
Question 29 Chapter 4 - Unimax
29. Journalise the following:
2021
Sep. 1 Paid to Aman Rs. 750, discount allowed by him Rs. 50
Sep. 7 Received from Tarun Rs. 2,900 and from Varun Rs. 1,200
Sep. 19 Goods purchased for cash Rs. 7,000
Furniture purchased Rs. 2,500
Paid cash to Ram Rs. 1,900
Paid salaries Rs. 3,500
Paid rent Rs. 1,800
JOURNAL
| Date | Particulars | L.F. | Debit | Credit | |
|---|---|---|---|---|---|
| 2021 | |||||
| Sept.1 | Aman's A/c | Dr. | 800 | ||
| To Cash A/c | 750 | ||||
| To Discount received A/c | 50 | ||||
| (Being paid cash and discount receive) | |||||
| Sept. 7 | Cash A/c | Dr. | 4,100 | ||
| To Tarun's A/c | 2,900 | ||||
| To Varun's A/c | 1,200 | ||||
| (Being cash received from Varun and Tarun) | |||||
| Sept. 19 | Purchases A/c | Dr. | 7,000 | ||
| Furniture A/c | Dr. | 2,500 | |||
| To Cash A/c | 9,500 | ||||
| (Being purchased goods and furniture for cash) | |||||
| Sept. 19 | Ram's A/c | Dr. | 1,900 | ||
| Salaries A/c | Dr. | 3,500 | |||
| Rent A/c | Dr. | 1,800 | |||
| To Cash A/c | 7,200 | ||||
| (Being paid to Ram, Salaries and Rent) | |||||
| Grand Total | 21,600 | 21,600 | |||
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Opening Journal Entry – its Rules and Examples
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Opening Journal Entry – its Rules and Examples - In Hindi
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Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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