Journalise the following transactions: 2017 Rs. Dec.01 Hema started business with cash 1,00,000 Dec.02 Open a bank account with SBI 30,000 - Bzziii

Journalise the following transactions:

2017		₹
Dec.01	Hema started business with cash	1,00,000
Dec.02	Open a bank account with SBI	30,000
Dec.04	Purchased goods from Ashu	20,000
Dec.06	Sold goods to Rahul for cash	15,000
Dec.10	Bought goods from Tara for cash	40,000
Dec.13	Sold goods to Suman	20,000
Dec.16	Received cheque from Suman	19,500
	Discount allowed	500
Dec.20	Cheque given to Ashu on account	10,000
Dec.22	Rent paid by cheque	2,000
Dec.23	Deposited into bank	16,000
Dec.25	Machine purchased from Parigya	10,000
Dec.26	Trade expenses	2,000
Dec.28	Cheque issued to Parigya	10,000
Dec.29	Paid telephone expenses by cheque	1,200
Dec.31	Paid salary	4,500

In the Books of Hema

Journal

Date	Particulars		L.F.	Debit Amount (Rs.)	Credit Amount (Rs.)
2005
Dec.01	Cash A/c	Dr.		1,00,000
	To Capital A/c				1,00,000
	(Being Started business wth cash)
Dec.02	Bank A/c	Dr.		30,000
	To Cash A/c				30,000
	(Being Bank account opened with SBI)
Dec.04	Purchase A/c	Dr.		20,000
	To Ashu				20,000
	(Being Goods purchased from Ashu)
Dec.06	Cash A/c	Dr.		15,000
	To Sales A/c				15,000
	(Being Goods sold for cash)
Dec.10	Purchase A/c	Dr.		40,000
	To Cash A/c				40,000
	(Being Goods purchased for cash)
Dec.13	Suman	Dr.		20,000
	To Sales A/c				20,000
	(Being goods sold to Suman)
Dec.16	Bank A/c	Dr.		19,500
	Discount Allowed A/c	Dr.		500
	To Suman A/c				20,000
	(Being cheque received from Suman and discount allowed)
Dec.20	Ashu A/c	Dr.		10,000
	To Bank A/c				10,000
	(Being cheque given to Ashu on account)
Dec.22	Rent A/c	Dr.		2,000
	To Cash A/c				2,000
	(Being rent paid by cheque)
Dec.23	Bank A/c	Dr.		16,000
	To Cash A/c				16,000
	(Being cash deposited into bank)
Dec.25	Machine A/c	Dr.		10,000
	To Parigya A/c				10,000
	(Being machine purchased from Parigya)
Dec.26	Trade Expenses A/c	Dr.		2,000
	To Cash A/c				2,000
	(Being trade expense paid in cash)
Dec.28	Parigya A/c	Dr.		10,000
	To Bank A/c				10,000
	(Being cheque issued to Parigya)
Dec.29	Telephone Expenses A/c	Dr.		1,200
	To Bank A/c				1,200
Dec.31	Salary A/c	Dr.		4,500
	To Cash A/c				4,500
	(Being salary paid in cash)

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NCERT Class 11 - Accountancy
Recording of Transactions