Transactions are:

1. Started business with cash Rs. 40000, 01-03-2021

2. Taken loan Rs. 60000 on 01-03-2021
3. Bought a hoarding for Rs. 2500 for cash on 02-03-2021
4. Purchased goods Rs. 25000, Champak Supplied on credit, 03-03-2021
5. Purchased furniture worth Rs. 5000 and paid through cheque on 05-03-2021
6. Withdrew cash Rs. 4000 from bank on 06-03-2021
7. Purchased goods worth Rs. 8000 and paid in cash on 09-03-2021
8. Sold goods worth Rs. 12000 to Laloo on 10-03-2021, on credit.
9. Sold goods worth Rs. 3000 and received cash on 11-03-2021
10. Paid Rs. 25000 to Champak Supplier in cheque on 15-03-2021
11. Purchased computer for Rs. 13000 on 17-03-2021
12. Received payment of Rs. 12000 in cash from Laloo on 20-03-2021
13. Paid electricity bill worth Rs. 745 on 24-03-2021
14. Deposited Rs. 4000 to bank on 25-03-2021
15. Paid Rs. 2500 to Mahesh on 26-03-2021 as salary.
16. Purchased stationary for Rs. 200 on 27-03-2021
17. 1/4/21 Siya Started business with cash Rs 50000
18. 2/4/21 Purchased goods for cash Rs 20000
19. 4/4/21 Purchased goods from Subhash Rs 12000, on credit.
20. 5/4/21 Purchased Furniture for cash Rs 6000
21. 7/4/21 Sold goods for cash Rs 13000
22. 9/4/21 Sold goods to Mahesh Rs 15000, on credit.
23. 10/4/21 Paid cash to Subhash Rs 8000
24. 12/4/21 Received cash from Mahesh Rs 10000
25. 16/4/21 Purchased goods from Ravi for Cash Rs 7500
26. 17/4/21 Purchased goods From Suresh for Cash Rs 5000
27. 18/4/21 Sold goods to Suresh for Cash Rs 12600
28. 19/4/21 Sold goods to Suresh Rs 7000
29. 20/4/21 Bought Machinery for Cash Rs 8000
30. 24/4/21 Withdrew Cash from office for personal use Rs 2500.
31. 30/4/21 Paid salary to Gopal Rs 1200
32. Interest credit by bank 140 12-12-2020
33. Paid for trade expenses *800 14-12-2020
34. Carriage paid 1,500 15-12-2020
35. Paid telephone charges 1,200 15-12-2020
36. Issued a Cheque to Nanur 4000, 21-12-2020
37. Paid freight and wages 2,000 and 1,200 21-12-2020
38. Paid for stationery 2700 25-12-2020
39. Deposited into bank 1,000 26-12-2020
40. Drew from bank for office use 1,000 27-12-2020
41. Taken loan from Gauri 10,000 28-12-2020
42. Received commission 2,500 29-12-2020
43. Sold old furniture for cash 5000 30-12-2020,
44. Sold scrap material for cash 200 31-12-2020
45. Bank charges 50 12-12-2020
46. Received Cash from Ram Rs.19500.
47. Purchased goods from Lipton & Co. on credit Rs.10,000
48. Purchased goods from X and Co. on credit 30,000
49. Cash deposited into bank 40,000
50. Bought a building from L and Co. on credit 95,000
51. Cash withdrawn from bank for office use 5,000
52. Cash withdrawn from bank for his son's school fee 4.000
53. Towels given as charities 3,000
54. Shirts taken over by Deepak for personal use 12,000
55. Sarees distributed as free samples 3000
56. Goods (table clothes) used for office use. 200
57. Commission received in cash 5,000

Prepare Cash Book, Ledgers and Trial Balance

 Advertisement Account

Dr. Cr.

Date Particulars Vou J Amount Date Particulars Vou. J Amount

No. /F ₹ No. /F ₹
2-3-2021 To Cash A/C 2,500
20-12-2021 To Purchase A/C 3,000

30.12.2021 By Balance c/d 5,500

01.01.2022 To Balance b/d 2500 5,500

Purchase Account

Dr. Cr. Cr.

