Page 146 - Office Practice and Accounting -9
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Dr Capital A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash.31 To Balance c/d 30,000 Ash.1 By Cash A/c 30,000
30,000 30,000
Shrawan 1 By Balance b/d 30,000
Dr Purchase A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash.3 To Cash A/c 2,000 Ash.12 By Drawing A/c 1,000
Ash.16 To Dev A/c 1,000 Ash.31 By Balance c/d 2,000
3,000 3,000
Shrawan. 1 To Balance b/d 2,000
Dr Sales A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash. 31 To Balance c/d 1,500 Ash.5 By Cash A/c 1,000
Ash.18 By Amir A/c 500
1,500 1,500
Shrawan 1 By Balance b/d 1,500
Dr Furniture A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash.,7 To Cash A/c 2,000 Ash.. 31 By Balance c/d 2,000
2,000 2,000
Shrawan. 1 To Balance b/d 2,000
Dr Bank A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash. 11 To Cash A/c 6,800 Ash. 15 By Drawing A/c 500
Ash. 21 By Rent A/c 2,000
Ash. 31 By Balance c/d 4,300
6,800 6,800
Shrawan.1 To Balance b/d 4,300
142 Office Practice and Accounting 9
