1 Capital a/c 9,00,000

Cash a/c 9,00,000

3 building a/c 500,000

To cash 300,000

A/p 200,000

4 plant and machinery 400,000

To cash 200,000

N/P 200,000
5 Furniture 50,000

Cash a/c 50,000

6 Office Equipment 23,000

To cash 3,000

A/p 20,000
Purchases a/c 90000

Accounts payable a/c 90000

8 Purchases a/c 50,000

To cash a/c 50,000

9 Cash a/c 200,000

To Sales a/c 200,000

10 Accounts Receivable A/c 160,000

To Sales a/c 160,000

11 typewriter a/c 12000

To cash a/c 12000

12 Iron safe a/c 10,000

To cash a/c 10,000

13 Purchases a/c 45,000

To accounts payable a/c 45000

14 bank account 80,000

To cash a/c 800,00

15 Cash 60,000

To A/R 60,000

(Received a cheque from debtor)

16 Accounts payable a/c 100000

Bank a/c 100000

Issued check in favor of creditor

17 Bank a/c 40,000

Cash a/c 40,000

(cheque received and paid into bank)

18 Accounts payable a/c 45000

Discount a/c 400

Bank a/c 44,600

(cheque paid and discount received)

19 Cash a/c 99000

Discount a/c 1000

Accounts receivable a/c 100,000

(received cash from shahid & sons in

full settlement of account)
20 Drawings a/c 10,000

Cash a/c 10,000

(withdraw cash from personal use)

21 Electricity bills 15,000

cash a/c 15,000

22 Wages a/c 20,000

cash a/c 20,000

23 salaries a/c 25000

Insurance a/c 20,000

Bank a/c 45000

(Paid expenses by cheque)

24 Accounts Receivable a/c 200,000

To sales a/c 200,000

25 Motor car a/c 20,000

Cash a/c 20,000

26 Cash a/c 150,000

Sales a/c 150,000

27 office stationery a/c 5,000

cash a/c 5000

29 Rent a/c 20,000

Cash a/c 20,000

30 Closing stock a/c 150,000

Trading a/c 150,000