LEDGER ACCOUNTS

Capital Account
Date Details $ Date Details
1-Jan cash

31-Jan Balance c/d 8500

1-Feb Balance b/d

Cash Account
Date Details $ Date Details
1-Jan Capital 8500 2-Jan Purchases
30-Jan Commission 500 4-Jan Bank
15-Jan Wages

9000 balance c/d

1-Feb balance b/d 3500

Bank Account
Date Details $ Date Details
4-Jan Cash 1000 9-Jan computer
14-Jan Loan from ABC Bank 5000 10-Jan Ali Ahmed T/P
15-Jan Sameer T/R 800 20-Jan Loan from Abc Bank
22-Jan Insurance
28-Jan Apex motor
31-Jan Drawings
31-Jan Balance c/d
9300
1-Feb Balance b/d 3600
 Ali Ahmed T/P
Date Details $ Date Details
Bank 1000 3-Jan Purchaes
Purchase return 200
Balance c/d 800

2000
1-Feb Balance b/d

Purcaheses
Date Details $ Date Details
2-Jan Cash 1500
3-Jan Ali Ahmed T/P 2000
31-Jan Balance c/d
3500
1-Feb Balance b/d 3500

Sameer T/R
Date Details $ Date Details
7-Jan sales 2500 11-Jan Sales return
15-Jan Bank
31-Jan Balance c/d

2500
Balance b/d 1450

Sales
Date Details $ Date Details
7-Jan Sameer T/R

31-Jan Balance c/d 2500

2500
 1-Feb Balance b/d

Insurance
Date Details $ Date Details

22-Jan Bank 200

31-Jan Balance c/d
200
1-Feb Balance b/d 200

Drawings
Date Details $ Date Details
31-Jan Bank 1000
31-Jan Balance c/d

1000
1-Feb Balance b/d 1000
 Computer
$ Date Details $ Date Details $
8500 9-Jan Bank 500

31-Jan Balance c/d 500

8500 500 500
8500 1-Feb Balance b/d 500

$ Sales Return
1500 Date Details $ Date Details $
3500 11-Jan Sameer T/R 250
500
31-Jan Balance c/d 250
3500 250 250
9000 1-Feb Balance b/d 250

$ Motor Vehicle
500 Date Details $ Date Details $
1000 12-Jan Apex motor T.P 2000
2000
200 31-Jan Balance c/d 2000
1000 2000 2000
1000 1-Feb Balance b/d 2000
3600
9300
 Apex Motor T/P
$ Date Details $ Date Details $
2000 28-Jan Bank 1000 Motor Vehicles 2000

31-Jan Balance c/d 1000

2000 2000
2000 1-Feb Balanec b/d 1000
800

$ Loan From ABC Bank

Date Details $ Date Details $
20-Jan Bank 2000 14-Jan Bank 5000
3500
3500 31-Jan Balance c/d 3000
5000 5000
1-Feb Balanec b/d 3000

$ Wages
250 Date Details $ Date Details $
800 15-Jan Cash 500
1450
31-Jan Balanec c/d 500
2500 500 500
1-Feb Balanec b/d 500

$ Purchase return
2500 Date Details $ Date Details $
18-Jan Ali Ahmed T/P 200

31-Jan Balance c/d 200

2500 200 200
 2500 Balance b/d 200

$ Comission
Date Details $ Date Details $
30-Jan Cash 500
200
200 31-Jan Balance c/d 500
500 500
1-Feb Balance b/d 500

1000

1000
TRIAL BALANCE AT THE END OF 31st JANUARY

Capital
Caash
Bank
Ali Ahmed (T/P)
Purchases
Sameer (T/R)
Sale
Computer
Sales return
Motor vehicle
Apex Motor (T/P)
Loan from ABC Bank
Wages
Purchase return
Insurance
Comission
Drawings
1st JANUARY

Debit Credit
8500
3500
3600
800
3500
1450
2500
500
250
2000
1000
3000
500
200
200
500
1000

16500 16500