Page 147 - Office Practice and Accounting -9
P. 147
Dr Rent A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash. 9 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 Drawing A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash 12 To Purchases A/c 1,000 Ash.. 31 By Balance c/d 1,500
Ash. 15 To Bank A/c 500
1,500 1,500
Shrawan 1 To Balance b/d 1,500
Dr Dev A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash. 31 To Balance c/d 1,000 Ash.. 16 By Purchase A/c 1,000
1,000 1,000
Shrawan 1 By balance b/d. 1,000
Dr Amir A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash. 18 To sales A/c 500 Ash.. 31 By Balance C/d 500
500 500
Shrawan 1 To Balance b/d 500
Dr Rent A/c Cr
Date Particulars JF Amount Date Particulars JF Amount
Ash. 9 To Bank A/c 2,000 Ash.. 31 By Balance C/d 2,000
2,000 2,000
Shrawan To Balance b/d 2,000
1
Office Practice and Accounting 9 143
