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Cash account Dr Date Particular Amount 100000 15000 19500 1700 Date

Total To balance b/d

136200 85600

Owner capital account Dr Date Particular To balance b/d Amount 100000 100000 Date 1-Mar

Total

Purchase account Dr Date Particular To Rani To cash To shoban A/c Amount 10000 20000 10000 Date

Total To balance b/d

40000 40000

Rani account Dr Date Particular To cash to discount Amount 9800 200 Date

Total To balance b/d

10000 0

govind account Dr Date Particular To sales Amount 20000 Date

Total To balance b/d Sales account Dr Date Particular To balance b/d

20000 0

Amount 35000

Date

Total

35000 0

Salaries account Dr Date Particular To cash A/c Amount 5000 Date

Total To balance b/d

5000 5000

bank account Dr Date Particular to cash A/c to intrest Amount 10000 500 Date

Total To balance b/d

10500 7800

sobhan account Dr Date Particular to cash a/c To balance b/d Amount 4000 6000 Date

Total

10000 0 discount received account

Dr Date

Particular To balance b/d

Amount 200

Date

Total

200

discount allowed account Dr Date Particular to govind Amount 500 Date

Total To balance b/d

500 500

Ad account Dr Date Particular to bank A/c Amount 700 Date

Total To balance b/d stationary account Dr Date Particular to cah A/c

700 700

Amount 800

Date

Total To balance b/d furniture account Dr Date Particular to bank A/c

800 800

Amount 2000

Date

Total To balance b/d Intrest Acc Dr Date Particular

2000 300

Amount

Date

To balance b/d

500

Total

500

Drawings Acc Dr Date Particular to cah Amount 1000 Date

Total To balance b/d

1000 1000

Ravi account Dr Date Particular To sales ac to discount allowed To sales ac Amount 28000 1000 3500 Date

Total

32500

madhu account Dr Date Particular to cash ac to goods ret to bank ac Amount 3000 1000 8000 Date

Total

12000

Furniture account Dr Date Particular By Godrej by ramesh by sales by loss Amount 25000 5000 3000 2000 35000 Date

Total

Buildings account Dr Date Particular to cash ac to suchir to sans a/c Amount 125000 100000 75000 Date

Total

300000

mahesh account Dr Date Particular balance to sales Amount 10000 12000 Date

Total Ramu account Dr Date Particular by cash by retu

22000

Amount 5000 3000

Date

Total

8000

Particular

By balance c/d

Cr Amount 20000 5000 9800 10000 800 4000 1000 85600 136200 85600

debit > credit

Particular To Cash A/c

Cr Amount 100000 100000 100000

By balance c/d

100000

Particular by balance c/d

Cr Amount 40000

40000 40000

Particular By Purchase

Cr Amount 10000

10000

Particular by cash by discount

Cr Amount 19500 500

20000

Particular by govind by cash

Cr Amount 20000 15000

By balance c/d

35000 35000

0 35000

Particular By balance c/d

Cr Amount 5000

5000

0 5000

Particular by furniture A.c by ads ac By balance c/d

Cr Amount 2000 700 7800

10500

0 7800

Particular by purchase A/c

Cr Amount 10000

By balance c/d

10000 6000

0 6000

Particular by Rani A/c

Cr Amount 200

By balance c/d

200 200

0 200

Particular By balance c/d

Cr Amount 500

500 0

0 500

Particular By balance c/d

Cr Amount 700

700 0

0 700

Particular By balance c/d

Cr Amount 800

800 0

0 800

Particular By cah By balance c/d

Cr Amount 1700 300

2000 0

0 300

Particular

Cr Amount

By bank

500

By balance c/d

500 500

0 500

Particular By balance c/d

Cr Amount 1000

1000

0 1000 141700

141700

Particular by cash by goods returned bank a/c by cash

Cr Amount 2500 600 14400 2000 19500 13000

Particular by purchase by disount by purchase by purchas ea/c

Cr Amount 20000 500 4000 2000 26500 -14500

Particular to depreciation to rajesh

Cr Amount 1000 10000

11000

24000

Particular to depreciation

Cr Amount 30000

30000

270000

Particular by cash by mahesh by bank

Cr Amount 5000 2000 10000

17000

5000

Particular balance by purch purch

Cr Amount 15000 18000 10000

43000

-35000