In the books of Sneha

H077 Journal Entries

Date Particulars L.F. Debit (₹) Credit (₹)
B/R A/C 15,000
To Megha's A/c 15,000

Megha's A/c 15,000

To BR A/c 15,000
(Being Bill cancelled)
Cash A/c 5,000
To Megha's A/c 5,000
(Being part-payment made)
Megha's A/c 800
To Interest Receivable A/c 800
(Being interest receivable charged)
B/R A/C 10,200
To Megha's A/c 10,200
(Being new bill drawn)
Cash A/c 10,200
To BR A/c 10,200
(Being bill honoured)
Total 56,200 56,200
 In the books of Megha
H077 Journal Entries
Date Particulars L.F. Debit (₹) Credit (₹)
Sneha's A/c 15,000
To Bills Payable A/c 15,000

Bills Payable A/c 15,000

To Sneha's A/c 15,000
(Being Bill cancelled)
Sneha A/c 5,000
To Cash A/c 5,000
(Being part-payment made)
Interest Payable A/c 800
To Sneha's A/c 800
(Being interest payable charged)
Sneha's A/c 10,200
To Bills Payable A/c 10,200
(Being new bill drawn)
BP A/c 10,200
To Cash A/c 10,200
(Being bill honoured)
Total 56,200 56,200
 In the Books of Sneha
Dr. Megha's Account
Date Particulars J.F. Amount (₹) Date Particulars
To Balance b/d 15,000 By Bills Receivable A/c
To BR A/c 15,000 By Bank A/c
To Interest Receivable A/c 200 By Bills Receivable A/c

30,200
 Cr.
J.F. Amount (₹)
15,000
5,000
10,200

30,200
 In the Books of Megha
Dr. Sneha's Account
Date Particulars J.F. Amount (₹) Date Particulars J.F.
To Bills Payable A/c 15,000 By Balance b/d
To Bank A/c 5,000 By Bills Payable A/c
To Bills Payable A/c 10,200 By Interest Payable A/c

30,200
 Cr.
Amount (₹)
15,000
15,000
200

30,200