Journal Entries for Vijay Agencies:

1. Vijay agencies started a business with a cash Rs. 75000/- and deposit Rs. 5000 in canara bank.

1a. Vijay capital a/c Cr. 75000 Receipt voucher

Cash a/c Dr. 75000

1b. Canara bank a/c Dr. 5000 Contra voucher

Cash a/c Cr. 5000

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2. Purchased furnitures for Rs. 1500/- and given advertisement for Rs. 1000/-

2. Furniture a/c Dr. 1500 Payment voucher

Advt a/c Dr. 1000

Cash a/c Cr. 2500

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3. Purchased goods 4 Samsung TV @ Rs. 8000/- from samsung company.

3. Purchase of goods Dr. 32000 Purchase voucher

Samsung company Cr. 32000

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4. Purchased goods 3 videocon washing machine @ 6000/-  and 3 Videocon TV @ Rs. 7000/- from Videocon company.

4. Purchase of goods Dr. 39000 Purchase voucher

videocon company Cr. 39000

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5. Sold goods 1 samsung TV @ 10000/- and 1 videocon washing machine @ Rs. 7500 to Mr. Ram.

5. Ram a/c Dr. 17500 Sale voucher

Sale of goods a/c Cr. 17500

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6. Sold goods 1 samsung TV @ 10000/- and 3 videocon TV @ 9000/-to M/s. Arun lodge.

6. Arun lodge a/c Dr. 37000 Sale voucher

Sale of goods a/c Cr. 37000

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7. Purchased 5 samsung TV @ Rs. 8000/- from Samsung compnay and 5 videocon TV @ 7000/- from Videocon company.

7a. Purchase of goods Dr. 40000 Purchase voucher

Samsung company Cr. 40000

7b. Purchase of goods Dr. 35000 Purchase voucher

Videocon a/c Cr. 35000

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8. Deposit money Rs. 10000/- to canara bank

8. Canara bank a/c Dr. 10000 Contra

Cash a/c Cr. 10000

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9. Paid Rs. 500/- for luggage charges.

9. Luggage chages a/c Dr. 500 Payment

Cash a/c Cr. 500

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10. Paid Rs. 500/- as an advance for Marketing executive for his travelling charges.

10. Travelling Exp Dr. 500 Memorandam Voucher

Cash a/c Cr. 500

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