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Journal Book of

.....................................
Date Particular LF Debit (Rs) Credit (Rs.)
1/1/ 2015 Purchase A/c........................................ Dr. 70,000
To Cash A/c 70,000
(Being goods purchased for cash)
2/1/ 2015 Purchase A/c........................................ Dr. 30,000
To Ram’s A/c 30,000
(Being goods purchased from Ram on credit)
5/1/ 2015 Cash A/c ........................................ Dr. 80,000
To Sales A/c 80,000
(Being goods sold for cash)
6/1/ 2015 Drawings A/c........................................Dr. 3,000
To Purchased A/c 3,000
(Being goods withdrawn by proprietor for
personal use)
7/1/ 2015 Insurance Company’s A/c.......................... Dr. 3,000
Loss on accident A/c....................................Dr. 2,000
To Purchase A/c 5,000
(Being goods destroyed by fire and partial
claim admitted by insurance company)
8/1/2015 Ram’s A/c........................................Dr. 30,000
To Discount A/c 1,000
To Cash A/c 29,000
(Being cash paid to Ram for full settlement
of his A/c)
Total 2,18,000 2,18,000

5. Journalize the following transactions in the books of XYZ Ltd.

Asoj 1 : Panday started business with cash Rs 2,50,000
Asoj 3 : He deposited cash in to the bank Rs 10,000
Asoj 5 : Purchased goods for cash Rs 5,000
Asoj 8 : Sold goods for cash Rs 4000
Asoj 10 : Furniture purchased for Rs. 5,000 and paid through cheque

Asoj 12 : Sold goods to Bhuwan Rs 2000
Asoj 14 : Purchased goods from Dhruba Rs 1,000
Asoj 15 : Goods returned to Dhruba Rs 500

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