Cash A/C

Dr. Cr.
Date Particular L.F Amount Date Particular L. Amount
F

2014 2014

Jan 1st To Capital A/c 50,00,000 Jan 3rd By purchases A/c 20,00,000

Jan 5th By Transportation 1,00,000

A/c

Jan 7th By Maintenance 5,000

A/c

Jan To Sales A/c 18,62,000 Jan 5th By Toll Tax A/c 5,000
19th

Jan To Sales A/c 20,00,000 Jan 9th By wages A/c 20,000

21st

Jan11th By O/s wages A/c 500

Jan13th By Driver’s salary 15,000

A/c

Jan By Drawings 20,000

31st

Jan By Bal c/d 66,96,500

31st

88,62,000 88,62,000

1st Feb

Capital A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

2014

Jan To balance c/d 50,00,00 jan1st By cash A/c 50,00,000

31st 0

50,00,00 50,00,000
 0

Purchases A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan3rd To Balance c/d 30,20,000 Jan 3rd By Cash A/c 20,00,000

Jan23rd By Loss by fire 10,00,000

A/c

Jan25th By Adv A/c 20,000

3,20,000 3,20,000

Building A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan31st to Balance c/d 25,00,000 Jan 1st By capital A/c 25,00,000

25,00,000 25,00,000

Transportation Charges A/c

Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 5th To Cash A/c 1,00,000 Jan By Balance c/d 1,00,000

31st

1,00,000 1,00,000

Maintenance Charges A/c

Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 7th to Cash A/c 5,000 Jan By Balance c/d 5,000

31st

Jan 5th to Cash A/c 5,000 Jan 5th By Balance c/d 5,000
 Wages A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 9th To bank A/C 20,000 Jan By balance c/d 40,000

31st

To cash A/C 20,000

40,000 40,000

Outstanding Wages a/c

Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 11 To Cash A/c 500 Jan By balance c/d 500

31st

500 500

Driver’s salary A/c

Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan To cash A/c 15,000 Jan By bal C/d 15,000

13th 31st

15,000

Insurance A/c
Dr. Cr.

Date Particular J.F Amount Date Particular J.F Amount

Jan15 To bank A/C 15,000 31 Jan By balance c/d 15,000

 15,000 15,000

Furniture A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

17Jan To Ajay’s A/c 5,00,000 31Jan By Bal c/d 5,00,000

5,00,000 5,00,000

Carriage A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan To cash A/c 500 Jan By bal c/d 500

17th 31st

500 500

Ajay’s A/c
Dr. Cr.

Date Particular J.F Amount Date Particular J.F Amount

Jan To bal c/d 5,00,000 Jan 17th by Furniture A/c 5,00,000

31st

5,00,000 5,00,000

Discount allowed A/c

Dr. Cr.

Date Particular J.F Amount Date Particular J.F Amount

Jan To Sales A/c 98,000 Jan 31st By bal c/d 98,000

19th

98,000 98,000
 Loss by fire A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan To purchases A/c 10,00,000 Jan 31st By bal c/d 10,00,000

23rd

10,00,000 10,00,000

Advertisement A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan To Purchases A/c 20,000 Jan 31st By bal c/d 20,000

25th

20,000 20,000

Machinery A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan To Bank A/c 9,59,400 Jan 31st By bal c/d 9,75,000

27th

To Discount A/c 15,600

9,75,000 9,75,000

Bank A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan To bal c/d 500 Jan 15th By insurance A/c 500

31st

500 500
 Discount received A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 31st To bal c/d 15,600 Jan 27th By machinery 15,600

A/c

15,600 15,600

Loan a/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 29th To Mr.Asif A/c 5,00,000 Jan 31st By bal c/d 5,00,000

5,00,000 5,00,000

5,00,000 5,00,000

Asif Loan A/c

Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 31st To bal c/d 5,00,000 Jan 29th By Loan A/c 5,00,000

5,00,000 5,00,000

Drawings A/c
Dr. Cr.
Date Particular J.F Amount Date Particular J.F Amount

Jan 31st To cash A/c 20,000 Jan 31st By bal c/d 20,000

20,000 20,000