Recoxd Jcurna

Touwnas Ledgek Led Ledy e

Pecorad aracAHou
Jouanas Suhsidiaty ook
Book enty
oof indenty
1u
Date Pasbda Debi

eing
nNasoralion

CasA?uu? e pad s
Pachase a/c debitoa cask alc o ut
uy
fecteod
Dt Panh cularA
Putres ase 2/c
cask alc

Funihure pchues or 200

+/E Debt Crepb
Df Pohusars
Fpnihdre ale 200

CasK a/ 200

3 . rovo &old boa

Cas a7C
Beb
Sales alc
 Led eros
Jowrnad Le ek hias balance

Tsansa Ch on
roods w 10c0d

(cas a/e Dr00oo tansochon riy

sales al aceoUn4

Cas a/c.1 skape

D
Parhrulars amt Auhuls am
(0,oD

Dr Sales a/c C

Porh J/F ant. .Par amt.

Cas alc

Pad 450 Mohan.

Mo kan alc 65D
500
 clbse eage
Add Dr C and e am
e
add salanu on
wofen on 4de, Hon
he e ioe e. Bolance
balare e r d t caswies douon e cld)
Ledyek

balances in

a l t a
an
be nde n y
m on
dase and F
dare
ial balarce' ens
nth or yean -

a
oluws
Debit Coeadt
S.No Heas a/4s

wete 3balan

350D

6500
2 tokan alc 70,000
Sales alc

9n ial balanu
 Ca booDé
bank arsachoru a retoso
Ony CAAR and

CasK and chey,ue 2ecajp akL aetosdedDn d e s L

Side
Cu hegve Paynet
Pymei s e cerdes n edz

de
ash book
pexfom unch o o
j suthn al and edge
Dr
Ck booé
D4. Penb wder Bank | Dr Parh Cau Rank

Cash bot are

2y
aousl

olu
Cas bark
9n quuhons, Cau salare bank bal. openi wld
be ven Te
corclhes u c a n be oveHdhaf
Pawhindas Ceupi duo) a well.1

To
To balance b/d Aewl> ost

nded on
ide
 ro
Dr sid se wjpt sid
Paymenk s e

usbrh afyes boh

lonha entoiès ansasbions
CauK and bank

Bank. ie Bankes
Ceuk depases in
opses
n6 sank
bar4
8cas fom
o.

1 Bank olt
7 CasK alc
in Codumn
99n Corna en menhn

wihdrarpn m bank
)Cau
JE
ash ale r
1%
1o bank alc

Cal uihdraron om bark o persgnu ue

ie.
obrauongs
NO7 a nb eny
 Ch4, ue receired
A ch 0y ve 5000 veceives n 111 m
Mokan.
n aho

depasi inth bank eny rroes

on Sane dy
baok

Bank ale dr TD Ony Touwnas e

ma:-

Cheny ue inhand Ax
7 Mokan -

On 6
Rank e
6 etyud in hard
Cash boo

arncept impre s. 4 k

9n
9 a busines celer seigd alt ah bantauhons i

Tune inmpoe

f e r in hpR

Gra cashek
alanu Y300 ssalana i
Ju Pe cel
beim buwsement
6usinAs
 Prl cashk /e

epera D s 7ro
pe 700
To pe cas

Dal. inpe casAk= 460?

aueeo business

Pe cas bos

Smpla Analyhcal
Pelcauk hrok Peh c a bnk

At scvd Date aukulprs Ant paa

o Aankak Catie)

280

5000

3560
-

76 belana 4d

440 -T sank loss

ac
Anayfical pe Cas krok.

RETesiefp peach
eoiph dake Pankiculoks|
/116
Comoyae cway ghahoney
2

5500 bkas
otes
Balonu yd y5T0
/0,03D
4570 To hod. AYd
S3oD To cash a/C
 Bovks o attouna

Vouch e Jouwrnal2 PoshiLedet, as bal,

Cas bok PAL
Aarinupal La/s
emy

Bubsiolay beoht/kroks aaginad enby lruaa

rlgdes
tarsathoA a
Booka
Book where
he frs me.

Ths pobcoK A knguwn Sorshnali

Jovrnabt

Jouynall

enerad Speirl'zed
Jousnad PgpA

Rahe harsaOns OPerchaie beoé

whith can't be Purehae ehtn bdok
drd i n oMa
Decor
Subsidi'oy books Salea hgok
Sales rehusn booé
(Misc Journal
8:1 Peyablu and &

Openiny eoe wavaka ook

Clocag enfe
Reehhcahisn eiu
Tnsfe en'
ddju tiy enkoe
Enses
Openi eoe a sars yeak

chei be
end-
pyokes.
P4L 9/e
Nornina a l ata

honpowns al
 Bank Retn bahon Phateme
ehoeey
> Poepared reoni he olK eena
cat book and pas baob
bank Lolumn
Bapk pu
name

Jhen m deposis n sanks

liab er bank

> BAS 2pseparesy Cuuromt 1.e.fm

olif eence aRe 6ecade .

eihe
i n i f erene ey eoroes a
book earbe and latek t oher kook.

Etor recraig

When bank balane inteae-

Cah booé adeb

Pasd book Cred

hen bank batante decrekeL

6ook Czd
Cau =

Paus book debi

Crd 6alanre n cask baok Ouodsakr

Lpebi balance in ess baok
Unkavurakla halanue
 Des &alance Cas Kboo: Ged/ &adsvce n

Paus boo
avgukaha kathre

Foansoehors Men
. Cheyve asued /8raon buk not
CR PB A
pracente CUares
a h bork
but Pass doo umafeced
2. Cheaue Paidl deposhed bus not
CB Ps
colltees/eares
4 ave irntsg difernce

3. 9ntere cvedel coleeJed by CB PR

bank

. Bank inones chayescs n

charges or
PR
banh
Di'sec POyrel4 bank CR PB
6. Disec pymen in ank C PB
2. Dihonow of Cegue /2:) dscon-C& PB
tes
8. Chyve depasles but
hc8 PR
in C6.
 9. Che4ue rrorded not PB
b deposibs CB
D. Payment a.de o C wal F1,000 |CB PB
shoat
. Pecei# side was undekcak7 CB PR

2. Paymen side CB Oercastt C& PRT

BR paned a menh- end usually

nfavsytabte
S.No
avoaoanu balane)
- ien
PhulorTasatho +iem
Balante aA pek B/P8

Tofas 7
n d balance
Agjust he booé uhase 6alon s n ve

side = oerdrafH
hantn
Savtiay Pn k on-ve sidG =favkake_

CB Hen adi
CB, a pek

Pov oCB
C
Kan reduce i
nease
CB