Question

Journalise the following transaction in the books of Sanjana and post them into the ledger:

January 2017		₹
1.	Cash in hand	6,000
	Cash at bank	55,000
	Stock of goods	40,000
	Due to Rohan	6,000
	Due from Tarun	10,000
3.	Sold goods to Karuna	15,000
4.	Cash sales	10,000
6.	Goods sold to Heena	5,000
8.	Purchased goods from Rupali	30,000
10.	Goods returned from Karuna	2,000
14.	Cash received from Karuna	13,000
15.	Cheque given to Rohan	6,000
16.	Cash received from Heena	3,000
20.	Cheque received from Tarun	10,000
22.	Cheque received from to Heena	2,000
25.	Cash given to Rupali	18,000
26.	Paid cartage	1,000
27.	Paid salary	8,000
28.	Cash sale	7,000
29.	Cheque given to Rupali	12,000
30.	Sanjana took goods for Personal use	4,000
31.	Paid General expense	500

Answer 1

S.No.	Particulars	L.F.	Debit Amount Rs	Credit Amount Rs
2017
Jan.01	Cash A/c  Dr.		6,000
	Bank A/c  Dr.		55,000
	Stock A/c  Dr.		40,000
	Tarun  Dr.		10,000
	To Rohan			6,000
	To Capital A/c			1,05,000
	(Being Balance brought from the last month)
Jan.03	Karuna  Dr.		15,000
	To Sales A/c			15,000
	(Being Goods sold to Karuna)
Jan.04	Cash A/c  Dr.		10,000
	To Sales A/c			10,000
	(Being Goods sold for cash)
Jan.06	Heena   Dr.		5,000
	To Sales A/c			5,000
	(Being Goods sold to Henna)
Jan.08	Purchases A/c   Dr.		30,000
	To Rupali			30,000
	(Being Goods purchased from Rupali)
Jan.10	Sales Return A/c  Dr.		2,000
	To Karuna			2,000
	(Being Goods returned by Karuna)
Jan.14	Cash A/c  Dr.		13,000
	To Karuna			13,000
	(Being Cash received from Karuna)
Jan.15	Rohan   Dr.		6,000
	To Bank A/c			6,000
	(Being Cheque issued to Rohan)
Jan.16	Cash A/c  Dr.		3,000
	To Heena			3,000
	(Being Cash received from Heena)
Jan.20	Bank A/c  Dr.		10,000
	To Tarun			10,000
	(Being Cheque received from Tarun)
Jan.22	Bank A/c   Dr.		2,000
	To Heena			2,000
	(Being Cheque received from Heena)
Jan.25	Rupali  Dr.		18,000
	To Cash A/c			18,000
	(Being Payment made to Rupali)
Jan.26	Cartage A/c   Dr.		1,000
	To Cash A/c			1,000
	(Being Cartage paid)
Jan.27	Salaries A/c   Dr.		8,000
	To Cash A/c			8,000
	(Being Salaries paid)
Jan.28	Cash A/c  Dr.		7,000
	To Sales A/c			7,000
	(Being Goods sold for cash)
Jan.29	Rupali A/c Dr.		12,000
	To Bank A/c			12,000
	(Being Cheque issued to Rupali)
Jan.30	Drawings A/c  Dr.		4,000
	To Purchases A/c			4,000
	(Being Goods drawn for personal use)
Jan.31	General Expenses A/c Dr.
	To Cash A/c		500
	(Being General Expenses paid)			500
	Total		2,57,500	2,57,500

 

Dr.	Ledger Cash Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.01	To Balance b/d		6,000	Jan.25	By Rupali		18,000
Jan.04	To Sales		10,000	Jan.26	By Cartage		1,000
Jan.14	To Karuna		13,000	Jan.27	By Salaries		8,000
Jan.16	To Heena		3,000	Jan.31	By General Expenses		500
Jan.28	To Sales		7,000	Jan.31	By Balance c/d		11,500
			39,000				39,000
Feb.01	To Balance b/d 11,500

 

Dr.	Capital Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
				Jan.01	By Balance b/d		1,05,000
Jan.31	To Balance c/d		1,05,000
			1,05,000				1,05,000

 

Dr.	Bank Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.01	To Balance b/d		55,000	Jan.15	By Rohan		6,000
Jan.20	To Tarun		10,000	Jan.29	By Rupali		12,000
Jan.22	To Heena		2,000	Jan.31	By Balance c/d		49,000
			67,000				67,000
	To Balance b/d		49,000

 

Dr.	Stock Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.01	To Balance b/d		40,000
				Jan.31	By Balance c/d		40,000
			40,000				40,000
Feb.01	To Balance b/d		40,000

 

Dr.	Rohan’s Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.15	To Bank		6,000	Jan.01	By Balance b/d		6,000
			6,000				6,000

 

Dr.	Tarun’s Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.01	To Balance b/d		10,000	Jan.20	By Bank		10,000
			10,000				10,000

 

Dr.	Sales Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
				Jan.03	By Karuna		15,000
				Jan.04	By Cash		10,000
				Jan.06	By Heena		5,000
Jan.31	To Balance c/d		37,000	Jan.28	By Cash		7,000
			37,000				37,000
				Feb.01	By Balance b/d		37,000

 

Dr.	Karuna's Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.03	To Sales		15,000	Jan.10	By Sales Return		2,000
				Jan.14	By Cash		13,000
			15,000				15,000

 

Dr.	Heena's Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.06	To Sales		5,000	Jan.16	By Cash		3,000
				Jan.22	By Bank		2,000
			5,000				5,000

 

Dr.	Purchases Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.08	To Rupali		30,000	Jan.30	By Drawings		4,000
				Jan.31	By Balance c/d		26,000
			30,000				30,000

 

Dr.	Rupali's Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.25	To Cash		18,000	Jan.08	By Purchases		30,000
Jan.29	To Bank		12,000
			30,000				30,000

 

Dr.	Sales Return Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.10	To Karuna		2,000
				Jan.31	By Balance c/d		2,000
			2,000				2,000
Feb.01	To Balance b/d		2,000

 

Dr.	Cartage Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.26	To Cash		1,000
				Jan.31	By Balance c/d		1,000
			1,000				1,000
Feb.01	To Balance b/d		1,000

 

Dr.	Salaries Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.27	To Cash		8,000
				Jan.31	By Balance c/d		8,000
			8,000				8,000
Feb.01	To Balance b/d		8,000

 

Dr.	Drawings Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.30	To Purchases		4,000
				Jan.31	By Balance c/d		4,000
			4,000				4,000
Feb.01	To Balance b/d		4,000

 

Dr.	General Expenses Account						Cr.
Date	Particulars	J.F.	Amount Rs	Date	Particulars	J.F.	Amount Rs
2017				2017
Jan.31	To Cash		500
				Jan.31	By Balance c/d		500
			500				500
Feb.01	To Balance b/d		500