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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