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Solution for PM Students

Solution for PM Students

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Published by api-3837252

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Published by: api-3837252 on Oct 19, 2008
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03/18/2014

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Journal of M/s
Date
Particulars
LF
Debit Amt
Credit Amt
2007
01/04
Cash A/c
Dr.
Goods A/c
Dr.
To Owner\u2019s Capital A/c
(Business started with cash and tradable goods)
500000
500000
1000000
02/04 Bank of India A/c
Dr
To Cash A/c
(Current account opened with BOI by cash)
400000
400000
03/04 Lease Rent A/c
Dr.

To Bank of India A/c
(Lease rent for the year paid by cheque no \u2026\u2026.
wide receipt no. \u2026. dated \u2026..)

60000
60000
10/04 Godown Rent A/c
Dr.
To Cash A/c
(Rent for godown for the month of April paid by
cash wide receipt no. \u2026\u2026 dated. \u2026\u2026 )
4000
4000
20/04 Bank of India A/c
Dr.
To Security Deposit A/c
(Received security deposit from M/s Best Deals
Ranchi by cheque no. \u2026 issued receipt no. \u2026 )
200000
200000
22/04 M/s Best Deals\u2019 A/c
Dr.
To Sales A/c
(Good sent under invoice no. \u2026\u2026\u2026)
150000
150000
01/05 Bank of India A/c
Dr.

To Security Deposit A/c
(Received security deposit from M/s High Tech
Distributors, Ramgarh by cheque no. \u2026. Issued
receipt no. \u2026 \u2026 dated \u2026.)

150000
150000
01/05 Salary A/c
Dr.
Sales Commission A/c
Dr.
To Mr. Ram Rahim\u2019s A/c
(Salary for 19 days payable @ Rs. 3500 /month
and sales comm. @ 0.5% on Rs.150000 due)
2217
750
2967
05/05 M/s High Tech Distributor\u2019s A/c
Dr.
To Sales A/c
(Good sent under invoice no. \u2026\u2026\u2026)
100000
100000
07/05 Mr. Ram Rahim\u2019s A/c
Dr.

To Bank of India A/c
(Salary and commission for April 07 paid by
cheque no. \u2026.. dated \u2026..)

2967
2967
07/05 Traveling Expenses A/c
Dr.
Wages A/c
Dr.
To Cash A/c
(Traveling exp. and wages to temporary staff paid
by voucher no. \u2026\u2026\u2026. And \u2026\u2026.)
1200
1500
2700
20/05 Bank of India A/c
Dr.
To Best Deals\u2019 A/c
(Recvd by cheque no. \u2026.. issued receipt no. \u2026..)
100000
100000
22/05 M/s Best Deals\u2019 A/c
Dr.
To Sales A/c
(Good sent under invoice no. \u2026\u2026\u2026)
125000
125000
01/06 Bank of India A/c
Dr.
To High Tech Distributor\u2019s A/c
(Recvd by cheque no. \u2026\u2026.. issued receipt no..)
100000
100000
01/06 Salary A/c
Dr.

To Mr. Ram Rahim\u2019s A/c
To Mr. Joseph\u2019s A/c
To Mr. Mohd Ali\u2019s A/c

(Salary for the month of May due for whole
month, 22 days and 17 days respectively)

6919
3500
1774
1645

01/06 Sales Commission A/c
Dr.
To Mr. Ram Rahim\u2019s A/c
(0.5 Sales comm. due for the month of May on
Rs. 225000)
1125
1125
05/06 M/s High Tech Distributor\u2019s A/c
Dr.
To Sales A/c
(Good sent under invoice no. \u2026\u2026\u2026)
110000
110000
07/06 Mr. Ram Rahim\u2019s A/c
Dr.
Mr. Joseph\u2019s A/c
Dr.
Mr. Mohd Ali\u2019s A/c
Dr.
To Bank of India A/c
(Salary and sales commission for May paid)

4625 1774 1645

8044
07/06 Traveling Expenses A/c
Dr.
To Cash A/c
(Traveling exp. paid by voucher no. \u2026\u2026\u2026.)
2000
2000
10/06 Auto A/c
Dr.
To Auto Vendor\u2019s A/c

(Auto purchased from (vendor\u2019s name) on 11
monthly installment of Rs. 10000 by making a
down payment of Rs. 40000)

150000
150000
10/06 Auto Vendor\u2019s A/c
Dr.
To Bank of India A/c
(Down payment for auto made by cheque no. \u2026)
40000
40000
11/06 Petrol (or Fuel) Expenses A/c
Dr.
To Cash A/c
(Fuel/petrol for auto purchased in cash by cash
memo no. \u2026..)
1000
1000
15/06 Purchases A/c
Dr.

To Bank of India A/c
(Goods purchased from M/s Delhi Exim by
making full payment by DD no. \u2026\u2026)

500000
500000
22/06 Bank of India A/c
Dr.
To Best Deals\u2019 A/c
(Received by cheque no. \u2026.. issued receipt no. )
175000
175000
22/06 M/s Best Deals\u2019 A/c
Dr.
To Sales A/c
(Good sent under invoice no. \u2026\u2026\u2026)
150000
150000
28/06 Bank of India A/c
Dr.
100000
To High Tech Distributor\u2019s A/c
(Receivd by cheque no. \u2026\u2026.. issued receipt no.)
100000
30/06 M/s High Tech Distributor\u2019s A/c
Dr.
To Sales A/c
(Good sent under invoice no. \u2026\u2026\u2026)
125000
125000
30/06 Traveling Expenses A/c
Dr.
To Outstanding Exp. A/c
(Traveling exp. paid by voucher no. \u2026\u2026\u2026.)
3000
3000
30/06 Salary A/c
Dr.

To Mr. Ram Rahim\u2019s A/c
To Mr. Joseph\u2019s A/c
To Mr. Mohd Ali\u2019s A/c

(Salary for the month of June due)

9000
3500
2500
3000

30/06 Sales Commission A/c
Dr.
To Mr. Ram Rahim\u2019s A/c
(0.5 Sales comm. due for the month of May on
Rs. 225000)
1925
1925
Total

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