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
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 |
|
|
|
|
|
|
|
|