Journal

A.S Computers
At the end of 31/01/2019
Date Particular Dr. Cr.
1/4/2019 Cash Account 3,100,000
To Capital
Mr. Altaf 1,500,000
Mr. Sabir 1,500,000
2/4/2019 Rent 70,000
To Cash Account 70,000
3/4/2019 Decoration Account 10,000
To Cash Account 10,000
3/4/2019 Advertising 10,000
To Cash Account 10,000
4/1/2019 Furniture and Fixture 80,000
To Cash Account 80,000
4/1/2019 AC Purchase 40,000
To Cash Account 40,000
4/1/2019 Computer Purchase 1,020,000
To Cash Account 1,020,000
4/1/2019 LCD Purchase 34,000
To Cash Account 34,000
4/1/2019 Printer Purchase 5,000
To Cash Account 5,000
4/1/2019 Stationary Purchase 10,000
To Cash Account 10,000
4/1/2019 Laptops Purchase 250,000
To Cash Account 250,000
6/1/2019 MacBook Purchase 310,000
To Cash Account 310,000
10/1/2019 Executive Meeting 10,000
To Cash Account 10,000
12/4/2019 Bike Purchase 50,000
To Cash Account 50,000
13/01/2019 Fuel Account 5,000
To Cash Account 5,000
18/1/2019 Cash Account 41,500
To Sales Account 41,500
22/01/2019 Cash Account 95,000
To Sales Account 95,000
25/01/2019 Cash Account 41,500
To Sales Account 41,500
26/01/2019 Utilities Account 5,000
To Cash Account 5,000
27/01/2019 Capital Drawing Account 40,000
 Cash Account
Mr. Altaf 20,000
Mr. Sabir 20,000
31/01/2019 Salary Account 31,000
To Cash Account 31,000

Total 5,147,000 5,147,000

No.1 Cash Ledger
A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
1/1/2019 Capital Account 3,000,000 2/4/2019 Rent Account
18/1/2019 To Sales Account 41,500 3/4/2019 Decoration Account
22/01/2019 To Sales Account 95,000 3/4/2019 Advertising
25/01/2019 To Sales Account 41,500 4/1/2019 Furniture and Fixture
4/1/2019 AC Purchase
4/1/2019 Computer Purchase
4/1/2019 LCD Purchase
4/1/2019 Printer Purchase
4/1/2019 Stationary Purchase
4/1/2019 Laptops Purchase
6/1/2019 MacBook Purchase
10/1/2019 Executive Meeting
12/4/2019 Bike Purchase
13/01/2019 Fuel Account
26/01/2019 Utilities Account
27/01/2019 Capital Drawing Account
31/01/2019 Salary Account
Balance C/D
Total 3,178,000 Total

No.3 Rent Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 70,000 Cash Account

Total 70,000 Total

No. 5 Advertising Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 10,000 Cash Account
 Total 10,000 Total

No. 7 AC Purchase Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 40,000 Cash Account

Total 40,000 Total

No. 9 LCD Purchase Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 34,000 Cash Account

Total 34,000 Total

No.11 Stationary Purchase Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
 Balance B/D 10,000 Cash Account

Total 10,000 Total

No.13 MacBook Purchase Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 310,000 Cash Account

Total 310,000 Total

No.15 Bike Purchase Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 50,000 Cash Account

Total 50,000 Total

No.17 Sales Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
 Cash Account 41,500 Balance C/D

Total 41,500 Total

No.19 Sales Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Cash Account 41,500 Balance C/D

Total 41,500 Total

No.21 Capital Drawing Ledger

A.S Computers
At the end of 31-01-2019
Date Particular Dr. Date Particular
Balance B/D 40,000 Cash Account

Total 40,000 Total

 No.2 Capital Ledger
A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
70,000 Cash Account 3,000,000
10,000
10,000
80,000
40,000
1,020,000
34,000
5,000
10,000
250,000
300,000
10,000
50,000
5,000
5,000
40,000
30,000 1,969,000
1,209,000
3,178,000 Total 3,000,000

