Page 83 - DMGT104_FINANCIAL_ACCOUNTING

Unit 5: Preparation of Journal, Ledger and Balancing

Rent Account Notes
2008 ( ) 2008 ( )
March 10 To Cash A/c 2,000 March 31 By Balance c/d 2,000
2,000 2,000
2008
April 1 To Balance b/d 2,000

Plant Account
2008 ( ) 2008 ( )
March 11 To Cash A/c 1,00,000 March 31 By Balance c/d 1,00,000
1,00,000 1,00,000
2008
April 1 To Balance b/d 1,00,000

Salaries Account
2008 ( ) 2008 ( )
March 12 To Cash A/c 12,000 March 31 By Balance c/d 12,000
12,000 12,000
2008
April 1 To Balance b/d 12,000

Shyam’s Account

2008 ( ) 2008 ( )
March 20 To Sales A/c 20,000 March 31 By Balance c/d 30,000
March 31 To Balance b/d 10,000
30,000 30,000
April 1 To Balance b/d 10,000

Sales Account

2008 ( ) 2008 ( )
March 1 To Balance b/d 2,70,000 March 20 By Shyam 20,000
March 31 By Cash A/c 2,50,000
2,70,000 2,70,000
April 1 To Balance b/d 2,70,000

Wages Account
2008 ( ) 2008 ( )
March 31 To Cash A/c 5,000 March 31 To Balance c/d 5,000
5,000 5,000
2008
April 1 To Balance b/d 5,000

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