Page 128 - DMGT104_FINANCIAL_ACCOUNTING
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Financial Accounting
Notes Salary A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 31 Cash A/c 3,000
3,000
Rent A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 31 Cash A/c 2,400
2,400
Drawings A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 31 Bank A/c 4,000
4,000
Discount A/c
Dr. Cr.
Date Particulars J.F. Amount Date Particulars J.F. Amount
( ) ( )
2011
Jan. 28 Ranjeet 100
100
Solution:
(i) Total Method
Trial Balance of Kalkaji Ltd. as on 31st January, 2011
Name of the Ledger Account Balance (Dr.) Balance (Cr.)
( ) ( )
Cash 59,900 45,600
Bank 56,000 48,000
Furniture 12,000 –
Capital – 50,000
Purchases 35,000 –
Sales 30,000
Vikas 12,000 15,000
Ranjeet 14,000 10,000
Freight 200 –
Salary 3,000 Contd...
Rent 2,400
Drawings 4,000
122 Discount LOVELY PROFESSIONAL UNIVERSITY 100
1,98,600 1,98,600
