AccountancyCLASS 11CBSE
answered 23 Jun 2026Transactions of Amit for April are given below. Journalize them: April 1 – Started business with cash Rs. 20,000; April 2 – Paid into bank Rs. 16,000; April 3 – Bought goods for cash Rs. 1,500; April 4 – Drew cash from bank for office Rs. 100; April 13 – Sold to Ramesh goods on credit Rs. 450; April 20 – Bought from Nisha goods on credit Rs. 225; April 24 – Received from Ramesh Rs. 450; April 28 – Paid Nisha Cash Rs. 215, Discount allowed Rs. 10; April 30 – Cash sales Rs. 1,000; Paid rent Rs. 100; Paid salary to Mr. Kamal Rs. 1,000.
A.VERIFIED ANSWERfact-checked by tutors
| Date | Particulars | L.F. | Dr. (Rs.) | Cr. (Rs.) |
|---|---|---|---|---|
| April 1 | Cash A/c Dr. To Capital A/c (Being amount invested by Amit in business as capital) | 20,000 | 20,000 | |
| April 2 | Bank A/c Dr. To Cash A/c (Being amount paid into bank) | 16,000 | 16,000 | |
| April 3 | Purchases A/c Dr. To Cash A/c (Being goods purchased for cash) | 1,500 | 1,500 | |
| April 4 | Cash A/c Dr. To Bank A/c (Being cash withdrawn from bank) | 100 | 100 | |
| April 13 | Ramesh A/c 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 discount allowed by Nisha on payment) | 225 | 215 10 | |
| April 30 | Cash A/c Dr. To Sales A/c (Being goods sold for cash) | 1,000 | 1,000 | |
| April 30 | Rent A/c Dr. Salary A/c Dr. To Cash A/c (Being amount paid for rent and salary) | 100 1,000 | 1,100 | |
| Total | 41,050 | 41,050 | ||