3. Chapter : Journal
Book Page No. 87
PRACTICAL PROBLEMS NO. 9
9. Journalise the following transactions in the books of Hero Enterprises.
Balance on 1st April 2019 Cash at Bank ` 80,000, Sundry Debtors Ram ` 20,000, Rahim ` 30,000, Stock ` 55,000, Building ` 1,50,000. Credit Balances on 1st April 2019 Sundry Creditors Swapna ` 20,000, Rohit ` 30,000, Bank Loan ` 50,000.
2019 April
1 Purchased goods worth ` 1,50,000 from Prashant & Co., less 10% Trade Discount.
4 Sold goods to Mr. Amit Sharma ` 70,000 at 10% Trade Discount on credit.
9 Purchased goods for cash ` 2,00,000 @28% GST amount paid by NEFT.
12 Sold Goods to Aditya Ray of ` 90,000 @28% GST.
15 Paid for Rent ` 5000 and Salary ` 18,000.
17 Paid for Proprietor's house Rent ` 12,000.
20 Sold half of the goods purchased on 9th April at 20% Profit and 28% GST.
25 Paid for Wages ` 1,500.
25 Purchased Furniture ` 1,80,000 @12% GST and amount paid by RTGS.
28 Sold an old Furniture of ` 20,000 for ` 12,000.
30 Sold shares of ` 10,000 for ` 15,000 and amount received by cheque.
ANS:
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