This document contains 62 journal entries recording various transactions of a business. It records the initial capital investment, purchases and sales of assets and inventory, expenses paid by cash and cheque, receipts of rent, salary and other income, outstanding balances, and adjustments for prepaid, accrued, and received in advance items. The purpose is to record all financial transactions of the business for the accounting period.
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Vocher Entry
This document contains 62 journal entries recording various transactions of a business. It records the initial capital investment, purchases and sales of assets and inventory, expenses paid by cash and cheque, receipts of rent, salary and other income, outstanding balances, and adjustments for prepaid, accrued, and received in advance items. The purpose is to record all financial transactions of the business for the accounting period.
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VOCHER ENTRY
1. RAM STARTED BUSINESS WITH CASH 900,000.
Ram Dr. 9,00,000
To Ram’s Capital Cr. 9,00,000
2. Purchase Furniture For Cash 40,000.
Furniture Dr.40,000 To Cash Cr. 40,000 3. Purchase Machinery For Cash 50,000.
Machinery Dr. 50,000
To Cash Cr. 50,000
4. Purchase Goods For Cash 3000.
Goods Dr. 3000
To Cash Cr. 3000
5. Purchase car from Sanjay. 52650
Car Dr. 52,650
To Cash Cr. 52,650
6. Paid cash into bank 12000. Bank Dr. 12000 To Cash Cr. 12000 7. Paid Wages 5000 Wages Dr. 5000 To Cash Cr. 5000 8. Paid Salary 3000 Salary Dr. 3000 To Cash Cr. 3000 9. Paid Rent 15000 Rent Dr. 15000 To Cash Cr. 15000 10. Paid Commission 10000 Commission Dr. 10000 To Cash Cr. 10000 11. Paid Sundry Expenses 2000 Sun. Exp. Dr. 2000 To Cash Cr. 2000 12. Paid Electricity Bill 14500 Electricity Bill Dr. 14500 To Cash Cr. 14500 13. Paid Water Bill 1000 Water Bill Dr. 1000 To Cash Cr. 1000 14. Paid cash for repairing 3000
Repairing Dr. 3000
To Cash Cr. 3000
15. Paid dish recharge through Cheque 600.
Dish Recharge Dr. 600 To Bank Cr. 600 16. Paid Misc. Expenses through on account 1000 Misc. Exp. Dr. 1000 To Bank Cr. 1000 17. Paid Rent by Cheque. 25000 Rent Dr. 25000 To Bank Cr. 25000 18. Depreciation on furniture 2000 Dep. Dr. 2000 To Furniture Cr. 2000 19. Depreciation on machinery 5000
Dep. Dr. 5000
To Machinery Cr. 5000
20. Depreciation on Car 10000
Dep. Dr. 10000 To Car Cr. 10000 21. Sold furniture for cash 80000 Cash Dr. 80000 To Furniture Cr. 80000 22. Sold machinery for cash 125000 Cash Dr. 125000 To Machinery Cr. 125000 23. Sold good to Anjali 362000 Anjali Dr.362000 To Goods Cr. 362000 24. Sold to Mahi 85000 Mahi Dr. 85000 To Sales Cr. 85000 25. Sold to Sanya 126000 Sanya Dr. 126000 To Sales Cr. 126000 26. Sold furniture to anshika 36000 Anshika Dr. 36000 To Furniture Cr. 36000 27. Rent Received 145000 Cash Dr. 145000 To Rent Rec Cr. 145000 28. Salary Received 25600 Cash Dr. 256000 Salary Rec Cr. 256000 29. Interest Received 50000
Cash Dr. 50000
Interest Rec Cr. 50000
30. Commission Received 12500
Cash Dr. 50000
To Commission Rec Cr. 50000
31. Purchase for Gupta 147000 Purchase Dr. 147000 To Gupta Cr. 147000 32. Purchase furniture from Sunil 14800 Purchase Dr.14800 To Furniture Cr. 14800 33. Purchase from Sanjay 8000 Purchase Dr. 8000 To Sanjay Cr. 8000 34. Purchase from Sohan 13000 Purchase Dr. 13000 To Sohan Cr. 13000 35. Rent outstanding 3000 Rent Dr. 3000 To O/s Rent Cr. 3000 36. Commission outstanding 6200 Commission Dr. 6200 To O/s Commission Cr. 6200 37. Interest outstanding 9000 Interest Dr. 9000 To O/s Interest Cr. 9000 38. Salary outstanding 15000
Salary Dr. 15000
To O/s Salary Cr. 15000
39. Sold furniture costing 7000 for cash 10000
Cash Dr. 10000 To Furniture Cr. 7000 To P & L Cr. 3000 40. Sold machinery costing 75000 for cash 90000 Cash Dr. 90000 To Machinery Cr. 75000 To P & L Cr. 15000 41. Paid cash into bank 60000 Bank Dr. 60000 To Cash Cr. 60000 42. Cash deposit into bank 15000 Bank Dr. 15000 To Cash Cr. 15000 43. Atm Withdrawal 5000 Cash Dr. 5000 To Bank Cr. 5000 44. Bank Transvers SBI to PNB 2000 SBI Dr. 2000 To PNB Cr. 2000 45. Bank Transvers ICICI to HDFC 2000 ICICI Bank Dr. 2000 To HDFC Bank Cr. 2000 46. Atm Withdrawals 12000 Cash Dr. 12000 To Bank Cr. 12000 47. Prepaid commission 2300 Prepaid commission Dr. 2300 To Cash Cr. 2300 48. Prepaid rent 14000 Prepaid Rent Dr. 14000 To Cash Cr. 14000 49. Prepaid wages 3000 Prepaid Wages Dr. 3000 To Cash Cr. 3000 50. Prepaid salary 10000 Prepaid Salary Dr. 10000 To Cash Cr. 10000 51. Prepaid interest 3500 Prepaid Interest Dr. 3500 To Cash Cr. 3500 52. Paid rent in advance 2000 Prepaid Rent Dr. 2000 To Cash Cr. 2000 53. Paid commission in advance 3600 Prepaid commission Dr. 2300 To Cash Cr. 2300 54. Accrued rent 8000 Accrued Rent Dr. 8000 To Rent Rec. Cr. 8000 55. Accrued Commission 9000 Accrued Commission Dr. 9000 To Comm. Rec Cr. 9000 56. Accrued Interest 4000 Accrued Interest Dr. 4000 To Int. Rec Cr. 4000 57. Accrued Salary 9600 Accrued Salary Dr. 9600 To Salary Rec. Cr. 9600 58. Rent received in advance 60000 Cash Dr. 60000 To Rent rec in adv. Cr. 60000 59. Commission received in advance 69000 Cash Dr. 69000 To Comm. rec in adv. Cr. 69000 60. Interest received in advance 55000 Cash Dr. 55000 To Int. rec in adv. Cr. 55000 61. Salary received in advance 245000 Cash Dr. 245000 To Salary rec in adv. Cr. 245000 62. Withdraw cash for personal use 5000 Drawing Dr. To Cash Cr. 5000