Accounting A-ZADHUNIK COMPUTER INSTITUTE · TEACHER ROADMAP
Roadmap/ Module 2 · Recording/ Journal Entries Practice
MODULE 2 — RECORDING

Journal Entries Practice

✍️Journal Entries Practice Set

Ye 10 practical transactions class wich board te solve karwao — pehle student khud try kare, fir answer dikhao.

📝Practice Transactions (Adhunik Institute)

1. Owner ne ₹3,00,000 cash business wich lagaya.
Cash A/c Dr. 3,00,000  To Capital A/c 3,00,000
2. Bank cho ₹1,00,000 cash kadhya.
Cash A/c Dr. 1,00,000  To Bank A/c 1,00,000
3. Furniture ₹25,000 cash te khareeda.
Furniture A/c Dr. 25,000  To Cash A/c 25,000
4. Computer Supplier (Ravi Traders) tow ₹80,000 de computer credit te khareede.
Computer A/c Dr. 80,000  To Ravi Traders A/c 80,000
5. Student "Simran" nu ₹12,000 fees cash mili.
Cash A/c Dr. 12,000  To Fees A/c 12,000
6. Rent ₹15,000 cash wich diya.
Rent A/c Dr. 15,000  To Cash A/c 15,000
7. Staff Salary ₹40,000 bank tow diyi.
Salary A/c Dr. 40,000  To Bank A/c 40,000
8. Ravi Traders nu ₹30,000 payment kiti.
Ravi Traders A/c Dr. 30,000  To Cash A/c 30,000
9. Commission ₹5,000 receive hoya.
Cash A/c Dr. 5,000  To Commission A/c 5,000
10. Owner ne ₹8,000 personal use layi kadhe (Drawings).
Drawings A/c Dr. 8,000  To Cash A/c 8,000