18. Journalise the following transactions of Gurman:
| 2024 | ₹ | |
|---|---|---|
| Jan. 01 | Gurman started business with cash | 2,00,000 |
| Jan. 02 | Paid into bank | 60,000 |
| Jan. 03 | Bought goods from Singh & Co. | 20,000 |
| Jan. 03 | Paid cartage on goods purchased | 300 |
| Jan. 04 | Purchased furniture | 2,000 |
| Jan. 04 | Paid advance for purchase of HP Printers for ₹15,000 | 5,000 |
| Jan. 04 | Purchased calculator | 1,000 |
| Jan. 04 | Purchased computer and paid by cheque | 13,000 |
| Jan. 06 | Paid for Mobile bill and Internet (Office) | 5,700 |
| Jan. 08 | Sold goods for cash | 4,000 |
| Jan. 09 | Sold goods to Sharda & Co. | 10,000 |
| Jan. 09 | Paid cartage on goods sold to Sharda & Co. | 200 |
| Jan. 15 | Paid to Singh & Co. on account | 17,500 |
| Jan. 25 | Sold goods to Ray & Co. | 5,600 |
| Jan. 27 | Received cheque from Sharda & Co. in settlement of amount due from them | 9,750 |
| Jan. 31 | Paid for electricity charges | 1,000 |
| Jan. 31 | Paid salary to office staff. | 1,500 |
| Jan. 31 | Cash withdrawn for hospital expenses of owner | 7,500 |
T.S.Grewal/2024 Edition/Practical Problems/Q-18
For full question, please refer to the text book T.S.Grewal’s Double Entry Book Keeping-Financial Accounting, Textbook for CBSE Class XI published by Sultan Chand & Sons Pvt. Ltd.