Page 92 - DCOM101_FINANCIAL_ACCOUNTING_I

Financial Accounting-I

Notes Purchase Return A/c
Dr. Cr.
Date Particulars ` Date Particulars `
2003 2003
Aug. 31 By Sundries A/c 250

Sales Return A/c
Dr. Cr.
Date Particulars ` Date Particulars `
2003 Aug. 31 To Sundries 150
Ravi’ s A/c

Dr. Cr.
Date Particulars ` Date Particulars `
2003 To Sales A/c 1,500 2003 By Sales Returns A/c 150
Aug. 2 Aug. 11
By Balance c/d 1350
1,500 1,500
Sept. 1 To Balance b/d 1,350

Rakesh’ s A/c

Dr. Cr.
Date Particulars ` Date Particulars `
2003 To Sales A/c 1,200 2003 By Balance c/d 1,200
Aug. 8 Aug. 31
1,200 1,200
Sept. 1 To Balance b/d 1,200

Amit’ s A/c
Dr. Cr.
Date Particulars ` Date Particulars `
2003 To Sales A/c 800 2003 By Balance c/d 800
Aug. 17 Aug. 31
800 800
Sept. 1 To Balance b/d 800

Raj’ s A/c
Dr. Cr.
Date Particulars ` Date Particulars `
2003 2003 2,500
Aug. 13 To Purchases Returns A/c 100 Aug. 1 By Purchases A/c
Aug. 31 To Balance c/d 2,400 Sept. 1
2,500 2,500
By Balance b/d 2,400

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