Paid to Urmila Rs.20,000 on behalf of Sharmila journal entry In the books of Mr. Anand. DATE   PARTICULARS   L/F   DEBIT   CREDIT 30   Sharmila A/c Dr.             To Cash A/c    [Being cash paid to  Urmila  on behalf to Sharmila]     20,000     20,000 Paid to Urmila Rs.20,000 on behalf of Sharmila:  Sharmila is receiving the cash on behalf of Urmila therefore sharmila account is debited to debit side and proprietor is paying cash therefore Cash account is credited to credit side [Refer personal account Formula].

  Paid for Transport Rs.1,000 to United Transport journal entry In the books of Mr. Anand. DATE   PARTICULARS   L/F   DEBIT   CREDIT  27. Transport A/c Dr.             To Cash A/c    [Being paid for  transport]     1,000     1,000   Paid for Transport Rs.1,000 to United Transport: Transport is an expense for the business therefore shown on debit side [Refer nominal account Formula] and cash is going out of the business therefore shown on credit side.

  Purchased goods from Urmila on credit Rs.70,000 journal entry In the books of Mr. Anand. DATE   PARTICULARS   L/F   DEBIT   CREDIT 21   Purchase A/c  Dr.             To Urmila A/c    [Being Purchase goods from Urmila on credit]     70,000     70,000 Purchased goods from Urmila on credit Rs.70,000:    Goods are bought into business therefore shown on debit side and proprietor is not paying cash on the spot to Urmila therefore urmila account is credited to credit side.

  Paid for Rent Rs.3,000 and paid by debit card journal entry   In the books of Mr. Anand. DATE   PARTICULARS   L/F   DEBIT   CREDIT 15   Rent A/c Dr.             To Bank A/c   [Being paid for rent by debit card]     3,000     3,000 Paid for Rent Rs.3,000 and paid by debit card: Rent is expense for business therefore shown on debit side [Refer Nominal Account Formula] and paid by debit card if proprietor pays by bank though it should shown as Bank account on credit side.