No.4 Decoration Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr.
70,000 Balance B/D 10,000

70,000 Total 10,000

No. 6 Furniture And Fixture Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
10,000 Balance B/D 80,000
 10,000 Total 80,000

No. 8 Computers Purchase Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
40,000 Balance B/D 1,020,000

40,000 Total 1,020,000

No.10 Printer Purchase Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
34,000 Balance B/D 5,000

34,000 Total 5,000

No.12 Laptops Purchase Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
 10,000 Balance B/D 250,000

10,000 Total 250,000

No.14 Executive Meeting Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
310,000 Balance B/D 10,000

310,000 Total 10,000

No.16 Fuel Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
50,000 Balance B/D 5,000

50,000 Total 5,000

No.18 Sales Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
 41,500 Cash Account 95,000

41,500 Total 95,000

No.20 Utililties Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
41,500 Balance B/D 5,000

41,500 Total 5,000

No.22 Salary Ledger

A.S Computers
At the end of 31-01-2019
Cr. Date Particular Dr. Date
40,000 Balance B/D 31,000

40,000 Total 31,000

dger
ters
01-2019
Particular Cr.

Balance C/D 3,000,000

Total 3,000,000

oration Ledger
A.S Computers
end of 31-01-2019
Date Particular Cr.
To Cash Account 10,000

Total 10,000

ure Ledger
ters
01-2019
Particular Cr.
Cash Account 80,000
 Total 80,000

ase Ledger
ters
01-2019
Particular Cr.
Cash Account 1,020,000

Total 1,020,000

e Ledger
ters
01-2019
Particular Cr.
Cash Account 5,000

Total 5,000

se Ledger
ters
01-2019
Particular Cr.
 Cash Account 250,000

Total 250,000

g Ledger
ters
01-2019
Particular Cr.
Cash Account 10,000

Total 10,000

ger
ters
01-2019
Particular Cr.
Cash Account 5,000

Total 5,000

ger
ters
01-2019
Particular Cr.
 Balance C/D 95,000

Total 95,000

dger
ters
01-2019
Particular Cr.
Cash Account 5,000

Total 5,000

ger
ters
01-2019
Particular Cr.
Cash Account 31,000

Total 31,000
 Journal
A.S Computers
At the end of 31-01-2019
Date Particular Dr. Cr.
Cash 1,209,000
Capital 3,000,000
Rent Account 70,000
Decoration Account 10,000
Advertising 10,000
Furniture and Fixture 80,000
AC Purchase 40,000
Computer Purchase 1,020,000
LCD Purchase 34,000
Printer Purchase 5,000
Stationary Purchase 10,000
Laptops Purchase 250,000
MacBook Purchase 300,000
Executive Meeting 10,000
Bike Purchase 50,000
Fuel Account 5,000
Utilities Account 5,000
Capital Drawing Account 40,000
Salary Account 30,000
Sales 41,500
Sales 95,000
Sales 41,500
3,178,000 3,178,000
 Income Statement
A.S Computers
At the end of 31-01-2019
Revenue
Cost Of Goods Sold Gross Sales 178,000
Purchases 1,604,000

Net Purchases 1,604,000 Net Sales 178,000

Gross Loss 1,426,000

1,604,000 1,604,000

Expenses
Rent Paid 70,000
Decoration 10,000
Advertising 10,000
Stationary Purchase 10,000
Executive Meeting 10,000
Fuel Account 5,000
Utilities Account 5,000 Net Loss 1,576,000
Salary Account 30,000
Gross Loss 1,426,000

1,576,000 1,576,000
 Balance Sheet
A.S Computers
At the end of 31-01-2019
Assets Liabilities
Cash At Bank 1,209,000
Bike 50,000
AC 40,000
Printer 5,000
Furniture And Fixture 80,000 Owner's Equity
Capital 3,000,000
Net Loss (-) 1,576,000
Capital Drawing (-) 40,000

Total 1,384,000 Total 1,384,000