Transactions during the month of January 2009.
|
Rs |
|||
|
Jan |
1 |
Paid wages due |
200 |
|
3 |
Sold goods to Mr. P less 10% for cash in 20 days. |
2,000 |
|
|
5 |
Sold goods to Mr. X less 5% trade discount |
5,000 |
|
|
7 |
Cash paid into bank |
7,000 |
|
|
9 |
Paid Kumar by cheque in full settlement |
950 |
|
|
11 |
Sent Mr. X a credit note for Rs 250 for an allowance claimed by him for inferior goods |
||
|
15 |
Discounted A’s acceptance at bank for |
975 |
|
|
17 |
B became insolvent; received from him first and final dividend of forty paise in the rupee. |
||
|
19 |
Withdrew from bank for office use |
750 |
|
|
23 |
Received cheque from Mr. P for the amount due and paid the same into bank. |
||
|
25 |
Sold shares Rs 5,000 at a premium of 3% less brokerage 1% |
||
|
27 |
Paid Ravi by cheque in full settlement |
2,450 |
|
|
28 |
Mr. P’s cheque was returned dishonoured and the discount was disallowed. |