On 1st January, 2019, Ram of Kolkata commenced business with a capital of Rs. 50,000 and entered into following transactions:
Pass the following transactions through proper books to the Ledger. Take out a Trial Balance as on 31st January, 2019. The Cash Book must be balanced.


Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each.
Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.

On 1st March, 2019, Shri Kailash Chand, Lucknow commenced business with cash Rs. 50,000. The following are his transactions for the month of March, 2019. Record them in proper books, post them to the Ledger and take out a Trial Balance: Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. Transactions marked with (**) are inter-state transactions subject to IGST @ 12%.

R. Chetan, Kolkata has the following balances in his books on 1st March, 2019: Cash Rs. 15,400, Cash at Bank Rs. 82,500, Stock Rs. 1,92,500, Plant and Machinery Rs. 4,40,000. Sundry Debtors: Rajesh Rs. 27,500, James Rs. 13,750. Sundry Creditors: Rao Rs. 19,250, Samanta, Rs. 35,750, Capital Rs. 7,16,650. The following are the transactions for the month of March, 2019: Transactions marked with (*) are intra-state transactions subject to CGST and SGST @ 6% each. Transactions marked with (**) are inter-state transactions subject to IGST @ 12%. Record these transactions in his subsidiary books, post to the Ledger and prepare a Trial Balance as on 31st March, 2019.

Enter the following transactions in proper Subsidiary Books of Ram, Lucknow (UP) for the month of January, 2019:

Journalise the following transactions in the books of Gopal, a trader of Delhi:

Record the following teransactions of Sumanto, Kochi in a Two-column Cash Book and balance the book on 31st January, 2019:

Record the following teransactions of Sumanto, Kochi in a Two-column Cash Book and balance the book on 31st January, 2019:

Enter the following transaction in Simple cash book for December 2017: