Page 145 - Office Practice and Accounting -9

Ashadh 7 Furniture A/c................................................................Dr 2,000
To Cash A/c
(Being Purchased furniture ) 2,000
Ashadh 9 Rent A/c ....................................................................... Dr 2,000
To cash A/c
(Being paid rent ) 2,000
Ashadh 11 Bank A/c.......................................................................Dr 6800
To Cash A/c
(Being Cash deposited in to the Bank ) 6800
Ashadh 12 Drawing A/c Dr 1,000
To Purchase A/c
(Being goods withdrawal for private use ) 1,000
Ashadh 15 Drawing A/c...................................................................Dr 500
To Bank A/c 500
(Being withdrew from bank for personal use)
Ashadh 16 Purchase A/c...................................................................Dr 1,000
To Dev A/c 1,000
(Being goods purchased from Dev)
Ashadh 18 Amir A/c.......................................................................Dr 500

To Sales A/c 500
(Being goods sold to Amir )
Ashadh 21 Rent A/c.......................................................................Dr 2000
To Bank A/c 2000

(Being Rent paid by Cheque )

Dr Cash A/c Cr

Date Particulars JF Amount Date Particulars JF Amount
Ashadh 1 To Capital A/c 30,000 Ashadh 3 By Purchase A/c 2000
Ashadh 5 To Sales A/c 1000 Ashadh 7 By Furniture A/c 2000
Ashadh 9 By Rent A/c 2000
Ashadh 11 By Bank A/c 6,800
Ashadh 31 By Balance c/d 18,200
31,000 31,000
Shrawan To Balance b/d 18,200
1

Office Practice and Accounting 9 141