Enter the following transactions in a simple cash book for December 2016:
`{:(,,,Rs),(01,"Cash in hand",,12_(,)000),(05,"Cash received from Bhanu",,4_(,)000),(07,"Rent Paid",,2_(,)000),(10,"Purchased goods Murari for cash",,6_(,)000),(15,"Sold goods for cash",,9_(,)000),(18,"Purchase stationery",,300),(22,"Cash paid to Rahul on account",,2_(,)000),(28,"Paid salary",,1_(,)000),(30,"Paid rent",,500):}`

Show the effect of following transactions on the accounting equation : {:((1),"Manoj started business with",," "Rs.),(,"(i) Cash",,"2,30,000"),(,"(ii) Goods",,"1,00,000"),(,"(iii) Building",,"2,00,000"),((2),"He purchased goods for cash",,"50,000"),((3),"He sold goods for cash (costing Rs.20,000)",,"35,000"),((4),"He purchased goods from Rahul",,"55,000"),((5),"He sold goods to Varun (costing Rs.52,000)",,"60,000"),((6),"He sold goods",,"53,000"),((7),"Salary paid by him",,"20,000"),((8),"Received cash from Varun in full settlement",,"59,000"),((9),"Rent outstanding",,"3,000"),((10),"Commission received by him",,"13,000"),((11),"Amount withdrawn by him for personal use",,"20,000"),((12),"Depreciation charged on building",,"10,000"):}

Show the effect of the following transactions on Assets, Liabilities and Capital through accounting equation : {:(,,," "Rs.),((a),"Started business with cash",,"1,20,000"),((b),"Rent received",,"10,000"),((c),"Invested in shares",,"50,000"),((d),"Received diviend",,"5,000"),((e),"Purchased goods on credit from Ragani",,"35,000"),((f),"Paid cash for household expenses",,"7,000"),((g),"sold goods for cash (costing Rs.10,000)",,"14,000"),((h),"Cahs paid to Ragani",,"35,000"),((i),"Deposited into bank",,"20,000"):}

Transactions of M/s Vipin Traders are given below : Show the effects on Assets, Liabilities and Capital with the help of accounting equation. {:(,,," "Rs.),((a),"Business started with cash",,"1,25,000"),((b),"Purchased goods for cash",,"50,000"),((c),"Purchased furniture from R.K. Furniture on Credit",,"10,000"),((d),"Sold goods to Parul Traders (Costing Rs. 7,000 vide bill no. 5,674)",,"9,000"),((e),"Paid cartage",,"100"),((f),"Cash Paid to R.K. Furniture in full settlement",,"9,700"),((g),"Cash sales (costing Rs. 10,000)",,"12,000"),((h),"Rent received",,"4,000"),((i),"Cash withdrew for personal use",,"3,000"):}

Journalise the following transactions, post to the ledger: Nov. 01 Business started with (i) Cash 1,50,000 (ii) Goods 50,000 Nov. 03 Purchased goods from Harish 30,000 Nov. 05 Sold goods for cash 12,000 Nov. 08 Purchase furniture for cash 5,000 Nov. 10 Cash paid to Harish on account 15,000 Nov. 13 Paid sundry expenses 200 Nov. 15 Cash sales 15,000 Nov. 18 Deposited into bank 5,000 Nov. 20 Drew cash for personal use 1,000 Nov. 22 Cash paid to Harish in full settlement of account 14,700 Nov. 25 Good sold to Nitesh 7,000 Nov. 26 Cartage paid 200 Nov. 27 Rent paid 1,500 Nov. 29 Received cash from Nitesh 6,800 Discount allowed 200 Nov. 30 Salary paid 3,000