Question - 20
Journalise the following transactions is the journal of M/s Goyal Brothers and post them to the ledger:
2017
Jan. 01 Started business with cash Rs. 1,65,000
Jan. 02 Opened bank account in PNB Rs. 80,000
Jan. 04 Goods purchase from Tara Rs. 22,000
Jan. 05 Goods purchase for cash Rs. 30,000
Jan. 08 Goods sold to Naman Rs. 12,000
Jan. 10 Cash paid to Tara Rs. 22,000 
Jan. 15 Cash received from Naman Rs. 11,700 and discount allowed Rs. 300
Jan. 16 Paid wages Rs. 200
Jan. 18 Furniture purchased for office use Rs. 5,000
Jan. 20 Withdrewn from bank for personal use Rs. 4,000
Jan. 22 Issued cheque for rent Rs. 3,000
Jan. 23 Goods issued for house hold purpose Rs. 2,000
Jan. 24 Drawn cash from bank for office use Rs. 6,000
Jan. 26 Commission recieved Rs. 1,000
Jan. 27 Bank charges Rs. 200
Jan. 28 Cheque given for insurance premium Rs. 3,000
Jan. 29 Paid salary Rs. 7,000
Jan. 30 Cash sales Rs. 10,000