JOURNAL

1 04-01- Capital a/c 9,00,000

2019
Cash a/c 9,00,000

2 15-01- building a/c 500,000

2019
To cash 300,000

A/p 200,000
3 11-02- plant and machinery 400,000
2019
To cash 200,000

N/P 200,000

4 27-02- Furniture 50,000

2019
Cash a/c 50,000

5 04-03- Office Equipment 23,000

2019
To cash 3,000

A/p 20,000

6 19-03- Purchases a/c 90000

2019
Accounts payable a/c 90000

7 02-04- Purchases a/c 50,000

2019
To cash a/c 50,000

8 19-04- Cash a/c 200,000

2019
To Sales a/c 200,000

9 01-05- Accounts Receivable A/c 160,000

2019
To Sales a/c 160,000
10 19-05- typewriter a/c 12000
2019
To cash a/c 12000

11 03-06- Iron safe a/c 10,000

 2019 To cash a/c 10,000

12 23-06- Purchases a/c 45,000

2019
To accounts payable 45000
a/c
13 05-07- bank account 80,000
2019
To cash a/c 800,00

14 15-07- Cash 60,000

2019
To A/R 60,000

(Received a cheque from debtor)

15 30-07- Accounts payable a/c 100000
2019
Bank a/c 100000

Issued check in favor of creditor

16 08-08- Bank a/c 40,000

2019
Cash a/c 40,000

(cheque received and paid into

bank)
17 18-08- Accounts payable a/c 45000
2019
Discount a/c 400

Bank a/c 44,600

(cheque paid and discount

received)

18 01-09- Cash a/c 99000

2019
Discount a/c 1000

Accounts receivable 100,000

a/c

(received cash from shahid &

sons in full settlement of
account)
19 11-09- Drawings a/c 10,000
2019
Cash a/c 10,000

(withdraw cash from personal

 use)

20 19-09- Electricity bills 15,000

2019
cash a/c 15,000
21 05-10- Wages a/c 20,000
2019
cash a/c 20,000

22 13-10- salaries a/c 25000

2019
Insurance a/c 20,000

Bank a/c 45000

(Paid expenses by cheque)

23 22-10- Accounts Receivable a/c 200,000

2019
To sales a/c 200,000
24 30-10- Motor car a/c 20,000
2019
Cash a/c 20,000

25 11-11- Cash a/c 150,000

2019
Sales a/c 150,000
26 30-11- office stationery a/c 5,000
2019
cash a/c 5000

27 15-12- Rent a/c 20,000

2019
Cash a/c 20,000
28 30-12- Closing stock a/c 150,000
2019
Trading a/c 150,000