LEDGERS ACCOUNT

CASH ACCOUNT

DATE Particulars L/F Amt. Date Particulars L/F Amt.

01.01.19 To capital a/c 18000 01.01.19 By salary a/c 5000
01.01.19 To sales a/c 8000 01.01.19 By rent a/c 2000
01.01.19 To sales a/c 20000 01.01.19 By purchase a/c 5000
01.01.19 To sales a/c 5000 01.01.19 By stationery a/c 80000
01.01.19 To debtor a/c 15000 01.01.19 By furniture a/c 500
01.01.19 By wages a/c 3000
01.01.19 By drawings a/c 4000
01.01.19 By purchase a/c 80000
By bal. c/d 30500
66000 66000
To bal. b/d 30500

FURNITURE A/C

DATE Particulars L/F amt. Date particulars L/F Amt.

01.01.19 To capital a/c 2000 By bal. c/d 2500
01.01.19 To cash a/c 500
2500 2500

CAPITAL ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

To bal. c/d 20000 01.01.19 By cash a/c 18000
01.01.19 By furniture a/c 2000
20000 20000

RENT ACCOUNT
Date Particulars L/F Amt. Date Particulars L/F Amt.
01.01.19 To cash a/c 2000 By bal. c/d 2000

2000 2000
To bal. b/d 2000

1
 PURCHASE ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

01.01.19 To cash a/c 5000 01.01.19 By Charity a/c 1000
01.01.19 To Aujit traders a/c 12000 By bal. c/d 24000
01.01.19 To cash a/c 8000
25000 25000

To bal. b/d 24000

SALARY ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

01.01.19 To cash a/c 5000 By bal. c/d 5000
5000 5000

To bal. b/d 5000

DEBTOR ACCOUNT

Date Particulars L/ Amt. Date Particulars L/F Amt.

F
01.01.19 To sales a/c 10000 01.01.19 By cash a/c 15000
To bal. c/d 5000
15000 15000

By bal. b/d 5000

SALES ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

To bal. c/d 43000 01.01.19 By debtors a/c 10000

01.01.19 By cash a/c 20000
01.01.19 By cash a/c 5000
01.01.19 By cash a/c 8000

43000 43000

By bal. b/d 43000

2
 STATIONERY ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

01.01.19 To cash a/c 8000 By bal. c/d 8000
8000 8000

To bal. b/d 8000

AUJIT TRADERS ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

To bal. c/d 12000 01.01.19 By purchase a/c 12000

12000 12000

By bal. b/d 12000

WAGES ACCOUNT

Date Particulars L/ Amt. Date Particulars L/F Amt.

F
01.01.19 To cash a/c 3000 By bal. c/d 3000

3000 3000
To bal. b/d
3000

DRAWING ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

01.01.19 To cash a/c 4000 By bal. c/d 4000

4000 4000

To bal. c/d 4000

3
 CHARITY ACCOUNT

Date Particulars L/F Amt. Date Particulars L/F Amt.

01.01.19 To purchase a/c 1000 By bal. c/d 1000

1000 1000

To bal. b/d 1000

TRIAL BALANCE

SL.N Particulars Debit (amt.) Credit (amt.)

O
1. Cash account 30500

2. Furniture account 2500

3. Capital account 20000

4. Salary account 5000

5. Rent account 2000

6. Purchase account 24000

7. Debtors account 5000

8. Sales account 43000

9. Stationery account 8000

10. Aujit traders account 12000

11. Wages account 3000

12. Drawing account 4000

13. Charity account 1000

4
 80000 80000
Total

P.T.O

TRADING & PROFIT &LOSS ACCOUNT

PARTICULARS AMT PARTICULARS AMT

To purchase a/c 24000 By sales a/c 43000
To wages a/c 3000

To gross profit 16000

27000 43000

To stationary a/c 8000 By gross profit 16000

To salary a/c 5000
To rent a/c 2000
To charity a/c 1000

16000 16000

BALANCE SHEET

LIABILITY AMT ASSETS AMT

Capital 20000 Cash a/c 30500
Less-drawing 4000 16000 Furniture a/c 2500
Creditors-
Aujit traders 12000

Debtors 5000

5
33000 33000