Solution :

Books Of Himanshu

JOURNAL
Date Particulars JF Debit (Rs) Credit (Rs)

2005 Cash A/c Dr. 75000

To Capital A/c 75000
Dec 01
Goods A/c Dr. 10000
Dec 07 To Cash A/c 10000

Swati A/c Dr. 5000

Dec 09 To Goods A/c 5000

Dec 12 Furniture A/c Dr. 3000

To Cash A/c 3000

Dec 18 Cash A/c Dr. 4000

Discount A/c Dr. 1000
To Swati A/c 5000
(Swati Personal A/c Hoga na) ?

Dec 25 Rent A/c Dr. 1000

To Cash A/c 1000

Dec 30 Salary A/c Dr. 1500

To Cash A/c 1500

Total
 Solution:

Date Particulars Lf Debit (Rs.) Credit (Rs.)

2006 Cash A/c Dr. 175000
Jan 01 Building A/c Dr. 100000
To Capital A/c 275000
Jan 02 Goods A/c Dr. 75000
To Cash A/c 75000
Jan 03 Ramesh A/c Dr. 30000
To Goods A/c 30000
Jan 04 Wages A/c Dr. 500
To Cash A/c 500
Jan 06 Cash A/c Dr. 10000
To Goods A/c 10000
Jan 10 Trade Expense A/c Dr. 700
To Cash A/c 700
Jan 12 Cash A/C Dr. 29500
Discount Allowed Dr. 500
To Ramesh A/c 30000
Jan 14 Goods A/c Dr. 27000
To Sudhir A/c 27000
Jan 18 Cartage A/c Dr. 1000
To Cash A/c 1000
Jan 20 Drawings A/c Dr. 5000
To Cash A/c 5000
Jan 22 Drawings A/c Dr. 2000
To Goods A/c 2000
Jan 25 Sudhir A/c Dr. 27000
To Cash A/c 26700
To Discount Allowed 300
(As Gain Treated So Credited)

Total
Solution:

Date Particulars Lf Debit (Rs.) Credit (Rs.)

2005 Cash A/c Dr. 100000
Dec 01 To Capital A/c 100000
Dec 02 Bank A/c Dr. 30000
To Cash A/c 30000
Dec 04 Goods A/c Dr. 20000
To Ashu A/c 20000
Dec 06 Cash A/c Dr. 15000
To Goods A/c 15000
Dec 10 Goods A/c Dr. 40000
To Cash A/c 40000
Dec 13 Suman A/c Dr. 20000
To Goods A/c 20000
Dec 16 Bank A/c Dr. 19500
Discount Allowed Dr. 500
To Suman A/c 20000
Dec 20 Ashu A/c Dr. 10000
To Bank A/c 10000
Dec 22 Rent A/c Dr. 2000
To Bank A/c 2000
Dec 23 Bank A/c Dr. 16000
To Cash A/c 16000
Dec 25 Machine A/c Dr. 10000
To Pragya A/c 10000
Dec 26 Trade Expense A/c Dr. 2000
To Cash A/c 2000
Dec 28 Pragya A/c Dr. 10000
To Bank A/c 10000
Dec 29 Telephone Expense A/c Dr. 1200
To Bank A/c 1200
Dec 31 Salary A/c Dr. 4500
To Cash A/c 4500