ACCOUNTING JOURNAL PRACTICE

Date Particular Account type Debit Account Type

10-Apr-17 cash a/c cash 100000 capital
To capital A/c

11-Apr-17 purchase a/c purchase 20000 veeru

To veeru a/c

13-Apr-17 purchase a/c purchase 15000 cash

To cash a/c

14-Apr-17 purchase a/c purchase 9000 cash

To cash a/c

16-Apr purchase a/c purchase 12000 shyam

To shyam a/c

17-Apr tarun a/c tarun 15000 sales

To seles a/c

19-Apr cash a/c cash 20000 sales

To sales a/c

20-Apr cash a/c cash 6000 sales

To sales a/c

21-Apr pranav a/c pranav 17000 sales

To sales a/c

22-Apr veeru a/c veeru 3000 return goods

To return goods a/c

23-Apr returns goods a/c return goods 1000 tarun

To tarun a/c

25-Apr Drawings A/c drawings 1000 sales

To sales a/c

26-Apr capital a/c capital 5000 cash

To cash a/c

27-Apr machinary purchase a/c capital 50000 cash

To cash
28-Apr computer a/c capital 25000 cash
To intel computers a/c

28-Apr cash a/c cash 15000 sales

To sales a/c

29-Apr purchase a/c purchase 22000 cash

To cash a/c

30-Apr proprietor a/c drawings 10000 cash

To cash a/c
Credit
100000

20000

15000

9000

12000

15000
Mr. Nirmal has the following transactions in the month of
April.
20000
Write Journal Entries for the transactions.

10th April : Commenced business with a capital of 1,00,000

6000 11th April : Purchased goods from Veeru for 20,000
13th April : Purchased Goods for Cash 15,000
14th April : Purchased Goods from Abhiram for cash 9,000
17000 16th April : Bought Goods from Shyam on credit 12,000
17th April : Sold goods worth 15,000 to Tarun
19th April : Sold goods for cash 20,000
3000 20th April : Sold goods to Utsav for cash 6,000
21st April : Sold goods to Pranav on credit 17,000
22nd April : Returned goods to Veeru 3,000
1000
23rd April : Goods returned from Tarun 1,000
25th April : Goods taken by the proprietor for personal use
1,000
26th April : Bought Land for 50,000
1000 27th April : Purchased machinery for cash 45,000
28th April : Bought computer from Intel Computers for
25,000
5000 28th April : Cash sales 15,000
29th April : Cash purchases 22,000
30th April : Bought furniture for proprietor's residence and
50000 paid cash 10,000
25000

15000

22000

10000