Question

Enter the following transactions in the Journal of M/s Tripathi Bros. :-

2019		₹
Jan. 6	Sold goods for cash	36,000
8	Sold goods to Hari	30,000
14	Received cash from Hari	18,000
26	Received Commission	750
27	Paid Salary to Gopal	1,200
28	Received cash from Hari	12,000
29	Withdrew cash from office for personal use	4,000
30	Wages paid	7,200
30	Bought Machinery for Cash	8,000

Answer 1

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2019
Jan 06	Cash A/c	Dr.		36,000
	To Sales A/c				36,000
	(Sold goods for cash)
Jan 08	Hari A/c	Dr.		30,000
	To Sales A/c				30,000
	(Sold goods to Hari)
Jan 14	Cash A/c	Dr.		18,000
	To Hari A/c				18,000
	(Received cash from Hari)
Jan 26	Cash A/c	Dr.		750
	To Commission A/c				750
	(Received commission)
Jan 27	Salary A/c	Dr.		1,200
	To Cash A/c				1,200
	(Paid salary to Gopal)
Jan 28	Cash A/c	Dr.		12,000
	To Hari A/c				12,000
	(Received cash from Hari)
Jan 29	Drawings A/c	Dr.		4,000
	To Cash A/c				4,000
	(Drew cash for personal use)
Jan 30	Wages A/c	Dr.		7,200
	To Cash A/c				7,200
	(Paid wages)
Jan 30	Machinery A/c	Dr.		8,000
	To Cash A/c				8,000
	(Purchased machinery)
				1,17,150	1,17,150