Journalise the following:
2013
Dec. 5 Purchased a computer and paid by cheque Rs 250000
Dec. 24 Insurance premium paid by cheque Rs 4000

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Solution

Journal
Date
Particulars
L.F.
Debit
Amount
(Rs)
Credit
Amount
(Rs)
2013

Dec, 05
Computer A/c
Dr.

2,50,000

To Bank A/c

2,50,000

(Computer purchased and Paid by cheque)

Dec,24
Insurance Premium A/c
Dr.

4,000

To Bank A/c

4,000

(Premium paid by cheque)

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Journalise the following transactions.

2011 Aug.	1	Shri Akshay started his business with Cash Rs 90,000, Building Rs 1,50,000 borrowed from friend Jayesh Rs 40,000.
	3	Paid cash into Bank of Maharashtra Rs 80,000.
	6	Purchased furniture from Mohan and issued him a cheque Rs 10,000.
	9	Credit purchase from Sohan Rs 20,000 less 5% Trade Discount.
	10	Returned goods to Sohan Rs 200.
	13	Credit sales to Amit Rs 6,000 less 2% Trade Discount.
	15	Amit returned goods of Rs 588.
	17	Goods taken by Akshay for his personal use Rs 500.
	18	Paid postage Rs 200 and Electricity bill Rs 900.
	20	Sent a Telegram of Rs 30 to Sohan to supply goods of Rs 9,000 immediately.
	21	Purchased Laptop & Printer of Rs 41,000 from Keshav & Co. and paid him cash Rs 21,000
	27	Paid insurance premium on life of Akshay of Rs 4,000.
	29	Paid Telephone Deposit for new telephone connection by cheque Rs 4,000.
	31	Audit fees paid by cheque Rs 4,500.

Prepare Cash Book with Bank Column of Vinod from the following transactions:

Jan. 1 Cash in hand Rs. 100 and Bank Balance Rs. 2,000

Jan. 5 Purchased goods by Cheque Rs. 1,200.

Jan. 6 Drew Cheque for office use Rs. 50.

Jan. 7 Purchased Stationery for Cash Rs. 10

Jan. 8 Received cheque from Mr. X Rs. 125.

Jan. 10 Carriage paid in cash Rs. 33.

Jan. 12 Z paid us cheque Rs. 175

Jan. 12 Paid Mr. A by cheque Rs. 195

Jan. 27 Received cheque for sales Rs. 200.

Enter the following transactions of Hariram Bros. in a cash book with cash and bank columns for the month of May, 2011:

2011 May
1.	Cash Balance Rs 33,000, Bank Balance Rs 8,000.
3.	Received from Prerna cash Rs 2,750 and a bearer cheque for Rs 645.
6.	Paid to Arjun Rs 5,300 by cheque and discount received Rs 125.
8.	Cash sales Rs 5,645 and discount allowed Rs 55.
10.	Cheque received on 3rd May, 2011 deposited into the bank for collection.
12.	Deposited into bank Rs 4,000.
15.	Cheque received from Prerna returned dishonoured.
18.	Purchased goods from Indrajit Rs 4,000 at 8% trade discount and paid half the amount immediately.
20.	Bank paid insurance premium under our standing instruction Rs 1,950 and collected interest on investment Rs 3,650.
22.	Cheque issued to Arjun was dishonoured.
24.	Lucky Stores directly deposited into our bank Rs 9,500.
25.	Paid salaries by cheque Rs 5,700.
26.	Withdrew by cheque Rs 2,000 for office use and Rs 1,500 for personal use.
31.	Deposited into bank all cash in excess of Rs 5,000.

Record the following transactions of Mr. Chavan in a cash book with cash and bank columns for the month April. 2011.

2011 Apr.
1	Cash Balance Rs 56,000 Bank overdraft Rs 11,000.
3	Purchased goods for Rs 13,000 for cash at 2% cash discount.
6	Received a bearer cheque for Rs 13,250 in full settlement of Rs 13,500 from Govind Traders.
9	Purchased 100 shares of Amar Ltd. of Rs 100 each at Rs 110 each and paid by cheque the
	amount immediately.
11	Sold goods of Rs 7,000 at 5% cash discount to Pramod and he paid half the amount immediately.
14	Deposited into bank Rs 11,000.
17	Received a crossed cheque for Rs 18,000 from Gajanan Traders.
20	Bank paid our telephone bill Rs 3,230.
21	Bank charged Rs 540 as interest on overdraft.
22	Paid by cheque to Urmila Rs 8,000.
25	Deposited into bank the cheque received from Govind Traders.
27	Received a bearer cheque for Rs 3,460 for rent which was deposited into bank.
29	Bank informed that the cheque received for rent was dishonoured.
30	Paid life insurance premium of Mr. Chavan Rs 4,250 by cash and electricity bill Rs 7,400 by cheque.

2010 April	1	Mr. Akshay started business with Cash Rs 80,000.
	4	Purchased goods form Mona Rs 28,000.
	7	Deposited cash into Dena Bank Rs 39,000.
	10	Sold goods to Dinesh Rs 41,000.
	13	Purchased Laptop of Rs 30,000 in cash.
	17	Paid Mona by cheque Rs 30,000.
	20	Paid wages Rs 500.

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Journal
Date	Particulars		L.F.	Debit Amount (Rs)	Credit Amount (Rs)
2013
Dec, 05	Computer A/c	Dr.		2,50,000
	To Bank A/c				2,50,000
	(Computer purchased and Paid by cheque)

Dec,24	Insurance Premium A/c	Dr.		4,000
	To Bank A/c				4,000
	(Premium paid by cheque)