listed are recorded in the journal:

listed are recorded in the journal: Books of Rohit Journal L.F. Debit Credit Cash A/c To Capital A/c (Business started with cash) Bank A/c Dr. , , To Cash A/c , , (Opened bank account with State Bank of India) Furniture A/c Dr. , To Bank A/c , ( Purchased furniture and made payment through bank)) Plant and Machinery A/c , , To Cash A/c To Ramjee Lal , , (Bought Plant and Machinery from M/s Ramjee Lal, made an advance payment by cash for Rs. , and balance at the later date ) Purchases A/c , To M/s Sumit Traders A/c , (Goods bought on credit) Rajani Enterprises A/c , To Sales A/c , (Goods sold on profit) Total , , , , I llustration . Soraj Mart furnishes the following information : Transactions during the month of April, are as under : Details . . Business started with cash Rs. , , . . . Goods purchased form Manisha Rs. , . . . Stationery purchased for cash Rs. , . . . Open a bank account with SBI for Rs. , . . . Goods sold to Priya for Rs. , . . . Received a cheque of Rs. , from Priya. . . Sold goods to Nidhi Rs. , . . . Nidhi pays Rs. , cash. . . Purchased goods for Rs. , on credit from Ritu. . . Insurance paid by cheque Rs. , . . . Paid rent Rs. , . . . Goods costing Rs. , given as charity. . . Purchased office furniture for Rs. , . . . Cash withdrawn for household purposes Rs. . . . Interest received cash Rs. , . . . Cash sales Rs. , . . . Commission paid Rs. , by cehque. . . Telephone bill paid by cheque Rs. , . . . Payment of salaries in cash Rs. , . Journalise the transactions. Solution Books of Saroj Mart Journal L.F. Debit Credit Apr. Cash A/c , , To Capital A/c , , (Business started with cash) Apr. Purchases A/c , To Manisha A/c , (Goods purchase on credit) Apr. Stationery A/c , To Cash A/c , ( Purchase of stationery for cash) Total c/f , , , , Total b/f , , , , Apr. Bank A/c , To Cash A/c , (Opened a bank