DATE PARTICULARS DEBIT CREDIT

1.4.2020 BANK A/C DR. 3000000

TO CAPITAL A/C 3000000

(BUSINESS STARTED WITH RS.3000000 )

2.4.2020 MACHINERY A/C DR. 500000

TO BANK A/C 500000

( PURCHASE MACHINERY WORTH RS. 500000

BY CHEQUE)

INDIRECT EXPENSES A/C DR.

4.4.2020 70000
TO BANK A/C
70000
(WITHDRAW RS.70000 FOR OFFICE EXPENSE
FROM THE BANK)
5.4.2020 RENT A/C DR. 30000

30000
TO CASH A/C

(RENT PAID RS.30000 IN CASH)

5.4.2020 12000
RAW MATERIAL A/C DR.

TO RACHANA STORE (CREDITORS) A/C 12000

(PURCHASE RAW MATERIAL OF RS. 12000

FROM RACHANA STORES )

10.4.2020 RACHANA STORES A/C DR. 10000

TO BANK A/C 10000
(PAID RS.10000 TO RACHANA STORE)