Posting to the Ledger Solution

Page 74 Question 5
In the Books of Narain
Dr Cash Account Cr
Amoun
Date Details F t Date Details F Amount
2011 2011
1-Sep Capital 150000 3-Sep Ordinary goods purchased 50000
7-Sep Revenue 70000 5-Sep Ordinary goods purchased 40000
9-Sep Revenue 65000 17-Sep Travelling Expenses 1000
12-
Sep Commission Received 15000 21-Sep Insurance Premium 700
15-
Sep Rent Received 15000 29-Sep Electricity bill 600
Capital Account
1-Sep Cash 150000
Ordinary goods purchased Account
3-Sep Cash 50000
5-Sep Cash 40000
Revenue Account
7-Sep Cash 70000
9-Sep Cash 65000
Commission Received Account
12-Sep Cash 15000
Rent Received Account
15-Sep Cash 15000
Travelling Expenses Account
17-
Sep Cash 1000
Insurance Premium Account
21-
Sep Cash 700
Electricity Bill Account
29-
Sep Cash 600