Page No
11.38:
Question
17:
On 1st March, 2021, Shri Kailash Chand, Lucknow commenced
business with cash ` 50,000. The following are his transactions for the month of March, 2021.
Record them in proper books, post them to the Ledger and take out a Trial
Balance:
|
2021 |
|
` |
|
|
March 1 |
Bought
goods for cash |
|
5,000 |
|
|
Purchased
from Hari, Lucknow |
|
|
|
|
5
Laptops @ ` 35,000 each |
|
|
|
|
5
Desktops @ ` 25,000 each |
|
|
|
|
Less: Trade Discount
15% |
|
|
|
March 2 |
Purchased
computer & printer from M/s. Computer Mart against cash for office use |
|
20,000 |
|
March 5 |
Deposited
into bank |
|
15,000 |
|
March 7 |
Sold
goods to Shri Ramesh, Kanpur |
|
|
|
|
2 Laptops @ `
32,000 each |
|
|
|
|
2
Desktops @ ` 24,000 each |
|
|
|
March 10 |
Received Cheque from Shri Ramesh on account |
|
75,000 |
|
March 14 |
Received
another Cheque in full settlement from Ramesh |
|
49,440 |
|
March 15 |
Sold
goods to Jagdish, Kolkata |
|
|
|
|
2
Laptops @ ` 35,000 each |
|
|
|
|
2
Desktops @ ` 25,000 each |
|
|
|
|
Less: Trade Discount
5% |
|
|
|
March 18 |
Bought from Shyam Lal, Delhi |
|
|
|
|
10
Keyboards @ ` 1,000 each |
|
|
|
|
10
Mouse @ ` 500 each |
|
|
|
March 20 |
Drew cash from
bank for office |
|
17,000 |
|
March 21 |
Paid
to Shyam Lal in full settlement |
|
16,500 |
|
March 23 |
Cash
Sales 5 Keyboards @ ` 1,200 each and 5 Mouse @ ` 600 each |
|
|
|
March 25 |
Paid
Salary |
|
2,500 |
|
March 28 |
Paid
Rent |
|
1,500 |
|
March 30 |
Paid
into bank |
|
5,000 |
|
March 31 |
Drew
cash for personal expenses |
|
500 |
|
|
|
|
|
Answer:
|
Cash Book |
|
||||||||
|
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
|
2018 |
|
|
|
|
2018 |
|
|
|
|
|
March 01 |
To
Capital A/c |
|
50,000 |
|
March 01 |
By
Purchases A/c |
|
5,000 |
|
|
March 05 |
To
Cash A/c |
C |
|
15,000 |
March 02 |
By
Computer and Printer A/c |
|
20,000 |
|
|
March 10 |
To
Ramesh Chand |
|
|
75,000 |
March 05 |
By
Bank A/c |
C |
15,000 |
|
|
March 14 |
To Ramesh Chand |
|
|
36,000 |
March 20 |
By
Cash A/c |
C |
|
17,000 |
|
March 20 |
To
Bank A/c |
C |
17,000 |
|
March 21 |
By
Shyam Lal |
|
14,700 |
|
|
March 23 |
To
Sales A/c |
|
9,000 |
|
March 25 |
By
Salary A/c |
|
2,500 |
|
|
March 30 |
To
Cash A/c |
C |
|
5,000 |
March 28 |
By
Rent A/c |
|
1,500 |
|
|
|
|
|
|
|
March 30 |
By
Bank A/c |
|
5,000 |
|
|
|
|
|
|
|
March 31 |
By
Drawing A/c |
|
500 |
|
|
|
|
|
|
|
March 31 |
By
Balance c/d |
|
11,800 |
1,14,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
76,000 |
1,31,000 |
|
|
|
76,000 |
1,31,000 |
|
|
|
|
|
|
|
|
|
|
|
|
Jounal |
|||||
|
Date |
Particulars |
|
L.F. |
Dr. (`) |
Cr. (`) |
|
2021 March
14 |
Discount Allowed A/c
To Shri Ramesh Chand (Being discount allowed) |
...Dr. |
|
1,000 |
1,000 |
|
March
21 |
Shyam Lal
To Discount Received A/c (Being discount received) |
...Dr. |
|
300 |
