Journal Entry Practice - With Table Format
No Date Particulars Debit (Rs.) Credit (Rs.)
Q1 Cash A/c [Link] Capital A/c(Being business started) Rs. 1,00,000 Rs. 1,00,000
Q2 Bank A/c [Link] Cash A/c(Being cash deposited into bank) Rs. 50,000 Rs. 50,000
Q3 Purchases A/c [Link] Cash A/c(Being goods purchased for cash)
Rs. 30,000 Rs. 30,000
Q4 Purchases A/c [Link] Ramesh A/c(Being goods purchased onRs.
credit)
15,000 Rs. 15,000
Q5 Cash A/c [Link] Sales A/c(Being goods sold for cash)Cost
Rs. 20,000Rs.
of Goods
12,000
SoldRs.
[Link]
20,000Rs.
Purchases
12,000
A/c