Page 105 - Account 10

Dr. Capital A/c Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-31 To Balance c/d 20,000 075-1-1 By Cash A/c 20,000
20,000 20,000
075-2-1 To Balance b/d 20,000

Dr. Bank A/c Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-2 To Cash A/c 15,000 075-1-31 By Balance c/d 15,000
15,000 15,000
075-2-1 To Balance b/d 15,000

Dr. Purchase A/c Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-3 To Cash A/c 1,000 075-1-31 By Balance c/d 3,000

075-1-6 To Kailash & Co. A/c 2,000
3,000 3,000
075-2-1 To Balance b/d 3,000

Dr. Furniture A/c Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-4 To ABC Furniture 15,000 075-1-31 By Balance c/d 15,000
15,000 15,000
075-2-1 To Balance b/d 15,000

Dr. ABC Furniture’s A/c Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-31 To Balance c/d 15,000 075-1-31 By Furniture A/c 15,000
15,000 15,000
By Balance c/d 15,000

Dr. Kailash & Co.’s A/c Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-31 To Balance c/d 2,000 075-1-6 By Purchase A/c 2,000
2,000 2,000
2075-2-1 By Balance c/d 2,000
Dr. Sales A/c Cr.

Date Particulars J.F. Amount Date Particulars J.F. Amount
075-1-31 To Balance c/d 1,700 075-1-8 By Cash A/c 1,700
1,700 1,700
2075-2-1 By Balance c/d 1,700

104 Aakar’s Office Practice and Accountancy - 10 Trial Balance 105