Cash heads of accounts dr bal cr bal

Date Particulars Amount Date Particulars Amount cash 701066

1/3/2022 To capital 750,000 1/3/22 By computer 40,000 capital 1516500
5/3/22 To sales 5,700 March 1 By clothing racks 3,000 bank 630040
To output CGST 513 7/3/22 By Purchases 3000 furniture 30000
To output SGST 513 By Input CGST 270 building 70000
10/3/22 To purchase returns 1000 By Input SGST 270 machinery 12000
To Input CGST 90 15/3/22 By bank 30,000 Input cgst 135
To Input SGST 90 18/3/22 By Stationery 1200 input sgst 135
12/3/22 To sales 10,000 31/3/22 By Telephone bill 600 computer 40000
To Output CGST 900 31/3/22 By salaries 6000 clothing racks 3000
To Output SGST 900 31/3/22 By Electricity expenses 800 purchases 3748
14/3/22 To Shikha 4200 input igst 1008
20/3/22 To bad debts recovered 3500 bajaj and co. 648
24/3/22 To Dhaani 2500 drawings 21500
27/3/22 To capital 5000 output igst 513
31/3/22 To commission recieved 1000 sales 22900
31/3/22 By balance c/d 700766 discount allowed 950
785906 785906 accrued interest 4000
31/3/22 To balance b/d 701066 purchase returns 1000
bad debts 6300
sharma 3500
interest on capital 9000

output cgst output 1764

sgst 2360 1764
loss of goods by theft
shikha 7000
stationery 1200
dhaani 540
bad debts recovered 3500
interest 4000
ananya 3513
charity 1770
Capital telephone bill 600
Date Particulars Amount Date Particulars Amount salaries 6000
31/3/22 To balance c/d 1516500 1/3/22 By cash 750,000 commission recieved 1000
By bank 650,000 rent 15000
By furniture 30,000 electricity 800
By building 70,000 gauri 1062
26/3/22 By drawings 2,500
March 27 By cash 5000
31/3/22 By Interest on capital 9000

1516500 1,516,500
By balance b/d 1,516,500

Bank
Date Particulars Amount Date Particulars Amount
1/3/22 To capital 650,000 1/3/22 By machinery 12,000
March 15 To cash 30,000 March 15 By Bajaj and co. 3600
20/3/22 By purchases 2000
By Input IGST 360
28/3/22 By drawings 7000
31/3/22 By rent 15,000
31/3/22 By drawings 10000
31/3/22 By balance c/d 630040
680000 680000
31/3 To balance b/d 630040

Furniture
Date Particulars Amount Date Particulars Amount
1/3/22 To capital 30,000 31/3/22 By balance c/d 30,000

30000 30000
To balance b/d 30,000

Building
Date Particulars Amount Date Particulars Amount
1/3/22 To capital 70,000 31/3/22 By balance c/d 70,000

70,000 70,000
To balance b/d 70,000

Machinery
Date Particulars Amount Date Particulars Amount
1/3/22 To bank 12,000 31/3/22 By balance c/d 12000

12,000 12,000
To balance b/d 12000

Input CGST
Date Particulars Amount Date Particulars Amount
7/3/22 To cash 270 10/3/22 By cash 90
March 13 By Loss of stock by theft 180
26/3/22 By Charity 135

To balance c/d 135

405 405
By balance b/d 135

Input SGST
Date Particulars Amount Date Particulars Amount
7/3/22 To cash 270 10/3/22 By cash 90
March 13 By Loss of stock by theft 180
26/3/22 By Charity 135

To balance c/d 135

405 405
By balance b/d 135

Computer
Date Particulars Amount Date Particulars Amount
1/3/22 To cash 40,000 By balance c/d 40,000

40,000 40,000
To balance b/d 40,000

Clothing Racks
Date Particulars Amount Date Particulars Amount
1/3/22 To cash 3,000 By balance c/d 3000

3000 3000
To balance b/d 3000
 Purchases
Date Particulars Amount Date Particulars Amount
3/3/22 To Bajaj and co. 4248 5/3/22 By drawings 2000
7/3/22 To cash 3000 March 13 By Loss of stock by theft 2000
20/3/22 To Bank 2000 26/3/22 By Charity 1500

By balance c/d 3748

9248 9248
To balance b/d 3748

Input IGST
Date Particulars Amount Date Particulars Amount
3/3/22 To Bajaj and co. 648 By balance c/d 1008
March 20 To bank 360

1008 1008
To balance b/d 1008

Bajaj & Co.

