20. Journalise the following transaction in the Book of M/s Beauti traders. Also post them in the ledger.

Dec. 2017
1 Started business with cash 2,00,000
2 Bought office furniture 30,000
3 Paid into bank to open an current account 1,00,000
5 Purchased a computer and paid by cheque 2,50,000
6 Bought goods on credit from Ritika 60,000
8 Cash sales 30,000
9 Sold goods to Karishna on credit 25,000
12 Cash paid to Mansi on account 30,000
14 Goods returned to Ritika 2,000
15 Stationery purchased for cash 3,000
16 Paid wages 1,000
18 Goods returned by Karishna 2,000
20 Cheque given to Ritika 28,000
22 Cash received from Karishna on account 15,000
24 Insurance premium paid by cheque 4,000
26 Cheque received from Karishna 8,000
28 Rent paid by cheque 3,000
29 Purchased goods on credit from Meena Traders 20,000
30 Cash sales 14,000

NCERT/Numerical Questions/Q-20

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