DEPARTMENT OF TECHNICAL EDUCATION

ANDHRAPRADESH
Name :R. Radha
Designation :Assistant Lecturer
Branch :DCCP
Institute :Central Institute of commerce
Year :I year
Subject :Accountancy-I
Subject Code :CCP102.12
Topic :Journalization
Duration :50 minutes
Sub Topic :Entries in journal
Teaching Aids :Animations
CCP102.12 1
Objectives

Upon the completion of this topic the student will be

able to know
 Identifying the type of account
 Applying rules of debit and credit
 Recording in journal form

CCP102.12 2
Purchased goods from Ravi for Cash
Rs.1000
Accounts affected – Goods a/c and Cash a/c

Real a/c

Goods comes in so goods a/c must be debited

Cash goes out so cash a/c must be credited

CCP102.12 3
Paid to Z Rs.200
Accounts affected – Cash a/c and Z a/c

Real a/c Personal a/c

Z is receiving so Z’s a/c must be debited

Cash goes out so cash a/c must be credited

CCP102.12 4
Paid rent to landlord Rs.3500

Accounts affected – Rent a/c and Cash a/c

Nominal a/c Real a/c

Rent is expense so Rent a/c must be debited

Cash goes out so cash a/c must be credited

CCP102.12 5
Paid wages Rs.500

Accounts affected – wages a/c and cash a/c

Nominal a/c Real a/c

Wages is expense so wages a/c must be debited

Cash goes out so cash a/c must be credited

CCP102.12 6
Received interest Rs. 800

Accounts affected – Interest a/c and cash a/c

Nominal a/c Real a/c

Cash comes in so cash a/c must be debited

Interest received is income so interest a/c must
be credited

CCP102.12 7
Paid Rs. 500 into Bank from office
cash
Accounts affected – Bank a/c and cash a/c

Real a/c OR Personal a/c Real a/c

Bank is receiving so Bank a/c must be debited

Cash is going out so cash a/c must be credited

CCP102.12 8
Date Particulars L Debit Credit
F amount amount
Rs
1 Good a/c Dr Rs
1,000
To cash a/c 1,000
(being goods
purchased for cash )
2 Z a/c Dr 200
To cash a/c
(being cash paid to Z) 200

CCP102.12 9
3 Rent a/c L 3,500
Dr F 3,500
To cash a/c
(being rent paid )
4 Wages a/c 500
Dr 500
To Cash a/c
(being wages
paid) 800
5 Cash a/c
Dr
800
To interest
a/c
(being interest CCP102.12 10

received)
6. Bank a/c 500
Dr 100
To Cash a/c
(being cash paid
into Bank)

CCP102.12 11
Summary

We have learned in this session

 Identifying the type of account
 Applying rules of debit and credit
 Recording in journal form

CCP102.12 12
Quiz

1. Interest received is _____________

nominal a/c
2. When cash is paid into Bank. ________should
Bank a/c
be debited

3. When wages is paid. Wages a/c should be________

Debited

CCP102.12 13
Frequently Asked Questions
1. Journalise the transactions given

CCP102.12 14
CCP102.12 15