Debit

Date Particulars
1/2/2003 To Share Capital A/C

7/1/2003 By Balance b/d

1/12/2003 To Sales A/C

Jan-04 By Balance b/d

Debit
Date Particulars
Jan-03 To Share Capital A/C

Feb-01 By Balance b/d

Debit S
Date Particulars
Jan-03 To Bal c/d

Debit Misce
Date Particulars
Jan-03 To Cash A/C

Jan-04 By Balance b/d

Debit
Date Particulars
Jan-03 To Cash A/C
Jul-03 To Cash A/C

Jan-04 To Balance b/d

Debit R
Date Particulars
 Jan-03 To Cash A/C
Jul-03 To Cash A/C

Jan-04 To Balance b/d

Debit
Date Particulars
Jul-03 To Cash A/C

Jan-04 To Balance b/d

Debit Acco
Date Particulars
31/12/2003 To Sales A/C

Jan-04 To Balance b/d

Debit
Date Particulars
Dec-03 To Balance c/d
Debit Ad
Date Particulars
Jul-03 To Cash A/C

Feb-01 By Balance b/d

Debit Manuf
Date Particulars
Jan-15 To Cash A/C

Jan-04 To Balance b/d

Debit
Date Particulars
Jul-03 To Cash A/C

Feb-01 To Balance b/d

Debit In
 Date Particulars
31/1/2003 To Cash c/d

Jan-04 By Balance b/d

Debit D
Date Particulars
Jul-03 To Machinery A/C

Feb-01 To Balance b/d

Debit A
Date Particulars
Jan-31 To Patent A/C

Feb-01 To Balance b/d

 Cash A/C
Amount($) Date Particulars
375000 1/15/2003 By Misc. Expenses A/C
1/15/2003 By Machinery A/C
6/24/2003 By Raw Material A/C

6/30/2003 By Bal c/d

375000

230000 7/1/2003 By Prototype A/C

685000 7/1/2003 By Raw Material A/C
7/1/2003 By Advertisement A/C
7/1/2003 By Manufacturing Exp A/C
7/1/2003 By Salary A/C
7/1/2003 By Machinery A/C
7/1/2003 By Interest on loan A/C

31/12/2003 By Bal c/d

915000

113000

Patent A/C
Amount Date Particulars
125000 7/1/2003 By Amortisation A/C

Dec-03 To Balance c/d

125000

100000.00
 Share Capital A/C
Amount Date Particulars
500000 Jan-03 By Cash A/C
By Patent
500000

Jan-04 To Balance b/d

Miscellaneous Expense A/C

Amount Date Particulars
7500 Jan-03 By Bal c/d

7500

7500

Machinery A/C
Amount Date Particulars
625000 Jan-25 By Depreciation A/C
150000
Jan-31 By Balance c/d

775000

764375

Raw Material A/C

Amount Date Particulars
 75000 Jan-03 By Balance c/d
175000
250000

250000

Prototype A/C
Amount Date Particulars
23750 Jan-31 By Balance c/d

23750

23750

Accounts Recievable A/C

Amount Date Particulars
69500 31/12/2003 By Balance c/d

69500

69500

Sales A/C
Amount Date Particulars
754500 Dec-03 By Cash A/C
Dec-03 By Accounts Recievable

754500

Jan-04 To Balance b/d

 Advertisement A/C
Amount Date Particulars
22500 Dec-03 By Bal c/d

22500

22500

Manufacturing Expenses A/C

Amount Date Particulars
350000 Dec-03 By Balance c/d

350000

350000

Salary A/C
Amount Date Particulars
80000 Dec-03 By Balance c/d

80000

80000

Interest on loan A/C

Amount Date Particulars
750 Jan-26 By Bal c/d

750

750

Depreciation A/C
Amount Date Particulars
10625 By Balance c/d

10625

10625

Amortisation A/C
Amount Date Particulars
25000 By Balance c/d

25000

25000
Credit
Amount
7500
62500
75000

230000
145000

23750
175000
22500
350000
80000
150000
750

113000

915000

Credit
Amount
25000

100000

125000
Credit
Amount
375000
125000
500000

500000

Credit
Amount
7500

7500

Credit
Amount
10625

764375

775000

Credit
Amount
 250000

250000

Credit
Amount
23750

23750

Credit
Amount
69500

69500

Credit
Amount
685000
69500

754500

754500
Credit
Amount
22500

22500

Credit
Amount
350000

350000

Credit
Amount
80000

80000

Credit
 Amount
750

750

Credit
Amount
10625

10625

Credit
Amount
25000

25000
 Particulars Debit Credit
Cash A/C 113000
Capital A/C 489000
Cash at Bank A/C 20000
Loan from bank A/C 20000
Machinery A/C 23000
Rent A/C 36000
Furniture A/C 8000
Office Supplies A/C 7600
Sales A/C 90100
Accounts Receivable A/C 900
Depreciation A/C 2000
Commission A/C 1500
Van A/C 100000
Misc.Expenses A/C 2500
Electricity Bill A/C 2470
Telephone Bill A/C 1494
Salary A/C 3000
Wages A/C 19100

Total 600600 600600