Page 126 - Office Practice and Accounting -9

Asoj 16 : Received from Bhuwan Rs 1,800 in full settlement
Asoj 18 : Withdrew goods for personal use Rs 1,000
Asoj 20 : Drawn cash from business for personal use Rs 2,000
Asoj 22 : Paid telephone charges Rs 500
Asoj 23 : Cash paid to Dhruba Rs 400 in full settlement

Asoj 25 : Paid for stationery Rs 7200, rent Rs 500 and salaries to staff Rs 1,000

Journal Book of XYZ Ltd.

Date Particulars LF Dr (Rs) Cr (Rs)
Asoj 1 Cash A/c ..............................................................Dr. 2,50,000
To Capital A/c 2,50,000
(Being business started with cash)
Asoj 3 Bank A/c..............................................................Dr.
To Cash A/c 10,000
(Being cash deposited to the bank) 10,000
Asoj 5 Purchase A/c..............................................................Dr.
To Cash A/c 5,000
(Being Purchased goods for cash) 5,000
Asoj 8 Cash A/c..............................................................Dr.
To sales A/c 4,000
(Being goods sold for cash) 4,000
Asoj 10 Furniture A/c..............................................................Dr.
To Bank A/c 5,000
(Being furniture purchased and paid by cheque) 5,000
Asoj 12 Bhuwan A/c..............................................................Dr.
To sales A/c 2,000
(Being goods sold to Bhuwan) 2,000
Asoj 14 Purchase A/c..............................................................Dr.
To Dhruba A/c 1,000
(Being Purchased goods from Dhruba) 1,000
Asoj 15 Dhruba A/c..............................................................Dr.
To Purchase return A/c 500
(Being goods returned to Dhruba) 500
Asoj 16 Cash A/c..............................................................Dr.
Discount A/c..............................................................Dr. 1,800
To Bhuwan A/c 200
(Being cash received from Bhuwan in full settlement and
allowed him Rs 200 Discount)
2,000

122 Office Practice and Accounting 9