The following transactions took place M/s Nandi Ram Tailoring Shop, prepare debit vouchers : | 2004 | | Rs. | | --- | --- | --- | | March 1 | Bought tailoring materials for cash vide memo No. 338 | 7,200 | | March 28 | Wages Paid for the month of February,2004, wide wage sheet No. 39 | 5,000 |

**1)** | M/s Nandiram Tailoring Shop Voucher No. - 1 Date 1.3.2004 Amount Rs. | | --- | | **Debit : Purchases A/c** (Being the tailoring materials purchased vide cash memo no. 338) | 7,200 | | | 7,200 | | Sd/- Sd/- Manager Accountant | Received Rs…... ………………... ………………... ………………... ………………... ………………... Revenue Stamp **2)** | M/s Nandiram Tailoring Shop Voucher No. - 2 Date 28.3.2004 Amount Rs. | | --- | | **Debit : Wages A/c** (Being Wages paid for February 2004 vide wage Street no. 30) | 5,200 | | | 00 | | Sd/- Sd/- Manager Accountant | Received Rs…... ………………... ………………... ………………... ………………... ………………... Revenue Stamp | 2002 | | Rs. | | --- | --- | --- | | April 1 | Amit Started business with cash | 20,000 | | April 2 | Paid into bonk | 16,000 | | April 3 | Bought goods for cash | 1,500 | | April 4 | Drew Cash from bank for office | 100 | | April 13 | Sold to Ramesh goods on Credit | 450 | | April 20 | Bought of Nisha goods on Credit | 225 | | April 24 | Received from Ramesh | 450 | | April 28 | Paid Nisha Cash | 215 | | April 28 | Discount allowed | 10 | | April 30 | Cash Sales for the month | 1000 | | April 30 | Paid Rent | 100 | | April 30 | Paid Salary to Mr. Kamal | 1000 |

IN THE BOOKS OF RAMESH

ANS.                                              Journal Entries

 

Date 2002	Particulars	L.F.	Dr.	Cr.
April 1	Cash A/c                             Dr. To Capital A/c (Being the amount invented by Amit in the business as capital)		20,000	20,000
April 2	Bank A/c                            Dr.    To Cash A/c (Being the amount paid into bank)		16,000	16,000
April 3	Purchases A/c                     Dr.     To Cash A/c (Being goods Purchased for cash)		15,000	15,000
April 4	Cash A/c                            Dr.   To Bank A/c (Being Cash withdrawn from Bank)		100	100
April 13	Ramesh                            Dr.    To Sales A/c (Being goods sold to Ramesh on Credit)		450	450
April 20	Purchases A/c                   Dr.    To Nisha (Being goods bought from Nisha on Credit)		225	225
April 24	Cash A/c                          Dr.    To Ramesh (Being cash received from Ramesh)		450	450
April 28	Nisha                              Dr.     To Cash A/c     To Discount A/c (Being the discount allowed by Nisha on payment being made to her)		225	200  25
April 30	Rent A/c                             Dr. Salary A/c                           Dr.     To cash A/c (Being amount paid for rent and salary)		100 1000	1100
April 30	Rent A/c                             Dr. Salary A/c                           Dr.     To cash A/c (Being amount paid for rent and salary)		100 1000	1100
			41,050