Date Particulars Amount Date Particulars Amount
15/3/22 To bank 3600 3/3/22 By purchases 3600
March 3 By input IGST 648

To balance c/d 648

4248 4248
By balance b/d 648

Drawings
Date Particulars Amount Date Particulars Amount
5/3/22 To purchases 2000 By balance c/d 21500
March 26 To capital 2500
28/3/22 To bank 7000
31/3/22 To bank 10000

21500 21500
To balance b/d 21500

Output IGST
Date Particulars Amount Date Particulars Amount
To balance c/d 513 24/3/22 By Ananya 513

513 513
By balance b/d 513

Sales
Date Particulars Amount Date Particulars Amount
To balance c/d 22900 5/3/22 By Cash 5700
By Discount allowed 300
12/3/22 By Cash 10,000
14/3/22 By Gauri 900
17/3/22 By Dhaani 3000
24/3/22 By Ananya 2850
By Discount allowed 150

22900 22900
By balance b/d 22900

Discount allowed
Date Particulars Amount Date Particulars Amount
5/3/22 To sales 300 By balance c/d 950
March 24 To sales 150
To dhaani 500

950 950
To balance b/d 950

Purchase Returns
Date Particulars Amount Date Particulars Amount
To balance c/d 1000 10/3/22 By cash 1000

1000 1000
By balance b/d 1000

Bad Debts
Date Particulars Amount Date Particulars Amount
10/3/22 To Sharma 3500 By balance c/d 6300
March 14 To Shikha 2800
6300 6300
To balance b/d 6300

Sharma
Date Particulars Amount Date Particulars Amount
To balance c/d 3500 10/3/22 By bad debts 3500
3500 3500
By balance b/d 3500

Interest on capital
Date Particulars Amount Date Particulars Amount
31/3/22 To capital 9000 By balance c/d 9000
9000 9000
To balance b/d 9000

Output CGST
Date Particulars Amount Date Particulars Amount
To balance c/d 1764 5/3/22 By Cash 513

12/3/22 By Cash 900

14/3/22 By Gauri 81
17/3/22 By Dhaani 270
1764 1764
By balance b/d 1764

Output SGST
Date Particulars Amount Date Particulars Amount
To balance c/d 1764 5/3/22 By Cash 513

12/3/22 By Cash 900

14/3/22 By Gauri 81
17/3/22 By Dhaani 270
1764 1764
By blance b/d 1764

Loss of goods by theft

Date Particulars Amount Date Particulars Amount
To purchases 2000 13/3/22 by balance c/d 2360
To input cgst 180
To input sgst 180
2360 2360
To balance b/d 2360

Shikha
Date Particulars Amount Date Particulars Amount
To balance c/d 7000 14/3/22 By cash 4200
By bad debts 2800
7000 7000
By balance b/d 7000

Stationery
Date Particulars Amount Date Particulars Amount
18/3/22 To cash 1200 By balance c/d 1200
1200 1200
To balance b/d 1200

Dhaani
Date Particulars Amount Date Particulars Amount
17/3/22 To sales 3000 24/3/22 By cash 2500
To output CGST 270 By discount allowed 500
To output SGST 270 By balance c/d 540
3540 3540
To balance b/d 540

Bad debts recovered

Date Particulars Amount Date Particulars Amount
To balance c/d 3500 20/3/22 By cash 3500
3500 3500
By balance b/d 3500

