JAGANNATH UNIVERSITY

Name- Md. Habibul Hasan

Serial No- 40
Student Id- M19170202540
Admission Roll- 19022332
Subject Principle of Accounting

Submitted To- Md.Muhammad shahidullah Tasfiq

Designation- Assistant Professor

 Journal of Mr. Neel
for the period from 1st Oct to 20th Oct

Date Particulars Dr Cr
80000
cash --Dr
1-Oct capital--Cr 80000
(Mr.Neel Cash Invest)
20000
Goods--Dr
3-Oct Karl A/C--Cr 20000
(Bought Goods From Karl)
25000
Tarl A/C -- Dr
4-Oct Goods-- Cr 25000
(Sold goods By cash)
25000
Puchese--Dr
5-Oct Cash--Cr 25000
(Purchase on cash)
15000
Cash--Dr
7-Oct Sales--Cr 15000
(Sales on Cash)
2000
Karl A/c--Dr
9-Oct Goods--Cr 2000
(Goods return to karl)
15000
Furniture -- Dr
10-Oct Cash--Cr 15000
(Brought Furniture on cash)

12000
Karl A/c--Dr
11-Oct Cash--Cr 12000
(Cash paid to Karl)

3000
Goods-- Dr
12-Oct Tarl A/C-- Cr 3000
(Goods Return By Tarl)
3000
Drawings--Dr
14-Oct Goods--Cr 3000
(goods Take goods for personal use)

12000
Cash--Dr
15-Oct Tarl A/C--Cr 12000
(Cash receive from Tarl)
 30000
Cash--Dr
16-Oct Lone--Cr 30000
(Lone from Parl)
5000
Salary--Dr
17-Oct Cash--Cr 5000
(Paid salary)

1000
Stationary-Dr
18-Oct Cash--Cr 1000
(Bought Stationary by cash)
18000
Cash--Dr
19-Oct parl A/C-- Cr 18000
(paid lone to parl )

4000
Cash--Dr
20-Oct Interest A/C--Cr 4000
(Interest Receive)

Total 270000 270000

General Ledger
for the period from 1st Oct to 20th Oct

Cash A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)

1-Oct Capital 80000

5-Oct Goods 25000

7-Oct Goods 15000

10-Oct Furniture 15000

11-Oct Karl A/C 12000

15-Oct Tarl A/C 12000

16-Oct Parl A/C 30000

17-Oct Salary 5000

18-Oct Stationary 1000

19-Oct Parl A/C 18000

20-Oct Interest A/C 4000

141000 76000 65000

Capital A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
1-Oct Cash 80000

80000 (80,000)

Goods A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
3-Oct Karl A/C 20000

4-Oct Tarl A/C 25000

5-Oct Cash 25000

7-Oct Cash 15000

9-Oct Karl A/C 2000

12-Oct Tarl A/C 3000

14-Oct Drawings 3000

48000 45000 3000

Karl A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
3-Oct Goods 20000

9-Oct Goods 2000

11-Oct Cash 12000

14000 20000 (6,000)

Tarl A/C
 Balance
Date Particulars Dr Cr
(Dr-Cr)
4-Oct Goods 25000

11-Oct Cash 3000

10-Oct Cash 12000

25000 15000 10,000

Furniture A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
10-Oct Cash 15000

15000 15,000

Drawings A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)

14-Oct Cash 3000

3000 (3,000)

Parl A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
16-Oct Cash 30000

19-Oct Cash 18000

18000 30000 (12,000)

Salary A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
17-Oct Cash 5000

5000 0 5,000

Stationery A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
18-Oct Cash 1000

1000 0 1,000

Interest A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
20-Oct Cash 4000

0 4000 (4,000)

Trial Balance
Trial Balance of Mr. Neel

Account Title Dr Cr
Cash 65000

Capital 80000

Goods 3000

Karl A/C 6000

Tarl A/C 10000

Furniture 15000

Drowings 3000

Parl A/C 12000

Salary 5000

Stationery 1000

Interest 4000

Total 102000 102000

 Journal of Holz Dise Golf Couree
for the period from 1st March to 31st March

Date Particulars Dr Cr

Cash-- Dr 20000
1-Mar Capital-Cr 20000
(Invest Business on cash)
12000
Land--Dr 2000
Shade--Dr 1000
3-Mar Equipment --Dr
Cash--Cr 15000
(Purchase Land,Shade,Equipment on cash)

900
Advertising --Dr
5-Mar Cash--Cr 900
(Advertising expense on cash)
600
Insurance --Dr
6-Mar Cash--Cr 600
(Insurance policy paid on Cash)
1050
Equipment --Dr
10-Mar Accounts Payable--Cr 1050
(Purchase equipment by accounts payable)

1100
Cash--Dr
18-Mar Service Revenue--Cr 1100
(Cash Receive for Golf fees)

Cash--Dr 1500
19-Mar Unearnd Revenue--Cr 1500
(Sold Coupons in cash 10*150)
800
Drawings--Dr
25-Mar Cash--Cr 800
(owner Drawingscash for personal use)
250
Salary Expense--Dr
30-Mar Cash--Cr 250
(Salaries pain on cash)

Aceounts Payable--Dr 1050

Cash--Cr
30-Mar 1050
(paid stevenson company)

2700
Cash--Dr
31-Mar Service Revenue--Cr 2700
(Cash Receive for Golf fees)
 Total 44950 44950

General Ledger
for the period from 1st March to 31st March
Cash A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)

1-Mar Capital 20000

3-Mar Land,Shade,Equipment 15000

5-Mar Advertising 900

6-Mar Insurance 600

18-Mar Service Revenue 1100

19-Mar Unearned service Revenue 1500

30-Mar Withdrewing 800

30-Mar Salary 250

30-Mar Accounts Payable 1050

31-Mar Service Revenue 2700

25300 18600 6700

Capital A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
1-Mar Cash 20000

20000 (20,000)

Land A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
3-Mar Cash 12000
 12000 12000

Shade A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
3-Mar Cash 2000

2000 2000

Equipment A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
3-Mar Cash 1000

10-Mar Account Payable 1050

2050 2050

Advertising A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
5-Mar Cash 900

900 900

Insurance A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)

6-Mar Cash 600

600 0 600

Account Payable A/C

Balance
Date Particulars Dr Cr
(Dr-Cr)
10-Mar Equipment 1050

30-Mar Cash 1050

1050 1050 -
 Service Revenue A/C
Balance
Date Particulars Dr Cr
(Dr-Cr)
18-Mar Cash 1100

31-Mar Cash 2700

0 3800 (3,800)

Unearned Revenue A/C

Balance
Date Particulars Dr Cr
(Dr-Cr)
19-Mar Cash 1500

0 1500 (1,500)

Trial Balance
Trial Balance of Holz Dise Golf Course

Account Title Dr Cr
Cash 6700

Capital 20000

Land 12000

Shade 2000

Equipment 2050

Advertising 900

Insurance 600

Accounts payable 0 0

Service Revenue 3800

Unearned Revenue 1500

Withdrewing 800

Salary 250

Total 25300 25300