BY: VIJAY VARDHAN A

LEDGER ACCOUNTS ROLL NO: 28-104

cash a/c SECTION : A
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to bal b/d 200 Jan-10 by purchases 750
Jan-03 to sales 400 by input cgst 67.5
to output cgst 36 by inut sgst 67.5
to output sgst 36 Jan-11 by repairs 100
Jan-05 to amit bros 1450 by input sgst 9
Jan-09 to furniture 100 by input cgst 9
to sgst 9 Jan-13 by sunil bros 50
to cgst 9 Jan-21 by bank 500
Jan-19 to sales 600 Jan-24 by municipal taxes 100
to sgst 54 Jan-28 by advrtisement 100
to cgst 54 by input sgst 9
Jan-31 to amit bros. 500 by input cgst 9
Jan-31 to bad debt recovered 150 Jan-31 by salaries 300
Jan-31 by bal c/d 1527
3598 3598

bank a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to bal b/d 6800 Jan-06 by suil bros 975
Jan-11 to suresh bros 2500 Jan-17 by sunil bros 1000
Jan-16 to amit bros 950 Jan-18 by amit bros 950
Jan-21 to cash a/c 500 Jan-31 by rent a/c 150
Jan-25 to laon a/c 10000 Jan-31 by input cgst 13.5
Jan-31 by input sgst 13.5
Jan-31 by drawings a/c 250
Jan-31 by bal c/d 17398
20750 20750

machinery a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to bal b/d 10000 Jan-31 by bal c/d 10000
10000 10000
 furniture a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to bal b/d 1000 Jan-31 by bal b/d 1118
Jan-09 to sales 100
to output sgst 9
to output cgst 9
1118 1118

amit bros a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to amit bros 1500 Jan-05 by cash a/c 1450
Jan-04 to sales 1000 by discount allowed 50
to output sgst 90 Jan-31 by cash a/c 500
to output cgst 90 by bad debt a/c 500
Jan-18 to bank 950 by bal c/d 1180
to discount allowed 50
3680 3680

suresh bros a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to bal b/d 2500 Jan-11 by bank a/c 2500
2500 2500

loan a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal c/d 15000 Jan-01 by bal b/d 5000
Jan-25 by banl a/c 10000
15000 15000

sunil bros. a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
 Jan-06 to bank a/c 975 Jan-01 by bal b/d 2000
to discount received a/c 25 Jan-13 by purchases 1000
Jan-13 to cash a/c 50 by input sgst 90
to bal c/d 2130 by input cgst 90

3180 3180

inventory a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-01 to bal b/d 4000 Jan-31 by bal c/d 4000
4000 4000

capital a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal b/d 19000 Jan-01 by bal b/d 19000
19000 19000

purchases a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-02 to gupta and sons 1180 Jan-31 by bal c/d 3245
Jan-10 to cash a/c 885
Jan-13 to sunil bros. 1180
3245 3245

Dis. allowed a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-05 to amit bros. 50 Jan-18 by amit bros 50
Jan-16 to amit bros 50 Jan-31 by bal c/d 50
100 100

Dis. received a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal c/d 25 Jan-06 by sunil bros 25
25 25

repairs a/C
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-11 to cash 100 Jan-31 by bal c/d 100
100 100

municipal taxes a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-24 to cash a/c 100 Jan-31 by bal c/d 100
100 100

advertisement a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-28 to cash a/c 100 Jan-31 by bal c/d 100
100 100

rent a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bank a/c 150 Jan-31 by bal c/d 150
150 150

salaries a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to cash a/c 300 Jan-31 by bal c/d 300
300 300

drawings a/c
Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bank a/c 250 Jan-31 by bal c/d 250
250 250

bad debts a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to amit bros 500 Jan-31 by bal b/d 500
500 500

bad debt recovered a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal c/d 150 Jan-31 by cash a/c 150
150 150

gupta and sons a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal c/d 1180 Jan-02 by purchases a/c 1000
by input sgst 90
by input cgst 90
1180 1180

input sgst a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-02 to gupta and sons 90 Jan-31 by bal c/d 279
Jan-10 to cash a/c 67.5
Jan-11 to cash a/c 9
Jan-13 to sunil bros 90
Jan-28 to cash a/c 9
Jan-31 to bank a/c 13.5
279 279

input cgst a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-02 to gupta and sons 90 Jan-31 by bal c/d 279
Jan-10 to cash a/c 67.5
Jan-11 to cash a/c 9
Jan-13 to sunil bros 90
Jan-28 to cash a/c 9
Jan-31 to bank a/c 13.5
279 279

