Journal Assignment
August 17, 2026 2 min read

Additional journal voucher assignment

Hs
Hemant singh
Technical Writer & Educator

Assignment 3: Kavya Textiles

Business Name: Kavya Textiles

Record journal entries for the following transactions:

  1. Started business with ₹90,000 cash and borrowed ₹3,00,000 cash from Hari.
  2. Deposited ₹40,000 in Dena Bank to open a bank account.
  3. Purchased machinery for office use from Machinery Store on credit for ₹1,800.
  4. Purchased furniture for office use in cash for ₹3,500.
  5. Purchased goods in cash worth ₹18,200.
  6. Withdrew ₹100 from bank for personal use.
  7. Withdrew ₹400 from bank.
  8. Withdrew ₹600 cash for personal use.
  9. Purchased goods from Sangeeta Trader on credit worth ₹38,000.
  10. Sold goods for cash worth ₹19,300.
  11. Purchased goods from Mahak Trader worth ₹55,000 and paid ₹5,000 cash.
  12. Purchased goods from Nitesh Trader worth ₹22,000, paid ₹2,000 cash and ₹3,000 through bank.
  13. Cash sales of ₹3,100.
  14. Sold goods to Mohanshyam Trader on credit worth ₹26,500.
  15. Sold goods to Devendra Trader worth ₹14,200 and received ₹1,800 cash.
  16. Goods worth ₹6,000 returned by Devendra Trader.
  17. Goods worth ₹1,500 returned by Mohanshyam Trader.
  18. Additional capital invested in cash: ₹20,000.
  19. Returned goods worth ₹2,000 to Sangeeta Trader.
  20. Returned goods worth ₹1,100 to Mahak Trader.
  21. Paid ₹5,000 cash to Sangeeta Trader.
  22. Paid ₹6,500 cash and ₹3,800 through Dena Bank to Mahak Trader.
  23. Received ₹10,000 cash from Mohanshyam Trader.
  24. Paid wages: ₹3,800.
  25. Paid stationery expenses: ₹200.
  26. Paid carriage expenses: ₹1,000.

Assignment 4: Ramesh Provisional Store

Business Name: Ramesh Provisional Store

Financial Year: 2021–2022

Record journal entries for the following transactions:

  1. Started business with ₹4,50,000 cash.
  2. Opened PNB Bank Account by depositing ₹40,000.
  3. Opened HDFC Bank Account by depositing ₹50,000.
  4. Purchased furniture worth ₹7,500.
  5. Purchased machinery worth ₹2,800 and paid through HDFC Bank.
  6. Purchased goods worth ₹4,000.
  7. Purchased goods worth ₹1,200 and paid through PNB Bank.
  8. Purchased goods worth ₹7,200 and paid through HDFC Bank.
  9. Purchased goods from Rohit on credit worth ₹14,500.
  10. Purchased goods from Vicky on credit worth ₹18,000.
  11. Purchased goods from Karan worth ₹3,600 and paid ₹1,600 cash.
  12. Purchased building from Suresh Builder on credit worth ₹2,00,000.
  13. Purchased goods from Ankit worth ₹8,500 and paid ₹2,500 through PNB Bank.
  14. Paid interest in cash: ₹9,000.
  15. Received interest in cash: ₹400.
  16. Paid ₹90,000 cash to Suresh Builder and ₹1,100 through HDFC Bank to Karan.
  17. Paid commission in cash: ₹1,200.
  18. Received commission in cash: ₹500.
  19. Paid salary through PNB Bank: ₹9,800.
  20. Paid bus fare in cash: ₹15.