In the books of Orbit Enterprises

Ledger
Dr. Cash A/c
Date Particulars J/f Amount Date Particulars J/f
3/1/2020 To Kirti's Capital A/c 12,00,000 3/3/2020 By Furniture A/c
3/2/2020 To Smita's Loan A/c 3,00,000 3/4/2020 By Purchase A/c
3/6/2020 To Sales A/c 56,000 3/8/2020 By Akruti Ltd. A/c
3/9/2020 To A1 India A/c 65,500 3/10/2020 By Bank of India A/c
3/27/2020 By Purchase A/c
3/28/2020 By Purchase A/c

Dr. Furniture A/c

Date Particulars J/f Amount Date Particulars J/f
3/1/2020 To Kirti's Capital A/c 3,00,000
3/3/2020 To cash A/c 35,000

3/31/2020 By Balance C/d

3,35,000

Dr. Delivery Vehicle A/c

Date Particulars J/f Amount Date Particulars J/f
3/1/2020 To Kirti's Capital A/c 2,50,000

3/31/2020 By Banlance C/d

2,50,000
4/1/2020 To Banlance B/d 2,50,000
Dr. Kirti's Capital A/c
Date Particulars J/f Amount Date Particulars J/f
3/1/2020 By Cash A/c
3/1/2020 By Furniture A/c
3/1/2020 By Delivery Vehicle A/c

3/31/2020 To Balance C/d 17,50,000

17,50,000
4/1/2020 By Balance B/d
Dr. Smita's Loan A/c
Date Particulars J/f Amount Date Particulars J/f
3/2/2020 By Cash A/c

Dr. Purchase A/c

Date Particulars J/f Amount Date Particulars J/f
3/4/2020 To Cash A/c 85,000
3/5/2020 To Akruti Lts.A/c 34,000
3/27/2020 To Discount Received A/c 1,800
3/27/2020 To Cash A/c 34,200
3/28/2020 To Cash A/c 17100
3/28/2020 To Discount received A/c 900
3/28/2020 To Swati A/c 18000

Dr. Akruti Ltd. A/c

Date Particulars J/f Amount Date Particulars J/f
3/8/2020 To Cash A/c 34,000 3/5/2020 By Purchase A/c

Dr. Sales A/c

Date Particulars J/f Amount Date Particulars J/f
3/6/2020 By Cash
3/7/2020 By A1 India A/c

Dr. A1 India A/c

Date Particulars J/f Amount Date Particulars J/f
 3/7/2020 To Sales A/c 68,000 3/9/2020 By cash A/c
3/9/2020 Discount allowed A/c

Dr. Discount allowed A/c

Date Particulars J/f Amount Date Particulars J/f
3/9/2020 To A1 India A/c 2,500

Dr. Bank of India A/c

Date Particulars J/f Amount Date Particulars J/f
3/11/2020 To Cash A/c 65,500

Dr. Décor India Ltd

Date Particulars J/f Amount Date Particulars J/f

Dr. Rent A/c

Date Particulars J/f Amount Date Particulars J/f
Dr. Dheeraj's A/c
Date Particulars J/f Amount Date Particulars J/f

Dr. Cheque in hand A/c

Date Particulars J/f Amount Date Particulars J/f

Dr. Interest on Loan A/c

Date Particulars J/f Amount Date Particulars J/f

Dr. Travelling Exp. A/c

Date Particulars J/f Amount Date Particulars J/f

Dr. Stationery A/c

Date Particulars J/f Amount Date Particulars J/f
Dr. Petty expenses A/c
Date Particulars J/f Amount Date Particulars J/f

Discount Received A/c

Particulars J/f Amount Date Particulars J/f
3/27/2020 By Purchase A/c
3/28/2020 By Purchase A/c

Dr. Swati's A/c

Date Particulars J/f Amount Date Particulars J/f
3/28/2020 By Purchase A/c
Cr.
Amount
35,000
85,000
34,000
65,500
34,200
17,100

Cr.
Amount

3,35,000

3,35,000

Cr.
Amount

2,50,000

2,50,000

Cr.
Amount
12,00,000
3,00,000
2,50,000

17,50,000
17,50,000
Cr.
Amount
3,00,000

Cr.
Amount

Cr.
Amount
34,000

Cr.
Amount
56,000
68,000

Cr.
Amount
 65,500
2,500

Cr.
Amount

Cr.
Amount

Cr.
Amount

Cr.
Amount
Cr.
Amount

Cr.
Amount

Cr.
Amount

Cr.
Amount

Cr.
Amount
Cr.
Amount

Cr.
Amount
1,800
900

Cr.
Amount
18,000
 Trial Balance for the year ended 31st Match 2014
Particulars Debit (Rs.) Credit (Rs.)
Capital 1,50,000
Opening Stock 1,10,000
Sales 6,20,000
Return Inward 12,000
Wages 57,400
Discount 7,700
Carriage inward 1,200
Carriage outward 3,000
Plant and machinery 1,50,000
Debtors 80,000
Cash in hand 7,000
Cash at bank 1,28,000
Drawings 27,000
Purchases 3,50,000
Return outward 8,000
Salaries 82,000
Electric charges 11,200
Discount 3,000
Depreciation 7,500
Depreciation reserves 45,000
Provision for bad debts 10,000
Creditors 1,98,000
10,34,000 10,34,000