300 |
|
Purchases Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
Amount (`) |
|
2018 |
|
|
|
|
|
|
Mar 01 |
Hari,
Lucknow 5
laptops @ ` 35,000 each |
|
|
1,75,000 |
|
|
|
5
Desktop @ ` 25,000 each |
|
|
1,25,000 |
|
|
|
|
|
|
3,00,000 |
|
|
|
Less: Trade
Discount@15% |
|
|
45,000 |
|
|
|
|
|
|
2,55,000 |
2,55000 |
|
|
|
|
|
|
|
|
Mar 18 |
Shyam, Delhi |
|
|
|
|
|
|
10
keyboards @ ` 1,000 each |
|
|
10,000 |
|
|
|
10
Mouse @ ` 5,000 each |
|
|
5,000 |
15,000 |
|
Mar 31 |
Purchases
A/c Dr. |
|
|
|
2,70,000 |
|
|
|
|
|
|
|
|
Sales Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
Amount (`) |
|
2018 |
|
|
|
|
|
|
Mar 07 |
Shri
Rames Chand Kanpur |
|
|
|
|
|
|
2
laptops @ ` 32,000 each |
|
|
64,000 |
|
|
|
2
Desktop @ ` 32,000 each |
|
|
48,000 |
|
|
|
|
|
|
1,12,000 |
|
|
|
|
|
|
1,12,000 |
|
|
|
|
|
|
|
|
|
Mar 15 |
Jagdish, Kolkata |
|
|
|
|
|
|
2
Laptops @ ` 35,000 each |
|
|
70,000 |
|
|
|
2
Desktops @ ` 25,000 each |
|
|
50,000 |
|
|
|
|
|
|
1,20,000 |
|
|
|
Less: 5% TD |
|
|
6,000 |
|
|
|
|
|
|
1,14,000 |
|
|
|
|
|
|
1,14,000 |
|
|
Mar 31 |
Sales
A/c Cr. |
|
|
|
2,26,000 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
2018 |
|
|
|
2018 |
|
|
|
|
March
31 |
To Balance c/d |
|
50,000 |
March
01 |
By Cash A/c |
|
50,000 |
|
|
|
|
50,000 |
|
|
|
50,000 |
|
|
|
|
|
April 1 |
By Balance b/d |
|
50,000 |
|
Purchases
Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
2018 |
|
|
|
2018 |
|
|
|
|
March 01 |
To
Cash A/c |
|
5,000 |
March
31 |
By Balance c/d |
|
2,75,000 |
|
March
31 |
To Sundries from Purchaser Book |
|
2,70,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2,75,000 |
|
|
|
2,75,000 |
|
April 1 |
To Balance b/d |
|
2,75,000 |
|
|
|
|
|
Computer and Printer Account |
||||||||||||||
|
Dr. |
Cr. |
|
||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
||||||
|
2018 |
|
|
|
2018 |
|
|
|
|
||||||
|
March 01 |
To
Cash A/c |
|
20,000 |
March
31 |
By Balance c/d |
|
20,000 |
|
||||||
|
|
|
|
|
|
|
|
|
|
||||||
|
|
|
|
|
|
|
|
|
|
||||||
|
|
|
|
20,000 |
|
|
|
20,000 |
|
||||||
|
April 1 |
To Balance b/d |
|
20,000 |
|
|
|
|
|
||||||
|
Hari |
||||||||||||||
|
Dr. |
Cr. |
|||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|||||||
|
2018 |
|
|
|
2018 |
|
|
|
|||||||
|
March
31 |
To Balance c/d |
|
2,55,000 |
March
01 |
By Purchases |
|
2,55,000 |
|||||||
|
|
|
|
2,55,000 |
|
|
|
2,55,000 |
|||||||
|
|
|
|
|
April 1 |
By Balance b/d |
|
2,55,000 |
|||||||
|
Shri Ramesh
Chandra |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 07 |
To
Sales A/c |
|
1,12,000 |
March 10 |
By
Bank A/c |
|
75,000 |
||
|
|
|
|
|
March 14 |
By
Bank A/c |
|
36,000 |
||
|
|
|
|
|
March 14 |
By
Discount Allowed A/c |
|
1,000 |
||
|
|
|
|
1,12,000 |
|
|
|
1,12,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Sales Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 31 |
