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Unit 6: Subsidiary Books
PNB (`) 500 500 Notes
Discount HDFC (`)
PNB (`) 10,000 46,500
Bank 53,600 56,500
HDFC (`) 22,850 30,750
20,500 5000 40,700
L.F. Cash (`) (c) (c) 15,200
V. No.
Particulars By Cash A/c By Salaries A/c By Neptune Ltd. A/c By Mars Ltd. A/c By Bank A/c By Closing Balance
Date 2011 April 4 10 12 15 30 30
Cash Book PNB (`) 300
Discount HDFC (`) 150 150
PNB (`) 20,000 16,700 19,800
Bank 53,600 56,500
HDFC (`) 25,750 22,850 5,000
L.F. Cash (`) 15,200 10,000 (c) 15,500 (c) 40,700
V. No.
Particulars To Opening Balance To Mars Ltd. A/c To Bank A/c To Pluto Ltd. A/c To M/s Ghaziabad Mkt. A/c A/c To Balance A/c
Solution: Date 2011 April 1 3 4 20 25 To Cash 30 30
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