output sgst a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal c/d 153 Jan-04 by amit bros. 90
Jan-09 by cash a/c 9
Jan-19 by cash a/c 54
153 153

output cgst a/c

Dr. Cr.
DATE PARTICULARS AMOUNT DATE PARTICULARS AMOUNT
Jan-31 to bal c/d 153 Jan-04 by amit bros. 90
Jan-09 by cash a/c 9
Jan-19 by cash a/c 54
153 153
VARDHAN AZAD
JOURNAL ENTRIES

date particulars
Jan-01 cash a/c Dr.
bank a/c Dr.
stock a/c Dr.
machinery a/c Dr.
furniture a/c Dr.
m/s amit bros a/c Dr.
m/s surtesh bros. a/c Dr.
to loan a/c
to suni bros
to capital a/c
Jan-02 purchases a/c Dr.
input sgst Dr.
inut cgst Dr.
to gupta and sons
Jan-03 cash a/c Dr.
to output sgst
to output cgst
to sales a/c
Jan-04 amit bros. a/c Dr.
to sales
to output sgst
to output cgst

Jan-05 cash a/c Dr.

discount allowed a/c Dr.
to amit bros.

Jan-06 sunil bros Dr.

to cash a/c
to discount Received a/c

Jan-09 cash a/c Dr.

to furniture a/c
to output sgst
to output cgst

Jan-10 purchases a/ Dr.

 input sgst Dr.
inut cgst Dr.
to cash a/c

Jan-11 bank a/c Dr.

to suresh bros

Jan-11 repairs a/c Dr.

input sgstDr.
input cgst Dr.
to cash a/c

Jan-13 purchases a/c Dr.

input sgst Dr.
inut cgst Dr.
to sunil bros.

Jan-13 sunil bros. Dr.

to cash a/c

Jan-16 bank a/c Dr.

discount allowed a/c Dr.
to amit bros.

Jan-17 sunil bros Dr.

to bank a/c

Jan-18 amit bros. Dr.

to bank a/c
to discount allowed a/c

Jan-19 cash a/c Dr.

to sales a/c
to output sgst
to output cgst

Jan-21 bank a/c Dr.

to cash a/c

Jan-24 municipal taxes a/c Dr.

to cash a/c
 Jan-25 bank a/c Dr.
to loan a/c

Jan-28 advertisement a/c Dr.

input sgst Dr.
input cgst Dr.
to cash a/c

Jan-31 rent a/c Dr.

input sgst Dr.
input cgst Dr.
to bank a/c

Jan-31 salaries a/c Dr.

to cash a/c

Jan-31 drawings a/c Dr.

to bank a/c

Jan-31 cash a/c Dr.

bad debt a/c Dr.
to amit bros.

Jan-31 cash a/c Dr

to bad debt recovered a/c
TOTAL

Trial Balance
S.No Name of Accounts
1 Capital a/c
2 cash a/c
3 drawings a/c
4 loan a/c
5 Bank a/c
6 sunil bros a/c
7 gupta sons
8 machienery a/c
9 furniture a/c
10 stock a/c
11 purchases a/c
12 sales a/c
13 discount allowed a/c
14 discount received a/c
15 repairs a/c
16 municipal taxes a/c
17 advertisement a/c
18 rent a/c
19 salaries a/c
20 bad debts a/c
21 bad debts recovered a/c
22 input CGST a/c
23 input SGST a/c
24 input IGST a/c
25 output CGST a/c
26 output SGST a/c
27 output IGST a/c
dr. (amt.) cr.(amt.)
200
6800
4000
10000
1000
1500
2500
5000
2000
19000
1180
90
90
1000
472
36
36
400
1180
1000
90
90

1450
50
1500

1000
975
25

118
100
9
9

750
67.5
67.5
885

2500
2500

100
9
9
118

1000
90
90
1180

50
50

950
50
1000

1000
1000

1000
950
50

708
600
54
54

500
500

100
100
 10000
10000

100
9
9
118

150
13.5
13.5
177

300
300

250
250

500
500
1000

150
150
52486 52486

L/F Dr. Balance Cr.Balance

19,000
1,617
250
15,000
17,398
1,130
1,180
10,000
900
4,000
2,750
2,000
 50
25
100
100
100
150
300
590
150
189
189
180
153
153
72

38,863 38,863