Date Particulars L.F. Debit Credit ` ` Trial b/f 4,99,300 4,99,300 2012 Mar. 7 1,050 Stationery Account Dr. To Cash Account 1,050 (For purchase of stationery for cash) 7 Purchases Account Dr. 26,000 ” To Salil 26,000 (For credit purchases of goods from Salil) 7 Mukherjee Dr. 8,080 ” To Account 8,080 (For credit sales of goods to Mukherjee) 9 Rent Paid in Advance A/c Dr. 24,000 ” To Cash Account 24,000 (For rent paid in advance) 9 Drawings Account Dr. 4,500 ” To Cash Account 4,000 To Purchases Account 500 (For drawings in cash and trial taken by the proprietor for personal use) 9 Cash Dr. 25,000 ” To Bank Account 25,000 (For cash withdrawn from Bank) Mathur Dr. 10 9,850 ” To Sales Account 9,850 (For sales to Mathur on credit) Purchases Account Dr. 11 2,900 ” To Bank 2,900 (For purchases of goods, payment being made by means of a cheque) Cash Account Dr. 14 10,000 ” To Patil 10,000 (For cash received from Patil) 14 Salil Dr. 26,000 ” To Cash Account 24,700 To Discount Account 1,300 (For cash paid to Salil and discount received from him) Cash A/c Dr. 17 9,750 ” Discount Account Dr. 100 To Mathur 9,850 (For cash received from Mathur and discount allowed to him) 18 Cash Account Dr. 4,040 ” Bad Debts Account Dr. 4,040 To Mukherjee 8,080 (For cash received from Mukherjee on his insolvency and amount written off as bad debt) Total c/f 6,54,610 6,54,610
Date Particulars L.F. Debit ` Credit ` b/f Stationery Account Dr. To Cash Account (For purchase of stationery for cash) Purchases Account Dr. To Salil (For credit purchases of goods from Salil) Mukherjee Dr. To Account (For credit sales of goods to Mukherjee) Rent Paid in Advance A/c Dr. To Cash Account (For rent paid in advance) Drawings Account Dr. To Cash Account To Purchases Account (For drawings in cash and taken by the proprietor for personal use) Cash Dr. 25,000 To Bank Account (For cash withdrawn from Bank) Mathur Dr. To Sales Account (For sales to Mathur on credit) Purchases Account Dr. To Bank (For purchases of goods, payment being made by means of a cheque) Cash Account Dr. To Patil (For cash received from Patil) Salil Dr. To Cash Account To Discount Account (For cash paid to Salil and discount received from him) Cash A/c Dr. Discount Account Dr. To Mathur (For cash received from Mathur and discount allowed to him) Cash Account Dr. Bad Debts Account Dr. To Mukherjee (For cash received from Mukherjee on his insolvency and amount written off as bad debt) Total c/f 4,99,300 4,99,300 2012 Mar. 7 1,050 1,050 ” 7 26,000 26,000 ” 7 8,080 8,080 ” 9 24,000 24,000 ” 9 4,500 4,000 500 ” 9 25,000 ” 10 9,850 9,850 ” 11 2,900 2,900 ” 14 10,000 10,000 ” 14 26,000 24,700 1,300 ” 17 9,750 100 9,850 ” 18 4,040 4,040 8,080 6,54,610 6,54,610 Trial trial