To
Balance c/d |
|
2,35,000 |
March 23 |
By
Cash A/c |
|
9,000 |
||
|
|
|
|
|
March 31 |
By
Sundries from Sales Book |
|
2,26,000 |
||
|
|
|
|
2,35,000 |
|
|
|
2,35,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Jagdish |
|||||||
|
Dr. |
|
|
|
|
|
|
Cr. |
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
2018 |
|
|
|
2018 |
|
|
|
|
March 15 |
To
Sales A/c |
|
1,14,000 |
March 31 |
By
Balance c/d |
|
1,14,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
1,14,000 |
|
|
|
1,14,000 |
|
April 1 |
To Balance b/d |
|
1,14,000 |
|
|
|
|
|
Discount Allowed
Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 14 |
To
Ramesh Chand |
|
1,000 |
March 31 |
By
Balance c/d |
|
1,000 |
||
|
|
|
|
1,000 |
|
|
|
1,000 |
||
|
April 1 |
To Balance b/d |
|
1,000 |
|
|
|
|
||
|
Shyam Lal |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 21 |
To
Cash A/c |
|
14,700 |
March 18 |
By
Purchases A/c |
|
15,000 |
||
|
March 21 |
To
Discount Received A/c |
|
300 |
|
|
|
|
||
|
|
|
|
15,000 |
|
|
|
15,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Rent Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 28 |
To
Cash A/c |
|
1,500 |
March 31 |
By
Balance c/d |
|
1,500 |
||
|
|
|
|
1,500 |
|
|
|
1,500 |
||
|
April 1 |
To Balance b/d |
|
1,500 |
|
|
|
|
||
|
Drawings
Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 31 |
To
Cash A/c |
|
500 |
March 31 |
By
Balance c/d |
|
500 |
||
|
|
|
|
500 |
|
|
|
500 |
||
|
April 1 |
To Balance b/d |
|
500 |
|
|
|
|
||
|
Discount
Received Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 31 |
To
Balance c/d |
|
300 |
March 21 |
By
Shyam lal |
|
300 |
||
|
|
|
|
300 |
|
|
|
300 |
||
|
|
|
|
|
April 1 |
By Balance b/d |
|
300 |
||
|
Salary Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2018 |
|
|
|
2018 |
|
|
|
||
|
March 25 |
To
Cash A/c |
|
2,500 |
March 31 |
By
Balance c/d |
|
2,500 |
||
|
|
|
|
2,500 |
|
|
|
2,500 |
||
|
April 1 |
To Balance b/d |
|
2,500 |
|
|
|
|
||
|
Trial Balance As on 30th
April 2021 |
||||
|
S. No. |
Particular |
J.F. |
Debit Amount (`) |
Credit Amount (`) |
|
1 |
Capital |
|
|
50,000 |
|
2 |
Purchases |
|
2,75,000 |
|
|
|
Computer
|
|
20,000 |
|
|
3 |
Hari |
|
|
2,55,000 |
|
10 |
Jagdish |
|
1,14,000 |
|
|
11 |
Sales |
|
|
2,35,000 |
|
12 |
Discount
Allowed |
|
1,000 |
|
|
13 |
Rent |
|
1,500 |
|
|
14 |
Discount
Received |
|
|
300 |
|
15 |
Cash |
|
11,800 |
|
|
16 |
Bank |
|
1,14,000 |
|
|
17 |
Drawings |
|
500 |
|
|
18 |
Salary |
|
2,500 |
|
|
|
|
|
5,40,300 |
5,40,300 |
|
|
|
|
|
|
Page No
11.39:
Question
18:
On 1st January, 2021, Ram of Kolkata commenced business
with a capital of ` 50,000 and entered into following transactions:
Pass the following transactions through proper books to the Ledger. Take out a
Trial Balance as on 31st January, 2021. The Cash Book must be balanced.
