The Total solution for NCERT class 6-12
January, 2017
Rs
1
Cash in hand
6,000
Cash at bank
55,000
Stock of goods
40,000
Due to Rohan
Due from Tarun
10,000
3
Sold goods to Karuna
15,000
4
Cash sales
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
16
Cash received from Heena
3,000
20
Cheque received from Tarun
22
Cheque received from to Heena
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
2017
Jan.01
Cash A/c
Dr.
Bank A/c
Stock A/c
Tarun
To Rohan
To Capital A/c
1,05,000
(Balance brought from the last month)
Jan.03
Karuna
To Sales A/c
(Goods sold to Karuna)
Jan.04
(Goods sold for cash)
Jan.06
Heena
(Goods sold to Henna)
Jan.08
Purchases A/c
To Rupali
(Goods purchased from Rupali)
Jan.10
Sales Return A/c
To Karuna
(Goods returned by Karuna)
Jan.14
(Cash received from Karuna)
Jan.15
Rohan
To Bank A/c
(Cheque issued to Rohan)
Jan.16
To Heena
(Cash received from Heena)
Jan.20
To Tarun
(Cheque received from Tarun)
Jan.22
(Cheque received from Heena)
Jan.25
Rupali
To Cash A/c
(Payment made to Rupali)
Jan.26
Cartage A/c
(Cartage paid)
Jan.27
Salaries A/c
(Salaries paid)
Jan.28
Jan.29
(Cheque issued to Rupali)
Jan.30
Drawings A/c
To Purchases A/c
(Goods drawn for personal use)
Jan.31
General Expenses A/c
Total
2,57,500
Ledger
Cash Account
Cr.
Date
J.F.
Amount Rs
Balance b/d
Sales
Cartage
Salaries
General Expenses
Balance c/d
11,500
39,000
Capital Account
Amount
Bank Account
49,000
67,000
Stock Account
Rohan’s Account
Bank
Tarun’s Account
Sales Account
Cash
37,000
Karuna's Account
Sales Return
Heena's Account
Purchases Account
Drawings
26,000
Rupali's Account
Purchases
Sales Return Account
Cartage Account
Salaries Account
Drawings Account
General Expenses Account