Journal Entry 
Chapter - 4
Question - 25 

Journalize the following transaction :
2014
Dec. 01 Hema started business with cash Rs. 1,00,000.
Dec. 02 Open a bank account with SBI Rs. 2,30,000.
Dec. 04 Purchased goods from Ashu Rs. 3,00,000.
Dec. 06 Sold goods to Rahul for cash Rs. 15,000.
Dec. 10 Bought goods from Tara for cash Rs. 40,000.
Dec. 13 Sold goods to Suman Rs. 20,000.
Dec. 16 Received cheque from Suman Rs. 19,500 and Discount Allowed to him Rs. 500.
Dec. 20 Cheque given to Ahsu on account Rs. 10,000.
Dec. 22 Rent paid by cheque Rs. 2,000.
Dec. 23 Deposited into bank Rs. 16,000.
Dec. 25 Machine purchased from Pragya Rs. 10,000.
Dec. 26 Trade exp. RS. 2,000.
Dec. 26 Cheque issued to Pragya Rs. 10,000. 
Dec. 29 Paid Telephone Exp. by cheque RS. 1,200.
Dec. 31 Paid salary Rs. 4,500.