L.F.

Date Particulars Debit

No.
Jul-01 Cash A/C -----------------------------------------------------------------Dr. 15,000

Machinery A/C -----------------------------------------------------------Dr. 20,000

To Capital A/C
(Being business started with cash and machinery)
4 Purchases A/C -----------------------------------------------------------Dr. 9,000
To Cash A/C
To Discournt Received A/C
(Being goods purchase on cash and 10% cash discount earned)
9 Amar's A/C --------------------------------------------------------------Dr. 3,000
To Sales A/C

(Being goods sold to amar on credit)

12 Advertisement A/C -------------------------------------------------------Dr. 700
To Goods distributed as free sample A/C
(Being good distributed as free sample to the people)
14 Stationery A/C -----------------------------------------------------------Dr. 550
To Cash A/C
(Being stationery purchased and cash paid)
18 Cash A/C ----------------------------------------------------------------Dr. 950
To Bad debts revovery A/C
(Being bad debts recovered from dhanshree)

21 Purchases A/C -----------------------------------------------------------Dr. 3,000

To Abhiram's A/C
(Being goods purchase on credit from Abiram)
24 Abhiram's A/C -----------------------------------------------------------Dr. 3,000
To Cash A/C
To Discount Received A/C
(Being cash paid and discount earned)
27 Furniture A/C ------------------------------------------------------------Dr. 2,500
To Cash A/C
(Being good exchanged agianst furniture)

31 Cash A/C ----------------------------------------------------------------Dr. 5,000

Drawing A/C -------------------------------------------------------------Dr. 3,000
 To Bank A/C
Total 65,700

Particulas Debit
Cash A/c 6,950
Mcahinery A/C 20,000
Capital

Purchases 12,000
Discount received A/C
Aman's A/C 3,000
Sales A/C
Adversitment A/C 700
Goods distr. Free sample
stationery 550
bad debts recovery A/C
furniture 2,500

Draing A/C 3,000

Bank A/C

48,700
Credit
Cash A/C
J.F.
Date Particulars Amount Date
No.
35,000 Jul-01 To Capital A/C 15,000 4
18 To Bad Debts Recovery A/C 950 14
31 To Bank 5,000 24
8,100 27
900
20,950
To Balance b/d 6,950.00
3,000 Machinery A/C
J.F.
Date Particulars Amount Date
No.
Jul-01 To Capital A/C 20,000
700

550 20,000
To Balance b/d 20,000

950
Capital A/C
J.F.
Date Particulars Amount Date
No.
3,000 Jul-01
1

2,850 To Balance c/d 35,000

150 35,000

2,500
Purchases A/C
J.F.
Date Particulars Amount Date
No.
4 To Cash A/C 8,100
 8,000 To Discount Received A/C 900
65,700 21 To Abhiram's A/C 3,000

12,000
Credit To Balance b/d 12,000

35,000 Discount Received A/C

J.F.
Date Particulars Amount Date
No.
1050 4
24
3,000
To Balance c/d 1050
700 1050

950
Aman's A/C
J.F.
Date Particulars Amount Date
No.
8,000 9 To Sales A/C 3,000

48,700

3,000
To Balance b/d 3,000

Sales A/C
J.F.
Date Particulars Amount Date
No.
9
sh A/C
J.F.
Particulars Amount Date
No.
By Purchases A/C 8,100 12
By Stationery A/C 550
Abhiram's A/C 2,850
By Furniture A/C 2,500
By Balance c/d 6,950
20,950

inery A/C Goods

J.F.
Particulars Amount Date
No.

By Balance c/d 20,000

20,000

tal A/C
J.F.
Particulars Amount Date
No.
By Cash A/C 15,000 14
By Machinery A/C 20,000

35,000
To Balance b/d 35,000

ases A/C
J.F.
Particulars Amount Date
No.
 By Balance c/d 12,000
12,000

Received A/C
J.F.
Particulars Amount Date
No.
By Purchases A/C 900 24
By Abhiram's A/C 150 24

1050
By Balance b/d 1050

n's A/C
J.F.
Particulars Amount Date
No.
27

By Balance c/d 3,000

3,000

es A/C
J.F.
Particulars Amount Date
No.
By Aman's A/C 3,000 31

Date
 Advertisement A/C
J.F. J.F.
Particulars Amount Date Particulars
No. No.
To Goods distr. As free sample 700

Goods Distributed as free sample A/C

J.F. J.F.
Particulars Amount Date Particulars
No. No.
12 By Advertisement A/C

Stationery A/C
J.F. J.F.
Particulars Amount Date Particulars
No. No.
To Cash A/C 550

Bad Debts recovery A/C

J.F. J.F.
Particulars Amount Date Particulars
No. No.
18 By Cash A/C
 Abhiram's A/C
J.F. J.F.
Particulars Amount Date Particulars
No. No.
To Cash A/C 2,850 21 By Purchases A/C
To Discount Received A/C 150

Furniture A/C
J.F. J.F.
Particulars Amount Date Particulars
No. No.
To Cash A/C 2,500

Drawing A/C
J.F. J.F.
Particulars Amount Date Particulars
No. No.
To Bank A/C 3,000

Bank A/C
J.F. J.F.
Particulars Amount Date Particulars
No. No.
31 By Cash A/C
31 By Drawing A/C
Amount

Amount
700

Amount

Amount
950
Amount
3,000

Amount

Amount

Amount
5,000
3,000