In the books of Preetam Enterprises.

Journal
Date
2012
Jun-01

Jun-01

Jun-01

Jun-05

Jun-08

Jun-15

Jun-17

Jun-20

Jun-22

Jun-25

Jun-26

Jun-27

Jun-28

Particulars
Cash A/c
To Capital a/c
(Started business with Capital)
Machinery A/c
To Cash A/c
(Brought Machinery)
Furniture A/c
To Cash A/c
(Purchased Furniture)
Purchase A/c
To Himesh A/c
(Purchased Goods from Himesh)
Laptop A/c
To Cash A/c
(Brought Laptop)
Reena A/c
To Sales A/c
(Sold Goods to Reena)
Cash A/c
To Sales A/c
(Sold Goods to Mayank on Cash basis)
Purchase A/c
To Prathamesh A/c
(Brought Goods on credit from Prathamesh)
Bank A/c
To Sales A/c
(Sold Goods to Piyush against acceptance
of cheque)
Pranesh A/c
To Sales A/c
(Sold Goods to Pranesh)
Cash A/c
To Reena A/c
(Received full amount from Reena)
Cash A/c
To Pranesh A/c
(Received outstanding amount from
Pranesh)
Himesh A/c
To Cash A/c
(Paid to Himesh)

L.F
.

Debit
Amount

Credit
Amount

2,00,000
2,00,000
50,000
50,000
20,000
20,000
25,000
25,000
30,000
30,000
25,000
25,000
20,000
20,000
15,000
15,000
20,000
20,000

15,000
15,000
25,000
25,000
15,000
15,000

25,000
25,000

Jun-29

Rent A/c
To Cash A/c
(Paid Rent)
Salary A/c
To Cash A/c
(Paid Salary)
Total

Jun-30

30,000
30,000
20,000
20,000
5,35,000

5,35,000

Ledger:

Dr.
Date
2012

Particulars

Jun-01
Jun-17
Jun-26
Jun-27

To
To
To
To

J.F.

Cash
A/c
Amount

Capital A/c
Sales A/c
Reena A/c
Pranesh A/c

2,00,00
0
20,000
25,000
15,000

Jul-01 To Balance b/d

2,60,00
0
85,000

Dr.
Date
2012

Particulars

J.F.

Capital
A/c
Amount
2,00,00
0
2,00,00
0

Jun-30 To Balance c/d

Date
2012
Jun-01
Jun-01
Jun-08
Jun-28
Jun-29
Jun-30
Jun-30

Date
2012

Particulars

J.F.

By Machinery
A/c
By Furniture A/c
By Laptop Ac
By Himesh A/c
By Rent A/c
By Salary A/c
By Balance c/d

Particulars

50,000
20,000
30,000
25,000
30,000
20,000
85,000
2,60,00
0

J.F.

Jun-01 By Cash A/c

Jul-01 To Balance b/d

J.F.

Machinery A/c
Amount Date
Particulars
2012
50,000 Jun-30 By Balance c/d
50,000
50,000

Cr.
Amount
2,00,00
0
2,00,00
0
2,00,00
0

Jul-01 By Balance b/d

Dr.
Date
Particulars
2012
Jun-01 To Cash A/c

Cr.
Amount

J.F.

Cr.
Amount
50,000
50,000

Dr.
Date
Particulars
2012
Jun-01 To Cash A/c

J.F.

Jul-01 To Balance b/d

Dr.
Date
Particulars
2012
Jun-05 To Himesh A/c
To Prathamesh
Jun-20 A/c

J.F.

Dr.
Date
Particulars
2012
Jun-15 To Sales A/c

Dr.
Date
2012

Particulars

Jun-30 To Balance c/d

Purchase A/c
Amount Date
Particulars
2012
25,000 Jun-30 By Balance c/d

J.F.

J.F.

J.F.

J.F.

J.F.

Date
Particulars
2012
25,000 Jun-05 By Purchase A/c
25,000

Reena
A/c
Amount

Date
Particulars
2012
25,000 Jun-26 By Cash A/c
25,000

Date
2012
Jun-15
Jun-17
Jun-22
80,000 Jun-25
80,000
Jul-01

Cr.
Amount
40,000

40,000

Himesh
A/c
Amount

Sales
A/c
Amount

Cr.
Amount
20,000
20,000

15,000
40,000
40,000

Jul-01 To Balance b/d

Dr.
Date
Particulars
2012
Jun-28 To Cash A/c

Furniture A/c
Amount Date
Particulars
2012
20,000 Jun-30 By Balance c/d
20,000
20,000

Particulars
By
By
By
By

Reena A/c
Cash A/c
Bank A/c
Pranesh A/c

By Balance b/d

J.F.

Cr.
Amount
25,000
25,000

J.F.

Cr.
Amount
25,000
25,000

J.F.

Cr.
Amount
25,000
20,000
20,000
15,000
80,000
80,000

Dr.
Date
Particulars
2012
Jun-30 To Balance c/d

Dr.
Date
Particulars
2012
Jun-25 To Sales A/c

Dr.
Date
Particulars
2012
Jun-29 To Cash A/c

J.F.

J.F.

J.F.

Jul-01 To Balance b/d

Dr.
Date
Particulars
2012
Jun-30 To Cash A/c

J.F.

Jul-01 To Balance b/d

Dr.
Date
Particulars
2012
Jun-08 To Cash A/c

J.F.

Jul-01 To Balance b/d

Dr.
Date
2012

Particulars

J.F.

Prathamesh A/c
Amount Date
Particulars
2012
15,000 Jun-20 By Purchase A/c
15,000
Jul-01 By Balance b/d
Pranesh A/c
Amount Date
Particulars
2012
15,000 Jun-27 By Cash A/c
15,000
Rent A/c
Amount

Date
Particulars
2012
30,000 Jun-30 By Balance c/d
30,000
30,000

Salary
A/c
Amount

Date
Particulars
2012
20,000 Jun-30 By Balance c/d
20,000
20,000

Laptop
A/c
Amount

Date
Particulars
2012
30,000 Jun-30 By Balance c/d
30,000
30,000

Bank
A/c
Amount

Date
2012

Particulars

J.F.

Cr.
Amount
15,000
15,000
15,000

J.F.

Cr.
Amount
15,000
15,000

J.F.

Cr.
Amount
30,000
30,000

J.F.

Cr.
Amount
20,000
20,000

J.F.

Cr.
Amount
30,000
30,000

J.F.

Cr.
Amount

Jun-22 To Sales A/c

Jul-01 To balance b/d

20,000
20,000
20,000

Trial Balance as on
June 30, 2012

Particulars.
Cash A/c
Capital A/c
Machinery A/c
Furniture A/c
Purchase A/c
Sales A/c
Prathamesh
A/c
Rent A/c
Salary A/c
Laptop A/c
Bank A/c
Total

Debit
85,000

Credit
2,00,000

50,000
20,000
40,000
80,000
15,000
30,000
20,000
30,000
20,000
2,95,000

2,95,000

Jun-30 By Balance c/d

20,000
20,000