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LEDGER

DR CASH A/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-01 TO CAPITAL A/C 12000 Jan-02 BY PURCHASES A/C
Jan-06 TO SALES A/C 700 Jan-03 BY STATIONERY A/C
Jan-07 TO SALES A/C 600 Jan-03 BY PURCHASES A/C
Jan-09 TO SALES A/C 700 Jan-05 BY WAGES A/C
Jan-17 TO SALES A/C 1200 Jan-07 BY ELECTRICITY CHARGE A/C
Jan-21 TO SALES A/C 1400 Jan-10 BY STATIONERY A/C
Jan-11 BY WAGES A/C
Jan-11 BY PURCHASES A/C
Jan-17 BY POSTAGE CHARGE A/C
Jan-17 BY ADVERSTISING A/C
Jan-22 BY WAGES A/C
BY BALANCE C/D
16600

CAPITAL A/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
TO BALANCE C/D 12000 Jan-01 BY CASH A/C

12000

PURCHASES A/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-02 TO CASH A/C 1000 BY BALANCE C/D
Jan-03 BY CASH A/C 1500
Jan-11 BY CASH A/C 400

2900

STATIONERY A/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-03 TO CASH A/C 100 BY BALANCE C/D
Jan-10 TO CASH A/C 160

260

WAGES A/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-05 TO CASH A/C 200 BY BALANCE C/D
Jan-11 TO CASH A/C 200
Jan-22 TO CASH A/C 300
700

ELECTRICITY CHARGE A/C


DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-07 TO CASH A/C 140 BY BALANCE C/D

140

SALES A/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
TO BALANCE C/D 4600 Jan-06 BY CASH A/C
Jan-07 BY CASH A/C
Jan-09 BY CASH A/C
Jan-17 BY CASH A/C
Jan-21 BY CASH A/C

4600

POSTAGE CHARGEA/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-17 TO CASH A/C 160 BY BALANCE C/D

160

ADVERTISING/C
DATE PARTICULARS J.F AMOUNT DATE PARTICULARS J.F
Jan-17 TO CASH A/C 60 BY BALANCE C/D

60
CR
AMOUNT
1000
100
1500
200
140
160
200
400
160
60
300
12380
16600

AMOUNT
12000

12000

AMOUNT
2900

2900

AMOUNT
260

260

AMOUNT
700
700

AMOUNT
140

140

AMOUNT
700
600
700
1200
1400

4600

AMOUNT
160

160

AMOUNT
60

60

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