Required:

Prepare general journal, ledger and trial balance

6. Enter the given transactions in the books of Harish and post in the ledger. Test the accuracy of your work by preparing a list of balances. 1993 Feb. 1 Feb. 1 Feb. 1 Feb. 2 Commenced business with cash Bought goods from Manohar Purchased fittings for cash Sold goods to Charanjit Paid for petty cash Paid Manohar on account Sold goods to Wadhwa Ram Received from Charanjit Allowed him discount Feb. 3 Feb. 4 Feb. 5 Paid wages Feb. 6. Feb. 8 Feb. 9 Feb. 10 Feb. 11 Feb. 12 Feb. 13 Feb. 14 Bought goods for cash Sold goods to Ramesh Purchased goods from Purshottam Paid Manohar in settlement Discount allowed by him Paid carriage on goods sold Bought goods from Manohar Bought goods for cash Sold goods to Wadhwa Ram Wadhwa Ram paid on account Purchased goods from Harbans Sold goods for cash Paid wages Rs. 10,000 5,000 800 1,600 400 3,000 2,000 1,540 60 89 600 3,400 2.600 1,900 100 40 80 3,000 800 3,600 4,000 1,500 1,600 80 1,440 60 2,600 4,800 1,460 4,000 2.000 80 100 160 300 Feb. 16 Feb. 17 Feb. 18 Feb. 19 Feb. 20 Feb. 21 Paid wages Feb. 22 Feb. 23 Feb. 24 Feb. 25 Feb. 26 Feb. 27 Paid to Harbans Discount allowed by him Sold goods to Charanjit Bought goods from Manohar Bought goods for cash Paid on account to Manohar Received from Charanjit on account Paid wages Feb. 28 Paid for electric lighting Paid rent Harish drew for personal use Basic Accounting Procedures - Ledger 22 Petty cash expenditure for the month was : Purchases General expenses Carriage outwards 80 140 60 [Ans. Total Trial Balance Rs. 31,300]