WORKSHEET (BASIC TRANSACTIONS)
DATE : 07/06/2025
1. Journalise the following transactions
2017
April 1 Ram started the business with cash 50,000
April 3 bought goods for cash 15,000
April 6 bought furniture for cash 5,000
April 9 sold goods for cash 13,000
April 14 sold goods to mohan 9,000
April 18 bought goods from Amit 11,000
April 21 cash received from Mohan 7,000
April 23 paid cash to Amit 9,000
April 25 sold goods to Sumit for cash 6,500
April 27 bought machinery from Sohan 15,000
April 29 withdrew cash from office for personal use 5,000
April 30 paid rent 400
April 30 paid salary to Gopal 2,500
April 30 received commission 500
April 30 goods returned to Amit 5,000
April 30 Mohan returned goods 3,000
2. Enter the following transactions in the journal of Kumaresh-
(a) Kumar started business with cash Rs 20,000
(b) Goods purchased for cash Rs 2,000
(c) Goods purchased from Vishal Rs 1,700
(d) Goods sold to alex Rs 1,000
(e) Purchased furniture for cash Rs 200
(f) Paid cash to Vishal Rs 400
(g) Bought goods from Kishan Kumar for cash Rs 500
(h) Sold goods to Bihari on credit Rs 600
(i) Paid wages to Laala Ram Rs 25
(j) Interest received Rs 15
(k) Paid rent Rs 100
(l) Received cash from alex Rs 600
(m) Sold goods to David for cash Rs 300
3. Transactions of Ramesh for April are given below. Journalise them.
2017 (Rs)
April 1 Ramesh started business with cash 1,00,000
April 1 Paid for repair of premises 10,000
April 2 Bought goods for cash 70,000
April 2 Drew Cash from bank for office 25,000
April 3 Bought goods from Shyam 15,000
April 4 Paid for cartage 1,000
April 13 Sold goods to Krishna 22,500
April 13 Received from Krishna 18,500
April 20 Paid to Shyam 15,000
April 24 Cash sales for the month 15,000
April 28 Paid salary to Ram 2,500