Journal practice
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✳ Transactions:¶
① ✳ Owner of the company gave amount of $15,000 as interest investment.
② ✳ Purchase product of $5,000.
③ ✳ Purchase product of $1,000 on credit.
④ ✳ Sold product of $8,000 in cash.
⑤ ✳ Sold product of $2,000 on credit.
⑥ Owner withdraw an amount of $2,000.
⑦ Commission received of $1,500.
⑧ Salary paid of $500.
⑨ An exchange employee was appointed in the firm whose salary basis $2,000.
📘 Journal of ABC Company¶
| Date | SL | Particulars | L.N | Debit (৳) | Credit (৳) |
|---|---|---|---|---|---|
| 1 | Cash A/c | Dr | 15,000 | ||
| Owner’s Capital A/c | Cr | 15,000 | |||
| 2 | Purchase A/c | Dr | 5,000 | ||
| Cash A/c | Cr | 5,000 | |||
| 3 | Purchase A/c | Dr | 1,000 | ||
| Accounts Payables A/c | Cr | 1,000 | |||
| 4 | Cash A/c | Dr | 8,000 | ||
| Sales A/c | Cr | 8,000 | |||
| 5 | Accounts Receivable A/c | Dr | 2,000 | ||
| Sales A/c | Cr | 2,000 | |||
| 6 | Salary Expense A/c | Dr | 500 | ||
| Cash A/c | Cr | 500 | |||
| 7 | Cash A/c | Dr | 1,500 | ||
| Commission A/c | Cr | 1,500 | |||
| 8 | Drawings A/c | Dr | 2,000 | ||
| Cash A/c | Cr | 2,000 | |||
| 9 | No transaction |
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📘 Practice Transactions (1-10):¶
1️⃣ Owner started business with $20,000 in cash.
2️⃣ Purchased furniture for $3,000 in cash.
3️⃣ Purchased goods worth $5,000 on credit from Mr. Karim.
4️⃣ Sold goods for $6,000 in cash.
5️⃣ Sold goods on credit to Mr. Rahim for $2,000.
6️⃣ Paid rent $1,200 in cash.
7️⃣ Received commission $500 in cash.
8️⃣ Paid electricity bill of $300 in cash.
9️⃣ Owner withdrew $1,000 for personal use.
🔟 Paid salary to employees $700 in cash.
🔍 Instructions:
- প্রতিটা transaction দেখে তুমি নিজে journal entry লেখার চেষ্টা করো।
-
প্রতিবার:
-
কোন A/c debit হবে?
- কোনটা credit হবে?
- কত টাকা হবে?
✅ যখন শেষ করবে, বলো: “done”
তাহলে আমি তোমার solution চেক করে answer দিবো।
তুমি চাইলে এক একটা করে করে চেকও করতে পারো। Ready? 😄
📘 Journal of XYZ Company¶
| SL | Particulars | L.N | Debit (৳) | Credit (৳) |
|---|---|---|---|---|
| 01 | Cash A/c | Dr | 20,000 | |
| Owner’s Capital A/c | Cr | 20,000 | ||
| 02 | Furniture A/c | Dr | 3,000 | |
| Cash A/c | Cr | 3,000 | ||
| 03 | Purchase A/c | Dr | 5,000 | |
| Accounts Payable A/c | Cr | 5,000 | ||
| 04 | Cash A/c | Dr | 6,000 | |
| Sales A/c | Cr | 6,000 | ||
| 05 | Accounts Receivable A/c | Dr | 2,000 | |
| Sales A/c | Cr | 2,000 | ||
| 06 | Rent Expense A/c | Dr | 1,200 | |
| Cash A/c | Cr | 1,200 | ||
| 07 | Cash A/c | Dr | 500 | |
| Commission A/c | Cr | 500 | ||
| 08 | Electricity Expense A/c | Dr | 300 | |
| Cash A/c | Cr | 300 | ||
| 09 | Drawings A/c | Dr | 1,000 | |
| Cash A/c | Cr | 1,000 | ||
| 10 | Salary Expense A/c | Dr | 700 | |
| Cash A/c | Cr | 700 |