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13. The following transactions are relating to a business office.

Baishakh – 1 Business started with cash Rs. 5,50,000 and bank balance of Rs.
50,000

Baishakh – 5 Deposited Rs 45000 into bank
Baishakh – 8 Goods of Rs. 12000 purchased from Nima
Baishakh – 11 Paid Rs. 22000 to creditor through cheque

Baishakh – 16 Goods withdrawn by proprietor for personal use Rs. 8,500
Baishakh – 17 Goods of Rs. 9000 sold to Kiran receiving cash Rs. 1,000 as
partial receipt
Baishakh – 21 Cash drawn for office use Rs. 5,000
Baishakh – 23 Goods purchased for Rs. 3,000 and paid through cheque
Baishakh – 24 Paid to Nima Rs. 11000 in full settlement

Baishakh – 26 Furniture purchased from Sanju for Rs. 3,500
Baishakh – 27 Goods costing Rs. 1,500 sold at profit of Rs. 500
Baishakh – 29 Telephone bill paid through cheque Rs. 700

Baishakh – 31 Received Rs. 7900 from Kiran in full settlement of his account
Required: Necessary ledgers
14. Journalize the following transactions in the books of XYZ and Ltd and
also post them into necessary ledgers.
Jan. 1 Commenced business with
Cash Rs. 2,00,000
Goods Rs. 50,000
Machinery Rs. 75000
Jan. 2 Goods purchased for Rs. 10,000 from Ram
Jan. 5 Machinery of Rs. 9000 purchased
Jan. 8 Goods of Rs. 2000 sold to Dilip
Jan. 10 Paid commission Rs. 700
Jan. 12 Paid to Ram Rs. 9500 in full settlement
Jan. 15 Deposited into bank Rs. 1,50,000
Jan. 18 Drawn cash:
for domestic purposed Rs. 7000
for office use Rs. 12000
Jan. 20 Cash purchased Rs. 15000
Jan. 22 Cash sales Rs. 16000

150 Office Practice and Accounting 9