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Baishakh 6 Machinery purchased through cheque no. 00259 for Rs. 4,50,000
Baishakh 7 Paid to creditors Rs. 35,000

Baishakh 12 Received sales commission Rs. 1500
Baishakh 14 Goods of Rs. 13000 sold to Pemba

Baishakh 15 Paid salary to Binita Rs. 2000
Baishakh 18 Goods of Rs. 1000 returned by Pemba
Baishakh 23 Cash sales Rs. 10,000 at 10% trade discount

Baishakh 25 Received from debtors Rs. 5,000
Baishakh 28 A cheque of Rs. 11,700 received from Pemba and settled the
account
Baishakh 29 Geeta a creditor of Rs. 15,000, allowed discount Rs. 200 while
paying the amount
Baishakh 30 Rent paid Rs. 7000 to landlord Pushpa

17. Following are the transaction of Barbote Furniture Factory.
a. Started business with Rs. 40,000

b. Sold goods of Rs. 2000
c. Purchased goods of Rs. 3000
d. Insurance premium of proprietor Rs. 800

e. Paid to ABC Rs. 2000 on behalf of Sanju
f. Goods of Rs. 5000 sold at 10% trade discount
g. Interest on capital Rs. 1000 provided

Required: Journal entries

18. Pashupati Cheese Factory, Chitwan has the following transactions for
the month of Jestha.

Jeshta 1 Invested Rs. 5,00,000 cash to start the business
Jeshta 2 Loan taken from Suryodaya Shahakari Rs. 2,00,000
Jeshta 4 Deposited into Fikkal development bank Rs. 3,00,000
Jeshta 6 Furniture of Rs. 12,000 purchased from Barbote Furniture
Jeshta 7 Goods of Rs. 9000 sold to Parajuli Traders
Jeshta 10 Purchased on cash Rs. 20,000
Jeshta 15 Cash drawn from bank
for personal use Rs. 3000
for office use Rs. 9000

134 Office Practice and Accounting 9