Question

Give Journal entries of the following posting from the ledger account:

In the books of Sopan Cash Account
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2019				2019
Feb. 1	To balance b/d		8,000	Feb. 5	By Telephone		750
3	To Sales A/c		700		Charges A/c
6	To Interest A/c		600	9	By Purchases A/c		800
8	To Jayashree's A/c		1,500	28	By Balance c/d		9,250
			10,800				10,800
Mar. 1	To Balance b/d		9,250

 

Purchases Account
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2019 Feb. 9	To Cash A/c		800	2019 Feb.28	By Balance c/d		800
			800				800
Mar. 1	To Balance b/d		800

 

Jayashree's Account
Date	Particulars	J.F.	Amt (₹)	Date	Particulars	J.F.	Amt (₹)
2019				2019 Feb. 8	By Cash A/c		1,500
Feb. 15	To Sales A/c		5,000	28	By Balance c/d		3,500
			5,000				5,000
Mar. 1	To Balance b/d		3,500

Answer 1

Journal of Sopan
Date	Particulars	L.F. No.	Debit Amount (₹)	Credit Amount (₹)
2019 Feb. 3	Cash A/c      ...Dr.		700
	To Sales A/c			700
	(Being cash received on sale of goods)
5	Telephone Charges A/c       ...Dr.		750
	To Cash A/c			750
	(Being telephone charges of the business paid in cash)
6	Cash A/c      ...Dr.		600
	To Interest A/c			600
	(Being Internet received in cash)
8	Cash A/c     ...Dr.		1,500
	To Jayashree's A/c			1,500
	(Being cash received from Jayashree's on account)
9	Purchases A/c     ..Dr.		800
	To Cash A/c			800
	(Being goods purchased on cash)
15	Jayashree's A/c    ...Dr.		5,000
	To Sales A/c			5,000
	(Being goods sold to Jayashree on credit)
	Total		9,350	9,350