50 Journal Entries: डेबिट-क्रेडिट का आसान नियम: ‘जो आए Debit, जो जाए Credit’ सीखें। Cash, Assets, Purchases से जुड़ी 50 जर्नल एंट्रीज़ को कारण सहित हल करके अपनी अकाउंटिंग प्रैक्टिस मजबूत करें।
जो आए वह Debit, जो जाए वह Credit” नियम पर आधारित होंगी।
ये आपकी प्रैक्टिस और असाइनमेंट—दोनों के लिए परफेक्ट हैं।
नीचे हर entry का कारण भी दिया गया है ताकि समझ मजबूत हो जाए।
🔵 A. Cash से जुड़ी 10 Entries
1. Owner started business with cash ₹80,000
Cash Dr
To Capital
2. Cash deposited into Bank ₹15,000
Bank Dr
To Cash
3. Withdrawn cash from bank ₹5,000
Cash Dr
To Bank
4. Received cash from Rohan ₹7,000
Cash Dr
To Rohan
5. Paid cash to Supplier ₹4,000
Supplier Dr
To Cash
6. Paid salary in cash ₹3,500
Salary Dr
To Cash
7. Purchased stationery for cash ₹400
Stationery Dr
To Cash
8. Sold goods for cash ₹6,500
Cash Dr
To Sales
9. Cash received from Mohan ₹1,800
Cash Dr
To Mohan
10. Paid electricity bill ₹900
Electricity Exp. Dr
To Cash
🔵 B. Purchase–Sales से जुड़ी 10 Entries
11. Purchased goods for cash ₹12,000
Purchase Dr
To Cash
12. Purchased goods on credit from Amit ₹8,000
Purchase Dr
To Amit
13. Returned goods to Amit ₹1,000
Amit Dr
To Purchase Return
14. Sold goods to Sohan on credit ₹9,000
Sohan Dr
To Sales
15. Sohan returned goods ₹500
Sales Return Dr
To Sohan
16. Purchased goods from Raj Traders on credit ₹4,500
Purchase Dr
To Raj Traders
17. Returned goods to Raj Traders ₹300
Raj Traders Dr
To Purchase Return
18. Cash purchase ₹2,200
Purchase Dr
To Cash
19. Cash sales ₹3,000
Cash Dr
To Sales
20. Sold goods to Nidhi for ₹7,000 on credit
Nidhi Dr
To Sales
🔵 C. Expenses से जुड़ी 10 Entries
21. Rent paid ₹4,000
Rent Dr
To Cash
22. Telephone bill paid ₹850
Telephone Exp. Dr
To Cash
23. Wages paid ₹1,200
Wages Dr
To Cash
24. Commission paid to Ajay ₹700
Commission Dr
To Cash
25. Paid cartage ₹150
Cartage Dr
To Cash
26. Travelling expense paid ₹900
Travelling Exp. Dr
To Cash
27. Insurance premium paid ₹1,000
Insurance Dr
To Cash
28. Printing expense paid ₹350
Printing Dr
To Cash
29. Advertisement expense paid ₹2,000
Advertisement Dr
To Cash
30. Salary paid by cheque ₹4,000
Salary Dr
To Bank
🔵 D. Assets से जुड़ी 10 Entries
31. Bought furniture for cash ₹5,500
Furniture Dr
To Cash
32. Bought computer on credit from Dell Store ₹20,000
Computer Dr
To Dell Store
33. Purchased machinery for cash ₹15,000
Machinery Dr
To Cash
34. Sold old furniture for cash ₹1,200
Cash Dr
To Furniture
35. Paid for repairing machinery ₹500
Repair Exp. Dr
To Cash
36. Bought building for cash ₹1,00,000
Building Dr
To Cash
37. Sold computer for ₹6,000 cash
Cash Dr
To Computer
38. Purchased vehicle for cash ₹30,000
Vehicle Dr
To Cash
39. Sold old machine for ₹2,500
Cash Dr
To Machinery
40. Office equipment purchased for cash ₹3,200
Office Equipment Dr
To Cash
🔵 E. Miscellaneous 10 Entries
41. Received interest ₹300
Cash Dr
To Interest Received
42. Interest paid ₹200
Interest Paid Dr
To Cash
43. Received commission ₹450
Cash Dr
To Commission
44. Bank charged ₹120
Bank Charges Dr
To Bank
45. Discount allowed to customer ₹100
Discount Allowed Dr
To Customer
46. Discount received from supplier ₹80
Supplier Dr
To Discount Received
47. Owner withdrew cash for personal use ₹2,000
Drawings Dr
To Cash
48. Owner introduced additional capital ₹25,000
Cash Dr
To Capital
49. Goods given as charity ₹600
Charity Dr
To Purchase
50. Paid GST tax ₹1,500
GST Dr
To Cash
