

Bank Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.01

Balance b/d

 

55,000

Jan.15

Rohan

 

6,000

Jan.20

Tarun

 

10,000

Jan.29

Rupali

 

12,000

Jan.22

Heena

 

2,000

Jan.31

Balance c/d

 

49,000

 

 

 

 

 

 

 

 

 

 

67,000

 

 

 

67,000

 

 

 

 

 

 

 

 

 

Stock Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.01

Balance b/d

 

40,000

 

 

 

 

 

 

 

 

Jan.31

Balance c/d

 

40,000

 

 

 

40,000

 

 

 

40,000

 

 

 

 

 

 

 

 

 

Rohan’s Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.15

Bank

 

6,000

Jan.01

Balance b/d

 

6,000

 

 

 

 

 

 

 

 

 

6,000

 

 

 

6,000

 

 

 

 

 

 

 

 

 

Tarun’s Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.01

Balance b/d

 

10,000

Jan.20

Bank

 

10,000

 

 

 

 

 

 

 

 

 

 

 

10,000

 

 

 

10,000

 

 

 

 

 

 

 

 

 

Sales Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

 

 

 

 

Jan.03

Karuna

 

15,000

 

 

 

 

Jan.04

Cash

 

10,000

 

 

 

 

Jan.06

Heena

 

5,000

Jan.31

Balance c/d

 

37,000

Jan.28

Cash

 

7,000

 

 

 

37,000

 

 

 

37,000

 

 

 

 

 

 

 

 

 

Karuna's Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.03

Sales

 

15,000

Jan.10

Sales Return

 

2,000

 

 

 

 

Jan.14

Cash

 

13,000

 

 

 

15,000

 

 

 

15,000

 

 

 

 

 

 

 

 

 

Heena's Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.06

Sales

 

5,000

Jan.16

Cash

 

3,000

 

 

 

 

Jan.22

Bank

 

2,000

 

 

 

5,000

 

 

 

5,000

 

 

 

 

 

 

 

 

 

Purchases Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.08

Rupali

 

30,000

Jan.30

Drawings

 

4,000

 

 

 

 

Jan.31

Balance c/d

 

26,000

 

 

 

30,000

 

 

 

30,000

 

 

 

 

 

 

 

 

 

Rupali's Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.25

Cash

 

18,000

Jan.08

Purchases

 

30,000

Jan.29

Bank

 

12,000

 

 

 

30,000

 

 

 

30,000

 

 

 

 

 

 

 

 

 

Sales Return Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.10

Karuna

 

2,000

 

 

 

 

 

 

 

 

Jan.31

Balance c/d

 

2,000

 

 

 

2,000

 

 

 

2,000

 

 

 

 

 

 

 

 

 

Cartage Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.26

Cash

 

1,000

 

 

 

 

 

 

 

 

Jan.31

Balance c/d

 

1,000

 

 

 

1,000

 

 

 

1,000

 

 

 

 

 

 

 

 

 

Salaries Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.27

Cash

 

8,000

 

 

 

 

 

 

 

 

Jan.31

Balance c/d

 

8,000

 

 

 

8,000

 

 

 

8,000

 

 

 

 

 

 

 

 

 

Drawings Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.30

Purchases

 

4,000

 

 

 

 

 

 

 

 

Jan.31

Balance c/d

 

4,000

 

 

 

4,000

 

 

 

4,000

 

 

 

 

 

 

 

 

 

General Expenses Account

Dr.

Cr.

Date

Particulars

J.F.

Amount Rs

Date

Particulars

J.F.

Amount Rs

2006

 

 

 

2006

 

 

 

Jan.31

Cash

 

500

 

 

 

 

 

 

 

 

Jan.31

Balance c/d

 

500

 

 

 

500

 

 

 

500

 

 

 

 

 

 

 

 

 

 

 

  • 13
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