Question

Transactions of Sunil for the month of April are given below. Journalise them.
$$\begin{array}{cc}2016& \text{Amt. (Rs)}\\ \text{Apr 1 Sunil started business with cash}& 3,00,000\\ \text{Apr 3 Bought goods for cash}& 15,000\\ \text{Apr 13 Sold good toi Aditya}& 4,500\\ \text{Apr 20 Bought goods from Sunney}& 6,750\\ \text{Apr 24 Received from Aditya}& 4,500\\ \text{Apr 28 Paid cash to sunny}& 6,450\\ \text{Apr 30 Cash sales for the month}& 24,000\\ \text{Apr 30 paid salary to Ram}& 9,000\\ \text{Apr 30 Goods wwere ruturned to abhilshek}& 10,000\end{array}$$

Answer 1

$$\begin{array}{ccccc}\text{Date}& \text{Particular}& \text{LF}& \text{Amt. (Dr)}& \text{Amt.(Cr)}\\ 2016& & & & \\ \text{Apr 1}& \text{Cash A/c}\text{Dr}& & 3,00,000& \\ & \text{To Capital A/c}& & & 3,00,000\\ & \text{(Being the amount invested by sunil in the business as capital)}& & & \\ & \underset{–}{}& & & \\ \text{Apr 3}& \text{Purchases A/c}\text{Dr}& & 15,000& \\ & \text{To Cash A/c}& & & 15,000\\ & \text{(Being the goods purchased for cash)}& & & \\ & \underset{–}{}& & & \\ \text{Apr 13}& \text{Aditya}\text{Dr}& & 4,500& \\ & \text{To Sales A/c}& & & 4,500\\ & \text{(Being the cash received from Aditya)}& & & \\ & \underset{–}{}& & & \\ \text{Apr 25}& \text{Sunney}\text{Dr}& & 6,450& \\ & \text{To Cash A/c}& & & 6,450\\ & \text{(Being the amount paid to Sunney)}& & & \\ & \underset{–}{}& & & \\ \text{Apr 30}& \text{Cash A/c}\text{Dr}& & 24,000& \\ & \text{To Sales A/c}& & & 24,000\\ & \text{(Being the goods sold for cash)}& & & \\ & \underset{–}{}& & & \\ \text{Apr 30}& \text{Salaries A/c}\text{Dr}& & 9,000& \\ & \text{To Cash A/c}& & & 9,000\\ & \text{(Being the amount paid for salary)}& & & \\ & \underset{–}{}& & & \\ \text{Apr 30}& \text{Abhishek}\text{Dr}& & 10,000& \\ & \text{To Purchases return a/c}& & & 10,000\\ & \text{(Being the goods return to Abhishek)}& & \underset{–}{}& \underset{–}{}\\ & \underset{–}{}& & & \\ & \text{Total}& & 3,80,200& 3,80,200\\ & & & \underset{–}{}& \underset{–}{}\end{array}$$