[" Mustration 15."],[" Aneord the following transactions in a Journal: "],[" (i) Withds costing for personal use (Coot "75,000+108" r "(18%" ,Sale price "77,000" )."],[" (i) Gonds costing "2500" given as donation.These goods were purchased paying coturned "],[" in a cheque for "z.5,000" received from Rajib was deposited into bank,returned "],[" did dishonoured."]

Record the following transactions in a Journal: (i) Withdrawn goods for personal use (Cost Rs. 5,000+IGST@ 18% , Sale Price Rs. 7,000). (ii) Goods costing Rs. 500 given as donation. These goods were purchased paying CGST and SGST @ 9% each. A cheque for Rs. 5,000 received from Rajib was deposited into bank, returned dishonoured.

Record the following transactions in a Journal : (i) Withdrawn goods conting Rs. 5,000 for personal use. (ii) Goods costing Rs. 500 given as charity. (iii) A cheque for Rs. 5,000 received from Rajib was deposited into bank, returned dishonoured.

Journalise the following transactions in the books of Manoj Store: (i) Purchased goods from Ramesh Rs. 20,000 less Trade Discount at 20% plus IGST @ 12% . (ii) Sold goods costing Rs. 7,000 to Krishna for Rs. 9,000 plus IGST @ 12% . (iii) Sold goods for Rs. 10,000 and charged IGST @ 12% against cheque. (iv) Rs. 5,000 were deposited into Saving Account. (v) Machinery costing Rs. 4,00,000 for which order was placed earlier paying advance of Rs. 40,000. The balance amount was paid as follows: (a) An old machine (personal) valued at Rs. 30,000 was given in exchanges, (b) Issued a cheque from his saving account for Rs. 1,30,000, and (c) Balance by issue of cheque from firm's bank account. (vi) Paid wages Rs. 2,500 for installation of machine.

Journalise the following transaction in the Book of M/s Beauti traders. Also post them in the ledger. Dec. 2017 1. Started business with cash 2,00,000 2. Bought office furniture 30,000 3. Paid into bank to open an current account 1,00,000 5. Purchased a computer and paid by cheque 2,50,000 6. Bought goods on credit from Ritika 60,000 8. Cash sales 30,000 9. Sold goods to Karishna on credit 25,000 12. Cash paid to Mansi on account 30,000 14. Goods returned to Ritika 2,000 15. Stationery purchased for cash 3,000 16. Paid wages 1,000 18. Goods returned by Karishna 2,000 20. Cheque given to Ritika 28,000 22. Cash received from Karishna on account 15,000 24. Insurance premium paid by cheque 4,000 26. Cheque received from Karishna 8,000 28. Rent paid by cheque 3,000 29. Purchased goods on credit from Meena Traders 20,000 30. Cash sales 14,000

Journalise the following transactions is the journal of M/s Goel Brothers and post them to the ledger. Jan. 01 Started business with cash 1,65,000 Jan. 02 Opened bank account in PNB 80,000 Jan. 04 Goods purchased from Tara 22,000 Jan. 05 Goods purchased for cash 30,000 Jan. 08 Goods sold to Naman 12,000 Jan. 10 Cash paid to Tara 22,000 Jan.15 Cash received from Naman 11700 Discount allowed 300 Jan. 16 Paid wages 200 Jan. 18 Furniture purchased for office use 5,000 Jan. 20 withdrawn from bank for personal use 4,000 Jan. 22 Issued cheque for rent 3,000 Jan. 23 goods issued for house hold purpose 2,000 Jan. 24 drawn cash from bank for office use 6,000 Jan. 26 Commission received 1,000 Jan. 27 Bank charges 200 Jan. 28 Cheque given for insurance premium 3,000 Jan. 29 Paid salary 7,000 Jan. 30 Cash sales 10,000

Prove that the accounting equation is satisfied all the following transaction of Sudhir : - 1. Started business with Cash Rs. 50,000 and goods Rs.20,000. 2. Bought goods for Cash Rs.15,000 and on credit for Rs.10,000. 3. Goods Costing Rs.24,000 sold at a profit of 33 1/3% . Half the payment received in cash. 4. Purchased furniture for office use Rs.6,000 and for household use of Sudhir Rs. 4,000.

Pass the rectifying entries for the following: (i) Sales of goods Rs. 6,000 to Madan were recorded as Rs. 600 in the Sales Book. (ii) Credit purchase of goods from Mohan amounting to Rs. 2,000 has been wrongly passed through the Sales Book. (iii) Return of goods worth Rs. 500 by a customer was entered in 'Purchases Return Book'. (iv) Cheque of Rs. 400 received from Ranjan was dishonoured and debited to the Discount Account. (v) Bill for Rs. 820 received from Ramesh for repair of machinery was entered in the Purchases Book as Rs. 720.