JOURNAL ENTRIES

JORNAL ENTERIES OF MANOJ BUSINESS DATED -

DATE PARTICULARS LF DEBIT
1 CASH A/C DR…..TO CAPITAL A/C 300000
FURNITURE A/C 200000
MACHINERY A/C 100000
BUILDING A/C ….......DR TO CASH A/C 300000
(Being cash deposited into business)
(being furniture,machinery and building purchased)

2 BANK A/C DR…...TO CASH A/C

(Being cash deposited into bank) 50000
3 RENT RECIEVABLE A/C DR …...TO CASH A/C 10000
(Being rent received )
4 COMISSION A/C DR ….TO CASH A/C 10000
(Bieng comission paid)
5 CASH A/C DR…. TO BANK A/C 2000
DRAWINGS A/C DR …. TO BANK A/C 1500

(being cash withdrawn for office and personal use)

6 BUILDING A/C DR…. TO CASH A/C 100000
( being building purchased)
7 SALARIES A/C DR…. TO CASH A/C 20000
(being salaries paid)
8 STATIONARY A/C DR….. TO CASH A/C 2000
(being stationary purchased)
9 PURCHASES A/C DR …..TO MR. R A/C 200000
(being gooods purchased on credit)
10 CASH A/C DR…..TO SALES A/C 300000
(being goods sold)
11 CASH A/C DR…..TO MR R A/C 190000
DISCOUNT A/C DR …. TO CASH A/C 10000
(being paid cash to mr R in full settlement)
CREDIT

900000

50000
10000

10000

3500

100000

20000

2000

200000

300000

200000
 TRIPLE COLOUMN CASH BOOK DATED 1ST MARCH 2014
date particulars lf cash bank discount date
1-Mar TO CASH 1532 18500
2 TO SALMAN 590 10
3 3
4
8
10 TO BANK C 400 10

14 TO CASH C 500 14
15 TO SALES 2460
18
23 TO SALMAN 391 9
25
29
31
31 TO SALES 6440
11422 19391 19
31
1 TO BAL B/D 9712 8100
DATED 1ST MARCH 2014
particulars lf cash bank discount

BY SALARIES 200
BY PURCHASES 3200
BY BILAL AND CO 800 20
BY CASH C 400
BY RENT 300

BY BANK C 500

BY PURCHASES 6500

BY WAGES 350
BY EXPENSES 360
BY SALMAN 1710 391
1710 11291
11422 19391 20
BY BAL C/D 9712 8100