|
2021 |
|
` |
|
Jan. 1 |
Opened
a Bank Account and Deposited |
12,500 |
|
|
Purchased
Goods against Cash Payment |
20,000 |
|
|
Purchased
furniture for Shop |
5,000 |
|
|
Sold
goods to R. Raman, Kolkata |
5,000 |
|
Jan. 2 |
Bought
goods from Man Mohan, Delhi |
10,000 |
|
Jan. 3 |
Bought
stationery and paid by cash |
1,000 |
|
Jan. 5 |
Received
cash from R. Raman |
4,700 |
|
|
Discount
allowed to him |
300 |
|
Jan. 6 |
Sold
goods to Bimal, Kolkata |
7,500 |
|
Jan. 8 |
Bimal returned part of the goods supplied on the 6th instant |
1,500 |
|
Jan. 10 |
Paid
cash into bank |
1,000 |
|
Jan. 12 |
Paid
wages |
1,500 |
|
Jan. 13 |
Bought
on credit from the Union Furniture Co., Kolkata office desk |
1,500 |
|
Jan. 19 |
Paid
wages |
1,500 |
|
Jan. 21 |
Paid
to Man Mohan by cheque |
9,500 |
|
|
Discount
received |
500 |
|
Jan. 21 |
Sold
goods to Ramesh, Guwahati |
6,000 |
|
Jan. 22 |
Received
cheque from Bimal |
6,000 |
|
Jan. 23 |
Bought
goods from Man Mohan, Delhi |
7,000 |
|
Jan. 24 |
Drew
by cheque for personal use |
2,000 |
|
Jan. 27 |
Paid
wages |
1,500 |
|
Jan. 31 |
Rent
due to landlord |
1,000 |
Answer:
|
Cash Book |
|
||||||||
|
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
Date |
Particulars |
L.F. |
Cash (`) |
Bank (`) |
|
2017 |
|
|
|
|
2021 |
|
|
|
|
|
Jan 1 |
To
Capital A/c |
|
50,000 |
|
Jan 1 |
To
Bank A/c |
C |
12,500 |
|
|
Jan 1 |
To
Cash A/c |
C |
|
12,500 |
Jan 1 |
To
Purchases A/c |
|
20,000 |
|
|
Jan 1 |
To
R. Raman’s A/c |
|
4,700 |
|
Jan 1 |
To
Furniture A/c |
|
5,000 |
|
|
Jan 10 |
To
Cash A/c |
C |
|
1,000 |
Jan 3 |
To
Stationary A/c |
|
1,000 |
|
|
Jan 22 |
To
Bimal’s A/c |
|
|
6,000 |
Jan 10 |
To
Bank A/c |
C |
1,000 |
|
|
|
|
|
|
|
Jan 12 |
To
Wages A/c |
|
1,500 |
|
|
|
|
|
|
|
Jan 19 |
To
Wages A/c |
|
1,500 |
|
|
|
|
|
|
|
Jan 21 |
To
Man Mohan A/c |
|
|
9,500 |
|
|
|
|
|
|
Jan 24 |
To
Drawings A/c |
|
|
2,000 |
|
|
|
|
|
|
Jan 27 |
To
Wages A/c |
|
1,500 |
|
|
|
|
|
|
|
Jan 31 |
To
Balance C/d |
|
10,700 |
8,000 |
|
|
|
|
54,700 |
19,500 |
|
|
|
54,700 |
19,500 |
|
|
|
|
|
|
|
|
|
|
|
|
Purchases Book |
||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Amount (`) |
|
2021 |
|
|
|
|
|
Jan 02 |
Man
Mohan, Delhi |
|
|
10,000 |
|
Jan 23 |
Man
Mohan, Delhi |
|
|
7,000 |
|
Jan 31 |
Purchases A/c |
|
|
17,000 |
|
|
|
|
|
|
|
Sales Book |
||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Value (`) |
|
2021 |
|
|
|
|
|
Jan 01 |
R.
