Amount

Date Voucher No Account Heads & depscription L.F. Debit Credit

Januray 1 1 Dr cash 1 200000
Cr kamal gupta capital 2 200000
(cash providedby kamal gupta)
Januray 2 2 Dr purchases 3 180000
cr cash 1 180000

Januray 5 3 Dr cash 1 240000

cr sales 4 240000
6 4 dr hdfc 5 250000
cr cash 1 250000

15 5 Dr purchase 3 150000
Cr inalsa 6 150000
6 Dr akanksha traders 7 210000
Cr sales 4 210000
7 Dr inalsa 6 100,000
Cr hdfc 5 100,000
8 Dr hdfc 5 160000
Cr akanksha 7 160000
9 Dr commision 8 13,500
Cr hdfc 5 13,500
10 Dr rent 9 5,000
Cr cash 1 5,000
Account... Cash Amount
Date Voucher No. Particulars J.F. Debit
1 To kamal gupta capital 1 200,000
2 by purchases
3 to sales 240000
4 by hdfc
10 by rent

Account... Kamal Gupta's Capital Amount

Date Voucher No. Particulars J.F. Debit
1 by cah

Account... Purchases Amount

Date Voucher No. Particulars J.F. Debit
2 to cash 180000
5 to inalsa 150000

Account... Sales Amount

Date Voucher No. Particulars J.F. Debit
3 by cash
6 by akanksha

Account... HDFC Bank Amount

Date Voucher No. Particulars J.F. Debit
4 to cash 250000
by inalsa
to akanksha 160000
by commission

Account... INALSA Co. Amount

Date Voucher No. Particulars J.F. Debit
by purchases
to hdfc 100000

Account... Akanksha Traders Amount

Date Voucher No. Particulars J.F. Debit
to sales 210000
by hdfc
Account... Selling Commission Amount
Date Voucher No. Particulars J.F. Debit
to sales

Account... Office Rent Amount

Date Voucher No. Particulars J.F. Debit
Amount Balance
Credit Dr/Cr Amount
dr 200000
180000 dr 20000
dr 260000
250000 dr 10000
5000 dr 5000

Amount Balance
Credit Dr/Cr Amount
200000 cr 200000

Amount Balance
Credit Dr/Cr Amount
Dr 180000
dr 330000

Amount Balance
Credit Dr/Cr Amount
240000 cr 240000
210000 cr 450000

Amount Balance
Credit Dr/Cr Amount
dr 250000
100000 cr 150000
dr 310000
13500 cr 296500

Amount Balance
Credit Dr/Cr Amount
150000 cr 150000
dr 50000

Amount Balance
Credit Dr/Cr Amount
dr 210000
160000 cr 50000
Amount Balance
Credit Dr/Cr Amount

Amount Balance
Credit Dr/Cr Amount
 Trial Balance as on …….
Account Heads L.F. Debit amount
CASH 5000
KAMAL GUPTA CAPITAL
PURCHASES 330000
SALES
HDFC 296500
INALSA
AKANKSHA 50000
COMMISSIN 13500
RENT 5000

700000
Credit Amount

200000

450000

50000

700000