Journalise the following transactions of Mrs. Deepa for May 2026: (1) May 2 — Bought machinery from Bright Engineers on credit ₹3,50,000. (2) May 10 — Withdrew cash from business for personal use ₹15,000. (3) May 18 — Received commission ₹8,000 in cash. (4) May 25 — Paid Bright E

Question

Journalise the following transactions of Mrs. Deepa for May 2026: (1) May 2 — Bought machinery from Bright Engineers on credit ₹3,50,000. (2) May 10 — Withdrew cash from business for personal use ₹15,000. (3) May 18 — Received commission ₹8,000 in cash. (4) May 25 — Paid Bright Engineers ₹3,50,000 by cheque.

Accepted Answer

| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
|---|---|---|---|---|
| May 2 | Machinery A/c …Dr. | | 3,50,000 | |
| | To Bright Engineers A/c | | | 3,50,000 |
| | (Being machinery purchased on credit) | | | |
| May 10 | Drawings A/c …Dr. | | 15,000 | |
| | To Cash A/c | | | 15,000 |
| | (Being cash withdrawn for personal use) | | | |
| May 18 | Cash A/c …Dr. | | 8,000 | |
| | To Commission Received A/c | | | 8,000 |
| | (Being commission received in cash) | | | |
| May 25 | Bright Engineers A/c …Dr. | | 3,50,000 | |
| | To Bank A/c | | | 3,50,000 |
| | (Being payment made to Bright Engineers by cheque) | | | | …

Q.Journalise the following transactions of Mrs. Deepa for May 2026:

Concept understanding — Journalising Transactions

Date	Particulars	Debit (₹)	Credit (₹)
May 2	Machinery A/c …Dr.	3,50,000
	To Bright Engineers A/c		3,50,000
	(Being machinery purchased on credit)
May 10	Drawings A/c …Dr.	15,000
	To Cash A/c		15,000
	(Being cash withdrawn for personal use)
May 18	Cash A/c …Dr.	8,000
	To Commission Received A/c		8,000
	(Being commission received in cash)
May 25	Bright Engineers A/c …Dr.	3,50,000
	To Bank A/c		3,50,000
	(Being payment made to Bright Engineers by cheque)

Q.Journalise the following transactions of Mrs. Deepa for May 2026:

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