Raman |
|
|
5,000 |
|
|
|
|
|
|
|
Jan 06 |
Bimal, Kolkata |
|
|
7,500 |
|
|
|
|
|
|
|
Jan 21 |
Ramesh,
Guwahati |
|
|
6,000 |
|
|
|
|
|
|
|
Jan 31 |
Sales A/c Cr. |
|
|
18,500 |
|
|
|
|
|
|
|
Sales Return Book |
|||||
|
Date |
Particulars |
Invoice No. |
L.F. |
Details (`) |
Amount (`) |
|
2021 |
|
|
|
|
|
|
Jan 08 |
Bimal, Kolkata |
|
|
|
1,500 |
|
Jan 31 |
Sales Return
A/c Dr. |
|
|
|
1,500 |
|
|
|
|
|
|
|
|
Capital Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
2021 |
|
|
|
2021 |
|
|
|
|
Jan
31 |
To Balance c/d |
|
50,000 |
Jan
01 |
By
Cash A/c |
|
50,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
50,000 |
|
|
|
50,000 |
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
50,000 |
|
Purchases
Account |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
2021 |
|
|
|
2021 |
|
|
|
|
Jan 01 |
To
Cash A/c |
|
20,000 |
|
|
|
|
|
Jan 31 |
To
Sundries from Purchases Book |
|
17,000 |
Jan 31 |
By
Balance c/d |
|
37,000 |
|
|
|
|
37,000 |
|
|
|
37,000 |
|
Feb
01 |
To Balance b/d |
|
37,000 |
|
|
|
|
|
Ramesh, Guwahati |
|||||||
|
Dr. |
Cr. |
||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
2021 |
|
|
|
2021 |
|
|
|
|
Jan
021 |
To
Sales A/c |
|
6,000 |
Jan 31 |
By
Balance c/d |
|
6,000 |
|
|
|
|
6,000 |
|
|
|
6,000 |
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
6,000 |
|
R. Raman |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2021 |
|
|
|
2021 |
|
|
|
||
|
Jan 01 |
To
Sales A/c |
|
5,000 |
Jan 05 |
By
Cash A/c |
|
4,700 |
||
|
|
|
|
|
Jan 05 |
By
Discount Allowed A/c |
|
300 |
||
|
|
|
|
5,000 |
|
|
|
5,000 |
||
|
|
|
|
|
|
|
|
|
||
|
Sales Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2021 |
|
|
|
2021 |
|
|
|
||
|
Jan 31 |
To
Balance c/d |
|
18,500 |
Jan 31 |
By
Sundries from Sales Book |
|
18,500 |
||
|
|
|
|
18,500 |
|
|
|
18,500 |
||
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
18,500 |
||
|
Discount
Received Account |
|
||||||||||||||||
|
Dr. |
|
|
|
|
|
|
Cr. |
|
|||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
|||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|
|||||||||
|
Jan 31 |
To
Balance c/d |
|
500 |
Jan 21 |
By
Man Mohan A/c |
|
500 |
|
|||||||||
|
|
|
|
500 |
|
|
|
500 |
|
|||||||||
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
500 |
|
|||||||||
|
Discount Allowed
Account |
|||||||||||||||||
|
Dr. |
|
Cr. |
|||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
||||||||||
|
Jan 05 |
To
R.Raman’s A/c |
|
300 |
Jan 31 |
By
Balance c/d |
|
300 |
||||||||||
|
|
|
|
|
|
|
|
|
||||||||||
|
|
|
|
300 |
|
|
|
300 |
||||||||||
|
Feb
01 |
To
Balance b/d |
|
300 |
|
|
|
|
||||||||||
|
Drawings
Account |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2021 |
|
|
|
2021 |
|
|
|
||
|
Jan 24 |
To
Bank A/c |
|
2,000 |
Jan 31 |
By
Balance c/d |
|
2,000 |
||
|
|
|
|
2,000 |
|
|
|
2,000 |
||
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
2,000 |
||
|
|
|
|
|
|
|
|
|
|
|
|
Bimal |
|||||||||
|
Dr. |
|
Cr. |
|||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
||
|
2021 |
|
|
|
2021 |
|
|
|
||
|
Jan 06 |
To
Sales A/c |
|
7,500 |
Jan 08 |
By
Sales Return A/c |
|
1,500 |
||
|
|
|
|
|
Jan 22 |
By
Bank A/c |
|
6,000 |
||
|
|
|
|
|
|
|
|
|
||
|
|
|
|
7,500 |
|
|
|
7,500 |
||
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
Man Mohan, Delhi |
|
|||||||||||||||||
|
Dr. |
|
Cr. |
|
