journal entries questions for class 11 with solutions 2022, PRACTICAL PROBLEMS NO. 10

 3. Chapter : Journal

Book Page No. 86

PRACTICAL PROBLEMS NO. 10

10. Journalise the following transactions in the books of Harbhajan & Co. for the month of 1st April 2019. Balance on 1st April 2019 Cash in hand ₹ 35,000, Cash at Bank ₹ 25,000, Furniture ₹ 1,50,000, Laptop ₹ l,00,000, Debtors: Sangita ₹ 40,000, Viru ₹ 30,000 2019 Creditors: Ganesh ₹ 10,000, Garima ₹ 40,000, Bank loan ₹ 50,000.

April     

              1  Purchased goods from Ajay kumar worth ₹ 2,50,000 at 10% Trade discount @ 18% GST and                   paid 1/4 amount in Cash.

              5 Purchased shares of Infosys Company ₹ 50,000 and ₹ 500 paid as brokerage by Demat A/c.

              8 Sold goods to Raj worth ₹ 90,000 at 10% Trade discount and 1/3 amount received by cash                     and 5% cash discount is allowed. 

            12 Paid house rent of proprietor ₹ 9,000 and office rent ₹ 5,000.

            15 Purchased Laptop of ₹ 60,000 @ 18% GST and paid amount by cheque.

             20 Paid transport charges on the above Laptop ₹ 1,000 @ 18% GST.

             25 Paid Commission ₹ 20,000 to Ram.

             26 Paid Telephone Charges ₹ 1,000. 

             28 Transferred from private Bank A/c of proprietor to business Bank A/c ₹ 40,000.

             30 Bought goods for ₹ 1,50,000 @ 12% as GST by cheque.

             30 Exchanged our Furniture of ₹ 30,000 against a Motor car of the same value for business.

ANS:

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