11 Paid into bank 4680

12 Paid to Ramesh & co. 5130

(Discount received Rs270)
13 Paid rent for three months up to march 400
14 Bought from C.Khare 7400
15 Paid wages in cash 80
16 Paid office expenses in cash 70
17 Sold to Jagdish 3200
18 Sold goods to Rajesh 1600
21 Sold goods to Mahesh Chand 2500
22 Payment received by cheque from Jagdish 3200
23 Paid wages 80
23 Paid office expenses in cash 50
23 Paid Ram Chand by cheque (Discount Rs320) 6130
24 Received cheque from Mahesh Chand 5200
(Discount Rs.150)
27 Mahesh Chand Returned goods 200
(Not up to sample)
28 Paid wages in cash 100
29 Paid office expenses 140
30 Paid salaries for the month 4300
31 Cash used at home 1000

Q.11. Journalize the following transactions and make the ledgers & trial balance:

2008
Jan 1 Suresh paid into bank as capital 6000
2 He bought goods for cheque 2400
3 Sold to Mukand & co. 670
4 Sold goods for cash 1090
5 Paid sundry expenses in cash 300
6 Cash sent to bank 1500
7 Received cheque from Mukand & co. and 650
Discount allowed 20
8 Paid wages 100
9 Paid for office furniture and fitting by cheque 500
10 Bought goods from Ramesh and Bros 1060
11 Sold to mahendra 1870
12 Returned goods to ramesh and bros 150
13 Sent cheque to Ramesh and bros in
Full settlement 900
14 Sold goods for cash 490
15 Paid into bank 500
16 Drew cash from office for personal use 2000
17 Bank charged interest 50
22 Paid cash for stationery 60
25 Bought goods from Mohan & co ltd. 1000
27 Received from Mahendra on account 600
30 banked (Cash sent to bank) 2000

Q.12. Journalize the following transactions and make the ledgers & trial balance:

2008
Jan 1 Started business with cash 10000