JOURNAL ENTRY IN TALLY FOR PRACTICING

Sr. no	Journalize the following transactions:
1	Mr. K. Sen paid cash to the business as his capital
2	Sold goods to Roy & Sons for Cash
3	Purchased goods on credit from Lalani & Co.
4	Purchased goods earlier from Techton on credit now returned as the goods were of poor quality
5	Paid monthly salary of Accountant by cheque
6	Cash withdrawn from business
7	Borrowed from State Bank for business
8	Received commission by Cash from Saha & Co.
9	Paid Salary to Securiity Guard by Cash
10	Purchased Air Ticket for Office Tour by cheque
11	Deposited Profession Tax of staff by cash
12	Paid Tution Fees by cash for proprietor’s son from business
13	Paid monthly Internet Charges of Office by Cash to Reliance Communications
14	Proprietor paid Carriage on purchase out of his personal cash
15	Purchased curtlery sets for office
16	Purchased petrol for office Motor Car by cash
17	Paid Telephone bill by Cash
18	Written off Bad Debt from Sanjoy A/C
19	Paid Rent by cheque
20	Deposited Office Cash into Bank
21	Cheque received from Agarwal & Co.
22	Purchased 50 Blank CDs for office use and paid by cash
23	Purchased a table for office by cash
24	The proprietor of CK & Co. has introduced fresh capital in cash his own Motor Car and his Personal Furniture
25	Received Cash towards Interest
26	Sold goods to Mr. X on credit
27	Paid Wages by Cash
28	Paid Rent & Taxes by Cash
29	Paid Samrat now in Cash for goods purchased earlier on credit
30	Purchased Goods from Hari
31	Being goods sold to Bhandari returned
32	Proprietor took away goods for private use
33	Purchased paper and pencil and used them for office
34	Invested private fund in business as capital
35	Paid for the credit purchases from Bharat Trading Co. by cheque
36	Machinery standing in the books were sold at half the price in cash
37	Paid Service Tax by cash
38	Depreciated Building
39	Transfer the debit balance on Albert A/C to Smith A/C as per tri-partite agreement.
40	Printed Cash Memo and paid by cash
41	Received a part by cash in respect of credit sales to Antony last month
42	Bank advised that an amount of Rs.250 has been collected by them on behalf as dividend
43	Paid a part by cash towards refund of loan
44	Sold Old Furniture for Cash
45	Bought a show case for business by cash
46	Drew cheque and paid Sujit a creditor
47	Paid Ram on account by cash
48	Received cash from the Proprietor as Capital
49	Paid Salary to the Clerk by cash
50	Purchased Machinery for Cash
51	Sold goods to Naren on credit
52	Received cash from Naren
53	Paid Barun for the amount due to him and received cash discount
54	Sold goods to Abtar Singh
55	An amount due from T. Ghosh became irrecoverable and has to be written off
56	Paid carriage for goods purchased from Nabin
57	Purchased a Table Fan in cash
58	Drew money from Bank for office use
59	Purchased furniture from Cabinet Co. on credit
60	Sold Old Machinery for Cash
61	Paid for Building repair
62	Bought Postage Stamps
63	Paid Commission by cash
64	Proprietor P. Basus Life Insurance Premium was paid out of business fund
65	Building Materials (in which the business trades) have been used by the proprietor for construction of his personal house.
66	20 Bags of cement were distributed as free samples
67	Mr. Jones whose Account was written off last year paid us 10% of the total amount by cash
68	A cheque was issued and debited to Mallick & Co. who supplied goods. Since Mallick & Co. has closed its business the cheque has to be cancelled.
69	Purchased a big signboard for advertisement purpose for cash
70	Paid Amit by cash and received 10% discount
71	Received Dividend by cash
72	Cash paid to business as capital
73	Received goods returned by Mahmood
74	Purchased goods from B on credit
75	Sold goods to Ranjan on credit
76	Issued a cheque to Remington Ltd.
77	Paid Baidyanath by cheque and received discount
78	Proprietor paid for salary of office staff out of his personal bank account
79	Brought in cash for business
80	An amount received from Ram but credited to Rahim wrongly
81	Typewriter purchased but wrongly debited to Plant & Machinery A/C
82	Adjusted Drawings A/C balance against Capital A/C
83	Purchased a Machine and paid by cheque. Carriage on the Machine was however paid in cash.
84	Proprietor enchased his National Savings Certificate and paid a part of it into business.
85	Paid for normal repair of building
86	Returned goods to Bunty
87	Started business with cash and machinery
88	Paid Travelling Allowance in cash
89	Received cash from David as loan
90	Paid wages by Cash for installation of a machine
91	Bought Machinery on credit from S.R. Trading which also charged 5% of the amount for Freight on delivery.
92	Received cash from Arun towards interest
93	Purchased goods from Badal on credit
94	Sold goods to Sujoy on credit
95	Repaired Motor Car purchased for office use
96	Purchased antivirus for office computer by cash
97	Paid for a Flower Bouquet for inauguration of a Debtors office
98	Paid photocopy charges by cash
99	Purchased Tea Bags and Biscuits for office use
100	Paid cash towards purchase of printer cartridge
101	Paid by cheque towards AMC of 20 office computers
102	Purchase 25 Files for office use and paid by cash
103	Received Interest from Bank A/C
104	Purchased books from office cash
105	Received a cheque from Sky Enterprises against service provided
106	Paid Insurance Premium to LIC by Cash
107	Paid Conveyance Expenses to Sales Staffs by cash
108	Sold goods to Mr. B on credit
109	Withdrawn cash from business for personal requirement of the Proprietor
110	Purchased a printer for office and paid by cheque
111	Paid Electricity Bill of office by Cash to CESC Ltd.
112	Purchased Land for new office building on 01.03.2011 from Premier Properties Ltd.
113	Provided 10 % Depreciation on Plant & Machinery
114	Purchased Water Pump for Cash
115	Returned goods purchased from Ravi as the goods were of poor quality
116	Purchased a Refrigerator on credit from Vision Electronics
117	Purchased a keyboard for office use by cash
118	Cash paid to business as capital
119	Paid Mobile Telephone Expenses (for office use) of the Proprietor by cash
120	Sold old news paper for cash
121	Paid for repairing of Office AC Machine by cash
122	Purchased Revenue Stamps by office cash
123	Purchased Motherboard for office computer by cash
124	Sold goods to X & Co. by cash
125	Paid Interest to Mr.P by Cheque
126	Paid Carriage on purchase by Cash
127	Furniture purchased but wrongly debited to Plant & Machinery A/C
128	Purchased Forms for office by cash
129	Started business with cash and furniture
130	Received payment by cheque for goods sold earlier to Carlson Ltd.
131	Bank Charges deducted by Bank
132	Received cash from the proprietor as capital
133	Goods distributed as free sample
134	Sold Old Machinery for Cash
135	Purchased a Computer Table for office use by cash
136	Drew cheque and paid Raja a creditor
137	An amount due from Bikash became irrecoverable and has to be written off
138	Paid towards electrical fittings of office
139	Purchased a Delivery Van for Official Use and paid by cheque
140	Purchased goods from Olympus Ltd. and received 10% Discount
141	Brought in cash for business
142	Purchased Raw Materials for business by cash
143	Purchased Computer Software for office by cash
144	Paid Tiffin Expenses of Auditors by cash
145	Borrowed from United Bank for business
146	Paid to A & Co. by cheque for printing of Letter Head
147	Received commission by Cash from Rogers & Co.
148	Withdrawn cash from Bank
149	Deposited cash into Bank
150	Paid Travelling Expenses for office by cash