Bills Receivable Book

Date From Whom Received Term Due Date L.F. Amount

2007 Rs.
May 30 Ravi Shankar 8 Months 02.01.2008 18050
Sept 27 Sen & Co. 4 Months 30.10.2008 2200
Dec 31 B/R A/c Dr. 20250

Bills Payable Book

Date To Whom Given Term Due Date L.F. Amount
2007 Rs
Sept 15 Vijay & Co. 4 months 18 Jan 2008 16400
Dec 31 B/P A/c Cr. 16400

Journal Proper
Date Particulars L.F. Amount Amount
Dr. Cr.
2007 Rs. Rs.
Jan 1 Cash A/c 5400
Debtors A/c(Balaji & Co. 7000 Manoj 12000) 19000
Stock A/c 5000
Investment A/c 8000
Machine A/c 60000
Furniture A/c 20000
Building A/c 20000
To Bank Overdraft A/c 36200
To Creditors A/c 9200
To Capital A/c 92000
(Being opening entry passed)
Feb 16 Machine A/c 10000
To Pramod & Co. 10000
(Being macinary purchased on credit)
Aug 02 Drawings A/c 1400
To Purchases A/c 1400
(Being goods drawn for personal use)
Nov 28 Furniture A/c 7000
To Sanjay Kumar A/c 7000
(Being Furniture purchased on Credit)
Total 155800 155800