Journal Entry 
Chapter - 4
Question - 19

Give journal entries in the books of Abha :
2000
Jan. 01 Started business with goods Rs. 2,000, Cash Rs. 3,000.
Jan. 05 Purchased goods from shri Sudesh Kumar worth Rs. 2,000 under 10% trade discount                and 5% cash discount and Paid him by cheque.
Jan. 10 Sold goods Rs. 1,600 to Shri Dinesh Kumar allowing 5% trade discount and received                a cheque in full settlement of A/c after giving him Rs. 20 as cash discount. 
Jan. 20 Drawing (for personal use) - goods Rs. 100, Cash Rs. 200 and by cheque form the                    bank Rs. 200.