Page 127 - DMGT104_FINANCIAL_ACCOUNTING

Unit 7: Trial Balance

Capital A/c Notes
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 1 Cash A/c 50,000
50,000

Purchases A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 10 Bank A/c 20,000
Jan. 12 Vikas 15,000
35,000

Sales A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 14 Bank A/c 16,000
Jan. 20 Ranjeet 14,000
30,000

Vikas A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
Jan. 20 Bank A/c 12,000 Jan. 12 Purchases A/c 15,000
12,000 15,000

Ranjeet A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011 2011
Jan. 20 Sales A/c 14,000 Jan. 25 Cash A/c 9,900
Jan. 28 Discount A/c 100
14,000 10,000

Freight A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 12 Cash A/c 200
200

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