Journal : purchase goods from neupane worth Rs. 30000 and partial payment of Rs. 20000 was made

To record the purchase of goods from Neupane and the partial payment made, you would use a journal entry. A journal entry is a method of recording financial transactions in a general ledger.

1. Determine the accounts involved:
- Purchase of Goods: This transaction involves the purchase of goods, which would typically be recorded in an inventory account.
- Accounts Payable: This account represents the amount owed to the supplier, Neupane.
- Cash/Bank: This account represents the payment made.

2. Determine the amounts:
- Purchase of Goods: The total purchase amount is Rs. 30,000.
- Partial Payment: The amount paid is Rs. 20,000.

3. Create the journal entry:
- Debit the Purchase of Goods account by the total purchase amount (Rs. 30,000).
- Credit the Accounts Payable account by the payment made (Rs. 20,000).
- Credit the Cash/Bank account by the same partial payment (Rs. 20,000).

The journal entry would look like this:

Debit: Purchase of Goods Rs. 30,000
Credit: Accounts Payable Rs. 20,000
Credit: Cash/Bank Rs. 20,000

This journal entry records the purchase of goods and the partial payment made, decreasing the Accounts Payable balance and debiting the Purchase of Goods account by the purchase amount. The Cash/Bank account is also credited to reflect the payment made.