Ledger Details

Dr Cash Account Cr

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

To Arun's
1/Apr/16 Cap A/c 300,000 1/Jun/16 By Building A/c 400,000
" Barun's
Cap A/c 300,000 1/Jul/16 " Bank A/c 200,000

600,000 600,000

Dr Bank Account Cr
Date Particulars J.F Amount Date Particulars J.F Amount

1/Jul/16 To Cash A/c 200,000 31/Mar/17 By Purchase A/c 1,500,000

" Bank
Loan A/c 500,000 " Salary A/c 80,000

" Furniture A/c 60,000

31/Mar/17 " Sales A/c 1,850,000 " Audit Fees A/c 7,000
" Electricity
Charges 17,000
" Insurance
Premium A/c 6,000
" Travelling
Expenses A/c 3,500

" Bank Loan A/c 100,000

" Interest on Loan
A/c 22,500
 " Arun's Drawing
A/c 24,000
" Barun's
Drawings A/c 18,000

" Balance C/d 712,000

2,550,000 2,550,000