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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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0% found this document useful (0 votes)
65 views10 pages

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.

Uploaded by

pravinkumar22366
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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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

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