|||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|
||||||||||
|
Jan 21 |
To
Bank A/c |
|
9,500 |
Jan 02 |
By
Purchases A/c |
|
10,000 |
|
||||||||||
|
Jan 21 |
To
Discount Received A/c |
|
500 |
Jan 23 |
By
Purchases A/c |
|
7,000 |
|
||||||||||
|
Jan 31 |
To
Balance C/d |
|
7,000 |
|
|
|
|
|
||||||||||
|
|
|
|
|
|
|
|
|
|
||||||||||
|
|
|
|
17,000 |
|
|
|
17,000 |
|
||||||||||
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
17,000 |
|
||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Union Furniture Co. |
|
|||||||||||||||||
|
Dr. |
|
Cr. |
|
|||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|
||||||||||
|
Jan 31 |
To
Balance C/d |
|
1,500 |
Jan 13 |
By
Funiture A/c |
|
1,500 |
|
||||||||||
|
|
|
|
|
|
|
|
|
|
||||||||||
|
|
|
|
1,500 |
|
|
|
1,500 |
|
||||||||||
|
|
|
|
|
Feb
01 |
By
Balance b/d |
|
1,500 |
|
||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Furniture
Account |
|
|||||||||||||||||
|
Dr. |
|
Cr. |
|
|||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|
||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|
||||||||||
|
Jan 01 |
To
Cash A/c |
|
5,000 |
Jan 31 |
By
Balance c/d |
|
6,500 |
|
||||||||||
|
Jan 13 |
To
Union Funiture Co, A/c |
|
1,500 |
|
|
|
|
|
||||||||||
|
|
|
|
6,500 |
|
|
|
6,500 |
|
||||||||||
|
Feb
01 |
To
Balance b/d |
|
6,500 |
|
|
|
|
|
||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
Sales Return
Account |
||||||||||||||||||
|
Dr. |
|
Cr. |
||||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|||||||||||
|
Jan 31 |
To
Sundries from Sales Return Book |
|
1,500 |
July 31 |
By
Balance c/d |
|
1,500 |
|||||||||||
|
|
|
|
1,500 |
|
|
|
1,500 |
|||||||||||
|
Feb
01 |
To
Balance b/d |
|
1,500 |
|
|
|
|
|||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
Wages
Account |
||||||||||||||||||
|
Dr. |
|
Cr. |
||||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|||||||||||
|
Jan 12 |
To
Cash A/c |
|
1,500 |
July 31 |
By
Balance c/d |
|
4,500 |
|||||||||||
|
Jan 19 |
To
Cash A/c |
|
1,500 |
|
|
|
|
|||||||||||
|
Jan 27 |
To
Cash A/c |
|
1,500 |
|
|
|
|
|||||||||||
|
|
|
|
4,500 |
|
|
|
4,500 |
|||||||||||
|
Feb
01 |
To
Balance b/d |
|
4,500 |
|
|
|
|
|||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
Stationery
Account |
||||||||||||||||||
|
Dr. |
|
Cr. |
||||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|||||||||||
|
Jan 03 |
To
Cash A/c |
|
1,000 |
Jan 31 |
By
Balance c/d |
|
1,000 |
|||||||||||
|
|
|
|
1,000 |
|
|
|
1,000 |
|||||||||||
|
Feb
01 |
To
Balance b/d |
|
1,000 |
|
|
|
|
|||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
Rent Account |
||||||||||||||||||
|
Dr. |
|
Cr. |
||||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|||||||||||
|
Jan 31 |
To
Outstanding Rent A/c |
|
1,000 |
Jan 31 |
By
Balance c/d |
|
1,000 |
|||||||||||
|
|
|
|
1,000 |
|
|
|
1,000 |
|||||||||||
|
|
|
|
|
Feb
01 |
By Balance b/d |
|
1,000 |
|||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
Outstanding
Rent Account |
||||||||||||||||||
|
Dr. |
|
Cr. |
||||||||||||||||
|
Date |
Particulars |
J.F. |
Amount (`) |
Date |
Particulars |
J.F. |
Amount (`) |
|||||||||||
|
2021 |
|
|
|
2021 |
|
|
|
|||||||||||
|
Jan 31 |
To
Balance c/d |
|
1,000 |
Jan 31 |
To
Rent A/c |
|
1,000 |
|||||||||||
|
|
|
|
1,000 |
|
|
|
1,000 |
|||||||||||
|
|
|
|
|
Feb
01 |
To
Balance b/d |
|||||||||||||