What are the journal entries to record these transactions: 2010 Apr 1 bought fixtures on credit from J Harper for shs 18,090; 2010 Apr 4 took goods worth shs 5,000 out of business stock for own use without paying; 2010 Apr 12 bought office equipment on credit from Super Offices for shs 20,190?

What you are recording in each transaction

Each entry needs two parts: what the business receives (debit) and how it is paid for or given up (credit). When something is bought on credit, the business gains an asset and also creates a liability (a payable). When the owner takes goods for personal use, it is not a business expense, it is drawings.

Apr 1: Fixtures bought on credit from J Harper (shs 18,090)

Fixtures are a non-current asset, so they increase on the debit side. Because it is on credit, you owe the supplier, so the supplier’s account (accounts payable) is credited.

Journal entry (Apr 1):

• Dr Fixtures $18{,}090$
• Cr J Harper (Accounts Payable) $18{,}090$

Apr 4: Goods taken out of stock for own use (shs 5,000)

Goods taken by the owner reduce business resources and are treated as drawings. The credit side reduces purchases (common in periodic inventory systems) or reduces inventory/stock (common in perpetual systems).

Journal entry (Apr 4):

• Dr Drawings $5{,}000$
• Cr Purchases $5{,}000$

(If your class uses an Inventory/Stock account instead: Cr Inventory/Stock $5{,}000$.)

Apr 12: Office equipment bought on credit from Super Offices (shs 20,190)

Office equipment is an asset, so debit it. Buying on credit creates a payable to Super Offices, so credit the supplier’s account.

Journal entry (Apr 12):

• Dr Office Equipment $20{,}190$
• Cr Super Offices (Accounts Payable) $20{,}190$