31 Date Particulars L.F. Credit(`) 2013 Jan. 1 Cash A/c Dr. 2,00,000 To Capital A/c 2,00,000 (Being capital introduced by the proprietor in cash) Jan., 3 Purchases A/c Dr. 60,000 To Cash A/c 60,000 (Being goods purchased for cash) 5 Shyam Dr. 60,000 ” To A/c 60,000 (Being goods sold on credit to Shyam) 6 Cash A/c Dr. 20,000 ” 20,000 To Sales A/c (Being goods sold for cash) 9 40,000 Cash A/c Dr. ” To 40,000 (Being the cash received from Shyam) 13 Purchases A/c Dr. 40,000 ” To Ram 40,000 (Being goods purchased on credit from Ram) 20 Ram Dr. 20,000 ” 20,000 To Cash A/c (Being cash paid to Ram) 25 Rent A/c Dr. 4,000 ” To Cash A/c 4,000 (Being office rent paid in cash) 31 Salaries A/c Dr. 20,000 ” To Cash A/c 20,000 salaries paid to staff) 31 Sales Returns A/c Dr. 10,000 ” To Shyam 10,000 (Being goods returned by Shyam) Total 4,74,000 4,74,000
31 Date Particulars L.F. Credit(`) 2013 Jan. 1 Jan., 3 ” 5 ” 6 ” 9 ” 13 ” 20 ” 25 ” 31 ” 31 Cash A/c Dr. To Capital A/c (Being capital introduced by the proprietor in cash) 2,00,000 60,000 60,000 20,000 40,000 40,000 20,000 4,000 20,000 10,000 4,74,000 2,00,000 60,000 60,000 20,000 40,000 40,000 20,000 4,000 20,000 10,000 4,74,000 Purchases A/c Dr. To Cash A/c (Being goods purchased for cash) Shyam Dr. To A/c (Being goods sold on credit to Shyam) Cash A/c Dr. To Sales A/c (Being goods sold for cash) Cash A/c Dr. To (Being the cash received from Shyam) Purchases A/c Dr. To Ram (Being goods purchased on credit from Ram) Ram Dr. To Cash A/c (Being cash paid to Ram) Rent A/c Dr. To Cash A/c (Being office rent paid in cash) Salaries A/c Dr. To Cash A/c salaries paid to staff) Sales Returns A/c Dr. To Shyam (Being goods returned by Shyam) Total
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