Date Particulars Vou J Amount Date Particulars Vou. J Amount

No. / ₹ No. /F ₹
F
3-3-2021 To Champak’s A/C 25,000 19-12-2020 By Charity A/C 3,000
9-6-2021 To Cash A/C 8,000 20-12-2020 By Advertisement A/C 3,000
2-4-2021 To Cash A/C 20,000
4-4-2021 To Subhash A/C 12,000
16-4-2021 To Cash A/C 7500
17-4-2021 To Cash A/C 5000
14-12-2020 To Lipton & Co. A/C 10,000
15-12-2020 To X & Co. A/C 30,000
By Balance c/d
30-12-2020 1,11,500
 01-01-2022 To Balance b/d 25000 1,17,500

Champak Account

Dr. Cr.

Date Particulars Vou J Amount Date Particulars Vou. J Amount

No. /F ₹ No. /F ₹
15-3-2021 To Bank A/C 25,000 3-3-2021 By Purchase A/C 25,000

30-12-2021 By Balance c/d 0

01-01-2022 To Balance b/d 25,000 25,000

Furniture Account

Dr. Cr.

Date Particulars Vou J Amount Date Particulars Vou. J Amount

No. /F ₹ No. /F ₹

5-3-2021 To Bank A/C 5,000 30-12-2020 To Cash A/C 5,000

5-4-2021 To Cash A/C 6,000

30-4-2021 To Balance c/d 6000

01-01-2022 To Balance b/d 5000 11,000
 Building Account
Dr. Cr.

Date Particulars Vou J Amount Date Particulars Vou. J Amount

No. /F ₹ No. /F ₹

18-12-2020 To Lipton & Co. A/C 95,000

30-12-2020 By Balance c/d 95,000

1-01-2021 To Balance b/d 95,000 95,000

Drawings A/c

Dr Cr

Date Particulars j. (₹) Date Particulars j. (₹)

f. f

To Bank A/c 4000

To Bank A/c 12000 By Balance c/d 18500
To Cash 2500
18500 18500

To Balance b/d 18500

 L & Co. A/c

Dr Cr

Date Particulars j. (₹) Date Particulars j. (₹)

f. f

To Balance c/d 95000 By Building A/c 95000

95000 95000

By Balance b/d 95000

Table Cloths A/c

Dr Cr

Date Particulars j. (₹) Date Particulars j. (₹)

f. f

To Cash A/c 200 By Balance c/d 200

200 200

To Balance b/d 200

Commission A/c

Dr Cr

Date Particulars j. (₹) Date Particulars j. (₹)

 f. f

By Cash A/c 5000

To Balance c/d 7500 By Cash A/c 2500
7500 7500

By Balance b/d 7500

Namur A/c

Dr Cr

Date Particulars j. (₹) Date Particulars j. (₹)

f. f
2020
27.12 To Bank A/c 4000
By Balance c/d 4000
4000 4000

To Balance b/d 4000

FREIGHT AND WAGES ACCOUNT

DATE VOU.NO PARTICULARS J/F AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
.

2021 2021
21.12 To Cash A/c 3200 31.12 By Balance B/d 3200

3200
3200
1.1.22 To Balance B/d 3200
 STATIONERY ACCOUNT

DATE VOU.NO PARTICULARS J/F AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
.

2020 2020
25.12 To Cash A/c 700 31.12 By Balance C/d 700

700
700

1.1.21 To Balance B/d 700

GAURI’S LOAN ACCOUNT

DATE VOU.NO PARTICULARS J/F AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
.

2020 2020
28.12 To Balance C/d 10,000 31.12 By Bank A/c 10,000
SALARY ACCOUNT

10,000
10,000

1.1.21 To Balance B/d 10,000

DATE VOU.NO PARTICULARS J/F AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
.

2021 2021
26.3 To Cash A/c 2500 30.9 By Balance B/d 3700
30.9 To Cash A/c 1200

3700
3700

1.10 To Balance B/d 3700

SUBHASH ACCOUNT

DATE VOU.NO PARTICULARS J/F AMOUNT DATE VOU.NO. PARTICULARS J/F AMOUNT
.

2021 2021
10.4 To Cash A/c 8000 4.4 By Purchase A/c 12,000
30.4 To Balance C/d 4000

12,000
12,000

1.5 To Balance B/d 4000