Surya Medical Equipments

Journal Entries

Date (April 20CY) Voucher No. Particulars L.F. Debit Credit

1st April 1 Dr Cash Account 1 1000000

Cr Ashish Agarwal Capital Account 2 1000000

2nd April 2 Dr. Axis Bank Current Account 3 950000

Cr. Cash Account 1 950000

3rd April 3 Dr. Furniture Account 4 55000

Cr. Axis Bank Current Account 3 55000

4th April 4 Dr. Purchase Account 5 900000

Cr. Tomron Healthcare Company Account 6 900000

5th April 5 Dr. Shubham Medical Store Account 7 1100000

Cr. Sales Account 8 1100000

6th April 6 Dr. Sales Return Account 9 60000

Cr. Shubham Medical Store Account 7 60000

7th April 7 Dr. Tomron Healthcare Company Account 6 50000

Cr. Purchase Return Account 10 50000

11th April 8 Dr. Tomron Healthcare Company Account 6 650000

Cr. Axis Bank Current Account 3 643500
Cr. Cash Discount Received 11 6500

15th April 9 Dr. Axis Bank Current Account 3 792000

Dr. Cash Discount Allowed 12 8000
Cr. Shubham Medical Store Account 7 800000

30th April 10 Dr. Salary Account 13 8000

Cr. Axis Bank Current Account 3 8000

30th April 11 Dr. Axis Bank Current Account 3 1200000

Cr. Axis Bank Loan Account 14 1200000

30th April 12 Dr. Ashish Agarwal Withdrawing Account 15 8000

Cr. Axis Bank Current Account 3 8000
 Surya Med

Cash Account

Date Voucher No. Particulars J.F Amount

Debit
1st April 1 To Ashish Agarwal's Capital Account 1000000
2nd April 2 By Axis Bank Current Account
Balance
1000000

50000 Dr.

Ashish Agarwal's Capital Account

Date Voucher No. Particulars J.F Amount

Debit
1st April 1 By Cash Account
Balance 1000000
1000000

1000000 Cr.

Axis Bank Current Account

Date Voucher No. Particulars J.F Amount

Debit
2nd April 2 To Cash Account 950000
By Furniture Account
By Tomron Healthcare Account
To Shubham Medical Store Account 792000
By Salary Account
To Axis Bank Loan Account 1200000
By Ashish Agarwal's Withdrawing Account
Balance
2942000

2227500 Dr.

Furniture Account
 Date Voucher No. Particulars J.F Amount
Debit
3 To Axis Bank Current Account 55000
Balance

55000 Dr.

Purchase Account

Date Voucher No. Particulars J.F Amount

Debit
To Tomron Healthcare Company Account 900000
Balance

900000 Dr.

Tomron Healthcare Company Account

Date Voucher No. Particulars J.F Amount

Debit
By Purchase Account
To Purchase Return Account 50000
To Cash Discount Received 6500
To Axis Bank Current Account 643500
Balance 200000
900000

200000 Cr.

Shubham Medical Store Account

Date Voucher No. Particulars J.F Amount

Debit
To Sales Account 1100000
By Sales Return Account
By Axis Bank Cuurent Account
By Cash Discount Allowed
Balance
1100000

240000 Dr

Sales Account

Date Voucher No. Particulars J.F Amount

 Debit
By Shubham Medical Store Account
Balance 1100000
1100000

1100000 Cr.

Sales Return Account

Date Voucher No. Particulars J.F Amount

Debit
To Shubham Medical Store Account 60000
Balance
60000

60000 Dr.

Purchase Return Account

Date Voucher No. Particulars J.F Amount

Debit
By Tomron Healthcare Company Account
Balance 50000
50000

50000 Cr.

Cash Discount Received

Date Voucher No. Particulars J.F Amount

Debit
By Tomron Healthcare Company Account
6500
6500

6500 Cr.

Cash Discount Allowed

Date Voucher No. Particulars J.F Amount

Debit
To Shubham Medical Store Account 8000
Balance
8000
 8000 Dr.

Salary Account

Date Voucher No. Particulars J.F Amount

Debit
To Axis Bank Current Account 8000
Balance
8000

8000 Dr.

Axis Bank Loan Account

Date Voucher No. Particulars J.F Amount

Debit
By Axis Bank Current Account
Balance 1200000
1200000

1200000 Cr.

Ashish Agarwal Withdrawing Account

Date Voucher No. Particulars J.F Amount

Debit
To Axis Bank Current Account 8000

8000

8000 Dr.
Surya Medical Equipments
Ledger

Amount
Credit

950000
50000
1000000

Amount
Credit
1000000

1000000

Amount
Credit

55000
643500

8000

8000
2227500
2942000
Amount
Credit

55000

Amount
Credit

900000

Amount
Credit
900000

900000

Amount
Credit

60000
792000
8000
240000
1100000

Amount
 Credit
1100000

1100000

Amount
Credit

60000
60000

Amount
Credit
50000

50000

Amount
Credit
6500

6500

Amount
Credit

8000
8000
Amount
Credit

8000
8000

Amount
Credit
1200000

1200000

Amount
Credit

8000
8000
 Surya Medical Eq

Trial Balan

Account Details L.F. Amount

Debit Credit

Cash Account 1 50000

Ashish Agarwal's Capital Account 2 1000000
Axis Bank Current Account 3 2227500
Furniture Account 4 55000
Purchase Account 5 900000
Tomron Healthcare Company Account 6 200000
Shubham Medical Store Account 7 240000
Sales Account 8 1100000
Sales Return Account 9 60000
Purchase Return Account 10 50000
Cash Discount Received 11 6500
Cash Discount Allowed 12 8000
Salary Account 13 8000
Axis Bank Loan Account 14 1200000
Ashish Agarwal Withdrawing Account 15 8000
3556500 3556500
Surya Medical Equipments

Trial Balance