Interest
Date Particulars Amount Date Particulars Amount
To balance c/d 4000 21/3/22 By accrued interest 4000
4000 4000
By balance b/d 4000

Accrued interest
Date Particulars Amount Date Particulars Amount
21/3/22 To interest 4000 By balance c/d 4000
4000 4000
To balance b/d 4000

Ananya
Date Particulars Amount Date Particulars Amount
24/3/22 To sales 3000 By balance c/d 3513
To output IGST 513
3513 3513
To balance b/d 3513

Charity
Date Particulars Amount Date Particulars Amount
26/3/22 To Purchases 1500 by balance c/d 1770
To Input CGST 135
To Input SGST 135
1770 1770
To balance b/d 1770

Telephone Bill
Date Particulars Amount Date Particulars Amount
31/3/22 To cash 600 By balance c/d 600
600 600
To balance b/d 600
 Salaries
Date Particulars Amount Date Particulars Amount
31/3/22 To cash 6000 By balance c/d 6000
6000 6000
To balance b/d 6000

Commission Recieved
Date Particulars Amount Date Particulars Amount
To balance c/d 1000 31/3/22 By cash 1000
1000 1000
By balance b/d 1000

Rent
Date Particulars Amount Date Particulars Amount
31/3/22 To bank 15000 By balance c/d 15000
15000 15000
To balance b/d 15000

Electricity
Date Particulars Amount Date Particulars Amount
31/3/22 To cash 800 by balance c/d 800
800 800
to balance b/d 800

Gauri
Date Particulars Amount Date Particulars Amount
14/3/22 To sales 900 By balance c/d 1062
To output CGST 81
To output SGST 81
1062 1062
To balance b/d 1062

DATE PARTICULARS AMOUNT AMOUNT

Mar. 1 Cash 750,000

Bank 650,000
Furniture 30,000
Building 70,000
To capital 1,500,000

1 Machinery 12,000
To bank 12,000

1 Computer 40,000
To cash 40,000

1 Clothing racks 3000

To cash 3000

3 Purchases 3600
Input IGST 648
To Bajaj and Co. 4248

5 Drawings 2000
To purchases 2000

*5 Cash 6726
the ledger of this Discount allowed 300
is wrong i think To sales 6000
i corrected the journal To output CGST 513
To output SGST 513

7 Purchases 3000
Input CGST 270
Input SGST 270
To cash 3540

10 Cash 1180
To purchase returns 1000
To Input CGST 90
To Input SGST 90

10 Bad debts 3500

To Sharma 3500

12 Cash 11800
To sales 10,000
To Output CGST 900
To Output SGST 900

13 Loss of stock by theft 2360

To purchases 2000
To Input CGST 180
To Input SGST 180

14 Cash 4200
Bad debts 2800
To Shikha 7000

14 Gauri 1062
To sales 900
To Output CGST 81
To Output SGST 81

15 Bank 30,000
To cash 30,000

15 Bajaj & co. 3600

To Bank 3600

17 Dhaani 3540
To sales 3000
To Output CGST 270
To Output SGST 270

18 Stationery 1200
To Cash 1200

20 Purchases 2000
Input IGST 360
To Bank 2360

20 Cash 3500
To bad debts recovered 3500

21 Accrued interest 4000

To interest 4000

5 Cash 2500
Discount allowed 500
To Dhaani 3000

24 Ananya 3363
Discount allowed 150
To sales 3000
To output IGST 513

26 Drawings 2500
To capital 2500

26 Charity 1770
To Purchases 1500
To Input CGST 135
To Input SGST 135

27 Cash 5000
To Capital 5000

28 Drawings 7000
To bank 7000

31 Telephone bill 600

To cash 600

31 Salaries 6000
To cash 6000

31 Cash 1000
To commission recieved 1000

31 Rent 15000
To bank 15000

31 Electricity expenses 800

To cash 800

31 Drawings 10,000
To bank 10,000
31 Interest on capital 9000
To capital 9000