Page 124 - DMGT104_FINANCIAL_ACCOUNTING

Financial Accounting

Notes Purchases A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 3 To Cash A/c 500 July 31 By Balance c/d 910
July 15 To Krishan 410
910 910
Aug. 1 To Balance b/d 910

Sales A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 31 To Balance c/d 600 July 13 By Shyam 600
Aug. 1 By Balance b/d 600

Office Furniture A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 3 To Cash A/c 400 July 31 By Balance c/d 400
Aug. 1 To Balance b/d 400

Shyam A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011 By Cash A/c 590
July 13 To Sales A/c 600 July 19 By Discount A/c 10
600 600

Krishan A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
July 29 To Cash A/c 400 July 15 By Purchases A/c 410
July 29 Discount A/c 10
410 410

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