The Total solution for NCERT class 6-12
2017
Rs
Dec. 01
Hema started business with cash
1,00,000
Dec. 02
Open a bank account with SBI
30,000
Dec. 04
Purchased goods from Ashu
20,000
Dec.06
Sold goods to Rahul for cash
15,000
Dec.10
Bought goods from Tara for cash
40,000
Dec.13
Sold goods to Suman
Dec.16
Received cheque from Suman
19,500
Discount allowed
500
Dec.20
Cheque given to Ashu on account
10,000
Dec.22
Rent paid by cheque
2,000
Dec.23
Deposited into bank
16,000
Dec.25
Machine purchased from Parigya
Dec.26
Trade expenses
Dec.28
Cheque issued to Parigya
Dec.29
Paid telephone expenses by cheque
1,200
Dec.31
Paid salary
4,500
Books of Hema
Journal
Date
Particulars
L.F.
Debit Amount Rs
Credit Amount Rs
Dec.01
Cash A/c
Dr.
To Capital A/c
(Started business with cash)
Dec.02
Bank A/c
To Cash A/c
(Bank account opened with SBI)
Dec.04
Purchases A/c
To Ashu
(Goods purchased from Ashu)
To Sales A/c
(Goods sold for cash)
(Goods purchased for cash)
Suman
(Goods goods to Suman)
Discount Allowed A/c
To Suman
(Cheque received from Suman and discount allowed)
Ashu
To Bank A/c
(Cheque forwarded to Ashu)
Rent A/c
(Rent paid by cheque)
(Cash deposited into bank)
Machinery A/c
To Parigya
(Machinery purchased from Parigya)
Trade Expenses A/c
(Trade expenses paid)
Parigya
(Cheque issued to Parigya)
Telephone Expenses A/c
(Telephone expenses paid through cheque)
Dec.30
Salaries A/c
(Salary paid)
Total
3,00,700