Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
PARTICULARS L/F DR
Cash A/C DR 80000
Furniture A/C DR 20000
Jan-01 to Capital A/C
(Commenced Business with cash and
furniture)
Purchases A/C DR 30000
Jan-02
to Y
(Purchased from Y)
Cash A/C DR 16000
Jan-03
to sales A/C
(sold
S DR 10000
Jan-04
to sales A/C
(sold goods to S)
Cash A/C DR 9800
Discount allowed A/C DR 200
Jan-08 to S
(Cash received and discount allowed to S )
166000
Problem - 2
Cash A/C DR 70000
1-Jul
to Capital A/C
(Commenced Business with cash )
Bank A/C DR 20000
2-Jul
to cash A/C
Machinary A/C DR 4000
Furniture A/C DR 10000
Typewriter A/C DR 5000
3-Jul to Cash A/C
(Machinary, furniture, typewriter purchased
for cash)
Cash A/C DR 8000
4-Jul
to Interest on investment A/C
Electricity Expenses A/C DR 2000
5-Jul
to Bank A/C
Office rent A/C DR 5000
6-Jul
to cash A/C
124000
CR
100000
300000
160000
100000
10000
166000
70000
20000
19000
8000
2000
5000
124000