Dr Electricity Charges Account Cr

Date Particulars J.F Date Particulars J.F

Amount Amount

31/Mar/17 To Bank A/c 17,000 31/Mar/17 By Profit & Loss A/c 17,000

17,000 17,000

Dr Furniture Account Cr

Date Particulars J.F Date Particulars J.F

Amount Amount

31/Mar/17 To Bank A/c 60,000 31/Mar/17 By Balance c/d 60,000

60,000 60,000

Dr Audit Fees Account Cr

Date Particulars J.F Date Particulars J.F

Amount Amount

31/Mar/17 To Bank A/c 7,000 31/Mar/17 By Profit & Loss A/c 7,000

7,000 7,000

Dr Insurance Premium Account Cr

Date Particulars J.F Date Particulars J.F
Amount Amount

31/Mar/17 To Bank A/c 6,000 31/Mar/17 By Profit & Loss A/c 6,000

6,000 6,000