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Mr. Manohar
General Journal Entries
for the period from Oct. 1st, 2005 to Oct. 31st, 2005
Debit Credit
Date Particulars L/F Amount Amount
(in Rs) (in Rs)
Oct.1st Cash a/c Dr – 1,00,000 1,00,000
To Capital a/c –
[Being the amount of cash received from Mr.
Manohar, the proprietor as his capital contribution
vide receipt no:__ dated:__ ]
To Gopi a/c –
[Being the amount of cash received from Mr. Gopi
after allowing a discount of Rs. 100 vide receipt
no:___ dated:__ ]
25th Bank a/c Dr – 2,000 2,000
To Interest a/c –
[Being the amount of cheque no:___ dated:__
received as interest]
28th Drawings a/c Dr – 1,000 1,000
To Purchases a/c –
[Being the value of stock taken form the business
for domestic use vide bill no:___ dated:__]
Cash a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
10/1/2005 To Capital a/c – 1,00,000 10/5/2005 By Purchases a/c –
10/8/2005 To Sales a/c – 20,000 10/6/2005 By Bank a/c –
### To Gopi a/c – 6,900 10/7/2005 By Salaries a/c –
### By Ravi a/c –
### By Bank a/c –
### By Shoban a/c –
### By Rent a/c –
### By Balance c/d –
1,26,900
11/1/2005 To Balance b/d – 67,100
Capital a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Balance c/d – 1,00,000 10/1/2005 By Cash a/c –
1,00,000
11/1/2005 By Balance b/d –
Purchases a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
10/2/2005 To Ravi a/c – 10,000 ### By Drawings a/c –
10/5/2005 To Cash a/c – 20,000 ### By Balance c/d –
### To Shoban a/c – 10,000
40,000
11/1/2005 To Balance b/d – 39,000
Ravi a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Pur. Ret. a/c – 2,000 10/2/2005 By Purchases a/c –
### To Cash a/c – 7,800
### To Dis. Received a/c – 200
10,000
Gopi a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
10/4/2005 To Sales a/c – 20,000 ### By Sales Ret. a/c –
### By Cash a/c –
### By Dis. Allowed a/c –
### By Balance c/d –
11/1/2005 To Balance b/d – 10,000
Salaries a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
10/7/2005 To Cash a/c – 5,000 ### By Balance c/d –
5,000
11/1/2005 To Balance b/d – 5,000
Sales a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Balance c/d – 52,000 10/4/2005 By Gopi a/c –
10/8/2005 By Cash a/c –
### By Bhuwan a/c –
52,000
11/1/2005 By Balance b/d –
Furniture a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
10/5/2005 To Bank a/c – 2,000 ### By Balance c/d –
2,000
11/1/2005 To Balance b/d – 2,000
Bank a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
10/6/2005 To cash a/c – 10,000 10/9/2005 By Furniture a/c –
### To Cash a/c – 10,000 ### By Advt. a/c –
### To Interest a/c – 2,000 ### By Balance c/d –
22,000
11/1/2005 To Balance b/d – 19,000
Shoban a/c
Amount
Date Particulars J/F Date Particulars J/F
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Cash a/c – 5,000 ### By Purchases a/c –
### To Balance c/d – 5,000
10,000
11/1/2005 By Balance b/d –
Bhuwan a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Sales a/c – 12,000 ### By Balance c/d –
12,000
11/1/2005 To Balance b/d – 12,000
Advertisement a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Bank a/c – 1,000 ### By Balance c/d –
1,000
11/1/2005 To Balance b/d – 1,000
Interest a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Balance c/d – 2,000 ### By Ravi a/c –
2,000
11/1/2005 By Balance b/d –
Drawings a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To Purchases a/c – 1,000 ### By Balance c/d –
1,000
11/1/2005 To Balance b/d – 1,000
Rent a/c
Amount
Date Particulars J/F Date Particulars J/F
(in Rs)
### To cash a/c – 2,000 ### By Balance c/d –
2,000
11/1/2005 To Balance b/d – 2,000
Amount
(in Rs)
20,000
10,000
5,000
7,800
10,000
5,000
2,000
67,100
1,26,900
Amount
(in Rs)
1,00,000
1,00,000
1,00,000
Amount
(in Rs)
1,000
39,000
40,000
Amount
(in Rs)
10,000
10,000
Amount
(in Rs)
1,000
6,900
100
10,000
Amount
(in Rs)
5,000
5,000
Amount
(in Rs)
20,000
20,000
12,000
52,000
52,000
Amount
(in Rs)
2,000
2,000
Amount
(in Rs)
2,000
1,000
19,000
22,000
Amount
(in Rs)
2,000
2,000
2,000
Amount
(in Rs)
10,000
10,000
5,000
Amount
(in Rs)
200
200
200
Amount
(in Rs)
3,000
3,000
Amount
(in Rs)
12,000
12,000
Amount
(in Rs)
1,000
1,000
Amount
(in Rs)
100
100
Amount
(in Rs)
2,000
2,000
2,000
Amount
(in Rs)
1,000
1,000
Amount
(in Rs)
2,000
2,000
Mr. Manohar
Trial Balance
for the period from Oct. 1st, 2005 to Oct. 31st, 2005
Debit Credit
Particulars L/F Amount Amount
(in Rs) (in Rs)
Capital a/c — — —
Ravi a/c — — —