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( Receipt ) Narrations
( Payment ) Narrations
1) M/s XYZ Traders 12 1/5/13
Being cash paid to M/s XYZ Traders vide receipt no. 012 dated 1/5/13
2) M/s XYZ Traders 24 10/5/13
Being cheque issued to M/s XYZ Traders vide receipt no. 024 dated 10/5/13
2% cash discount
45 20/5/13
M/s XYZ Traders
Dr.
1000
To Cash A/c
(Cr.)
980
To Discount received A/c
(Cr.)
20
( Being cash paid to M/s XYZ Traders after deducting 2% cash discount vide receipt no.
045 dated 20/5/13 )
5)
Being advance given to Suresh
( Banking ) Narrations
1)
Being cash deposited in bank
2)
Being cash withdrawn from bank
3) Bank charges ( Cheque book charges, Cheque return charges etc.)
Bank charge
Dr.
1000
To State Bank of India
(Cr.)
1000
( Being bank charges deducted by bank as per bank statement / passbook )
4) interest
State Bank of India
Dr.
1000
To Bank interest received (Cr.)
1000
( Being interest credited by bank as per bank statement / passbook )
5) interest charge
Bank interest paid
Dr.
1000
To State Bank of India
(Cr.)
1000
( Being interest charged by bank on loan for the period 1-3-13 To 31-3-13 as per bank
statement )
6) bank charge
State Bank of India
Dr.
1000
To Bank charge
(Cr.)
1000
( Being bank charges, earlier deducted, reversed by bank as per bank statement )
7) M/s XYZ Company Ltd.
State Bank of India
Dr.
1000
To Dividend A/c
(Cr.)
1000
( Being dividend received from M/s XYZ Company Ltd. directly deposited in bank A/c
as per bank statement )
8) M/s XYZ Traders / ( Return / Dishonour )
M/s XYZ Traders
Dr.
1000
To State Bank of India
(Cr.)
1000
( Being cheque received from M/s XYZ Traders returned / dishonoured by bank )
9) Term loan
Being term loan received from bank
Being income tax refund for the assessment year 2013-14 deposited / received in bank
( Capital ) Narrations
1)
Being cash brought in business as capital
2)
Being cash withdrawn for personal use
3)
Being goods withdrawn for personal use
4) /
Being goods / furniture brought in business as capital
5) 31st march, 2013
Proprietor 15%
Interest A/c
Dr.
5000
To Capital A/c
(Cr.)
5000
( Being interest @ 15% p.a. credited to proprietors capital A/c for the year ending on
31st March, 2013 )
6) 31st march, 2013
partners 15%
Interest A/c
Dr.
10000
To Partners XYZ Capital A/c (Cr.)
5000
To Partners ABC Capital A/c (Cr.)
5000
( Being interest @15% p.a. credited to partners capital A/c for the year ending on 31st
March, 2013 )
7) Proprietor / Partners , 2013
Being proprietors / partners salary for the month Jan., 2013 credited to his Capital A/c
8) Profit & Loss A/c capital A/c transfer
Being balance of Profit & Loss A/c for the year ending on 31st March 2013 transferred to
Proprietors / Partners Capital A/c
( Purchase ) Narration
1) M/s XYZ Traders
Being goods purchased on credit from M/s XYZ Traders
( Sales ) Narration
1) M/s XYZ Traders
Being goods sold to M/s XYZ Traders on credit
2) M/s XYZ Traders
Being goods sold to M/s XYZ Traders for cash
3) M/s ABC Traders C form against
Being goods sold to M/s ABC Traders against C form no. ---
( Assets ) Narration
2)
Being old furniture sold to Mr. Rakesh Mishra
3) 15% p.a. Depreciation
Being depreciation charged @15% p.a. for the year ending on 31st March, 2013
4) Assets
Interest paid A/c
Dr.
10000
To Mr. Ram Sharmas Loan A/c
(Cr.)
10000
( Being interest @15% p.a. for the period from 1/4/12 to 31/3/13 credited to Mr. Ram
sharmas loan A/c )
3) loan
Being loan paid to Mr. Ram Sharma by cheque
loan Narrations
1) loan
Being loan given to Mr. Shyam Yadav
2) loan 15%
debit
Shyam Yadavs Loan A/c
Dr.
1000
To Interest Receivable
(Cr.)
1000
( Being interest @ 15% p.a. for the period 01/04/12 to 31/3/13 debited to Mr. Shyam
Yadavs Loan A/c )
3) loan
Being loan amount received from Mr. Shyam Yadav by cheque
Tax
Being self assessment tax of proprietor / partners paid for the year ending on 31st March,
2013
Provision Narrations
1) Audit Fee
Being provision made for audit fee for the year ending on 31st March, 2013
2) Legal Fee
Being provision made for legal fee for the year ended 31st March, 2013
Outstanding Expenses (
) Narrations
1) Salary payable
Being salary payable for the month March, 2013 transferred to Salary Payable A/c
2) Electricity / Telephone Exp. Payable
Being electricity / telephone exp. payable for the month March, 2013 transferred to
Electricity / Telephone Exp. Payable A/c
3)
Being discount given to M/s ABC Traders as the quality of sold goods was inferior
4) Target M/s ABC Traders 1% incentive
Being 1% incentive given to M/s ABC Traders against target achievement
5) M/s ABC Traders 2% cash discount
Being 2% cash discount given to M/s ABC Traders against early payment
6) M/s XYZ Traders 2% p.m.
Being interest paid to M/s XYZ Traders @ 2% pm against bill no....
Being discount received from M/s XYZ Traders due to rate difference against bill no......
2)
Being discount received from M/s XYZ Traders as the quantity was less than shown in
the bill
3)
Being discount received from M/s XYZ Traders due to inferior quality of goods
4) Target M/s XYZ Traders 1% incentive
Being 1% incentive received from M/s XYZ Traders against target achievement
5) M/s XYZ Traders 2% cash discount
Being 2% cash discount received from M/s XYZ Traders against early payment
6) M/s ABC Traders 2% p.m.
Being interest received from M/s ABC Traders @ 2% pm against bill no...