28 FP-FA&A Date Particulars L.F. Debit Credit ` ` 2012 Total b/f 6,54,610 6,54,610 Mar. 18 Scooter Account Dr. 30,000 To Cash Account 30,000 (For purchase of a scooter for cash) 20 Aggarwal Dr. 8,640 ” 3,780 Nayak Dr. To Account 12,420 (For credit sales made to Aggarwal and Nayak) 24 Cartage Account Dr. 150 ” To Cash Account 150 (Cartage paid) 24 170 Repairs Account Dr. ” To Repairs Outstanding A/c 170 (For repairs charges) 26 Petrol Expense Account Dr. 550 ” To Cash Account 550 (For petrol expenses paid in cash) 26 Purchases Account Dr. 12,000 ” To Cash Account 12,000 (For cash purchases) 26 Office Equipment Account Dr. 12,100 ” To Cash Account 12,100 (For purchase of office equipment) 27 Repairs Outstanding A/c Dr. 170 ” To Cash Account 170 (Repairs outstanding paid) 28 Sales Returns Account Dr. 400 ” To Aggarwal 400 returns from Aggarwal) 31 Depreciation Account Dr. 100 ” To Furniture Account 100 (For depreciation on furniture) Depreciation Account Dr. 31 200 ” To Scooter 200 (For depreciation on scooter) 31 *Salary Account Dr. 1,800 ” To Salary Outstanding A/c 1,800 (For salary outstanding) 31 *Rent Account Dr. 1,000 ” To Rent Outstanding A/c 1,000 (For rent outstanding) Total c/f 7,25,670 7,25,670 * A combined entry may be passed.
28 FP-FA&A Date Particulars L.F. Debit ` Credit ` 2012 Total b/f Scooter Account Dr. To Cash Account (For purchase of a scooter for cash) Aggarwal Dr. Nayak Dr. To Account (For credit sales made to Aggarwal and Nayak) Cartage Account Dr. To Cash Account (Cartage paid) Repairs Account Dr. To Repairs Outstanding A/c (For repairs charges) Petrol Expense Account Dr. To Cash Account (For petrol expenses paid in cash) Purchases Account Dr. To Cash Account (For cash purchases) Office Equipment Account Dr. To Cash Account (For purchase of office equipment) Repairs Outstanding A/c Dr. To Cash Account (Repairs outstanding paid) Sales Returns Account Dr. To Aggarwal returns from Aggarwal) Depreciation Account Dr. To Furniture Account (For depreciation on furniture) Depreciation Account Dr. To Scooter (For depreciation on scooter) *Salary Account Dr. To Salary Outstanding A/c (For salary outstanding) *Rent Account Dr. To Rent Outstanding A/c (For rent outstanding) Total c/f 6,54,610 6,54,610 Mar. 18 30,000 30,000 ” 20 8,640 3,780 12,420 ” 24 150 150 ” 24 170 170 ” 26 550 550 ” 26 12,000 12,000 ” 26 12,100 12,100 ” 27 170 170 ” 28 400 400 ” 31 100 100 ” 31 200 200 ” 31 1,800 1,800 ” 31 1,000 1,000 7,25,670 7,25,670 * A combined entry may be passed.
16443-fa-pdf-1-&-2-units-.docx