Question No 34 Chapter No 5 - USHA Publication 11 Class

Question No 34 Chapter No 5

Table of Contents

34. Journalise the following transactions in the book of Rajdeep :

2018
Apr. 1	Started business with cash Rs 30,000 and bank balance Rs 50,000
Apr. 2	Purchases furniture for cash Rs 7,000 and on credit Rs 9,000 from Barkha
Apr.4	Paid wages and rent Rs 3,500 and Rs 2,000 respectively
Apr. 7	Purchases machinery for Rs 10,000 from Nitin and gave him a cheque of half the amount
Apr. 10	Purchased goods from Sawan for Rs 10,000 for cash and 15,000 on credit
Apr. 14	Good most by the fire Rs 2,000. the insurance company paid the claim
Apr. 22	Depreciation furniture and machinery by Rs 1,000 and Rs 1,500 respectively
Apr. 24	Paid carriage on purchases Rs 500 and on sale Rs 800
Apr. 28	Paid for stationary Rs 200, godown rent Rs 1,000 and staff salaries Rs 12,500
Apr. 30	Withdrew from a bank for personal use Rs 2,500 and office use Rs 3,500

In the Books of Rajdeep
Date	Particulars		L.F.	Debit	Credit
2018
Apr.1	Cash A/c	Dr.		30,000
	Bank A/c	Dr.		50,000
	To Capital A/c				80,000
	(Being business started with cash and bank)

Apr.2	Furniture A/c	Dr.		16,000
	To Cash A/c				7,000
	To Barkha A/c				9,000
	(Being goods purchased on cash and credit from Barkha.)

Apr.4	Wages A/c	Dr.		3,500
	Rent A/c	Dr.		2,000
	To Cash A/c				5,500
	(Being paid cash for wages and rent )

Apr.4	Ashok A/c	Dr.		10,000
	To Cash A/c				9,700
	To Discount received A/c				300
	(Being cash paid to Ashok )

Apr.7	Machinery A/c	Dr.		10,000
	ToBank A/c				5,000
	To Nitin A/c				5,000
	(Being purchases machinery half payment made in cash )

Apr.10	Purchases A/c	Dr.		25,000
	To Cash A/c				10,000
	To Sawan A/c				15,000
	(Being goods purchased on cash and credit from Sawan.)

Apr.14	Loss by fire A/c	Dr.		2,000
	To Purchases A/c				2,000
	(Being goods destroyed by fire)

Apr.14	Insurance Company A/c	Dr.		2,000
	To Loss by fire A/c				2,000
	(Being insurance company paid the claim)

Apr.22	Depreciation A/c	Dr.		2,500
	To Furniture A/c				1,000
	To Machinery A/c				1,500
	(Being paid carriage for purchases and sales.)

Apr.24	Carriage A/c	Dr.		1,300
	To Cash A/c				1,300
	(Being paid carriage for purchases and sales.)

Apr.28	Cash A/c	Dr.		13,700
	To Stationary A/c				200
	To Godown rent A/c				1,000
	To Staff Salaries A/c				12,500
	(Being cash paid for stationary; godown and staff salaries .)

Apr.30	Drawing A/c	Dr.		2,500
	Cash A/c	Dr.		3,500
	To Bank A/c				6,000
	(Being cash withdrawn from bank for personal use and for office use)