Journalise the following transactions (21-30) in the book date of GG Comp Tech Pvt Ltd

21. Paid Electricity Bill for Office Rs.450/- in Cash   Voucher Type : Ledger Groups Payment Electricity Bill A/c Indirect Expenses Cash Cash In Hand . Pass The Entry: Dr. Cr. Dr. Electricity Bill A/c 450 Cr. Cash A/c 450 Narration: Being electricity bill paid for the month.

22. Cash withdrawn from Bank for personal use Rs.1000/-   Voucher Type : Ledger Groups Payment Drawings A/c Capital Account SBI Bank A/c Bank Accounts . Pass The Entry: Dr. Cr. Dr. Drawings A/c 1,000 Cr. SBI Bank A/c 1,000 Narration: Being cash withdrawn for personal use.

23. Purchased Stationery for cash Rs.150/-   Voucher Type : Ledger Groups Payment Stationery A/c Indirect Expenses . Pass The Entry: Dr. Stationery A/c 150 Cr. Cash A/c 150 Narration: Being stationery purchased for cash.

24. Bank charged Interest on Overdraft Rs.300/-   Voucher Type : Ledger Groups Payment Interest on OD A/c Indirect Expenses SBI Bank A/c Bank Accounts . Pass The Entry: Dr. Interest on OD A/c 300 Cr. SBI Bank A/c 300 Narration: Being bank interest charged on overdraft.

25. Sold old Newspaper for cash Rs.80/-   Voucher Type : Ledger Groups Receipt Misc. Income A/c Indirect Incomes . Pass The Entry: Dr. Cash A/c 80 Cr. Misc. Income A/c 80 Narration: Being sale proceeds of old newspapers.

26. Paid Carriage on Purchase Rs.100/-   Voucher Type : Ledger Groups Payment Carriage Inward Direct Expenses . Pass The Entry: Dr. Carriage Inward 100 Cr. Cash A/c 100 Narration: Being carriage paid on goods purchased.

27. Received Commission Rs.500/- by Cheque   Voucher Type : Ledger Groups Receipt SBI Bank Bank Accounts Commission Rec. Indirect Incomes . Pass The Entry: Dr. SBI Bank A/c 500 Cr. Commission Rec. 500 Narration: Being commission received by cheque.

28. Purchased Goods from M/s Modern Tools Rs.2000/- on credit   Voucher Type : Ledger Groups Purchase Purchase A/c Purchase Accounts M/s Modern Tools Sundry Creditors . Pass The Entry: Dr. Purchase A/c 2,000 Cr. Modern Tools 2,000 Narration: Being goods purchased on credit.

29. Paid for Repairs of Office Furniture Rs.250/-   Voucher Type : Ledger Groups Payment Repairs A/c Indirect Expenses . Pass The Entry: Dr. Repairs A/c 250 Cr. Cash A/c 250 Narration: Being cash paid for furniture repairs.

30. Cash stolen from office drawer Rs.500/-   Voucher Type : Ledger Groups Journal Loss by Theft A/c Indirect Expenses Cash A/c Cash In Hand . Pass The Entry: Dr. Loss by Theft A/c 500 Cr. Cash A/c 500 Narration: Being cash loss due to theft.

• Solution-1
• Sol-2
• Sol-3