Journalise the following transactions in the books of Himanshu: 2017 Dec.01 Business started with cash 75,000 Dec.07 Purchased goods for cash 10,000 Dec.09 Sold goods to Swati- Accountancy

Journalise the following transactions in the books of Himanshu:

2017		₹
Dec.01	Business started with cash	75,000
Dec.07	Purchased goods for cash	10,000
Dec.09	Sold goods to Swati	5,000
Dec.12	Purchased furniture	3,000
Dec.18	Cash received from Swati In full settlement	4,000
Dec.25	Paid rent	1,000
Dec.30	Paid salary	1,500

 

In the Books of Himashu

Journal

Date	Particulars		L.F.	Debit Amount Rs	Credit Amount Rs
2005
Dec.01	Cash A/c	Dr.		75,000
	To Capital A/c				75,000
	(Started business with cash)
Dec.07	Purchase A/c	Dr.		10,000
	To Cash A/c				10,000
	(Goods purchased for cash)
Dec.09	Swati  A/c	Dr.		5,000
	To Sales A/c				5,000
	(Goods sold on credit)
Dec.12	Furniture A/c	Dr.		3,000
	To Cash A/c				3,000
	(Furniture purchased for cash)
Dec.18	Cash A/c	Dr.		4,000
	Discount Allowed A/c	Dr.		1,000
	To Swati				5,000
	(Cash received from Swati and discount allowed)
Dec.25	Rent A/c	Dr.		1,000
	To Cash A/c				1,000
	(Rent paid in cash)
Dec.30	Salaries A/c	Dr.		1,500
	To Cash A/c				1,500
	(Salary paid in cash)
	Total			1,00,500	1,00,500

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NCERT Class 11 - Accountancy
Recording of Transactions