Journalise the following transactions in the books of Mr. Roy

1. He started business with a capital of – Plant ` 10,000, Bank ` 8,000, Stock ` 12,000

Receipt Voucher = F6

Plant A/c Dr. 10000

Bank A/c Dr. 8000

Stock A/c Dr. 12000

To, Capital A/c 30000

[Being Plant, Bank, Stock introduced to the business]

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2. Bought furniture for resale ` 5,000

Purchase voucher = F9

Purchase A/c 5000

To, Bank A/c 5000

[Being furniture purchased for resale]

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3. Bought furniture for Office decoration ` 3,000

Payment voucher = F5

Furniture A/c Dr. 3000

To, Bank A/c 3000

[Being furniture purchased for office decoration]

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4. Paid rent out of personal cash for ` 2,000

Journal Voucher =F7

Rent A/c Dr. 2000

To, Capital A/c 2000

[Being rent paid out of personal cash]

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5. Sold furniture out of those for resale ` 6,000

Sale Voucher = F8

Cash A/c Dr. 6000

To, Sales A/c 6000

[Being furniture out of those meant for resale are sold]

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6. Paid Salary to Mr. X for ` 1,200

Payment Voucher = F5

Salary A/c Dr. 1200

To, Bank A/c 1200

[Being salary paid to Mr. X]

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7. Purchased goods from Mr. Mukherjee for cash ` 3,000

Purchase Voucher = F9

Purchase A/c Dr. 3000

To, Cash A/c 3000

[Being goods purchased]

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8. Sold goods to Mr. Sen on credit for ` 8,000

Sale Voucher = F8

Mr. Sen A/c Dr. 8000

To, Sales A/c 8000

[Being goods sold on credit to Mr. Sen]

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9. Mr. Sen returned goods valued ` 1,000

Credit Note Voucher / Sale Return Voucher

Returns Inward A/c Dr. 1000

To, Mr. Sen A/c 1000

[Being goods returned from Mr. Sen]

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10. Received cash from Mr. Sen of ` 6,500 in full settlement

Receipt Voucher

Cash A/c Dr. 6500

Discount Allowed A/c Dr. 500

To, Mr. Sen A/c 7000

[Being cash received from Mr. Sen in full settlement]

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11. Bought goods from Mr. Bose on credit for ` 5,000

Purchase Voucher = F9

Purchase A/c Dr. 5000

To, Mr. Bose A/c 5000

[Being goods purchased from Mr. Bose on credit]

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12. Returned goods to Mr. Bose of ` 500 and paid to Mr. Bose ` 4,000 in full settlement.

Debit Note voucher 

Dr. Mr. Bose a/c 500

To Returns Outward A/c 500

Payment Voucher = F6

Dr. Mr. Bose a/c 4500

To Cash a/c 4000

To Discount Received a/c 500

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