Bank a/c

debit credit
date details amt date details amt
1-Nov Capital a/c $ 35,000.00 2-Nov Fixtures a/c $ 10,000.00
4-Nov Sales a/c $ 1,500.00 3-Nov Rent payable a/c $ 800.00
7-Nov Rent receivable a/c $ 200.00 4-Nov Purchases a/c $ 4,000.00
11-Nov Sales a/c $ 2,050.00 5-Nov Carriage outwards a/c $ 20.00
12-Nov Interest received $ 5.00 6-Nov Vehicle a/c $ 1,000.00
8-Nov Purchases a/c $ 3,000.00
9-Nov Electricity a/c $ 120.00
10-Nov Drawings $ 200.00
10-Nov Postage a/c $ 40.00
30-Nov Balance c/d $ 19,575.00
total $ 38,755.00 total $ 38,755.00
1-Dec Balance b/d $ 19,575.00

Capital a/c
debit credit
date details amt date details amt
1-Nov Bank a/c $ 35,000.00
30-Nov Balance c/d $ 35,000.00
total $ 35,000.00 total $ 35,000.00
1-Dec Balance b/d $ 35,000.00

Fixtures a/c
debit credit
date details amt date details amt
2-Nov Bank a/c $ 10,000.00 30-Nov Balance c/d $ 10,000.00
Total $ 10,000.00 Total $ 10,000.00
Balance b/d $ 10,000.00

Rent payable a/c

debit credit
date details amt date details amt
3-Nov Bank a/c $ 800.00

Purchases a/c
debit credit
date details amt date details amt
4-Nov Bank a/c $ 4,000.00 Balance c/d $ 7,000.00
8-Nov Bank a/c $ 3,000.00
Total $ 7,000.00 Total $ 7,000.00
Balance b/d $ 7,000.00
 Drawings
debit credit
date details amt date details amt
10-Nov Bank a/c $ 200.00

Sales a/c
debit credit
date details amt date details amt
Balance c/d $ 3,550.00 4-Nov Bank a/c $ 1,500.00
11-Nov Bank a/c $ 2,050.00
Total $ 3,550.00 Total $ 3,550.00
Balance B/d $ 3,550.00

Electricity a/c
debit credit
date details amt date details amt
9-Nov Bank a/c $ 120.00

Carriage Outwards a/c

debit credit
date details amt date details amt
5-Nov Bank a/c $ 20.00

vehicle a/c
debit credit
date details amt date details amt
6-Nov Bank a/c $ 1,000.00

Rent Receivable a/c

debit credit
date details amt date details amt
7-Nov Bank a/c $ 200.00

Interest Receivable a/c

debit credit
date details amt date details amt
12-Nov Bank a/c $ 5.00